Islamic Capital Market (ICM), has grown in size since its inception in the 1990s. There is an increasing number of shariah-compliant securities. More and more public listed companies want to become shariah-compliant securities for they can tap into capturing investments from the Muslim investors and also investments from companies whose majority staffs are Muslims. Eco Resort Exchanteur Berhad (EREB) where you have just worked is no exception in this regard. The Chief Executive Officer has appointed you as the Head of the newly established Shariah Unit. Your first task is to identify the current status of EREB whether it has met the minimum requirements according to the criteria of the shariah-compliant securities screening method. You are reviewing information taken from the company's financial statements for the year ended 31 December 2021. Principal Activity of the Company: Tourism Industry Account Total Revenue Revenue from Shariah non-compliant activities Profit before tax Total Cash (RM4,800,000 kept in Conventional Financial Institution) Total Asset RM 250,500,000 60,000,000 25,000,000 120,000,000 500,000,000 100,000,000 650,0000 Total Debt (RM36,000,000 loan from Conventional Financial Institution) Interest Income from Conventional Financial Institution Additional Information: Revenue from restaurants at company hotels (which provide liquor) RM 5,500,000. Proceeds from gambling facilities provided for foreign tourists only RM 7,000,000. Required: (1) State whether Eco Resort Exchanteur Berhad can meet the criteria of shariah- compliant securities according to the shariah-compliant securities screening method. Show your working. (12 Marks) (ii) Explain one (1) main difference between the Shariah Advisory Council in the Securities Commission and the Shariah Adviser in Companies Listed on Bursa Malaysia