CMA LAW: CMA Circular No. (01) of 2026 Regarding Extending the Disclosure Submission Platform at Boursa Kuwait Securities Exchange (CIP System)

“To All Listed Companies, Licensed Persons, Collective Investment Schemes, Investment Funds Under Liquidation, Auditors Registered with the CMA, and Market Participants Regarding Extending the Current Disclosure Submission Platform at Boursa Kuwait Securities Exchange (CIP System)

Based on the timeline to update the technical environment system regarding the XBRL Electronic Disclosure System “Ifsah 2 Disclosure System” it has been decided to extend the operation of Boursa Kuwait’s current disclosure platform (CIP system), while companies and relevant entities shall continue submitting their disclosures and reports to the Boursa Kuwait via the “CIP” system until July 01, 2026.

The CMA also confirms the continued obligation to submit the same disclosures and all related data and information (including financial statements, capital adequacy reports, disclosure forms to Boursa Kuwait, and general assembly requests) to the CMA via the XBRL Electronic Disclosure System “Ifsah 2 Disclosure System”.

The CMA urges all entities addressed by this circular to comply with submitting their disclosures and reports through the “Ifsah 2 Disclosure System” simultaneously with the (CIP System), to avoid any time difference in the process.

Updating Entity Profile Information:

All companies and relevant entities registered on the electronic disclosure system based on the XBRL Electronic Disclosure System “Ifsah 2 Disclosure System” must promptly update their entity profile data and information in the system in the event of any changes. These updates are critical, as they directly impact the accuracy and integrity of the data disclosed to the market via Boursa Kuwait’s website. Timely and accurate updates are essential to support higher levels of transparency and trust in market activities.

Introductory Website and Awareness & Training Workshops:

A dedicated awareness section has been created on the CMA’s website under the "Awareness" page "Disclosure System". This section contains all relevant guidelines, explanatory materials and recorded videos related to the system's features and working mechanisms.

This section can also be accessed by visiting the login page for the electronic disclosure system based on the XBRL Electronic Disclosure System “Ifsah 2 Disclosure System”, which includes the special link for this site.

Introductory website link: https://www.cma.gov.kw/en/web/ifsah

The CMA urges companies and registered entities in the system to direct new users to view the user guide introductory website to enhance their abilities and enable them to fulfill their responsibilities for a sound application of the system.

Inquiries and Technical Support

for inquiries related to submitting disclosures and reports related to the electronic disclosure system based on the XBRL Electronic Disclosure System “Ifsah 2 Disclosure System, please use the inquiries feature within the system.

For technical support and troubleshooting, you may contact us through the following channels: (during the Capital Market Authority's official working hours from 7:00 AM to 3:00 PM). To provide better service, please provide the technical support team with the following information accurately and clearly: (a screenshot of the problem, username and position in the system, your disclosure code and any associated disclosures, and any other relevant information).

Emad Ahmed Tifouni
Issued on: 04/01/2026.

Copy of the Official Document

Disclaimer: The information provided on this page is for reference purposes only, visitors are encouraged to review and understand the information provided in the official scanned document attached in the link above (if available). The CMA endeavors to ensure that the information on this page is complete and accurate, but the CMA does not guarantee the quality, accuracy, or completeness of any content at any time. In the event the information on this page is different from the content in the official scanned document attached in the link (if available), the official scanned document attached shall take precedence.