Saudi Aramco GI 288.001 SUBSIDIARY & AFFILIATE CASH CALLS

This document, Saudi Aramco GI 288.001, outlines the comprehensive policies and procedures for managing subsidiary and affiliate cash calls within the Saudi Arabian Oil Company. It details the framework for processing both equity contributions and shareholder loans, acting as a foundational instruction that should be referenced alongside GI 288.001-1 for Equity Contributions and GI 288.001-2 for Shareholder Loans.

The guide provides essential definitions for terms such as 'Affiliated Company', 'Cash Call', 'Proponent', and 'Approved Funding', clarifying the scope of transactions covered and excluded. It establishes general principles for funding and agreement approvals, outlines necessary controls, and defines responsibilities for various departments including JVS&FCD, Proponents, and AP&SD to ensure accurate financial management and compliance.

Readers will gain a clear understanding of the requirements, approval workflows, and accounting treatments for cash calls, enabling effective financial engagement with Saudi Aramco's subsidiaries and affiliates. Ideal for financial analysts, accounting managers, treasury specialists, and corporate finance professionals working in the oil and gas industry or with similar joint venture structures.