‫ﺍﻟﻣﺎﺩﺓ ‪ -122‬ﻳﺳﺗﻭﻓﻰ ﻣﻥ ﺍﻟﻣﻭﺍﺩ ﻭﺍﻟﻁﺭﻭﺩ ﺍﻟﺑﺭﻳﺩﻳﺔ ﺍﻟﻣﻁﻠﻭﺏ ﻧﻘﻠﻬﺎ ﺟﻭﺍ ﺭﺳﻭﻡ ﺗﺿﺎﻑ‬ ‫ﺇﻟﻰ ﺃﺟﻭﺭﻫﺎ ﺍﻟﻣﺣﺩﺩﺓ ﺁﻧﻔﺔ ‪ ،‬ﻭﺗﺳﻣﻰ "ﺍﻟﻌﻼﻭﺓ ﺍﻟﺟﻭﻳﺔ "ﻭﺗﺧﻭﻝ ﻭﺯﺍﺭﺓ ﺍﻟﺑﺭﻳﺩ ﻭﺍﻟﺑﺭﻕ‬ ‫ﻭﺍﻟﻬﺎﺗﻑ ﺣﻕ ﺗﺣﺩﻳﺩﻫﺎ ﻭﻭﺿﻌﻬﺎ ﻗﻳﺩ ﺍﻟﺗﻧﻔﻳﺫ ﻣﻊ ﻣﺭﺍﻋﺎﺓ ﺍﻻﺣﻛﺎﻡ ﺍﻟﺧﺎﺻﺔ ﺑﺫﻟﻙ‪ ،‬ﻭﺍﻟﻣﻧﺻﻭﺹ‬ ‫ﻋﻠﻳﻬﺎ ﻓﻲ ﺍﻻﺗﻔﺎﻗﺎﺕ ﺍﻟﺑﺭﻳﺩﻳﺔ ﺍﻟﺩﻭﻟﻳﺔ ﻭﺍﻟﺧﺎﺻﺔ ‪.‬‬ ‫اﻟﺒﺎب اﻟﺜﺎﻟﺚ ‪-‬اﻟﻤﻮاد اﻟﻨﻘﺪﻳﺔ‬ ‫اﻟﻘﺴﻢ اﻷول ‪-‬اﻟﺤﻮاﻻت‬ ‫ﺍﻟﻣﺎﺩﺓ ‪ -123‬ﺗﻌﺗﺑﺭ ﺣﻭﺍﻻﺕ ﺑﺭﻳﺩﻳﺔ ﺃﻭ ﺑﺭﻗﻳﺔ ‪ ،‬ﺃﻭ ﺣﻭﺍﻻﺕ ﺿﺭﺍﺋﺏ ‪ ،‬ﺃﻭﺍﻣﺭ ﺍﻟﺩﻓﻊ ﺍﻟﺗﻲ‬ ‫ﺗﺻﺩﺭ ﻋﻥ ﻣﻛﺎﺗﺏ ﺍﻟﺑﺭﻳﺩ ﻭﺍﻟﺑﺭﻕ ﻭﺍﻟﺗﻲ ﻳﺗﻡ ﺑﻭﺍﺳﻁﺗﻬﺎ ﺗﺑﺎﺩﻝ ﺍﻟﻧﻘﻭﺩ ﺑﻳﻥ ﺷﺧﺹ ﻭﺁﺧﺭ ﺣﻘﻳﻘﻳﺎ‬ ‫ﻛﺎﻥ ﺁﻭ ﻣﻌﻧﻭﻳﺎ ‪.‬‬ ‫ﺍﻟﻣﺎﺩﺓ ‪ -124‬ﺗﻘﺳﻡ ﺍﻟﺣﻭﺍﻻﺕ ﺇﻟﻰ‬ ‫ﺣﻭﺍﻻﺕ ﺑﺭﻳﺩﻳﺔ ﻭﺑﺭﻗﻳﺔ ﺩﺍﺧﻠﻳﺔ ‪.‬‬‫ﺣﻭﺍﻻﺕ ﺑﺭﻳﺩﻳﺔ ﻭﺑﺭﻗﻳﺔ ﺧﺎﺭﺟﻳﺔ ‪.‬‬‫ ﺑﻁﺎﻗﺎﺕ ﺣﻭﺍﻻﺕ ﺩﺍﺧﻠﻳﺔ ﻭﺧﺎﺭﺟﻳﺔ ‪.‬‬‫ﺣﻭﺍﻻﺕ ﺿﺭﺍﺋﺏ ‪.‬‬‫‪-‬ﺣﻭﺍﻻﺕ ﺑﺭﺳﻡ ﺍﻟﺗﺣﺻﻳﻝ ‪.‬‬ ‫إﺻﺪار اﻟﺤﻮاﻻت‬