We refer to the comparative figures presented in the accompanying financial statements which were prepared by the Company’ management have been audited by another independent auditor according to requirements of Regulations for Companies. We were unable to review work papers of reviewing the Company’s financial statements for the previous year, we also were unable to do alternative audit procedures to verify the opening balances for the year ended 31 December 2015 according to generally accepted auditing standards in Saudi Arabia, therefore, we do not express any opinion on the comparative figures presented for the year ended 31 December 2014.