Section 4 — Goods and services (suppliers)

Scope and exclusions#

Section 4 captures all third-party expenses for goods and services consumed in the entity's KSA operations during the period. Exclude capex, depreciation, zakat/income tax/other taxes, customs (if separately captured), government fees, provisions, FX losses, and items already booked in §3 / §5 / §6.

Required coverage thresholds#

• List suppliers in descending order of spend.
• Listed suppliers must cover ≥ 70% of goods & services or the top 40 suppliers — whichever comes first.
• If the residual exceeds 500 M SAR, extend the list up to 80 suppliers or until the residual drops below 500 M SAR.