This statement of financial position (Almarai) for 2019 and the related notes. Discuss and analyze the statement in light of things you studied in chapter 5. Answer should be no less than 300 words.

chapter 5 about (STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS)

the subject in chapter 5 about (STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS) I studied in chapter 5 this subject below

Almarai Annual Report 2019 Consolidated Statement of Financial Position as at 31 December 2019 96.462 For the year ended 31 December 2018 1 Jan 2018 2019 Restated (Note 5.1.1) Restated (Note 5.1.1) Notes SAR '000 SAR '000 SAR '000 ASSETS Non-Current Assets Property Plant and Equipment 7 22,576,888 22,606,542 22401692 Right of Use Assets 461,375 547,933 602433 Intangible Assets and Goodwill 9 1,128,533 1038,371 1,016607 Biological Assets 10 1,381.268 1366,566 1283312 Investments in Associate and Joint Venture 11 88.029 204 129 429 Equity Investment 11 145,684 102 624 90, 711 Derivative Financial Instruments 36 725 19 747 16 808 Deferred Tax Assets 23 40.836 11,488 39,926 25.823.338 25.693,475 25.60 948 Current Assets Inventories 13 4,198.005 3,874,193 3121903 Biological Assets 10 98 439 87 321 Trade Receivables Prepayments and Other Receivables 14 1.868,895 1913, 202 1667507 Derivative Financial Instruments 13.751 20.236 9480 Time Deposit 15 590,038 Cash and Bank Balances 16 557,553 1182.902 1,891,697 7,324,704 7,039,072 6,777,908 TOTAL ASSETS 33,148,042 32.782 547 32,388,856 EQUITY Share Capital 17 10,000,000 10.000.000 10.000.000 Statutory Reserve 2,230,479 2,049 304 1,343,418 Treasury Shares 18 (770,740) (593567) (453,156) ) Other Reserves 19 (450,587) (520.500) (609 135) Retained Earnings 3,644,197 2,941,346 1944,924 Equity Attributable to Shareholders 14,653,349 13,876,583 12.731,054 Perpetual Sukuk 1700 000 Equity Attributable to Equity Holders of the Company 14,653,349 13,876,583 14,431,054 Non-Controlling Interests 20 605,771 586061 395,504 TOTAL EQUITY 15,259,120 14,462,644 14,826,558 Non-Current Liabilities Loans and Borrowings 21 10,897,327 11651,970 10.543.125 Lease Liabilities a 335,659 409,703 Employee Retirement Benefits 22 826,399 699,325 621536 Derivative Financial Instruments 1,556 7,101 30,779 Deferred Tax Liabilities 23 103,328 37967 48060 12,164,269 12,806,066 11,743,683 Current Liabilities Bank Overdrafts 33 219,118 179 321 255585 Loans and Borrowings 21 1,986,393 2,094,292 2,003,403 Lease Liabilities 8 95,750 39,796 47,653 Zakat 24 363,488 302,911 256,235 Income Tax Payable 24 31,578 13.153 16,671 Trade and Other Payables 25 3,019,160 2.808042 3,227 343 Derivative Financial Instruments 36 9,166 26,322 11.725 5,724,653 5,513,837 5,818,615 TOTAL LIABILITIES 17,888,922 18,319,903 17,562,298 TOTALEQUITY AND LIABILITIES 33,148,042 32,782,547 32,388,856 The accompanying notes 1 to 41 form an integral part of these Consolidated Financial Statements, which have been authorised for issue by the Board of Directors on behalf of the Shareholders and signed on its behalf by: 500,123 Paul-Louis Gay Chief Financial Officer Majed Mazen Rasheed Nofal Chief Executive Officer HH Prince Sultan bin Mohammed bin Saud Al Kabeer Chairman 132 0 78% 11 Fri 8:03 PM A Q Search in Presentation 2+ Share A PowerPoint File Edit View Insert Format Arrange Tools Slide Show Window Help Kiesoweygandt Warfield2011_Wk05_ch05 (Compatibility Mode] Home Insert Draw Design Transitions Animations Slide Show Review View Cut Layout Arial - 32 A A A A Copy + Reset Peste New BI A- Format Uabe X X AVAL Section Convert to Slide SmartArt A Shape Fill - Picture Shapes Text Box Arrange Quick Styles Shape Outline 3 Leaming one * Learning Objectives 4X 1. Explain the uses and limitations of a statement of financial position. Identify the major classifications of the statement of financial position. 2. Shaban of Facial Poallios and time of Cash Flow 3. Prepare a classified statement of financial position using the report and account formats. 4. 5 Stuterrent of Financial Positios 5. * Indicate the purpose of the statement of cash flows. Identify the content of the statement of cash flows. Prepare a basic statement of cash flows. Understand the usefulness of the statement of cash flows. ba 6. 1. MwYWA 2 Promoc 7. 8. Determine additional information requiring note disclosure. Describe the major disclosure techniques for financial statements. athirunthal leation | 9. hhun CIK 5-3 bah Microsoft PowerPoint Slide 3 of 65 English (Saudi Ar (! Notes Comments + 115% tv A W Almarai Annual Report 2019 Consolidated Statement of Financial Position as at 31 December 2019 96.462 For the year ended 31 December 2018 1 Jan 2018 2019 Restated (Note 5.1.1) Restated (Note 5.1.1) Notes SAR '000 SAR '000 SAR '000 ASSETS Non-Current Assets Property Plant and Equipment 7 22,576,888 22,606,542 22401692 Right of Use Assets 461,375 547,933 602433 Intangible Assets and Goodwill 9 1,128,533 1038,371 1,016607 Biological Assets 10 1,381.268 1366,566 1283312 Investments in Associate and Joint Venture 11 88.029 204 129 429 Equity Investment 11 145,684 102 624 90, 711 Derivative Financial Instruments 36 725 19 747 16 808 Deferred Tax Assets 23 40.836 11,488 39,926 25.823.338 25.693,475 25.60 948 Current Assets Inventories 13 4,198.005 3,874,193 3121903 Biological Assets 10 98 439 87 321 Trade Receivables Prepayments and Other Receivables 14 1.868,895 1913, 202 1667507 Derivative Financial Instruments 13.751 20.236 9480 Time Deposit 15 590,038 Cash and Bank Balances 16 557,553 1182.902 1,891,697 7,324,704 7,039,072 6,777,908 TOTAL ASSETS 33,148,042 32.782 547 32,388,856 EQUITY Share Capital 17 10,000,000 10.000.000 10.000.000 Statutory Reserve 2,230,479 2,049 304 1,343,418 Treasury Shares 18 (770,740) (593567) (453,156) ) Other Reserves 19 (450,587) (520.500) (609 135) Retained Earnings 3,644,197 2,941,346 1944,924 Equity Attributable to Shareholders 14,653,349 13,876,583 12.731,054 Perpetual Sukuk 1700 000 Equity Attributable to Equity Holders of the Company 14,653,349 13,876,583 14,431,054 Non-Controlling Interests 20 605,771 586061 395,504 TOTAL EQUITY 15,259,120 14,462,644 14,826,558 Non-Current Liabilities Loans and Borrowings 21 10,897,327 11651,970 10.543.125 Lease Liabilities a 335,659 409,703 Employee Retirement Benefits 22 826,399 699,325 621536 Derivative Financial Instruments 1,556 7,101 30,779 Deferred Tax Liabilities 23 103,328 37967 48060 12,164,269 12,806,066 11,743,683 Current Liabilities Bank Overdrafts 33 219,118 179 321 255585 Loans and Borrowings 21 1,986,393 2,094,292 2,003,403 Lease Liabilities 8 95,750 39,796 47,653 Zakat 24 363,488 302,911 256,235 Income Tax Payable 24 31,578 13.153 16,671 Trade and Other Payables 25 3,019,160 2.808042 3,227 343 Derivative Financial Instruments 36 9,166 26,322 11.725 5,724,653 5,513,837 5,818,615 TOTAL LIABILITIES 17,888,922 18,319,903 17,562,298 TOTALEQUITY AND LIABILITIES 33,148,042 32,782,547 32,388,856 The accompanying notes 1 to 41 form an integral part of these Consolidated Financial Statements, which have been authorised for issue by the Board of Directors on behalf of the Shareholders and signed on its behalf by: 500,123 Paul-Louis Gay Chief Financial Officer Majed Mazen Rasheed Nofal Chief Executive Officer HH Prince Sultan bin Mohammed bin Saud Al Kabeer Chairman 132 0 78% 11 Fri 8:03 PM A Q Search in Presentation 2+ Share A PowerPoint File Edit View Insert Format Arrange Tools Slide Show Window Help Kiesoweygandt Warfield2011_Wk05_ch05 (Compatibility Mode] Home Insert Draw Design Transitions Animations Slide Show Review View Cut Layout Arial - 32 A A A A Copy + Reset Peste New BI A- Format Uabe X X AVAL Section Convert to Slide SmartArt A Shape Fill - Picture Shapes Text Box Arrange Quick Styles Shape Outline 3 Leaming one * Learning Objectives 4X 1. Explain the uses and limitations of a statement of financial position. Identify the major classifications of the statement of financial position. 2. Shaban of Facial Poallios and time of Cash Flow 3. Prepare a classified statement of financial position using the report and account formats. 4. 5 Stuterrent of Financial Positios 5. * Indicate the purpose of the statement of cash flows. Identify the content of the statement of cash flows. Prepare a basic statement of cash flows. Understand the usefulness of the statement of cash flows. ba 6. 1. MwYWA 2 Promoc 7. 8. Determine additional information requiring note disclosure. Describe the major disclosure techniques for financial statements. athirunthal leation | 9. hhun CIK 5-3 bah Microsoft PowerPoint Slide 3 of 65 English (Saudi Ar (! Notes Comments + 115% tv A W