The report submitted by the External Sharia Auditing Office shall include the following: 1. Proof of reviewing the Internal Sharia Audit Unit’s report. 2. Numbers and dates of field visits carried out to the Fund Manager and the results of such visits. 3. A statement about the reviewed and inspected contracts and transactions without prejudice to the confidentiality of such transactions. 4. Terms of reference for these contracts and transactions. 5. Breaches of sharia, if any, either in the contracts or the transactions and the corrective measures taken for such breaches and the proposed period(s) thereof. 6. The entities within the Licensed Person, responsible for carrying out the transactions and the phases of their completion. 7. The final sharia opinion. 8. The signature of the Sharia Auditor and legal representative of the office.