[100010] Filing information | [200100] Independent auditors report | [300200] Statement of financial position, current/ non-current | |||
[300300] Statement of income, nature of expense | [300500] Statement of other comprehensive income, before tax | [300600] Statement of changes in equity | |||
[300700] Statement of cash flows, indirect method | [400100] Notes forming part of accounts |
[100010] Filing information |
  | English [member] | |
---|---|---|
Start Date | 2019-04-01 | 2018-04-01 |
End Date | 2019-06-30 | 2018-06-30 |
Filing information [line items] | ||
Disclosure of entity information [abstract] | ||
Name of reporting entity | Arab Sea Information System Co. | |
Company symbol code| ISIN code | 9505 | SA14905KKGH6 | |
Sector| Industry group | Information Technology | Software and Services | |
Disclosure of document information [abstract] | ||
Whether entity wants to report opening statement of financial position | No | |
Period covered by financial statements | Quarter 2 | |
Reporting period start date | 2019-04-01 | 2018-04-01 |
Reporting period end date | 2019-06-30 | 2018-06-30 |
Description of nature of financial statements | Consolidated | |
Status of financial statements | Reviewed | |
Description of presentation currency | Saudi Arabia, Riyals | |
Level of rounding used in financial statements | Thousands | |
Method of presentation of statement of financial position | Current, non-current | |
Method of presentation of statement of income | Nature of expense |
[200100] Independent auditors report |
  | Primary auditor [member] | Second primary auditor [member] |
---|---|---|
  | English [member] | English [member] |
Start Date | 2019-04-01 | 2019-04-01 |
End Date | 2019-06-30 | 2019-06-30 |
Auditors information [line items] | ||
Details of auditors signing report [abstract] | ||
Name of auditor signing report | ||
Details of audit firm [abstract] | ||
Registration number of audit firm | ||
Contact number of audit firm | ||
Address of audit firm |
  | English [member] |
---|---|
Start Date | 2019-04-01 |
End Date | 2019-06-30 |
Auditors report [line items] | |
Contents of auditors report [abstract] | |
Nature of auditors opinion | Unmodified opinion |
Emphasis of matter | |
Date of signing audit report by auditor | 2019-07-25 |
[300200] Statement of financial position, current/ non-current |
Start Date | 2019-01-01 | 2018-01-01 | 2018-01-01 | Note No. |
---|---|---|---|---|
End Date | 2019-06-30 | 2018-06-30 | 2018-12-31 | |
Statement of financial position [abstract] | ||||
Assets [abstract] | ||||
Current assets [abstract] | ||||
Bank balances and cash | 878 | 1,086 | 1,239 | |
Trade accounts receivable | 4,140 | 7,550 | 2,703 | |
Inventories | 12,041 | 11,295 | 2,814 | |
Total | 17,059 | 19,931 | 6,756 | |
Total current assets | 17,059 | 19,931 | 6,756 | |
Non-current assets [abstract] | ||||
Property, plant and equipment | 418 | 557 | 482 | |
Intangible assets other than goodwill, net | 126,081 | 156,553 | 126,010 | |
Total non-current assets | 126,499 | 157,110 | 126,492 | |
Total assets | 143,558 | 177,041 | 133,248 | |
Liabilities and equity [abstract] | ||||
Liabilities [abstract] | ||||
Current liabilities [abstract] | ||||
Trade accounts payables | 4,384 | 6,760 | 4,389 | |
Due to related parties | 275 | 2,643 | 943 | |
Zakat payable | 2,310 | 5,919 | 2,431 | |
Deferred revenue, current | 2,540 | 1,230 | 2,439 | |
Total | 9,509 | 16,552 | 10,202 | |
Total current liabilities | 9,509 | 16,552 | 10,202 | |
Non-current liabilities [abstract] | ||||
Employees' terminal benefits | 3,195 | 2,920 | 2,890 | |
Total non-current liabilities | 3,195 | 2,920 | 2,890 | |
Total liabilities | 12,704 | 19,472 | 13,092 | |
Equity [abstract] | ||||
Shareholder's equity [abstract] | ||||
Share capital | 100,000 | 100,000 | 100,000 | |
Statutory Reserve | 13,263 | 13,138 | 12,946 | |
Retained earnings (accumulated losses) | 17,591 | 44,431 | 7,210 | |
Equity attributable to owners of parent | 130,854 | 157,569 | 120,156 | |
Total equity | 130,854 | 157,569 | 120,156 | |
Total liabilities and equity | 143,558 | 177,041 | 133,248 |
[300300] Statement of income, nature of expense |
Start Date | 2019-04-01 | 2018-04-01 | 2019-01-01 | 2018-01-01 | Note No. |
---|---|---|---|---|---|
End Date | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | |
Statement of income [abstract] | |||||
Profit (loss) [abstract] | |||||
Continuing operations [abstract] | |||||
Revenue [abstract] | |||||
Sales of goods | 8,624 | 9,903 | 17,594 | 20,018 | |
Rendering of services | 0 | 0 | 0 | 0 | |
Rental income | 0 | 0 | 0 | 0 | |
Total revenue | 8,624 | 9,903 | 17,594 | 20,018 | |
Other operating income | 0 | 0 | 0 | 0 | |
Changes in inventories of finished goods and work in progress | 2,778 | 5,025 | 7,811 | 9,758 | |
Raw materials and consumables used | 0 | 0 | 0 | 0 | |
Employee benefits expense | 0 | 0 | 0 | 0 | |
Depreciation and amortisation | 60 | 96 | 120 | 238 | |
Impairment of non-current assets | 0 | 0 | 0 | 0 | |
Other operating expenses | 3,001 | 3,051 | 6,881 | 7,203 | |
Finance costs | 0 | 0 | 0 | 0 | |
Finance income | 0 | 0 | 0 | 0 | |
Share of profit (loss) of joint ventures and associates | 0 | 0 | 0 | 0 | |
Other income | 375 | 121 | 506 | 415 | |
Other expenses | 0 | 760 | 0 | 1,130 | |
Profit (loss) before zakat and income tax from continuing operations | 3,160 | 1,092 | 3,288 | 2,104 | |
Zakat expenses on continuing operations for period | 119 | 79 | 119 | 188 | |
Income tax on continuing operations for period | 0 | 0 | 0 | 0 | |
Profit (loss) for period from continuing operations | 3,041 | 1,013 | 3,169 | 1,916 | |
Discontinued operations [abstract] | |||||
Profit (loss) before zakat and income tax from discontinued operations | 0 | 0 | 0 | 0 | |
Zakat expenses on discontinued operations for period | 0 | 0 | |||
Income tax on discontinued operations for period | 0 | 0 | |||
Profit (loss) for period from discontinued operations | 0 | 0 | |||
Profit (loss) for period | 3,041 | 1,013 | 3,169 | 1,916 | |
Profit (loss), attributable to [abstract] | |||||
Profit (loss), attributable to equity holders of parent company | 3,041 | 1,013 | 3,169 | 1,916 | |
Profit (loss), attributable to non-controlling interests | 0 | 0 | 0 | 0 | |
Earnings per share [abstract] | |||||
Basic earnings (loss) per share [abstract] | |||||
Basic earnings (loss) per share from continuing operations | 0.31 | 0.1 | 0.32 | 0.19 | |
Total basic earnings (loss) per share | 0.31 | 0.1 | 0.32 | 0.19 |
[300500] Statement of other comprehensive income, before tax |
Start Date | 2019-04-01 | 2018-04-01 | 2019-01-01 | 2018-01-01 | Note No. |
---|---|---|---|---|---|
End Date | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | |
Statement of other comprehensive income, before tax [abstract] | |||||
Statement of comprehensive income [abstract] | |||||
Profit (loss) for period | 3,041 | 1,013 | 3,169 | 1,916 | |
Total comprehensive income (loss) for period | 3,041 | 1,013 | 3,169 | 1,916 | |
Total comprehensive income (loss) attributable to [abstract] | |||||
Total comprehensive income (loss), attributable to equity holders of parent | 3,041 | 1,013 | 3,169 | 1,916 |
[300600] Statement of changes in equity |
  | Share capital [member] | Share premium [member] | Treasury shares [member] | Statutory reserve [member] | General reserve [member] | Retained earnings (accumulated losses) [member] | Asset revaluation reserve [member] | Available-for-sale [member] | Employee share based plan reserve [member] | Reserve of exchange differences on translation [member] | Cash flow hedges reserve [member] | Reserve of disposal group held for distribution/ sale [member] | Miscellaneous other reserves [member] | Total other reserves [member] | Equity attributable to owners of parent [member] | Non-controlling interests [member] | Total equity [member] | Note No. | |||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Start Date | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | 2019-01-01 | 2018-01-01 | |
End Date | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | 2019-06-30 | 2018-06-30 | |
Statement of changes in equity [line items] | |||||||||||||||||||||||||||||||||||
Equity balance at beginning of period (before adjustments) | 100,000 | 100,000 | 0 | 0 | 12,946 | 12,946 | 0 | 14,739 | 47,707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 127,685 | 160,653 | 127,685 | 160,653 | ||||||||||||||
Equity balance at beginning of period (after adjustments) | 100,000 | 100,000 | 0 | 0 | 12,946 | 12,946 | 0 | 14,739 | 47,707 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 127,685 | 160,653 | 127,685 | 160,653 | ||||||||||||||
Changes in equity [abstract] | |||||||||||||||||||||||||||||||||||
Comprehensive income [abstract] | |||||||||||||||||||||||||||||||||||
Profit (loss) for period | 0 | 0 | 0 | 0 | 0 | 3,169 | 1,916 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,169 | 1,916 | 0 | 3,169 | 1,916 | |||||||||||||||
Total comprehensive income (loss) for period | 0 | 0 | 0 | 0 | 0 | 3,169 | 1,916 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,169 | 1,916 | 0 | 3,169 | 1,916 | |||||||||||||||
Transfer from retained earnings | 317 | 192 | 317 | 192 | 317 | 192 | |||||||||||||||||||||||||||||
Transfer to statutory reserve | 317 | 192 | 317 | 192 | 317 | 192 | |||||||||||||||||||||||||||||
Final dividend paid | 5,000 | 5,000 | 5,000 | ||||||||||||||||||||||||||||||||
Total changes in shareholders equity | 0 | 0 | 0 | 317 | 192 | 0 | 2,852 | -3,276 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,169 | -3,084 | 0 | 3,169 | -3,084 | ||||||||||||||
Equity balance at end of period | 100,000 | 100,000 | 0 | 0 | 13,263 | 13,138 | 0 | 17,591 | 44,431 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 130,854 | 157,569 | 0 | 130,854 | 157,569 |
[300700] Statement of cash flows, indirect method |
Start Date | 2019-01-01 | 2018-01-01 | Note No. |
---|---|---|---|
End Date | 2019-06-30 | 2018-06-30 | |
Statement of cash flows, indirect method [abstract] | |||
Statement of cash flows [abstract] | |||
Cash flows from (used in) operating activities [abstract] | |||
Profit (loss) before zakat and income tax [abstract] | |||
Profit (loss) before zakat and income tax from continuing operations | 3,288 | 2,104 | |
Profit (loss) before zakat and income tax from discontinued operations | 0 | 0 | |
Profit (loss) for period before zakat and income tax | 3,288 | 2,104 | |
Adjustments to reconcile profit (loss) before tax to net cash flows [abstract] | |||
Adjustments for depreciation and impairment (reversal of impairment) of property, plant and equipments | 120 | 238 | |
Adjustments for amortization and impairment (reversal of impairment) of intangible assets | 5,567 | 5,285 | |
Adjustments for finance costs | 0 | 0 | |
Adjustments for finance income | 0 | 0 | |
Adjustments for impairment loss (reversal of impairment loss) recognized in statement of Income | 0 | 0 | |
Adjustments for net foreign exchange differences | 0 | 0 | |
Adjustments for share-based payments expense | 0 | 0 | |
Adjustments for gain (loss) on disposal of property, plant and equipment | 0 | 0 | |
Adjustment for inventory written-off | 0 | 0 | |
Adjustments for deferred revenues | 0 | 0 | |
Adjustment for provision for slow moving items and inventory shortage | 0 | 0 | |
Adjustment for provision of employees' terminal benefit | 325 | 309 | |
Adjustments for contribution of equipment by customers | 0 | 0 | |
Adjustments for fair value adjustment of a contingent consideration | 0 | 0 | |
Adjustments for share of profit of an associate and joint venture | 0 | 0 | |
Adjustment for provision, pension and government grants, net movements | 0 | 0 | |
Adjustments for depletion | 0 | 0 | |
Adjustments for impairment (reversal of impairment) of oil and gas properties | 0 | 0 | |
Adjustments for impairment (reversal of impairment) of mine properties | 0 | 0 | |
Adjustments for impairment (reversal of impairment) of exploration and evaluation assets | 0 | 0 | |
Adjustments for unsuccessful exploration and evaluation expenditures | 0 | 0 | |
Adjustments for gain on sale of oil and gas properties | 0 | 0 | |
Adjustments for gain on sale of exploration and evaluation assets | 0 | 0 | |
Adjustments for unrealised gain on derivative financial instruments | 0 | 0 | |
Adjustments for unwinding of discounts on decommissioning/ rehabilitation | 0 | 0 | |
Adjustments for other non-cash income | 0 | 0 | |
Adjustments for other non-cash expenses | 0 | 0 | |
Adjustments for impairment of goodwill | 0 | 0 | |
Adjustments for gain on sale of mine properties | 0 | 0 | |
Adjustments for valuation gains on investment property | 0 | 0 | |
Adjustments for gains on disposal of investment property | 0 | 0 | |
Other adjustments to reconcile profit (loss) before tax to net cash flows | 0 | 0 | |
Total adjustments to reconcile profit (loss) before tax to net cash flows | 6,012 | 5,832 | |
Operating cash flow before working capital changes | 9,300 | 7,936 | |
Adjustments for working capital changes [abstract] | |||
Adjustments for decrease (increase) in inventories | -1,698 | 993 | |
Adjustments for decrease (increase) in trade accounts receivable, net | 0 | 1,130 | |
Adjustments for decrease (increase) in accrued income | 0 | 0 | |
Adjustments for decrease (increase) in prepayment | 0 | 0 | |
Adjustments for decrease (increase) in other receivables | -1,437 | -379 | |
Adjustments for decrease (increase) in due from related parties | 0 | -756 | |
Adjustments for decrease (increase) in other current assets | 0 | 0 | |
Adjustments for decrease (increase) in lease receivables | 0 | 0 | |
Adjustments for increase (decrease) in trade accounts payable | -5 | 0 | |
Adjustments for increase (decrease) in other accounts payable | 0 | 0 | |
Adjustments for increase (decrease) in provisions | 0 | 0 | |
Adjustments for increase (decrease) in advances from customers | 0 | 0 | |
Adjustments for increase (decrease) in royalty payable | 0 | 0 | |
Adjustments for increase (decrease) in accrued expenses | 0 | 0 | |
Adjustments for increase (decrease) in due to related parties | 0 | 0 | |
Adjustments for decrease (increase) in rent receivables | 0 | 0 | |
Adjustments for decrease (increase) in inventory real estate properties | 0 | 0 | |
Adjustments for movement in tenant deposits | 0 | 0 | |
Other adjustments for working capital changes | 0 | 0 | |
Adjustments for other current liabilities | 81 | -67 | |
Net increase (decrease) due to working capital changes | -3,059 | 921 | |
Net cash flows from (used in) operations | 6,241 | 8,857 | |
Other inflows (outflows) of cash, classified as operating activities [abstract] | |||
Dividends received, classified as operating activities | 0 | 0 | |
Interest paid, classified as operating activities | 0 | 0 | |
Interest received, classified as operating activities | 0 | 0 | |
Zakat paid, classified as operating activities | 240 | 0 | |
Income taxes paid (refund), classified as operating activities | 0 | 0 | |
Other inflows (outflows) of cash, classified as operating activities | 0 | 0 | |
Total other inflows (outflows) of cash, classified as operating activities | -240 | 0 | |
Net cash flows from (used in) operating activities | 6,001 | 8,857 | |
Cash flows from (used in) investing activities [abstract] | |||
Proceed from sales of property, plant and equipment | 0 | 0 | |
Purchase of property, plant and equipment | 56 | 101 | |
Purchase of financial assets | 0 | 0 | |
Proceeds from sale of financial assets | 0 | 0 | |
Proceeds from disposal of associates and joint ventures | 0 | 0 | |
Payment for acquisition of associates and joint ventures | 0 | 0 | |
Cash advances and loans made to other parties, classified as investing activities | 0 | 0 | |
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | 0 | 0 | |
Dividends received, classified as investing activities | 0 | 0 | |
Interest received, classified as investing activities | 0 | 0 | |
Receipt of government grant | 0 | 0 | |
Expenditure on exploration and evaluation assets | 0 | 0 | |
Expenditure on oil and gas assets | 0 | 0 | |
Expenditure on other intangible assets | 5,638 | 7,100 | |
Proceeds on disposal of exploration and evaluation assets | 0 | 0 | |
Proceeds on disposal of oil and gas properties | 0 | 0 | |
Finance income from investing activities | 0 | 0 | |
Expenditure on mine development | 0 | 0 | |
Proceeds on disposal of mine properties | 0 | 0 | |
Capital expenditure on completed investment properties | 0 | 0 | |
Expenditure on investment property under construction | 0 | 0 | |
Proceeds from disposal of investment properties | 0 | 0 | |
Purchase of investment properties | 0 | 0 | |
Development expenditures | 0 | 0 | |
Other inflows (outflows) of cash, classified as investing activities | 0 | 0 | |
Net cash flows from (used in) investing activities | -5,694 | -7,201 | |
Cash flows from (used in) financing activities [abstract] | |||
Cost of raising share capital | 0 | 0 | |
Acquisition of non-controlling interest | 0 | 0 | |
Disposal to non-controlling interest | 0 | 0 | |
Proceeds from exercise of share options | 0 | 0 | |
Proceeds from issuing shares | 0 | 0 | |
Proceeds from issuing other equity instruments | 0 | 0 | |
Payments to acquire or redeem treasury shares | 0 | 0 | |
Payments of other equity instruments | 0 | 0 | |
Proceeds from debt securities, term loans, borrowings, sukuks and murabahas | 0 | 0 | |
Repayment of debt securities, term loans, borrowings, sukuks and murabahas | 0 | 0 | |
Repayments of finance lease liabilities | 0 | 0 | |
Dividends paid to non-controlling interest, classified as financing activities | 0 | 4,989 | |
Dividends paid (other than to non-controlling interest), classified as financing activities | 0 | 0 | |
Other inflows (outflows) of cash, classified as financing activities | -668 | 45 | |
Net cash flows from (used in) financing activities | -668 | -4,944 | |
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -361 | -3,288 | |
Net increase (decrease) in cash and cash equivalents | -361 | -3,288 | |
Cash and cash equivalents at beginning of period | 1,239 | 4,374 | |
Cash and cash equivalents at end of period | 878 | 1,086 |
[400100] Notes forming part of accounts |
  | English [member] | Note No. |
---|---|---|
Start Date | 2019-04-01 | |
End Date | 2019-06-30 | |
Notes forming part of accounts [line items] | ||
Disclosure of notes and other explanatory information [text block] | ||
Disclosure of general information about reporting entity [abstract] | ||
Disclosure of general information about reporting entity [text block] | ||
Disclosure of information about major activities of reporting entity [text block] | يتمثل نشاط الشركة في تجارة الجملة والتجزئة في أجهزة الحاسب الآلي والآلات والأجهزة المكتبية واستيراد وتوزيع الأجهزة والمنتجات الطبية بموجب ترخيص الهيئة العامة للغذاء والدواء رقم 4249/ع وتاريخ 08/02/1436هـ وصيانة وتشغيل أجهزة الحاسب الآلي والأجهزة الإلكترونية والكهربائية والبرمجيات وقطع غيارها وتمديد شبكات الحاسب الآلي وصيانتها والأعمال الإلكترونية ومقاولات عامة والبرمجيات. | |
Disclosure of other general disclosures about reporting entity [text block] | ||
Disclosure of major shareholders of reporting entity [text block] | ||
Disclosure of determination of control over investee [text block] | ------ | |
Other disclosures about reporting entity [text block] | شركة مساهمة سعودية برأس مال مائة مليون ريال بدأت نشاطها عام 1980م | |
Disclosure of basis of preparation of financial statements [abstract] | ||
Disclosure of basis of preparation of financial statements [text block] | ||
Disclosure of accounting framework used in preparation of financial statements [text block] | ||
Disclosure of statement of compliance [text block] | ||
Disclosure of basis of measurement [text block] | يتم إعداد القوائم المالية على أساس التكلفة التاريخية والتي تحدد عموما على أساس القيمة العادلة للمبلغ المدفوع مقابل السلع والخدمات، ووفقاً لمبدأي الاستحقاق والاستمرارية. | |
Disclosure of going concern [text block] | ||
Disclosure of change in end of the entity's reporting period [text block] | ||
Disclosure of note for emphasis of matter/ qualified opinion [text block] | ||
Disclosure of basis of consolidation of financial statements [text block] | لا ينطبق | |
Other disclosures on basis of preparation of financial statements [text block] | تم في هذه المجموعة من القوائم المالية الأولية الموجزة تطبيق المعيار الدولي للتقرير المالي رقم "16"، والذي لم يكن له أثر يذكر على القوائم المالية. | |
Disclosure of critical accounting judgements, estimates and assumptions [abstract] | ||
Disclosure of critical accounting judgements, estimates and assumptions, general [text block] | إن التقديرات الهامة الموضوعة من قبل الإدارة عند تطبيق السياسات المحاسبية للمجموعة والمصادر الهامة لحالات عدم التأكد من التقديرات كانت مماثلة لتلك المبينة في القوائم المالية السنوية الأخيرة. | |
Disclosure of judgements used in consolidation of a structured entity [text block] | لا ينطبق | |
Disclosure of impairment of non-financial assets [text block] | لا يوجد انخفاض يذكر واجب التعديل وتعمل الشركة على دراسة الانخفاض بشكل دوري | |
Disclosure of fair value of unquoted financial instruments [text block] | تقاس القيمة العادلة للموجودات غير المالية بعين الاعتبار مقدرة المتعاملين في السوق على تحقيق منافع اقتصادية عن طريق الاستخدام الأفضل والأقصى للأصل أو بيعه لمتعاملين أخرين في السوق يستخدمون الأصل على النحو الأفضل وبأقصى حد.تستخدم الشركة طرق تقويم ملائمة وفقاً للظروف، وتتوفر بشأنها بيانات كافية لقياس القيمة العادلة وزيادة استخدام المدخلات القابلة للملاحظة وتقليل استخدام المدخلات غير القابلة للملاحظة. | |
Disclosure of revaluation and useful lives of property, plant and equipment, intangible assets and investment properties [text block] | تتم مراجعة العمر الإنتاجي للموجودات غير الملموسة التي لها عمر محدد بشكل منتظم لتحديد ما إذا كان هناك أي مؤشر على أن التقويم الذي تم إجراؤه للعمر الإنتاجي لا يزال صالحاً. وإلا فإن التغير في تقويم العمر الإنتاجي يتم على أساس مستقبلي. لا يتم إطفاء الموجودات غير الملموسة التي ليس لها عمر محدد وانما يتم اختبارها سنوياً للتأكد من وجود انخفاض في قيمتها وذلك بشكل فردي أو على مستوي الوحدة المدرة للنقدية. | |
Disclosure of impairment of financial assets [text block] | ||
Disclosure of provision for inventory obsolescence [text block] | ||
Disclosure of classification of held-to-maturity investments [text block] | ||
Disclosure of judgements used in consolidation of entities in which the group holds less than a majority of voting right (de facto control) [text block] | ||
Disclosure of estimates used in revenue recognition [text block] | ||
Disclosure of deferred tax [text block] | ||
Disclosure of percentage of completion method [text block] | ||
Disclosure of hedge accounting and effective interest rate [text block] | ||
Disclosure of hydrocarbon reserve and resource estimates [text block] | ||
Disclosure of exploration and evaluation expenditures [text block] | ||
Disclosure of units of production (UOP) depreciation of oil and gas assets [text block] | ||
Disclosure of recoverability of oil and gas assets [text block] | ||
Disclosure of decommissioning costs [text block] | ||
Disclosure of ore reserve and mineral resource estimates [text block] | ||
Disclosure of judgements used in operating lease commitments [text block] | ||
Disclosure of judgements used for assets held for distribution and non-cash distribution [text block] | ||
Disclosure of defined benefit plans [text block] | ||
Disclosure of fair value for share-based payments [text block] | ||
Disclosure of estimates used in development costs [text block] | ||
Disclosure of first-time adoption of IFRS [abstract] | ||
Disclosure of period of adopting of IFRS [text block] | ||
Disclosure of changes made from first Interim IFRS financial statements to first IFRS financial statements [text block] | ||
Disclosure of exemptions adopted that are permitted for first-time adopters [text block] | ||
Disclosure of effects of transition from SOCPA to IFRS [text block] | ||
Disclosure of estimates [text block] | ||
Other disclosures on first-time adoption of IFRS [text block] | ||
Disclosure of summary of significant accounting policies [abstract] | ||
Disclosure of summary of significant accounting policies, general comment [text block] | ||
Description of accounting convention [text block] | ||
Description of accounting policy for cash and cash equivalents [text block] | ||
Description of accounting policy for current/ non-current classification [text block] | ||
Description of accounting policy for financial assets [text block] | ||
Description of accounting policy for associates and joint ventures [text block] | ||
Description of accounting policy for inventories [text block] | ||
Description of accounting policy for inventory real estate properties [text block] | ||
Description of accounting policy for property, plant and equipment [text block] | ||
Disclosure of accounting policy for oil and natural gas exploration, evaluation and development expenditure [text block] | ||
Disclosure of accounting policy for mine properties [text block] | ||
Description of accounting policy for intangible assets [text block] | ||
Description of accounting policy for impairment of financial and non-financial assets [text block] | ||
Description of accounting policy for foreign currencies [text block] | ||
Description of accounting policy for trade accounts payable and accruals [text block] | ||
Description of accounting policy for provisions [text block] | ||
Description of accounting policy for debt securities, term loans, borrowings, sukuks and murabahas [text block] | ||
Description of accounting policy for employees' terminal benefits [text block] | ||
Description of accounting policy for zakat [text block] | ||
Description of accounting policy for statutory reserves [text block] | ||
Description of accounting policy for revenue recognition [text block] | ||
Description of accounting policy for selling and distribution expenses [text block] | ||
Description of accounting policy for general and administrative expenses [text block] | ||
Description of accounting policy for share-based payments [text block] | ||
Description of accounting policy for segment reporting [text block] | ||
Description of accounting policy for accounting of leases [text block] | ||
Description of accounting policy for research and development costs [text block] | ||
Description of accounting policy for contingent gains or loss [text block] | ||
Description of accounting policy for business combinations and goodwill [text block] | ||
Description of accounting policy for fair value measurement [text block] | ||
Description of accounting policy for income and other taxes including deferred taxes [text block] | ||
Description of accounting policy for non-current assets held for distribution to equity holders of the parent and discontinued operations [text block] | ||
Description of accounting policy for cash dividend and non-cash distribution to equity holders of the parent [text block] | ||
Description of accounting policy for borrowing costs [text block] | ||
Description of accounting policy for derivative financial instruments and hedge accounting [text block] | ||
Description of accounting policy for convertible preference shares[text block] | ||
Description of accounting policy for treasury shares [text block] | ||
Description of accounting policy for financial liabilities[text block] | ||
Description of accounting policy for investment properties[text block] | ||
Description of other accounting policies relevant to understanding of financial statements [text block] | ||
Disclosure of changes in accounting policies, changes in estimates, changes in reporting entity and errors correction [abstract] | ||
Description of changes in accounting policies [text block] | ||
Description of changes in accounting estimates [text block] | ||
Description of prior periods errors [text block] | ||
Disclosure of new and amended standards and interpretations [text block] | ||
Disclosure of other notes forming part of accounts [abstract] | ||
Disclosure of bank balances and cash [text block] | ||
Disclosure of short-term deposits [text block] | ||
Disclosure of trade account receivables [text block] | ||
Disclosure of inventories [text block] | ||
Disclosure of inventory real estate properties [text block] | ||
Disclosure of other receivables [text block] | ||
Disclosure of prepayments [text block] | ||
Disclosure of murabahas [text block] | ||
Disclosure of due from related parties [text block] | ||
Disclosure of other current assets [text block] | ||
Disclosure of bank overdraft [text block] | ||
Disclosure of investment in joint ventures and associates [text block] | ||
Disclosure of property, plant and equipment [text block] | ||
Disclosures of investment properties, including investment properties under construction [text block] | ||
Disclosures of goodwill [text block] | ||
Disclosure of assets subject to finance lease [text block] | ||
Disclosure of exploration and evaluation assets [text block] | ||
Disclosure of oil and gas properties [text block] | ||
Disclosure of mine properties [text block] | ||
Disclosure of intangible assets [text block] | ||
Disclosure of other non-current assets [text block] | ||
Disclosure of short term borrowing [text block] | ||
Disclosure of trade account payable [text block] | ||
Disclosure of accrued expenses [text block] | ||
Disclosure of due to related parties [text block] | ||
Disclosure of zakat [text block] | ||
Disclosure of income tax [text block] | ||
Disclosure of deferred revenue [text block] | ||
Disclosure of dividends [text block] | ||
Disclosure of other current liabilities [text block] | ||
Disclosure of debt securities, term loans, borrowings, sukuks and murabahas [text block] | ||
Disclosure of employees' terminal benefits [text block] | ||
Disclosure of long term accounts payable [text block] | ||
Disclosure of other non-current liabilities [text block] | ||
Disclosure of share capital [text block] | ||
Disclosure of treasury shares [text block] | ||
Disclosure of statutory reserves [text block] | ||
Disclosure of general reserve [text block] | ||
Disclosure of government subsidies and grants [text block] | ||
Disclosure of share premium [text block] | ||
Disclosure of foreign currency translation adjustments [text block] | ||
Disclosure of retained earnings/ accumulated losses [text block] | ||
Disclosure of non-controlling interests [text block] | ||
Disclosure of sales [text block] | ||
Disclosure of cost of sales [text block] | ||
Disclosure of selling and distribution expenses [text block] | ||
Disclosure of general and administrative expenses [text block] | ||
Disclosure of other operating expenses [text block] | ||
Disclosure of provisions [text block] | ||
Disclosure of royalties [text block] | ||
Disclosure of other income, net [text block] | ||
Disclosure of other expenses, net [text block] | ||
Disclosure of earnings per share [text block] | ||
Disclosure of leases [text block] | ||
Disclosure of related party transactions [text block] | ||
Disclosure of segments reporting [text block] | ||
Disclosure of risk management [abstract] | ||
Disclosure of credit risk [text block] | ||
Disclosure of liquidity risk [text block] | ||
Disclosure of interest rate risk [text block] | ||
Disclosure of currency risk [text block] | ||
Disclosure of subsequent events [text block] | ||
Disclosure of commitments and contingencies [text block] | ||
Disclosure of comparative figures and restatements [text block] | ||
Disclosure of board of director's approval of the financial statements [text block] | ||
Disclosure of capital management [text block] | ||
Disclosure of fair value hierarchy [text block] | ||
Disclosure of share based payment [text block] | ||
Disclosure of hedging activities and derivatives [text block] | ||
Disclosures of assets held for sale and discontinued operations [text block] | ||
Disclosures of business combination [text block] | ||
Disclosures of component of other comprehensive income [text block] | ||
Disclosure of other notes relevant to understanding of financial statements [text block] |