Logo ofthe Capital Market Authority (CMA)
The Capital Market Authority (CMA) announced that, starting from the disclosure of upcoming financial results of listed companies via the Saudi Exchange (Tadawul), the financial results disclosure templates must be amended to disclose both net profit (loss) attributable to the issuer’s shareholders, and total comprehensive income attributable to the issuer’s shareholders, after deducting minority interests (if any). 
This decision enhances the quality of financial results disclosure by listed companies and improves the accuracy of reading and analyzing results, thereby contributing to the protection of shareholders’ rights and investors, said the regulator.
In a statement published on its X platform, the CMA clarified that the item titles in the financial results disclosure templates for listed companies will be amended as follows:
Details of the amendment to financial results disclosures
Before amendment:
After amendment:
In disclosure templates for companies and banks
Net Profit (Loss)
Net profit (loss) attributable to the issuer’s shareholders
In disclosure templates for companies, banks and insurance firms
Total comprehensive income
Total comprehensive income attributable to the issuer’s shareholders
Logo ofthe Capital Market Authority (CMA)
The Capital Market Authority (CMA) announced that, starting from the disclosure of upcoming financial results of listed companies via the Saudi Exchange (Tadawul), the financial results disclosure templates must be amended to disclose both net profit (loss) attributable to the issuer’s shareholders, and total comprehensive income attributable to the issuer’s shareholders, after deducting minority interests (if any).
This decision enhances the quality of financial results disclosure by listed companies and improves the accuracy of reading and analyzing results, thereby contributing to the protection of shareholders’ rights and investors, said the regulator.
In a statement published on its X platform, the CMA clarified that the item titles in the financial results disclosure templates for listed companies will be amended as follows:
Details of the amendment to financial results disclosures
Before amendment:
After amendment:
In disclosure templates for companies and banks
Net Profit (Loss)
Net profit (loss) attributable to the issuer’s shareholders
In disclosure templates for companies, banks and insurance firms
Total comprehensive income
Total comprehensive income attributable to the issuer’s shareholders
