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AL-WAHA ~

AUDITING

OFFICE

6..

All OWAID RUKHAEYES ~

Albazie

& CO.

Member of

RSM

International

-2-

Report on other Legal and Regulatory Requirements

Also in our opinion, the consolidated financial statements include the disclosures required by the Commercial

Companies Law and the Parent Company's Articles of Association, and we obtained the information we required

to perform our audit. In addition, proper books of account have been kept, physical stocktaking was carried out in

accordance with recognized practice, and the accounting information given in the Director's Report is in

agreement with the Parent Company's books. According to the information available to us, there were no

contraventions during the year ended December 31, 2008 of either the Commercial Companies Law or of the

Parent Company's Articles of Association which might have materially affected the Group's financial position or

results of its operations.

Ii Owaid Rukheyes

Licence No. 72 - A

Member of the International Group

of Accounting Firms

ual A. "Shuaib

Licence No. 33-A

Albazie

&

Co.

Member of RSM International

State of Kuwait

March 25, 2009