The Board of Directors shall develop mechanisms for presentation and accurate and transparent disclosure in accordance with the provisions set out in the Law, these Bylaws, and any instructions issued by the Authority in this regard, which identify aspects, fields, and features of disclosure, whether in relation to issues or components to be disclosed, as follows: 1. The Board of Directors shall develop mechanisms of presentation and disclosure in accordance with the following: a. They shall be approved by the Board of Directors. b. They shall include methods of disclosure of financial and non-financial information and data related to the company financial position, performance, and ownership through appropriate methods of disclosure, in a manner that helps Stakeholders to be fully informed with the company position. c. They shall allow how to transparently disclose all the information and data timely for all Stakeholders without discrimination, provided that data and information are accurate, correct and not misleading. d. They shall include mechanisms classifying disclosed information in terms of its nature (financial information, non-financial information), periodical disclosure, in addition to Material Information. 2. Mechanisms and systems of disclosure and transparency applied at the company shall be reviewed periodically to ensure compliance with the best international practice applicable in this regard. In addition, they shall be consistent with those applied by the Authority. 3. Systems for reports which specify the information to be disclosed and its mechanism of classification in terms of nature and periodical disclosure shall be prepared in accordance with the mechanisms and work systems of disclosure adopted at the company.