The President of the United Arab Emirates,
We are Mohammed bin Zayed Al Nahyan
- having reviewed the Constitution،
- and Federal Decree-Law No. (1) of 1972 concerning the remit of Ministries and the powers of Ministers, as amended,
- Pursuant to what was presented by the Minister of State for Financial Affairs and approved by The Cabinet and the Federal National Council, and the ratification of the Federal Supreme Council,
We have enacted the following Act:
Article 1
The Union’s financial statements
- The Union’s consolidated financial statements (consolidated financial statements) and the accompanying notes are hereby approved, as set out below:
- Consolidated Statement of Financial Position as at 31 December 2025.
- Consolidated Financial Statement for the Financial Year ended 31 December 2025.
- Consolidated Cash Flow Statement for the year ended 31 December 2025.
- Statement of Changes in Consolidated Net Assets for the year ended 31 December 2025.
- The figures relating to the implementation of the Union’s ge...