To vote for the appointment of the auditor of the Company from among the candidates based on. To vote to disburse SAR as remuneration to the members of the Board of Directors for the fiscal year ending December 31, 2022. To vote to disburse SAR (948,000) as remuneration to committee members for the fiscal year ending December 31, 2022.
To vote on the filing of a compensation case against the former members of the board of directors and the accounting audit for the period to and those who have been convicted of the final decision made by the Appeals Committee for Settlement of Securities Disputes No. filing a compensation claim against the former board members for. We would like to note at the outset that there is no conflict during the period between the audit committee's recommendations and the board's decisions.
The Committee also discussed and submitted recommendations and decisions relating to the development and support of the management and functions of the Audit Committee, in accordance with the best standards, principles and practices of the work of the Audit Committee. Review the company's quarterly financial statements for the first, second and third quarters to ensure their approval and conformity with accounting principles recognized in the Kingdom and submit a recommendation to the Board of Directors for approval. Review the proposals submitted by the audit offices to review and evaluate the company's financial statements and accounts and recommend candidates in the General Meeting after verifying the .. independence of the submitted proposals and the scope of work.
The Committee also periodically reviews the reports prepared by the external auditor in accordance with the approved plan, and these reports include an assessment of the adequacy and effectiveness of internal control. Any system may not provide absolute assurance regarding the soundness, effectiveness and efficiency of the design and implementation of internal control systems. In our opinion, the accompanying consolidated financial statements present, in all material respects, the consolidated financial position of the Group as at 31 December 2022, its consolidated financial performance and its consolidated cash flows for the year ended, in accordance with International Financial Reporting Standards endorsed in the Kingdom of Saudi Arabia and other standards and rulings.
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the current year's consolidated financial statements. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not express a separate opinion on these matters. Checked the accuracy and completeness of the information by verifying the data input as used in the impairment assessment as the basis of impairment assessment; and.
In connection with our audit of the consolidated financial statements, our responsibility is to read the other information as it becomes available and consider whether the other information is materially inconsistent with the consolidated financial statements or with our knowledge obtained during the audit, or otherwise substantial error appears to have been displayed. RESPONSIBILITIES OF THE ACCOUNTANT FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance as to whether the consolidated financial statements as a whole are our opinion. Evaluate the overall presentation, structure and content of the consolidated financial statements, including the notes, and whether the consolidated financial statements present the underlying transactions and events in a manner that ensures fair presentation.
Obtaining sufficient and appropriate audit evidence regarding the financial information of the entities or businesses within the Group to express an opinion on the consolidated financial statements.
ةرادلإا سلجم سيئر نم مدقملا غيلبتلا لوح ريرقت (
قرولا ةعانصل ةيدوعسلا ةكرشلا-
ةيدوعس ةمهاسم ةكرش
مامدلا-
تاباسح يعجارم انتفصبقرولا ةعانصل ةيدوعسلا ةكرشلا
دقف )ةكرشلا(
غيلبتلاب قلعتي اميف دودحم ديكأت طابترا ذيفنتب انمق
قفرملا دوقعلاو تلاماعملل
31 ربمسيد
ةعانصل ةيدوعسلا ةكرشلا
قرولا ملاو
بلطتم عم ىشامتت يكل هاندأ ةروكذملا ةقبطملا ريياعملل اقفو ةداملا تا
مقر71
ضوملا ةكرشلا ةرادإ لبق نم دعملا غيلبتلا وه انيدل دودحملا ديكأتلا طابترا عوضوم نإ عو
ةرادلاا سلجم سيئر امك
وه قفرم
انل مدقملاو ريرقتلا اذهب ريياعملا
ةداملا تابلطتم71
تاكرشلا ماظن نم )و
رامثتسلااو ةراجتلا ةرازو نع رداصلا2015
وضع ىلع بجيو ةكرشلل ةماعلا ةيعمجلا لبق نم اهدامتعلا حلاصملا كلت نع نلعت نأ ةكرشلا
ةرادلاا سلجمأ
حلاصملا كلتب سلجملا غلبي نلاو
هل زوجي نأو دوقعلا وا تلاماعملا كلت ىلع ةقفاوملل سلجملا يف تيوصتلا
ع وأ تلاماعم ةيأب ةماعلا ةيعمجلا غلابإب ةرادلاا سلجم سيئر موقي نوكي يتلا دوق
ىدلوضع
اهيف ةرشابم ريغ وا ةرادلإا ةيلوؤسم
قلعتملا ةيلخادلا ةباقرلا ماظن ىلع ظافحلاو ذيفنتو نع ةجتان تناك ءاوس ،ةيرهوجلا تافيرحتلا نم يلاخ لكشب غيلبتلا دادعإب
أطخلا وأ شغلا دوقعلاو لامعلاا يف ةرشابم ريغو ةرشابم ةحلصم نم هل امب سلجملا غلبي نا ةرادلاا سلجم وضع ىلع نا
مت يت
ةكرشلا ةدوجلل انتباقرو انللاقتسا
دمتعملاوة
ةيللاقتسلاا ةيرسلاو ةبجاولا ةيانعلاو ينهملا ليهأتلاو ةيعوضوملاو ةهازنلل ةيساسلأا ئدابملا ىلع ةمئاق ىرخأ تابلطتمو
كولسلاوينهملا
ةدوجلا ةباقرل لماش ماظنب ظفتحي هيلع ءانبو ،ةيدوعسلا ةيبرعلا ةكلمملا يف دمتعملا ةدوجلا ةباقرل يلودلا رايعملا انبتكم قبطي يذلا
ينهملا كولسلاو ةبجاولا ةيانعلاو ةينهملا ةءافكلاو ةيعوضوملاو.قبطنت يتلا ةيميظنتلاو ةيماظنلا تابلطتملاو ةينهملا ريياعملاو
ا سلجم سيئر نم مدقملا غيلبتلا لوح ريرقتةرادلإ
ةمتت
نيمرتحملا نيمهاسملا ةداسلا ىلإ قرولا ةعانصل ةيدوعسلا ةكرشلا
ةيدوعس ةمهاسم ةكرش(
انتيلوؤسم يه انتيلوؤسم نإ
اهيلع انلصح يتلا ةلدلأاو اهب انمق يتلا تاءارجلاا ىلإ ادانتسا غيلبتلا لوح دودحملا ديكأتلا جاتنتسا
يلودلا ديكأتلا طابترا رايعمل اقفو دودحملا ديكأتلا طابترا ذيفنتب انمق دقلمقر
3000 تايلمع فلاخب ديكأتلا تاطابترا" ،)لدعملا(
لا ةيلاملا تامولعملا صحف وأ ةعجارم اذه ذيفنتو طيطخت انم بلطتي يذلاو ،ةيدوعسلا ةيبرعلا ةكلمملا يف دمتعملاو "ةيخيرات
مل ةكرشلا نأ دقتعن انلعجي رمأ يأ انهابتنا تفلي مل هنأ نم دودحم ديكأت ىلع لوصحلل طابترلاات
تابلطتملاب مزتلةقلعتملا
بةداملا
مقر (
ربمسيد2022
متي يتلا تاءارجلاا عضختاهب مايقلا
انمكح ىلع نمضتي يذلاو
يقتمي
ءاوس ،ةباقرلاو
مايقلا دنعو .أطخلا وأ شغلا نع ةجتان تناك اذهب
يقتلارطاخملل مي
ةداملا تابلطتمب ةكرشلا مقر
ةلدلأل يرابتخا صحف
ةداملا تابلطتمل ًاقفو غيلبتلا دادعإب قلعتي اميف ةباقرلاو ةمظنلأل ةديؤملا مقر
بإل ساسأ ريفوتل ةمئلامو ةيفاك دعت اهيلع انلصح يتلا ةلدلأا نأ انداقتع
دودحملا ديكأتلل انجاتنتسا
زجنملا لمعلا صخلم ةداملا تابلطتمب ةكرشلا مازتلا ىلع دودحم ديكأت ىلع لوصحلل ةيلاتلا تاءارجلإا ذيفنتو طيطختب انمق
غيلبتلا اذه دادعإ دنع تاكرشلا سلجم ءاضعأ نم وضع يأ لبق نم ةكرشلا عم ةمربملا دوقعلاو لامعلأا ىلع لوصحلا ةيلمع لوح ةرادلإا ةشقانم •
ةرادلإا ءاضعأ نم وضع لبق نم ةكرشلا عم ةمربملا دوقعلاو تلاماعملا ةمئاق نمضتي يذلا قفرملا غيلبتلا ىلع لوصحلا •
تلاماعملا كلتب سلجملا غلابإب ةرادلإا سلجم وضع مايق ىلإ ريشت يتلا ةرادلإا سلجم تاعامتجا رضاحم صحف تلا نم هسفن ءافعإو ةرادلإا سلجم وضع اهمربأ يتلا دوقعلاو
صوصخلا اذهب رداصلا رارقلا ىلع سلجملا يف تيو
ةرادلإا سلجم تاعامتجا يف وضع لبق نم ةذفنملا دوقعلاو لامعلأا لوح ىنعملا ةرادلإا سلجم وضع نم هيلع لوصحلا مت يذلا ديكأتلا صحف •
مقر حاضيلإا يف حاصفلإا عم غيلبتلا يف ةجردملا دوقعلاو تلاماعملا قفاوت رابتخا(
ةمزلم دويق ةداملا تابلطتمل ًاقفو غيلبتلا دادعإب قلعتت يتلا ةباقرلاو ةمظنلأاب ةصاخلا انتاءارجإ عضخت
تافلاخم وأ ءاطخأ ثدحت دقف هيلعو ،ةمزلمتي لا
م ،كلذ ىلع ةولاع .اهفاشتكا
ز ليلدك تاءارجلإا هذه ىلع دامتعلاا
عف ىدمل.ةقث وأ ةطلس تاذ بصانم يف نولمعي نيذلا كئلوأ فرط نم ةصاخ ،ؤطاوتلاو شغلا ةطشنأ دض ةباقرلاو ةمظنلأا ةيلا
ةرادلإا سلجم سيئر نم مدقملا غيلبتلا لوح ريرقت–
ةمتت3
ةمهاسم ةكرش(
ةيدوعس
ةمزلم دويق–
ةمتت(
ديكأتلا طابترا نم هقاطن يف يرهوج لكشب لقأ دودحملا ديكأتلا طابترا دعي لوقعملا
مقر ديكأتلا طابترا رايعم بجومب
ةلدلأا عمجل هلاعأ ةنيبملا تاءارجلإا ىدمو تيقوتو ةعيبط تناك ،كلذل
كلتب ةنراقم دمتعم لكشب ةدودحم ةمئلاملا ةيفاكلاةقلعتملا
ديكأتلا طابتراب
لوقعملا ديكأتلا نم لقأ ردق ىلع لوصحلا مت يلاتلابو
ةنراقملاب دودحملا ديكأتلا طابترا للاخ نم.لوقعملا ديكأتلا طابترا عم
صحفلا تاطابترلا ةيلودلا ريياعملا وأ ةعجارملل ةيلودلا ريياعملل اقفو اهب مايقلا مت صحف وأ ةعجارم لامعأ انتاءارجإ نمضتت مل اننإف هيلعو ،ةيدوعسلا ةيبرعلا ةكلمملا يف ةدمتعملا
ياميف صحف وأ ةعجارم يأر
جاتنتسلاا اذه قلعتيةيهتنملا ةنسلل غيلبتلاب طقف
يف31
تارتف و
انجاتنتسا ةحص ىلع رثوي نأ نكمي ةباقرلاو ةمظنلأا ىلع رييغت أرطي دق ثيح ،ةيلبقتسم دودحملا ديكأتلا جاتنتسا
ت ،ةيرهوجلا يحاونلا عيمج نم ،مزتل
تابلطتملابيتلا
ةداملا نم قبطنت مقر
يف ةيهتنملا31
مادختسلاا دييقت اذه دادعإ مت
ريرقتلا ةرادإ سلجم سيئرو ةكرشلا ةدعاسمل كلذو طقف ةكرشلا ةرادإ نم بلط ىلع ءانب ،انجاتنتسا كلذ يف امب
ب ءافولل ةكرشلاإ
ةداملا بجومب ةماعلا ةيعمجلا ىلإ ريرقتلل اهتامازتل مقر
ازو ادع ىرخأ فارطأ يأ ىلإ هعيزوت وأ رخآ ضرغ سابتقلاا وأ ،ةكرشلا يمهاسمو ةيلاملا قوسلا ةئيهو رامثتسلااو ةراجتلا ةر
ةقبسملا انتقفاوم ىلع لوصحلا نود هيلإ ةراشلاا وأ هنم هؤاكرشو ماسبلا
ديرب قودنص4636 31952 ربخلا ا
مقر صيخرت337
ربخلايف
ةماعلا ةيعمجلا عامتجا ةقلاعلا ت اذ فارطلأا عم تلاماعم
ماركلا نيمهاسلما ةداسلا ماع يف ةقلاعلا تاذ تاهجلاو قرولا ةعانصل ةيدوعسلا ةكرشلا نيب ةمربلما دوقعلاب املع مكطيحن
يف نيبم وه امك
لايلاتلا لودج
تلاماعتلا ةميقلا يدوعسلا لايرلاب
دقعلا ةدم تلاماعلما ةعيبط ةرادلإا سلجم وضع ةقلاعلا وذ فرط مسإ
هلاعأ ةنيبلما تلاماعلما مت
ضيوفتسلجم
ةماعلا
يف
ةرقفلا (
نمماظن
تاكرشلاكلذو
ةدلمماع
ةرادلإا ضوفلما
قبسأ اقفو
ةيميظنتلا ةرداصلا
اذيفنتماظنل
تاكرشبةمهاسلما
يس
اولبقتو يريدقتو يتايحت
نب محرلا دبع
ي شارخلا
سلجم سيئرةرادلإا
ةماعلا ةيعمجلا عامتجا حاصفإ
ماركلا نيمهاسلما ةداسلا مكغلبن
قرولا
ةقلاعلا
يلاتلاحصفأ
نيروكذلما
هاندأ راضت نع
لثمهذه
نع
تلاوادم
تلاماعلماةنيبلما
هلاعأ
As auditors of Saudi Paper Manufacturing Company (the “Company”), we have performed a limited assurance engagement on the accompanying statement of transactions and contracts with related parties for the year ended December 31, 2022 in relation to Saudi Paper Manufacturing Company, signed by the Chairman of the Board of Directors of the Company in accordance with the applicable criteria stated below to meet the requirements of article (71) of the company regulations (the “Declaration”). The subject of our limited assurance engagement is the Statement prepared by the company's management and approved by the Chairman of the Board of Directors, as appended to this report and submitted to us. The applicable criteria are the requirement of Article (71) of the Regulations for Companies issued by the Ministry of Commerce (2015-1437H), which states that the Company must declare such interests to the General Meeting of the Company for approval.
The president of the management board will inform the general assembly about transactions and contracts in which a member of the management board has an indirect or direct interest. The management of the company is responsible for preparing the Statement in accordance with the Criteria and ensuring its completeness. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation of a statement that is free from material misstatement, whether due to fraud or error.
A member of the board of directors must inform the board of directors of his direct and indirect interest in the transactions and contracts carried out with the company. We have satisfied the independence requirements of the Code of Professional Conduct and Ethics adopted in the Kingdom of Saudi Arabia and the ethical requirements relevant to our limited assurance engagement and other professional requirements are endorsed by the Kingdom of Saudi Arabia, including independence and other requirements based on fundamental principles of integrity, objectivity, skill and care, confidentiality and professional conduct. This standard requires us to plan and perform this engagement to obtain limited assurance as to whether anything has come to our attention that causes us to believe that the Company has failed to comply with the applicable requirements of Article 71 of the Companies Regulation when preparing the annual accounts. Statement for the year ended December 31, 2022.
In making these risk assessments, we consider the internal controls relevant to the Company's compliance with the requirements of Article 71 of the Regulation on Companies in the preparation of the Declaration. Our procedures included examining, on a test basis, the systems and supporting evidence controls related to the preparation of the Statement in accordance with the requirements of Article 71 of the Companies Regulation. It was discussed with the Company's management about the process of conducting business and concluding contracts with any of the Board members.
Obtained the attached statement, which includes lists of all transactions and agreements entered into by any member of the company's management, whether directly or indirectly, with the company during the year ended December 31, 2022. Tested the consistency of the included transactions and agreements in the Statement with disclosures in note 29 to the audited financial statements. Our procedures relating to systems and controls relating to the preparation of a statement in accordance with the requirements of Article 71 of the Companies Ordinance are subject to inherent limitations, so errors or irregularities may occur that cannot be detected.
Based on our work described in this report, we have not observed anything that would lead us to believe that the company did not comply in all material respects with the applicable requirements of Article 71 of the Rules for Commercial Companies in preparing the statement of transactions with related parties for the year then ended December 31, 2022. This report, including our conclusion, has been prepared solely at the request of the Company's management to assist the Company and its Chairman in meeting their reporting obligations. to the General Assembly in accordance with Article 71 of the Rules on Companies.
