As at 31 December 2020
(Saudi Arabian Riyals)
| Notes | 31 December 2020 | 31 December 2019 | |
| ASSETS | |||
| Non-current assets | |||
| Property and equipment | 4 | 21,381,712 | 13,693,404 |
| Intangible assets | 5 | 179,552,282 | 176,516,175 |
| Equity-accounted investee | 6 | 378,895,293 | 40,996,978 |
| Investments | 7 | 101,267,886 | 231,554,876 |
| Right-of-use assets | 8 | 19,856,726 | 11,271,347 |
| Total non-current assets | 700,953,899 | 474,032,780 | |
| Current assets | |||
| Investments | 7 | 3,103,518,964 | 2,660,288,572 |
| Account receivables | 9 | 57,364,818 | 41,179,879 |
| Prepaid expenses and other current assets | 10 | 102,271,835 | 102,841,000 |
| Deposits with Saudi Central Bank ("SAMA") | 11 | 32,177,558 | - |
| Cash and cash equivalents | 12 | 96,798,376 | 268,487,867 |
| Total current assets | 3,392,131,551 | 3,072,797,318 | |
| Total assets | 4,093,085,450 | 3,546,830,098 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Share capital | 1 | 1,200,000,000 | 1,200,000,000 |
| Statutory reserve | 13 | 376,963,633 | 326,911,746 |
| General reserve | 14 | 1,114,180,214 | 1,114,180,214 |
| Retained earnings | 943,478,532 | 618,313,284 | |
| Total equity | 3,634,622,379 | 3,259,405,244 | |
| Non-current liabilities | |||
| Employees' end-of-service benefits liability | 15 | 91,024,046 | 77,294,401 |
| Lease liability | 16 | 4,658,348 | - |
| Total non-current liabilities | 95,682,394 | 77,294,401 | |
| Current liabilities | |||
| Margin deposits from clearing participants | 17 | 19,030,340 | - |
| Members' contribution to clearing house funds | 18 | 3,147,217 | - |
| Lease liability | 16 | 9,128,643 | 4,263,087 |
| Accounts payable | 19 | 95,314,671 | 105,383,866 |
| Balance due to Capital Market Authority | 32,758,785 | 22,330,201 | |
| Deferred revenue | 3,223,464 | 3,134,967 | |
| Accrued expenses and other current liabilities | 20 | 116,616,283 | 75,018,332 |
| Zakat payable | 21 | 83,561,274 | - |
| Total current liabilities | 362,780,677 | 210,130,453 | |
| Total liabilities | 458,463,071 | 287,424,854 | |
| Total equity and liabilities | 4,093,085,450 | 3,546,830,098 |
The accompanying Notes from (1) through (34) form an integral part of these consolidated financial statements.