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Report on Other Legal and Regulatory Requirements
Furthermore, in our opinion, proper books of account have been kept by the Parent Company and the consolidated financial
statements, together with the contents of the report of the Parent Company’s Board of Directors relating to these
consolidated financial statements, are in accordance therewith. We further report that we obtained all the information and
explanations that we required for the purpose of our audit and that the consolidated financial statements incorporate all
information that is required by the Companies Law No. 1 of 2016 and its Executive Regulations, as amended, and by the
Parent Company’s Memorandum of Incorporation and Articles of Association, as amended, that an inventory was duly
carried out and that, to the best of our knowledge and belief, no violations of the Companies Law No. 1 of 2016 and its
Executive Regulations, as amended, or of the Parent Company’s Memorandum of Incorporation and Articles of association,
as amended, have occurred during the financial year ended December 31, 2023, that might have had a material effect on
the business or financial position of the Parent Company.

Furthermore, we have not become aware of any material violations of the provisions of Law 7 of 2010, as amended, relating
to the Capital Markets Authority and its related regulations during the year ended December 31, 2023 that might have had
a material effect on the Group’s financial position or results of its operations except for what is mentioned in Note (15).

Nayef M. Al Bazie
State of Kuwait License No. 91-A
February 19, 2024 RSM Albazie & Co.