Annual Financial Review and Settlement

Review Draft | October 2024 to October 2026
EGP 250,000Original investment capital
EGP 340,875Cumulative financial amount generated
EGP 15,000Proposed settlement amount

1. Initial Investment (October 2024)

At the beginning of the arrangement in October 2024, an investment contribution of USD 5,000 was made, recorded at an equivalent value of EGP 250,000. These are two currency representations of the same initial investment.

Investment detailRecorded amount
Initial investment dateOctober 2024
Initial investment (USD)USD 5,000
Recorded EGP equivalentEGP 250,000
Implied exchange rate at the time1 USD = EGP 50.00

1.1. Investment Performance and Annual Returns

The original investment capital remains EGP 250,000. No additional capital contributions have been made. The table tracks the annual financial amount generated and the return against the original capital.

Performance measure2025 Review2026 Review
Review periodOct 2024 to Oct 2025Nov 2025 to Oct 2026
Opening investment capitalEGP 250,000EGP 250,000
Additional capital contributionsEGP 0EGP 0
Annual financial amount generatedEGP 176,225EGP 164,650
Annual return on investment (ROI)70.49%65.86%
Closing investment capitalEGP 250,000EGP 250,000
Cumulative financial amount generatedEGP 176,225EGP 340,875
Cumulative ROI70.49%136.35%

Annual ROI is calculated as the annual financial amount generated divided by the original investment capital of EGP 250,000. Figures reflect the current review amounts.

2. Previous Year's Review (October 2024 to October 2025)

The previous annual review covered October 2024 through October 2025, a 13-month review period. The financial amounts and payments for that period were reviewed as follows:

DescriptionAmount / Details
Review period13 months
Monthly amount usedAED 13,300
Exchange rate used1 AED = EGP 13.25
Calculated entitlementEGP 176,225
Recorded transfers12 × EGP 15,000 + EGP 14,500
Total transferredEGP 194,500
Calculated excess paymentEGP 18,275

Calculation: EGP 194,500 − EGP 176,225 = EGP 18,275.

Following the review, an adjustment of EGP 18,000 was agreed, rounded from the calculated excess of EGP 18,275.

3. Agreed Settlement of the Previous Review

The agreed EGP 18,000 adjustment was recovered through 12 consecutive monthly deductions of EGP 1,500. The normal monthly payment was EGP 15,000, reduced to EGP 13,500 during the recovery period.

DescriptionAmount
Normal monthly paymentEGP 15,000
Monthly deductionEGP 1,500
Reduced monthly paymentEGP 13,500
Agreed adjustmentEGP 18,000
Number of reduced payments12
Total adjustment recoveredEGP 18,000
Remaining adjustment balanceEGP 0

4. Payment Record (November 2025 to October 2026)

The following table records the payments made under the monthly deduction arrangement. Each payment was EGP 13,500, reflecting the monthly EGP 1,500 deduction.

Payment periodPayment dateAmount paid
November 2025December 2, 2025EGP 13,500
December 2025December 27, 2025EGP 13,500
January 2026January 30, 2026EGP 13,500
February 2026February 28, 2026EGP 13,500
March 2026March 30, 2026EGP 13,500
April 2026April 30, 2026EGP 13,500
May 2026May 26, 2026EGP 13,500
June 2026June 30, 2026EGP 13,500
July 2026July 30, 2026EGP 13,500
August 2026August 30, 2026EGP 13,500
September 2026September 30, 2026EGP 13,500
October 2026October 31, 2026EGP 13,500
TOTAL12 paymentsEGP 162,000
The previous EGP 18,000 adjustment has been fully recovered, leaving a remaining balance of EGP 0.

5. Current Year's Financial Review (November 2025 to October 2026)

The current financial review covers November 2025 through October 2026, a 12-month period. The total financial amount generated is compared with the normal monthly payment entitlement for the same period. The previous EGP 18,000 recovery is separate and is not deducted again.

DescriptionAmount
Review period12 months
Total financial amount generatedAED 11,760.71
AED-to-EGP exchange rate (provisional)1 AED = EGP 14.00
Equivalent in EGPEGP 164,650
Normal monthly payments (12 × EGP 15,000)EGP 180,000
Calculated excess paymentEGP 15,350
Agreed settlement amount (rounded)EGP 15,000

Calculation: AED 11,760.71 × 14.00 ≈ EGP 164,650. EGP 180,000 − EGP 164,650 = EGP 15,350 excess.

The proposed settlement is EGP 15,000, rounded from the calculated excess of EGP 15,350. The remaining EGP 350 is waived as part of the agreed rounding, subject to confirmation by both parties.

6. Proposed Settlement of the Current Year's Difference

The EGP 15,000 settlement may be completed using either of the following methods:

DescriptionOption 1: One-time paymentOption 2: Monthly deductions
Agreed settlement amountEGP 15,000EGP 15,000
Payment methodOne payment12 monthly deductions
Monthly deductionNot applicableEGP 1,250
Normal monthly paymentEGP 15,000EGP 15,000
Reduced monthly paymentNot applicableEGP 13,750
Recovery periodUpon payment12 months

If monthly deductions are selected, EGP 1,250 will be deducted from each of the next 12 monthly payments, reducing each payment to EGP 13,750 instead of EGP 15,000. The first deduction month and final schedule will be confirmed by agreement between the parties.

7. Next Annual Review Period

The next annual review period will run from November 2026 through October 2027, covering 12 months. The normal monthly payment remains EGP 15,000. If the monthly deduction option is selected, an EGP 1,250 deduction will apply separately during the 12-month settlement period. At the end of the period, the financial amount generated will be reviewed against the normal payment entitlement, and any new difference will be recorded separately.

Annual Financial Review and Settlement | المراجعة المالية السنوية وتسوية المستحقات