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Test3 / legislation /قانون رقم (15) لسنة 2023 بتعديل القانون رقم (11) لسنة 2022 مدارس راشد ولطيفة.html

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	<title>قانون رقم (15) لسنة 2023 بتعديل بعض أحكام القانون رقم (11) لسنة 2022 بإنشاء مؤسسة مدارس راشد ولطيفة.</title>
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	mso-style-link:"Heading 6 Char";
	mso-style-next:Normal;
	margin-top:2.0pt;
	margin-right:0in;
	margin-bottom:0in;
	margin-left:0in;
	margin-bottom:.0001pt;
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	mso-style-link:"Comment Text Char";
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	font-size:10.0pt;
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	margin-bottom:.0001pt;
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	margin-bottom:.0001pt;
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	margin-right:0in;
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	margin-bottom:.0001pt;
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	mso-style-priority:99;
	mso-style-link:"Balloon Text Char";
	margin:0in;
	margin-bottom:.0001pt;
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	margin-right:0in;
	margin-bottom:8.0pt;
	margin-left:.5in;
	mso-add-space:auto;
	line-height:106%;
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	margin-right:0in;
	margin-bottom:8.0pt;
	margin-left:.5in;
	mso-add-space:auto;
	line-height:106%;
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	span.HeaderChar
	{mso-style-name:"Header Char";
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:Header;}
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	{mso-style-name:"Footer Char";
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:Footer;}
	span.ListParagraphChar
	{mso-style-name:"List Paragraph Char\,Use Case List Paragraph Char Char\,CRI - Bullets Char\,Bullets Char";
	mso-style-priority:34;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"List Paragraph\,Use Case List Paragraph Char\,CRI - Bullets\,Bullets";}
	span.Heading2Char
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	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 2";
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	mso-bidi-font-family:"Arabic Samiik";
	mso-bidi-language:AR-AE;
	text-decoration:underline;
	text-underline:single;}
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	{mso-style-name:"Comment Text Char";
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Comment Text";
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	font-family:"Times New Roman",serif;
	mso-ascii-font-family:"Times New Roman";
	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:"Times New Roman";
	mso-bidi-font-family:"Traditional Arabic";}
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	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-parent:"Comment Text Char";
	mso-style-link:"Comment Subject";
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	mso-ascii-font-family:"Times New Roman";
	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:"Times New Roman";
	mso-bidi-font-family:"Traditional Arabic";
	font-weight:bold;}
	span.s3
	{mso-style-name:s3;
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	span.s4
	{mso-style-name:s4;
	mso-style-unhide:no;}
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	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Balloon Text";
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	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:"Segoe UI";
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	{mso-style-name:"Heading 1 Char";
	mso-style-unhide:no;
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	mso-style-link:"Heading 1";
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	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:"Times New Roman";
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	{mso-style-name:"Heading 8 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 8";
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	mso-style-unhide:no;
	mso-style-qformat:yes;
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	margin-right:0in;
	margin-bottom:10.0pt;
	margin-left:.5in;
	mso-add-space:auto;
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	margin-right:0in;
	margin-bottom:10.0pt;
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	{mso-style-name:Footer1;
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	margin:0in;
	margin-bottom:.0001pt;
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	font-size:12.0pt;
	font-family:"Times New Roman",serif;
	mso-fareast-font-family:"Times New Roman";
	color:white;
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	margin-left:75.25pt;
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	margin-left:111.25pt;
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	margin-left:147.25pt;
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	margin-left:183.25pt;
	text-indent:-.25in;}
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	margin-left:219.25pt;
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	{mso-level-tab-stop:none;
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	margin-left:255.25pt;
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	@list l7:level8
	{mso-level-number-format:alpha-lower;
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	margin-left:291.25pt;
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	mso-level-tab-stop:none;
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	margin-left:327.25pt;
	text-indent:-9.0pt;}
	@list l8
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	{mso-level-number-format:arabic-abjad;
	mso-level-text:%1-;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	margin-left:17.55pt;
	text-indent:-.25in;}
	@list l8:level2
	{mso-level-number-format:alpha-lower;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	margin-left:53.55pt;
	text-indent:-.25in;}
	@list l8:level3
	{mso-level-number-format:roman-lower;
	mso-level-tab-stop:none;
	mso-level-number-position:right;
	margin-left:89.55pt;
	text-indent:-9.0pt;}
	@list l8:level4
	{mso-level-tab-stop:none;
	mso-level-number-position:left;
	margin-left:125.55pt;
	text-indent:-.25in;}
	@list l8:level5
	{mso-level-number-format:alpha-lower;
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	margin-left:161.55pt;
	text-indent:-.25in;}
	@list l8:level6
	{mso-level-number-format:roman-lower;
	mso-level-tab-stop:none;
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	margin-left:197.55pt;
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	@list l8:level7
	{mso-level-tab-stop:none;
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	margin-left:233.55pt;
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	@list l8:level8
	{mso-level-number-format:alpha-lower;
	mso-level-tab-stop:none;
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	margin-left:269.55pt;
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	@list l8:level9
	{mso-level-number-format:roman-lower;
	mso-level-tab-stop:none;
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	margin-left:305.55pt;
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	{mso-level-style-link:"Heading 4";
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	color:windowtext;
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	text-effect:none;
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	text-effect:none;
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	font-family:"Simplified Arabic",serif;
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	text-indent:-.25in;
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	mso-level-text:\F0B7;
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	font-family:Symbol;}
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	@list l11
	{mso-list-id:655229350;
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	margin-left:1.0in;
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	{mso-level-number-format:alpha-lower;
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	margin-left:1.5in;
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	@list l11:level3
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	{mso-level-number-format:alpha-lower;
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	margin-left:4.5in;
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	@list l12
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	margin-left:22.35pt;
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	color:windowtext;}
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	margin-left:130.35pt;
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	margin-left:166.35pt;
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	@list l12:level6
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	margin-left:238.35pt;
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	margin-left:274.35pt;
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	color:black;
	mso-ansi-language:EN-GB;
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	@list l13:level2
	{mso-level-number-format:alpha-lower;
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	@list l13:level3
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	</head>

	<body lang=EN-US link=blue vlink="#954F72" style='tab-interval:.5in'>

	<div class=WordSection1>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>قانون
	رقم (15) لسنة 2023<o:p></o:p></span></b></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>بتعديل
	بعض أحكام
	القانون رقم (11)
	لسنة 2022</span></b><span dir=LTR style='font-size:
	13.0pt;line-height:150%;font-family:"Times New Roman",serif;mso-ascii-theme-font:
	major-bidi;mso-fareast-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi;
	mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>ب</span></b><b><span
	lang=AR-AE style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black;
	mso-bidi-language:AR-AE'>إنشاء<br>
	</span></b><b><span lang=AR-SA style='font-size:13.0pt;line-height:150%;
	font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;mso-fareast-font-family:
	"Times New Roman";mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;
	color:black'>مُؤسَّسة
	مدارس راشد
	ولطيفة</span></b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:12.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:
	EN-GB;mso-fareast-language:EN-GB'>ــــــــــــــــــــــــ</span></b><b><span
	lang=AR-AE style='font-size:12.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:
	EN-GB;mso-fareast-language:EN-GB;mso-bidi-language:AR-AE'>ـــــــــــــ</span></b><span
	lang=AR-SA style='font-size:12.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:#17365D;
	mso-ansi-language:EN-GB;mso-fareast-language:EN-GB'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'> </span></b><span
	lang=AR-SA style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>نحن<span
	style='mso-spacerun:yes'>�� </span>محمد
	بن راشد آل
	مكتوم<span style='mso-spacerun:yes'>��
	</span>حاكم دبي</span></b><span
	lang=AR-SA style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'> <o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>بعد
	الاطلاع على
	القانون رقم </span><span
	lang=AR-AE style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black;
	mso-bidi-language:AR-AE'>(11) لسنة 2022
	بإنشاء مؤسسة
	مدارس راشد
	ولطيفة، <o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'> </span></b><span
	lang=AR-SA style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>نُصدر
	القانون
	التالي:</span></b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>المادة
	المستبدلة<br>
	المادة (1)</span></b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'> <o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>يستبدل
	بنص المادة (15)
	من القانون
	رقم (11) لسنة 2022 المشار
	إليه، النص
	التالي: <o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p> </o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:right;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>حسابات
	المُؤسّسة
	وسنتها الماليّة<o:p></o:p></span></b></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:right;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>المادة
	(15)<o:p></o:p></span></b></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p> </o:p></span></p>

	<p class=MsoListParagraph dir=RTL style='margin-top:0in;margin-right:40.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	text-indent:-.25in;line-height:150%;mso-list:l8 level1 lfo14;direction:rtl;
	unicode-bidi:embed'><![if !supportLists]><span lang=AR-SA style='font-size:
	13.0pt;line-height:150%;font-family:"Times New Roman",serif;mso-ascii-theme-font:
	major-bidi;mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:
	major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;
	color:black'><span style='mso-list:Ignore'>‌أ-<span
	style='font:7.0pt "Times New Roman"'>
	</span></span></span><![endif]><span dir=RTL></span><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:
	major-bidi;color:black'>تُطبِّق
	المُؤسّسة في
	تنظيم
	حساباتها
	وسِجلاتها
	أصول ومبادئ
	المُحاسبة
	التي يعتمِدها
	المجلس وفقاً
	للمعايير
	الدوليّة
	المُعترف بها
	في هذا الشأن.</span><span
	dir=LTR style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:
	major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoListParagraph dir=RTL style='margin-top:0in;margin-right:40.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	text-indent:-.25in;line-height:150%;mso-list:l8 level1 lfo14;direction:rtl;
	unicode-bidi:embed'><![if !supportLists]><span lang=AR-SA style='font-size:
	13.0pt;line-height:150%;font-family:"Times New Roman",serif;mso-ascii-theme-font:
	major-bidi;mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:
	major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;
	color:black'><span style='mso-list:Ignore'>‌ب-<span
	style='font:7.0pt "Times New Roman"'>   </span></span></span><![endif]><span
	dir=RTL></span><span lang=AR-SA style='font-size:13.0pt;line-height:150%;
	font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:
	major-bidi;mso-bidi-theme-font:major-bidi;color:black'>تبدأ
	السّنة
	الماليّة
	للمُؤسّسة في
	اليوم الأول
	من شهر يناير
	وتنتهي في
	اليوم الحادي
	والثلاثين من
	شهر ديسمبر من
	كُل سنة.<o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p> </o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	22.5pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>السّريان
	والنّشر<br>
	المادة (2)</span></b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:5.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'> <o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>يُعمل
	بهذا القانون
	من تاريخ
	صدوره، وينشر
	في الجريدة
	الرسمية.<o:p></o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	261.0pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p> </o:p></span></b></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	261.0pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>محمد
	بن راشد آل
	مكتوم</span></b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal align=center dir=RTL style='margin-top:0in;margin-right:
	261.0pt;margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:
	center;line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-size:13.0pt;line-height:150%;font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman";
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:black'>حاكم
	دبي</span></b><span lang=AR-SA style='font-size:13.0pt;
	line-height:150%;font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;
	mso-fareast-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi;
	mso-bidi-theme-font:major-bidi;color:black'><o:p></o:p></span></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;mso-layout-grid-align:none;text-autospace:none;direction:rtl;
	unicode-bidi:embed'><b><span lang=AR-SA style='font-family:"Times New Roman",serif;
	mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:
	major-bidi'>صدر في دبي
	بتاريخ 14
	يونيو 2023م</span></b><b><span dir=LTR
	style='font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;color:#A6A6A6'><o:p></o:p></span></b></p>

	<p class=MsoNormal dir=RTL style='margin-top:0in;margin-right:22.5pt;
	margin-bottom:0in;margin-left:22.5pt;margin-bottom:.0001pt;text-align:justify;
	line-height:150%;direction:rtl;unicode-bidi:embed'><b><span lang=AR-SA
	style='font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi'>الموافــــــــــــق
	25 ذو القعدة 1444هـ</span></b><span
	dir=LTR style='font-family:"Times New Roman",serif;mso-ascii-theme-font:major-bidi;
	mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi;mso-bidi-language:
	AR-AE'><o:p></o:p></span></p>

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