IFRS 17 Banking Contract Accounting Data for Riyad Bank and Riyad Capital

28.6 KB of reference data and financial analysis tables derived from Riyad Bank annual reports (2020–2024), IASB IFRS 17 standards, and Saudi regulatory documents. The dataset includes comparative balance sheet illustrations, key financial metrics, and Contractual Service Margin (CSM) analysis tables. It was compiled by Abhaykumar Mahindrakar to support research on IFRS 17 implementation in Saudi financial services.

Use Cases

• Comparing financial presentation frameworks based on the IFRS 4 and IFRS 17 comparative balance sheet illustrations.
• Analyzing the impact of IFRS 17 on key financial metrics based on Riyad Bank Group data, including total assets and assets under management.
• Evaluating measurement model differences based on the comparisons of the General Measurement Model, Premium Allocation Approach, and Variable Fee Approach.
• Studying the Contractual Service Margin (CSM) based on the provided analysis tables.

Strengths

• Includes specific financial metrics: Riyad Bank total assets of SAR 450 billion, Riyad Capital assets under management of SAR 93.8 billion, and assets under custody of SAR 832 billion as of December 2024.
• Derived from authoritative public sources: Riyad Bank annual reports, IASB standards, and Saudi Central Bank (SAMA) regulatory documents.
• Covers a five-year time range from 2020 to 2024 for annual report data.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The dataset is very small (28.6 KB), indicating limited scope and likely a curated collection of illustrative tables rather than a large-scale database.

Provenance

Source

Publicly available sources including Riyad Bank annual reports, International Accounting Standards Board (IASB) standards, Saudi Central Bank (SAMA) documents, and SOCPA guidance.

Collection Method

Derived and compiled from cited public sources; no primary experimental data was collected.

Time Range

2020–2024 (for Riyad Bank annual reports)

Freshness

Last updated 2026-06-01 20:52:26; freshness should be verified.

Geography

Kingdom of Saudi Arabia, with broader implications for GCC financial institutions.