اﻟﻘﺴﻢ اﻟﺮاﺑﻊ -اﻷوراق اﻟﻤﺎﻟﻴﺔ ﺑﺮﺳﻢ اﻟﺘﺤﺼﻴﻞ
ﺍﻟﻣﺎﺩﺓ -150ﻳﺟﻭﺯ ﻟﻣﻛﺎﺗﺏ ﺍﻟﺑﺭﻳﺩ ﻭﺍﻟﺑﺭﻕ ،ﺿﻣﻥ ﺣﺩﻭﺩ ﺍﻟﻧﻅﺎﻡ ﺍﻟﺩﺍﺧﻠﻲ ،ﻭﺍﻥ ﺗﺣﺻﻝ
،ﻟﺣﺳﺎﺏ ﺍﻟﻐﻳﺭ ،ﻗﻳﻣﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﺗﺎﻟﻳﺔ :
ﺍﻟﺳﻧﺩﺍﺕ ،ﺍﻟﻔﻭﺍﺗﻳﺭ ،ﺍﻷﻭﺭﺍﻕ ﺑﺭﺳﻡ ﺍﻟﺩﻓﻊ ﺍﻟﺗﻲ ﺗﻣﺕ ﻣﻌﺎﻣﻠﺗﻬﺎ ،ﻭﺑﺻﻭﺭﺓ ﻋﺎﻣﺔ ﻛﻝ
ﺍﻟﻣﺳﺗﻧﺩﺍﺕ ﺍﻷﺧﺭﻯ ﺍﻟﺗﻲ ﻻ ﺗﻘﺑﻝ ﺍﻻﻋﺗﺭﺍﺽ (ﺍﻟﺑﺭﻭﺗﺳﺗﻭ) ،ﻛﺫﻟﻙ ﻳﻣﻛﻥ ﺗﺣﺻﻳﻝ ﺍﻟﺷﻛﺎﺕ
ﺍﻟﻣﺳﻁﺭﺓ ﺇﺫﺍ ﻛﺎﻧﺕ ﻣﻅﻬﺭﺓ ﻭﺑﺎﻹﻣﻛﺎﻥ ﺗﺣﺻﻳﻠﻬﺎ ﻣﻥ ﺃﺣﺩ ﺍﻟﻣﺻﺎﺭﻑ .ﻭﻳﻣﻧﻊ ﺇﺭﻓﺎﻕ ﻫﺫﻩ
ﺍﻷﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺑﺄﻳﺔ ﺭﺳﺎﻟﺔ ﺷﺧﺻﻳﺔ ﻋﺩﺍ ﺍﻹﻳﺻﺎﻻﺕ ﻭﺻﻛﻭﻙ ﻭﺃﻭﺭﺍﻕ (ﺑﻭﺍﻟﺹ) ﺍﻟﺷﺣﻥ
ﻭﺍﻟﺻﻛﻭﻙ ﺍﻟﺭﺳﻳﻣﺔ .
ﻳﻧﺣﺻﺭ ﺗﺣﺻﻳﻝ ﻫﺫﻩ ﺍﻟﻘﻳﻡ ﻓﻲ ﺍﻟﻣﻛﺎﺗﺏ ﺍﻟﻣﻌﻳﻧﺔ ﺩﻭﻥ ﻏﻳﺭﻫﺎ .
ﻻ ﺗﻘﺑﻝ ﺗﺫﺍﻛﺭ ﺍﻟﻳﻧﺎﺻﻳﺏ ﻭﺍﻟﺣﻭﺍﻻﺕ ﺍﻟﻧﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻭﻗﺳﺎﺋﻡ ﺍﻷﺳﻬﻡ ﻭﺍﻟﻔﻭﺍﺋﺩ ﻭﺻﻛﻭﻙ
ﺍﻟﺗﺄﻣﻳﻥ .
ﺍﻟﻣﺎﺩﺓ -151ﺗﺳﺗﻭﻓﻰ ﻋﻥ ﺍﻟﻣﺎﺩﺓ ﺍﻟﻣﺗﺿﻣﻧﺔ ﺃﻭﺭﺍﻗﺎ ﻣﺎﻟﻳﺔ ﺑﺭﺳﻡ ﺍﻟﺗﺣﺻﻳﻝ ﺍﻷﺟﺭﺓ ﻧﻔﺳﻬﺎ
ﺍﻟﺗﻲ ﺗﺳﺗﻭﻓﻰ ﻋﻥ ﺍﻟﺭﺳﺎﻟﺔ ﺍﻟﻣﺿﻣﻭﻧﺔ ﻣﻥ ﺍﻟﻭﺯﻥ ﻧﻔﺳﻪ .
ﺍﻟﻣﺎﺩﺓ -152ﻻ ﻳﻣﻛﻥ ﺃﻥ ﺗﻭﺿﻊ ﻓﻲ ﻏﻼﻑ ﻭﺍﺣﺩ ﺃﻭﺭﺍﻕ ﻣﺎﻟﻳﺔ ﺑﺭﺳﻡ ﺍﻟﺗﺣﺻﻳﻝ ﻳﺯﻳﺩ
ﻣﺟﻣﻭﻉ ﻗﻳﻣﺗﻬﺎ ﻋﻠﻰ ﺍﻷﻟﻑ ﻟﻳﺭﺓ ﻭﻋﺩﺩﻫﺎ ﻋﺷﺭ ﺃﻭﺭﺍﻕ .
ﺍﻟﻣﺎﺩﺓ -153ﺇﺫﺍ ﻛﺎﻧﺕ ﺍﻟﻭﺭﻗﺔ ﺍﻟﻣﺎﻟﻳﺔ ﺗﺳﺗﺣﻕ ﻓﻲ ﺗﺎﺭﻳﺦ ﻣﻌﻳﻥ ﻭﺟﺏ ﺇﻳﺩﺍﻋﻬﺎ ﺍﻟﺑﺭﻳﺩ ﻗﺑﻝ
ﻋﺷﺭﺓ ﺃﻳﺎﻡ ﻣﻥ ﺗﺎﺭﻳﺦ ﺍﻻﺳﺗﺣﻘﺎﻕ .
ﺍﻟﻣﺎﺩﺓ -154ﻳﺳﺗﻭﻓﻰ ﻋﻥ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻣﻘﺑﻭﺿﺔ ﺭﺳﻡ ﺗﺣﺻﻳﻝ ﺧﺎﺹ ،ﻭﻳﺳﺗﻭﻓﻰ
ﻋﻥ ﻛﻝ ﻭﺭﻗﺔ ﻣﺎﻟﻳﺔ ﻏﻳﺭ ﻣﻘﺑﻭﺿﺔ ﻟﺳﺑﺏ ﻏﻳﺭ ﻧﺎﺗﺞ ﻋﻥ ﺧﻁـﺄ ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﻳﺩ ﺭﺳﻡ ﻳﺩﻓﻌﻪ
ﺍﻟﻣﺭﺳﻝ ﻳﺩﻋﻰ "ﺭﺳﻡ ﺗﻘﺩﻳﻡ " -ﻳﺣﺩﺩ ﺍﻟﺭﺳﻣﺎﻥ ﻓﻲ ﺍﻟﺗﻌﺭﻓﺔ ﺍﻟﺑﺭﻳﺩﻳﺔ .
ﻳﻘﺗﻁﻊ ﺭﺋﻳﺱ ﻣﻛﺗﺏ ﺍﻟﻣﻭﺭﺩ ،ﺑﻌﺩ ﺃﻭﺭﺍﻕ ﺍﻟﺗﺣﺻﻳﻝ ﻗﻳﻣﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ،ﺣﻭﺍﻟﺔ ﺑﺭﻳﺩﻳﺔ
ﺑﺎﺳﻡ ﺍﻟﻣﺭﺳﻝ ،ﺑﻌﺩ ﺣﺳﻡ ﺭﺳﻭﻡ ﺍﻟﺗﺣﺻﻳﻝ ﻭﺃﺟﺭﺓ ﺍﻟﺣﻭﺍﻟﺔ .
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