Companies may not issue Sukuk directly or indirectly, unless they meet the following conditions: 1. The issued capital of company is paid in full. 2. The ordinary general assembly issues a resolution on Sukuk issue. 3. An External Sharia Auditing Office certified by the Authority performs an audit of the structure of Sukuk issue and gives its legal opinion as to approve it. In the event that there is a difference between the opinion of the External Sharia Auditing Office certified by the Authority and that of the advisory board of the Islamic supervisory board, the opinion of the advisory board shall prevail. 4. The Authority issues a resolution approving the Sukuk issue. 5. The company acquires the Central Bank’s approval of the Sukuk to be issued or of an Obligor if such be Units Subject its Supervision