Prospectus shall include the information required by the Authority of the company whose Shares, the Bonds and Sukuk shall be converted into, as follows: 1. Authorized and issued capital, amount of Shares allocated for conversion of Bonds and Sukuk, term of licensing capital increase, pre-emptive rights related to capital increase and provisions and procedures for issuing such Shares. 2. Persons who exercise or may exercise direct or indirect Control, either jointly or severally, on the company and a statement of the percentages of their ownership in the capital. 3. Information of the profitability relating to the company’s shares for each year during the last three financial years. 4. Percentages of dividend distributions for the last three financial years. 5. Date of profits maturity. 6. Details of any agreement under which future profits are waived or agreed upon being waived. 7. Summary of the provisions of any shareholders’ agreement related to the company. Information concerning the company, in which the company whose shares the in Bonds and Sukuk will be converted, in which the latter company owns not less than 10% of the paid capital, provided that such portion is not less than 5% of the net asset value of such company.