The most important items included in the policy are as follows:

- Dividends are distributed to shareholders on a quarterly basis from distributable dividends in accordance with the audited or examined financial statements of the company, and in accordance with the relevant laws and regulations.

- The Board of Directors issues its resolution to distribution of interim dividends according to the delegation obtained from the general assembly or recommendation to the general assembly to distribute dividends.

- The distribution of dividends to the company’s shareholders will be announced after the announcement of the interim financial results for the quarterly period.

- The company distributes from the distributable dividends at the end of each quarter, and the distribution is subject to what the Board of Directors deems appropriate based on the company’s financial position, available liquidity, capital expenditures, and financial obligations.

- Dividends are distributed to registered shareholders within (15) business days from the due date, and the due date is set within (15) business days from the date of announcing the dividend’s distribution.

It is worth mentioning that the implementation of this policy linked to absence of material changes in the company’s business or obligations.