The Saudi Capital Markets Authority is conducting public consultations on a draft to strengthen the information disclosure requirements for the financial performance management discussion section of the board's annual report. The draft will improve the existing regulatory provisions relating to disclosure of financial and operating results, and establish a separate section in the annual report of the board of directors to integrate and sort out relevant content. The draft clarifies the minimum disclosure content for this independent section, covering the company's performance analysis, operating results, financial status, liquidity, and financial information related to audited financial reports. The consultation period lasts for 30 days and ends on November 20.

The Saudi Capital Markets Authority is conducting public consultations on a draft to strengthen the information disclosure requirements for the financial performance management discussion section of the board's annual report. The draft will improve the existing regulatory provisions relating to disclosure of financial and operating results, and establish a separate section in the annual report of the board of directors to integrate and sort out relevant content. The draft clarifies the minimum disclosure content for this independent section, covering the company's performance analysis, operating results, financial status, liquidity, and financial information related to audited financial reports. The consultation period lasts for 30 days and ends on November 20.