Choose one of SABIC’s annual reports for the year 2021 and download it from the company’s website, and answer the following questions through this report in Arabic, where the answer is in the form of a report that contains different parts that clarify the points next:

1 - Is SABIC an industrial, service, or commercial company, and how do you infer that, and how do the financial statements differ from each other according to the different types of companies?
2- What are the main products or services offered by the company?
3- Calculating the gross profit and the percentage of gross profit for each product or service provided by the company
4- Explain the types of inventory used in SABIC, the value of each of them, and the total value of the inventory
5- Does SABIC consider development and innovation expenses period costs or product costs? Explain the difference between the two methods and their impact on the company's income statement?
6- Does SABIC use a single accounting policy to record its inventory? Explain that policy or policies, indicating how they are inferred from the annual report?
7- What is the costing system used by SABIC, and can more than one system be used and why? If the cost system is not mentioned in the annual report, what is the system used from your point of view and why, and can the company use more than one system and why.