The second branch: (15 marks) Perez started its business in 2017, and since then, the following gains and losses for its investments in securities trading have been recorded in the miserly list: 2011 21 21 Mehr (2) IM quarters horizontally from important distracted investments 1 (0% 2 Paragraph Not related to equity investment 1 ml Unrealized skill to invest in stocks. On 1/1/2020, Terex was in possession of the securities (following portfolio: ORK 111 share in it Maak (10ml | Important): if you know that the company has established during the year 2020 By the following operations: With a value of 17,000 dinars DMK, selling 5,000 shares at a price of 40 dinars, 1lor, acquired (bought) 1,000 shares of the shares of 1 company per share, and charged the purchase commission for the ownership of the operation of 1,000 dinars, where the company intended to keep it for the long term as the fair value of the shares of the portfolio Ferer company on 12/11/2020 as follows: Not important for Shamma shares THA 100 meters Understanding what is meant by Shama shares IHT 12 ml for them the woman shares a paper or has a difference between them Articles 110 Shiites required to prepare a table showing the balance in the fair value adjustments in 12/2019 31 / After the amendment entry is made In BE 2019, the preparation of a balance that reflects the total cost and fair value of the shares of the analyst of the company 1 22020 and the determination of the balance of the loss gains of the possession The images achieved on 12/112020 proof of the necessary adjustment based on your analysis in item (2) water (change in fair value and isolation

: (15 ) Perez 2017 : 2017 2018 2019 (108W116) (6) 14 ( 20) 15000 () ((2400) 1 (WING 1 /1/ 2020 Perez ( : (480YM 1500 DRK ) (210000 ( 200) LRF ) ()NOW)115 (100 DRK ) : 2020 : 17000 DRK 5000 1 40 HOR () 1000 2 (1000 .( Perez 31/12/2020 : 28 DRK 110 IRT 102 DaRk 42 HP 31 /12/ 2019 ( 1 2019 Perce 2 31/12/2020 () 31/12/2020 (2) ( Edit More : (15 ) Perez 2017 : 2017 2018 2019 (108W116) (6) 14 ( 20) 15000 () ((2400) 1 (WING 1 /1/ 2020 Perez ( : (480YM 1500 DRK ) (210000 ( 200) LRF ) ()NOW)115 (100 DRK ) : 2020 : 17000 DRK 5000 1 40 HOR () 1000 2 (1000 .( Perez 31/12/2020 : 28 DRK 110 IRT 102 DaRk 42 HP 31 /12/ 2019 ( 1 2019 Perce 2 31/12/2020 () 31/12/2020 (2) ( Edit More