Mission: We provide innovative, ethical and customized insurance solutions that exceed customer expectations and improve societal welfare
Vision: To be the ethical insurance industry leader in Africa
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Article 1: Definition
First: These bylaws are called (the Articles for the Audit and Compliance Committee for United Insurance Company - Sudan - Ltd.)
Second: This committee works by the Financial and Accounting Regulations of the United Insurance Company, which was resolved by Board Resolution No. 44/2015 dated December 13, 2015 and the laws that regulate work in the insurance and investment sectors in Sudan.
Third: The bylaws of this committee issued by a resolution of the Board of Directors of the United
Insurance Company (Sudan) Limited, and becomes effective as from the date of its approval by the Board of Directors, and the Chairman's signature on it.
Article 2: The goals and responsibilities of the committee
The main goal of establishing the Audit and Compliance Committee of the Board of Directors is to create an effective oversight body that reviews and monitors the performance of the company's executive departments in the insurance and investment sectors and all affiliated companies, which helps the Board of Directors to assume its responsibilities towards shareholders and other bodies. The main Tasks and responsibilities of the committee include the following: 1.
Ensuring the adequacy of the financial and accounting procedures
2. Ensuring financial discipline and the commitment of all sectors of the company to implement the company's financial and accounting policies and regulations.
3. Review the budgets approved by the Board of Directors, the monthly, quarterly and periodic financial statements and the consolidated final accounts of the United Insurance Company with its insurance and investment sectors and its subsidiaries.
4. Ensuring the effectiveness of the internal audit and controls system. 5. Review and approve the internal audit plan
6. Ensuring swift, Effective and immediate actions with any financial misappropriations and violations
7. Evaluating the performance of the internal auditor and recommending to the Board regarding the allowances and benefits granted to him
8. Ensuring the company's commitment to implementing international and local standards related to Compliance and Corporate Governance.
9. Review and approve reports prepared by the Compliance Officer and follow up on the implementation of his recommendations.
10. Review and approve the annual work plan for the compliance officer
11. Evaluating the performance of the Compliance Officer and recommending to the Board regarding allowances and benefits granted to him
12. This committee will work as the official channel representing the company in dealing with the external auditor
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Article 3: Composition of the Committee, the term of membership, the rules for selection of members and financial benefits 1.
The Audit Committee consist of six members, provided that the number of members of the Board of Directors in the committee must not be less than three members.
2. Since the main task of the committee is to monitor the financial and administrative performance of
the company in its various sectors, Managing Director, General Manager for Insurance, General Manager for Investment or any of the affiliated companies Managers.
3. The chairman of the board has the right to appoint members of the committee from outside the
board of directors who are competent, experienced and has significant academic qualification, provided that they fulfill the following conditions: A. They must be highly qualified in the fields of accounting or finance (PhD, MA or Fellowship in Accounting). B. To have practical experience in
his/her field of specialization not less than twenty-five years. C. He/she must have held one of the following jobs for a period of not less than ten years in reputable/Prestigious institutions or companies (financial manager - chief accountant - internal auditor - external auditor)
4. Chairman of the Board shall submit a list of the names of candidates for membership of the Committee to the Board of Directors for approval.
5. The internal auditor is a Non-voting member of the committee and holds the position of the Secretary/Convener of the Committee who is responsible for the secretarial work of the committee, meetings invitations, preparing the minutes of the meetings, Informing the members of the dates of the sessions and the agenda, and performing all the administrative work of the committee.
6. The compliance officer of the company is a Non-voting member of the committee and replaces the internal auditor as secretary of the committee in his absence
7. If the position of a member of the committee becomes vacant during the membership period, the
chairman of the board appoints another member in the vacant position and the new member completes the term of his predecessor.
A. The term of the committee is three years, and the membership of the member of the board of directors in the committee ends with the end of the term of his membership in the board of di rectors at any time unless the Board of Directors decides otherwise
B. Due to the very special confidential nature of this committee, all members of the committee
and its secretary are obligated to strictly abide by the principles of confidentiality and nondisclosure and to preserve the company's secrets or confidential information which they may come across because of their membership in this committee. Unless otherwise clearly
re solved by the committee, Confidential Information should not be shared or disclosed with
anyone who is not a member of this committee including other board members, Shareholders, managers, employees, competitors, etc.....
C. The board of directors may dismiss any of the committee members and appoint a
replacement member at any time. The committee member has the right to apologize or resign from the committee's membership.
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D. The chairman of the Board decides at the beginning of each year the financial compensation of the committee subject to final approval by the Board of Directors
Article 4: Governing Rules of the Committee: 1.
The Chairman of the Board of Directors appoints the head of the committee, his deputy, the committee members and the Secretary.
2. In the absence of the head of the committee, his deputy will preside over the session.
3. The meetings of the committee shall not take place without the presence of the head of the committee or his deputy.
4. In the event that the Secretary is absent from the meeting, the compliance officer shall replace him as the Secretary of the committee for that meeting.
5. The committee holds a regular meeting at least every three months, and the head of the committee or his deputy has the right to invite the members to the meeting whenever necessary.
6. All decisions to be adopted by majority vote and in case of split, the Head of the meeting will have the casting vote.
7. The Secretary shall send the invitation to attend the meeting based on the head of the committee
directions or his deputy in the event of the absence of the head, one week before the meeting date and attaches the agenda and the meeting documents (if possible) to give the members sufficient opportunity to view the documents and topics to be discussed during the meeting.
8. The Head of the Committee has the right to invite those he deems appropriate from other than its members to attend the meeting, and he may seek the assistance of consultants and experts he deems appropriate to assist the Committee in evaluating what is presented to it, and because of the
sensitivity of the work of the Committee, a prior approval is required from the Chairman of the Board.
9. The Quorum is attained by attendance of half of the committee members, whereas members cannot delegate others to attend on their behalf.
10. In the event that the quorum is not complete, the Secretary shall, based on written instructions from the Head of the committee or his deputy (in the absence of the Head) invite the members to
meet again within seventy-two hours, and the quorum for the second meeting will be attained by two members or more.
11. The members of the committee sign a record of attending the meetings, called the record of attendance.
12. The deliberations of the committee are recorded in minutes, which are reviewed and signed by the
committee Head and its secretary together. The Head of the session reads the minute of the previous meeting in the first following meeting, and all members sign the minutes after reading it.
13. Due to the nature of the work of the committee, which is characterized by privacy, its reports are submitted directly to the chairman of the board or his deputy in his absence.
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14. The committee holds regular meetings at least every three months, and the Head of the committee or his deputy has the right to invite the members to any urgent meeting if the need arises.
15. The committee submits to the board a report of the Audit position until the third quarter of the year
along with the plan of the internal auditor for the next year, for the board to study and approve at its meeting for the approval of next year budget estimates which is held during the month of December.
16. The Committee submits quarterly reports to the Board of Directors and submits its Consolidated Report for the year ended December 31 of each year in a period not exceeding a week from the meeting of the Board of Directors regarding the approval of the final accounts for the past year
17. The Consolidated Report must contain an appendix explaining the extent of the commitment of the members to attend the meetings of the committee. Accordingly, the board decides the appropriate
procedures towards members who are not obliged to attend or participate in the commit tee's meetings by a notice to draw his attention for the importance of attendance, or by suspending all or part of his committee entitlement, Or denial of membership of the committees.
18. The committee meets with the external auditor to discuss his plan for the final audit of the company before he resumes his audit and meets him once again after he finishes preparing the audit report in
the presence of the executive managers (Managing Director, General Manager for Insurance, General Manager for Investment or Managers of affiliated companies) in order to respond to the management letter (if any) and to finalize the final version of the external auditor report, which will be submitted to the board, regulatory bodies, general assembly of shareholders and shareholders.
19. The committee has the right to meet with the external auditor at any time it deems appropriate and to direct any questions or inquiries. The committee must ensure that it obtains the responses of the external auditor to its questions in writing.
20. It is the responsibility of the committee to ensure that all financial reports issued from the various organizational levels of the company and its subsidiaries have transparency, integrity and objectivity and that they are of benefit to their employees.
21. The committee has the full right to obtain all internal regulations of the company. The company executives in its insurance and investment sectors or subsidiaries are obliged to provide all these regulations and correspondences to the committee whenever requested.
22. The committee has the right to recommend to the board of directors to review these regulations and amend them if necessary.
Article 5 - Procedures to be followed in case of violations 1.
In the event of any reasonable amount of doubt regarding the existence of financial misappropriations or irregularities, the internal auditor must immediately refer the matter to the
head of the committee, who decides the path that will be followed to handle the matter according to each case
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2. The head of the committee according to his own judgment and experience, has the right to handle cases that he sees do not qualify to be taken to higher levels. In this instance meetings will be held
between the Head of the committee or any committee member he delegates in addition to the internal auditor with the executive manager who committed the violation or that the violation falls
under his jurisdiction L.e (Managing Director, General Manager for Insurance, General Manager for
Investment or Managers of affiliated companies) In addition to any employees who have a connection with this violation or who the committee or the executive officer sees necessary to be present to clarify the circumstances of the violation. This meeting aims to clear the facts about the
violation and reach to the Optimal solution for it according to the best practices and must be done within the framework of the public interest and preserve the rights of the company. The internal
auditor (the Secretary of the committee) is required to write the minutes of this meeting and then issue the resolutions/recommendations which will be signed by the head of the committee in
addition to the secretary and/or any concerned executive/staff as the head of the committee decides. The findings of the committee should be conveyed to the next committee meeting for elaboration and ratification. If no solution has been reached or the matter qualified to be raised to higher level, then the Head of the committee should refer the matter to the chairman of the board in order to be presented to the board for necessary action
3. In the event that the committee have information of a major violation of one of the executive officials (Managing Director, General Manager for Insurance, General Manager for Investment or
Managers of affiliated companies), the head of the committee should call his committee to a closed meeting to discuss the matter within a period not longer than 48 hours From the time he receives
the information about the violation and at the end of the meeting, the committee decides to either meet with the executive officer to discuss the circumstances of the matter with him and reach to solutions or raise the matter directly to the chairman of the board of directors and in both cases the
head of the committee will be required to enlighten the chairman verbally immediately after the closed meeting or meeting with the official The executive and to clarify what happened in the
meetings and the procedure that the committee recommends to be followed, and then the head of the committee within 24 hours of his verbal enlightenment to the chairman, will be required to submit a detailed report to chairman of the board.
4. If it is proved that the executive officer (Managing Director, General Manager for Insurance,
General Manager for Investment or Managers of affiliated companies) is personally involved in major violations that require legal action, then the head of the committee must inform the chairman
immediately and should submit a detailed report supporting the allegations, after which the chairman of the board will be required to consult with the legal advisor. Based on the consultation
with the legal advisor, the chairman may issue a letter of suspension from work for the executive officer, and/or lodge the file to the legal advisor in order to take the necessary legal action/measures and then the chairman should call for a Board Meeting within a period not exceeding 48 hours
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5. If the executive officer has been suspended from work, the chairman of the board will be required
to present to the board his nominations of names of some qualified candidates from inside or outside the company, for one of them to be assigned to the executive officer's job for a fixed period
that does not exceed six months, and a contract with this candidate should be signed after the approval of the board. The chairman of the board has the right to renew the contract for one additional period only, not to exceed six months.
6. If the Board decided to choose the person who was assigned above to fill the position in a permanent capacity, then in this case a new contract will be signed with him.
7. In case of major violation committed by a senior manager / senior employee (deputy general
manager - senior assistant general manager - assistant general manager - similar job grades in the investment sector or the subsidiary companies) the head of the committee must submit a report in this regard to the executive official whose violation is in his jurisdiction or his powers with demand
to follow the procedures set in the human resources manual of the company concerning the employees accountability & disciplinary procedures, including but not limited to the formation of investigation and disciplinary boards, suspension from work and/or transfer of the file to the legal
advisor to take necessary legal action and any other administrative procedures or legal actions as the case may require.
8. The committee shall submit the urgent recommendations to the chairman of the board of directors on important matters that require the immediate intervention of the Board.
9. The committee has the right to meet with any employee of the company whether in the insurance sector or investment sector or any affiliated company, after notifying the executive officer to which
this employee belongs (Managing Director, General Manager for Insurance, General Manager for Investment or Managers of affiliated companies) and the committee has the right to direct any questions or inquiries in writing or Orally, and the concerned employee must provide full and convincing answers in all transparency and without hesitation
10. If the committee becomes aware of violations for some of the company's executives in its insurance and investment sectors or its subsidiaries, and these violations require contact with other
companies or entities not affiliated with the company, then in this case, the chairman of the board of directors must be informed to obtain his approval before contacting with any external entity, noting the importance of Seeking legal advice before this step
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Annual Meeting schedule Serial
Subject
Tent. Date
1.
Previous year review and new year plan and timetable.
First quarter
2.
final accounts and preparation for general assemblies.
First quarter
3.
1st quarter review.
Second quarter
4.
2nd quarter review.
third quarter
5.
3rd quarter review.
fourth quarter
6.
next year budget and review of current year performance.
fourth quarter
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المهمة هحن هقدم حلوال أخالقية مبتكرة ومفصلة تفوق توقعات العمالء وتحسن الرفاهية المجتمعية
الرؤية أن هكون رواد صواعة التأمين األخالقي في أفريقيا
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المادة االولى – التعرٍف
ً اوال :تسهى هزه الالئحة (الئحة لجًه الهراجػة و االلزتام لرشكة التأوًٌات الهتحذة -سوداى -الهحذودة) ً خاٌٌا :تػهل هزه اللجًة وفقا لالئحة االجراءات الهالٌة و الهحاسبٌة لرشكة التأوًٌات الهتحذة التً اجزيت بالقرار رقن 2015/44
بتارٍخ 13دٍسهرب 2015و القواٌٌي التً تًظن الػهل فً قؿاؼً التأوٌي و االستحهار
ً خالحا :تطـذر هـزه الالئحـة بقرار وي وجلس ادارة رشكة التأوًٌات الهتحذة (سـوداى) الهحذودة و تطبح بالسوداى .سارٍة
الهفػول وي تارٍخ اجازتها و اؼتهادها وي وجلـس اإلدارة و وـي خـن توقٌغ السٌذ /رئٌـس وجلس اإلدارة ؼلٌها.
المادة الثانٌة -اهذاف اللجنة و مهامها الرئٌسٌة
الهذف الرئٌسـً وـي اٌشاء لجًة الهراجػة و االلزتام التابػة لهجلس اإلدارة هو تكوٍـي جـسـن رقابـً فػال ٍقوم بهراجػة و
وراقبة أداء اإلدارات التًفٌزٍة للرشكة فً قؿاؼً التأوٌي و االستحهار و كل الرشكات التابػة وها ٍساؼذ وجلـس اإلدارة فـً تحهل وسؤولٌاته أوام الهساههٌي و الجهات األخرى و تشهل وهام اللجًة ووسؤولٌاتها وا ٍلً : -1التأكذ وي سالوة االجراءات الهالٌة و الهحاسبٌة
-2التأكـذ وـي االٌػباؽ الهالً و الزتام جهٌغ قؿاؼات الرشكة بتًفٌز سٌاسات ولوائح الرشكة الهالٌة و الهحاسبٌة.
- -3وراجػة الهوازٌات الهػتهذة وي وجلس اإلدارة و القوائن الهالٌة الشهرٍة والربغ سًوٍة والذورٍة والحسابات الختاوٌة الهوحذة لرشكة التأوًٌات الهتحذة بقؿاؼٌهـا التاوًٌـً و االستحهاري و الرشكات التابػة.
-4ؼهاى فاؼلٌة ٌظام الرقابة الذاخلٌة والػبؾ. -5وراجػة و اؼتهاد خؿة الهراجػة الذاخلٌة
-6التػاول الفوري الفػال وغ الهخالفات الهالٌة اى وجذت
-7تقٌٌن اداء الهراجغ الذاخلً و التوظٌة للهجلس بخطوص الهخططات و الهساٍا التً تهًح له
-8التأكذ وي الزتام الرشكة بتؿبٌق الهػاٍري الذولٌة و الهحلٌة الهتػلقة بااللزتام ( )Complianceو حوكهة الهؤسسات ) (Corporate Governance
-9وراجػة التقارٍر التً ٍػذها وسئول االلزتام و التطذٍق ؼلٌها و وتابػة تًفٌز توظٌاته.
-10وراجػة و اؼتهاد خؿة الػهل السًوٍة لهسئول االلزتام
-11تقٌٌن اداء وسئول االلزتام و التوظٌة للهجلس بخطوص الهخططات و الهساٍا التً تهًح له -12هزه اللجًة هً القًاه الرسهٌة للرشكة فً التػاول وغ الهراجغ الخارجً
المادة الثالثة :تكوٍن لجنه المراجعـة ومـذة العضوٍة و قواعذ اختٌار األعضاء و المزاٍا المالٌة
-1تتكوى لجًه الهراجػة وي ستة اؼػاء .ؼلى اال ٍقل ؼذد اؼػاء وجلس اإلدارة باللجًة ؼي خالخة أؼػاء. -2بها اى الهههة الرئٌسٌة للجًه هً وراقبة االداء الػالً و االداري للرشكة بقؿاؼاتها الهختلفة فال ٍحق للػػو الهًتذب - الهذٍر الػام لقؿاع التأوٌي -الهذٍر الػام لقؿاع اإلستحهار أو أي وي وذراء الرشكات التابػة اى ٍكوٌوا وي أؼػاء اللجًة
ٍ -3حق لرئٌس الهجلس تػٌٌي اؼػاء باللجًة وي خارج وجلس اإلدارة وي روي الكفاءة و الخربة و التأهٌل االكادٍهً و ٍجب اى تتوفر فٌهن الرشوؽ التالٌة :
أ -اى ٍكوى\ تكوى وي روي التأهٌل الػالـً فـً وجـاالت الهحاسبة او الشئوى الهالٌة (درجة الذكتوراه او الهاجستري او السوالة فً الهحاسبة).
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ب -اى ٍكوى\تكوى له خربه ؼهلٌه فً وجال تخططه ال تقل ؼي خهسه و ؼرشٍي ؼاوا .
ج -اى ٍـكـوى\ تكوى قـذ شـغـل احـذ الوظائف التالٌة لفرتة ال تقل ؼي ؼرشة سًوات فً وؤسسات او رشكات
ورووقة (وذٍر والً -رئٌس حسابات -وراجغ داخلً -وراجغ خارجً).
ٍ -4قوم السٌذ /رئٌس وجلس اإلدارة بتقذٍـن قائهه بأسهاء الهرشحٌي لػػوٍة اللجًة لهجلس اإلدارة الؼتهادها.
ٍ -5ـكـوى الهراجـغ الذاخلـً ؼػوا ووقررا للجًـه وال ٍحق له التطوٍت و ٍـكـوى وسئوال ؼـي اؼهال السكرتارٍة الخاظة باللجًة و الذؼوة الجتهاؼاتها و اؼذاد وحارض االجتهاؼات و ابالؽ االؼػاء بهواؼٌذ الجلسات وجـذول األؼهال و ٍقوم
بكافة األؼهال اإلدارٍة الخاظة باللجًة.
ٍ -6كوى وسئول االلزتام بالرشكة ؼػوا باللجًة وال ٍحق له التطوٍت و ٍحل وحل الهراجغ الذاخلً كهقرر للجًه فً حال غٌابه
-7ارا شغر وركس أحذ أؼػاء اللجًة أخًاء وذة الػػوٍة ٍػٌي رئٌسا لهجلس ؼػوا آخـر فـً الهركس الشاغر وٍكهل الػػو الجذٍذ وذة سلفه.
أ .وذة اللجًة خالث سًوات و تًتهً ؼػوٍة ؼػو وجلس اإلدارة فً اللجًة باٌتهاء وذة ؼػوٍته فً وجلس اإلدارة فً
أي وقت والن ٍقررا لهجلس خالف رلك.
بٍ .لزتم جهٌغ اؼػاء اللجًة و وقررها باله حافظة ؼلى أرسار الرشكة ،وال ٍجوز لهن أى ٍزٍػوا إلى الهساههٌي أو إلـى اؼػـاءا لهجلـس االخرٍي او الـى الهـذراء او الهوظفٌي او الهًافسٌي او الـى الغري وا وقفوا ؼلٌه بسبب وبارشتهن
لػهلهن اال ارا تن اتخار قرار فً اللجًة باإلفطاح ؼي هزه الهػلووات
تٍ .جوز لهجلس اإلدارة ؼسل اي وي اؼػاء اللجًة و تػٌٌي ؼػو بذٍـل فـً اي وقت كها ٍحق لػػو اللجًة أى ٍػتزر او ٍستقٌل وي ؼػوٍة اللجًة.
ثٍ .قرر رئٌس وجلس اإلدارة فً بذاٍة كل ؼام الهكافأة السًوٍة التً ستهًح ألؼػاء اللجًة وٍقرها الهجلس
المادة الرابعة :ضوابط عمل اللجنة .1
ٍقوم رئٌس وجلس اإلدارة بتػٌٌي رئٌس اللجًة و ٌائبه و اؼػاء اللجًة و الهقرر.
.2فً حالة غٌاب رئٌس اللجًة ٍتولى ٌائبه رئاسة الجلسة. .3ال تًػقذ اجتهاؼات اللجًة بذوى حػور الرئٌس او ٌائبه.
.4فً حال غٌاب الهقرر ؼي االجتهاع ٍحل وحله وسئول االلزتام كهقرر لزلك االجتهاع.
.5تػقذ ا للجًة اجتهاؼا دورٍا كل خالخة أشهر ؼلى االقل و ٍحق للرئٌس او ٌائبه دؼوة االؼػاء لالجتهاع وتى وا دؼت الرضورة لزلك.
.6تطذر قرارات اللجًة بأغلبٌة أؼػائها الحارضٍي وفً حالة تساوي األظوات ٍرجح الجاٌب الزي فٌه ظوت رئٌس االجتهاع.
ٍ .7وجه الهقرر الذؼوة لحػور االجتهاع بًاء ؼلى توجٌهات وي رئٌس اللجًة أو ٌائبه فً حال غٌاب الرئٌس ورلك قبل اسبوع وي ووؼذ االجتهاع وٍرفق وػها األجًذة والهستًذات الهطاحبة (وا أوكي) ورلك إلؼؿاء األؼػاء الفرظة
الكافٌة لإلـالع ؼلى الوخائق والهواؼٌغ الهراد وًاقشتها خالل االجتهاع
.8لرئٌس اللجًة الحق فً دؼوة وي ٍراه وًاسبا وي غري أؼػائها لحػور االجتهاع وله االستػاٌة بهي ٍراه وي االستشارٌٍي والخرباء الهختطٌي لهساؼذة اللجًة ؼلى تقوٍن وا ٍػرع ؼلٌها وٌسبة لحساسٌة 2ؼهل اللجًة
ٍشرتؽ الحطول ؼلى ووافقه وسبقة وي رئٌس الهجلس .9
ٍكوى الًطاب ظحٌحا بحػور ٌطـف اؼػاء اللجًة ،وال ٍجوز لػػو اللجًة أى ًٌٍـب غٌـره فـً حػـور
4
.10فً حال ؼذم اكتهال الًطابٍ ,قوم الهقرر بًاء ؼلى توجٌهات خؿٌه وي رئٌس اللجًة أو ٌائبه (فـً االجتهاع .حال غٌاب الرئٌس) بذؼوة االؼػـاء لالجتهاع ورة خاٌٌـه خـالل اخًٌي وسبػٌي ساؼة وٍتن الًطاب لالجتهاع الحاًٌ بحػور
ؼػوٍي فأكست.
ٍ .11وقغ اؼػاء اللجًة ؼلى سجل خاص بحػور االجتهاؼات ٍسهً دفرت حػور اجتهاؼات لجًة الهراجػة.
.12تحبت وذاوالت اللجًة فً وحارض ٍراجػها وٍوقػها رئٌس اللجًة وأوًٌها وػا ،وٍقوم رئٌس الجلسة بتالوة وقائغ كل وحرض فً أول اجتهاع تالً وٍوقغ جهٌغ االؼػاء ؼلى الهحرض بػذ تالوته.
ٌ .13سبة لؿبٌػة ؼهل اللجًة التً تتسن بالخطوظٌة فاى تقارٍرها ترفغ وبارشة الى رئٌس وجلـس اإلدارة او ٌائبه فً حال غٌابه.
.14تػقذ اللجًة اجتهاؼا دورٍا كل خالخة أشهر ؼلى االقل وٍحق للرئٌس او ٌائبه دؼوة االؼػاء لالجتهاع وتى وا دؼت الرضورة لزلك.
.15ترفغ اللجًة الى الهجلس تقرٍر ٍوؼح ووقف الهراجػة حتى الربغ الحالج وي الػام وغ خؿة ؼهل الهراجػة الذاخلٌة للػام القادم ورلك لٌقوم الهجلس بذراسته والتطذٍق ؼلٌه فً اجتهاؼه الخاص بالهزياٌٌة التقذٍرٍة الزي ًٍػقذ
خالل شهر دٍسهرب.
.16تقذم اللجًة تقارٍر ربغ سًوٍة راتبه لهجلس اإلدارة وترفغ تقرٍرها السًوي الهوحذ ( ) Consolidated Reportللسًه الهًتهٌة فً 31دٍسهرب وي كل ؼام فً فرته ال تتجاوز اسبوع وي اٌػقاد اجتهاع وجلس اإلدارة الخاص بإجازة الحسابات الختاوٌة للػام الهًرصم.
ٍ .17جب اى ٍحوي تقرٍر اللجًة السًوي الهوحذ ( ) Consolidated Reportولحق ٍوؼح وذى الزتام االؼػاء بحػور اجتهاؼات اللجًة وبًاء ؼلٌه ٍقرر الهجلس االجراءات الهًاسبة تجاه االؼػاء غري الهلزتوٌـي بالحػور او الهشاركة فً
جلسات اللجاى وهـً لفت الًظر او الحرواى وي كل او جسء وي وكافأة اللجًة او الحرواى وي ؼػوٍة اللجاى.
.18تقوم ال لجًة باالجتهاع وغ الهراجغ الخارجـً للًقاش وػـه حـول خؿته لهراجػة الحسابات الختاوٌة للرشكة ورلك
قبل بذء اؼهال الهراجػة وتجتهغ وػه وره اخرى بػذ اٌتهاءه وي اؼذاد تقرٍر الهراجػة فً حػور الهسئولٌي
التًفٌزٌٍي (الػػو الهًتذب -الهذٍر الػام لقؿاع التأوٌي -الهذٍر الػام لقؿاع اإلستحهار -وذٍر الرشكة التابػة) ورلـك للـرد ؼلـى خـؿـاب اإلدارة (اى وجـذ) وبغرع الوظـول الـى الطٌغة الًهائٌة لتقرٍر الهراجغ الخارجـً الـزي
سٌقذم الى الهجلـس والجهات الرقابٌة والجهػٌات الػهووٌة للهساههٌي وحهلة االسهن.
ٍ .19حق للجًه االجتهاع وغ الهراجغ الخارجـً فـً اي وقـت تـراه والئها وتوجٌه اي أسئلة أو استفسارات وؼلى اللجًة التأكذ وي حطولها ؼلى ردود الهراجغ الخارجً ؼلى اسئلتها كتابة.
ٍ .20كوى وي وسئولٌات اللجًة التأكذ وي أى جهٌغ التقارٍر الهالٌة التً تطذر وي الهستوٍات التًظٌهٌة الهختلفة فً الرشكة والرشكات التابػة لها تتهتغ بالشفافٌة والزناهة والهوؼوؼٌة وأى تكوى رات فائذة لهستخذوٌها.
ٍ .21حق للجًه الحطول ؼلى كل اللوائح الذاخلٌة الخاظة بالرشكة وؼلى الهسئولٌي التًفٌزٌٍي بالرشكة بقؿاؼٌها التأوًًٌ واالستحهاري او الرشكات التابػة توفري كل هزه اللوائح والهكاتبات للجًه وتى وا ـلبتها.
ٍ .22حق للجًه التوظٌة لهجلس اإلدارة لهراجػة هزه الالئحة وتػذٍلها إرا لسم األور
المادة الخامسة -سلسلة االجراءات الواجب الباعها عنذ المخالفات
-1فً حال توفر اي قذر وػقول وي الشـك فـً وجـود وخالفات والٌه ٍجب ؼلى الهراجغ الذاخلً رفغ االوـر فـورا الى رئٌس اللجًة الزي ٍقرر بذوره الهسار الزي سٌتن اتباؼه لهػالجة االور وفقا لكل حاله.
ٍ -2حق لرئٌس اللجًة وفقا لتقذٍراته وخربته اى ٍقوم بهػالجة الحاالت التً ال ترقى لذرجة الى رفػها للهستوٍات االؼلى ورلك بأى ٍقوم هو او وي ٍفوؼه وي اؼػاء اللجًة و فً وجود الهراجغ الذاخلً باالجتهاع وبارشة وغ الهسئول
التًفٌزي الزي قام بالهخالفـة او الـزي تقغ الهخالفـة فـً دائرة اختطاظه و ٍقطذ به (الػػو الهًتذب -الهذٍر الػام 5
لقؿاع التاوٌي -الهذٍر الػام لقؿاع االستحهار /وذٍر الرشكه التابػه) باإلؼافة الى الهوظفٌي الزٍي لهن ارتباؽ بهزه الهخالفة او الزٍي ترى اللجًة او الهسئول التًفٌزي رضورة وجودهن لتوؼٌح الهالبسات الخاظة بالهخالفة و ٍهذف
االجتهاع الـى اجـالء الحقائق الخاظة بالهخالفة و الوظول الى الهػالجات السلٌهة لها وفقا ألفػل الههارسات و اقووها فً اـار الهطلحة الػاوة و الحفاف ؼلى حقوق الرشكة و ٍقوم الهراجغ الذاخلً (وقرر اللجًة) بتذوٍي وحرض اإلجتهاع
وٍوؼح القرارات\ التوظٌات التً تن الوظول الٌها وٍتن التوقٌغ ؼلٌها وي قبل رئٌس اللجًة باألؼافة الى ٌائبه و\او اي
وذٍر\ ووظف وػًى وفقا لها ٍقرره رئٌس اللجًة .الًتائج التً ٍتن التوظل لها ٍتن ؼرؼها ؼلً اقرب اجتهاع للجًة .وإرا لن ٍتن التوظل الى حلول لهزا االور ٍقوم رئٌس اللجًة برفغ االور الى رئٌس وجلس اإلدارة كً ٍقوم بػرؼها ؼلً
الهجلس التخار القرار الهًاسب.
-3فـً حالـة وظول وػلووات الـى اللجًة بوجود وخالفات كبريه الحـذ الهسئولٌي التًفٌزٌٍي (الػػـو الهًتذب -الهذٍر الػام لقؿاع التأوٌي -الهذٍر الػام لقؿاع اإلستحهار -وذٍر الرشكة التابػة) ٍقوم رئٌس اللجًة بذؼوة لجًته الجتهاع وغلق لهًاقشة االور خالل فرته ال تتجاوز 48ساؼه وي الوقت الزي تلقى فٌه الهػلووة الخاظة بالهخالفة و فً ٌهاٍة االجتهاع تقرر اللجًة اوا اى تجتهغ وغ الهسئول التًفٌزي لهًاقشة والبسات االوـر وهـه و الوظول الى حلول او رفغ االور
وباشـرة الـى رئٌس وجلس اإلدارة وفً كال الحالتٌي ٍقوم رئٌس اللجًة فور اٌتهاء االجتهاع الهغلق أو االجتهاع وغ الهسئول التًفٌزي بتقذٍن تًوٍر شفاهً الى رئٌس الهجلس ٍوؼح فٌه وا دار فً االجتهاؼات و االجراء الزي توظً
اللجًة باتباؼه و ٍقوم رئٌس اللجًة بػذها و خالل 24ساؼه وي تًوٍره الشفاهً لرئٌس الهجلس برفغ تقرٍر كتاب
باألور ٍسلن الى رئٌس الهجلس.
-4إرا خبت تورؽ الهسئول التًفٌزي شخطٌا (الػػو الهًتذب -الهذٍر الػام لقؿاع التاوٌي -الهذٍر الػام لقؿاع االستحهار /وذٍر الرشكه التابػه) فً وخالفات كبريه تستذؼً اتخار اجراءات قاٌوٌٌه فٌجب ؼلى رئٌس اللجًة اخؿار رئٌس
الهجلـس فـورا وغ تقذٍن تق رٍر ٍذؼن رلك االدؼاء وبػذها ٍقـوم رئٌس الهجلس بػذ التشاور وغ الهستشار القاٌوًٌ ٍحق لرئٌس الهجلس اظذار خؿاب اٍقاف ؼي الػهل للهسئول التًفٌزي وغ تحوٍل الهلف الى الهستشار القاٌوًٌ
التخار االجراءات القاٌوٌٌة الالزوة ودؼوة الهجلس لالٌػقاد خالل فرته ال تتجاوز 48ساؼة. -5
إرا تن اٍقاف الهسئول التًفٌزي ؼي الػهل ٍقوم رئٌس الهجلس خالل فرتة ال تتجاوز اسبوع بػرع ترشٌحاته للهجلس
بأسهاء بػغ االشخاص وي روي الكفاءة وي داخل الرشكة او خارجهـا لٌتـن تكلٌف أحذهن بأؼباء وظٌفة الهسئول
التًفٌزي لفرتة وؤقته ال تتجاوز ستة أشهر وٍتن توقٌغ ؼقذ بهزا التكلٌف وٍحق لرئٌس الهجلس بػذ ووافقة الهجلس تجذٍذ التكلٌف لفرته اؼافٌه واحذه فقؾ ال تتجاوز ستة اشهر.
-6إرا رأي الهجلس اختٌار الشخض الزي تن تكلٌفه اؼاله لشغل الوظٌفة بطفة دائهة ففً هزه الحالة ٍتن توقٌغ ؼقذ -7
جذٍذ وػه.
فً حالة الهخالفات الكبرية الحذ كبار الهوظفٌي (ٌائب الهذٍر الػام -كبري وساؼذي الهذٍر الػام -وساؼذي الهذٍر
الػام – الذرجات الوظٌفٌة الههاخلة فً قؿاع االستحهار و الرشكات التابػة) ٍجب ؼلى رئٌس اللجًة تقذٍن تقرٍر بزلك
إلى الهسئول التًفٌزي الزي تقغ الهخالفة فً دائرة اختطاظه او سلؿاٌه وغ وؿالبته باتباع االجراءات الواردة فً دلٌل الهوارد البرشٍة الهتػلقة بإجراءات وحاسبة الػاولٌي و الهتػهًة ؼلى سبٌل الهحال ال الحرص تشكٌل وجالس الهحاسبة و االٍقاف ؼي الػهل و تحوٍل الهلف الى الهستشار القاٌوًٌ التخار االجراءات القاٌوٌٌة و وا إلى رلك وي
اجراءات ادارٍه او قاٌوٌٌة.
-8ترفغ اللجًة التوظٌات الػاجلة لرئٌس وجلس اإلدارة فً االوور الهاوة التً تستذؼً التذخل الفوري للهجلس
ٍ -9حق للجًة االجتهاع وغ اي وي الهوظفٌي بالرشكة بقؿاؼٌها التأوًٌـً واالستحهاري او الرشكات التابػة ورلك بػـذ اخ ـار الهسئول التًفٌزي الزي ٍتبغ لـه هـزا الهوظف (الػػو الهًتذب -الهذٍر الػام لقؿاع التأوٌي - الهذٍر الػام لقؿاع اإلستحهار -
6
وذٍر الرشكة التابػة ) وٍحق لها توجٌه اي أسئلة أو استفسارات كتابة او شفاهه وؼلى الهوظف الهػًً تقذٍن االجاب
ات الكاولة والهقًػة بكل شفافٌة وبذوى تردد.
-10إرا ٌها الى ؼلن اللجًة وجود وخالفات لبػغ التًفٌزٌٍي بالرشكة بقؿاؼٌها التأوًًٌ واالستحهاري او الرشكات التابػة و كاٌت هزه الهخالفات تستذؼً االتطال برشكات اخرى او جهات ال تتبغ للرشكة فٌجب فً هزه الحالة اـالع رئٌس وجل
س اإلدارة للحطول ؼلى ووافقته قبل االتطال وغ اي جهة خارجٌه وغ التًوٍه الى اههٌة االستػاٌة باالستشارات القاٌو ٌٌة قبل هزه الخؿوة
جذول اإلجتماعات السنوي الموضوع
التارٍخ المبذئً
الرقم .1
وراجػة الػام السابق وخؿة الػام الجذٍذ والجذول السوًً.
الربغ االول
.2
الحسابات الختاوٌة والتحػري للجهػٌات الػهووٌة.
الربغ االول
.3
وراجػة الربغ األول.
الربغ الحاٌى
.4
وراجػة الربغ الحاٌى.
الربغ الحالج
.5
وراجػة الربغ الحالج.
الربغ الرابغ
.6
ووازٌة الػام الهقبل ووراجػة أداء الػام الحالً.
الربغ الرابغ
7