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on 716190 & AL Anhar Agricultural Company purchased 20% of the shares of the Poultry company at a total cost of 4 million dinars Below is the net income and dividends for the years 96-98 the Year net income Distributions CLOSS) 1995 2000000 1000000 1996 (800000) 400000 9500000 2000 000 1997 44 ! Carrying out daily entries in the records of the Anhar company, assuming that the Percentage of 20 % has an effective effect in directing the Policies of the Poultry company