Jordan Decapolis Properties : Disclosure (JDPC) 2024 04 21

JORDAN DECAPOLIS PROPERTIES

To: Jordan Securities Commission,	ﺔﻴﻟﺎﻤﻟﺍ ﻕﺍﺭﻭﻻﺍ ﺔﺌﻴﻫ ﺓﺩﺎﺴﻟﺍ
Amman Stock Exchange	ﻥﺎﻤﻋ ﺔﺻﺭﻮﺑ ﺓﺩﺎﺴﻟﺍ
Company's Name: JORDAN DECAPOLIS PROPERTIES	ﻙﻼﻣﻸﻟ ﺲﻟﻮﺑﺎﻜﻳﺩ ﻥﺩﺭﻷﺍ :ﺔﻛﺮﺸﻟﺍ ﻢﺳﺍ
Date: 21-04-2024 01:33:03 PM	PM 01:33:03 2024-04-21 :ﺦﻳﺭﺎﺘﻟﺍ
Subject: Company's opinion on the aforementioned	ﺕﺎﺑﺎﺴﺤﻟﺍ ﻖﻗﺪﻣ ﺮﻳﺮﻘﺗ ﻝﻮﺣ ﺔﻛﺮﺸﻟﺍ ﻱﺍﺭ :ﻉﻮﺿﻮﻤﻟﺍ
auditor's report
Kindly be informed that our opinion regarding our	ﺓﺩﺎﺴﻟﺍ ﺔﻛﺮﺸﻟﺍ ﺕﺎﺑﺎﺴﺣ ﻖﻗﺪﻣ ﺮﻳﺮﻘﺗ ﻝﻮﺣ ﺎﻨﻳﺍﺮﺑ ﻢﻜﻣﻼﻋﺍ ﺩﻮﻧ
Auditor's report Messrs.' RSM Jordan as follows:-	-:ﻲﻠﻳ ﺎﻤﻛ RSM Jordan
Type of Report: Qualified	ﻆﻔﺤﺗ :ﺮﻳﺮﻘﺘﻟﺍ ﻉﻮﻧ
Company's opinion:	:ﺔﻛﺮﺸﻟﺍ ﻱﺃﺭ
Basis for Qualified opinion: 1. As disclosed in note (22) of	(22) ﻢﻗﺭ ﺡﺎﻀﻳﻹﺍ ﻲﻓ ﺩﺭﺍﻭ ﻮﻫ ﺎﻤﻛ .1 :ﻆﻔﺤﺘﻤﻟﺍ ﻱﺃﺮﻟﺍ ﺱﺎﺳﺃ
the accompanying consolidated financial statements,	ﺔﻟﻭﺍﺪﺘﻣ ﺮﻴﻏ ﺕﺍﺩﻮﺟﻮﻣ) ﺔﻘﻓﺮﻤﻟﺍ ﺓﺪﺣﻮﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻝﻮﺣ
non-current assets held for sale Clarification: The values	ﺕﺍﺩﻮﺟﻮﻤﻟﺍ ﻢﻴﻗ ﻥﺍ : ﺢﻴﺿﻮﺘﻟﺍ (...ﻊﻴﺒﻟﺍ ﺔﻴﻨﺑ ﺎﻬﺑ ﻆﻔﺘﺤﻣ
of assets held for sale and the liabilities associated with	ﺓﺪﺻﺭﻻﺍ ﻞﺜﻤﺗ ﺎﻬﺑ ﺔﻄﺒﺗﺮﻤﻟﺍ ﺕﺎﻣﺍﺰﺘﻟﻻﺍﻭ ﻊﻴﺒﻟﺍ ﺔﻴﻨﺑ ﺎﻬﺑ ﻆﻔﺘﺤﻤﻟﺍ
them represent the balances as per the books of Munya	ﻖﻓﺍﻮﻤﻟﺍ ﺔﻛﺮﺸﻟﺍ ﺔﻴﻔﺼﺗ ﻥﻼﻋﺍ ﺦﻳﺭﺎﺗ ﺔﻳﺎﻐﻟ ﺔﻴﻨﻣ ﺔﻛﺮﺷ ﻲﻓ
company at the date of the announcement of and were	ﺔﻋﻮﻤﺠﻤﻟﺍ ﺕﺎﺑﺎﺴﺣ ﻖﻗﺪﻣ ﻞﺒﻗ ﻦﻣ ﺎﻬﻘﻴﻗﺪﺗ ﻢﺗ ﺪﻗﻭ 2016/4/6
audited by the group's auditor at the time. There are no	ﻡﺎﻌﻠﻟ ﺓﺪﺣﻮﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﺩﺍﺪﻋﺍ ﺽﺍﺮﻏﻻ ﺓﺮﺘﻔﻟﺍ ﻚﻠﺗ ﻲﻓ
other obligations or losses that may arise on the	ﻥﺍ ﻦﻜﻤﻣ ﺮﺋﺎﺴﺧ ﻭﺍ ﻯﺮﺧﺍ ﺕﺎﻣﺍﺰﺘﻟﺍ ﺔﻳﺍ ﺪﺟﻮﻳﻻ ﺚﻴﺣ. 2016
shareholders of the company as parent company took	ﻞﻴﺠﺴﺘﺑ ﺔﻛﺮﺸﻟﺍ ﻡﺎﻴﻘﻟ ﺍﺮﻈﻧ ﺔﻛﺮﺸﻟﺍ ﻲﻤﻫﺎﺴﻣ ﻰﻠﻋ ﺄﺸﻨﺗ
provisions of the full value of the investment. We confirm	ﺔﻳﺄﺑﻭ ﺔﻴﻨﻣ ﺔﻛﺮﺷ ﻲﻓ ﺭﺎﻤﺜﺘﺳﻻﺍ ﺔﻤﻴﻗ ﻞﻣﺎﻜﺑ ﺕﺎﺼﺼﺨﻣ
that Munya Company is under voluntary liquidation and	ﺔﻴﻨﻣ ﺔﻛﺮﺷ ﻥﺍ ﺪﻛﺆﻧﻭ ﺎﻘﺑﺎﺳ ﻡﻻﺍ ﺔﻛﺮﺸﻟﺍ ﺎﻬﺑ ﺖﻣﺎﻗ ﺕﺎﻋﻮﻓﺪﻣ
does not currently practice any activities, and will provide	ﻪﻧﺍﻭ ﺎﻴﻟﺎﺣ ﺕﺎﻃﺎﺸﻧ ﺔﻳﺍ ﺱﺭﺎﻤﺗ ﻻﻭ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺔﻴﻔﺼﺘﻟﺍ ﺪﻴﻗ ﻲﻫ
a statement of net assets upon completion of the	ﺪﻨﻋ ﺕﺍﺩﻮﺟﻮﻤﻟﺍ ﻲﻓﺎﺻ ﻥﺎﻴﺒﺑ ﺔﺼﺘﺨﻤﻟﺍ ﺕﺎﻬﺠﻟﺍ ﺪﻳﻭﺰﺗ ﻢﺘﻴﺳ
liquidation. 2. As disclosed in note (7) of the	(7) ﻢﻗﺭ ﺡﺎﻀﻳﺇ ﻲﻓ ﺩﺭﺍﻭ ﻮﻫ ﺎﻤﻛ .2 .ﺔﻴﻔﺼﺘﻟﺍ ﺕﺍﺀﺍﺮﺟﺍ ﻝﺎﻤﻜﺘﺳﺍ
accompanying consolidated financial statements, an	ﺔﻛﺮﺷ ﻲﻓ ﺭﺎﻤﺜﺘﺳﺍ ﺪﻨﺑ) ،ﺔﻘﻓﺮﻤﻟﺍ ﺓﺪﺣﻮﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻝﻮﺣ
investment in associate represents the group's share in	ﺔﻤﻴﻗ ﻲﻓ ﻲﻧﺪﺗ ﻞﻴﺠﺴﺘﺑ ﺔﻛﺮﺸﻟﺍ ﺖﻣﺎﻗ : ﺢﻴﺿﻮﺘﻟﺍ (....ﺔﻔﻴﻠﺣ
Madaen Al-Shorouq Investment Clarification: The	ﺭﺎﻤﺜﺘﺳﻼﻟ ﻕﻭﺮﺸﻟﺍ ﻦﺋﺍﺪﻣ ﺔﻛﺮﺷ ﺔﻔﻴﻠﺤﻟﺍ ﺔﻛﺮﺸﻟﺍ ﻲﻓ ﺭﺎﻤﺜﺘﺳﻻﺍ
company recorded a decline in the value of the	ﺭﺍﺮﻗ ﺐﺒﺴﺑ ﺎﻘﺣﻻ ﺎﻬﻠﻤﺤﺗ ﻊﻗﻮﺘﻤﻟﺍ ﺮﺋﺎﺴﺨﻟﺍ ﺔﻤﻴﻘﺑ 2022 ﻡﺎﻌﺑ
investment in the associate company, Madain Al-Shorouk	ﻢﻟﻭ ﻝﺎﻤﻟﺍ ﺱﺍﺭ ﻲﻓ ﺔﻤﻛﺍﺮﺘﻤﻟﺍ ﺮﺋﺎﺴﺨﻟﺍ ﺀﺎﻔﻃﺎﺑ ﺔﻔﻴﻠﺤﻟﺍ ﺔﻛﺮﺸﻟﺍ
Investment Company in 2022, by the value of the losses	ﻰﻠﻋ ﻝﻮﺼﺤﻟﺍ ﻦﻣ ﻦﻜﻤﺘﻧ ﻢﻟﻭ ﻪﺨﻳﺭﺎﺗ ﻰﺘﺣ ﺕﺍﺀﺍﺮﺟﻻﺍ ﻞﻤﻜﺘﺴﺗ
expected to be borne later due to the decision of the	ﻡﺎﻴﻘﻠﻟ ﺎﻬﻴﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ ﻦﻜﻤﻳ 2023 ﻡﺎﻌﻠﻟ ﺔﻘﻗﺪﻣ ﺔﻴﻟﺎﻣ ﺕﺎﻧﺎﻴﺑ
associate company to extinguish the accumulated losses	ﺔﻤﻴﻗ ﻰﻠﻋ ﺔﻴﻓﺎﺿﺍ ﺕﺎﺼﺼﺨﻣ ﺔﻳﺍ ﻞﻴﺠﺴﺗﻭ ﻲﻧﺪﺗ ﺭﺎﺒﺘﺧﺎﺑ
in capital, and the procedures have not yet been	ﻢﺋﺍﻮﻘﻟﺍ ﻝﻮﺣ (8) ﻢﻗﺭ ﺡﺎﻀﻳﻹﺍ ﻲﻓ ﺩﺭﺍﻭ ﻮﻫ ﺎﻤﻛ .3 . ﺭﺎﻤﺜﺘﺳﻻﺍ
completed, and we have not been able to obtain audited	ﺔﻟﺩﺎﻌﻟﺍ ﺔﻤﻴﻘﻟﺎﺑ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺍﺩﻮﺟﻮﻤﻟﺍ) ،ﺔﻘﻓﺮﻤﻟﺍ ﺓﺪﺣﻮﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ
financial statements for the year 2023 that can be relied	ﺔﻛﺮﺷ ﻢﻘﺗ ﻢﻟ : ﺢﻴﺿﻮﺘﻟﺍ. (.....ﺮﺧﻵﺍ ﻞﻣﺎﺸﻟﺍ ﻞﺧﺪﻟﺍ ﻝﻼﺧ ﻦﻣ
upon to carry out an impairment test and record any	ﻢﻟ ﻚﻟﺫﻭ 2023 ﻡﺎﻌﻠﻟ ﺔﻴﻟﺎﻤﻟﺍ ﺎﻬﺗﺎﻧﺎﻴﺒﺑ ﺎﻧﺪﻳﻭﺰﺘﺑ ﺔﺒﻘﻌﻟﺍ ﺎﻳﺍﺮﺳ
additional provisions on the value of the investment. 3. As	ﺓﺭﺍﺩﺍ ﻡﻮﻘﺘﺳﻭ ، ﺔﻟﺩﺎﻌﻟﺍ ﺎﻬﺘﻤﻴﻗ ﻲﻓ ﺮﻴﻐﺘﻟﺍ ﺮﺛﺍ ﺔﺳﺍﺭﺩ ﻦﻣ ﻦﻜﻤﺘﻧ
disclosed in note (8) of the accompanying consolidated	ﻲﻓ ﻲﻧﺪﺘﻟﺍ ﺮﺛﺍ ﺭﺎﻬﻇﺍ ﻦﻣ ﺐﺳﺎﻨﻤﻟﺍ ﺀﺍﺮﺟﻻﺍ ﺫﺎﺨﺗﺍ ﺔﺳﺍﺭﺪﺑ ﺔﻛﺮﺸﻟﺍ
financial statements, financial assets at fair value through	ﺐﺴﺣﻭ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﻲﻓ ﺔﺒﻘﻌﻟﺍ ﺎﻳﺍﺮﺳ ﺔﻛﺮﺷ ﻲﻓ ﺭﺎﻤﺜﺳﻻﺍ
other comprehensive income represents shares	ﺪﻨﻋ ﻚﻟﺫﻭ 2023 ﻡﺎﻌﻟﺍ ﻝﻼﺧ ﺔﻴﻟﺎﻤﻟﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﺔﻴﻟﻭﺪﻟﺍ ﺮﻴﻳﺎﻌﻤﻟﺍ

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JORDAN DECAPOLIS PROPERTIES

investment in Saraya Aqaba Clarification: Saraya Aqaba did not provide us with its financial data for the year 2023, so we could not study the effect of the change in its fair value, and the company's management will study taking the appropriate action in 2023.

.ﺔﻘﻗﺪﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻧﺎﻴﺒﻟﺎﺑ ﺎﻧﺪﻳﻭﺰﺗ

Date of auditor's report: 31-03-2024

2024-03-31 :ﻖﻗﺪﻤﻟﺍ ﺮﻳﺮﻘﺗ ﺦﻳﺭﺎﺗ

Please accept our sincere thanks and appreciation. Chairman of Board of Directors

User Name: ahmad sameer

.ﻡﺍﺮﺘﺣﻻﺍ ﻖﺋﺎﻓ ﻝﻮﺒﻘﺑ ﺍﻮﻠﻀﻔﺗﻭ ﺓﺭﺍﺩﻹﺍ ﺲﻠﺠﻣ ﺲﻴﺋﺭ ahmad sameer :ﻡﺪﺨﺘﺴﻤﻟﺍ ﻢﺳﺍ

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