ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ ﻗﺒﻞ اﻟﺘﻌﺪﻳﻞ

ﻞﻳﺪﻌﺘﻟا ﺪﻌﺑ ﻞﻳﺪﻌﺘﻟا ﻞﺒﻗ

٢ . ٢ . مﺎﻈﻧ ﺔﺑﺎﻗﺮﻟا ﺔﻴﻠﺧاﺪﻟا

:

١.٢.٢

.

ﺔﺒﻗاﺮﻣ لﺎﻤﻋأ

ﺔﻛﺮﺸﻟا ﻦﻋ

ﻖﻳﺮﻃ فاﺮﺷﻹا

ﻰﻠﻋ ةﺰﻬﺟأ ﺔﺑﺎﻗﺮﻟا

فاﺮﺷﻻاو ﺮﺷﺎﺒﻤﻟا

ﻰﻠﻋ ةﺪﺣو ﺔﻌﺟاﺮﻤﻟا ﺔﻴﻠﺧاﺪﻟا

.

٢.٢.٢

.

ﻖﻘﺤﺘﻟا ﻦﻣ

ﻖﻴﺒﻄﺗ ةرادإ

ﺔﻛﺮﺸﻟا ﺔﻴﻠﻋﺎﻔﺑ

ةءﺎﻔﻛو مﺎﻈﻨﻟ

ﺎﻗﺮﻟا

ﺔﺑ ﺎﻬ ﺗﺎﻴﺻﻮﺗ ﻦﻤﻀﺘﻳ بﻮﺘﻜﻣ ﺮﻳﺮﻘﺗ داﺪﻋإو ،ﺔﻛﺮﺸﻟا ﻲﻓ ﺔﻴﻠﺧاﺪﻟا ﺎﻬﻳأرو

ﻲﻓ ىﺪﻣ ﺔﻳﺎﻔﻛ اﺬﻫ مﺎﻈﻨﻟا ﺎﻣو

ﻪﺗدأ ﻦﻣ لﺎﻤﻋأ ﻞﺧﺪﺗ ﻲﻓ

قﺎﻄﻧ ﺮﻳﺮﻘﺘﻟا اﺬﻫ ﻦﻣ ﺔﻴﻓﺎﻛ ًﺎﺨﺴﻧ ﺲﻠﺠﻤﻟا عدﻮﻳ نأ ﻰﻠﻋ ،ﺎﻬﺻﺎﺼﺘﺧا ﻲﻓ ﺔﻣﺎﻌﻟا ﺔﻴﻌﻤﺠﻟا دﺎﻘﻌﻧا ﺪﻋﻮﻣ ﻞﺒﻗ ﺲﻴﺋﺮﻟا ﺔﻛﺮﺸﻟا ﺰﻛﺮﻣ ﺪﺣاﻮﺑ

ﻦﻳﺮﺸﻋو

ًﺎﻣﻮﻳ ﻰﻠﻋ

؛ﻞﻗﻷا ﺪﻳوﺰﺘﻟ ﻦﻣ ﺐﻏﺮﻳ ﻦﻣ ﻦﻴﻤﻫﺎﺴﻤﻟا ﻨﺑ

ﺔﺨﺴ

.

ﺔﻴﻌﻤﺠﻟا دﺎﻘﻌﻧا ءﺎﻨﺛأ ﺮﻳﺮﻘﺘﻟا ﻰﻠﺘﻳو ،ﻪﻨﻣ

٣.٢.٢

.

ﺔﺳارد ﻊﻳرﺎﺸﻣ

تﺎﺳﺎﻴﺴﻟا تﺎﻴﺣﻼﺼﻟاو

ﺔﻟﺎﺤﻤﻟا

،ﺎﻬﻟ ءاﺪﺑإو يأﺮﻟا

ﺎﻬﻧﺄﺸﺑ ﻲﻓ

ﻞﻇ ﺎﻫرود ﻲﺑﺎﻗﺮﻟا ﻞﺒﻗ

ﺎﻫدﺎﻤﺘﻋا ﻦﻣ

ﺲﻠﺠﻤﻟا

.

٤.٢.٢

.

ﺔﻌﺟاﺮﻣ ﺢﺋاﻮﻟ

ﺲﻠﺠﻤﻟا ﻪﻧﺎﺠﻟو

ءاﺪﺑإو يأﺮﻟا ﻲﻓ ﻊﻴﺿاﻮﻤﻟا ﻲﺘﻟا

ﺗ

ﺺﺨ

.

ﺲﻠﺠﻤﻟا ﻦﻣ ﺎﻫدﺎﻤﺘﻋا ﻞﺒﻗ ﺔﻴﺑﺎﻗﺮﻟا ﺐﻧاﻮﺠﻟا

٥.٢.٢

.

ﺔﻌﺟاﺮﻣ ﺮﻳرﺎﻘﺗ

ةرادﻹا ﺔﻳﺬﻴﻔﻨﺘﻟا

ﺔﻘﻠﻌﺘﻤﻟا مﺎﻈﻨﺑ

ﺔﺑﺎﻗﺮﻟا ﺧاﺪﻟا

ﻲﻠ

.

ﺲﻠﺠﻤﻠﻟ ﺎﻬﻧﺄﺸﺑ يأﺮﻟا ءاﺪﺑإو ﻪﺗﺎﻧﻮﻜﻣو

٦.٢.٢

.

ﺔﺳارد ﺎﻣ

ﻪﻠﻴﺤﻳ ﺲﻠﺠﻤﻟا ﺎﻬﻟ

ﻦﻣ ﻊﻴﺿاﻮﻣ ﺔﻴﺻﻮﺘﻠﻟ

ﺲﻠﺠﻤﻠﻟ ﺑ

ﺎﻬﻧﺄﺸ

ﻲﻓ ءﻮﺿ رود ﺔﻨﺠﻠﻟا ﻲﺑﺎﻗﺮﻟا

.

٢

٢ . ٢ . مﺎﻈﻧ ﺔﺑﺎﻗﺮﻟا ﺔﻴﻠﺧاﺪﻟا

:

١.٢.٢ .

ﺔﺒﻗاﺮﻣ لﺎﻤﻋأ

ﺔﻛﺮﺸﻟا ﻦﻋ

ﻖﻳﺮﻃ فاﺮﺷﻹا

ﻰﻠﻋ ةﺰﻬﺟأ ﺔﺑﺎﻗﺮﻟا

فاﺮﺷﻻاو ﺮﺷﺎﺒﻤﻟا

ﻰﻠﻋ ةﺪﺣو ﺔﻌﺟاﺮﻤﻟا ﺔﻴﻠﺧاﺪﻟا

.

٢.٢.٢

.

ﻖﻘﺤﺘﻟا ﻦﻣ

ﻖﻴﺒﻄﺗ ةرادإ

ﺔﻛﺮﺸﻟا ﺔﻴﻠﻋﺎﻔﺑ

ةءﺎﻔﻛو مﺎﻈﻨﻟ

ﺎﻗﺮﻟا

ﺔﺑ ﺎﻬ ﺗﺎﻴﺻﻮﺗ ﻦﻤﻀﺘﻳ بﻮﺘﻜﻣ ﺮﻳﺮﻘﺗ داﺪﻋإو ،ﺔﻛﺮﺸﻟا ﻲﻓ ﺔﻴﻠﺧاﺪﻟا ﺎﻬﻳأرو

ﻲﻓ ىﺪﻣ ﺔﻳﺎﻔﻛ اﺬﻫ مﺎﻈﻨﻟا ﺎﻣو

ﻪﺗدأ ﻦﻣ لﺎﻤﻋأ ﻞﺧﺪﺗ ﻲﻓ

قﺎﻄﻧ ﺮﻳﺮﻘﺘﻟا اﺬﻫ ﻦﻣ ﺔﻴﻓﺎﻛ ًﺎﺨﺴﻧ ﺲﻠﺠﻤﻟا عدﻮﻳ نأ ﻰﻠﻋ ،ﺎﻬﺻﺎﺼﺘﺧا ﻲﻓ ﺔﻣﺎﻌﻟا ﺔﻴﻌﻤﺠﻟا دﺎﻘﻌﻧا ﺪﻋﻮﻣ ﻞﺒﻗ ﺲﻴﺋﺮﻟا ﺔﻛﺮﺸﻟا ﺰﻛﺮﻣ ﺪﺣاﻮﺑ

ﻦﻳﺮﺸﻋو

ًﺎﻣﻮﻳ ﻰﻠﻋ

؛ﻞﻗﻷا ﺪﻳوﺰﺘﻟ ﻦﻣ ﺐﻏﺮﻳ ﻦﻣ ﻦﻴﻤﻫﺎﺴﻤﻟا ﻨﺑ

ﺔﺨﺴ . ﺔﻴﻌﻤﺠﻟا دﺎﻘﻌﻧا ءﺎﻨﺛأ ﺮﻳﺮﻘﺘﻟا ﻰﻠﺘﻳو ،ﻪﻨﻣ

٣.٢.٢

.

ﺔﻌﺟاﺮﻣ ﺮﻳرﺎﻘﺗ

ةرادﻹا ﺔﻳﺬﻴﻔﻨﺘﻟا

ﺔﻘﻠﻌﺘﻤﻟا مﺎﻈﻨﺑ

ﺔﺑﺎﻗﺮﻟا ﺧاﺪﻟا

ﻲﻠ

.

ﺲﻠﺠﻤﻠﻟ ﺎﻬﻧﺄﺸﺑ يأﺮﻟا ءاﺪﺑإو ﻪﺗﺎﻧﻮﻜﻣو

٤.٢.٢

.

ﺔﺳارد ﺎﻣ

ﻪﻠﻴﺤﻳ ﺲﻠﺠﻤﻟا ﺎﻬﻟ

ﻦﻣ ﻊﻴﺿاﻮﻣ ﺔﻴﺻﻮﺘﻠﻟ

ﺲﻠﺠﻤﻠﻟ ﺑ

ﺎﻬﻧﺄﺸ

ﻲﻓ

ءﻮﺿ

رود

ﺔﻨﺠﻠﻟا

ﻲﺑﺎﻗﺮﻟا

.

2-2 Internal Control System:

2-2-1 Monitoring the Company’s activities by supervision on the control entities and direct supervision on the Internal Audit Unit.

2-2-2 Ensure the effectiveness and efficiency of the internal controls and prepare a written report, which includes its recommendations and opinions on the effectiveness of such system and the activities done within its scope of competency.

In addition, the Board shall submit a sufficient number of copies of the report to the Company’s headquarters within at least twenty-one days (21) before the General Assembly meeting; to provide the shareholders with a copy if needed, and it shall be read during the Assembly meeting.

2-2-3 Reviewing the Executive management reports on the internal control and its components and Provide opinion/comments to the board.

2-2-4 Study subjects/matters assigned by the Board for recommendation.

٢ 2-2

Internal Control System:

2-2-1 Monitoring the Company’s activities by supervision on the control entities and direct supervision on the Internal Audit Unit.

2-2-2 Ensure the effectiveness and efficiency of the internal controls and prepare a written report, which includes its recommendations and opinions on the effectiveness of such system and the activities done within its scope of competency. In addition, the Board shall submit a sufficient number of copies of the report to the Company’s headquarters within at least twenty-one days (21) before the General Assembly meeting; to provide the shareholders with a copy if needed, and it shall be read during the Assembly meeting.

2-2-3 Study assigned policies and authorities and give opinions on it before the board approval.

2-2-4 Review the Board’s Charters and its Committees and give opinions on the control matters before the approval of the Board.

2-2-5 Reviewing the Executive management reports on the internal control and its components and Provide opinion/comments to the board.

2-2-6 Study subjects/matters assigned by the Board for recommendation.

After

Before

:هيـبنـت

 ةينورتكللإا ةبتكملا يف روشنم وه امب طقف دتعيو ،ًاينورتكلإ ةبقارم ةقيثولا هذه نإ

 .ذافنلا خيرات نم تاونس سمخ زواجتت لا ةينمز ةرتف للاخ ةقيثولا هذه ثدحُت

ةعجارملا ةنجل لمع ةحئلا

:ةقيثولا مقر D-RG-###

:رادصلإا مقر 6

خيرات(

رشنلا : ..

/ ..

/

2022

م

)

رادصلإا خيراتلا

دامتعلاا

1 1998 م ةرادلإا سلجم قفاو (

ةيعمجلل ةررقملا تاصاصتخلاا كلمي ةداملا بسح ةيداعلا ةماعلا

41 نم ساسلأا ماظنلا

دعاوقلاو ةعجارملا ةنجل لمع قاطن ىلع )ةكرشلل ةيداشرتسلإا

صوصنملا ةعجارملا ةنجل عامتجا يف اهيلع

خيراتب دقعنملا 07

/ 12 / 1998 م .

2 2005 م ةماعلا ةيعمجلا لبق نم ةعجارملا ةنجل لمعل ةمظنملا طباوضلا دامتعاب ةقفاوملا تمت اهعامتجا يف ةكرشلل

موي دقعنملا ،سماخلا 11

/ 04 / خيراتب دقعنملا هعامتجا يف ةرادلإا سلجم ةيصوت ىلع ًءانب ،م2006

19 / 12 / 2005 .ةعجارملا ةنجل لمعل ةمظنملا طباوضلا ىلع ةقفاوملاب م

3 2013 م ةيعمجلا لبق نم ةثدحملا ةعجارملا ةنجل لمعل ةمظنملا طباوضلا دامتعاب ةقفاوملا تمت يف ةكرشلل ةماعلا

شع ثلاثلا اهعامتجا ر

دقعنملا خيراتب

01 / 04 / دقعنملا هعامتجا يف ةرادلإا سلجم ةيصوت ىلع ًءانب ،م2013

خيراتب 20 / 02 / 2013 .م

4 2017 نينثلإا موي دقعنملا رشع نماثلا هعامتجا يف ةرادلإا سلجم ةقفاوم تمت م

خيراتب 13 / 03 / 2017 ضرع ىلع ،م

خيراتب نينثلإا موي دقعنملا ةماعلا ةيعمجلا عامتجا يف ةعجارملا ةنجل لمع ةحئلا 10

/ 04 / 2017 .اهدامتعلا م

5 2019 م ةيداعلا ريغ ةماعلا ةيعمجلا عامتجا يف ةدمتعم ماعل

2019 م دقعنملا ، خيراتب

24 / 04 / 2019 .م

5.1 2020 دمتعم م

ة

"ةدمتعم ةقيثو حيحصت جذومن" ىلع ءانب ةمكوحلا ماع ريدمو سلجملا ماع نيمأ لبق نم نوكتل ،

ةكرشل ةدمتعملا ةديدجلا ةمسلا ىلع stc

.

6 2021 م امتجا يف ةدمتعم ةماعلا ةيعمجلا ع

ماعل 2021 l دقعنملا ، خيراتب ة

1 / 6 / 2021 .م

3

1 . ديهمت :

ةحئلال ًاقفو ةحئلالا هذه يف ةدراولا ماهملاو تاصاصتخلاا )ةنجللا( ةعجارملا ةنجل ىلوتت ةمكوح ىشامتت ةكرشلا لامعأ نأ نم دكأتلا ضرغب ،ةيلاملا قوسلا ةئيه نع ةرداصلا تاكرشلا

.تاكرشلا ةمكوح لاجم يف تاسرامملا لضفأ عم ت كلت ذيفنت تايلآ كلذ يف امب اهتاصاصتخاو اهلكيهو اهلمع قاطن ةحئلالا هذه حضو

.لمعلا تاءارجإو تاصاصتخلاا عفرو ،ًايرود ةحئلالا هذه ةعجارم ةقلاعلا تاذ تاسرامملا لضفأ ةبكاوم ضرغب ةنجللا ىلع ةرادلإا سلجمل تايصوتلا )سلجملا(

لبق نم تلايدعتلا دامتعلا ًاديهمت اهيلع ةقداصملل

.ةقبطملا ةمظنلأل ًاقفو ةماعلا ةيعمجلا موقي لا هتاهيجوت مدقيو ،ًايرود ةنجللا ءادأ مييقتب سلجم .اهئادأ ىوتسم عفرل

2 . تاصاصتخا ةنجللا

:

ىلإ اهريراقت ةنجللا عفرتو ،اهيلإ ةلكوملا تاصاصتخلاا عيمج ةنجللا سرامت لا

ىلع ظفاحتو سلجم

ةيلعاف ىدم نم ققحتلاو ةكرشلا لامعأ ىلع ةبقارملاب ةنجللا صتختو هعم ةرشابم لاصتا تاونق دبإو ،ةكرشلا يف ةيلخادلا ةباقرلا ةمظنأ ةيافكو تاصاصتخا لمشتو ،ةقلاعلا تاذ تايصوتلاو يأرلا ءا

:يلي ام ةصاخ ةفصب ةنجللا ماهمو

:ةيلاملا ريراقتلا

ىلع اهضرع لبق ةكرشلل ةيونسلاو ةيلولأا ةيلاملا مئاوقلا ةسارد لا

اهيأر ءادبإو سلجم

.اهتيفافشو اهتلادعو اهتهازن نامضل ،اهنأش يف ةيصوتلاو ينفلا يأرلا ءادبإ –

بلط ىلع ءانب لا

سلجم – ريرقت ناك اذإ اميف لا

ةيلاملا مئاوقلاو سلجم

نيرمثتسملاو نيمهاسملل حيتت يتلا تامولعملا نمضتتو ةموهفمو ةنزاوتمو ةلداع ةكرشلل .اهتيجيتارتساو اهلمع جذومنو اهئادأو ةكرشلل يلاملا زكرملا مييقت لأم ريغ وأ ةمهم لئاسم يأ ةسارد .ةيلاملا ريراقتلا اهنمضتت ةفو

لوؤسم وأ هماهم ىلوتي نم وأ ةكرشلل يلاملا ريدملا اهريثي لئاسم يأ يف ةقدب ثحبلا .يجراخلا عجارملا وأ ةكرشلا يف مازتللاا .ةيلاملا ريراقتلا يف ةدراولا ةيرهوجلا لئاسملا يف ةيبساحملا تاريدقتلا نم ققحتلا بتملا ةيبساحملا تاسايسلا ةسارد ةيصوتلاو يأرلا ءادبإو ةكرشلا يف ةع

ل .اهنأش يف سلجمل

:ةيلخادلا ةباقرلا ماظن

ةكرشلا لامعأ ةبقارم ةباقرلا ةزهجأ ىلع فارشلإا قيرط نع

ىلع رشابملا فارشلااو ةدحو

ةيلخادلا ةعجارملا .

نم ققحتلا ماظنل ةءافكو ةيلعافب ةكرشلا ةرادإ قيبطت

ريرقت دادعإو ،ةكرشلا يف ةيلخادلا ةباقرلا

قاطن يف لخدت لامعأ نم هتدأ امو ماظنلا اذه ةيافك ىدم يف اهيأرو اهتايصوت نمضتي بوتكم عدوي نأ ىلع ،اهصاصتخا لا

ةكرشلا زكرم يف ريرقتلا اذه نم ةيفاك ًاخسن سلجم لبق سيئرلا

دعوم

ةماعلا ةيعمجلا داقعنا ًاموي نيرشعو دحاوب

ةخسنب نيمهاسملا نم بغري نم ديوزتل ؛لقلأا ىلع

هنم

، ةيعمجلا داقعنا ءانثأ ريرقتلا ىلتيو .

اهنأشب يأرلا ءادبإو هتانوكمو يلخادلا ةباقرلا ماظنب ةقلعتملا ةيذيفنتلا ةرادلإا ريراقت ةعجارم ل .سلجمل هليحي ام ةسارد لا

ود ءوض يف اهنأشب سلجملل ةيصوتلل عيضاوم نم اهل سلجم .يباقرلا ةنجللا ر

:ةيلخادلا ةعجارملا

ةسارد ةعجارمو مظن

ةباقرلا ةيلخادلا ةيلاملاو

ةرادإو رطاخملا يف

.ةكرشلا

ةسارد ريراقت ةعجارملا ةيلخادلا

ةعباتمو ذيفنت

تاءارجلإا ةيحيحصتلا

تاظوحلملل اهيف ةدراولا

.

ةباقرلا فارشلإاو لع

ءادأ يف ةيلخادلا ةعجارملا ةرادإو ةيلخادلا ةعجارملا سيئر ةطشنأو

ةكرشلا –

نإ تدجو – ققحتلل نم

رفاوت دراوملا ةمزلالا

اهتيلاعفو يف

ءادأ لامعلأا ماهملاو

اهب ةطونملا .

،ةيلخادلا ةعجارملل سيئر ةكرشلل نكي مل اذإو ةنجللا ىلعف

ميدقت ىلإ اهتيصوت

سلجملا ىدم نأشب

ةجاحلا ىلإ هنييعت .

ةيصوتلا ل

.هتآفاكم حارتقاو ةيلخادلا ةعجارملا سيئر نييعتب سلجمل

:اهيف رمثتسملا تاكرشلا

حمست ام قفوو ةعباتلا تاكرشلا يف ةعجارملا ناجل ءادأو ليكشت تاءارجإ ةيلعاف نم دكأتلا

تايقافتا هب .ءاكرشلا

ةعجارم للاخ نم اهيف رمثتسملا تاكرشلا يف ةيلخادلا ةعجارملا ةرادإ ةءافك نم دكأتلا وأ ،اهيلع رطيست وأ لماكلاب ةكولمملا تاكرشلل ةيلخادلا ةعجارملا ةدوجل يونسلا مييقتلا عفرلاو ،ءاكرشلا تايقافتا هب حمست ام قفو ل

.كلذ لايح هارت امب سلجمل

نييعتو حيشرت ةيلآ نم دكأتلا لل يجراخلا عجارملا

ش ت وأ لماكلاب ةكولمملا تاكر س

وأ ،اهيلع رطي

عفرلاو ،ءاكرشلا تايقافتا هب حمست ام قفو ل

.كلذ لايح هارت امب سلجمل

قلعتي اميف ةعباتلا تاكرشلا يف ةعجارملا ناجل نم مئلاملاو مزلالا ديكأتلا ىلع لوصحلا قفاوتي امب ةيلخادلا ةباقرلا ماظن ةملاسو ةيلعافب .ءاكرشلا تايقافتاو ةيراسلا ةمظنلأا عم

ةيلخادلا ةعجارملا ةرادا نيب ام ةعجارملا لوكوتوربو ماعلا راطلإا دامتعا ،

جلو ا ن ةعجارملا

وأ ،اهيلع رطيست وأ لماكلاب ةكولمملا اهيف رمثتسملا تاكرشلا يف ةيلخادلا ةعجارملا ةرادإو .ءاكرشلا تايقافتا هب حمست ام قفو م ةسارد ش

عيرا ةعباتلا تاكرشلا ىلع اهذيفنتل ةيلخادلا ةعجارملا ةرادإ نم ةحرتقملا ةعجارملا

،اهيلع رطيست وأ لماكلاب ةكولمملا اهيف رمثتسملا تاكرشلا يف ةعجارملا ناجل عم قيسنتلاو .ءاكرشلا تايقافتا هب حمست ام قفو وأ

:يجراخلا عجارملا

ةيصوتلا ل

سلجمل حيشرتب

عجارملا يجراخلا

مهلزعو ديدحتو

مهباعتأ مييقتو

دعب مهئادأ

ققحتلا نم

مهللاقتسا ةعجارمو

قاطن مهلمع طورشو

دقاعتلا مهعم

.

،ةعجارملا لامعأ ةيلعاف ىدمو ،هتلادعو هتيعوضومو يجراخلا عجارملا للاقتسا نم ققحتلا عم ذخلأا يف رابتعلاا دعاوقلا

ريياعملاو تاذ

ةلصلا .

ةعجارم ةطخ

عجارملا يجراخلا

،هلامعأو ققحتلاو

نم مدع هميدقت ًلاامعأ

ةيرادإ وأ ةينف جرخت

نع قاطن لامعأ

،ةعجارملا ءادبإو

اهتايئرم لايح

كلذ .

نم دكأتلا ةباجلإا

نع تاراسفتسا عجارملا

يجراخلا .

ةسارد ريرقت عجارملا هتاظحلامو يجراخلا

ىلع مئاوقلا ةيلاملا

ةعباتمو ذِختا ام

اهنأشب .

نامض :مازتللاا

ةطشنأ مجحو ةعيبط عم بسانتي امب مازتللاا ةرادلإ ةحضاو ةيجيتارتسا ريوطت ىلع فارشلإا

ةيجراخلاو ةيلخادلا تاريغتملا ىلع ًءانب اهثيدحتو اهتعجارمو اهذيفنت نم ققحتلاو ،ةكرشلا

.ةكرشلل

ًاقفو اهتايلآو اهتاءارجإو مازتللااب ةصاخلا ةيلخادلا ةباقرلا مظن دامتعا ءادبإو ،ةقبطملا ةمظنلأل

.سلجملا نم اهدامتعا لبق اهنأشب يأرلا ةعجارم جئاتن

ريراقت تاهجلا ةيباقرلا

ققحتلاو نم

ذاختا ةكرشلا تاءارجلإا

اهنأشب ةمزلالا .

ققحتلا نم

مازتلا ةكرشلا ةمظنلأاب

حئاوللاو تاسايسلاو

تاميلعتلاو تاذ

.ةقلاعلا

ةعجارم دوقعلا

تلاماعتلاو حرتقملا

نأ اهيرجت ةكرشلا عم

فارطلأا يوذ

،ةقلاعلا ميدقتو

اهتايئرم لايح

كلذ ىلإ لا سلجم .

عفر ام هارت نم لئاسم ىرت

ةرورض ذاختا ءارجإ اهنأشب ىلإ لا

،سلجم اهتايصوت ءادبإو

تاءارجلإاب

يتلا نيعتي اهذاختا .

7.2 ةحفاكم لايتحلاا

داسفلاو

ةرادلإا ةيلعاف ىلع فارشلإا ةيذيفنتلا

)ةينوناقلا نوؤشلا(

ءادأ يف يجراخلا عجارملاو

قلعتي اميف مهتايلوؤسم ب

لايتحلاا ةحفاكم داسفلاو

.

نم راسفتسلاا ةيذيفنتلا ةرادلإا

ءاطخأ دوجو رطاخمل مهمييقت نأشب يجراخلا عجارملاو

ةقلعتم ةيرهوج لايتحلااب

داسفلاو .تامييقتلا كلت راركتو ىدمو ةعيبط كلذ يف امب ،

اسفتسلاا نم ر

ةيذيفنتلا ةرادلإا )ةينوناقلا نوؤشلا(

ملع ىلع اوناك اذإ امع يجراخلا عجارملاو

يأب لايتحا

،داسف وأ تباجتسا يتلا ةيفيكلاو ،ةكرشلا ىلع رثؤي ،موعزم وأ هب هبتشم وأ يلعف

يف ةيباقرلا ةئيبلا ىلع تلخدُأ يتلا ةيرهوجلا تارييغتلا كلذ يف امب ،تلااحلا كلتل ةكرشلا اهب .ةكرشلا نم ريراقت ىلع لوصحلا ةيذيفنتلا ةرادلإا

)ةينوناقلا نوؤشلا(

يأ نع يجراخلا عجارملاو لايتحا

وأ

داسف يف يسيئر رود مهل نيذلا نيفظوملا وأ ةرادلإا نمضتيو ،ًايرهوج نكي مل وأ ناك ءاوس ،

ةبسانملا تايصوتلا ميدقتو ،ةكرشلل ةيلخادلا ةباقرلا ماظن ل

.سلجمل

نم دكأتلا تاقيقحت ءارجإو غلابلإا نم لكل ةيلآ دوجو

ةقلعتم ةلقتسم لايتحلااب

داسفلاو ،

.تايللآا كلت ةيلعاف ةبقارمو مييقتو

8.2 . :تاظوحلملا ميدقت تابيترت

وأ ةيلاملا ريراقتلا يف زواجت نأشب مهتاظوحلم ميدقت ةكرشلا يف نيلماعلل حيتت ةيلأ عضو ةنجلل

ققحتلا ةنجللا ىلعو ةيرسب اهريغ عم بسانتي لقتسم قيقحت ءارجإب ةيللآا هذه قيبطت نم

.ةبسانم ةعباتم تاءارجإ ينبتو زواجتلا وأ أطخلا مجح

9.2 . ثودح لا

نيب ضراعت لا

و ةنجل لا :سلجم

تايصوت نيب ضراعت لصح اذإ لا

تارارقو ةنجل سلجملا

ةيصوتب ذخلأا سلجملا ضفر اذإ وأ ،

ةعجارملا سيئر نييعت وأ هئادأ مييقتو هباعتأ ديدحتو هلزعو يجراخلا عجارملا نييعت نأشب ةنجللا ريرقت نيمضت بجيف ،ةيلخادلا لا

.اهب هذخأ مدع بابسأو ،اهتارربمو ةنجللا ةيصوت سلجم

3 . :ةنجللا ميظنت

ليكشت :ةنجللا

لكشت رارقب نم ةيعمجلا ةماعلا

ةكرشلل ةنجل

وأ نيمهاسملا نم ءاضعأ ةسمخ ىلإ ةعبرأ نم

سيئر ةيوضع مضت لاأو لقلأا ىلع لقتسم وضع مهنيب نم نوكي نأ ىلع مهريغ نم لا

سلجم

ءاضعأ نم ًايأ وأ لا

.ةيبساحملاو ةيلاملا نوؤشلاب صتخم مهنيب نم نوكيو ،نييذيفنتلا سلجم

ةكرشلل ةماعلا ةيعمجلا ردصت نم حارتقا ىلع ًءانب -

لا سلجم -

لمع ةحئلا لا

نأ ىلع ةنجل

ةيفيكو ،اهئاضعأ رايتخا دعاوقو ،اهماهمو ،ةنجللا لمع تاءارجإو طباوض ةحئلالا هذه لمشت روغش لاح يف تقؤم لكشب اهئاضعا نييعت ةيلآو ،مهتآفاكمو ،مهتيوضع ةدمو ،مهحيشرت جللا دعاقم دحأ .ةن

ةيلاملا وأ ةيذيفنتلا ةرادلإا يف نيتيضاملا نيتنسلا للاخ لمعي ناك وأ لمعي نمل زوجي لا يف ًاوضع نوكي نأ ،يجراخلا عجارملا ىدل وأ ةكرشلل لا

.ةنجل

ءاهنإب وأ ،سلجملا ةرود لمع ةدم ءاهتناب يهتنتو ،اهليكشت خيرات نم ةنجللا لمع ةدم أدبت لا ةيعمجلا لبق نم اهتامدخ ةيوضع ةدم عم ةنجللا لمع ةيوضع ةدم قفاوتت نأ بجيو ،ةماع

.سلجملا

:ةنجللا ءاضعأ تامازتلا

امب ةنجللا سيئر راطخإو ،اهلامعأ يف ةلعافلا ةكراشملاو ةنجللا تاسلج روضح يف ماظتنلاا

.ةنجللا تاسلج ىدحإ نع هبايغ بجوتسي ةنجللا ءاضعأ نم هبيني نم وأ ةنجللا سيئر روضح .نيمهاسملا ةلئسأ نع ةباجلإل

ةيعمجلا ريغ يف ،نيمهاسملل حصفي نأ ةنجللا وضعل زوجي لاو ،ةكرشلا رارسأ ىلع ةظفاحملا ًلاضف ،هؤافعإ بجو لاإو هلمعب همايق ببسب ةكرشلا رارسأ نم هيلع فقو ام ،ريغلا وأ ،ةماعلا .كلذ ىلع بترتت رارضأ يأ نع ضيوعتلاب هتبلاطمو هتلءاسم نع مدع .ةكرشلا يف ةيذيفنت لامعأ يأب مايقلا تاذ ةثيدحلا تاروطتلا ةبكاومو ،هب ةطونملا لامعلأا ةلوازمل ةبجاولا ةينهملا ةيانعلا لذبي نأ

.ةكرشلا لامعأب ةقلاعلا نم درجتي نأو ،للاقتسلااو ةيعوضوملاو قدصلاو ةفعلاو ةهازنلاب ىلحتي نأو لدعلاب فصتي نأ ضخي لاأو ةيصخشلا حلاصملا .نيرخلآا تاهجوتو ءارلآ همكح ع

.ةناملأاو فرشلاب ةلخم ربتعت ةطشنأ وأ لامعأ يأ يف ةرشابم ريغ وأ ةرشابم ةفصب كرتشي لاأ هل نمم وأ ،دروم وأ ،ليمع وأ ،عبات وأ ،فظوم يأ نم نأش تاذ ةميق هل ءيش يأ لبقي لاأ كش ةنجللا وضع ةيللاقتسا يف فعض ىلإ يدؤت دق ةكرشلاب لمع ةقلاع وأ رثؤي وأ اعوضومو لا

.تارارق نم هيلإ لصوتي اميف رثؤي هنأ ضرتفي حصفي نأ لل

حصفي امك ،ةقلاعلا كلت ةعيبطو ةكرشلا نيبو هنيب تمت يتلا تايلمعلا نع سلجم

ب هطبرت يتلا ةقلاعلا نع لا

ةحئلا هبلطتت ام قفو كلذو ةكرشلا يف نييذيفنتلا نيريدملاو سلجم

رشلا اهدمتعت يتلا كولسلا .ةك

:ةنجللا سيئر

م ةنجللا ءاضعأ راتخي ةنجللا ةيوضع ةدمل اسيئر مهنيب ن

ىلع فارشلإا ةنجللا سيئر ىلوتيو ،

:يلي ام صوصخلا هجو ىلعو اهماهمل ةنجللا زاجنإ لودجو ةنجللا تاعامتجا نم عامتجا لك ناكمو خيراتو تقو ديدحتو داقعنلال ةنجللا ةوعد

دعب كلذو لامعلأا .ةنجللا ءاضعأ عم قيسنتلا

ىلإ اهتايصوتو اهلامعأ جئاتن عفرو ،ةنجللا تاعامتجا ةسائر لا

.سلجم

ىلع اهضرعو ةنجللا نيمأ عم قيسنتلاب ةنجللا ةطشنأ نع ةيرود ريراقت دادعإ ىلع فارشلإا اهعفرل ًاديهمت ةنجللا سلجملل

نم خسن ريراقتلا هذهب قفريو ،ةنجللا نم اهدامتعا دعب ،

.ةنجللا رضاحم وأ ةنجللا سيئر ىلع بجي نم

هبيني نم تايعمجلا روضح ةنجللا ءاضعأ ةماعلا

ةباجلإل نع

.نيمهاسملا ةلئسأ .كلذ يعدتست ىرخأ ةهج يأو سلجملا مامأ ةنجللا ليثمت

:ةنجللا نيمأ

،ةنجللا ةنامأ سلجملا ةنامأ ىلوتت نكميو

ةنجلل نييعت ًانيمأ اهل نم نيب اهئاضعأ ىلع

نأ رفاوتت

نع ةرداصلا تاكرشلا ةمكوح ةحئلا هيلع تصن ام بسح بصنملل ةبسانملا تابلطتملا هيف دادعإو ةنجللا تاعامتجا قيثوتب ةقلعتم هتايلوؤسمو هماهم نوكتو ،ةيلاملا قوسلا ةئيه هتيادب تقوو هخيراتو عامتجلاا ناكم نايبو ،تلاوادمو تاشاقن نم راد ام نمضتت اهل رضاحم اهتناو نيودتو ،مظنمو صاخ لجس يف اهظفحو ،تيوصتلا جئاتنو ةنجللا تارارق قيثوتو ،هئ

اهودبأ يتلا تاظفحتلاو نيرضاحلا ءاضعلأا ءامسأ –

تدجو نإ –

نم رضاحملا هذه عيقوتو

نيرضاحلا ءاضعلأا عيمج .

تامولعملاو قئاثولاو لمعلا قاروأو ةنجللا لامعأ لودجب ةنجللا ءاضعأ ةنجللا نيمأ دوزي ةقلعتملا

،هب يأو قئاثو وأ تامولعم ةيفاضإ

اهبلطي يأ نم ءاضعأ تاذ ةنجللا ةقلاع

تاعوضوملاب ةلومشملا

يف لودج نم لقلأا ىلع ةيميوقت مايأ ةسمخ لبق كلذو ،عامتجلاا

.عامتجلاا خيرات ديعاومب ةنجللا ءاضعأ ةنجللا نيمأ غلبي تاعامتجا

.اهداقعنا نم رهش لبق ةنجللا

ىلوتي ةنجللا ءاضعلأ ةيرود ريراقت عفرو ةنجللا تارارق ذيفنت ةعباتم ةيلوؤسم ةنجللا نيمأ ةلكوملا ىرخلأا ماهملا عيمج ةيدأت ةيلوؤسم ةنجللا نيمأ ىلوتي امك ،تارارقلا ةلاح ًةنمضتم

.ةنجللا لبق نم هيلإ .اهيلع تيوصتلا وأ ةنجللا تارارق نم يأ يف ةكراشملا ةنجللا نيملأ قحي لا

:نووعدملا

نيرخآ صاخشأ ةوعد ةرورضلا تعد ام ىتم زوجيو ،اهتاعامتجا روضح طقف ةنجللا ءاضعلأ قحي

هذختت رارق يأ ىلع تيوصتلا يف قحلا نيوعدملل نوكي لاأ ىلع ،هنم ءزج وأ عامتجا يأ روضحل

.ةنجللا

كلت يف ةكراشملا مهنم تبلط دق ةنجللا نكت ملام شاقن يأ يف نووعدملا كراشي نأ قحي لا

.تاشاقنلا

رارسأ ءاشفإ مدع ةنجللا تاعامتجلا نيوعدملا صاخشلأا نم مهريغو ةنجللا ءاضعأ ىلع بجي تادنتسمل ضارعتساو تاشاقن نم هتنمضت امو تاعامتجلاا ةيرس ىلع ةظفاحملاو ةكرشلا لع علطا .نورضاحلا اهي

:ةنجللا لمع ةدم

ءاهنإب وأ ،سلجملا ةرود لمع ةدم ءاهتناب يهتنتو ،اهليكشت خيرات نم ةنجللا لمع ةدم أدبت

ةيوضع ةدم عم ةنجللا لمع ةيوضع ةدم قفاوتت نأ بجيو ،سلجملا لبق نم اهتامدخ .سلجملا

ءاهتنا تامدخ ةنجللا

:

ءاضعأ ةيوضع ءاهنإ ،سلجملا نم رارقب زوجي ةءاسإ ببسب اهئاضعأ دحأ وأ لماكلاب ةنجللا

فادهأب ًارضم سلجملا هربتعي يذلا فرصتلا ءوس وأ ةنجللا يف ةبصنمل وضعلا مادختسا .ةصاخ ةفصب ةنجللاو ةماع ةفصب اهتعمسو ةكرشلا تب كلذو ،ةنجللا ةيوضع نم ةلاقتسلاا ةنجللا ءاضعأ نم وضع يلأ زوجي س

يطخ راعشإ ميل

ئرو سلجملا سيئرل ميلست خيرات نم ًارابتعا لوعفملا ةيراس ةلاقتسلاا حبصتو ،ةنجللا سي

.ةلاقتسلاا ذيفنتل ًاقحلا ًاتقو راعشلإا ددح اذإ لاإ ،راعشلإا تاعامتجا ةثلاث نم رثكلأ ةنجللا تاعامتجا روضح نع فلخت اذإ ةنجللا وضع ةيوضع طقست اوي لوبقم رذع وأ ةنجللا سيئر نم قبسم نذإ نود ةيلاتتم ةنجللا ءاضعأ ةيبلغأ هيلع قف

.نورضاحلا وضعلا لمكيو ،رغاشلا زكرملا يف ،سلجملا لبق نم هدامتعلا ،ليدب وضع حيشرت ةنجلل قحي .ةنجللا وضع يف اهرفاوت بجاولا طورشلا رابتعلاا يف ًاذخآ ةيقبتملا ةدملا ديدجلا

:ةنجللا ءاضعأ تلادبو تآفاكم

صحلا ةنجللا ءاضعأ نم وضع لكل قحي امك ىرخأ تلادبو ،روضح لدبو ،ةيونس تآفاكم ىلع لو

يف هيلع صوصنم وه

" ةسايسو ،ةكرشلل ساسلأا ماظنلا سلجم ءاضعأ حيشرت

لإا ةراد اضعأو ء

،مهتآفاكمو ،هنع ةقثبنملا ناجللا ."ةيذيفنتلا ةرادلإا تآفاكمو

روضح لباقم رفسلا فيلاكت نع ضيوعت ىلع لوصحلا ةنجللا ءاضعلأ قحي نم ةنجللا تاعامتجا

ىرخأ فيلاكت يأ ىلإ ةفاضإ ،عامتجلاا داقعنا ناكم وأ سيئرلا ةكرشلا عقوم ىلإ هتماقإ ناكم .ةكرشلا يف اهب لومعملا ةسايسلا بسح تلاصاوملاو ةماقلإاب ةطبترم

:ةنجللا تاعامتجا

عامتجلال ةوعدلا :

أ.

ةنجللا سيئر ىلع بجوتي امك ،اهسيئر نم ةوعدب ةنجللا عمتجت يف عامتجلاا ىلإ وعدي نأ

.ةنجللا سيئرل ًاهجوم ًايباتك ًابلط ةنجللا ءاضعأ نم نينثا ميدقت لاح ب . .كلذ ىلإ ةجاحلا تعد املك وأ ًايونس تارم عبرأ ىندأ دحبو اهماهم ذيفنت ضرغب ةنجللا دقعت

ج . دحلا لاصتلاا لئاسو نم يأ مادختسا هل زوجيف ،ًايصخش ةنجللا ءاضعأ دحأ روضح رذعت نإ ؛ةثي

.ةنجللا عامتجا روضحل د ،هخيراتو ،عامتجلاا تقو ةوعدلاب حضوي نأ ىلع ٍفاك تقوب عامتجلاا تاوعد لاسرإ نيعتي .

.عامتجلاا يف شقانتس يتلا قئاثولا ىلإ ًةفاضإ ،لامعلأا لودجو ،هناكمو

ه . هيلع قفتي رخآ ناكم يأ يف وأ ةكرشلل سيئرلا زكرملا يف اهتاعامتجا عيمج ةنجللا دقعت

.ةنجللا ءاضعأ

أ.

ةنجللا عامتجا داقعنلا ينوناقلا باصنلا لمتكيل ةنجللا ءاضعأ ةيبلغأ روضح بجي .

ب . يف هنع تيوصتلا وأ هنع ةباين ةنجللا عامتجا روضحل رخآ وضع ليكوت ةنجللا وضعل زوجي لا

تاعامتجلاا .

ج . ءاضعلأا ةيبلغأ تاوصأب ةنجللا تارارق ردصت تاوصلأا يواست لاح يفو ،عامتجلال نيرضاحلا

ليجأت تاوصلأا يواست لاح يف سيئرلل زوجيو عامتجلاا سيئر هل توص يذلا رارقلاب ذخؤي ةساردلا نم ديزمل رارقلا ذاختا .

د . ،ةلجاعلا روملأا يف لاإ نيقرفتم ءاضعلأا ىلع اهضرع ةقيرطب هتارارق ردصي نأ سلجملل زوجي لا

تارارقلا كلت دعتو ام ءاضعلأا يثلث لبق نم اهيلع ةقفاوملا ةلاح يف لوعفملا ةيراس

ءاضعلأا دحأ بلطي مل –

ةباتك – ىلع تارارقلا ضرعتو ،اهيف ةلوادملل سلجملا عامتجا

.عامتجلاا رضحم يف اهتابثلإ هل ٍلات عامتجا لوأ يف سلجملا

سيئر عم قيسنتلاب ةنجللا نيمأ دعُي و ةنجللا

و ةيلخادلا ةعجارملا لامعأ لودج ةيذيفنتلا ةرادلإا

عجارُت نأ ىلع ،اهتايولوأو اهتيمهلأ ًاقفو شاقنلل ةحورطملا عيضاوملا ةلودجو ،ةنجللا عامتجا .ءاضعلأا ىلع اهعيزوت لبق ةنجللا سيئر لبق نم دمتعُتو

نم ىلولأا ةدَّو َس ُملا لسريو ةنجللا نيمأ دعي أ.

ةسمخ للاخ ةنجللا ءاضعأ ىلا عامتجلاا رضحم

.ىصقأ دحك لمع مايأ ب . للاخ رضحملا نع مهتايئرمو مهتاظوحلم ةنجللا ءاضعأ مدقي ٍفاك تقو

مهملست خيرات نم

.ةنجللا نيمأ لبق نم رضحملل ىلولأا ةدَّو َس ُملل ج . بابسلأا نيبي نأ ىلع ةنجللا هذختت رارق يأ ىلع ظفحتلا وضع يلأ زوجي هتعد يتلا ةيساسلأا

ىلع دجو نإ هظفحت رصتقيف هماتتخا لبق ةنجللا عامتجا نم وضع يأ جرخ اذإو .ظفحتلا ىلإ ىلع هتبغر ىلع ًءانب رضحملا يف صني نأ ىلع ،اهتشقانم رضح يتلا دونبلاب ةقلعتملا تارارقلا .كلذ يف ةباتك هتبغر ىدبأ اذإ اهتشقانم رضحي مل يتلا دونبلا

د . لا نيمأ لدعي ا تاظوحلم ىلع ًءانب ىلولأا ةدَّو َس ُملا ةنجل

.ءاضعلأ

ه . يموي للاخ رضحملا نع مهتاظوحلم ةنجللا ءاضعأ مدقي ةدَّو َس ُملل مهملست خيرات نم لمع

.ةنجللا نيمأ لبق نم ةيناثلا و . عيمج لبق نم هعيقوت درجمب ًايمسر رضحملا ربتعيو ةيئاهنلا هتروصب رضحملا ةنجللا نيمأ دعي

.نيرضاحلا ءاضعلأا ز.

.ةنجللا ءاضعأ ىلإ هيلع قداص ُملاو دمت ُعملا رضحملا ةنجللا نيمأ لسري

ح . عامتجلاا كلذل يلاتلا عامتجلاا لامعأ لودج يف هتاظوحلم جاردإ ةنجللا ءاضعأ دحأ دارأ اذإ

ك .عامتجلاا لامعأ لودج يف كلذ ةلودجل ةنجللا سيئر عم قسنُي ،ةسيئرلا عيضاوملا دحأ

ط . تاعامتجا يف اهتشقانم مت ىرخأ عيضاوم ةيأو اهنع ةرداصلا تارارقلا ذيفنت جئاتن ةنجللا عباتُت

.ةقباس

4 . ريراقتلا

رضحملا نوكي -

هدامتعا دعب -

ءاضعأ نم يلأ تادنتسملا عم علاطلال ًاحاتم لا

.سلجم

ىلإ ةبسانملا تايصوتلا ةنجللا مدقت لا

سلجملا تاصاصتخا نمض عقت يتلا روملأا يف سلجم

.ةنجللا ماهم ىلع تقولا تاذ يف رثؤتو

5 . تامولعملا رداصمو دراوملا

اهتاصاصتخا ءادأ نم اهنكمي امب اهل ةمزلالا تامولعملاو دراوملا عيمج ىلإ لوصولا ةنجلل قحي اهتايلوؤسمو اهماهمو .هجو لمكأ ىلع

دقاعتلا دامتعا ةنجلل قحي عيراشملا هيسرتل ةيذيفنتلا ةرادلإا هيجوتو ةرشابم ةروصب

ماهملا ةعيبط عم قفتي امبسح ةنجللا اهددحت ةيراشتسا تاكرش ىلع ةيراشتسلاا .ءارشلا ةسايس قيبطت تلااحلا هذه لثم يف طرتشي لاو ،اهب ةطانملا تايلوؤسملاو

6 . ةماع ماكحأ

دعت فاضُت وأ فذحُت وأ لدعُت لاو ،اهيلع ةماعلا ةيعمجلا ةقفاوم خيرات نم ةذفان ةحئلالا هذه

.ةماعلا ةيعمجلا ةقفاوم ىلع ًءانب لاإ ،ةحئلالا هذهل داوم يأ نم اهريغو اهب ةصاخلا ةمكوحلا ةحئلاو ةكرشلل ساسلأا ماظنلل لمكم ةحئلالا هذه دعت .ةقلاعلا تاذ ةمظنلأا هذه يغلت حئاول وأ تارارق وأ تاءارجإ نم اهعم ضراعتي ام لك لحم لحتو ةحئلالا

ةيلخاد

.ةكرشلل

نم ةرداصلا ةلصلا تاذ حئاوللاو ةمظنلأا هنأشب قبطي ةحئلالا هذه يف صن هنأشب دري مل ام لك

ةصتخملا تاهجلا

.

(V6.0) Audit Committee Charter Board

1

Board Audit Committee Charter

Document Number:

Issue Number:

6.0 (Published Date / /2022)

(V6.0) Audit Committee Charter Board

2

1- Introduction

1-1 The Audit Committee ("Committee") shall carry out the duties stated in this Charter according to Corporate Governance Document issued by the Capital Market Authority, to ensure the Company’s activities are aligned with the best practices in the field of Corporate Governance.

1-2 The Charter shall state the Committee's scope of work, structure, and mandate including implementation mechanisms.

1-3 To ensure Company’s alignment with best practices in corporate governance, the Committee shall periodically review this charter, and submit its recommendations to the Board of Directors "Board" to approve any necessary amendments in preparation for the adoption by the General Assembly, in accordance with the applicable rules and regulations.

1-4 The Board shall assess the Committee performance on a regular basis, and submit any recommendation for improving the Committee's performance.

2- Committee Mandates

The Committee shall carry out all the assigned mandates, submit its recommendations to the Board, and shall maintain channels of direct communication with the Board and the Committee mandates in monitoring the Company’s activities and to ensure the effectiveness and the efficiency of the internal control in the Company, as well as presenting the related opinions and recommendations, and the Committee mandates and tasks shall exclusively include:

2-1 Financial Reports:

2-1-1 The Committee shall study the interim and annual financial statements of the Company before presenting it to the Board and giving its opinion and recommendation, to ensure its integrity, objectivity, and transparency.

2-1-2 Give technical opinion – based on the Board’s request– weather the Board’s reports and the Company’s financial statements are fair, balanced, well understood, and includes the information that the financial position, performance, operating model, and strategy of the organization.

2-1-3 Studying of any important and uncommon cases included in the financial statement.

2-1-4 Searching accurately in any case issued by the financial director of the Company or whom he delegates or the compliance officer in the Company or the external auditor.

2-1-5 Validating of accounting estimates in substantial cases mentioned in the financial statements.

2-1-6 Studying the followed accounting policies in the Company and giving opinions and recommendations.

2-2 Internal Control System:

2-2-1 Monitoring the Company’s activities by supervision on the control entities and direct supervision on the Internal Audit Unit.

(V6.0) Audit Committee Charter Board

3 2-2-2 Ensure the effectiveness and efficiency of the internal controls and prepare a written

report, which includes its recommendations and opinions on the effectiveness of such system and the activities done within its scope of competency. In addition, the Board shall submit a sufficient number of copies of the report to the Company’s headquarters within at least twenty-one days (21) before the General Assembly meeting; to provide the shareholders with a copy if needed, and it shall be read during the Assembly meeting.

2-2-3 Reviewing the Executive management reports on the internal control and its components and Provide opinion/comments to the board.

2-2-4 Study subjects/matters assigned by the Board for recommendation.

2-3 Internal Audit:

2-3-1 Study and review the internal control, financial, and the Risk Management in the Company.

2-3-2 Study Internal Audit reports and follow up on the execution of the action plan.

2-3-3 Oversees and monitor the performance and activities of the CAE Chief Audit Executive and the Internal Audit Management in the Company-if existed- to ensure the availability of the necessary resources and its effectiveness on performing its assigned tasks and duties. If the Company does not have a Chief Audit Executive, the Committee shall present a recommendation to the Board for the need to assign one.

2-3-4 Recommend to the Board to assign Chief Audit Executive and propose his compensation.

2-4 Subsidiaries:

2-4-1 Ensuring the procedure effectiveness of forming and performance of Audit Committees in the Subsidiary Companies and according to the shareholder agreements.

2-4-2 Ensuring the efficiency of the Internal Audit in the subsidiaries through reviewing annual evaluation for quality of the Internal Audit of the fully owned Companies, or according to shareholder agreements, and submit to the Board of its opinion.

2-4-3 Ensure the mechanism to nominate and assign the external Audit for fully owned Companies, or according to the shareholder agreements, and to submit to the Board of its opinion.

2-4-4 Receive necessary and appropriate assurance from the Audit Committees in Subsidiary Companies on the effectiveness and safety of the internal control system in accordance to the followed regulations and partners’ agreements.

2-4-5 Approve Audit general framework and protocol between Internal Audit management, Audit Committees, and Internal Audit management in fully owned or controlled Subsidiary Companies, or according to the partners’ agreements.

2-4-6 Study suggested Audit engagements from the Internal Audit management to implement such engagements on the Subsidiary Companies and to coordinate with Audit Committees in fully owned or controlled subsidiaries or according to the shareholder agreements.

2-5 External Auditor:

(V6.0) Audit Committee Charter Board

4 2-5-1 Recommendation to the Board to nominate, isolate, determine the remuneration, and

evaluate the performance of the External Audit after ensuring of their independence and review the scope of their work and terms of contract.

2-5-2 Ensure the independence of the External Audit and his objectivity and fairness and the effectiveness of the Audit’s work, in accordance to the related rules and standards.

2-5-3 Review the scope and plan of the External Audit, and ensuring the none existence of technical or managerial work out of the Audit scope of work, and give opinions on such matters.

2-5-4 Ensure the answer of the External Audit inquiries.

2-5-5 Study the External Audit reports and notes on the financial reports and follow up on it.

2-6 Compliance Assurance :

2-6-1 Supervision on improving the clear strategy for Compliance Department that aligns with the nature and volume of the Company’s activities, and ensuring the execution, reviewing, and updating according to the Company’s internal and external changes.

2-6-2 Approve internal control system for the Compliance and its procedures and mechanisms according to the applied regulations, as well as giving opinion on it before the Board’s approval.

2-6-3 Review report results of regulators and ensuring the Company takes the needed actions on it.

2-6-4 Ensure the Company’s Compliance to the related regulations, charters, policies, and instructions.

2-6-5 Review the suggested contracts and deals for the Company to implement it with the related parties, as well as give opinions about it to the Board.

2-6-6 Submit important cases to the Board, and give recommendations about such actions.

2-7 Anti-Fraud and Corruption:

2-7-1 Supervision on the effectiveness of the Executive management, Legal Affairs, and the External Audit in performing their responsibilities on anti-fraud and corruption.

2-7-2 Enquiry from the Executive Management and the External Audit on their evaluation for the risks of having substantial errors on anti-fraud and corruption matters, in addition to the nature and repetition of such evaluations.

2-7-3 Enquiry from the Executive management, Legal Affairs, and the External Audit about the aware of any fraud or corruption, genuine, uncertain, or alleged effecting the Company, and the way that the Company responded to such cases, including the substantial changes that were introduced to the control environment of the Company.

2-7-4 Receive reports from the Executive Management, Legal Affairs, and the External Audit on any fraud or corruption, substantial or unsubstantial, and includes the management or employees that have a fundamental role in the internal control system of the Company, and give appropriate recommendations to the Board.

(V6.0) Audit Committee Charter Board

5 2-7-5 Ensure the existence of a mechanism for reporting and independent investigations

activities for fraud and corruption, as well as evaluating and monitoring the effectiveness of such mechanisms.

2-8 Submission of notes arrangements:

2-8-1 The Committee shall set a mechanism for the Company’s employees for presenting their notes on violations in the financial reports or others in secrecy and the Committee shall also ensure of the implementation of such mechanism by conducting independent investigation that aligns with the mistake volume or violation and further suitable actions shall be made.

2-9 Occurrence of conflict between the Committee and the Board:

2-9-1 If a conflict occurred between the Committee’s recommendations and the Board’s decisions, or if the Board refused the recommendation of the Committee on assigning the External Auditor, isolate him, determine his remuneration and evaluate his performance or assigning the Internal Audit Manager, then the Board shall justify and give the reasons for not accepting such recommendations.

3- Committee Structure

3-1 Committee Formation:

3-1-1 Formed by a decision from the Company’s General Assembly a Committee that consists of Three to Five members from Shareholders or others so that among them shall be at least an independent member and shall not include the membership of the Board Chairman or any of the Executive Board members, and shall consist with a financial and accounting specialist.

3-1-2 The Company’s General Assembly issues -according to a proposal from the Board- the Committees’ Charter so that it shall include the Committee’s procedures, regulations, and tasks, as well as choosing and nominating its members, and their membership period and remunerations, and the mechanism to appoint its members temporarily in case of a vacancy.

3-1-3 It is illegal for someone who works or used to work during the past two years in the Executive Management or the Financial Management of the Company or for the External Audit, to be a member in the Committee.

3-1-4 The enactment date of the Committee is the formation date and shall end either on the expiry of the Board’s term or the formal termination of the Committee by the Company’s General Assembly. The Committee's term must be consistent with the duration of the Board tenure.

3-2 Committee Members’ Commitment:

3-2-1 Commitment to attending Committees’ meetings and effectively participating in its activities, and notify the Committee Chairman in his absence of one of the meetings.

3-2-2 Attending of Committee’s Manager or his representative to answer Shareholder’s questions.

(V6.0) Audit Committee Charter Board

6 3-2-3 Maintain Company’s secrets, and the Committee’s member may not disclose to the

shareholders, in other than the General Assembly, or other, the secrets he discovered from doing his job or else he shall be relieved from duties, as well as the demand for compensation for any damages may have occurred.

3-2-4 The prohibition to do any Executive work in the Company.

3-2-5 To take required professional care to perform the assigned duties, and to keep up with the related updates in the Company’s activities.

3-2-6 To be known for his fairness, integrity, honesty, objectivity, and independence, and to have no personal interest and shall not let his judgement gets affected by other’s opinions.

3-2-7 Does not participate directly or indirectly in any activity that is considered dishonorable and dishonest.

3-2-8 Does not accept anything of value from any employee, affiliate, client, distributor, or any person who has a relation with the Company’s work that can threaten the independence of the Committee member in any way or effects or should effect his decisions.

3-2-9 Disclose to the Board about the operations that was made between him and the Company and the nature of it, as well as disclosing the relationship that connects him with the Board and the Executive Managers in the Company in accordance to the Company’s approved Code of Conduct Policy.

3-3 Committee Chairman:

3-3-1 The Committee members chooses from among them a Chairman for the Committee’s membership period, and the Committee Chairman shall undertake the supervision on the Committees’ task accomplishments in particular the following:

a. Organize the Committees meetings and determine the time, date, and place for each meeting as well as specify the agenda of its meetings after the coordination with the Committee members.

b. Leading the Committee meetings, and submit its activities’ results and recommendations to the Board.

c. The supervision on preparing periodic reports for the Committee’s activities in coordination with the Committee’s Secretary and presenting of such reports to the Committee before submitting it to the Board, after the approval of the Committee, and attached to these reports are copies of the Committees’ minutes of meetings.

d. The Committee Chairman or whom in his place from the Committee members shall attend the General Assembly meetings to answering shareholder questions.

e. Represent the Committee in front of the Board or any other side that is needed.

3-4 Committee Secretary:

3-4-1 stc Board Secretary shall carry out the Committee’s secretarial duties. The Committee may appoint a Secretary from its members, provided that he/she meets the appropriate requirements as stipulated in the Corporate Governance Regulations issued by the Capital Market Authority and who shall be responsible for documenting the Committee meeting minutes, which shall include the discussions and deliberations carried during meetings, as well as the place, date, times on which the

(V6.0) Audit Committee Charter Board

7 meetings commenced and concluded; and record the decisions of the Committee and voting results and retaining them in a special and organized register, and including the names of the attendees and the reservations they expressed (if any). Such minutes shall be signed by all of the attending members.

3-4-2 The Committee Secretary shall provide the Committee members with the agenda of the Committee meeting and related worksheets, documents and information and any additional information, related to the topics included in the agenda items, requested by any Committee member before at least five calendar days of the date specified for the meeting.

3-4-3 The Committee Secretary shall notify the Committee members of the dates of the Committee's meetings within a sufficient period.

3-4-4 The Committee Secretary shall submit regular reports on the Committee's activities and works to the Board. The Committee Secretary shall also carry out any and all other duties assigned to him by the Committee.

3-4-5 The Committee Secretary cannot participate in any of the Committee decisions or in voting.

3-5 Invitees:

3-5-1 Only Committee members can attend its meetings. The Committee however, may invite other persons to attend any of its meetings or a part thereof as necessary, and those invitees shall not be entitled to vote at such meetings on any decision the Committee takes thereon.

3-5-2 Invitees may not take part in any discussion related to their appointment, benefits, terminating their services or any other matter related to them unless the Committee has invited them to discuss such matters specifically with them.

3-5-3 Committee members and other persons invited to the Committee meetings shall maintain the confidentiality of such meetings, the documents and information that is shared with them, the contents of its discussions, and reviewing of documents of which the attendees have become aware of.

3-6 Committee Term:

3-6-1 The enactment date of the Committee is the formation date and shall end either on the expiry of the Board’s term or the formal termination of the Committee by the Board. The Committee's term must be consistent with the duration of the Board tenure.

3-7 Termination of Committee Services:

3-7-1 The Board can terminate all/any Committee’s members when the member(s) abuse their position in the Committee or the Board deems their conduct as damaging to the Company's goals and reputation.

3-7-2 A Committee member may resign by delivering a written notice to the Board Committee Chairman. Such resignation shall become effective as of the date of delivering the said notice, unless the notice specifies a later time for the resignation to be effective.

(V6.0) Audit Committee Charter Board

8 3-7-3 A member loses his membership if he/she misses three consecutive meetings without

prior permission from the Committee chairman or is unable to provide a legitimate excuse of absence acceptable to the majority of the attending Committee members.

3-7-4 The Committee may nominate a replacement member from among the Board members to be approved by the Board for a vacant position in the Committee. The new member shall complete the remaining duration of the replaced member's term taking into consideration the requirements that should be fulfilled by the Committee member.

3-8 Remunerations and Compensation of Committee Members:

3-8-1 Each Committee member shall be given annual rewards, attendance allowance, and other allowances as provided for in the Company's Articles of Association, the policy of "Nomination of STC Board of Directors, Board Committees Members, their Remuneration, and Reward of Executive Management".

3-8-2 The Committee members shall be eligible for a compensation for the expenses they experience to attend Committee meetings from their places of residence to the Company head office, or to the place where the meetings are held, in addition to any other costs related to accommodation and transportation in accordance with the Company related policy.

3-9 The Committee Meetings:

3-9-1 Meeting Invitation:

a. The Committee shall meet as per Committee chairman request or upon a written request from two of its members to the Committee Chairman.

b. The Committee shall meet at minimum Four times per year, or as necessary.

c. In a Committee meeting, if a member cannot attend in person, he may take part in its deliberations and vote on proposed resolutions using one of the modern technological means subject.

d. The invitations to the meeting shall be sent to each Committee member with sufficient notice time. Such an invitation shall be accompanied with the agenda and documents to be discussed at the meeting, and shall specify the time, date and place of the meeting.

e. Committee meetings shall be held at the Company head office or at any other place the Committee members select.

3-9-2 Quorum and Voting:

a. A Committee meeting shall not be a valid meeting unless attended by the majority of the Committee members.

b. A Committee member cannot assign another member to attend a Committee meeting on his behalf or to vote on his behalf.

c. Committee decisions shall be approved by majority of the members present at the meeting. In case of equal votes, the decision voted by the Chairman shall be final or he may postpone the decision for further study.

d. The Committee cannot issue its decisions by offering them to its members separately except in cases of urgent matters. Such decisions shall be considered valid and effective in case of the consent of at least two-thirds of the members unless for the request of one of the members for a meeting to review them. The decisions shall be

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9 put forward to the Committee's next first meeting for recording it in the minutes of the meeting.

3-9-3 Meeting Agenda:

The Committee Secretary shall, in coordination with the Committee chairman and the Executive Management and the Internal Audit, prepare the agenda of the Committee meeting and schedule the topics to be discussed according to their significance and priority, which shall be revised and approved by the Committee chairman before being distributed to Committee members.

3-9-4 Minutes of Meeting:

a. The Committee Secretary shall prepare and send to the Committee members the first draft of the Minutes of meeting within five business days.

b. The Committee members shall submit their feedback and remarks on the minutes within a sufficient time from receiving the first draft of such minutes by the Committee Secretary.

c. Each member would have the right to object towards any decision issued by the Committee through declaring the reasons of objection. If any member leaves before the meeting is declared adjourned, the objection of the member, if any, would be limited to decisions on articles discussed while the member was present. Provided the minutes should refer clearly to non-attended discussed articles, in case the member expresses his interest in doing so in writing.

d. The Committee Secretary shall amend the first draft minutes of meeting according to the committee members’ feedback to finalize the minutes.

e. The Committee members shall submit their feedback and remarks on the minutes within two business days of receiving the second draft by the Committee Secretary.

f. The Committee Secretary shall prepare the final version of the minutes, which shall be considered official once signed by all attending members and the Committee Secretary.

g. The Committee Secretary shall send the approved minutes to the Committee members.

h. In case a Committee member wishes to add his/her feedback into the minutes of the meeting following the present meeting as one of the main topics, he/she would have to coordinate with the Committee chairman to schedule it in the meeting agenda.

i. The Committee shall follow up the implementation of the decisions it made and on any other topics discussed in previous meetings.

4-Reports:

1-1 Once approved, the minutes of the Committee meeting shall be accessible to any Board member along with the related documents.

1-2 The Committee shall provide recommendations to the Board regarding matters within the mandate of the Board of Directors, which affect the Committee duties.

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5-Resources and Sources of Information:

i. The Committee shall have access to any and all resources and information necessary for properly carrying out its functions, duties, and responsibilities.

ii. The Committee shall be entitled to approve a consulting project contracts, directly, or direct Executive Management to award a consulting projects contract to a consulting firm that the Committee has chosen as the most suitable and fitting the nature of duties and responsibilities assigned to the Committee, in all such cases, the application of the company’s Procurement Policy shall not be required.

6- General Provisions

6-1 This Charter shall be effective as of the date of its approval by the General Assembly.

No articles of this Charter shall be amended, omitted, or added thereto except upon the General Assembly’s approval.

6-2 This Charter shall be complementary to STC Incorporation Document, STC Governance Document, Board of Directors Charter, Board Committees Charters, and other related documents.

6-3 This Charter shall supersede and replace any decisions not consistent with it.

6-4 Any topics not covered in this document, must follow the related regulations issued by the competent authorities.