A'ayan Leasing and Investment K S C P : Board of Directors Meeting Results

ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ لﻮﺣ ﺮﯾﺮﻘﺗ ةرادﻹا ﺲﻠﺠﻣ ءﺎﻀﻋأ ةدﺎﺴﻟا تاﺮﻀﺣ ﻰﻟإ

.ع.ك.م.ش رﺎﻤﺜﺘﺳﻻاو ةرﺎﺟ ﻟ نﺎﯿﻋأ ﺔﻛﺮﺷ

ﺔﻣﺪﻘﻣ

("مﻷا ﺔﻛﺮــﺸﻟا") .ع.ك.م.ش رﺎﻤﺜﺘــﺳﻻاو ةرﺎــﺟﻺﻟ نﺎــﯿﻋأ ﺔﻛﺮــﺸﻟ ﻖــﻓﺮﻤﻟا ﻊﻤﺠﻤﻟا ﻒﺜﻜﻤﻟا ﻲﻠﺣﺮﻤﻟا ﻲﻟﺎﻤﻟا ﺰﻛﺮﻤﻟا نﺎﯿﺑ ﺎﻨﻌﺟار ﺪﻘﻟ ﺔــﯾﺪﻘﻨﻟا تﺎﻘﻓﺪــﺘﻟاو ﻞﻣﺎــﺸﻟا ﻞﺧﺪــﻟاو ﻞﺧﺪــﻟا تﺎــﻧﺎﯿﺑو 2024 سرﺎــﻣ 31 ﻲــﻓ ﺎﻤﻛ ("ﺔﻋﻮﻤﺠﻤﻟا" ـﺑ ًﺎﻌﻣ ﺎﮭﯿﻟإ رﺎﺸﯾ) ﺔﻌﺑﺎﺘﻟا ﺎﮭﺗﺎﻛﺮﺷو مﻷا ﺔﻛﺮــﺸﻟا ةرادإ نإ .ﺦﯾرﺎــﺘﻟا ﻚﻟﺬــﺑ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻔﻟ ﮫﺑ ﺔﻘﻠﻌﺘﻤﻟا ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻜﻠﻤﻟا قﻮﻘﺣ ﻲﻓ تاﺮﯿﻐﺘﻟاو نإ .2 حﺎــﻀﯾإ ﻲــﻓ ﻦﯿــﺒﻤﻟا داﺪــﻋﻹا سﺎﺳﻷ ًﺎﻘﻓو ﺎﮭﺿﺮﻋو ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا هﺬھ داﺪﻋإ ﻦﻋ ﺔﻟوﺆﺴﻤﻟا ﻲھ

.ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا هﺬﮭﻟ ﺎﻨﺘﻌﺟاﺮﻣ ﺔﺠﯿﺘﻧ ﻦﻋ ﺮﯿﺒﻌﺘﻟا ﻲھ ﺎﻨﺘﯿﻟﻮﺌﺴﻣ

ﺔﻌﺟاﺮﻤﻟا قﺎﻄﻧ

ﻞﻘﺘــﺴﻤﻟا تﺎﺑﺎــﺴﺤﻟا ﺐــﻗاﺮﻣ ﻞــﺒﻗ ﻦــﻣ ةﺬــﻔﻨﻤﻟا ﺔــﯿﻠﺣﺮﻤﻟا ﺔــﯿﻟﺎﻤﻟا تﺎــﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ" 2410 ﻲﻟوﺪﻟا رﺎﯿﻌﻤﻠﻟ ًﺎﻘﻓو ﺎﻨﺘﻌﺟاﺮﻤﺑ ﺎﻨﻤﻗ ﺪﻘﻟ ﻦﯿﻔظﻮــﻤﻟا ﻰــﻟإ ﺔﯿــﺴﯿﺋر ﺔﻔﺼﺑ تارﺎﺴﻔﺘﺳﻻا ﮫﯿﺟﻮﺗ ﻲﻓ ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ ﻞﺜﻤﺘﺗ .ﺔﻌﺟاﺮﻤﻟا مﺎﮭﻤﺑ ﻖﻠﻌﺘﻤﻟا "ةﺄﺸﻨﻤﻠﻟ ﻞــﻗأ ﺔــﻌﺟاﺮﻤﻟا قﺎــﻄﻧ نإ .ﺔــﻌﺟاﺮﻤﻠﻟ ىﺮــﺧﻷا تاءاﺮــﺟﻹاو ﺔﯿﻠﯿﻠﺤﺘﻟا تاءاﺮﺟﻹا ﻖﯿﺒﻄﺗو ﺔﯿﺒﺳﺎﺤﻤﻟاو ﺔﯿﻟﺎﻤﻟا رﻮﻣﻷا ﻦﻋ ﻦﯿﻟوﺆﺴﻤﻟا ﺔــﻓﺎﻜﺑ ﻢــﻠﻋ ﻰــﻠﻋ ﺎــﻨﻧﺄﺑ ﺪــﯿﻛﺄﺗ ﻰﻠﻋ لﻮﺼﺤﻟا ﺎﻨﻨﻜﻤﯾ ﻻ ﮫﻧﺈﻓ ،ﮫﯿﻠﻋو ﺔﯿﻟوﺪﻟا ﻖﯿﻗﺪﺘﻟا ﺮﯿﯾﺎﻌﻤﻟ ًﺎﻘﻓو ﻢﺘﯾ يﺬﻟا ﻖﯿﻗﺪﺘﻟا قﺎﻄﻧ ﻦﻣ ﺮﯿﺒﻛ ﻞﻜﺸﺑ

.ﻖﯿﻗﺪﺘﻟﺎﺑ ﻖﻠﻌﺘﯾ ًﺎﯾأر يﺪﺒﻧ ﻻ ﺎﻨﻧﺈﻓ ﻲﻟﺎﺘﻟﺎﺑو .ﻖﯿﻗﺪﺘﻟا ﻲﻓ ﺎھﺪﯾﺪﺤﺗ ﻦﻜﻤﯾ ﻲﺘﻟا ﺔﻣﺎﮭﻟا رﻮﻣﻷا

ﺔﺠﯿﺘﻨﻟا

ﻢﺘــﯾ ﻢــﻟ ﺔــﻘﻓﺮﻤﻟا ﺔــﻌﻤﺠﻤﻟا ﺔــﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نﺄﺑ دﺎﻘﺘﻋﻻا ﺐﺟﻮﺘﺴﯾ ﺎﻣ ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ﮫﻧﺈﻓ ،ﺎﻨﺘﻌﺟاﺮﻣ ﻰﻟإ ًادﺎﻨﺘﺳا

.2 حﺎﻀﯾإ ﻲﻓ ﻦﯿﺒﻤﻟا داﺪﻋﻹا سﺎﺳﻷ ًﺎﻘﻓو ،ﺔﯾدﺎﻤﻟا ﻲﺣاﻮﻨﻟا ﻊﯿﻤﺟ ﻦﻣ ،ﺎھداﺪﻋإ

ىﺮﺧﻷا ﺔﯿﺑﺎﻗﺮﻟاو ﺔﯿﻧﻮﻧﺎﻘﻟا تﺎﺒﻠﻄﺘﻤﻟا لﻮﺣ ﺮﯾﺮﻘﺗ ﺮﺗﺎﻓﺪﻟا ﻲﻓ دراو ﻮھ ﺎﻣ ﻊﻣ ﺔﻘﻔﺘﻣ ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻜﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نﺈﻓ ،ﺎﻨﺘﻌﺟاﺮﻣ ﻰﻟإ ًادﺎﻨﺘﺳاو ،ﻚﻟذ ﻰﻟإ ﺔﻓﺎﺿﻹﺎﺑ ﻢﻗر تﺎﻛﺮﺸﻟا نﻮﻧﺎﻘﻟ تﺎﻔﻟﺎﺨﻣ ﺔﯾأ دﻮﺟو ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ،ﺎﻧدﺎﻘﺘﻋاو ﺎﻨﻤﻠﻋ ﮫﯿﻟإ ﻞﺻو ﺎﻤﺒﺴﺣ ﮫﻧأ ًﺎﻀﯾأ ﺪﯿﻔﻧو .مﻷا ﺔﻛﺮﺸﻠﻟ ﺔﯿﺒﺳﺎﺤﻤﻟا مﻷا ﺔﻛﺮﺸﻠﻟ ﺲﯿﺳﺄﺘﻟا ﺪﻘﻋو ﻲﺳﺎﺳﻷا مﺎﻈﻨﻠﻟ وأ ،ﺎﮭﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو ﺔﯾﺬﯿﻔﻨﺘﻟا ﮫﺘﺤﺋﻻو ﮫﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو 2016 ﺔﻨﺴﻟ 1 طﺎﺸﻧ ﻰﻠﻋ ًﺎﯾدﺎﻣ ًاﺮﯿﺛﺄﺗ ﮫﻟ نﻮﻜﯾ ﺪﻗ ﮫﺟو ﻰﻠﻋ 2024 سرﺎﻣ 31 ﻲﻓ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻓ لﻼﺧ ،ﺎﻤﮭﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو

.ﻲﻟﺎﻤﻟا ﺎھﺰﻛﺮﻣ وأ مﻷا ﺔﻛﺮﺸﻟا

ﺔﻌﻤﺠﻤﻟا ﺔﻔﺜﻛﻤﻟا ﺔﯿﻠﺣﺮﻤﻟا ﺔﯿﻟﺎﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا ﺔﻌﺟاﺮﻣ لﻮﺣ ﺮﯾﺮﻘﺗ ةرادﻹا ﺲﻠﺠﻣ ءﺎﻀﻋأ ةدﺎﺴﻟا تاﺮﻀﺣ ﻰﻟإ (ﺔﻤﺘﺗ) .ع.ك.م.ش رﺎﻤﺜﺘﺳﻻاو ةرﺎﺟﻺﻟ نﺎﯿﻋأ ﺔﻛﺮﺷ

(ﺔﻤﺘﺗ) ىﺮﺧﻷا ﺔﯿﺑﺎﻗﺮﻟاو ﺔﯿﻧﻮﻧﺎﻘﻟا تﺎﺒﻠﻂﺘﻤﻟا لﻮﺣ ﺮﯾﺮﻘﺗ

32 ﻢﻗر نﻮﻧﺎﻘﻟا مﺎﻛﺣﻷ تﺎﻔﻟﺎﺨﻣ ﺔﯾأ دﻮﺟو ﺎﻨﻤﻠﻋ ﻰﻟإ دﺮﯾ ﻢﻟ ،ﺎﻧدﺎﻘﺘﻋاو ﺎﻨﻤﻠﻋ ﮫﯿﻟإ ﻞﺻو ﺎﻤﺒﺴﺣو ﺎﻨﺘﻌﺟاﺮﻣ لﻼﺧ ،ﮫﻧأ ًﺎﻀﯾأ ﻦﯿﺒﻧ وأ ،ﮫﺑ ﺔﻘﻠﻌﺘﻤﻟا تﺎﻤﯿﻠﻌﺘﻟاو ﺔﯿﻓﺮﺼﻤﻟا ﺔـﻨﮭﻤﻟا ﻢﯿﻆﻨﺗو يﺰﻛﺮﻤﻟا ﺖﯾﻮﻛﻟا ﻚﻨﺑو ﺪﻘﻨﻟا نﺄﺷ ﻲﻓ ﮫﻟ ﺔﻘﺣﻼﻟا تﻼﯾﺪﻌﺘﻟاو 1968 مﺎﻌﻟ لﻼﺧ ،ﺎﻤﮭﺗﻼﯾﺪﻌﺗو ﺔﯾﺬﯿﻔﻨﺘﻟا ﮫﺘﺤﺋﻻو ﺔﯿﻟﺎﻤﻟا قاروﻷا طﺎﺸﻧ ﻢﯿﻆﻨﺗو لﺎﻤﻟا قاﻮﺳأ ﺔﺌﯿھ ءﺎﺸﻧإ نﺄﺸﺑ 2010 ﺔﻨﺴﻟ 7 ﻢﻗر نﻮﻧﺎﻘﻟا مﺎﻛﺣﻷ

.ﻲﻟﺎﻤﻟا ﺎھﺰﻛﺮﻣ وأ مﻷا ﺔﻛﺮﺸﻟا طﺎﺸﻧ ﻰﻠﻋ ًﺎﯾدﺎﻣ ًاﺮﯿﺛﺄﺗ ﮫﻟ نﻮﻛﯾ ﺪﻗ ﮫﺟو ﻰﻠﻋ 2024 سرﺎﻣ 31 ﻲﻓ ﺔﯿﮭﺘﻨﻤﻟا ﺮﮭﺷأ ﺔﺛﻼﺜﻟا ةﺮﺘﻓ

ناﺪﻤﺴﻟا ﷲﺪﺒﻋ ﻢﯾﺮﻛﻟاﺪﺒﻋ ﺔﺌﻓ 208 ﻢﻗر تﺎﺑﺎﺴﺤﻟا ﻲﺒﻗاﺮﻣ ﻞﺠﺳ ﻎﻧﻮﯾو ﺖﺴﻧرإ ﻢھﺎﻛﺮﺷو ﻲﻤﯿﺼﻌﻟاو نﺎﺒﯿﻌﻟا

2024 ﻮﯾﺎﻣ 6

ﺖﯾﻮﻛﻟا

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Ernst & Young	Tel: [phone]
Al Aiban, Al Osaimi & Partners	Fax: [phone]
P.O. Box 74	[e-mail]
18-20 Floor, Baitak Tower	ey.com/mena
Ahmed Al Jaber Street
Safat Square 13001, Kuwait

REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OF A'AYAN LEASING AND INVESTMENT COMPANY K.S.C.P.

Introduction

We have reviewed the accompanying interim condensed consolidated statement of financial position of A'ayan Leasing and Investment Company K.S.C.P. (the "Parent Company") and Subsidiaries (collectively, the "Group") as at 31 March 2024, and the related interim condensed consolidated income statement, interim condensed consolidated statement of comprehensive income, interim condensed consolidated statement of cash flows and interim condensed consolidated statement of changes in equity for the three months period then ended. The management of the Parent Company is responsible for the preparation and presentation of this interim condensed consolidated financial information in accordance with basis of preparation set out in Note 2. Our responsibility is to express a conclusion on this interim condensed consolidated financial information based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements: 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial information is not prepared, in all material respects, in accordance with basis of preparation as set out in Note 2.

REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OF A'AYAN LEASING AND INVESTMENT COMPANY K.S.C.P. (continued)

Report on Other Legal and Regulatory Requirements

Furthermore, based on our review, the interim condensed consolidated financial information is in agreement with the books of accounts of the Parent Company. We further report that, to the best of our knowledge and belief, we have not become aware of any violations of the Companies Law No. 1 of 2016, as amended, and its executive regulations, as amended, or of the Parent Company's Articles of Association and Memorandum of Incorporation, as amended, during the three months period ended 31 March 2024 that might have had a material effect on the business of the Parent Company or on its financial position.

We further report that, during the course of our review, to the best of our knowledge and belief, we have not become aware of any violations of the provisions of Law No. 32 of 1968, as amended, concerning currency, the Central Bank of Kuwait and the organisation of banking business, and its related regulations, or of the provisions of Law No. 7 of 2010 concerning establishment of Capital Markets Authority "CMA" and organisation of security activity and its executive regulations, as amended, during the three months period ended 31 March 2024 that might have had material effect on the business of the Parent Company or on its financial position.

ABDULKARIM ALSAMDAN

LICENCE NO. 208 A

EY

AL AIBAN, AL OSAIMI & PARTNERS

6 May 2024

Kuwait

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