Financial Statements

The consolidated financial statements of the Fund (Year 2022 and onwards) have been prepared in accordance with the International Financial Reporting Standards (“IFRS”) endorsed in the Kingdom of Saudi Arabia and other standards and pronouncements issued by the Saudi Organization for Chartered and Professional Accountants.

PIF publishes its consolidated financial statements annually to comply with London Stock Exchange's listing regulations. GACI First Investment Company, a wholly-owned subsidiary of the Fund, and SUCI Second Investment Company have issued debt instruments listed on the International Securities Market of London Stock Exchange.