Part Two: The Silence
Chapter 8 What the Standard Revealed
10 sources cited in this chapter. Every link below goes to the document itself.
Financial statements (UCA) 6
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[FS-2022-FY] Annual financial statements, FY 2022 (audit report dated March 30, 2023).
Cited in Chapters 2 , 3 , 4 , 7 , 9 , 11 , 13 , 15 , 16
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[FS-2023-Q1] Interim financial statements, Q1 2023.
Cited in Chapters 5 , 7 , 16
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[FS-2023-FY] Annual financial statements, FY 2023.
Cited in Chapters 4 , 7 , 10 , 11 , 12 , 15 , 16
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[FS-2024-FY] Annual financial statements, FY 2024.
Cited in Chapters 4 , 7 , 9 , 11 , 12 , 13 , 15 , 16
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[FS-2025-FY] Annual financial statements, FY 2025 (audit report dated May 3, 2026).
Cited in Chapters 4 , 7 , 10 , 12 , 13 , 14 , 16
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[FS-2026-Q1] Interim financial statements, Q1 2026.
Cited in Chapters 4 , 7 , 12 , 13 , 14 , 15 , 16
Laws, regulations and standards 4
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[R-IFRS17] IFRS 17 Insurance Contracts.
Cited in Chapters 4 , 11 , 13
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[R-IFRS4] IFRS 4 Insurance Contracts.
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[R-IFRS9] IFRS 9 Financial Instruments.
Cited in Chapters 5 , 16
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[R-IR] Implementing Regulations of the Cooperative Insurance Companies Control Law (SAMA) — Articles 58, 70(2)(g), 73(2).
Cited in Chapters 5 , 7 , 9 , 10 , 12 , 14 , 15 , 16