Article 69 of Capital Markets Authority Law

Every person licensed to use an internal control system must comply with the following: 1 - Execute transactions pursuant to general or specific authorization from the competent management. 2 - Freedom to dispose of assets pursuant to general or specific authorization from the competent management. 3 - Compare recorded assets at appropriate intervals and take the necessary action regarding any material changes. 4 - Record transactions in a manner allowing preparation of financial statements consistent with the standards adopted by the Authority or when auditing the company's recorded assets.