{"id":2726,"date":"2024-12-01T09:23:49","date_gmt":"2024-12-01T06:23:49","guid":{"rendered":"https:\/\/pp-pioneers.com\/?p=2726"},"modified":"2025-07-27T00:29:00","modified_gmt":"2025-07-26T21:29:00","slug":"what-is-the-expected-credit-losses-ecl-model-why-is-it-important-why-is-it-used","status":"publish","type":"post","link":"https:\/\/pp-pioneers.nile-developers.com\/ar\/what-is-the-expected-credit-losses-ecl-model-why-is-it-important-why-is-it-used\/","title":{"rendered":"\u0645\u0627 \u0647\u0648 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629\u061f \u0645\u0627 \u0623\u0647\u0645\u064a\u062a\u0647\u061f \u0645\u0627 \u0633\u0628\u0628 \u062a\u0637\u0628\u064a\u0642\u0647\u061f"},"content":{"rendered":"

[vc_row][vc_column]

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\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/h3>\n<\/div><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]

\u064a\u0634\u064a\u0631 \u0645\u0635\u0637\u0644\u062d \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/strong><\/span> \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0627\u062d\u062a\u0645\u0627\u0644\u064a \u0644\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u062a\u064a\u062c\u0629 \u062a\u0639\u062b\u0631 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0639\u0646 \u0633\u062f\u0627\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0639\u062a\u0645\u062f \u0647\u0630\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0639\u0644\u0649 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644\u060c \u0645\u0646\u0647\u0627:<\/p>\n<\/div><\/div><\/div>

  • 1<\/i><\/div>
    \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0639\u062b\u0631: \u0627\u062d\u062a\u0645\u0627\u0644 \u062a\u0639\u062b\u0631 \u0627\u0644\u0639\u0645\u064a\u0644 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629.<\/small><\/span><\/div><\/li>
  • 2<\/i><\/div>
    \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0639\u062b\u0631: \u0646\u0633\u0628\u0629 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0639\u0646\u062f \u0648\u0642\u0648\u0639 \u0627\u0644\u062a\u0639\u062b\u0631.<\/small><\/span><\/div><\/li>
  • 3<\/i><\/div>
    \u0627\u0644\u062a\u0639\u0631\u0636 \u0639\u0646\u062f \u0627\u0644\u062a\u0639\u062b\u0631: \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u062a\u0639\u0631\u0636\u0647 \u0644\u0644\u062e\u0633\u0627\u0631\u0629 \u0648\u0642\u062a \u0627\u0644\u062a\u0639\u062b\u0631.<\/small><\/span><\/div><\/li><\/ul><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]

    \u0622\u0644\u064a\u0629 \u0639\u0645\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/h3>\n<\/div><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]

    \u064a\u0639\u0645\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/strong><\/span> \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b \u0645\u0631\u0627\u062d\u0644 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646:<\/p>\n<\/div><\/div><\/div>

    1. \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649:<\/h4>\n<\/div><\/div><\/div>
    • <\/i><\/div>
      \u062a\u064f\u0637\u0628\u0651\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0634\u0647\u062f \u0632\u064a\u0627\u062f\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0645\u0646\u0630 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0623\u0648\u0644\u064a.<\/span><\/div><\/li>
    • <\/i><\/div>
      \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0645\u062f\u0629 12 \u0634\u0647\u0631\u064b\u0627.<\/span><\/div><\/li><\/ul><\/div>

      2. \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629:<\/h4>\n<\/div><\/div><\/div>
      • <\/i><\/div>
        \u062a\u064f\u0637\u0628\u0651\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u0634\u0647\u062f\u062a \u0632\u064a\u0627\u062f\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/span><\/div><\/li>
      • <\/i><\/div>
        \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0637\u0648\u0627\u0644 \u0641\u062a\u0631\u0629 \u0639\u0645\u0631 \u0627\u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/div><\/li><\/ul><\/div>

        3. \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629:<\/h4>\n<\/div><\/div><\/div>
        • <\/i><\/div>
          \u062a\u064f\u0637\u0628\u0651\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0623\u0643\u062f \u062a\u0639\u062b\u0631\u0647\u0627.<\/span><\/div><\/li>
        • <\/i><\/div>
          \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0637\u0648\u0627\u0644 \u0641\u062a\u0631\u0629 \u0639\u0645\u0631 \u0627\u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0639 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0646\u0642\u062f\u064a \u0641\u0642\u0637.<\/span><\/div><\/li><\/ul><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]

          \u0623\u0647\u062f\u0627\u0641 \u0648\u0623\u0647\u0645\u064a\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/h3>\n<\/div><\/div><\/div>
          • 1<\/i><\/div>
            \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629: \u064a\u0648\u0641\u0651\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u062d\u0648\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/small><\/span><\/div><\/li>
          • 2<\/i><\/div>
            \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629: \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u062e\u0637\u0648\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0632\u064a\u0629 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0642\u0628\u0644 \u0648\u0642\u0648\u0639\u0647\u0627.<\/small><\/span><\/div><\/li>
          • 3<\/i><\/div>
            \u062a\u062d\u0633\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631: \u064a\u0639\u0632\u0632 \u0645\u0646 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0645\u0631\u0627\u0642\u0628\u0629 \u0623\u062f\u0627\u0621 \u0645\u062d\u0641\u0638\u062a\u0647\u0627 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/small><\/span><\/div><\/li>
          • 4<\/i><\/div>
            \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a: \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 9 \u201c\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u201d).<\/small><\/span><\/div><\/li><\/ul><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]

            \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629<\/h3>\n<\/div><\/div><\/div>