A Licensed Person shall set up a comprehensive reporting system to his Clients giving the Client a clear and accurate portrayal of the status of his accounts and completed transactions, by preparing periodic reports which indicate the composition and value of the of the client’s accounts, and it shall include the following at least: 1. Client account number. 2. Report date. 3. Cash balance available for the Client. 4. Securities included in the account. 5. Total value of account on the report date. 6 Realized and unrealized profits/losses percentage for the year to date. 7. Mortgage details and determining the Person/entity to which the account is mortgaged and the rank of such mortgage. 8. Total fees and commissions whether for the purchase and/or sale of Securities or for any other service provided by the Licensed Person within the period. 9. Description of each Security in the account: • Security name. • the Exchange on which the Security is listed. • average purchase cost of the Security. • Market value of Security listed on the Exchange. • Value of each Security according to purchase currency thereof, complying with international accounting standards in determining and evaluating the Security value as per exchange rate.