September 2006
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40, “Accounting for Changes in the Value of Equity of a Subsidiary/ Associated Company”, the difference between the carrying amount of the Company’s investment in, and the value
40, “Accounting for Changes in the Value of Equity of a Subsidiary/ Associated Company”, the difference between the carrying amount of the Company’s investment in, and the value
This account represents changes in value of investments of the Parent Company due to changes in equity of the subsidiaries and associated companies which resulted from the change
Table 3 Differences in accounting for investment appraisal recognition Cost Method with the Equity Method Description Cost method Equity method Acquisition of investment Debiting
1,295,599,754 2 Adjustment for investment in Bank, Financial Institution, Insurance Company, and/or other entities that consolidated based on accounting standard yet out of scope
JADWA ARAB MARKETS EQUITY FUND An open-ended mutual fund MANAGED BY JADWA INVESTMENT COMPANY CONDENSED INTERIM STATEMENT OF CHANGES IN NET ASSETS EQUITY ATTRIBUTABLE TO THE
Accounting for the Investment Degree of influence Investment's carrying value Investment income Lack of significant influence Fair value cost, if nonmarketable Dividends
First, the revised composition of debt fi nancing more by the subsidiary, Parent Foreign Subsidiary Large Equity Investment Initial Situation Large Amount of Remitted Funds Parent
