Banque Saudi Fransi, Condensed Interim Consolidated Financial Statements for the three months ended 31 March 2026 and for the six months ended 30 June 2026 (unaudited, reviewed)
Source ID
SRC-677
Citation
Banque Saudi Fransi, Condensed Interim Consolidated Financial Statements for the three months ended 31 March 2026 and for the six months ended 30 June 2026 (unaudited, reviewed)
URL or path
https://bsf.sa/Library/Assets/Gallery/Documents/Financial_Information/2026/BSF%20FinancialQ12026English.pdf; https://bsf.sa/Library/Assets/Gallery/Documents/Investor_Presentations/BSF%20Financial%20Q2%202026%20-%20English.pdf; held research/CH6_SWIFT_2026-09-23/bsf_2026/BSF_Q1_2026_FS_En.pdf and research/CH6_SWIFT_2026-09-23/bsf_2026/BSF_Q2_2026_FS_En.pdf
Type
Listed bank interim financial statements
Hierarchy tier
2
Published
2026-04-21; 2026-07-20 (board authorisation)
Accessed
2026-09-24
Snapshot
Retrieved 24 September 2026, HTTP 200: Q1 1,776,485 bytes, 35 pages; H1 2,008,194 bytes, 39 pages; route log saved at research/CH6_SWIFT_2026-09-23/bsf_2026/route_log.tsv; reading note saved at research/CH6_SWIFT_2026-09-23/bsf_2026/READING_NOTE.md
Claims
CH6 line 293 (AQ-83, D-221 item 2): the balance due to the associate in 2026; CH10 line 233 (the Saudi bank that holds a share in the Syrian bank, note 1)
Status
READ
Version history
The register keeps changing after the book is fixed in print. Each entry below was added to this row in the order shown.
READ 24 September 2026 at the rendered pages. Note 1 (H1, PDF p. 8): 'The Bank has investment in an associate representing shareholding in Banque BEMO Saudi Fransi, incorporated in Syria.' Note 21, Related party balances, row 'Associates', 'Due to banks and other financial institutions' (SAR thousands): 465,748 at 31 March 2026 (Q1, PDF p. 33); 509,716 at 30 June 2026 against 472,013 at 31 December 2025 (audited) and 8,938 at 30 June 2025 (H1, PDF p. 37, printed page 35). Special commission expense to associates 8,974 in the half-year against 448. The note names no associate and does not say what the balance is for; the identification of the counterparty with the Syrian bank rests on note 1 naming it as the only associate. The Arabic versions were not obtained (bsf.sa 404; Tadawul 403; Argaam WAF), and the English statements are the ones read.
WORKS_CITED hold lifted on approval (D-224), formerly held until AQ-83 (24 September 2026). Cited by the AQ-83 pass, not yet approved; that pass removes this marker.
AQ-83 REMEDIATION, 24 September 2026 (B-9): read after this book's closing date of 17 September 2026 and printed with its date, within the AQ-81 and AQ-83 exception to the closing date (D-220 item 5, D-221 item 2); whether that counts as a seventh dated exception is the author's.
D-224 item 2, 24 September 2026: a seventh dated exception to the closing date of 17 September 2026; read on 24 September 2026 and printed with its date at Chapter 6 line 293.