الأخ الفاضل/ عز الدين السلام عليكم

الأخ الفاضل/ عز الدين

السلام عليكم ورحمة وبركاته, وبعد
فقط للتوضيح والإفادة:
i. الملاحظات من 1-6 سبق لنا مناقشتها معكم جميعها, وكان لكم وجهة نظر معينة, سواء كان في تطبيق معدل الفائدة الفعلي – أو تسجيل المبيعات – أو الايرادات التأمينية المؤجلة - أو تسجيل الأصل عند السيطرة قبل التملك القانوني للأصل – أو تسجيل فرق سعر العملة بين الريال السعودي والعماني الذي يخص الاستثمار في الشركة العمانية.
وطالما انها أثيرت مره أخرى من قبل مراجع الحسابات فلا بد للادارة من عرض وجهة نظرها على المراجع للوصول إلى القناعة لكلا الطرفين بما يتوافق مع متطلبات المعايير المحاسبية؛ وبالمناسبة, الملاحظات المشار إليها بعاليه, كما ذكرنا لكم سابقاً, لا تختلف في معالجتها المحاسبية سواء طبقت المعايير الدولية أو المعايير السعودية ولذلك هي شأن ينبغي أن يناقش بين الإدارة والمراجع الخارجي للشركة.
ii. البند رقم 7, ويخص موضوع التقديرات الاكتوارية وتحديد التزامات مخصص مكافأة ترك الخدمة. كذلك ناقشنا معكم وكان لكم وجهة نظر تتعلق بالتكلفة التي ستتحملها الشركة لقاء الحصول على مثل هذه الخدمات الاكتوارية, و لا بد كذلك للادارة من إيضاح وجهة نظرها مع المراجع الخارجي للشركة.
iii. بالنسبة للافصاحات عن الجداول الخاصة بالمخاطر (مخاطر السيولة ومخاطر الائتمان ومخاطر أسعار العملات) والقيمة العادلة, يمكنكم اضافتها بنفس الاسلوب المتبع في القوائم المالية التي صدرت سابقاً لعام 2014. وقد ذكرنا لكم ذلك في ردنا على الايميل السابق.
iv. و بالنسبة للافصاحات فيما يخص القطاعات التشغيلية, يرجى الرجوع لملف الاكسل لملئ الخانات المخصصة والذي قمنا بارساله لكم في ردنا على الايميل السابق كذلك.
v. بخصوص الطلب المتكرر حول تقرير من مكتبنا عن البيانات المالية المرحلية, نود التأكيد على اننا لسنا مكلفين باعداد القوائم المالية للشركة ولا الافصاح عن محتوياتها, وهي مسئولية الادارة, علاوة على ذلك, لا يوجد بيننا اتفاق للقيام باجراءات متفق عليها ذات طبيعة تدقيقية أو مراجعة للحسابات ولذلك لا يمكن أن نصدر تقرير عنها سواء كان مراجعة أو أي تأكيد من شأنه أن يضفي مصداقية على حسابات الشركة. كما أن تقرير الفحص المحدود عن تلك القوائم يصدره المراجع الخارجي المعين من قبل الشركة.
وتقبلوا الاحترام,,,

Results (English) 1:

Brother Mr. Azzedine Peace, mercy and blessings, and afterJust for clarification and benefit:I. Notes 1-6 we have already discussed with you all, and wish you had a particular viewpoint, whether it is in application of the effective interest rate – or record sales, or revenue deferred insurance-or register parent when control before the legal ownership of the asset – or register currency rate difference between Saudi and Omani rials for investment in Oman. And as long as it was raised again by the Auditor, the Administration must offer its view on references to access to the conviction of both parties in accordance with the requirements of accounting standards; by the way, the notes referred to above, as we have mentioned to you previously, does not differ in both accounting treatment applied international standards or standards and it is on should be discussed between management and the external auditor of the company.Ii. agenda item 7, on the subject of actuarial estimates and custom obligations severance bonus. Also we discussed with you and if you point of view relates to the cost that would be borne by the company for such actuarial services, and management must be further clarified its views with the external auditor of the company.Iii. for disclosures about risk tables (liquidity risk and credit risk and currency risk) and fair value, you can add them in the same manner as in the previous financial statements in 2014. We have you in our response to the previous email. Iv. for disclosures regarding operational sectors, please refer to the file Excel to fill custom fields which we send to you in response to previous email as well.V. regarding repeated requests on the report of the Office of the interim financial statements, we would like to emphasize that we are not responsible for preparing the financial statements of the company and does not disclose its contents, and is responsible for the Administration, moreover, there is no us agreement to undertake concerted action nature of accounting or auditing thus cannot issue a report about whether review or confirmation would lend credibility to the company's accounts. They also audit those lists issued by the external auditor appointed by the company.Yours sincerely respect,,,

Results (English) 2:

Dear brother / Izz al-Din peace, mercy and blessings be upon you, and then only for clarification and benefit: i. Observations from 1-6 we have already discussed with you all, and if you have a certain point of view, whether it is in the application of the effective interest rate - or sales - or insurance deferred income recording - or asset is recognized when the control before the legal ownership of the asset - or record currency price difference between Saudi Riyal and Oman, which regards investment in Oman. As long as it again by the Auditor raised must be for the administration of view and its view on the references to get to the conviction of both parties in accordance with the accounting standards requirements; and by the way, the notes referred to above are, as we mentioned to you Previously, no different in accounting addressed whether applied international standards or standards Arabia and so she would should be discussed between management and the external auditor of the company. Ii. Item No. 7, and the subject of actuarial estimates and specify a custom reward of leaving the service obligations. As well as we discussed with you and if you have the point of view of cost that will be borne by the company in exchange for such actuarial services, and must also clarify the administration from its point of view with the external auditor of the company. Iii. For disclosures about own risk tables (liquidity risk, credit risk, exchange rates) and the fair value, can be added in the same method adopted in the financial statements previously issued for the year 2014. We have mentioned to you in our response to the previous email. Iv. And for the disclosures with respect to the operating segments, please refer to the Excel file to fill in the corresponding fields and send it to you that we have in our response to the previous email as well. V. Concerning the repeated demand on the report from our office for interim financial statements, we would like to emphasize that we are not the task of preparing the financial statements of the company does not disclose its contents, which are the responsibility of the administration, moreover, there is no agreement between us to do the agreed-upon procedures with the nature of auditing or audit therefore We can not issue a report on whether any review or confirmation would add credibility to the company's accounts. The limited review report on the lists issued by the external auditor appointed by the company. Please accept respect ,,,

Results (English) 3:

Brother al Ezz El DIN


, peace, mercy and blessings, and after:

just for clarity and I. Observations of the 1-6 we already discussed. With you all and you and your point of view.Whether to apply the effective interest rate, or record sales, and insurance income, deferred or log in control before the legal ownership of the asset. Recording currency the price difference between United Arab Saudi Arabia and Oman rial for investmentThe Omani company."As long as it was raised again by the auditor management should present its views on the references for access to the satisfaction of both parties in line with the requirements of accounting standards; and, by the way, the observations referred to above.As mentioned previously, you do not differ in the accounting treatment applied international standards or standards of Saudi Arabia and that the matter should be discussed between the Department and external company
II. Regulation No. 7.The theme of the actuarial estimates and obligations of severance bonus allocation. We also discussed with the view to cost to be borne by your company to obtain such actuarial services,We must further clarify the management point of view with the external auditor of the company.
III. For tables Llafsahat risk (credit risk and liquidity risk. Exchange rate risk and fair value),You can add the same method used in previously issued financial statements for 2014. We have mentioned in our response to your email.
IV. And for the Llafsahat for operational sectors.Please refer to the excel file for blocks for which we have to send in your response to the email before it.
v. Regarding the frequent demand on the report of the office of of interim financial informationWe would like to emphasize that we are not responsible to prepare company financial statements and the disclosure of their contents, which is responsible for administration, moreover,There is no agreement among us to do procedures, agreed with the nature of accounting, audit, and therefore can not pass the review and confirmation of that would give credibility to the company accounts.The limited test report on the lists issued by the external auditor appointed by the company.

you accept and respect,