Below Auditors' Report for Al-Hashaar Company: K Independent Auditor's Report To the Audit Committee of Al-Hashaar Company We have audited the accompanying consolidated balance sheets of Al-Hashaar Company and its subsidiaries, as of December 31, 2020 and 2019, and the related consolidated statements of income, retained earnings, and cash flows for the years then ended. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the Sultanate of Oman; this includes the design. implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the Sultanate OF Oman. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion, You are We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Al-Hashaar Company and its subsidiaries as of December 31, 2020 and 2019, and the results of their operations and their cash flows for the years then ended in accordance with accounting principles generally accepted in the Sultanate of Oman. Crowe Oman Co. LLC Muscat - Oman March 5, 2021 State whether the following statements is True or False based on the elements of the Standard form of Auditors' Report for Al-Hashaar Company a) In the title addressee: the report is addressed to the Board of Directors and Stockholder's of the entity O. True OFalse b) Introductory Paragraph identifies understanding the system of internal control over financial reporting, O. True OFalse c) Scope paragraph states that the audit was conducted with the standards require planning and performing audit to obtain reasonable assurance about whether effective internal control over financial reporting maintained, in all material respects. O True OFalse d) In definition paragraph, explain the risks that internal control may not function in the future as they have in the past OFalse O True e) In opinion paragraph, express auditor's opinion as to whether management's assertion about internal control over financial reporting financial statements present fairly, in all material respects as of the balance sheet date O. True OFalse f) In explanatory paragraph, states the auditors' belief that the audit provide a reasonable assurance basis for the opinion O. True False g) In firm's signature date includes electronic signature .city the country and last day of field work. O. True OFalse