Article 96 of Capital Markets Authority Law

The prospectus for subscription to the company's shares upon its incorporation must include disclosure of the information stipulated in the aforementioned Commercial Companies Law, in addition to the information specified by the Executive Regulations of this Law. The following information must also be disclosed: a- The company's track record. b- The names and experience of the members of the board of directors and the responsible managers. c- The names of holders of registered shares each of whom owns more than 5% of the company's shares, and the percentage each owns. d- A summary of the financial statements and information certified by the auditors for the preceding three years, or the period following the company's incorporation, whichever is shorter, in accordance with the disclosure rules set out in the Executive Regulations of this Law and pursuant to the forms prescribed by the Authority.