أصول والتزامات الشركة التابعة الأجن

أصول والتزامات الشركة التابعة الأجنبية يتم ترجمتها إلى الريال السعودي وفقًا لأسعار الصرف السائدة في تاريخ قائمة المركز المالي غير الموحدة. مكونات حسابات حقوق الملكية الخاصة بالشركة التابعة الأجنبية، باستثناء الأرباح المبقاة، يتم تحويلها وفقًا لأسعار الصرف السائدة في تاريخ إنشاء البنود المعنية. عناصر قائمة الدخل الخاصة بالشركة التابعة الأجنبية يتم ترجمتها باستخدام طريقة المتوسط المرجح للفترة. التسويات الناتجة عن ترجمة القوائم المالية الخاصة بالشركة التابعة الأجنبية تظهر بالريال السعودي كمكون منفصل من مكونات حقوق الملكية التي تعود إلى مساهمي الشركة في القوائم المالية غير الموحدة.

Results (English) 1:

Assets and liabilities of foreign subsidiary are translated into USD according to MERs in non-consolidated statement of financial position date. Components of the accounts of the property rights of foreign subsidiary, except for earnings, are converted according to the exchange rate prevailing on the date of establishment of the items concerned. Income statement items for a foreign subsidiary are translated using a weighted average of the period. Adjustments resulting from translating the financial statements of foreign affiliate Saudi riyal appears as a separate component of equity components that go back to shareholders in the consolidated financial statements.

Results (English) 2:

Assets and liabilities of the foreign subsidiary are translated into Saudi Riyals at the exchange rates prevailing at the balance sheet date, nonstandard. Private foreign affiliates' equity accounts components, except retained earnings, it is converted at the exchange rate prevailing at the date of establishment of the items concerned. Menu items for the income of foreign company subsidiaries are translated using the weighted average for the period. Adjustments resulting from the translation of financial statements of the company's foreign subsidiaries show in Saudi Riyals a separate component of equity components belonging to the shareholders of the Company in the financial statements are non-consolidated.

Results (English) 3:

Foreign assets and liabilities of the subsidiary are translated to the Saudi Riyal, according to the exchange rate prevailing on the date of a non consolidated financial position. The components of property rights of Corporation of the foreign accounts, except for retained earnings are converted according to the exchange rate prevailing on the date of establishment of the items involved. The elements of the income statement is translated to a foreign company"s using the weighted average method. Adjustments resulting from the translation of financial statements of the foreign company in Saudi Arabian Riyals appear as separate components from the property rights belong to the shareholders of the company"s financial statements. Standard.