01/01/2021 - 31/12/2021 | ||
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10098 | |
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THE CONSULTANT & INVESTMENT GROUP | |
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المجموعة الاستشارية الاستثمارية | |
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شركة | |
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شركة مساهمة عامة | |
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قطاع خدمات | |
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الخدمات الصحية | |
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السنوي | |
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لا | |
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01/01/2021 | |
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31/12/2021 | |
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موحدة | |
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مُدقق | |
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نعم | |
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لا | |
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JOD | |
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فعلي |
01/01/2021 - 31/12/2021 | ||||
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نص 1 | نص 2 |
Chairman's word
In the name of of Allah the Merciful
Honorable Ladies and Gentlemen, Shareholders of
The consultant and Investment group company Public Shareholding Company Limited
My colleagues and I in the Board of Directors are pleased to extend a warm welcome to you, and we thank you for honoring us by attending the twenty-fourth ordinary meeting of the General Assembly.
The Board of Directors is pleased to share with you the course of the work of the Consulting Investment Group Company, Public Shareholding Limited / Istishari Hospital for the year 2021 with positive and comfortable achievements and developments in its financial, economic and administrative indicators.
The multiplicity and deepening of regional and global challenges, international economic distortions and their ambiguity, the deepening of the repercussions of the Corona pandemic, the persistence of factors of the weak role of medical tourism in Jordan and its decline, and the insane rise in prices for most medical equipment and supplies, did not stop work on the existing expansion projects in the hospital as well, and for the good performance of the administration and the prudence of its decisions, it did not stop Departments of the hospital for providing their distinguished medical and humanitarian services to patients in parallel with the completion of the expansion works.
Despite the deepening of the echo and consequences of the Corona pandemic in the first quarter of 2021, the Consulting Investment Group Company Public Shareholding Limited / Istishari Hospital was able to achieve profits accompanied by financial and economic indicators that outperformed the years 2019 and 2020, which enhances confidence in the company’s financial position and the sobriety of short and long-term development plans and efficiency Management at all levels.
We cannot fail to highlight the imminent completion of the expansion work, with its promise of a significant increase in income, maximizing the feasibility of investment, increasing the value of annual profits, and strengthening competition opportunities for first places among private sector hospitals in Jordan and the region.
With the Board of Directors confirming the financial, medical, administrative and technical strength of the Consulting Investment Group Company, Public Shareholding Company / Istishari Hospital, and the efficiency of the management’s plans for development in the short, medium and long term, the Board is confident that the future achievements starting from 2023 will bear what we are proud of and what will enhance the position of Pioneering company.
May God protect Jordan under its hashemite leadership, dear and strong
Peace, mercy and blessings of God
Chairman of Board of Directors
Dr.. Fawzi Ellozy
حضرات السيدات والسادة مساهمي شركة المجموعة الاستشارية الاستثمارية المساهمة العامة المحدودة المحترمين
يسرني وزملائي في مجلس الإدارة أن نرحب بحضراتكم أجمل ترحيب ونشكركم لتشريفكم لنا بحضور اجتماع الهيئة العامة العادي الرابع والعشرون.
يسعد مجلس الإدارة أن يشارككم مسار عمل شركة المجموعة الاستشارية الاستثمارية المساهمة العامة المحدودة / المستشفى الاستشاري لعام 2021 بإنجازات وتطورات إيجابية ومريحة في مؤشراتها المالية والاقتصادية والإدارية.
تعدُّد وتعمُّق التحديات الإقليمية والعالمية والتشوهات الاقتصادية الدولية وضبابيتها وتعمق تداعيات جائحة كورونا وبقاء عوامل ضعف دور السياحة العلاجية في الأردن وتراجعها، وارتفاع الأسعار الجنوني لمعظم التجهيزات والمستلزمات الطبية، لم توقف العمل في مشاريع التوسعة القائمة في المستشفى وكذلك، ولحسن أداء الإدارة وحصافة قراراتها، لم توقف أقسام المستشفى عن تقديم خدماتها الطبية والإنسانية المميزة للمرضى بالتوازي مع إنجاز أعمال التوسعة.
ورغم تعمق صدى وتوابع جائحة كورونا في الربع الأول من عام 2021، استطاعت شركة المجموعة الاستشارية الاستثمارية المساهمة العامة المحدودة / المستشفى الاستشاري تحقيق أرباح رافقتها مؤشرات مالية واقتصادية تفوقت على عامي 2019 و 2020، مما يعزز الثقة بالمركز المالي للشركة وبرصانة خطط التطوير قصيرة وبعيدة المدى وكفاءة الإدارة بكافة مستوياتها.
ولا يفوتنا أن نسلط الضوء على قرب انتهاء أعمال التوسعة بما تَعِد به من زيادة كبيرة في الدخل وتعظيم جدوى الاستثمار وزيادة قيمة الأرباح السنوية وتقوية فرص المنافسة على المراكز الأولى بين مستشفيات القطاع الخاص في الأردن وفي المنطقة.
مع تأكيد مجلس الإدارة على قوة شركة المجموعة الاستشارية الاستثمارية المساهمة العامة المحدودة / المستشفى الاستشاري المالية والطبية والإدارية والفنية وكفاءة خطط الإدارة للتطوير على المدى القصير والمتوسط والبعيد، فإن المجلس على يقين بأن إنجازات المستقبل بدءاً من عام 2023 ستحمل بإذن الله ما نفخر بإنجازه وما يعزز موقع الشركة الريادي.
حفظ الله الأردن بقيادته الهاشمية عزيزا قويا
والسلام عليكم ورحمة الله وبركاته
رئيس مجلس الإدارة
د. فوزي اللوزي
Annual report and financial statements
The Consultant and Investment Group
for the year 2021
The consultant and Investment group company
public limited shareholding
Board of Directors
Dr. Fawzi Mohamed Abdel Rahim ellauzi
Chairman of Board of Directors
Dr. Ahmed Jamil Ahmed qarqash
Deputy Chairman of the Board
Dr. Musa Mustafa Ali Saleh
Member of the Board of Directors
Dr. Majeda Abdel Halim Suleiman Al-Jallad
Member of the Board of Directors
Dr. Saeed Mohammed Saeed Al Natour
Member of the Board of Directors
Dr. Tariq Fawzi Muhammad ellauzi
Member of the Board of Directors
Engineer Saif Musa Mustafa Saleh
Member of the Board of Directors
Lawyer Yazan Jamil Muhammad Al-Mahaden
Member of the Board of Directors
Mr. Saqer Mustafa Falah Abdel Fattah
Member of the Board of Directors
Company's auditors
Deloitte & Touche
Legal Counsel
Mahaden & Associates office
التقرير السنوي والبيانات المالية
لشركة المجموعة الاستشارية الاستثمارية المساهمة العامة المحدودة
لعام 2021
شركة المجموعة الاستشارية الاستثمارية
المساهمة العامة المحدودة
مجلس الادارة
الدكتور فوزي محمد عبد الرحيم اللوزي
رئيس مجلس الإدارة
الدكتور احمد جميل احمد قرقش
نائب رئيس مجلس الادارة
الدكتور موسى مصطفى علي صالح
عضو مجلس الادارة
الدكتورة ماجدة عبد الحليم سليمان الجلاد
عضو مجلس الادارة
الدكتور سعيد محمد سعيد الناطور
عضو مجلس الادارة
الدكتور طارق فوزي محمد اللوزي
عضو مجلس الادارة
المهندس سيف موسى مصطفى صالح
عضو مجلس الادارة
المحامي يزن جميل محمد المحادين
عضو مجلس الإدارة
السيد صقر مصطفى فلاح عبد الفتاح
عضو مجلس الادارة
مدققو حسابات الشركة
السادة ديلويت اند توش
المستشار القانوني
مكتب محادين ومشاركوه
First: The company's main activities, geographical locations, capital investment and number of employees:
• The company's main activity is to invest in the health services sector, which is the Istishari Hospital, which provides medical care in various medical specialties. The company's head office is located in Amman / Istishari Hospital 44 Al Kindi Street / Wadi Saqra / Amman, and the company has no other branches inside or outside the Kingdom.
• The company's capital investment amounted to (24,843,758) dinars.
• The number of the company's employees as on December 31, 2019 is (574)
أولاً: أنشطة الشركة الرئيسية و أماكنها الجغرافية و حجم الاستثمار الرأسمالي و عدد الموظفين:
النشاط الرئيسي للشركة هو الاستثمار في قطاع الخدمات الصحية والمتمثل في المستشفى الاستشاري والذي يقوم بتقديم رعاية طبية في مختلف التخصصات الطبية. ويقع مركز الشركة الرئيسي في عمان / المستشفى الاستشاري 44 شارع الكندي / وادي صقره /عمان، كما لا توجد للشركة فروع أخرى داخل أو خارج المملكة.
بلغ حجم الاستثمار الرأسمالي للشركة (24,843,758) دينار.
بلغ عدد موظفي الشركة كما في 31/12/2019 (574)
ثانياً: الشركات التابعة:
الشركة المتميزة لإدارة المستشفيات
النشاط الرئيسي للشركة: خدمات مستشفيات و انشاء وتملك وادارة المختبرات الطبية
راس مال الشركة : 15000 دينار
نسبة ملكية الشركة الام بالشركة التابعة : كاملا
عنوان الشركة التابعة وعدد موظفيها :
العنوان : 42 شارع الكندي – عدد موظفيها : 4 موظف
المشاريع المملوكة للشركة التابعة ورؤوس اموالها : مختبرات طبية عدد (2)
Second: Subsidiaries:
Distinguished Hospital Management Company
• The main activity of the company: hospital services, construction, ownership and management of medical laboratories
• The company's capital: 15,000 dinars
• Ownership percentage of the parent company in the subsidiary company: in full
• Address of the subsidiary company and the number of its employees:
Address: 42 Al Kindi Street - Number of employees: 4
• Projects owned by the subsidiary company and its capital: (2) medical laboratories
الشركة المتميزة لإدارة المستشفيات
النشاط الرئيسي للشركة: خدمات مستشفيات و انشاء وتملك وادارة المختبرات الطبية
راس مال الشركة : 15000 دينار
نسبة ملكية الشركة الام بالشركة التابعة : كاملا
عنوان الشركة التابعة وعدد موظفيها :
العنوان : 42 شارع الكندي – عدد موظفيها : 4 موظف
المشاريع المملوكة للشركة التابعة ورؤوس اموالها : مختبرات طبية عدد (2)
Third: The Board of Directors and Senior Management:
A. Names of the members of the Board of Directors until 31/12/2021 and an introduction to them:
Name of the member |
Position |
Date of birth |
Academic of certificates |
Year of graduation |
Practical experience |
Dr. Fawzi Mohamed Abdel Rahim ellauzi
|
Chairman of the Board |
1948 |
Bachelor of Pharmacy |
1972 |
General Manager of the Arab Drugstore (Shukair) 1974-1996. Member of the Pharmacists Syndicate 1983. Founder and Chairman of the Board of Directors of Al-Wafi Group Company 1996-to date. Vice Chairman of the Board of Directors of the Jordanian Swedish Pharmaceutical Factory. Chairman of the Board of Directors of Ozymes Biotechnology- Canada. |
Dr. Ahmed Jamil Ahmed qarqash
|
Vice Chairman of the Board of Directors |
1960 |
and General Surgery / University of Jordan.. Master's degree in Internal Medicine Jordanian Board of Internal Medicine and Gastroenterology.. |
1984
1989 1998
|
Islamic Hospital 1998-2000 Gastroenterology and Liver Consultant 1998-to date |
Dr. Musa Mustafa Ali Saleh
|
Member of the Board of Directors |
1950 |
Bachelor of Medicine and General Surgery/ Cairo Jordanian Medical Council in General Surgery Fellowship of the Royal College of Surgeons/UK. 1975 1983 |
1975
1983
1984 |
1984 Director General of Mount Olive Hospital 1994-2006. Consultant General Surgery from 1984 to date. Head of the Department of Surgery, Zarqa Governmental Hospital, 1984-1988. Coordinator of the educational program, Ibn Al-Haytham Hospital 2013-2015. |
Dr. Majeda Abdel Halim Suleiman Al-Jallad
|
Member of the Board of Directors |
1959 |
Bachelor of Medicine and Surgery from Al-Azhar University in Cairo
Jordanian and Arab Board in Obstetrics and Gynecology British Fellowship in Obstetrics and Gynaecology
|
1981
1987 |
Head of the Fertility Unit at the Specialized Hospital since 2016 - until now. Responsible for the educational program at the Specialized Hospital 2006-present. Head of the Obstetrics and Gynecology Department at the Specialized Hospital 2004-2015. Head of the Obstetrics and Gynecology Department at Istishari Hospital 2016 - to date. |
Dr. Tariq Fawzi Muhammad ellauzi
|
Member of the Board of Directors |
1978 |
Bachelor of Pharmacy / Egypt. Masters in Business Administration and Marketing / UK. Certificate of certified hospital director from the University of Mazdare / America |
2002
2004
|
Member of the Board of Directors of Ozymes Company 2010 - to date. Director of Pharmaceuticals Department / Iraq 2006-2016. Director of drug registration and legal relations / Iraq 2004-2006. Medical Advertisement / Al-Wafi Company 2002-2003.
|
Engineer Saif Musa Mustafa Saleh
|
Member of the Board of Directors |
1977 |
Bachelor of Mechanical Engineering / University of Science and Technology. Master of Business Administration and Finance / USA. |
2000
2002 |
General Manager of Spectrum International for Renewable Energy 2012-2014. Financial Analyst/USA 2000-2002. Financial advisor / US 200 - 2005. Director of Strategic Development / United States of America 2005 - 2009. Member of the Board of Directors of Al-Thiqa Transport Company. |
Lawyer Yazan Jamil Muhammad Al-Mahaden
|
Member of the Board of Directors
|
1977 |
Bachelor of Law / University of Jordan / Master of Commercial Law |
|
Member of the Jordanian Bar Association since 2002 Member of the board of directors of Al Safwa Insurance Company Vice Chairman of the Board of Directors at Mahadin Law Firm and Arbitration Legal advisor to many contracting companies, hospitals and insurance companies |
Mr. Saqer Mustafa Falah Abdel Fattah
|
Member of the Board of Directors
|
1963 |
Bachelor of Economics / University of Jordan |
1984 |
An economic advisor licensed by the Securities Commission Chairman of the Board of Directors of Emerging Markets Company for Financial Services and Investment Executive Director of Investment / Housing Bank 1997-2010 Investment Portfolio Manager / Arab Insurance Company 1990-1997 Director of investment portfolios in global markets / Kuwait Trading and Contracting Company 1984-1990 Member of the Board of Directors of Al Safwa Insurance Company Member of the Board of Directors of the Arab Future Investment Company |
Dr. Saeed Mohammed Saeed Al Natour
|
Member of the Board of Directors from 30/6/2020 |
|
Bachelor of Medicine and Surgery - Ain Shams University, Cairo |
1980
|
Fellowship of the Royal College of Surgeons FRCS-Glasgow England 1987 Jordanian Board in General Surgery 1990 Fellowship of the American College of Surgeons 1999 FACS
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. Names and ranks of senior management persons until 31/12/2021 and an introduction to them:B
Name of the member |
Position |
Date of Birth |
Academic of certificates |
Graduation Year |
Practical experience |
Dr. Musa Mustafa Ali Saleh
|
General Manager until 11/5/2021
|
1950 |
Bachelor of Medicine and General Surgery/ Cairo Jordanian Medical Council in General Surgery Fellowship of the Royal College of Surgeons/UK. 1975 1983 |
1975
1983
1984 |
1984 Director General of Mount Olive Hospital 1994-2006. Consultant General Surgery from 1984 to date. Head of the Department of Surgery, Zarqa Governmental Hospital, 1984-1988. Coordinator of the educational program, Ibn Al-Haytham Hospital 2013-2015. |
Dr. Tariq Fawzi Muhammad ellauzi
|
General Manager from 11/5/2021
|
1978 |
Bachelor of Pharmacy / Egypt. Masters in Business Administration and Marketing / UK. Certificate of certified hospital director from the University of Mazdare / America |
2002
2004
|
Member of the Board of Directors of Ozymes Company 2010 - to date. Director of Pharmaceuticals Department / Iraq 2006-2016. Director of drug registration and legal relations / Iraq 2004-2006. Medical Advertisement / Al-Wafi Company 2002-2003.
|
Dr. Ahmed Jamil Ahmed qarqash
|
Technical Director |
1960 |
and General Surgery / University of Jordan.. Master's degree in Internal Medicine Jordanian Board of Internal Medicine and Gastroenterology.. |
1984
1989 1998
|
Islamic Hospital 1998-2000 Gastroenterology and Liver Consultant 1998-to date |
Marwan Mohammad nour ali baker |
Acting General Manager |
1966 |
Bachelor's degree in law |
1991 |
Practicing Lawyer from 1996 - 2005 Secretary of the Board of Directors 2004 - 2008 Secretary of the Board of Directors 2017 - until now Acting General Manager 2021 - until now |
Islam Mohammad abdul rahman khaled |
Chief Financial Officer |
1979 |
Bachelor's degree in Accounting |
2002 |
Director of the Department of Financial Research and Analysis 11/2011-12/8/2015 |
أسماء أعضاء مجلس الإدارة حتى 31/12/2021 ونبذة تعريفية عنهم :
اسم العضو |
المنصب |
تاريخ الميلاد |
الشهادات العلمية |
سنة التخرج |
الخبرات العمليه |
الدكتور فوزي محمد عبد الرحيم اللوزي
|
رئيس مجلس الادارة |
1948 |
بكالوريوس صيدله |
1972 |
مدير عام مستودع الادوية العربي (شقير) 1974-1996. عضو نقابة الصيادله 1983. مؤسس ورئيس مجلس ادارة شركة مجموعة الوافي 1996- لغاية تاريخه. نائب رئيس مجلس ادارة مصنع ادوية الاردنية السويديه. رئيس مجلس ادارة شركة اوزايمز Biotechnology- كندا. |
الدكتور احمد جميل احمد قرقش
|
نائب رئيس مجلس الادارة |
1960 |
بكالوريوس في الطب والجراحة العامة/ الجامعة الاردنية . ماجستير امراض باطنية. البورد الاردني في الباطنية والجهاز الهضمي. |
1984 1989 1998
|
المستشفى الاسلامي 1998-2000 استشاري جهاز هضمي وكبد 1998-لغاية تاريخه
|
الدكتور موسى مصطفى علي صالح
|
عضو مجلس الادارة |
1950 |
بكالوريوس في الطب والجراحة العامه/ القاهره. المجلس الطبي الاردني في الجراحه العامه. زمالة كلية الجراحين الملكية/بريطانيا. |
1975 1983 1984 |
مدير عام مستشفى جبل الزيتون 1994-2006 . استشاري جراحه عامة من 1984 ولغاية تاريخه. رئيس قسم الجراحه مستشفى الزرقاء الحكومي 1984-1988. منسق البرنامج التعليمي مستشفى ابن الهيثم 2013-2015. |
الدكتورة ماجدة عبد الحليم سليمان الجلاد
|
عضو مجلس الادارة |
1959 |
بكالوريوس الطب والجراحة من جامعة الأزهر في القاهرة البورد الأردني والعربي في طب وجراحة النسائية والتوليد الزمالة البريطانية في طب وجراحة النسائية والتوليد. |
1981
1987 |
رئيسة وحدة الاخصاب في المستشفى التخصصي منذ عام 2016- للان. مسؤولة البرنامج التعليمي في المستشفى التخصصي 2006- للان. رئيسة قسم النسائية والتوليد في المستشفى التخصصي 2004-2015. رئيسة قسم النسائية والتوليد في المستشفى الاستشاري 2016 – للان. |
الدكتور طارق فوزي محمد اللوزي
|
عضو مجلس ادارة |
1978 |
بكالوريوس صيدله / مصر. ماجستير ادارة اعمال وتسويق/بريطانيا. شهادة مدير مستشفى معتمد من جامعة ميزدري / امريكا |
2002 2004 |
عضو مجلس ادارة شركة اوزايمز 2010- لغاية تاريخه. مدير قسم الادوية / العراق 2006-2016. مدير تسجيل الادوية والعلاقات القانونية / العراق 2004-2006. دعاية طبية / شركة الوافي 2002-2003.
|
المهندس سيف موسى مصطفى صالح
|
عضو مجلس ادارة |
1977 |
بكالوريس هندسة ميكانيكية / جامعة العلوم و التكنولوجيا. ماجستير ادارة اعمال وتمويل / امريكا. |
2000
2002 |
مدير عام شركة الطيف الدولي للطاقة المتجددة 2012 – 2014. محلل مالي / الولايات المتحدة 2000 – 2002. مستشار مالي / الولايات المتحدة 200 – 2005. مدير تطوير استراتيجي / الولايات المتحدة الامريكية 2005 – 2009. عضو مجلس ادارة شركة الثقة للنقل. |
المحامي يزن جميل محمد المحادين |
عضو مجلس ادارة
|
1977 |
بكالوريوس قانون /الجامعة الاردنية /ماجستير في القانون التجاري |
|
عضو نقابة المحامين الاردنيين من عام 2002 عضو هيئة ادارة شركة الصفوة للتامين نائب رئيس هيئة المديرين في شركة محادين للمحاماه والتحكيم مستشار قانوني للعديد من شركات المقاولات والمستشفيات وشركات التامين |
السيد صقر مصطفى فلاح عبد الفتاح |
عضو مجلس ادارة
|
1963 |
بكالوريوس اقتصاد / الجامعة الاردنية |
1984 |
مستشار اقتصادي مرخص من هيئة الاوراق المالية رئيس مجلس ادارة شركة الاسواق الناشئة للخدمات الماليةوالاستثمار مدير تنفيذي للاستثمار/ بنك الاسكان 1997-2010 مدير محافظ استثمارية /شركة العرب للتامين 1990- 1997 مدير محافظ استثمارية في الاسواق العالمية /الشركة الكويتية للتجارة والمقاولات 1984-1990 عضو مجلس ادارة شركة الصفوة للتامين عضو مجلس ادارة شركة المستقبل العربية للاستثمار |
الدكتور سعيد محمد سعيد الناطور |
عضو مجلس ادارة من تاريخ 30/6/2020 |
|
بكالوريوس الطب و الجراحة-جامعة عين شمس القاهرة |
1980
|
زمالة كلية الجراحين الملكية FRCS-Glasgow England 1987 البورد الاردني في الجراحة العامة 1990 زمالة كلية الجراحين الامريكية 1999 FACS
|
ب. أسماء ورتب أشخاص الإدارة العليا حتى 31/12/2021 ونبذة تعريفية عنهم:
اسم العضو |
المنصب |
تاريخ الميلاد |
الشهادات العلمية |
سنة التخرج |
الخبرات العمليه |
الدكتور موسى مصطفى علي صالح عضومجلس ادارة |
مدير عام الى تاريخ 11/5/2021 |
1950 |
والجراحة العامه/جامعة القاهره المجلس الطبي الاردني في الجراحه العامه زمالة كلية الجراحين الملكية/بريطانيا |
1975
1983
1984 |
مدير عام مستشفى جبل الزيتون 1994-2006 . استشاري جراحه 1994- للان . رئيس قسم الجراحه مستشفى الزرقاء الحكومي 1984-1988. منسق البرنامج التعليمي مستشفى ابن الهيثم 2013-2015. استشاري جراحه عامه 1984 لغاية تاريخه. |
الدكتور طارق فوزي اللوزي عضو مجلس ادارة |
المدير العام من تاريخ 11/5/2021 |
1978 |
بكالوريوس صيدله /مصر ماجستير ادارة اعمال وتسويق/بريطانيا شهادة مدير مستشفى معتمد من جامعة ميزدري / امريكا |
2002 2004 |
عضو مجلس ادارة شركة اوزايمز 2010-لغاية تاريخه. مدير قسم الادوية -العراق 2006-2016. مدير تسجيل الادوية والعلاقات القانونية - العراق 2004-2006. دعاية طبية / شركة الوافي 2002-2003. شهادة مدير مستشفى معتمد من جامعة ميزدري / امريكا |
الدكتور احمد جميل احمد قرقش نائب رئيس مجلس الادارة |
المدير الفني
|
1960 |
بكالوريوس في الطب والجراحة العامة/ الجامعة الاردنية ماجستير امراض باطنية البورد الاردني في الباطنية والجهاز الهضمي |
1984
1989 1998 |
المستشفى الاسلامي 1998-2000. استشاري جهاز هضمي وكبد 1998-لغاية تاريخه .
|
الاستاذ مروان محمد نور علي بكر |
قائم باعمال المدير العام |
1966 |
بكالوريوس قانون |
1991 |
محامي مزاول منذ عام 1996 - 2005 امين سر مجلس الإدارة 2004 – 2008 امين سر مجلس الإدارة 2017 – الى الان قائم باعمال المدير العام 2021 – الى الان |
السيد اسلام محمد عبد الرحمن خالد |
المدير المالي |
1979 |
بكالوريوس محاسبة |
2002 |
مدير دائرة البحث والتحليل المالي 11/2011-12/8/2015 |
Fourth: Shares:
No |
shareholder name |
Nationality |
Number of shares in 12/31/2021 |
percentage |
Number of shares in 31/12/2020 |
percentage |
1 |
Dr. Fawzi Mohamed Abdel Rahim ellauzi
|
Jordanian |
5,043,846 |
25.219 % |
5,036,164 |
25.18% |
2 |
Dr. Musa Mustafa Ali Saleh
|
Jordanian |
1,476,351 |
7.381 % |
1,522,492 |
7.61% |
3 |
Dr. Tariq Fawzi Muhammad ellauzi
|
Jordanian |
1,900,240 |
9.501 % |
1,900,240 |
9.50% |
4 |
Dr. hazem Fawzi Muhammad ellauzi
|
Jordanian |
1,900,237 |
9.501 % |
1,900,237 |
9.50% |
Names of the major shareholders whose number of shares exceeds 5% of the company’s capital on 31/12/2021
الرقم |
اسم المساهم |
الجنسية |
عدد الأسهم عام 31/12/2021 |
النسبة |
عدد الأسهم عام 31/12/2020 |
النسبة |
1 |
الدكتور فوزي محمد عبد الرحيم اللوزي |
الاردنية |
5,043,846 |
25.219 % |
5,036,164 |
25.18% |
2 |
الدكتور موسى مصطفى علي صالح |
الاردنية |
1,476,351 |
7.381 % |
1,522,492 |
7.61% |
3 |
الدكتور طارق فوزي محمد اللوزي |
الاردنية |
1,900,240 |
9.501 % |
1,900,240 |
9.50% |
4 |
الدكتور حازم فوزي محمد اللوزي |
الاردنية |
1,900,237 |
9.501 % |
1,900,237 |
9.50% |
Fifth: The competitive position of the company within its sector of activity and its main markets: Istishari Hospital occupies a prominent position in the medical services sector in Jordan and the Arab world.
Istishari Hospital holds a distinguished place at the forefront of private sector hospitals in terms of the quality of medical and hotel services, and the hospital implements international standards that have led the hospital towards leadership and excellence.
The management’s vision, clarity of its strategic objectives and prudent policies in attracting all tools of medical and health excellence and everything related to the patient’s interest, in addition to implementing effective marketing plans, have led to the enhancement of the hospital’s competitive share and its increase in the local and Arab market despite the relatively limited capacity compared to the number of beds available in the private sector . The hospital maintains its medical reputation and effective contribution to the Jordanian health economy, based on the principle of consistency on institutional principles and relentless pursuit of leadership.
خامساً : الوضع التنافسي للشركة ضمن قطاع نشاطها وأسواقها الرئيسية :
يحتل المستشفى الاستشاري مكانة مرموقة في قطاع الخدمات الطبية في الأردن والوطن العربي .
ويحجز المستشفى الاستشاري مكاناً مميزاً في مقدمة مستشفيات القطاع الخاص من حيث جودة الخدمات الطبية والفندقية ، ويقوم المستشفى بتطبيق المعايير الدولية التي قادت المستشفى نحو الريادة والتميز.
أدت رؤية الإدارة ووضوح اهدافها الاستراتيجية والسياسات الحصيفة في استقطاب كافة أدوات التميز الطبي والصحي و كل ما يتعلق بمصلحة المريض إضافة الى تطبيق خطط تسويقية فاعلة إلى تعزيز الحصة التنافسية للمستشفى وزيادتها في السوق المحلي والعربي على الرغم من محدودية سعته نسبياً مقارنة بعدد الاسرة المتاحة في القطاع الخاص . يحافظ المستشفى على سمعته الطبية ومساهمته الفاعلة في الاقتصاد الصحي الأردني معتمداً مبدأ الثبات على المبادئ المؤسسية والسعي الحثيث الذي لا يتوقف نحو الريادة .
Sixth: Degrees of Dependence on Specific Suppliers:
There is no reliance on specific suppliers or major customers locally or abroad who make up 10% or more of total purchases and/or sales or revenue
سادساً: درجات الاعتماد على موردين محددين:
لا يوجد اعتماد على موردين محددين أو عملاء رئيسيين محلياً أو خارجياً يشكلون 10% فأكثر من إجمالي المشتريات و / أو المبيعات أو الإيرادات.
Seventh: Governmental Protections and Privileges:
• The company benefits from the Investment Promotion Law from the date of its establishment until 21/4/2022.
• There are no patents or franchises obtained by the company
تستفيد الشركة من قانون تشجيع الاستثمار منذ تاريخ إنشائها ولغاية 21/4/2022.
لايوجد براءات اختراع أو حقوق امتياز حصلت الشركة عليها
Eighth: Decisions issued by the government, international organizations or others that have a material impact on the company's work:
There are no decisions issued by the government, international organizations or others that have a material impact on the company's work, products or competitiveness. The company, through the activities of the Istishari Hospital, is committed to applying the highest international quality standards (JCIA), as all international standards in hospital accreditation have been approved and applied.
لا يوجد قرارات صادرة عن الحكومة أو المنظمات الدولية أو غيرها لها أثر مادي على عمل الشركة أو منتجاتها أو قدراتها التنافسية. والشركة من خلال نشاطات المستشفى الاستشاري تلتزم بتطبيق أعلى معايير الجودة الدولية (JCIA) حيث تم اعتماد وتطبيق جميع المعايير الدولية في الاعتمادية للمستشفيات.
The organizational structure of The consultant and Investment group company
/ Istishari Hospital
Number of employees according to their qualifications:
Number of employees according to qualifications |
no |
qualification |
the number |
1 |
Master's |
27 |
2 |
Jordanian Medical Council |
27 |
3 |
BA |
320 |
4 |
3 years diploma |
13 |
5 |
diploma |
67 |
6 |
Royal Medical Services Diploma |
30 |
7 |
High school |
22 |
8 |
Without high school |
68 |
|
total |
574 |
Courses:
number of participants |
number of courses |
Course name |
no |
48 |
5 |
(Adult Cardiovascular Life Support (ACLS
|
1 |
62 |
2 |
(Basic Life Support (BLS
|
2 |
29 |
3 |
(Neonatal resuscitation program (NRP
|
3 |
13 |
1 |
Assessing Risk and Preventing Harm in The Clinical Micro-system
|
4 |
4 |
1 |
ATLS |
5 |
194 |
16 |
BLS Workshop
|
6 |
11 |
1 |
Canadian Triage Acuity Scale Course (CTAS)
|
7 |
18 |
1 |
Central Line Care and Management
|
8 |
11 |
1 |
Communication Skills
|
9 |
4 |
1 |
covid - 19 rapid antigen testing training
|
10 |
12 |
1 |
Excel for Beginners
|
11 |
4 |
1 |
ICD 10 - CM Workshop
|
12 |
10 |
1 |
Income Tax for Non-Accountants
|
13 |
27 |
1 |
Lactation Workshop
|
14 |
12 |
1 |
Leadership Workshop
|
15 |
11 |
1 |
Oncology Nursing and Chemotherapy Administration Course
|
16 |
78 |
8 |
PALS
|
17 |
41 |
3 |
Patient Relations & Workplace Communication Code Workshop
|
18 |
1 |
1 |
Re-certified as a Healthcare Certified Infection Interventionist
|
19 |
11 |
1 |
Self- Motivation Workshop
|
20 |
14 |
1 |
Utilization Management in Healthcare
|
21 |
B. The Distinguished Hospital Management Company.
Organizational Structure: General Manager - Liaison and Operations Officer - 2 Laboratory Managers
Number of employees: 4
The company did not conduct any rehabilitation and training programs for the company's employees during the fiscal year.
أ. الهيكل التنظيمي لشركة المجموعة الاستشارية الاستثمارية / المستشفى الاستشاري
عدد الموظفين حسب مؤهلاتهم:
عدد الموظفين حسب المؤهلات |
الرقم |
المؤهل |
العدد |
1 |
ماجستير |
27 |
2 |
المجلس الطبي الأردني |
27 |
3 |
بكالوريوس |
320 |
4 |
دبلوم 3 سنوات |
13 |
5 |
دبلوم |
67 |
6 |
دبلوم الخدمات الطبية الملكية |
30 |
7 |
توجيهي |
22 |
8 |
دون التوجيهي |
68 |
|
المجموع |
574 |
الدورات:
عدد المشاركين |
عدد الدورات |
اسم الدورة |
الرقم |
48 |
5 |
(Adult Cardiovascular Life Support (ACLS
|
1 |
62 |
2 |
(Basic Life Support (BLS
|
2 |
29 |
3 |
(Neonatal resuscitation program (NRP
|
3 |
13 |
1 |
Assessing Risk and Preventing Harm in The Clinical Micro-system
|
4 |
4 |
1 |
ATLS |
5 |
194 |
16 |
BLS Workshop
|
6 |
11 |
1 |
Canadian Triage Acuity Scale Course (CTAS)
|
7 |
18 |
1 |
Central Line Care and Management
|
8 |
11 |
1 |
Communication Skills
|
9 |
4 |
1 |
covid - 19 rapid antigen testing training
|
10 |
12 |
1 |
Excel for Beginners
|
11 |
4 |
1 |
ICD 10 - CM Workshop
|
12 |
10 |
1 |
Income Tax for Non-Accountants
|
13 |
27 |
1 |
Lactation Workshop
|
14 |
12 |
1 |
Leadership Workshop
|
15 |
11 |
1 |
Oncology Nursing and Chemotherapy Administration Course
|
16 |
78 |
8 |
PALS
|
17 |
41 |
3 |
Patient Relations & Workplace Communication Code Workshop
|
18 |
1 |
1 |
Re-certified as a Healthcare Certified Infection Interventionist
|
19 |
11 |
1 |
Self- Motivation Workshop
|
20 |
14 |
1 |
Utilization Management in Healthcare
|
21 |
ب. الشركة المتميزة لادارة المستشفيات.
الهيكل التنظيمي: المدير العام – موظف ارتباط وعمليات – مدراء مختبر عدد 2
عدد الموظفين: 4
لم تقم الشركة باجراء أي برامج تاهيل وتدريب لموظفي الشركة خلال السنة المالية.
Tenth: Description of the risks
1. Worrying competition from other countries.
2. Economic and political conditions in the region.
3. High continuous and uncountable operating costs.
4. Corona pandemic and closures under defense order
5. Intense competition internally in the health services market with the decline of medical tourism in the Kingdom.
6. Intense competition for highly qualified Jordanian human resources, both internally and externally.
7. Market limited.
8. The privacy of health services and the regulations in force that determine the nature of marketing, advertising, and dealing with doctors, service providers, and insurance companies.
9. Frequently changing and amending laws, regulations and instructions related to them confuses work programs and plans and increases burdens on the company
منافسة مقلقة من دول الجوارودول أخرى.
الظروف الاقتصادية والسياسية في المنطقة.
ارتفاع الكلف التشغيلة المتواصل وغير القابل للحصر.
جائحة كورونا والاغلاقات التي تمت بموجب امر الدفاع
المنافسة الشديدة داخلياً في سوق الخدمات الصحية مع تراجع حركة السياحة العلاجية في المملكة.
حدة التنافس على الموارد البشرية الاردنيه ذات الكفاءة العالية داخلياً و خارجياً.
محدودية السوق.
خصوصية الخدمات الصحية و الأنظمة المرعية التي تحدد طبيعة التسويق والإعلان والتعامل مع الأطباء ومقدمي الخدمات وشركات التأمين.
تكرار تغيير و تعديل القوانين والانظمة والتعليمات المتعلقة بها يربك برامج وخطط العمل ويزيد من الأعباء على الشركة.
Eleventh: The Company's Achievements:
1.The construction of car parks has been completed on the plot of land adjacent to the hospital, and work is underway to construct a clinic complex above the garages
. Continuing to develop and purchase new medical devices.2
. 3.Starting the finishing works for the vertical expansion of the hospital
. 4.Adding rare medical specialties, including the bone marrow transplantation department, and updating other pioneering departments
. 5.Replacing the old hospital management system program with another that has high technical capabilities and advantages, according to international standards.
. 6.We obtained HCAC Domestic Accreditation Certificate for the second time
. 7.The hospital systems operating on diesel fuel were changed to gas
تم انجاز بناء مواقف السيارات على قطعة الارض المجاورة للمستشفى ويتم العمل على انشاء مجمع عيادات فوق الكراجات
الاستمرار في تطوير وشراء اجهزة طبية جديدة.
البدء باعمال التشطيبات للتوسعة العامودية للمستشفى
اضافة تخصصات طبية نادرة منها قسم زراعة نخاع العظام و تحديث اقسام ريادية اخرى
استبدال برنامج نظام ادارة المستشفيات القديم بأخر له قدرات ومزايا فنية وتقنية عالية و بمقاييس دولية.
حصلنا على شهادة الاعتمادية المحلية HCAC للمرة الثانية
تم تغيير انظمة المستشفى العاملة بوقود الديزل الى الغاز
Twelfth: The financial impact of non-recurring operations:
There is no financial impact for operations of a non-recurring nature for the year 2021
لايوجد اثر مالي لعمليات ذات طبيعة غير متكررة لعام 2021
Thirteenth: Time series of realized profits or losses, distributed profits, net shareholders’ equity and prices of securities issued by the company for five years:
year |
2021 |
2020 |
2019 |
2018 |
2017 |
Realized profits/losses |
1,032,163
|
-1,213,299
|
917,511
|
837,384
|
865,085 |
Dividends |
0 |
0 |
1,055,000 |
- |
945,000
|
net shareholder equity |
20,621,437
|
19,939,221
|
21,275,594
|
15574130 |
14,969,372 |
stock prices* |
1.26 |
1.36
|
2.1 |
1.65 |
2.15 |
The company's shares were listed on the Amman Stock Exchange on 5/6/2006
العام |
2021 |
2020 |
2019 |
2018 |
2017 |
الأرباح/ الخسائر المحققة |
1,032,163
|
-1,213,299
|
917,511
|
837,384
|
865,085 |
الارباح الموزعة |
0 |
0 |
1,055,000 |
- |
945,000
|
صافي حقوق المساهمين |
20,621,437
|
19,939,221
|
21,275,594
|
15574130 |
14,969,372 |
اسعار الاوراق المالية* |
1.26 |
1.36
|
2.1 |
1.65 |
2.15 |
Fourteenth: Analysis of the company's financial position
trade rate |
0.019 |
0.077 |
0.082 |
0.063 |
0.184 |
Quick ratio |
0.728 |
0.973 |
1.356 |
0.84 |
1.012 |
cash ratio |
0.097 |
0.363 |
0.549 |
0.232 |
0.563 |
debt ratio |
38.60% |
37.84% |
35.98 % |
%42.31 |
%37.36 |
Book value per share |
1.031 |
0.997 |
1.118 |
1.078 |
1.109 |
Book value per share |
1.222 |
1.364 |
1.878 |
1.53 |
1.939 |
Ratio of current liabilities to shareholders' equity |
0.389 |
0.303 |
0.285 |
0.388 |
0.187 |
Fixed Assets to Shareholders Equity Ratio |
1.282 |
1.235 |
1.020 |
1.329 |
1.140 |
earnings per share |
0.052 |
-0.061 |
0.048 |
0.058 |
0.064 |
return on equity |
5.0% |
-6.1% |
4.3% |
%5.4 |
%5.8 |
Return on investment |
3.1% |
-3.8% |
2.8% |
%3.1 |
%3.6 |
إسم النسبة |
2020 |
2019 |
2018 |
2017 |
2016 |
نسبة التداول |
0.019 |
0.077 |
0.082 |
0.063 |
0.184 |
نسبة السيولة السريعة |
0.728 |
0.973 |
1.356 |
0.84 |
1.012 |
نسبة النقدية |
0.097 |
0.363 |
0.549 |
0.232 |
0.563 |
نسبة المديونية |
38.60% |
37.84% |
35.98 % |
%42.31 |
%37.36 |
القيمة الدفترية للسهم |
1.031 |
0.997 |
1.118 |
1.078 |
1.109 |
القيمة السوقية الى الدفترية |
1.222 |
1.364 |
1.878 |
1.53 |
1.939 |
نسبة المطلوبات المتداولة إلى حقوق المساهمين |
0.389 |
0.303 |
0.285 |
0.388 |
0.187 |
نسبة الموجودات الثابتة إلى حقوق المساهمين |
1.282 |
1.235 |
1.020 |
1.329 |
1.140 |
عائد السهم الواحد |
0.052 |
-0.061 |
0.048 |
0.058 |
0.064 |
العائد على حقوق المساهمين |
5.0% |
-6.1% |
4.3% |
%5.4 |
%5.8 |
العائد على الاستثمار |
3.1% |
-3.8% |
2.8% |
%3.1 |
%3.6 |
Fifteenth: The future plan:
The hospital started implementing its plan for the years 2022-2025. We are proud that the path of achievement is progressing within the established time plan
One of the fruits of this plan is that the hospital now occupies an advanced position among Jordanian hospitals.
Management will follow up on
. 1.Istishari Hospital Expansion Project
. 2.Increasing the number of doctors around the hospital
. 3.Increase the number of beds
. 4.Adding specialized centers
. 5.Convert our files into electronic files
. 6.Expansion of educational programs
. 7.Opening new markets by opening new markets or greater cooperation with existing markets
. 8.Expansion of the emergency department
9.Focus on quality.
بدأ المستشفى بتطبيق خطته للاعوام 2022 – 2025 . نفتخر بأن مسار الإنجاز يسير ضمن الخطة الزمنية المقررة
ومن ثمار هذه الخطة أن المستشفى الان يحتل مكانة متقدمة بين المستشفيات الاردنية .
ستتابع الإدارة انجاز:
مشروع توسعة المستشفى الاستشاري
زيادة عدد الاطباء حول المستشفى
زيادة عدد الاسرة
اضافة مراكز متخصصة
تحويل ملفاتنا الى ملفات الكترونية
التوسع بالبرامج التعليمية
فتح اسواق جديدة ن طريق فتح اسواق جديدة او تعاون اكبر مع اسواق موجودة
توسعة قسم الطواريء
التركيز على الجودة
Sixteenth: Auditors' fees:
• The audit fees for Messrs. Deloitte & Touche for the year 2020 amounted to (15,738) dinars, which are inclusive of sales tax, and there are no fees due.
• The audit fees for the Arab professionals of the Excellence Hospital Management Company for the year 2020 amounted to (1450) dinars
• The audit fees for Messrs. Deloitte & Touche for the year 2021 amounted to (21193) dinars, which is inclusive of sales tax and there are no fees due.
• The audit fees for the Arab professionals of the Al-Mutamayaz Hospital Management Company
for the year 2019 amounted to (2030) dinars
بلغت أتعاب التدقيق للسادة ديلويت اند توش لعام 2020 مبلغ (15738) ديناروهي شاملة لضريبة المبيعات ولا يوجد أي أتعاب مستحقة .
بلغت اتعاب التدقيق للسادة المهنيون العرب لشركة المتميزة لادارة المستشفيات لعام 2020 (1450) دينار
بلغت أتعاب التدقيق للسادة ديلويت اند توش لعام 2021 مبلغ (21193) ديناروهي شاملة لضريبة المبيعات ولا يوجد أي أتعاب مستحقة .
بلغت اتعاب التدقيق للسادة المهنيون العرب لشركة المتميزة لادارة المستشفيات لعام 2019 (2030) دينار
Seventeenth: A statement of the number of securities issued by the company and owned by any of the members of the Board of Directors, senior management persons with executive authority and their relatives, and the companies controlled by any of them, all compared to the previous year
A. Securities issued by the company and owned by natural and legal members of the board of directors, their representatives and their relatives as on 31/12/2021.
No |
Name of the member |
Position / Relevancy |
Nationality |
Controlled Companies** |
years |
|
31/12/2020 |
31/12/2021 |
1. |
Dr. Fawzi Mohamed Abdel Rahim ellauzi |
Chairman of the Board of Directors |
Jordanian |
- |
5,036,164 |
5,036,164 |
2. |
Dr. Ahmed Jamil Ahmed qarqash
|
Vice Chairman of the Board of Directors |
Jordanian |
- |
500,000 |
500,000 |
3. |
Dr. Tariq Fawzi Muhammad ellauzi |
Member of the Board of Directors |
Jordanian |
- |
1,900,240 |
1,900,240 |
4. |
Dr. Musa Mustafa Ali Saleh
|
Member of the Board of Directors |
Jordanian |
- |
1,522,492 |
1,476,351 |
5. |
Dr. Majeda Abdel Halim Suleiman Al-Jallad
|
Member of the Board of Directors |
Jordanian |
- |
649,247 |
649,247 |
6 |
Dr. Saeed Mohammed Saeed Al Natour
|
Member of the Board of Directors |
Jordanian |
- |
192,395 |
192,395 |
7. |
Engineer Saif Musa Mustafa Saleh
|
Member of the Board of Directors |
Jordanian |
- |
524,432 |
524,432 |
8. |
Lawyer Yazan Jamil Muhammad Al-Mahaden |
Member of the Board of Directors |
Jordanian |
|
26,392 |
60,557 |
9. |
Mr. Saqer Mustafa Falah Abdel Fattah
|
Member of the Board of Directors |
Jordanian |
|
10,000 |
10,000 |
* There are no securities issued by the company and owned by the relatives of the members of the Board of Directors until 31/12/2021. |
*There are no shares in the names of the representatives of the members of the Board of Directors
**No companies controlled by members of the Board of Directors or their representatives or their relatives own shares in the company.
. B. Number of securities owned by senior management and insiders in the company and their relatives for the years 2020 and 2021
N o |
name |
Position / Relevancy |
Nationality |
Number of Shares |
|
2020 |
2021 |
1. |
Dr. Musa Mustafa Ali Saleh
|
General Manager until 11/5/2021
|
Jordanian |
1,522,492 |
1,476,351 |
2. |
Dr. Tariq Fawzi Muhammad ellauzi |
General Manager from 11/5/2021 |
Jordanian |
1,900,240 |
1,900,240 |
3. |
Dr. Ahmed Jamil Ahmed qarqash
|
Technical Director |
Jordanian |
500,000 |
500,000 |
4. |
Islam Mohammad abdul rahman khaled |
Chief Financial Officer |
Jordanian |
22,222 |
22,222 |
7. |
Marwan Mohammad noor baker |
Secretary of the Board of Directors |
Jordanian |
0 |
0 |
|
* There are no securities owned by relatives of senior management and insiders in the company
** There are no companies controlled by the senior management and insiders in the company or their representatives or their relatives owning shares in the company
الأوراق المالية المصدرة من قبل الشركة والمملوكة من قبل أعضاء مجلس الاداره الطبيعين و الاعتبارين و ممثيلهم وأقاربهم كما في 31/12/2021 .
لرقم |
اسم العضو |
المنصب / الصلة |
الجنسية |
الشركات المسيطر عليها** |
السنوات |
||||||||
31/12/2020 |
31/12/2021 |
||||||||||||
1. |
الدكتور فوزي محمد عبد الرحمن اللوزي |
رئيس مجلس الادارة |
اردنية |
- |
5,036,164 |
5,036,164 |
|||||||
2. |
الدكتور احمد جميل احمد قرقش |
نائب الرئيس |
اردنية |
- |
500,000 |
500,000 |
|||||||
3. |
الدكتور طارق فوزي محمد اللوزي |
عضو |
اردنية |
- |
1,900,240 |
1,900,240 |
|||||||
4. |
الدكتور موسى مصطفى علي صالح |
عضو |
اردنية |
- |
1,522,492 |
1,476,351 |
|||||||
5. |
الدكتورة ماجدة عبد الحليم سليمان الجلاد
|
عضو |
اردنية |
- |
649,247 |
649,247 |
|||||||
6 |
الدكتور سعيد محمد سعيد الناطور |
عضو |
اردنية |
- |
192,395 |
192,395 |
|||||||
7. |
المهندس سيف موسى مصطفى صالح |
عضو |
اردنية |
- |
524,432 |
524,432 |
|||||||
8. |
المحامي يزن جميل محمد المحادين |
عضو |
الأردنية |
|
26,392 |
60,557 |
|||||||
9. |
السيد صقر مصطفى فلاح عبد الفتاح |
عضو |
الأردنية |
|
10,000 |
10,000 |
* لا يوجد أوراق المالية مصدرة من قبل الشركة والمملوكة من قبل أقارب أعضاء مجلس الاداره حتى 31/12/2021 . |
* لا توجد اسهم باسماء ممثلي اعضاء مجلس الادارة
** لا يوجد شركات مسيطر عليها من قبل اعضاء مجلس الادارة أو ممثليهم أو اقاربهما تملك اسهماً في الشركة.
2. عدد الاوراق المالية المملوكة من قبل اشخاص الإدارة العليا و المطلعين في الشركة وأقاربهم للاعوام 2020 و
2021
الرقم |
الاسم |
المنصب / الصلة |
الجنسية |
عدد الاسهم |
|||||||
2020 |
2021 |
||||||||||
1. |
الدكتور موسى مصطفى على صالح |
مدير عام حتى تاريخ 11/5/2021 |
اردنية |
1,522,492 |
1,476,351 |
||||||
2. |
الدكتور طارق فوزي محمد اللوزي |
المدير العام من تاريخ 11/5/2021 |
اردنية |
1,900,240 |
1,900,240 |
||||||
3. |
الدكتور احمد جميل احمد قرقش |
المدير الفني |
اردنية |
500,000 |
500,000 |
||||||
4. |
السيد اسلام محمد عبد الرحمن خالد |
المدير المالي |
اردنية |
22,222 |
22,222 |
||||||
7. |
مروان محمد نور علي بكر |
امين سر مجلس الادارة |
اردنية |
0 |
0 |
عدد الاوراق المالية المملوكة من قبل اقارب الإدارة العليا و المطلعين في الشركة |
*لا يوجد اوراق مالية مملوكة من قبل اقارب الإدارة العليا و المطلعين في الشركة
** لا يوجد شركات مسيطر عليها من قبل الاشخاص الإدارة العليا و المطلعين في الشركة أو ممثليهم أو اقاربهم تملك اسهماً في الشركة.
Eighteenth: The benefits and rewards enjoyed by the chairman, members of the board of directors, and senior management persons with executive authority during the fiscal year, including all amounts received by each of them as wages, fees, salaries, bonuses, etc., and the amounts paid to each of them as travel and transportation expenses inside and outside the Kingdom
No |
name |
Occupation |
Salaries/monthly |
Transportation |
Advantages |
Total |
1 |
Dr. Fawzi Mohamed Abdel Rahim ellauzi |
Chairman of the Board of Directors |
0 |
1000 |
0 |
0 |
2 |
Dr. Ahmed Jamil Ahmed qarqash
|
Vice Chairman of the Board of Directors/ Technical Director |
4000 |
1000 |
0 |
48000 |
3 |
Dr. Musa Mustafa Ali Saleh
|
Member of the Board of Directors/ |
12500-
|
1000 |
0 |
54435.483 |
4 |
Dr. Tariq Fawzi Muhammad ellauzi |
Member of the Board of Directors/ General Manager |
12500
|
1000 |
0 |
139193.547 |
5 |
Dr. Majeda Abdel Halim Suleiman Al-Jallad
|
Member of the Board of Directors/ |
0 |
1000 |
0 |
0 |
6 |
Dr. Saeed Mohammed Saeed Al Natour
|
Member of the Board of Directors/ |
0 |
0 |
0 |
0 |
7 |
Engineer Saif Musa Mustafa Saleh
|
Member of the Board of Directors/ |
0 |
1000 |
0 |
0 |
8 |
Lawyer Yazan Jamil Muhammad Al-Mahaden |
Member of the Board of Directors/ |
0 |
1000 |
0 |
0 |
9 |
Mr. Saqer Mustafa Falah Abdel Fattah
|
Member of the Board of Directors/ |
0 |
1000 |
0 |
0 |
10 |
Islam Mohammad abdul rahman khaled |
Chief Financial Officer |
3000 |
0 |
0 |
36000 |
11 |
Marwan Mohammad noor baker |
Secretary of the Board of Directors |
1000 |
0 |
500 |
18000 |
12 |
Nour aldeen adnan hasan alhasan |
internal auditor |
1000 |
0 |
0 |
12000 |
|
|
|
|
|
|
|
* Disbursement of transportation allowance for members of the Board of Directors has been suspended during 2021
المزايا والمكافآت التي يتمتع بها كل من رئيس وأعضاء مجلس الإدارة وأشخاص الإدارة العليا ذوو السلطة التنفـيذية خلال السنة المالية بما فـي ذلك جميع المبالغ التي حصل عليها كل منهم كأجور وأتعاب ورواتب ومكافآت وغيرها، والمبالغ التي دفعت لكل منهم كنفقات سفر وانتقال داخل المملكة وخارجها.
الرقم |
الإسم |
الوظيفة |
الرواتب /شهري |
التنقلات |
مزايا |
الاجمالي |
1 |
الدكتور فوزي محمد عبد الرحمن اللوزي |
رئيس مجلس الادارة |
0 |
1000 |
0 |
0 |
2 |
الدكتور احمد جميل احمد قرقش |
نائب رئيس مجلس الادارة/المدير الطبي |
4000 |
1000 |
0 |
48000 |
3 |
الدكتور موسى مصطفى علي صالح |
عضو مجلس ادارة |
12500- (كمدير عام لمدة أربعة أشهر و 11 يوما) |
1000 |
0 |
54435.483 |
4 |
الدكتور طارق فوزي محمد اللوزي |
عضو مجلس ادارة/ المدير العام |
10000- (كنائب للمدير العام لمدة أربعة أشهر و 10 أيام)
12500- (كمدير عام لمدة سبعة أشهر و 21 يوما)
|
1000 |
0 |
139193.547 |
5 |
الدكتورة ماجدة عبد الحليم سليمان الجلاد |
عضو مجلس ادارة/مديرة دائرة التدريب و التعليم/رئيسة قسم النسائية و التوليد |
0 |
1000 |
0 |
0 |
6 |
الدكتور احمد عبد عثمان خليل |
عضو مجلس ادارة |
0 |
1000 |
0 |
0 |
7 |
المهندس سيف موسى مصطفى صالح |
عضو مجلس ادارة |
0 |
1000 |
0 |
0 |
8 |
المحامي يزن جميل محمد المحادين |
عضو مجلس ادارة |
0 |
1000 |
0 |
0 |
9 |
السيد صقر مصطفى فلاح عبد الفتاح |
عضو مجلس ادارة |
0 |
1000 |
0 |
0 |
10 |
السيد اسلام محمد عبد الرحمن خالد |
المدير المالي |
3000 |
0 |
0 |
36000 |
11 |
السيد مروان محمد نور علي بكر |
امين سر مجلس الادارة |
1000 |
0 |
500 |
18000 |
12 |
نور الدين عدنان حسن الحسن |
المدقق الداخلي |
1000 |
0 |
0 |
12000 |
13 |
الدكتور سعيد محمد سعيد الناطور |
عضو مجلس ادارة |
0 |
0 |
0 |
0 |
*تم إيقاف صرف بدل التنقلات لاعضاء مجلس الادارة خلال 2021
Nineteenth: Donations and grants paid by the company during the fiscal year
There are no donations or grants paid by the company during 2021.
يوجد أي تبرعات أو منح دفعتها الشركة خلال عام 2021.
Twenty: Transactions with Related Parties
I dealt with Al-Wafi Group for Marketing and International Trade to purchase medical equipment that was put forward through a bid and according to the requirements of the law. The legal advisor of the company is Mahadin Law Firm and Arbitration Works, and a member of the Board of Directors, Mr. Yazan Mahadin, is a partner in this company. These transactions did not amount to (5%) of the company's assets, according to the latest financial statements
تعاملت مع شركة مجموعة الوافي للتسويق والتجارة الدولية بشراء معدات طبية طرحت عن طريق عطاء وحسب متطلبات القانون ورئيس مجلس الإدارة الدكتور فوزي اللوزي شريك فيها . كما ان المستشار القانون للشركة هو شركة محادين للمحاماه واعمال التحكيم وعضو مجلس الإدارة السيد يزن محادين شريك في هذه الشركة . وهذه التعاملات لم تبلغ نسبتها ( 5 % ) من موجودات الشركة وفقا لاخر بيانات مالية .
Twenty-one: The company’s contribution to environmental protection and local community service
• Since its establishment, the hospital has been keen to be at the forefront of hospitals that abide by the laws and regulations related to the environment, as it conducted a study for environmental auditing, in cooperation with the Ministry of Environment and the Royal Scientific Society, to study the environmental effects of the hospital's presence in a residential area and to set corrective plans for what the study resulted in.
• In the context of serving the local community and helping the incapable patients, the hospital helped this group by bearing part of the costs of their treatment.
• The hospital has been declared a smoke-free area.
حرص المستشفى منذ إنشائه أن يكون في صدارة المستشفيات التي تلتزم بالقوانين والأنظمة التي تخص البيئة حيث قام باجراء دراسة للتدقيق البيئي وبالتعاون مع وزارة البيئة والجمعية العلمية الملكية لدراسة الاثار البيئية لوجود المستشفى في منطقة سكنية ووضع الخطط التصحيحية لما افرزته الدراسة.
في اطار خدمة المجتمع المحلي ومساعدة المرضى غير المقتدرين فقد ساعد المستشفى هذه الفئة بتحمل جزء من تكاليف معالجتهم.
تم الاعلان عن المستشفى منطقة خالية من التدخين.
01/01/2021 - 31/12/2021 | ||||
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نص 1 | نص 2 | ||
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Ahmad Fathi Shitiwi | اخمد فتجي شتيوي | ||
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1020 | |||
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deloitte and touche (M.E) | ديلويت اند توش (الشرق الاوسط) | ||
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29/03/2022 | |||
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نص 3 | نص 4 | ||
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غير متحفظ | |||
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نص 5 | نص 6 | ||
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نص 7 | نص 8 | ||
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نص 9 | نص 10 | ||
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نص 11 | نص 12 | ||
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نص 13 | نص 14 | ||
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نص 15 | نص 16 | ||
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نص 17 | نص 18 |
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
المستقل
ع م / 007568
إلى السادة المساهمين
شركة المجموعة الاستشارية الاستثمارية
(شركة مساهمة عامة محدودة)
عمان – المملكة الاردنية الهاشمية
تقرير حول تدقيق القوائم المالية الموحدة
الـــرأي
قمنا بتدقيق القوائم المالية الموحدة لشركة المجموعة الاستشارية الاستثمارية (شركة مساهمة عامة) والتي تتكون من قائمة المركز المالي الموحدة كما في 31 كانون الاول 2021 ، وكل من قائمة الأرباح أو الخسائر والدخل الشامل الموحدة والتغيرات في حقوق المساهمين الموحدة والتدفقات النقدية الموحدة للسنة المنتهية بذلك التاريخ تتضمن ملخص للسياسات المحاسبية الهامة.
فــي رأينا ، إن القوائم المالية الموحدة المرفقة تظهر بصورة عادلة ، من جميع النواحي الجوهرية ، المركز المالـــي الموحد للشركة كمــا فــي 31 كانون الاول 2021 وأدائها المالي الموحد وتدفقاتها النقدية الموحدة للسنة المنتهية بذلك التاريخ وفقاً للمعايير الدولية للتقارير المالية .
اساس الـــــرأي
لقد قمنا بتدقيقنا وفقاً للمعايير الدولية للتدقيق . إن مسؤولياتنا بموجب تلك المعايير موضحه في فقرة "مسؤولية مدقق الحسابات حول تدقيق القوائم المالية الموحدة" في تقريرنا . أننا مستقلون عن الشركة وفق ميثاق قواعد السلوك المهني للمحاسبين القانونيين الصادر عن المجلس الدولي لمعايير السلوك المهني للمحاسبين القانونيين بالإضافة الى المتطلبات السلوك المهني الاخرى في الاردن المتعلقة بتدقيقنا للقوائم المالية الموحدة للشركة ، وقد أوفينا بمسؤوليتنا المتعلقة بمتطلبات السلوك المهني الأخرى. ونعتقد بأن بينات التدقيق الثبوتية التي حصلنا عليها كافيه ومناسبة لتوفر أساسا لرأينا اعلاه.
امور تدقيق رئيسية
تعتبر أمور التدقيق الرئيسية، في تقديرنا المهني، الأكثر أهمية في تدقيقنا للقوائم المالية الموحدة للسنة الحالية. وقد تم تناول هذه الأمور في سياق تدقيقنا للقوائم المالية ككل ، وفي تشكيل رأينا حولها ، ولا نبدي رأيا منفصلا حولها.
لقد قمنا بالمهام المذكورة في فقرة مسؤولية مدقق الحسابات والمتعلقة بتدقيق القوائم المالية الموحدة ، بالإضافة لكافة الامور المتعلقة بذلك وبناء عليه ، فإن تدقيقنا يشمل تنفيذ الاجراءات التي تم تصميمها للاستجابة لتقييمنا لمخاطر الاخطاء الجوهرية في القوائم المالية الموحدة. ان نتائج اجراءات التدقيق التي قمنا بها ، بما في ذلك الاجراءات المتعلقة بمعالجة الامور المشار اليها ادناه ، توفر اساسا لرأينا حول تدقيق القوائم المالية الموحدة المرفقة.
تم تقديم وصف حول كيفية دراسة الأمر المشار اليه ادناه ضمن إجراءات التدقيق :
الاعتراف بالايرادات |
كيفية معالجة أمر التدقيق الرئيسي ضمن نطاق تدقيقنا |
بلغت ايرادت المجموعة 17,3 مليون دينار للسنة المنتهية في 31 كانون الأول 2021.
تتكون الايرادات من مجموعة واسعة ومتعددة من الحركات التي يتم تنفيذها بشكل يومي والتي تعتمد على فعالية التشغيل لنظام الرقابة الالية على الايرادات وخصوصا الرقابة على الدخول والصلاحيات.
ان صلاحيات الدخول الى الانظمة يتم منحها للاشخاص لتمكينهم من القيام بالادوار المحددة لهم ، حيث ان هذه الصلاحيات تعتبر مهمة لتأكيد ان التغيرات في التطبيقات والبيانات تمت ضمن الصلاحيات المسموحة وبطريقة مناسبة، وضمان ان العاملين يملكون الصلاحيات وان هذه الصلاحيات يتم التأكد منها ومتابعتها بإستمرار من قبل الادراة للتقليل احتمالية الاحتيال أو الخطأ. بالاضافة تقوم الادارة بتطبيق احكام وتقديرات هامة بما يتعلق بتوقيت ومبلغ الايرادات المعترف بها ، وبالتالي تم اعتبار الاعتراف بالايرادات أمر تدقيق رئيسي.
في ما يلي ايضاحات القوائم المالية الموحدة التي تحتوي على المعلومات ذات العلاقة بالامورالتي تم مناقشتها اعلاه :
ايضاح (2) - اهم السياسات المحاسبية المتبعة ايضاح (4) - الأحكام المحاسبية الهامة والمصادر الرئيسية للتقديرات غير المؤكدة ايضاح (18) – الايرادات التشغيلية بالصافي.
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اعتمد منهج التدقيق على انظمة الرقابة الداخلية الالية على الايرادات ، وعليه تم تصميم الاجراءات التالية لفحص الدخول والاجراءات الرقابية على انظمة تكنولوجيا المعلومات وذلك بمساعدة فريقنا المختص في تكنولوجيا المعلومات:
كما قمنا ايضا بتنفيذ اجراءات التدقيق التالية:
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معلومات أخرى
إن الإدارة مسؤولة عن المعلومات الأخرى . تتكون المعلومات الأخرى من المعلومات الواردة في التقرير السنوي غير القوائم المالية الموحدة وتقرير مدقق الحسابات حولها. اننا نتوقع ان يتم تزويدنا بالتقرير السنوي بتاريخ لاحق لتقريرنا. لا يشمل رأينا حول القوائم المالية الموحدة المعلومات الأخرى وإننا لا نبدي اي نوع من التأكيد او استنتاج حولها .
فيما يتعلق بتدقيق القوائم المالية الموحدة ، فإن مسؤوليتنا هي قراءة المعلومات الأخرى المذكورة أعلاه عندما تصبح متاحة لنا ، بحيث نُقيّم فيما اذا كانت المعلومات الأخرى غير متوافقة بشكل جوهري مع القوائم المالية الموحدة او المعلومات التي تم التوصل إليها من خلال تدقيقنا أو ان المعلومات الأخرى تتضمن اخطاء جوهرية .
مسؤوليات الادارة والقائمين على الحوكمة في اعداد القوائم المالية الموحدة
إن الادارة مسؤولة عن إعداد هذه القوائم المالية الموحدة وعرضها بصورة عادلة وفقاً للمعايير الدولية للتقارير المالية . وتشمل هذه المسؤولية الاحتفاظ بالرقابة الداخلية التي تجدها الادارة مناسبة لتمكنها من اعداد القوائم المالية موحدة بصورة عادلة خالية من أخطاء جوهرية ، سواء كانت ناشئة عن الاحتيال او عن الخطأ .
عند إعداد القوائم المالية الموحدة ، ان الادارة مسؤولة عن تقييم قدرة الشركة على الاستمرار كمنشأة مستمرة ، والافصاح ، حسبما يقتضيه الحال ، عن المسائل المتعلقة بالاستمرارية واستخدام مبدأ الاستمرارية المحاسبي إلا إذا قررت الادارة تصفية الشركة أو ايقاف عملياتها ، أو أنه لا يوجد لديها بديل واقعي الا القيام بذلك .
ويعتبر القائمين على الحوكمة مسؤولين عن الإشراف على طريقة إعداد التقارير المالية للشركة.
مسؤوليات مدقق الحسابات حول تدقيق القوائم المالية الموحدة
إن اهدافنا تتمثل بالحصول على تأكيد معقول فيما إذا كانت القوائم المالية الموحدة ككل خالية من أخطاء جوهرية، سواء كانت ناشئة عن احتيال أو عن خطأ ، وإصدار تقرير التدقيق الذي يشمل رأينا. ان التأكيد المعقول هو مستوى عالٍ من التأكيد ، ولا يشكل ضمانة بان تكشف دائماً عملية التدقيق التي تمّت وفقا للمعايير الدولية للتدقيق أي خطأ جوهري في حال وجوده. من الممكن ان تنشأ الاخطاء عن الاحتيال أو عن الخطأ ، وتعتبر جوهرية بشكل فردي أو مجتمعة فيما إذا كان من المتوقع تأثيرها على القرارات الاقتصادية المتخذة من المستخدمين بناءً على هذه القوائم المالية الموحدة.
كجزء من عملية التدقيق وفقا لمعايير التدقيق الدولية ، فإننا نمارس الاجتهاد المهني ونحافظ على الشك المهني طيلة فترة التدقيق . كما نقوم أيضا :
بتحديد وتقييم مخاطر الاخطاء الجوهرية في القوائم المالية ، سواء كانت ناشئة عن احتيال أو عن خطأ ، والتخطيط والقيام بإجراءات التدقيق بما يستجيب مع تلك المخاطر والحصول على أدلة تدقيق كافية ومناسبة توفر أساسا لرأينا . ان مخاطر عدم اكتشاف خطأ جوهري ناتج عن الاحتيال تفوق تلك الناتجة عن الخطأ ، حيث يشمل الاحتيال على التواطؤ والتزوير والحذف المتعمد والتحريفات أو تجاوز نظام الرقابة الداخلي .
بفهم لنظام الرقابة الداخلي ذو الصلة بالتدقيق من أجل تخطيط إجراءات تدقيق مناسبة حسب الظروف ، ولكن ليس من أجل إبداء رأي حول فعالية الرقابة الداخلية للشركة.
بتقييم مدى ملاءمة السياسات المحاسبية المتبعة ومعقولية التقديرات المحاسبية والايضاحات المتعلقة بها المعدة من قبل الإدارة .
باستنتاج حول مدى ملاءمة استخدام الادارة لمبدأ الاستمرارية المحاسبي ، وبناء على أدلة التدقيق التي تم الحصول عليها ، في حال وجود حالة جوهرية من عدم التيقن متعلقة بأحداث أو ظـــروف قد تثير شكًّ جوهرياً حول قدرة الشركة على الاستمرار . وفي حال الاستنتاج بوجود حالة جوهرية من عدم التيقن ، يتوجب علينا لفت الانتباه في تقريرنا إلى الافصاحات ذات الصلة الواردة في القوائم المالية الموحدة ، أو في حال كانت هذه الافصاحات غير كافية يتوجب علينا تعديل رأينا . هذا ونعتمد في استنتاجاتنا على أدلة التدقيق التي تم الحصول عليها حتى تاريخ تقريرنا ، ومع ذلك قد تؤدي الاحداث أو الظروف المستقبلية بالشركة إلى التوقف عن القدرة على الاستمرار.
بتقييم العرض الإجمالي ، لهيكل ومحتوى القوائم المالية الموحدة ، بما في ذلك الإفصاحات ، وفيما إذا كانت القوائم المالية الموحدة تظهر العمليات والاحداث ذات العلاقة بطريقة تحقق العرض العادل .
نقوم بالتواصل مع القائمين على الحوكمة فيما يتعلق على سبيل المثال لا الحصر بنطاق وتوقيت التدقيق ونتائج التدقيق الهامة ، بما في ذلك أي خلل جوهري في نظام الرقابة الداخلي يتبين لنا من خلال تدقيقنا .
الحصول على أدلة تدقيق كافية ومناسبة فيما يتعلق بالمعلومات المالية من الكيانات أو الأنشطة التجارية داخل المجموعة لإبداء الرأي حول القوائم المالية الموحدة. إننا مسؤولون عن التوجيه والإشراف وتنفيذ التدقيق على صعيد المجموعة وشركاتها التابعة ونبقى المسؤولون الوحيدون عن رأينا.
كما نقوم بتزويد القائمين على الحوكمة بما يفيد امتثالنا لقواعد السلوك المهني المتعلقة بالاستقلالية ، والتواصل معهم بخصوص جميع العلاقات وغيرها من المسائل التي من الممكن الاعتقاد بانها تؤثر على استقلاليتنا وحيثما ينطبق إجراءات الحماية ذات العلاقة .
من الامور التي تم التواصل بشأنها مع القائمين على الحوكمة ، نقوم بتحديد أكثر هذه الامور أهمية في تدقيق القوائم المالية الموحدة للسنة الحالية ، والتي تعد أمور تدقيق رئيسية . نقوم بشرح هذه الامور في تقريرنا حول التدقيق إلا إذا حال القانون أو الأنظمة دون الافصاح العلني عنها ، أو عندما نقرر في حالات نادرة للغاية ، ان لا يتم ذكر امر معين في تقريرنا في حال كان للافصاح تأثيرات سلبية يتوقع منها ان تفوق منفعتها المصلحة العامة بشكل معقول .
تقرير حول المتطلبات القانونية والتنظيمية الأخرى
تحتفظ الشركة بقيود وسجلات محاسبية منظمة بصورة أصولية تتفق من كافة النواحي الجوهرية مع القوائم المالية الموحدة ونوصي الهيئة العامة للمساهمين بالمصادقة عليها.
عمان – الأردن ديلويت آند توش (الشرق الأوسط) – الأردن
29 اذار 2022
احـمـد فــتــحي شـتـيــوي
إجـــــــــازة رقم (1020)
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
قمنا بتدقيق القوائم المالية الموحدة لشركة المجموعة الاستشارية الاستثمارية (شركة مساهمة عامة) والتي تتكون من قائمة المركز المالي الموحدة كما في 31 كانون الاول 2021 ، وكل من قائمة الأرباح أو الخسائر والدخل الشامل الموحدة والتغيرات في حقوق المساهمين الموحدة والتدفقات النقدية الموحدة للسنة المنتهية بذلك التاريخ تتضمن ملخص للسياسات المحاسبية الهامة.
فــي رأينا ، إن القوائم المالية الموحدة المرفقة تظهر بصورة عادلة ، من جميع النواحي الجوهرية ، المركز المالـــي الموحد للشركة كمــا فــي 31 كانون الاول 2021 وأدائها المالي الموحد وتدفقاتها النقدية الموحدة للسنة المنتهية بذلك التاريخ وفقاً للمعايير الدولية للتقارير المالية
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
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Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
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Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
لقد قمنا بتدقيقنا وفقاً للمعايير الدولية للتدقيق . إن مسؤولياتنا بموجب تلك المعايير موضحه في فقرة "مسؤولية مدقق الحسابات حول تدقيق القوائم المالية الموحدة" في تقريرنا . أننا مستقلون عن الشركة وفق ميثاق قواعد السلوك المهني للمحاسبين القانونيين الصادر عن المجلس الدولي لمعايير السلوك المهني للمحاسبين القانونيين بالإضافة الى المتطلبات السلوك المهني الاخرى في الاردن المتعلقة بتدقيقنا للقوائم المالية الموحدة للشركة ، وقد أوفينا بمسؤوليتنا المتعلقة بمتطلبات السلوك المهني الأخرى. ونعتقد بأن بينات التدقيق الثبوتية التي حصلنا عليها كافيه ومناسبة لتوفر أساسا لرأينا اعلاه
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
امور تدقيق رئيسية
تعتبر أمور التدقيق الرئيسية، في تقديرنا المهني، الأكثر أهمية في تدقيقنا للقوائم المالية الموحدة للسنة الحالية. وقد تم تناول هذه الأمور في سياق تدقيقنا للقوائم المالية ككل ، وفي تشكيل رأينا حولها ، ولا نبدي رأيا منفصلا حولها.
لقد قمنا بالمهام المذكورة في فقرة مسؤولية مدقق الحسابات والمتعلقة بتدقيق القوائم المالية الموحدة ، بالإضافة لكافة الامور المتعلقة بذلك وبناء عليه ، فإن تدقيقنا يشمل تنفيذ الاجراءات التي تم تصميمها للاستجابة لتقييمنا لمخاطر الاخطاء الجوهرية في القوائم المالية الموحدة. ان نتائج اجراءات التدقيق التي قمنا بها ، بما في ذلك الاجراءات المتعلقة بمعالجة الامور المشار اليها ادناه ، توفر اساسا لرأينا حول تدقيق القوائم المالية الموحدة المرفقة.
تم تقديم وصف حول كيفية دراسة الأمر المشار اليه ادناه ضمن إجراءات التدقيق :
الاعتراف بالايرادات |
كيفية معالجة أمر التدقيق الرئيسي ضمن نطاق تدقيقنا |
بلغت ايرادت المجموعة 17,3 مليون دينار للسنة المنتهية في 31 كانون الأول 2021.
تتكون الايرادات من مجموعة واسعة ومتعددة من الحركات التي يتم تنفيذها بشكل يومي والتي تعتمد على فعالية التشغيل لنظام الرقابة الالية على الايرادات وخصوصا الرقابة على الدخول والصلاحيات.
ان صلاحيات الدخول الى الانظمة يتم منحها للاشخاص لتمكينهم من القيام بالادوار المحددة لهم ، حيث ان هذه الصلاحيات تعتبر مهمة لتأكيد ان التغيرات في التطبيقات والبيانات تمت ضمن الصلاحيات المسموحة وبطريقة مناسبة، وضمان ان العاملين يملكون الصلاحيات وان هذه الصلاحيات يتم التأكد منها ومتابعتها بإستمرار من قبل الادراة للتقليل احتمالية الاحتيال أو الخطأ. بالاضافة تقوم الادارة بتطبيق احكام وتقديرات هامة بما يتعلق بتوقيت ومبلغ الايرادات المعترف بها ، وبالتالي تم اعتبار الاعتراف بالايرادات أمر تدقيق رئيسي.
في ما يلي ايضاحات القوائم المالية الموحدة التي تحتوي على المعلومات ذات العلاقة بالامورالتي تم مناقشتها اعلاه :
ايضاح (2) - اهم السياسات المحاسبية المتبعة ايضاح (4) - الأحكام المحاسبية الهامة والمصادر الرئيسية للتقديرات غير المؤكدة ايضاح (18) – الايرادات التشغيلية بالصافي.
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اعتمد منهج التدقيق على انظمة الرقابة الداخلية الالية على الايرادات ، وعليه تم تصميم الاجراءات التالية لفحص الدخول والاجراءات الرقابية على انظمة تكنولوجيا المعلومات وذلك بمساعدة فريقنا المختص في تكنولوجيا المعلومات:
كما قمنا ايضا بتنفيذ اجراءات التدقيق التالية:
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INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
إن الإدارة مسؤولة عن المعلومات الأخرى . تتكون المعلومات الأخرى من المعلومات الواردة في التقرير السنوي غير القوائم المالية الموحدة وتقرير مدقق الحسابات حولها. اننا نتوقع ان يتم تزويدنا بالتقرير السنوي بتاريخ لاحق لتقريرنا. لا يشمل رأينا حول القوائم المالية الموحدة المعلومات الأخرى وإننا لا نبدي اي نوع من التأكيد او استنتاج حولها .
فيما يتعلق بتدقيق القوائم المالية الموحدة ، فإن مسؤوليتنا هي قراءة المعلومات الأخرى المذكورة أعلاه عندما تصبح متاحة لنا ، بحيث نُقيّم فيما اذا كانت المعلومات الأخرى غير متوافقة بشكل جوهري مع القوائم المالية الموحدة او المعلومات التي تم التوصل إليها من خلال تدقيقنا أو ان المعلومات الأخرى تتضمن اخطاء جوهرية .
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
إن الادارة مسؤولة عن إعداد هذه القوائم المالية الموحدة وعرضها بصورة عادلة وفقاً للمعايير الدولية للتقارير المالية . وتشمل هذه المسؤولية الاحتفاظ بالرقابة الداخلية التي تجدها الادارة مناسبة لتمكنها من اعداد القوائم المالية موحدة بصورة عادلة خالية من أخطاء جوهرية ، سواء كانت ناشئة عن الاحتيال او عن الخطأ .
عند إعداد القوائم المالية الموحدة ، ان الادارة مسؤولة عن تقييم قدرة الشركة على الاستمرار كمنشأة مستمرة ، والافصاح ، حسبما يقتضيه الحال ، عن المسائل المتعلقة بالاستمرارية واستخدام مبدأ الاستمرارية المحاسبي إلا إذا قررت الادارة تصفية الشركة أو ايقاف عملياتها ، أو أنه لا يوجد لديها بديل واقعي الا القيام بذلك .
ويعتبر القائمين على الحوكمة مسؤولين عن الإشراف على طريقة إعداد التقارير المالية للشركة.
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
إن اهدافنا تتمثل بالحصول على تأكيد معقول فيما إذا كانت القوائم المالية الموحدة ككل خالية من أخطاء جوهرية، سواء كانت ناشئة عن احتيال أو عن خطأ ، وإصدار تقرير التدقيق الذي يشمل رأينا. ان التأكيد المعقول هو مستوى عالٍ من التأكيد ، ولا يشكل ضمانة بان تكشف دائماً عملية التدقيق التي تمّت وفقا للمعايير الدولية للتدقيق أي خطأ جوهري في حال وجوده. من الممكن ان تنشأ الاخطاء عن الاحتيال أو عن الخطأ ، وتعتبر جوهرية بشكل فردي أو مجتمعة فيما إذا كان من المتوقع تأثيرها على القرارات الاقتصادية المتخذة من المستخدمين بناءً على هذه القوائم المالية الموحدة.
كجزء من عملية التدقيق وفقا لمعايير التدقيق الدولية ، فإننا نمارس الاجتهاد المهني ونحافظ على الشك المهني طيلة فترة التدقيق . كما نقوم أيضا :
بتحديد وتقييم مخاطر الاخطاء الجوهرية في القوائم المالية ، سواء كانت ناشئة عن احتيال أو عن خطأ ، والتخطيط والقيام بإجراءات التدقيق بما يستجيب مع تلك المخاطر والحصول على أدلة تدقيق كافية ومناسبة توفر أساسا لرأينا . ان مخاطر عدم اكتشاف خطأ جوهري ناتج عن الاحتيال تفوق تلك الناتجة عن الخطأ ، حيث يشمل الاحتيال على التواطؤ والتزوير والحذف المتعمد والتحريفات أو تجاوز نظام الرقابة الداخلي .
بفهم لنظام الرقابة الداخلي ذو الصلة بالتدقيق من أجل تخطيط إجراءات تدقيق مناسبة حسب الظروف ، ولكن ليس من أجل إبداء رأي حول فعالية الرقابة الداخلية للشركة.
بتقييم مدى ملاءمة السياسات المحاسبية المتبعة ومعقولية التقديرات المحاسبية والايضاحات المتعلقة بها المعدة من قبل الإدارة .
باستنتاج حول مدى ملاءمة استخدام الادارة لمبدأ الاستمرارية المحاسبي ، وبناء على أدلة التدقيق التي تم الحصول عليها ، في حال وجود حالة جوهرية من عدم التيقن متعلقة بأحداث أو ظـــروف قد تثير شكًّ جوهرياً حول قدرة الشركة على الاستمرار . وفي حال الاستنتاج بوجود حالة جوهرية من عدم التيقن ، يتوجب علينا لفت الانتباه في تقريرنا إلى الافصاحات ذات الصلة الواردة في القوائم المالية الموحدة ، أو في حال كانت هذه الافصاحات غير كافية يتوجب علينا تعديل رأينا . هذا ونعتمد في استنتاجاتنا على أدلة التدقيق التي تم الحصول عليها حتى تاريخ تقريرنا ، ومع ذلك قد تؤدي الاحداث أو الظروف المستقبلية بالشركة إلى التوقف عن القدرة على الاستمرار.
بتقييم العرض الإجمالي ، لهيكل ومحتوى القوائم المالية الموحدة ، بما في ذلك الإفصاحات ، وفيما إذا كانت القوائم المالية الموحدة تظهر العمليات والاحداث ذات العلاقة بطريقة تحقق العرض العادل .
نقوم بالتواصل مع القائمين على الحوكمة فيما يتعلق على سبيل المثال لا الحصر بنطاق وتوقيت التدقيق ونتائج التدقيق الهامة ، بما في ذلك أي خلل جوهري في نظام الرقابة الداخلي يتبين لنا من خلال تدقيقنا .
الحصول على أدلة تدقيق كافية ومناسبة فيما يتعلق بالمعلومات المالية من الكيانات أو الأنشطة التجارية داخل المجموعة لإبداء الرأي حول القوائم المالية الموحدة. إننا مسؤولون عن التوجيه والإشراف وتنفيذ التدقيق على صعيد المجموعة وشركاتها التابعة ونبقى المسؤولون الوحيدون عن رأينا.
كما نقوم بتزويد القائمين على الحوكمة بما يفيد امتثالنا لقواعد السلوك المهني المتعلقة بالاستقلالية ، والتواصل معهم بخصوص جميع العلاقات وغيرها من المسائل التي من الممكن الاعتقاد بانها تؤثر على استقلاليتنا وحيثما ينطبق إجراءات الحماية ذات العلاقة .
من الامور التي تم التواصل بشأنها مع القائمين على الحوكمة ، نقوم بتحديد أكثر هذه الامور أهمية في تدقيق القوائم المالية الموحدة للسنة الحالية ، والتي تعد أمور تدقيق رئيسية . نقوم بشرح هذه الامور في تقريرنا حول التدقيق إلا إذا حال القانون أو الأنظمة دون الافصاح العلني عنها ، أو عندما نقرر في حالات نادرة للغاية ، ان لا يتم ذكر امر معين في تقريرنا في حال كان للافصاح تأثيرات سلبية يتوقع منها ان تفوق منفعتها المصلحة العامة بشكل معقول .
INDEPENDENT AUDITOR’S REPORT
AM \ 007568
To the Shareholders of
The Consultant and Investment Group Company
(Public Limited Shareholding Company)
Amman – The Hashemite Kingdom of Jordan
Report on the Audit of the Consolidated Financial Statements
Opinion
We have audited the consolidated financial statements of the Consultant and Investment Group Company (Public Limited Shareholding Company), which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and consolidated comprehensive income, consolidated statement of changes in shareholders’ equity and the consolidated statement of cash flows for the year then ended, and note to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRSs).
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the other ethical requirements that are relevant to our audit of the Company’s consolidated financial statements, and we have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were most significant in our audit of the consolidated financial statements of the current year. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the consolidated financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying consolidated financial statements.
A description was provided on how to examine the matter referred to below in the audit procedures:
How our audit addressed the Key Audit Matter |
Key Audit Matter |
Our audit approach relies on automated controls over revenue, and therefore, the following producers were designed to test access and control over IT systems assisted by our own IT specialists.
• We examined certain Information Produced by the Entity (IPEs) used in the financial reports from relevant applications and key controls over their report logics as well as preparation and maintenance; and;
We also performed the following substantive audit procedures:
|
Revenue recognition
The Group’s total revenue amounted to JD 17,3 million for the year ended December 31, 2021.
Revenue comprises an extensive volume and variety of transactions which are processed daily by the group and rely on the effective operation of automated controls related to revenue, especially controls over access rights.
Access rights to technology are provided to individuals in order to support their specific roles. These rights are important because they ensure that changes to applications and data are authorized and made in an appropriate manner. Ensuring staff only have appropriate access, and that the access is monitored, are key controls performed by management to mitigate the potential for fraud or error. In addition management applies significant judgment and makes significant estimates assumptions to determine both the timing and amount of revenue recognized. Accordingly revenue recognition is considered as a key audit matter. The following notes to the consolidated financial statements contain the relevant information related to the above discussed matters: Note [2] – Significant Accounting Policies Note [4] – Critical Accounting Judgments and Key Sources of Estimation Uncertainty. Note [18] – Operating revenue - net.
|
Other Matter
The accompanying consolidated financial statements are a translation of the consolidated financial statements, which are in the Arabic Language to which references should be made.
Other Information
Management is responsible for other information. Other information consist of information provided in the annual report other than the consolidated financial statements and the related auditor’s report. We expect that the annual report will be provided to us at a later date of our report. Our opinion on the consolidated financial statements does not include other information and we do not express any type of assertion or conclusion about it.
Regarding the audit of the consolidated financial statements it is our responsibility to read the above mentioned information when it becomes available to us, assessing whether the other information is not materially consistent with the consolidated financial statements or information obtained through our audit or that other information includes material misstatement.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRS, and for such internal control as management determines necessary to enable preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISA’s, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting, and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguard procedures.
From the matters communicated with those charged with governance, we determine those matters of most significance in the audit of the consolidated financial statements of the current year, and are therefore, the key audit matters. We describe these matters in our auditor’s report unless law and regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
The Company maintains proper accounting records duly organized and in line with the accompanying consolidated financial statements. We recommend that the General Assembly of Shareholders approve these consolidated financial statements.
Amman – Jordan Deloitte & Touche (M.E.) – Jordan
March 29, 2022
تحتفظ الشركة بقيود وسجلات محاسبية منظمة بصورة أصولية تتفق من كافة النواحي الجوهرية مع القوائم المالية الموحدة ونوصي الهيئة العامة للمساهمين بالمصادقة عليها
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Governance Report
1- Information and details related to the application of the provisions of these instructions and the rules of corporate governance in the company
In view of the importance of corporate governance for the Investment Consulting Group Company, the corporate governance guide for the company has been documented based on the instructions of the Securities Commission with the aim of regulating relations between members of the Board of Directors, shareholders, stakeholders and regulators, in addition to the Board of Directors’ endeavor to achieve quality, excellence and transparency in institutional performance. Management by amending some clauses in the company’s articles of association and bylaws by increasing the number of independent board members to align with the requirements of governance
1 – المعلومات والتفاصيل المتعلقة بتطبيق احكام هذه التعليمات وقواعد حوكمة الشركات في الشركة
نظرا لاهمية الحاكمية المؤسسي لشركة المجموعة الاستشارية الاستثمارية تم توثيق دليل الحاكمية المؤسسي للشركة استنادا الى تعليمات هيئة الاوراق المالية بهدف تنظيم العلاقات بين اعضاء مجلس الإدارة والمساهمين واصحاب المصالح وواضعي التنظيمات ، بالاضافة الى سعي مجلس الإدارة الى تحقيق الجودة والتميز والشفافية في الاداء المؤسسي ، كما قام مجلس الإدارة بتعديل بعض البنود في عقد تاسيس الشركة والنظام الداخلي بزيادة عدد اعضاء مجلس الإدارة المستقلين بحيث يتوائم مع متطلبات الحوكمة
2 - Names of the current and resigned members of the board of directors during the year and a determination of whether the member is executive or non-executive and independent or non-independent.
No |
Name of the member |
Executing or non-executing |
independent or non-independent |
1 |
Dr. Fawzi Mohamed Abdel Rahim ellauzi |
non-executing |
non-independent |
2 |
Dr. Ahmed Jamil Ahmed qarqash |
Executing |
non-independent |
3 |
Dr. Musa Mustafa Ali Saleh |
non-executing |
non-independent |
4 |
Dr. Majeda Abdel Halim Suleiman Al-Jallad |
non-executing |
independent |
5 |
Dr. Tariq Fawzi Muhammad ellauzi |
Executing |
non-independent |
6 |
Engineer Saif Musa Mustafa Saleh |
non-executing |
independent |
7 |
Lawyer Yazan Jamil Muhammad Al-Mahaden |
non-executing |
independent |
8 |
Mr. Saqer Mustafa Falah Abdel Fattah |
non-executing |
independent |
9 |
Dr. Saeed Mohammed Saeed Al Natour |
non-executing |
independent |
2 - أسماء أعضاء مجلس الإدارة الحاليين والمستقيلين خلال السنة وتحديد فيما اذا كان العضو تنفيذي أو غير تنفيذي ومستقل أو غير مستقل.
الرقم |
اسم العضو |
تنفيذ أو غير تنفيذي |
مستقل أو غير مستقل |
1 |
الدكتور فوزي محمد عبد الرحيم اللوزي |
غير تنفيذي |
غير مستقل |
2 |
الدكتور احمد جميل احمد قرقش |
تنفيذي |
غير مستقل |
3 |
الدكتور موسى مصطفى علي صالح |
غير تنفيذي |
غير مستقل |
4 |
الدكتورة ماجدة عبد الحليم سليمان الجلاد |
غير تنفيذية |
مستقل |
5 |
الدكتور طارق فوزي محمد اللوزي |
تنفيذي |
غير مستقل |
6 |
المهندس سيف موسى مصطفى صالح |
غير تنفيذي |
مستقل |
7 |
المحامي يزن جميل محمد المحادين |
غير تنفيذي |
مستقل |
8 |
السيد صقر مصطفى فلاح عبد الفتاح |
غير تنفيذي |
مستقل |
9 |
الدكتور سعيد محمد سعيد الناطور |
غير تنفيذي |
مستقل |
3 - The names of the representatives of the legal members of the board of directors and a determination of whether the representative is executive or non-executive and independent or not.
• There are no legal members of the Board of Directors
3 – أسماء ممثلي أعضاء مجلس الإدارة الاعتباريين وتحديد فيما اذا كان الممثل تنفيذي أو غير تنفيذي ومستقل أو غير مستقل.
لايوجد اعضاء مجلس ادارة اعتباريين
4 - Executive positions in the company and the names of the people who occupy them
الرقم |
الاسم |
المنصب |
1 |
Dr. Musa Mustafa Ali Saleh |
General Manager until 11/5/2021 |
2 |
Dr. Tariq Fawzi Muhammad ellauzi |
General Manager from 11/5/2021 |
3 |
Dr. Ahmed Jamil Ahmed qarqash |
Technical Director |
4 |
Islam Mohammad abdul rahman khaled |
Chief Financial Officer |
4 – المناصب التنفيذية في الشركة واسماء الاشخاص الذين يشغلونها.
الرقم |
الاسم |
المنصب |
1 |
الدكتور موسى مصطفى علي صالح |
المدير العام الى تاريخ 11/5/2021 |
2 |
الدكتور طارق فوزي محمد اللوزي |
المدير العام من تاريخ 11/5/2021 |
3 |
الدكتور احمد جميل احمد قرقش |
المدير الفني |
4 |
السيد اسلام محمد عبد الرحمن خالد |
المدير المالي |
5 - All memberships of boards of directors occupied by a member of the board of directors in public joint stock companies, if any:.
1 - Mr. Saqr Mustafa Falah Abdel-Fattah / is a member of the board of directors in
A- Emerging Markets Financial Services and Investment Company
B- Future Arab Investment Company
5 – جميع عضويات مجالس الإدارة التي يشغلها عضو مجلس الإدارة في الشركات المساهمة العامة ان وجدت .
السيد صقر مصطفى فلاح عبد الفتاح / يشغل عضو مجلس ادارة في
أ- شركة الاسواق الناشئة للخدمات المالية والاستثمار
ب- شركة المستقبل العربية للاستثمار
- The name of the corporate governance officer
Secretary of the Board of Directors / Marwan Mohammad Nour Ali Bakr
– اسم ضابط الحوكمة في الشركة.
امين سر مجلس الإدارة / مروان محمد نور علي بكر
7 - Names of committees emanating from the Board of Directors
1. The Audit Committee
2. Governance Committee
3. Nomination and Remuneration Committee
4. Risk Management Committee
7 – اسماء اللجان المنبثقة عن مجلس الإدارة.
لجنة التدقيق
لجنة الحوكمة
لجنة الترشيحات والمكافئات
لجنة ادارة المخاطر
8 - The name of the head and members of the audit committee and a summary of their qualifications and experiences related to financial or accounting matters.
No |
Name |
position |
Qualifications |
Of experience |
1 |
Mr. Saqer Mustafa Falah Abdel Fattah
|
Committee president From the date of 29/4/2018 |
Bachelor of Economics / University of Jordan |
An economic advisor licensed by the Securities Commission Chairman of the Board of Directors of Emerging Markets Company for Financial Services and Investment Executive Director of Investment / Housing Bank 1997-2010 Investment Portfolio Manager / Arab Insurance Company 1990-1997 Director of investment portfolios in global markets / Kuwait Trading and Contracting Company 1984-1990 Member of the Board of Directors of the Arab Future Investment Company |
2 |
Dr. Fawzi Mohamed Abdel Rahim ellauzi |
Member of the Commission From the date of 29/4/2018 |
Bachelor of Pharmacy
|
General Director of the Arab Drugstore (Shukair) 1974-1996. Member of the Pharmacists Syndicate 1983. Founder and Chairman of the Board of Directors of Al-Wafi Group Company 1996-to date. Vice Chairman of the Board of Directors of the Jordanian Swedish Pharmaceutical Factory. Chairman of the Board of Directors of Ozymes Biotechnology- Canada |
3 |
Lawyer Yazan Jamil Muhammad Al-Mahaden |
Member of the Commission From the date of 29/4/2018 |
Bachelor of Law / University of Jordan / Master of Commercial Law |
Member of the Jordanian Bar Association since 2002 Member of the board of directors of Al Safwa Insurance Company Vice Chairman of the Board of Directors of Mahadin Carrying and Arbitration Company Legal advisor for many construction companies and hospitals |
– اسم رئيس واعضاء لجنة التدقيق ونبذة عن مؤهلاتهم وخبراتهم المتعلقة بالامور المالية أو المحاسبية.
الرقم |
الاسم |
المنصب |
المؤهلات العلمية |
الخبرات |
1 |
السيد صقر مصطفى فلاح عبد الفتاح |
رئيس اللجنة من تاريخ 29/4/2018 |
بكالوريوس اقتصاد / الجامعة الاردنية |
مستشار اقتصادي مرخص من هيئة الاوراق المالية رئيس مجلس ادارة شركة الاسواق الناشئة للخدمات الماليةوالاستثمار مدير تنفيذي للاستثمار/ بنك الاسكان 1997-2010 مدير محافظ استثمارية /شركة العرب للتامين 1990- 1997 مدير محافظ استثمارية في الاسواق العالمية /الشركة الكويتية للتجارة والمقاولات 1984-1990 عضو مجلس ادارة شركة المستقبل العربية للاستثمار |
2 |
الدكتور فوزي محمد عبد الرحيم اللوزي |
عضو لجنة من تاريخ 29/4/2018 |
بكالوريوس صيدله
|
مدير عام مستودع الادوية العربي (شقير) 1974-1996. عضو نقابة الصيادله 1983. مؤسس ورئيس مجلس ادارة شركة مجموعة الوافي 1996- لغاية تاريخه. نائب رئيس مجلس ادارة مصنع ادوية الاردنية السويديه. رئيس مجلس ادارة شركة اوزايمز Biotechnology- كندا. |
3 |
الاستاذ يزن جميل محمد المحادين |
عضو لجنة من تاريخ 29/4/2018 |
بكالوريوس قانون /الجامعة الاردنية /ماجستير في القانون التجاري |
عضو نقابة المحامين الاردنيين من عام 2002 عضو هيئة ادارة شركة الصفوة للتامين نائب رئيس هيئة المديرين في شركة محادين للمحامله والتحكيم مستشار قانوني للعديد من شركات المقاولات والمستشفيات |
9 - Name of the chairperson and members of the Nominations and Remunerations Committee, the Governance Committee, and the Risk Management Committee.
A. Governance Committee
Mr. Yazan Jamil Muhammad Al-Mahaden, Chairman of the Committee
Dr. Fawzi Muhammad Abd al-Rahim al-Lawzi, a member of the committee
Mr. Saqr Mustafa Falah Abdel-Fattah, a member of the committee
B. Nomination and Remuneration Committee
Mr. Yazan Jamil Muhammad Al-Mahaden, Chairman of the Committee
Dr. Magda Abdel Halim Suleiman Al-Jallad, member of the committee
Dr. Saeed Muhammad Saeed Al-Natour, member of the committee
C. risk management committee
Dr. Saeed Muhammad Saeed Al-Natour, Chairman of the Committee
Dr. Musa Mustafa Ali Saleh, member of the committee
Dr. Magda Abdel Halim Suleiman Al-Jallad, member of the committee
Mr. Yazan Jamil Muhammad Al-Mahaden, a member of the committee
اسم رئيس واعضاء كل من لجنة الترشيحات والمكافئات ، ولجنة الحوكمة ، ولجنة ادارة المخاطر.
لجنة الحوكمة
الاستاذ يزن جميل محمد المحادين رئيس اللجنة
الدكتور فوزي محمد عبد الرحيم اللوزي عضو اللجنة
السيد صقر مصطفى فلاح عبد الفتاح عضو اللجنة
ب. لجنة الترشيحات والمكافئات
الاستاذ يزن جميل محمد المحادين رئيس اللجنة
الدكتورة ماجده عبد الحليم سليمان الجلاد عضو اللجنة
الدكتور سعيد محمد سعيد الناطور عضو اللجنة
ج . لجنة ادارة المخاطر
1) الدكتور سعيد محمد سعيد الناطور رئيس اللجنة
2) الدكتور موسى مصطفى علي صالح عضو اللجنة
(3 الدكتورة ماجده عبد الحليم سليمان الجلاد عضو اللجنة
4) الاستاذ يزن جميل محمد المحادين عضو اللجنة
10 - The number of meetings of each of the committees during the year, with a statement of the members present.
A. The Audit Committee
The Audit Committee held four meetings
members present
Mr. Saqr Mustafa Abdel Fattah (4) meetings
Dr. Fawzi Muhammad Al-Lawzi (4) meetings
Yazan Jamil Al-Mahaden (4) meetings
B. Governance Committee
Number of meetings: (2) meeting
All members attended the meetings
C. Nomination and Remuneration Committee
Number of meetings: (2) meeting
All members attended the meetings
D. risk management committee
Number of meetings: (2) meeting
All members attended the meetings
عدد اجتماعات كل من اللجان خلال السنة مع بيان الاعضاء الحاضرين .
لجنة التدقيق
عقدت لجنة التدقيق اربعة اجتماعات
الاعضاء الحاضرين
السيد صقر مصطفى عبد الفتاح (4) اجتماعات
الدكتور فوزي محمد اللوزي (4) اجتماعات
الاستاذ يزن جميل المحادين (4) اجتماعات
ب. لجنة الحوكمة
عدد الاجتماعات : (2) اجتماع
حضر كافة الاعضاء للاجتماعين
ج. لجنة الترشيحات والمكافئات
عدد الاجتماعات : (2) اجتماع
حضر كافة الاعضاء للاجتماعين
د. لجنة ادارة المخاطر
عدد الاجتماعات : (2) اجتماع
حضر كافة الاعضاء للاجتماعين
11- The number of audit committee meetings with the external auditor during the year
The Audit and Risk Committee held (2) meetings with the external auditor
11 – عدد اجتماعات لجنة التدقيق مع مدقق الحسابات الخارجي خلال السنة.
عقدت لجنة التدقيق والمخاطر اجتماعات عدد ( 2 ) مع مدقق الحسابات الخارجي
12 - The number of board meetings during the year, with a statement of the members present.
A. The number of board meetings during the year 2021 reached twelve
B. Statement of the members present: the number of meetings attended by the members of the Board of Directors
1- Dr. Fawzi Al-Lawzi 12 meetings
2- Dr. Ahmed Gargash 11 meetings
3- Dr. Musa Saleh 12 meetings
4- Dr. Tariq Al-Lawzi 12 meetings
5- Dr. Magda Al-Jallad 11 meetings
6- Engineer Saif Musa Saleh 11 meetings
7- Mr. Saqr Mustafa Falah Abdel Fattah 11 meetings
8- Mr. Yazan Jamil Muhammad Al-Mahadin 12 meetings
9- Dr. Saeed Mohammed Saeed Al-Natour 12 meetings
عدد اجتماعات مجلس الإدارة خلال السنة مع بيان الاعضاء الحاضرين.
عدد اجتماعات مجلس الإدارة خلال سنة 2021 بلغ اثنا عشر اجتماعا
بيان الاعضاء الحاضرين: عدد الاجتماعات التي حضرها اعضاء مجلس الادارة
1- الدكتور فوزي اللوزي 12 اجتماعات
2- الدكتور احمد قرقش 11 اجتماعات
3- الدكتور موسى صالح 12 اجتماعات
4- الدكتور طارق اللوزي 12 اجتماعات
5- الدكتورة ماجده الجلاد 11 اجتماعات
6- المهندس سيف موسى صالح 11 اجتماعات
7- السيد صقر مصطفى فلاح عبد الفتاح 11 اجتماعات
8- الاستاذ يزن جميل محمد المحادين 12 اجتماعات
9- الدكتور سعيد محمد سعيد الناطور 12 اجتماعات
01/01/2021 - 31/12/2021 | ||||
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1. The company's board of directors acknowledges that there are no fundamental matters that may affect the continuity of the company during the next fiscal year
يقر مجلس ادارة الشركة بعدم وجود أي امور جوهرية قد تؤثر على استمرارية الشركة خلال السنة المالية التالية.
. The Board of Directors acknowledges its responsibility for preparing the financial statements and for the availability of an effective control system in the company
يقر مجلس الادارة بمسؤوليته عن اعداد البيانات المالية وتوفر نظام رقابة فعال في الشركة .
3. We, the undersigned, certify the correctness, accuracy and completeness of the information and data contained in the annual report for the year 2021
Chairman of the Board of Directors : Dr. Fawzi Muhammad Al-Lawzi
General Manager : Dr. Tariq Fawzi Al-Lawzi
Financial Director : Mr. Islam Muhammad Khalid
نقر نحن الموقعين ادناه بصحة ودقة واكتمال المعلومات والبيانات الواردة في التقرير السنوي لعام 2021 .
رئيس مجلس الادارة المدير العام المدير المالي الدكتور فوزي محمد اللوزي الدكتور طارق فوزي اللوزي السيد اسلام محمد خالد
النظام لم يحمل الاقرارات مع التواقيع
nothing
لا يوجد
31/12/2021 JOD | 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | ||||
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نص 1 | نص 2 |
قمنا بتدقيق القوائم المالية الموحدة لشركة المجموعة الاستشارية الاستثمارية (شركة مساهمة عامة) والتي تتكون من قائمة المركز المالي الموحدة كما في 31 كانون الاول 2021 ، وكل من قائمة الأرباح أو الخسائر والدخل الشامل الموحدة والتغيرات في حقوق المساهمين الموحدة والتدفقات النقدية الموحدة للسنة المنتهية بذلك التاريخ تتضمن ملخص للسياسات المحاسبية الهامة.
فــي رأينا ، إن القوائم المالية الموحدة المرفقة تظهر بصورة عادلة ، من جميع النواحي الجوهرية ، المركز المالـــي الموحد للشركة كمــا فــي 31 كانون الاول 2021 وأدائها المالي الموحد وتدفقاتها النقدية الموحدة للسنة المنتهية بذلك التاريخ وفقاً للمعايير الدولية للتقارير المالية
قمنا بتدقيق القوائم المالية الموحدة لشركة المجموعة الاستشارية الاستثمارية (شركة مساهمة عامة) والتي تتكون من قائمة المركز المالي الموحدة كما في 31 كانون الاول 2021 ، وكل من قائمة الأرباح أو الخسائر والدخل الشامل الموحدة والتغيرات في حقوق المساهمين الموحدة والتدفقات النقدية الموحدة للسنة المنتهية بذلك التاريخ تتضمن ملخص للسياسات المحاسبية الهامة.
فــي رأينا ، إن القوائم المالية الموحدة المرفقة تظهر بصورة عادلة ، من جميع النواحي الجوهرية ، المركز المالـــي الموحد للشركة كمــا فــي 31 كانون الاول 2021 وأدائها المالي الموحد وتدفقاتها النقدية الموحدة للسنة المنتهية بذلك التاريخ وفقاً للمعايير الدولية للتقارير المالية
01/01/2021 - 31/12/2021 JOD | |||||||||||||||||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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01/01/2021 - 31/12/2021 JOD | 01/01/2020 - 31/12/2020 JOD | ||
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31/12/2021 JOD | |||||
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31/12/2020 JOD | |||||
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31/12/2019 JOD | |||||
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31/12/2021 JOD | ||||||
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31/12/2020 JOD | ||||||
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31/12/2019 JOD | ||||||
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