In accordance with the corporate governance rules issued by the capital markets authority, to report potential fraud, corruption, and violations that may damage the business environment in Aqar Real Estate Investments Company, the board of directors keen to stress the necessary of preparing a guide of policies and procedures concerning the instructions that regulate the procedures and mechanisms of reporting fraud, corruption, and violations, and the existence of an approved procedure to encourage all employees to report all important issues without prejudice to their job positions.

The company intends to ensure the timely reporting of any fraud/ conspiracy acts or violations that may disrepute the company and its financial position, to the competent authorities; to take appropriate remedial actions and offer an approach for proper handling of the actual concerns, which the employees may have, and then provide necessary protection for them against revenge and/or aggression and /or retaliation measures, and encourage the employees to report any crime or violations in an accountable and ethical manner.