قم بتنزيل أحدث إصدار من وحدة التحكم (4.5) معيار الصندوق والموقع الإلكتروني لمزود الخدمة (إن وجد). شرح مختصر عن مؤهلات أعضاء مجلس إدارة الصندوق والقنصلية الفردية نايف السيف: يشغل حاليا منصب رئيس دائرة الاستثمارات الرئيسية. أدوار ومسؤوليات مجلس إدارة الصندوق مسؤوليات أعضاء مجلس إدارة الصندوق هي:
Ensure that the fund manager carries out his obligations in the interests of the shareholders, in accordance with IFRS and the fund's terms and conditions. Recording of meeting minutes, which contain all discussions and facts about the meetings and the decisions made by the foundation's board. The fund performed 2252 bps.ﺱﺎﺃﺃ ﺔﻄﻘﻧ 2252 ﻕﺭﺎﻔY ﺆﻤﻟﺍ ﺀﺍﺩﺟ ﺀﺍﺩﺃ ﻕﻮﻔﺗ.
Any other information that would enable unitholders to make an informed judgment about the fund’s activities
Special commission received by the fund manager during the period
Participating in the IPO of Arabian Drilling Company, while SNB Capital Company is the joint financial advisor, bookrunner, underwriter and local coordinator. Participating in the initial public offering of Americana Restaurants International PLC's Company, while SNB Capital Company is the lead manager and one of the Bookrunners, Underwriters and Financial Advisors. Participating in the IPO of Saudi Aramco Base Oil Company – Luberef, while SNB Capital Company is lead manager and one of the Joint Financial Advisors, Bookrunners, Global Coordinators and Underwriters.
وقد تم الحصول على موافقة مجلس إدارة الصندوق. كانوا قناصل مظلومين ومظلومين، كل هؤلاء فقدتهم.
Period for the management of the person registered as fund manager
A disclosure of the expense ratio of each underlying fund at end of year and the weighted average expense ratio of
In relation to investment funds, the fund manager is responsible for the operation of the investment fund. The fund manager must keep books and records related to the operation of the fund he manages. The fund manager is responsible for the process of distributing dividends (if available) to unit holders.
The fund manager must process subscription or redemption requests in accordance with the fund's Terms and Conditions. The fund manager is responsible for calculating the price of the units and valuing the assets of the fund. In doing so, the fund manager will carry out a full and fair valuation in accordance with the fund's General Terms and Conditions.
ﺲﻠﺠﻣ 8 ﻢﻌﻧ
ﻡﺎﻋ 9 ﺕﻼﻣﺎﻌﺘﻟﺍ ﻩﺬﻫ ﻥﺄY 82021
ﻡﺎﻋ 8
ﻡﺎﻋ 9 ﺕﻼﻣﺎﻌﺘﻟﺍ ﻩﺬﻫ ﻥﺄY 8 Q ﺎﻤﻠﻋ
صندوق SNB Capital للأسهم السعودية الصغيرة والمتوسطة Årsrapport 2022 dalla saljam ووضع nawth wh (qalaa k radia saljam 8.
ﻡﺎﻋ 9 ﺕﻼﻣﺎﻌﺘﻟﺍ ﻩﺬﻫ ﻥﺄY 8 Q
ﻩﺬﻫ 8
ﺎﻘﻓﻭ 8 »ﻴﻌﺘﻟﺍ
SNB كابيتال صندوق الرسملة الصغيرة والمتوسطة السعودي التقرير السنوي 2022 دلة سلجم رقات +/سطالة.
ﻕﺎWﺳ 8
هو ممتلئ، يومئ، هو في حالة ضيق، هو ضعيف، فمه فارغ تماما. عن العالم، 2021.
ﺎﻘﻓﻭ 8 »ﻴﻌﺘﻟﺍ ﺍﺬﻫ Èﺄ+ﻭ ،ﻡ ±
ﺔﺋﺎﻤﻧﺎﻤﺛﻭ 8 »ﻳﻼﻣ ﺔﺛﻼﺛ (
معادلة جيل ثلاثة ثلثي الجيل الثامن للأسرة هي المعادلة الصحيحة فلة عجرملا 2022 م 2023 م.
9 كان لهذه العائلة ذرية ومنهم ذرية اجمار+كوت آث+/فتح 8 م بخصوص 31. 9 تطور نسب أهل العالم كله تطور نسب أهل آث+/ زلة. 31 صندوق البنك الوطني السعودي كابيتال السعودي الصغير والمتوسط التقرير السنوي 2022م. صوت الشعب 8 » حشرمالا 8 » بنما كولا يا سهلة عجارم 8 » يعتات +/سالتلا نغل ثالاتالو اثلال.
ﺎﻘﻓﻭ 8 »ﻤﻫﺎﺴﻤﻠﻟ ﺔWﻧﺎﺠﻣ-
ﻡﻮﻳ 8 Èﺎﺛ ﺔﺎﻬﻧ 8
ﻢﻬﺳﻷﺍ 8
صندوق البنك الوطني السعودي للأسهم الصغيرة والمتوسطة الحجم التقرير السنوي 2022م إذا تعرض الرجل للضرب أو الضرب، فسوف يتعرض للضرب. ÎWÐ لقد حملوا äY وسحقوا äY وطرحوا ووضعوا لجاماً و ข ข ข ข ข ข فكم à BM8. وايدي دومهام ميس ö Hadesla, Radla, Slegm Sx Erl àl àt. المال الذي نقتله يعني ä دعاس دمه ö لذلك يرفع عجلاته ä دعاس دمه ö ثم طلبوا من بعضهم البعض أن يكملوا عملهم ويصنعوا مجموعة كاملة من الأفكار راس وهيف ايهام غهالازم Î وسالا جارفيلا لا ṭلاو تعلماتالا و قطانا تاناو بالا خضرÔغيرمو نش.
» AWWSL JAR ALLAH WORT » THA Taslao Awsla Jar Allah ( 8 »StWintla. « لا تادمەڵا بیلتنامی ئەک لە د+وزت نیا براج جەو عەفیف F1a M Lushhal.
ﻕﻮﺴﻟﺍ 8
SNB Capital Saudi Small and Mid-Cap Equity Fund ڕاپۆرتی ساڵانەی 2022G مم ö سوپاس بڵاوکردنەوە siljm ul اک نم) AWسلا جرللا خوای گەورە وتی ö الحمدللە ( 8 »Stwntla.
ﻡﺎﻈﻨﻟﺍ 8
ﺔﺤﻠﺼﻣ 8
ز) دوجنيلوك نارات + راه ناتانوسوف أوثيتزلا 8 “يعتبر فرادالا سالجم رق 8. صندوق إس إن بي كابيتال للأسهم السعودية الصغيرة والمتوسطة التقرير السنوي 2022م.
BASIS OF ACCOUNTING
These financial statements of the Fund have been prepared in accordance with IFRS as adopted in the Kingdom of Saudi Arabia and other standards and pronouncements issued by the Saudi Organization for Chartered and Professional Accountants (“SOCPA”) and in accordance with applicable provisions of the Investment Funds Regulations issued by the CMA and the terms and conditions of the Fund.
BASIS OF MEASUREMENT
FUNCTIONAL AND PRESENTATION CURRENCY
CHANGES IN FUND’S TERMS AND CONDITIONS
CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS
- Cash and cash equivalents
- Financial assets and liabilities
The principal accounting policies used in the preparation of these financial statements are set out below. Cash and cash equivalents include cash at bank and short-term, highly liquid investments that can be readily converted into known amounts of cash and are subject to an insignificant risk of change in value. On initial recognition, a financial asset is measured at fair value and classified as amortized cost, fair value through profit or loss (“FVTPL”) or fair value through other comprehensive income (“FVOCI”).
A financial asset is measured at FVOCI only if it meets both of the following conditions and is not defined as measured at FVTPL. All financial assets not classified as measured at amortized cost or FVOCI are measured at FVTPL.
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2 Financial assets and liabilities (continued)
- Provisions
- Net Assets Value per unit
Financial assets and financial liabilities measured at amortized cost are subsequently measured at amortized cost using the effective interest/commission method and are recognized in the statement of profit and loss and other comprehensive income. Any gain or loss on derecognition is also recognized in the statement of profit and loss and other comprehensive income. The 'amortization value' of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured on initial recognition, less principal repayments, plus or minus a cumulative fee using the effective interest/fee method of any difference between the initial amount and the maturity amount and, for financial assets, adjusted for any impairment loss.
A fund derecognizes a financial asset when the contractual rights to cash flows from the asset expire or when it transfers the rights to receive contractual cash flows in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. or in which the fund neither transfers nor retains substantially all the risks and rewards of ownership and control of the financial asset. Upon derecognition of a financial asset, the difference between the asset's book value (or the book value allocated to the part of the asset for which recognition was derecognised) and the compensation received (including any newly acquired asset, reduced by the newly assumed obligation) is recognized. in the statement of profit and loss and other comprehensive income. Any commission in such transferred financial assets generated or retained by the Fund shall be recognized as a separate asset or liability.
The Fund enters into transactions in which it transfers assets included in its statement of financial position but retains all or substantially all of the risks and rewards of the transferred assets or a portion thereof. If all or substantially all risks and rewards are retained, the transferred assets are not derecognised. The Fund derecognises a financial liability when its contractual obligations are fulfilled, canceled or expire.
Financial assets and financial liabilities are offset and the net amount is presented in the statement of financial position when and only when the fund has a legally enforceable right to set off the amounts and intends to settle them on a net basis or liquidate the asset. and at the same time settle their obligation. Income and expenses are shown according to the net amount of gains and losses from financial instruments allocated at fair value and gains and losses from exchange differences. A provision is recognized when the fund has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources involving economic benefits will be required to settle the obligation, and the amount can be reliably estimated.
The unit price is calculated by dividing the net assets attributable to the Unitholders and included in the balance sheet by the number of units outstanding at the end of the year.
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 5 Units in issue
- Taxation / Zakat
- Dividend income
- Management fees expense
SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 9 Accrued expenses and other payables
- New IFRS standards, IFRIC interpretations and amendments thereof, adopted by the Fund Below amendments to accounting standards and interpretations became applicable for annual reporting
- Standards issued but not yet effective
UNITS TRANSACTIONS
RELATED PARTY TRANSACTIONS AND BALANCES
RELATED PARTY TRANSACTIONS AND BALANCES (CONTINUED) Transactions with related parties
FINANCIAL RISK MANAGEMENT 1 Financial risk factors
- Market risk
FINANCIAL RISK MANAGEMENT (CONTINUED) 1 Financial risk factors (continued)
- Market risk (continued) b) Commission rate risk
- Liquidity risk
- Operational risk
Liquidity risk is the risk that the Fund may not be able to generate sufficient cash to meet its obligations in full as they fall due, or may only be able to do so on terms that are materially unfavorable. The fund's terms and conditions allow for the subscription and redemption of units on every Saudi Arabian banking day, and it is therefore exposed to the liquidity risk of not being able to meet unitholders' requirements. The fund manager monitors liquidity requirements by ensuring that sufficient funds are available to meet any liabilities as they arise, either through new subscriptions, liquidation of the investment portfolio.
The Fund manages its liquidity risk by investing primarily in securities that it expects to be able to liquidate within a short period of time. Operational risk is the risk of direct or indirect losses arising from a variety of causes related to the processes, technology and infrastructure that support the Fund's activities either internally or externally at the Fund's service provider and from external factors other than credit, liquidity , currency and market risks such as those arising from the legal and regulatory requirements. The Fund's objective is to manage operational risk to balance the limitation of financial losses and damage to its reputation with the achievement of its investment objective of maximizing returns to the Unitholders.
The primary responsibility for the development and implementation of operational risk management lies with the Risk Management Team.
EVENTS AFTER THE END OF THE REPORTING PERIOD
APPROVAL OF THE FINANCIAL STATEMENTS
