prepare the supplementary balance sheet by applying cpp approach of 2019.

AL MAHA CERAMICS SAOG STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note 2020 RO 2019 RO ASSETS Non-current assets Property, plant and equipment Investment property Right-of-use assets 6,906,960 225,000 464,109 7,647,622 225,000 491,900 8,364,522 7,596,069 7 Current assets Inventories Trade and other receivables Cash and bank balances 1,515,101 2,221,170 1,751,544 1,892,529 2,195,880 350,086 5,487,815 4,438,495 Total assets 13,083,884 12,803,017 EQUITY AND LIABILITIES Equity Share capital Share premium Legal reserve Retained earnings 10 10 5,500,000 88,199 1,833,333 2,878,405 5,500,000 88,199 1,697,533 2,314,894 11 Total equity 10,299,937 9,600,626 Liabilities Non-current liabilities Non-current portion of lease liabilities Employees' end of service benefits Deferred tax liability General price Index 2019: Jan 1 2019 113.4 Dec 31 2019 113.5 Average 2019 113.45 12 13 423,667 260,879 319,611 416,366 252,026 348,950 16 1,004,157 1,017,342 12 59,692 Current liabilities Current portion of lease liabilities Bank borrowings Trade and other payables Income tax payable 14 85,807 500,000 1,411,142 188,100 IS 1,420,552 299,546 16 1,779,790 2,185,049 Total liabilities 2,783,947 3,202,391 Total equity and liabilities 13,083,884 12,803,017 Net assets per share 17 0.187 0.175 AL MAHA CERAMICS SAOG STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note 2020 RO 2019 RO ASSETS Non-current assets Property, plant and equipment Investment property Right-of-use assets 6,906,960 225,000 464,109 7,647,622 225,000 491,900 8,364,522 7,596,069 7 Current assets Inventories Trade and other receivables Cash and bank balances 1,515,101 2,221,170 1,751,544 1,892,529 2,195,880 350,086 5,487,815 4,438,495 Total assets 13,083,884 12,803,017 EQUITY AND LIABILITIES Equity Share capital Share premium Legal reserve Retained earnings 10 10 5,500,000 88,199 1,833,333 2,878,405 5,500,000 88,199 1,697,533 2,314,894 11 Total equity 10,299,937 9,600,626 Liabilities Non-current liabilities Non-current portion of lease liabilities Employees' end of service benefits Deferred tax liability General price Index 2019: Jan 1 2019 113.4 Dec 31 2019 113.5 Average 2019 113.45 12 13 423,667 260,879 319,611 416,366 252,026 348,950 16 1,004,157 1,017,342 12 59,692 Current liabilities Current portion of lease liabilities Bank borrowings Trade and other payables Income tax payable 14 85,807 500,000 1,411,142 188,100 IS 1,420,552 299,546 16 1,779,790 2,185,049 Total liabilities 2,783,947 3,202,391 Total equity and liabilities 13,083,884 12,803,017 Net assets per share 17 0.187 0.175