During the year 2016, the Group was informed by the Ministry of Social Affairs (MOSA) that they will be required to make replacement of certain window air-conditioners sold in previous years, due to sub-standard quality of the product. Accordingly, the management has made a provision with regard to such replacement requirements for the amount of SR 45.5 million, based on its best estimate in the interim consolidated financial statements for the three-month period ended 31 March 2016.