22Different Activities

Practical Examples Balance Sheet (Statement of Financial Position) as of 31/12/2019 Assets SAR SAR Assets Current Assets Cash in hand and at banks Inventory Trade receivables Derivative financial instruments Short-term Murabaha Financial assets Prepayments Total current assets Non-current assets Property and equipment Goodwill and intangible assets Contract costs Trade receivables - non-current portion Financial assets (Shares in local companies subject to Zakat) Investment properties Acquisition fees and licenses Production of audiovisual materials Total non-current assets Total assets Liabilities and Shareholders’ Equity SAR SAR Liabilities Current liabilities Long-term loans - current portion Advances from customers Unrealized revenue Trade and other payables Short-term loans Deferred revenue Other financial obligations Other current liabilities Total current liabilities Non-current assets Long-term loans - Non-current portion Provision for end-of-service benefits Notes payable Accelerated revenues Deferred government grant revenue Deferred revenues Contract obligations Other financial obligations Other non-current liabilities Total non-current liabilities Total liabilities Shareholders’ equity Capital Statutory reserve Hedge reserve Foreign currency translation reserve Retained earnings Total shareholders’ equity Total liabilities and shareholders’ equity Income Statement for the Period from 1/1/2019 to 31/12/2019 Item SAR Revenue from service fees Cost of revenues Gross profit General and administrative expenses Income from operations Financing charges Profit before Zakat and income tax Zakat Profit for the year Description Opening Balance Provided During the Year Utilized During the Year Closing Balance SAR SAR SAR SAR Provision for end-of- service benefits Total Movement of Provisions Zakat Calculation Additions to the Base Shareholders’ equity SAR Capital Statutory reserve Hedge reserve Foreign currency translation reserve Retained earnings Dividend distribution during the year Total Provision for end-of-service benefits - opening balance minus the amount utilized during the year Item Amount Adjustment to activity result SAR Net profit before Zakat and income tax Add: Provision for end-of-service provided during the year Total adjustment to activity result Liabilities on the Zakat payer Long-term loans Payment notes Accelerated revenues Deferred government grant revenue Deferred revenues Contract obligations Other financial obligations Other non-current liabilities Total external sources of funds subject to Zakat Total additions to the base Deduction from Zakat Base SAR Property and equipment Goodwill and intangible assets Investment properties Acquisition fees and licenses Production of audiovisual materials Total deductible assets Zakat base without adjusted year profit Zakat at 2,578%of the zakat base without adjusted profit Adjusted profit Zakat at 2,5% of the adjusted profit Total Zakat 16. Human Health and Social Work Sector