Investment Dar Bank: Consolidated Financial Statements - 31 December 2017

Transcription

1. ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ اﻟﻤﻮﺣﺪة‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫اﻟﺪﺧﻞ‬ ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻮﺣﺪة ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫‬‫‪٤٠١,٨٤١‬‬ ‫ﻣﺠﻤﻮع اﻟﺪﺧﻞ‬ ‫ﻣﺼﺮوﻓﺎت‬ ‫ﻗﺎﺋﻤﺔ اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ اﻟﻤﻮﺣﺪة‬ ‫ﻛﻤﺎ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫اﻟﻤﻮﺟﻮدات‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫دوﻻر اﻣﺮﻳﻜﻲ‬ ‫اﻟﻨﻘﺪﻳﺔ و ﻣﺎ ﻓﻲ ﺣﻜﻤﻬﺎ‬ ‫ﻣﺒﺎﻟﻎ ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣ وﻣﻮﺟﻮدات أﺧﺮى‬ ‫اﺳﺘﺜﻤﺎرات ﻓﻲ أوراق ﻣﺎﻟﻴﺔ‬ ‫اﺳﺘﺜﻤﺎرات وﻛﺎﻟﺔ و ﻣﺮاﺑﺤﺔ‬ ‫اﺳﺘﺜﻤﺎر ﻓﻲ ﻋﻘﺎرات ﻣﺤﺘﻔﻆ ﺑﻬﺎ ﻣﻦ أﺟﻞ اﻻﺳﺘﺨﺪام‬ ‫ﻣﻤﺘﻠﻜﺎت و ﻣﻌﺪات‬ ‫‪١٠,٢١٧,٢٧٤‬‬ ‫‪٨٤,١٤٧‬‬ ‫‪١٢,٩٢٩,٤٩١‬‬ ‫‪٥,٠٠٠,٠٠٠‬‬ ‫‪٤٦,٦٥٤,١٢٣‬‬ ‫‪١٧,٢٣٥,٤٩١‬‬ ‫إﺳﺘﺤﻘﺎﻗﺎت وﻣﻄﻠﻮﺑﺎت أﺧﺮى‬ ‫‪٣,٠٠١,٢٥٣‬‬ ‫‪٢,٦٠٧,١٥٤‬‬ ‫‪٢,٦٠٧,١٥٤‬‬ ‫رأس اﻟﻤﺎل‬ ‫إﺣﺘﻴﺎﻃﻲ ﻗﺎﻧﻮﻧﻲ‬ ‫إﺣﺘﻴﺎﻃﻲ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ ﻟ ﺳﺘﺜﻤﺎر ﻓﻲ ﻋﻘﺎرات ﻣﺤﺘﻔﻆ‬ ‫ﺑﻬﺎ ﻣﻦ أﺟﻞ ا ﺳﺘﺨﺪام‬ ‫إﺣﺘﻴﺎﻃﻲ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ ﻟ ﺳﺘﺜﻤﺎرات‬ ‫إﺣﺘﻴﺎﻃﻲ ﺗﺤﻮﻳﻞ اﻟﻌﻤﻼت ا ﺟﻨﺒﻴﺔ‬ ‫ﺧﺴﺎﺋﺮ ﻣﺘﺮاﻛﻤﺔ‬ ‫‪٢٠٠,٠٠٠,٠٠٠‬‬ ‫‪١,٦٨٦,٦٢٦‬‬ ‫‪٢٠٠,٠٠٠,٠٠٠‬‬ ‫‪١,٦٨٦,٦٢٦‬‬ ‫‪١,٤٨٧,٦٩٩‬‬ ‫‪٨٢٤,٤٤٢‬‬ ‫)‪(٣٦١,٨١٨‬‬ ‫)‪(١١٧,٠١٣,٨٢٤‬‬ ‫‪١,٢٢٥,١٦٤‬‬ ‫‪٤٣١,٢٦٥‬‬ ‫)‪(٣٧٦,٦٨٨‬‬ ‫)‪(١١٤,٤٦٥,٠٩٠‬‬ ‫‪٨٨,٥٠١,٢٧٧‬‬ ‫‪٢,٤٩٦,١٤٨‬‬ ‫‪٩٠,٩٩٧,٤٢٥‬‬ ‫‪٩٣,٦٠٤,٥٧٩‬‬ ‫‪٤٨١,١٠٢,٦٧٥‬‬ ‫‪٤٨١,١٠٢,٦٧٥‬‬ ‫‪-‬‬ ‫ﻣﺠﻤﻮع اﻟﻤﻮﺟﻮدات‬ ‫اﻟﻤﻄﻠﻮﺑﺎت و ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ ‫اﻟﻤﻄﻠﻮﺑﺎت‬ ‫ﻣﺠﻤﻮع اﻟﻤﻄﻠﻮﺑﺎت‬ ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ ‫ﺣﻘﻮق ﻏﻴﺮ ﻣﺴﻴﻄﺮة‬ ‫ﻣﺠﻤﻮع اﻟﻤﻄﻠﻮﺑﺎت و ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ ‫ﺑﻨﻮد ﻏﻴﺮ ﻣﺪرﺟﺔ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ‬ ‫ﺣﺴﺎﺑﺎت ا ﺳﺘﺜﻤﺎر اﻟﻤﻘﻴﺪة‬ ‫أﺧـﺮى‬ ‫ﻣﺆﺳﺴﺎت ﻣﺎﻟﻴﺔ‬ ‫‪٩٢,١٢٠,٥٢٦‬‬ ‫‪٣,٠٠١,٢٥٣‬‬ ‫‪٨٦,٦٢٣,١٢٥‬‬ ‫‪٢,٤٩٦,١٤٨‬‬ ‫‪٨٩,١١٩,٢٧٣‬‬ ‫‪٩٢,١٢٠,٥٢٦‬‬ ‫‪-‬‬ ‫ﻗﺎﺋﻤﺔ اﻟﺘﻐﻴﺮات ﻓﻲ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ اﻟﻤﻮﺣﺪة‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫)‪(٢,٩٥٠,٥٧٥‬‬ ‫)‪(٢,٥٤٨,٧٣٤‬‬ ‫)‪(١,٣١١,١٦٥‬‬ ‫)‪(٧٦٩,٩١٢‬‬ ‫)‪(٢,٠٨١,٠٧٧‬‬ ‫‪٨,٣٤٨,٨٩٢‬‬ ‫)‪(١٫٢٧‬‬ ‫‪٤٫١٧‬‬ ‫)‪(١,٥١١,٥٧٣‬‬ ‫)‪(١,٤٣٩,٠٠٢‬‬ ‫ﻣﺠﻤﻮع اﻟﻤﺼﺮوﻓﺎت‬ ‫ﺻﺎﻓﻲ )اﻟﺨﺴﺎرة(‪/‬اﻟﺮﺑﺢ ﻟﻠﺴﻨﺔ‬ ‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﺴﻬﻢ ) ﺑﺎﻟﺴﻨﺖ اﻻﻣﺮﻳﻜﻲ(‬ ‫‪٧,٣٨٣,٥٤٨‬‬ ‫‪١٠,٠٥٠,٥٩٨‬‬ ‫‪١٢,٥٢١,٤٤٤‬‬ ‫‬‫‪٤٦,٣٩١,٥٨٨‬‬ ‫‪١٧,٢٥٧,٤٠١‬‬ ‫‪٩٣,٦٠٤,٥٧٩‬‬ ‫)ﺧﺴﺎرة(‪ /‬رﺑﺢ اﻟﺴﻬﻢ ا ﺳﺎﺳﻲ واﻟﻤﺨﻔﻒ‬ ‫ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﻤﻮﺣﺪة‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٦‬‬ ‫ا ﻧﺸﻄﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬ ‫دوﻻر أﻣﺮﻳﻜﻲ‬ ‫دوﻻر أﻣﺮﻳﻜﻲ‬ ‫ﺻﺎﻓﻲ )اﻟﺨﺴﺎرة(‪/‬رﺑﺢ ﻟﻠﺴﻨﺔ‬ ‫اﻟﺘﺴﻮﻳﺎت‪:‬‬ ‫اﻻﺳﺘﻬﻼك‬ ‫‪٢٣,٠٨٥‬‬ ‫ﻣﻜﺎﺳﺐ ﻧﺎﺗﺠﺔ ﻋﻦ ﺑﻴﻊ اﺳﺘﺜﻤﺎرات وﻛﺎﻟﺔ اﺿﻤﺤﻠﺖ ﻗﻴﻤﺘﻬﺎ ﻣﺴﺒﻘ‬ ‫‬‫ﻣﻜﺎﺳﺐ ﻧﺎﺗﺠﺔ ﻋﻦ ﺑﻴﻊ ﻣﻤﺘﻠﻜﺎت وﻣﻌﺪات‬ ‫‬‫اﻟﺘﻐﻴﺮات ﻓﻲ اﻟﻤﻮﺟﻮدات واﻟﻤﻄﻠﻮﺑﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ ‪ :‬ﻣﺒﺎﻟﻎ ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣ وﻣﻮﺟﻮدات أﺧﺮى ‪٩,٩٦٦,٤٥٢‬‬ ‫اﻟﺘﻐﻴﺮات ﻓﻲ اﻟﻤﻮﺟﻮدات واﻟﻤﻄﻠﻮﺑﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ ‪ :‬إﺳﺘﺤﻘﺎﻗﺎت وﻣﻄﻠﻮﺑﺎت أﺧﺮى‬ ‫‪٣٩٤,٠٩٩‬‬ ‫)‪(٢,٥٤٨,٧٣٤‬‬ ‫ﺻﺎﻓﻲ اﻟﻨﻘﺪ اﻟﻨﺎﺗﺞ ﻣﻦ‪)/‬اﻟﻤﺴﺘﺨﺪم ﻓﻲ( ا ﻧﺸﻄﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬ ‫ا ﻧﺸﻄﺔ ا ﺳﺘﺜﻤﺎرﻳﺔ‬ ‫اﻟﻤﺤﺼﻞ ﻣﻦ ﺑﻴﻊ اﺳﺘﺜﻤﺎرات وﻛﺎﻟﺔ اﺿﻤﺤﻠﺖ ﻗﻴﻤﺘﻬﺎ ﻣﺴﺒﻘ‬ ‫اﻟﻤﺤﺼﻞ ﻣﻦ ﺑﻴﻊ ﻣﻤﺘﻠﻜﺎت وﻣﻌﺪات‬ ‫ﺷﺮاء ودﻳﻌﺔ ﻣﺮاﺑﺤﺔ‬ ‫ﺷﺮاء ﻣﻤﺘﻠﻜﺎت وﻣﻌﺪات‬ ‫ﺻﺎﻓﻲ اﻟﻨﻘﺪ )اﻟﻤﺴﺘﺨﺪم ﻓﻲ(‪/‬اﻟﻨﺎﺗﺞ ﻣﻦ ا ﻧﺸﻄﺔ ا ﺳﺘﺜﻤﺎرﻳﺔ‬ ‫ﺻﺎﻓﻲ اﻟﺰﻳﺎدة‪)/‬اﻟﻨﻘﺺ( ﻓﻲ اﻟﻨﻘﺪﻳﺔ و ﻣﺎ ﻓﻲ ﺣﻜﻤﻬﺎ‬ ‫)‪(٥,٠٠١,١٧٥‬‬ ‫‪٢,٨٣٣,٧٢٧‬‬ ‫اﻟﻨﻘﺪﻳﺔ و ﻣﺎ ﻓﻲ ﺣﻜﻤﻬﺎ ﻓﻲ ﺑﺪاﻳﺔ اﻟﺴﻨﺔ‬ ‫اﻟﻤﺠﻤﻮع‬ ‫اﻟﺮﺻﻴﺪ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٥‬‬ ‫ﺻﺎﻓﻲ اﻟﺮﺑﺢ ﻟﻠﺴﻨﺔ‬ ‫اﻟﻤﺤﻮل إﻟﻰ اﻻﺣﺘﻴﺎﻃﻲ اﻟﻘﺎﻧﻮﻧﻲ‬ ‫ﺧﺴﺎﺋﺮ ﻏﻴﺮ ﻣﺤﻘﻘﺔ ﻧﺎﺗﺠﺔ ﻋﻦ اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ ﻟﻼﺳﺘﺜﻤﺎرات ﻓﻲ ا وراق اﻟﻤﺎﻟﻴﺔ‬ ‫ﺧﺴﺎرة ﻧﺎﺗﺠﺔ ﻣﻦ ﺗﺤﻮﻳﻞ اﻟﻌﻤﻼت ا ﺟﻨﺒﻴﺔ ﻣﻦ اﻻﺳﺘﺜﻤﺎر ﻓﻲ اوراق ﻣﺎﻟﻴﺔ‬ ‫‪٢٠٠,٠٠٠,٠٠٠‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪٨٥١,٧٣٧‬‬ ‫‬‫‪٨٣٤,٨٨٩‬‬ ‫‬‫‪-‬‬ ‫‪١,٢٢٥,١٦٤‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪١,٠٦٩,٦٤٧‬‬ ‫‬‫‬‫)‪(٦٣٨,٣٨٢‬‬ ‫‪-‬‬ ‫)‪(٣٤٦,٨٢٥‬‬ ‫‬‫‬‫‬‫)‪(٢٩,٨٦٣‬‬ ‫)‪٨٠,٨٢٠,٦٣٠ (١٢١,٩٧٩,٠٩٣‬‬ ‫‪٨,٣٤٨,٨٩٢‬‬ ‫‪٨,٣٤٨,٨٩٢‬‬ ‫‬‫)‪(٨٣٤,٨٨٩‬‬ ‫)‪(٦٣٨,٣٨٢‬‬ ‫‬‫)‪(٢٩,٨٦٣‬‬ ‫‪-‬‬ ‫اﻟﺮﺻﻴﺪ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ‪٢٠١٦‬‬ ‫ﺻﺎﻓﻲ اﻟﺨﺴﺎرة ﻟﻠﺴﻨﺔ‬ ‫ﻣﻜﺎﺳﺐ ﻏﻴﺮ ﻣﺤﻘﻘﺔ ﻓﻲ اﺳﺘﺜﻤﺎر ﻓﻲ ﻋﻘﺎرات ﻣﺤﺘﻔﻆ ﺑﻬﺎ ﻣﻦ أﺟﻞ اﻻﺳﺘﺨﺪام‬ ‫ﻣﻜﺎﺳﺐ ﻏﻴﺮ ﻣﺤﻘﻘﺔ ﻧﺎﺗﺠﺔ ﻋﻦ اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ ﻟﻼﺳﺘﺜﻤﺎرات ﻓﻲ ا وراق اﻟﻤﺎﻟﻴﺔ‬ ‫ﻣﻜﺎﺳﺐ ﻧﺎﺗﺠﺔ ﻣﻦ ﺗﺤﻮﻳﻞ اﻟﻌﻤﻼت ا ﺟﻨﺒﻴﺔ ﻣﻦ اﻻﺳﺘﺜﻤﺎر ﻓﻲ اوراق ﻣﺎﻟﻴﺔ‬ ‫‪٢٠٠,٠٠٠,٠٠٠‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪١,٦٨٦,٦٢٦‬‬ ‫‪١,٢٢٥,١٦٤‬‬ ‫‬‫‪٢٦٢,٥٣٥‬‬ ‫‬‫‪-‬‬ ‫‪٤٣١,٢٦٥‬‬ ‫‬‫‬‫‪٣٩٣,١٧٧‬‬ ‫‪-‬‬ ‫)‪(٣٧٦,٦٨٨‬‬ ‫‬‫‬‫‬‫‪١٤,٨٧٠‬‬ ‫)‪(١١٤,٤٦٥,٠٩٠‬‬ ‫‪٨٨,٥٠١,٢٧٧‬‬ ‫اﻟﺮﺻﻴﺪ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٧‬‬ ‫‪٢٠٠,٠٠٠,٠٠٠‬‬ ‫‪١,٦٨٦,٦٢٦‬‬ ‫‪١,٤٨٧,٦٩٩‬‬ ‫‪٨٢٤,٤٤٢‬‬ ‫)‪(٣٦١,٨١٨‬‬ ‫)‪(١١٧,٠١٣,٨٢٤‬‬ ‫)‪(٢,٥٤٨,٧٣٤‬‬ ‫‬‫‬‫‪-‬‬ ‫)‪(٢,٥٤٨,٧٣٤‬‬ ‫‪٢٦٢,٥٣٥‬‬ ‫‪٣٩٣,١٧٧‬‬ ‫‪١٤,٨٧٠‬‬ ‫‪٢,٤٩٦,١٤٨‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪٩٠,٩٩٧,٤٢٥‬‬ ‫‪٨٦,٦٢٣,١٢٥‬‬ ‫‪٢,٤٩٦,١٤٨‬‬ ‫‪٨٩,١١٩,٢٧٣‬‬ ‫ﺗﻢ إﻋﺘﻤﺎد إﺻﺪار اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻮﺣﺪة ﻣﻦ ﻗﺒﻞ ﻣﺠﻠﺲ ا دارة واﻟﺘﻮﻗﻴﻊ ﺑﺎﻟﻨﻴﺎﺑﺔ ﻋﻨﻬﻢ ﻓﻲ ‪ ٢٦‬ﻓﺒﺮاﻳﺮ ‪ , ٢٠١٨‬ﻣﻦ ﻗﺒﻞ‪:‬‬ ‫ﻣﺒﺎرك ﻋﺒﺪ اﻟﺮﺣﻤﻦ اﻟﻘﻌﻮد‬ ‫رﺋﻴﺲ ﻣﺠﻠﺲ ا دارة‬ ‫ﻋﺒﺪا‬ ‫اﻟﻤﺠﻤﻮع‬ ‫‪٢,٤٩٦,١٤٨‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪www.inv-darbank.com‬‬ ‫ﻣﺤﻤﺪ ﻋﺒﺪاﻟﺮﺣﻤﻦ اﻟﻤﻄﺎوﻋﺔ‬ ‫ﺣﻘﻮق‬ ‫ﻏﻴﺮ ﻣﺴﻴﻄﺮة‬ ‫دوﻻر أﻣﺮﻳﻜﻲ‬ ‫‪٨٣,٣١٦,٧٧٨‬‬ ‫‪٨,٣٤٨,٨٩٢‬‬ ‫‬‫)‪(٦٣٨,٣٨٢‬‬ ‫)‪(٢٩,٨٦٣‬‬ ‫@ إن اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ اﻟﻤﻮﺣﺪ و اﻟﻨﺘﺎﺋﺞ اﻟﻤﺒﻴﻨﺔ أﻋﻼه اﺳﺘﺨﻠﺼﺖ ﻣﻦ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻮﺣﺪة ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ ٣١‬دﻳﺴﻤﺒﺮ ‪ ,٢٠١٧‬و اﻟﺘﻲ ﺗﻢ ﺗﺪﻗﻴﻘﻬﺎ و إﺻﺪار رأي ﻏﻴﺮ ﻣﺘﺤﻔﻆ ﺑﻬﺎ ﻣﻦ ﻗﺒﻞ ‪BDO‬‬ ‫ﻣﺸﺎري اﻟﺤﻤﻴﻀﻲ‬ ‫‪٩,٩٦٣,٠٣٢‬‬ ‫‪٢٣,٨٧٤‬‬ ‫‬‫)‪(١٠٥,٣٩٨‬‬ ‫‪٩,٨٨١,٥٠٨‬‬ ‫)‪(١,٦١٧,٩١٤‬‬ ‫‪٩,٠٠١,٤٦٢‬‬ ‫‪٧,٣٨٣,٥٤٨‬‬ ‫‪١٠,٢١٧,٢٧٥‬‬ ‫اﺣﺘﻴﺎﻃﻲ‬ ‫إﺣﺘﻴﺎﻃﻲ إﺣﺘﻴﺎﻃﻲ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ‬ ‫إﺣﺘﻴﺎﻃﻲ ﺗﺤﻮﻳﻞ‬ ‫ﻟ ﺳﺘﺜﻤﺎر ﻓﻲ ﻋﻘﺎرات ﻣﺤﺘﻔﻆ اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ‬ ‫اﻟﻌﻤﻼت ا ﺟﻨﺒﻴﺔ ﺧﺴﺎﺋﺮ ﻣﺘﺮاﻛﻤﺔ‬ ‫ﻗﺎﻧﻮﻧﻲ‬ ‫ﻟ ﺳﺘﺜﻤﺎرات‬ ‫ﺑﻬﺎ ﻣﻦ أﺟﻞ اﻻﺳﺘﺨﺪام‬ ‫ﻧﺎﺋﺐ رﺋﻴﺲ ﻣﺠﻠﺲ ا دارة‬ ‫‪٥,١٦٥‬‬ ‫)‪(٩,٩٦٣,٠٣٢‬‬ ‫)‪(٢٣,٨٧٤‬‬ ‫)‪(٩,٩٥٦,٧٢٠‬‬ ‫‪٩٠,١٤٧‬‬ ‫)‪(١١,٤٩٩,٤٢٢‬‬ ‫‪٧,٣٨٣,٥٤٨‬‬ ‫اﻟﻨﻘﺪﻳﺔ و ﻣﺎ ﻓﻲ ﺣﻜﻤﻬﺎ ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﺴﻨﺔ‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‪٨,٣٤٨,٨٩٢‬‬ ‫‪٧,٨٣٤,٩٠٢‬‬ ‫‬‫‬‫)‪(٥,٠٠٠,٠٠٠‬‬ ‫)‪(١,١٧٥‬‬ ‫رأس اﻟﻤﺎل‬ ‫@ ﺑﻨﻚ دار ا ﺳﺘﺜﻤﺎر ﻣﺮﺧﺺ ﻛﺒﻨﻚ إﺳﻼﻣﻲ ‪ -‬ﻗﻄﺎع اﻟﺠﻤﻠﺔ ﻣﻦ ﻗﺒﻞ ﻣﺼﺮف اﻟﺒﺤﺮﻳﻦ اﻟﻤﺮﻛﺰي‪.‬‬ ‫‪٩,٩٦٣,٠٣٢‬‬ ‫‪٤٦٦,٩٣٧‬‬ ‫‪١٠,٤٢٩,٩٦٩‬‬ ‫‪٤٠١,٨٤١‬‬ ‫ﺗﻜﺎﻟﻴﻒ اﻟﻤﻮﻇﻔﻴﻦ‬ ‫ﻣﺼﺮوﻓﺎت ﺗﺸﻐﻴﻠﻴﺔ أﺧﺮى‬ ‫دوﻻر اﻣﺮﻳﻜﻲ‬ ‫دوﻻر أﻣﺮﻳﻜﻲ‬ ‫دوﻻر أﻣﺮﻳﻜﻲ‬ ‫ﻣﻜﺎﺳﺐ ﻧﺎﺗﺠﺔ ﻋﻦ ﺑﻴﻊ اﺳﺘﺜﻤﺎرات وﻛﺎﻟﺔ اﺿﻤﺤﻠﺖ ﻗﻴﻤﺘﻬﺎ ﻣﺴﺒﻘ‬ ‫إﻳﺮادات أﺧﺮى‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٦‬‬ ‫ﻟﻠﺴﻨﺔ اﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ‬ ‫‪ ٣١‬دﻳﺴﻤﺒﺮ ‪٢٠١٦‬‬ ‫اﻟﺮﺋﻴﺲ اﻟﺘﻨﻔﻴﺬي و ﻋﻀﻮ ﻣﺠﻠﺲ ا دارة‬ ‫)‪(٢,٥٤٨,٧٣٤‬‬ ‫‪٢٦٢,٥٣٥‬‬ ‫‪٣٩٣,١٧٧‬‬ ‫‪١٤,٨٧٠‬‬
2. CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at 31 December 2017 Assets Cash and cash equivalents Prepayments and other assets Investment Securities Wakala and Murabaha placements Investment in real estate held-for-use Property and equipment Total Assets 31-Dec-17 31-Dec-16 10 ,217,274 84,147 12,929,491 5,000,000 46,654,123 17,235,491 7,383,548 10,050,598 12,521,444 46,391,588 17,257,401 92,120,526 93,604,579 3,001,253 2,607,154 3,001,253 2,607,154 200,000,000 1,686,626 1,487,699 824,442 (361,818) (117,013,824) 86,623,125 2,496,148 89,119,273 92,120,526 200,000,000 1,686,626 1,225,164 431,265 (376,688) (114,465,090) 88,501,277 2,496,148 90,997,425 93,604,579 481,102,675 - 481,102,675 - Liabilities and Equity Liabilities Accruals and other payables Total Liabilities Equity Share capital Statutory reserve Property Fair value reserve Investment Fair value reserve Foreign currency translation reserve Accumulated losses Non-controlling interest Total Liabilities and Equity Off-statement of financial position items: Restricted investment accounts - Others - Financial institutions CONSOLIDATED STATEMENT OF CHANGES IN OWNERS' EQUITY for the Year ended 31 December 2017 At 31 December 2015 Net profit for the year Transfer to statutory reserve Unrealised fair value loss on investment securities Foreign currency translation loss on investment securities At 31 December 2016 Net loss for the year Unrealised fair value gain in real estate held-for-use Unrealised fair value gain on investment securities Foreign currency translation gain on investment securities At 31 December 2017 Year ended 31-Dec-17 CONSOLIDATED INCOME STATEMENT for the year ended 31 December 2017 Consolidated Financial Statements For The Year Ended 31 December 2017 Share capital INCOME Gain on sale of previously impaired Wakala settlement Other Income Total income EXPENSES Staff costs Other operating expenses Total expenses Net (loss)/profit for the year Earnings per share (US cents) Basic and diluted (losses)/earnings per share CONSOLIDATED STATEMENT OF CASH FLOWS for the Year ended 31 December 2017 OPERATING ACTIVITIES Net (loss)/profit for the Year Adjustments for: Depreciation Gain on sale of previously impaired Wakala settlement Gain on sale of property and equipment Changes in operating assets and liabilities: Prepayments and other assets Accruals and other liabilities Net cash provided by/(used in) operating activities INVESTING ACTIVITIES Proceeds on sale of previously impaired Wakala settlement Proceeds on sale of property and equipment Purchase of murabaha deposit Purchase of property and equipment Net cash (used in)/provided by investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the Year Cash and cash equivalents at the end of the Year Statutory reserve Property fair value reserve Investment fair value reserve Foreign currency translation reserve Accumulated losses Total Year ended 31-Dec-16 401,841 401,841 9,963,032 466,937 10,429,969 (1,511,573) (1,439,002) (1,311,165) (769,912) (2,950,575) (2,548,734) (2,081,077) 8,348,892 (1.27) 4.17 Year ended 31-Dec-17 Year ended 31-Dec-16 (2,548,734) 8,348,892 23,085 - 5,165 (9,963,032) (23,874) 9,966,451 394,099 7,834,901 (9,956,720) 90,147 (11,499,422) (5,000,000) (1,175) (5,001,175) 2,833,726 7,383,548 10,217,274 9,963,032 23,874 (105,398) 9,881,508 (1,617,914) 9,001,462 7,383,548 Non-controlling interests Total 200,000,000 - 851,737 834,889 - 1,225,164 - 1,069,647 (638,382) - (346,825) (29,863) (121,979,093) 8,348,892 (834,889) - 80,820,630 8,348,892 (638,382) (29,863) 2,496,148 - 83,316,778 8,348,892 (638,382) (29,863) 200,000,000 1,686,626 1,225,164 431,265 (376,688) (114,465,090) 88,501,277 2,496,148 90,997,425 200,000,000 1,686,626 262,535 1,487,699 393,177 824,442 14,870 (361,818) (2,548,734) (117,013,824) (2,548,734) 262,535 393,177 14,870 86,623,125 2,496,148 (2,548,734) 262,535 393,177 14,870 89,119,273 * The above position and results are extracted from the consolidated financial statements for the Year ended 31 December 2017 which was audited by BDO * The auditors have expressed an unqualified opinion on those consolidated financial statements. * Investment Dar Bank is licensed by the Central Bank of Bahrain as a wholesale bank “Islamic” www.inv-darbank.com These statements were approved by the Board of Directors and signed on their behalf on 26 February 2018 , by: Mubarak A. Rahman Al Quoud Chairman Abdullah Meshari Al Homaidhi Deputy Chairman Mohammed Abdulrahman AlMutawa Director & Chief Executive Officer