Section 1 — General procedures

1.1 Reporting unit#

Confirm that all amounts in the model are reported in Saudi Riyals (SAR). Inquire with the appropriate person to corroborate.

1.2 Reporting period#

• Match the entity's fiscal year on the model with the audited financial statements.
• If the period is not 12 months, confirm it sits between 6 and 18 months — outside that range, an LCGPA approval is required.

1.3 Reporting level#

• (a) Check whether the auditor's opinion on the FS is qualified, and assess any impact on the model.
• (b) For special-purpose financial statements, ensure the SP opinion matches the primary FS.
• (c) For consolidated reporting, exclude foreign subsidiaries and intra-group transactions.
• (d) When management accounts are used, obtain LCGPA approval and reconcile to audited FS.
• (e) Identify any branches or foreign establishments and exclude their costs and revenue.

1.4 Disclosure method#

• (a) Confirm cells are password-protected and formulas are intact.
• (b) Confirm the model is prepared per the Provisions and document any deviation.
• (c-h) Verify portal data, segment classification, and that no amount is double-counted across sections 3–7.