Companies Law
Art. 167Status unknownSaudi ArabiaRegulation
Issued by Ministry of Investment (misa.gov.sa)
Financial Statements and Report on Company Activities
1. The company’s manager shall, for each fiscal year, prepare the company’s
financial statements, a report on its activities and financial position for the
ending fiscal year, and a proposal for the distribution of dividends, if any. The
manager shall make such documents available to the auditor, if any, at least
45 days prior to the date set for the annual general assembly meeting.
2. The company’s manager shall provide the partners with the company’s
financial statements and the report on its activities, as well as the auditor’s
report, if any, whether by means of technology or by any other means
provided for in the company’s articles of incorporation, at least 21 days prior
to the date set for the annual general assembly meeting. He shall also
deposit such documents in accordance with the Regulations.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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