Rule 7: Accurate and Timely Disclosure and Transparency

Accurate disclosure is essential for monitoring the company's activities and evaluating its performance. It improves stakeholders' understanding of the company's structures, activities, and policies, and helps assess the company's ethical standards. Accurate disclosure is also crucial for attracting capital, increasing investor confidence in the company's financial stability and the overall financial sector, and providing investors with comprehensive insights into the company's activities and financial data.

Shareholders and potential investors need accurate, credible, and comparable information to evaluate the company's performance and management efficiency and make informed decisions based on disclosed information. Therefore, the company consistently discloses, in a timely manner, all matters related to its establishment, financial position, performance, and ownership structure.

The company has issued a "Disclosure, Announcement, and Transparency Policy," prepared according to the CMA's Corporate Governance Regulations, aiming to ensure transparency with stakeholders (shareholders, counterparties, regulatory authorities, the general public, etc.) and keep them informed of key company activities. This policy outlines the principles, regulatory requirements, and practices Marafiq follows when disclosing data and financial results to the public, ensuring that all disclosures are timely, complete, accurate, and compliant with CMA regulations and other applicable laws to facilitate market participants' decision-making, maintain market discipline, and enhance the company's positive image regarding transparency, integrity, and commitment.

This policy applies to:

1. Documents, information, and disclosures provided to stakeholders, the public, regulatory authorities, and government bodies, including Marafiq's annual and quarterly reports, announced and disclosed on the Tadawul platform or any other platform approved by the authority.
2. Disclosures to shareholders and stakeholders (e.g., notifications to shareholders of Marafiq's capital increase, share buybacks, etc.), published on Marafiq's website and other social media platforms.
3. Oral statements made in meetings, conference calls with analysts and investors, media interviews, speeches, press conferences, group calls, and other oral statements reasonably expected to affect Marafiq's share price.