Authority Matrix 1

AUTHORITY MATRICES

STRATEGY:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Corporate Strategy Authorizes Approves Recommends Contributes

B. Business Strategy Authorizes Approves Contributes

C. Functional Strategy Authorizes Approves

D. Corporate Integrated Strategic Plan (CISP) Authorizes Approves Recommends Contributes

OPERATING PLANS & BUDGETS:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Annual Company's Budget (Est. vs. Actual) Approves Agrees

B. Annual Consolidated Budget (Est. vs. Actual) Authorizes Approves Recommends Agrees

C. Increases of actuals over budgets (Total Opex item):

Up to 1/2% Authorizes Approves Agrees

From 1/2% Up to 5% Authorizes Approves Agrees

Above 5% Authorizes Approves Recommends Agrees

D. Increases of actuals over budgets (Total Capex item):

Up to 5% Approves Agrees

From 5% Up to 10% Authorizes Approves Agrees

Above 10% Authorizes Approves Recommends Agrees

LEGAL AFFAIRS:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Raising court cases in the name of the company (High Exposure) Authorizes Approves Recommends

B. Authorizing others to defend Company Authorizes Approves Recommends

C. Legal Compromises relating to workers Authorizes

D. Choosing of company’s representative in the legal cases Approves

E. Formation of company’s Board of Directors Approves

F. Change of Company's Article of Assosiation Authorizes Approves Recommends Agrees

G. Signing Company's Article of Assosiation and ammendments Approves Recommends Agrees

H. Corporate guarantees as collateral for banks or any other financial institutions Approves Recommends Agrees Agrees

I. Appointing Board Members of the Company Authorizes Approves Recommends

J. Indemnification of Board Members Authorizes Recommends

Authority Matrix 2

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

K. Appointing Company's representatives in board of affiliated companies Authorizes Recommends

L. Signing on behalf of the company Authorizes

M. Placing claims against insurer Approves Agrees

N. Initiation/settlement of legal suits/ arbitration awards
Authorizes Approves
up to SR 5,000,000 for each case
O. Initiation/settlement of legal suits/ arbitration awards
Authorizes Approves Recommends
above SR 5,000,000 for each case
P. Withdrawal of insurance claim /claims against vendors Approves Recommends

FINANCIAL AFFAIRS

General matters:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Preparation of non-audited financial reports

Approves Recommends Agrees Agrees

B. Audited financial reports Authorizes Approves Approves Recommends Agrees

C. Investors Annual Report Approves Prepares

D. Appointment of External Auditors Approves Agrees Recommends

E. Appointment of Internal Auditors Approves Recommends

F. Approval of Annual Audit Plan Approves Agree Agree

G. Corporate Risk Framework and Risk Assessment Authorizes Approves Agree

H. Determination of accounting judgments and changes to accounting standard Authorizes Approves Recommends Agree

I. Increase / Decrease in Capital Authorizes Approves Recommends Agrees Prepares

J. Dissolving or Liquidating Parent Company Authorizes

K. Dissolving or Liquidating Subsidary Approves Recommends Recommends Agrees

L. Compensations of Board Members Authorizes Agree Recommends

Prepares
M. Mortgage of Company’s assets Authorizes Approves Recommends Agrees

N. Dividends Authorizes Approves Recommends Agrees Prepares

O. Forming Legal Reserves Authorizes Approves Recommends Agrees Prepares

P. Forming in Addition to the Legal Reserves Authorizes Approves Recommends Agrees Prepares

Q. Acquesition or sales of companies as per strategy Authorizes Approves Recommends Prepares

R. Granting loans to subsidiaries up to SR 5,000,000 per fiscal year Approves Recommends

S. Granting loans to subsidiaries more than SR 5,000,000 per fiscal year Authorizes Approves Agrees Recommends

T. Capitalizing granted loans to subsidiaries up to SR 5,000,000 per fiscal year Authorizes Approves Agrees Recommends

U. Capitalizing granted loans to subsidiaries more than SR 5,000,000 per fiscal year Approves Agrees Recommends

V. Financial adjustments and prior year’s adjustments for subsidaries:

¨ Upto 5% of net profit/ loss Approves Recommends

¨ Above 5% of net profit/ loss Approves Recommends Agrees

W. Write off debts:
Agrees
¨ Upto SR 10,000,000 Approves Recommends Agrees

Approves Agrees
¨ Above SR 10,000,000 Recommends Agrees
Authority Matrix 3

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

Banks transactions:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Opening and closing and determination of banks to be dealt with Approves Recommends

B. Transfer of funds between Banks Approves

C. Acceptance of Murabaha Charges Approves Recommends

D. Opening Letters of Credit

E. Deposits into Banks

F. Authority to secure long-term loans on behalf of the Company Approves Recommends Agrees

G. Signing of loan agreements Agrees

H. Repayment of loans Approves

I. Repayment of loans before the maturity date Approves Recommends

J. Finance Charges Authorizes

K. Signing checks/ transfers:

¨ Up to SR 500,000

¨ From SR500,000 Up to SR 10,000,000 Approves (or deputized GMs) Approves (or deputized FMs)

Approves
¨ From SR 10,000,000 Up to SR 50,000,000 Agrees
CEO + Chairman
Approves
¨ From SR 50,000,000 Up to SR 100,000,000 Authorizes Agrees
CEO + Chairman
Approves
¨ Above SR 100,000,000 Authorizes Agrees
CEO + Chairman
L. Requesting the Bank balance a
M. Bank reconciliation

N. Approval of Bank payment vouchers Approves

O. Credit facilities and short-term loans up to SR 10,000,000 per item (up to one year) Approves Prepares

P. Credit facilities and short-term loans up to SR 50,000,000 per item (up to one year) Approves Recommends Prepares

Q. Credit facilities and short-term loans above SR 50,000,000 per item (more than one year) Approves Recommends Prepares

Payment authorization:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Establishing, channging & Fixing the Petty Cash Fund ceiling Approves Recommends

B. Choosing the petty cashier

C. Opening new petty cash and closing funds
¨ Up to SR 15,000

¨ above SR 15,000 Approves

D. Reimbursement of fund
E. Payment to Vendors
1. Payment against properly executed contracts and leases
a) Legal
b) Audit
c) Consultants
¨ Upto SR 500,000

¨ above SR 500,000 Approves

Authority Matrix 4

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer
¨ above SR 500,000 Approves

F. Occasional and Emergency Payment of employee medical expenses (Up to SR 50,000 per case)

G. Advances
i). To employees:
1) Business and Training Travel Expenses
2) Relocation
ii). To contractors in accordance with terms of relevant contract.

¨ Upto SR 500,000/ contract

¨ Above SR 500,000/ contract Approves

H. Business Expenses
1. Business meetings and related expenses

2. Board remuneration and business travel/other expenses Approves

I. Zakat, Duties and related Services
1. Zakat Approves
2. Sales/use/property tax Approves
3. Custom duties
4. Custom clearing expenses
5. Import license fees

6. Demurrage/penalties Approves
J. Memberships (3)

1. Membership in technical/professional societies

2. Maintenance in recreational clubs Approves Agrees

3. Membership in trade/industry associations
K. Donations (1)
1. Charitable organizations
2. Educational institutions
3. Community services
4. Disaster relief
- Up to a total of SR 500,000/ year Approves Recommends

- Above SR 500,000/ year Approves Recommends

L. If there is a variance between the contract amount and the payment. Approves

Capital expenditure:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Purchase of budgeted fixed assets (Via Tendering/ Capex Committee):

¨ Upto SR500,000 per item Agrees

¨ Above SR 500,000 to SR10,000,000 Approves Agrees

¨ Above SR 10,000,000 Approves Recommends Agrees

B. Purchase and additions of unbudgeted fixed assets:
¨ Upto SR 500,000 per item Approves Recommends Agrees

¨ Above SR 500,000 Approves Recommends Agrees

C. Disposal and sale of fixed assets:
1) Disposal of surplus construction project equipment, materials etc.
2) Disposal of surplus from exihbtions & ceremonies Approves
3) Sales of assets determined to be surplus and/or obsolete
¨ Upto SR 500,000 per annum with maximum of SR 100,000 per transaction Approves Agrees

¨ Above SR 500,000 per annum Recommends

Approves Agrees

E. Write off loss on sale/ disposal of assets Approves Recommends Agrees

Authority Matrix 5

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

F. Physical count of fixed assets Approves

G. Finding the physical count differences Approves

I. Tagging of the fixed assets Approves

J. Amendment of fixed assets value (revaluation) Approves Recommends

Inventory:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A- Sale of obselete, damaged or non-usable items below cost of purchase

- Up to SR 1,000,000 Per Annum Approve Agree

- Above SR 1,000,000 Per Annum Approve
Recommend Agree
B- Physical count differences
Approve
- Up to SR 200,000

- Up to SR 500,000 Approve Agree

- Above SR 500,000 Approve Agree Agree

C- Write off of obselete, damaged or non-usable inventory

- Up to 0.002 of inventory turnover per annum

- Up to 0.005 of inventory turnover per annum Approve Agree

- Above 0.005 of inventory turnover per annum Approve Recommend Agree

D- Inventory revaluation Approve Recommend

E- Provision for slow moving, damaged and obselete inventory Approve Recommend

F. Forming periodical and surprise annual stock taking Approves

Contracts, Leases & Agreements

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Engineering, Construction, and Development Contracts

- Up to SR 500,000

- From SR 500,000 Up to 10,000,000 Approves Agrees

- Above to 10,000,000 Approves Recommends Agrees

B. Contract Change Orders

1. Within approved scope of work and budget up to 10% of total contract or SR 10,000,000 which ever is lower Approves Agrees

2. Outside approved scope of work and/or requiring appropriation or additional funds Approves Recommends Agrees

C. Leases of Buildings, Land, or Equipment from third parties

- Up to SR 1,000,000 Agrees

- From SR 1,000,000 Up to SR 2,000,000 Approves Agrees

- More than SR 2,000,000 Approves Recommends Agrees

D. Insurance Policies
Authority Matrix 6

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer
D. Insurance Policies

1. Authorization for New coverage commitments Approves Recommends

2. Execution of new policies Approves Recommends

3. Cancellation/modification of existing coverage Approves Recommends

4. Cancellation/modification of existing policies Approves Recommends

E. Technical and Professional Agreements

1. Legal

Up to SR 500,000 Authorizes

Above SR 500,000 Authorizes Approves

2. Auditing Authorizes Approves

3. Research Approves

Up to SR 500,000 Authorizes

Above SR 500,000 Authorizes Approves

5. Admin. System

Up to SR 500,000 Authorizes

Authorizes Approves
Above SR 500,000

6. Sales & Marketing

Up to SR 1,000,000 Authorizes

Authorizes Approves
Above SR 1,000,000

7. Feasibility Studies Approves

Up to SR 500,000 Authorizes

Above SR 500,000 Authorizes Approves

F. Employees Ownership Program (if applicable)

1. Approval of Ownership Scheme Authorizes Approves Recommends Agrees

1. Signing of sales contracts

2. Executing the deed to transfer ownership from Company to the employee Approves

G. Contracts for Medical Services & Insurance

Up to SR 200,000

Above SR 200,000 Approves Agrees

M. Contracts for Communication services.
¨ Upto SR 100,000

¨ Above SR 100,000 Approves Agrees

N. Contracts for Business services (e.g.mail, courier)

¨ Upto SR 100,000

¨ Above SR 100,000 Approves Agrees

Materials, Services and Stores:

Authority Matrix 7

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

C. Office supplies, printing and stationery

¨ Upto SR 25,000

¨ From SR 25000 Up to SR 100,000 Approves *

F. Cumputer supplies

¨ Upto SR 25,000

¨ From SR 25000 Up to SR 100,000 Approves *

G. Reference books/periodicals

¨ Upto SR 50,000 Approves *

¨ Above SR 50,000 Approves Agrees

P. Material Purchase Orders

¨ Upto SR 500,000

¨ Above SR 500,000 Up to SR 10,000,000 Authorizes Agrees

¨ Above SR 10,000,000 Authorizes Approves Agrees

Revenues:

Executive Committee Chairman/ Vice Chairman Chief Executive Officer

Authority Item General Assembly B.O.D. Nomination and Compensation Committee Audit & Risk Committee Chief Finance Officer

A. Giving quotations to customers:

¨ Upto SR 1,000,000

¨ Above SR 1,000,000 Approves

B. New Client Credit
¨ Upto SR 20,000

¨ From SR 20,000 Upto SR 200,000

¨ From SR 200,000 Upto SR 500,000
Approves

¨ Above SR 500,000 Approves Agree

C. Approval of Credit Terms
¨ Up to 60 days

¨ Up to 90 days

¨ above 90 days Approves

D. Selling Pricing list Approves Agree

E. Discount, Rebate/Free goods

F. Cash Discount

G. Export Sales/ Credit Limits

¨ Up to SR 500,000 Approves Agree

Authority Matrix 8

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

¨ Above SR 500,000

HUMAN RESOURCES AFFAIRS

Employee benefits:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

B. Granting commission percentage to an employee Approves Agrees

D. Bonuses
¨ Approval of bonus ceiling

1) Manager's level (ML 5 & 4) Approval Recommends Agree Agree

2) Manager's level (ML 3) Approval Recommend Agree

3) Manager's level (ML 2) Approval Recommend Agree

4) Manager's level (ML 1) & below Approval Recommend Agree

¨ Approval of bonus scheme

1) Manager's level (ML 5 & 4) Approves Recommends Prepares

2) Manager's level (ML 3) Authorizes Approves Agrees
3) Manager's level (ML 2) Authorizes Approves *
4) Manager's level (ML 1) & below Authorizes *
E. Giving cash benefits (Ex. Education fees) Approves Agrees
F. Salary adjustment
1) Uo to 20% Approves*
2) Above 20% Approves Agrees

G. Employees benefits (out of policy) Approves Agrees

Personnel Administration

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Design and Maintain Companys Organization Structure Authorizes Approves Recommends

B. Establishment of new, or revisions to existing policies quidelines/work practices Authorizes Agrees

C. Job Descriptions Approves

1) Manager's level (ML 5 & 4) Authorizes Approves

2) Manager's level (ML 3) Authorizes Approves

1) Manager's level (ML 2) Authorizes Approves *

2) Manager's level (ML 1) and below Authorizes *

E. Manpower Recruitment
1) Manager's level (ML 5 & 4) Approve Recommends

2) Manager's level (ML 3) Approves Recommends

3) Manager's level (ML 2) Approves Recommends

2) Manager's level (ML 1) and below Authorizes *

F. Merit increases and promotions
1) Manager's level (ML 5 & 4) Authorizes Approves
Authority Matrix 9

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

2) Manager's level (ML 3) Authorizes Approves

1) Manager's level (ML 2) Authorizes Approves *

2) Manager's level (ML 1) and below Authorizes *

G. Inter-departmental transfers

1) Department Manager's level Approves Recommends *

2) Below Department Manager Approves *

H. Retirements
1) Normal

a) Department Manger's level Approves Recommends *

b) Below Department Manager Approves *

2) Early or disability

a) Department Manger's level (ML 1 and above) Approves Recommends *

b) Below Department Manager (Below ML 1) Approves *

K. Approval of monthly payrolls Approves *

M. Payment of recruitment related expenses Approves

N. Training
a) In Kingdom
Authority Matrix 10

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

b) Outside of Kindom Approves * Approves *

O. Business Travel
a) In Kingdom Approves *

b) Outside of Kindom Approves Recommends *

P. Compensation of an employee against the cancellation of his vacation due to the necessity of the work Approves Recommends *

T. Getting sick leave

R. Urgent private vacation without salary
a) For an employee Approves *

b) For a manager Approves Recommends *

T. Waiving an employees' housing allowance Approves Recommends *

Authority Matrix 11

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

X. Annual Vacation of other employees

Violations and penalties:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Preliminary questioning of the violation

B. Investigation and deciding the penalty

Service termination:

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

Recommends
A. Termination of (ML 5 & ML 4) Approves

B. Termination of Employees

1- Of ML 3 Level Authorise Approves

2- ML 2 level and Below Approves Recommends *

2- ML 1 Level and below Approves * Approves *

C. Terminating the employee due to the work circumstances Approves Recommends *

E. Signing the service certificate Approves *

F. Giving no objection certificate Approves *

PUBLIC RELATION AFFAIRS

Authority Item General Assembly B.O.D. Executive Committee Nomination and Compensation Committee Audit & Risk Committee Chairman/ Vice Chairman Chief Executive Officer Chief Finance Officer

A. Press releases aimed at local media or international audiences regarding the company and its activities Approves Recommends Agree

B. Feature articles Approves Agree

C. Major special events (e.g. dedication cremonies Approves Agree

D. Public Affairs related to major contracts with government agencies Approves Agree

E. Routine inquiries by outsiders concerning the Company or its activities which are not considered confidential Approves Agree

F. Employment advertisements, based on approved organization plans

G. Othere advetisements (e.g. publicity and invitation for bids) Approves

Approves
H. Purchase of promotional or commemorative give-away items of nominal value (e.g award certificates)

I. Othere activities /events (e.g. V.I.P visits, recreational/sports events and related supplies) Approves

J- Formal financial performance & transactions announcement Approves Recommends Agree

* For relevant area of responsibility

N.B.1. Authority Matrix is subject to approved budget unless stated otherwise

N.B.2. Authority Matrix is subject to approved policy and/or organization strcuture unless stated otherwise
Authority Matrix 12

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Contributes Contributes Contributes Contributes Facilitates

Contributes Contributes Contributes Contributes Contributes Contributes Contributes Facilitates

Approves Approves * Prepares Approves * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares Facilitates

Contributes Contributes Contributes Facilitates

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

* Recommends * Recommends Facilitates * Recommends * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Agrees * Agrees Facilitates

* Recommends * Recommends Facilitates * Recommends * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Recommends * Recommends Facilitates * Recommends * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Agrees * Agrees Facilitates * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Recommends * Recommends Facilitates * Recommends * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Recommends * Recommends Facilitates * Recommends * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

* Agrees * Agrees Facilitates * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares * Prepares

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves Agrees
Authority Matrix 13

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agrees

Agree* Agree* Agree* Agree*

Prepares

Agrees
Agrees
Agrees
Agrees
Authority Matrix 14

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner
Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager

Approves * Approves * Agrees * Prepares * Prepares *

Approves *

Prepares

Approves

Approves* Approves* Approves*

Approves *

Recommends

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves * Approves * Approves *

Recommends * Recommends * Recommends *

Recommends * Recommends *
Approves

Approves Recommends

Recommends
Authority Matrix 15

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Recommends

Recommends

Approves Agrees
Approves Recommends

Approves

Approves

Approves Agrees

Approves Agrees

Approves Agrees

Agrees

Approves

Recommends

Approves Agrees

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves * Approves * Approves * Agrees

Recommends * Recommends * Recommends * Agrees

Agrees

Agrees

Agrees

Recommends * Recommends * Recommends * Recommends *

Authority Matrix 16

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Recommends

Recommends

Agrees Recommends

Agrees

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager

Recommend

Recommend

Approved

Recommend

Agree

Agree

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves * Approves * Approves * Agrees

* Recommends * Recommends * Recommends

* Agrees * Agrees * Agrees

* Recommends * Recommends * Recommends

* Agrees * Agrees * Agrees

Approves * Approves * Approves *

Recommends * Recommends * Recommends *

Authority Matrix 17

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves

Approves

Recommends

Recommends

Prepares

Approves Recommends

Approves Recommends

Recommends

Approves * Agrees

Approves *
Agrees Agrees

Agrees
Authority Matrix 18

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agrees * Approves * Approves *

Approves * Approves * Approves * Agrees * Recommends * Recommends *

Agrees * Approves * Approves *

Approves * Approves * Approves * Agrees Recommends * Recommends *

Approves * Approves Agrees Agrees

Agrees

Approves Agrees Recommends

Approves Recommends

Recommends Prepares

Chief International Operation Officer Plant(s) General Manager

Shared Services GM Financial Comptroller Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves * Approves * Prepares

Recommends * Recommends * Prepares

Approves

Approves * Approves * Recommends

Recommends *
Recommends *
Recommends *
Recommends *

Approves * Approves *

Agrees * Agrees *

Recommends *

Approves *

Approves *

Recommends * Recommends *
Authority Matrix 19

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Recommends * Recommends * Recommends * Agrees

Agree * Agree * Agrees

Agree * Agree * Agrees

Agree * Agree * Agrees

Agree * Agree * Approves * Approves * Agrees Approves * Approves * Approves * Approves *

Approves * Approves * Approves *

Authorizes * Authorizes * Authorizes *
Recommends * Prepares

Approves* Approves* Approves*

Recommends * Recommends *

Recommends

Chief International Operation Officer Shared Services GM Financial Controller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agrees

Agrees Agrees

Agrees

Agrees

Agrees

Approves * Approves * Approves * Agrees

Authorizes * Authorizes * Approves * Authorizes * Approves * Approves * Agrees Approves * Approves * Approves * Approves *

Agrees

Agrees

Recommends * Recommends * Recommends * Agrees

Authorizes * Authorizes * Approves * Authorizes * Approves * Approves * Agrees Approves * Approves * Approves * Approves *

Agrees
Authority Matrix 20

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agrees

Approves * Approves * Approves * Agrees

Authorizes * Authorizes * Approves * Authorizes * Approves * Approves * Agrees Approves * Approves * Approves * Approves *

Recommends * Recommends * Agrees

Approves * Approves * Agrees

Recommends * Recommends * Agrees

Approves * Approves * Agrees

Agrees

Recommends * Recommends * Agrees

Approves * Approves *

Approves * Agrees * Agrees *

Agrees

Approves * Agrees
Authority Matrix 21

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves * Approves * Approves * Agrees

Approves * Approves * Approves * Agrees

Recommends * Recommends * Recommends * Agrees

Recommends * Recommends * Recommends * Agrees

Approves *
Agrees

Approves * Approves * Approves * Agrees

Recommends * Recommends * Recommends * Agrees

Recommends * Recommends * Agrees

Authority Matrix 22

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agrees

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Approves *

Approves * Approves * Approves * Recommends *

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Recommends

Recommends * Recommends *

Approves * Approves *

Recommends * Recommends * Recommends

Approves * Approves * Approves * Recommends *

Approves * Approves * Approves * Recommends *

Chief International Operation Officer Shared Services GM Financial Comptroller Plant(s) General Manager Financial Manager Management Accountant Operation Manager Group HR Manager Marketing,and Product Manager Sales Manager Group Procurement Manager Procurement Manager Corporate Communication Manager Corporate Strategic Planner

Agree Recommends

Agree Recommends

Agree Recommends

Agree Recommends

Agree Recommends

Approves Recommends

Recommends

Recommends

Recommends
Authority Matrix 23

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Contributes Contributes Contributes

* Prepares * Prepares * Prepares

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

* Prepares * Prepares * Prepares

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Prepares

Agrees

Prepares

Prepares

Prepares

Prepares

Prepares
Authority Matrix 24

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Authorized Person

Agrees

Agrees

Agrees

Agrees

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Agrees Internal Auditor (Prepares) & External Auditor Agree

Chairman may approve up to SR 5,000,000

Authority Matrix 25

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Group MIS Manager Risk & Audit Manager Legal Adviser

Remarks

GM (or deputized functional managers) + Any one

At least CEO or CFO has to be one of the signatories

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

As per policy and based on Approved Contract

As per policy and based on Approved Contract

Authority Matrix 26

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks
As per policy and based on Approved Contract

As per policy and based on Approved Agreement

with prior travel approval of superior as relevant

As per policy

As per approved contract

As per approved contract

with prior travel approval of superior as relevant

with prior travel approval as relevant

As per approved PO
As per approved PO
As per approved PO

As per policy and budget

As per policy and budget

As per policy and budget

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

As per budget

As per budget

As per budget

As per budget

As per budget
Authority Matrix 27

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Remarks

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Agrees As per budget

Agrees As per budget

Agrees As per budget

Agrees

Agrees

Agrees As per budget

Agrees As per budget

Agrees As per budget

Authority Matrix 28

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Agrees

Agrees
For the Group
Agrees

Agrees

Agrees

Agrees

Agrees

Agrees Subject to Group Committee Approval

Agrees

Agrees

Agrees Agrees

Agrees

As per budget
Agrees

As per budget
Agrees
Authority Matrix 29

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Dept. Head

requests
Dept. Head
requests

Dept. Head

requests
Dept. Head
Agrees
requests

Dept. Head

requests
Dept. Head
requests

As per budget

As per budget

As per budget

Remarks
Group MIS Manager Risk & Audit Manager Legal Adviser

Above SR 200 K Post Dated Checque

Above SR 200 K Post Dated Checque

As per policy

As per policy

As per policy

Country credit rating should be B+ and above and certified contract should be made along with
post dated checks
Authority Matrix 30

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Letter of Credit Only

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

As per budget, PDP and policy

As per budget, PDP and policy

As per budget, PDP and policy

Approves * Approves * Approves * As per budget, PDP and policy

As per budget, PDP and policy

As per budget, PDP and policy
As per budget, PDP and policy
As per budget, PDP and policy
As per policy

As per budget, PDP and policy

As per budget, PDP and policy

Out of policy

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

P&P Committee prepares

For level 3 & 4

As per budget and policy

As per budget and policy

As per budget and policy

Approves * Approves * Approves * As per budget and policy

As per budget and policy
As per budget and policy/ CFO Recruitment to be authorized by Board

As per budget and policy

As per budget and policy

Approves * Approves * Approves *

As per budget, PDP and policy

Authority Matrix 31

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

As per budget, PDP and policy

As per budget, PDP and policy

Approves * Approves * Approves * As per budget, PDP and policy

Dept.Head Recommendss

Dept.Head Recommendss

Recommends by Dept Head (As per PDP)

Authority Matrix 32

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Recommends by Dept Head (As per PDP)

Recommends by Dept Head
Recommends by Dept Head

As per policy

Recommends by the dept. head

Recommends by the dept. head
Recommends by Dept.Head

Recommends by Dept.Head

Agrees by the dept. head

Authority Matrix 33

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Department Manager Approval

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Dept.Head Recommend

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

Agrees

Agrees

Department Head requests

Department Head requests

Agrees Department Head requests

Group MIS Manager Risk & Audit Manager Legal Adviser Remarks

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget

As per Budget
Authority Matrix 34

AUTHORITY MATRICES

STRATEGY:

Authority Item

A. Corporate Strategy

B. Business Strategy

C. Functional Strategy

D. Corporate Integrated Strategic Plan (CISP)

OPERATING PLANS & BUDGETS:

Authority Item

A. Annual Company's Budget (Est. vs. Actual)

B. Annual Consolidated Budget (Est. vs. Actual)

C. Increases of actuals over budgets (Total Opex item):

Up to 1/2%

From 1/2% Up to 5%

Above 5%

D. Increases of actuals over budgets (Total Capex item):

Up to 5%

From 5% Up to 10%

Above 10%

LEGAL AFFAIRS:

Authority Item

A. Raising court cases in the name of the company (High Exposure)

B. Authorizing others to defend Company

C. Legal Compromises relating to workers

D. Choosing of company’s representative in the legal cases

E. Formation of company’s Board of Directors

F. Change of Company's Article of Assosiation

G. Signing Company's Article of Assosiation and ammendments

H. Corporate guarantees as collateral for banks or any other financial institutions

I. Appointing Board Members of the Company

J. Indemnification of Board Members

K. Appointing Company's representatives in board of affiliated companies

L. Signing on behalf of the company

Authority Matrix 35

Authority Item

M. Placing claims against insurer

N. Initiation/settlement of legal suits/ arbitration awards
up to SR 5,000,000 for each case
O. Initiation/settlement of legal suits/ arbitration awards
above SR 5,000,000 for each case
P. Withdrawal of insurance claim /claims against vendors

FINANCIAL AFFAIRS

General matters:

Authority Item

A. Preparation of non-audited financial reports

B. Audited financial reports

C. Investors Annual Report

D. Appointment of External Auditors

E. Appointment of Internal Auditors

F. Approval of Annual Audit Plan

G. Corporate Risk Framework and Risk Assessment

H. Determination of accounting judgments and changes to accounting standard

I. Increase / Decrease in Capital

J. Dissolving or Liquidating Parent Company

K. Dissolving or Liquidating Subsidary

L. Compensations of Board Members

M. Mortgage of Company’s assets

N. Dividends

O. Forming Legal Reserves

P. Forming in Addition to the Legal Reserves

Q. Acquesition or sales of companies as per strategy

R. Granting loans to subsidiaries up to SR 5,000,000 per fiscal year

S. Granting loans to subsidiaries more than SR 5,000,000 per fiscal year

T. Capitalizing granted loans to subsidiaries up to SR 5,000,000 per fiscal year

U. Capitalizing granted loans to subsidiaries more than SR 5,000,000 per fiscal year

V. Financial adjustments and prior year’s adjustments for subsidaries:

¨ Upto 5% of net profit/ loss

¨ Above 5% of net profit/ loss

W. Write off debts:
¨ Upto SR 10,000,000

¨ Above SR 10,000,000

Banks transactions:

Authority Item
Authority Matrix 36

Authority Item

A. Opening and closing and determination of banks to be dealt with

B. Transfer of funds between Banks

C. Acceptance of Murabaha Charges

D. Opening Letters of Credit

E. Deposits into Banks

F. Authority to secure long-term loans on behalf of the Company

G. Signing of loan agreements

H. Repayment of loans

I. Repayment of loans before the maturity date

J. Finance Charges

K. Signing checks/ transfers:

¨ Up to SR 500,000

¨ From SR500,000 Up to SR 10,000,000

¨ From SR 10,000,000 Up to SR 50,000,000

¨ From SR 50,000,000 Up to SR 100,000,000

¨ Above SR 100,000,000
L. Requesting the Bank balance
M. Bank reconciliation

N. Approval of Bank payment vouchers

O. Credit facilities and short-term loans up to SR 10,000,000 per item (up to one year)

P. Credit facilities and short-term loans up to SR 50,000,000 per item (up to one year)

Q. Credit facilities and short-term loans above SR 50,000,000 per item (more than one year)

Payment authorization:

Authority Item

A. Establishing, channging & Fixing the Petty Cash Fund ceiling

B. Choosing the petty cashier

C. Opening new petty cash and closing funds
¨ Up to SR 15,000

¨ above SR 15,000
D. Reimbursement of fund
E. Payment to Vendors
1. Payment against properly executed contracts and leases
a) Legal
b) Audit
c) Consultants
¨ Upto SR 500,000

¨ above SR 500,000

F. Occasional and Emergency Payment of employee medical expenses (Up to SR 50,000 per case)

G. Advances
Authority Matrix 37

Authority Item

i). To employees:

1) Business and Training Travel Expenses

2) Relocation
ii). To contractors in accordance with terms of relevant contract.

¨ Upto SR 500,000/ contract

¨ Above SR 500,000/ contract

H. Business Expenses
1. Business meetings and related expenses

2. Board remuneration and business travel/other expenses

I. Zakat, Duties and related Services
1. Zakat
2. Sales/use/property tax
3. Custom duties
4. Custom clearing expenses
5. Import license fees

6. Demurrage/penalties
J. Memberships (3)

1. Membership in technical/professional societies

2. Maintenance in recreational clubs

3. Membership in trade/industry associations
K. Donations (1)
1. Charitable organizations
2. Educational institutions
3. Community services
4. Disaster relief
- Up to a total of SR 500,000/ year

- Above SR 500,000/ year

L. If there is a variance between the contract amount and the payment.

Capital expenditure:

Authority Item

A. Purchase of budgeted fixed assets (Via Tendering/ Capex Committee):

¨ Upto SR500,000 per item

¨ Above SR 500,000 to SR10,000,000

¨ Above SR 10,000,000
B. Purchase and additions of unbudgeted fixed assets:
¨ Upto SR 500,000 per item

¨ Above SR 500,000
C. Disposal and sale of fixed assets:
1) Disposal of surplus construction project equipment, materials etc.
2) Disposal of surplus from exihbtions & ceremonies
3) Sales of assets determined to be surplus and/or obsolete
¨ Upto SR 500,000 per annum with maximum of SR 100,000 per transaction

¨ Above SR 500,000 per annum

Authority Matrix 38

Authority Item

¨ Above SR 500,000 per annum

E. Write off loss on sale/ disposal of assets

F. Physical count of fixed assets

G. Finding the physical count differences

I. Tagging of the fixed assets

J. Amendment of fixed assets value (revaluation)

Inventory:

Authority Item

A- Sale of obselete, damaged or non-usable items below cost of purchase

- Up to SR 1,000,000 Per Annum

- Above SR 1,000,000 Per Annum

B- Physical count differences

- Up to SR 200,000

- Up to SR 500,000

- Above SR 500,000
C- Write off of obselete, damaged or non-usable inventory

- Up to 0.002 of inventory turnover per annum

- Up to 0.005 of inventory turnover per annum

- Above 0.005 of inventory turnover per annum

D- Inventory revaluation

E- Provision for slow moving, damaged and obselete inventory

F. Forming periodical and surprise annual stock taking

Contracts, Leases & Agreements

Authority Item

A. Engineering, Construction, and Development Contracts

- Up to SR 500,000

- From SR 500,000 Up to 10,000,000

- Above to 10,000,000

B. Contract Change Orders

1. Within approved scope of work and budget up to 10% of total contract or SR 10,000,000 which ever
is lower
2. Outside approved scope of work and/or requiring appropriation or additional funds

C. Leases of Buildings, Land, or Equipment from third parties

- Up to SR 1,000,000

- From SR 1,000,000 Up to SR 2,000,000

Authority Matrix 39

Authority Item

- More than SR 2,000,000

D. Insurance Policies

1. Authorization for New coverage commitments

2. Execution of new policies

3. Cancellation/modification of existing coverage

4. Cancellation/modification of existing policies

E. Technical and Professional Agreements

1. Legal

Up to SR 500,000

Above SR 500,000

2. Auditing

3. Research

Up to SR 500,000

Above SR 500,000

5. Admin. System

Up to SR 500,000

Above SR 500,000

6. Sales & Marketing

Up to SR 1,000,000

Above SR 1,000,000

7. Feasibility Studies

Up to SR 500,000

Above SR 500,000

F. Employees Ownership Program (if applicable)

1. Approval of Ownership Scheme

1. Signing of sales contracts

2. Executing the deed to transfer ownership from Company to the employee

G. Contracts for Medical Services & Insurance

Up to SR 200,000

Above SR 200,000
M. Contracts for Communication services.
¨ Upto SR 100,000

¨ Above SR 100,000
N. Contracts for Business services (e.g.mail, courier)

¨ Upto SR 100,000

¨ Above SR 100,000
Authority Matrix 40

Authority Item

Materials, Services and Stores:

Authority Item

C. Office supplies, printing and stationery

¨ Upto SR 25,000

¨ From SR 25000 Up to SR 100,000

F. Cumputer supplies

¨ Upto SR 25,000

¨ From SR 25000 Up to SR 100,000

G. Reference books/periodicals

¨ Upto SR 50,000

¨ Above SR 50,000

P. Material Purchase Orders

¨ Upto SR 500,000

¨ Above SR 500,000 Up to SR 10,000,000

¨ Above SR 10,000,000

Revenues:

Authority Item

A. Giving quotations to customers:

¨ Upto SR 1,000,000

¨ Above SR 1,000,000
B. New Client Credit
¨ Upto SR 20,000

¨ From SR 20,000 Upto SR 200,000

¨ From SR 200,000 Upto SR 500,000

¨ Above SR 500,000

C. Approval of Credit Terms

¨ Up to 60 days

¨ Up to 90 days

¨ above 90 days

D. Selling Pricing list

Authority Matrix 41

Authority Item
D. Selling Pricing list

E. Discount, Rebate/Free goods

F. Cash Discount

G. Export Sales/ Credit Limits

¨ Up to SR 500,000

¨ Above SR 500,000

HUMAN RESOURCES AFFAIRS

Employee benefits:

Authority Item

B. Granting commission percentage to an employee

D. Bonuses
¨ Approval of bonus ceiling

1) Manager's level (ML 5 & 4)

2) Manager's level (ML 3)

3) Manager's level (ML 2)

4) Manager's level (ML 1) & below

¨ Approval of bonus scheme

1) Manager's level (ML 5 & 4)

2) Manager's level (ML 3)
3) Manager's level (ML 2)
4) Manager's level (ML 1) & below
E. Giving cash benefits (Ex. Education fees)
F. Salary adjustment
1) Uo to 20%
2) Above 20%

G. Employees benefits (out of policy)

Personnel Administration

Authority Item

A. Design and Maintain Companys Organization Structure

B. Establishment of new, or revisions to existing policies quidelines/work practices

C. Job Descriptions

1) Manager's level (ML 5 & 4)

2) Manager's level (ML 3)

Authority Matrix 42

Authority Item

1) Manager's level (ML 2)

2) Manager's level (ML 1) and below

E. Manpower Recruitment

1) Manager's level (ML 5 & 4)

2) Manager's level (ML 3)

3) Manager's level (ML 2)

2) Manager's level (ML 1) and below

F. Merit increases and promotions

1) Manager's level (ML 5 & 4)

2) Manager's level (ML 3)

1) Manager's level (ML 2)

2) Manager's level (ML 1) and below

G. Inter-departmental transfers

1) Department Manager's level

2) Below Department Manager

H. Retirements
1) Normal

a) Department Manger's level

b) Below Department Manager

2) Early or disability

a) Department Manger's level (ML 1 and above)

Authority Matrix 43

Authority Item

b) Below Department Manager (Below ML 1)

K. Approval of monthly payrolls

M. Payment of recruitment related expenses

N. Training

a) In Kingdom
Authority Matrix 44

Authority Item

b) Outside of Kindom

O. Business Travel

a) In Kingdom

b) Outside of Kindom

P. Compensation of an employee against the cancellation of his vacation due to the necessity of the work

T. Getting sick leave

R. Urgent private vacation without salary

a) For an employee

b) For a manager

T. Waiving an employees' housing allowance

Authority Matrix 45

Authority Item

X. Annual Vacation of other employees

Violations and penalties:

Authority Item

A. Preliminary questioning of the violation

B. Investigation and deciding the penalty

Service termination:

Authority Item

A. Termination of (ML 5 & ML 4)

B. Termination of Employees
1- Of ML 3 Level

2- ML 2 level and Below

2- ML 1 Level and below

C. Terminating the employee due to the work circumstances

E. Signing the service certificate

F. Giving no objection certificate

PUBLIC RELATION AFFAIRS

Authority Item

A. Press releases aimed at local media or international audiences regarding the company and its activities

B. Feature articles

C. Major special events (e.g. dedication cremonies

D. Public Affairs related to major contracts with government agencies

E. Routine inquiries by outsiders concerning the Company or its activities which are not considered
confidential
F. Employment advertisements, based on approved organization plans

G. Othere advetisements (e.g. publicity and invitation for bids)

H. Purchase of promotional or commemorative give-away items of nominal value (e.g award certificates)

I. Othere activities /events (e.g. V.I.P visits, recreational/sports events and related supplies)
Authority Matrix 46

Authority Item

J- Formal financial performance & transactions announcement

* For relevant area of responsibility

N.B.1. Authority Matrix is subject to approved budget unless stated otherwise

N.B.2. Authority Matrix is subject to approved policy and/or organization strcuture unless stated otherwise