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1 Translated from Arabic Original Administrative Resolution No. (58) for the year 2010 Concerning instructions on Consulting ing Offices Classification Chairman of the Department of Economic Development: After perusal of Federal Law No. (8) of 1984 concerning commercial companies and its amendments. Law No. (1) of 1974 concerning the reorganization of the governmental body in the Emirate of The Emirate and its amendments, Law No. (27) of 2005 concerning the reorganization of Chamber of Commerce and Industry of The Emirate, Law No. (1) of 2006 concerning the issuance of the Civil Service Act and its implementing regulations and amendments in the Emirate of The Emirate, Law No. (6) of 2008 concerning procurement, tenders, auctions and warehouses for the Emirate of The Emirate, Law No. (2) of 2009 concerning the establishment of the Department of Economic Development, And, Order No. (1) of 2009 regarding the classification of engineering consulting offices in The Emirate, We issued the following instructions: Article (1) Definitions The following words and expressions, wherever mentioned in these instructions, have hereby the meanings assigned to them, unless the context requires otherwise: Country The Emirate Department Chairman United Arab Emirates Abu Dhabi Emirate Department of Economic Development Chairman of the Department

2 Regulation Regulation No. (1) of 2009 concerning classification of engineering consulting offices Instructions Instructions on the classification of consulting offices. Registry Consultant classification registry for local consulting offices, foreign offices and registration of engineering peer review offices Committee Appeal committee formed under provisions of article (28) of the regulation. Competent Authority The competent authority for the classification of consulting offices and engineering peer review offices registration in the department. Classification Consulting office classification in any field in the category that it deserves according to its technical, managerial and financial abilities and experiences and in accordance with regulation provisions and instructions. ing Consultancy All works involved in the preparation of all architectural & structural designs, surveying, planning, supervising of execution, giving advice, conducting engineering feasibility studies, calculating costs and quantities, project management in various engineering activities, as well as engineering works related to all other specialties. ing Peer review office Office established under provisions of article (9) of the regulation. Foreign engineering office branch Office established abroad and desires to establish its branch office in the Emirate. Consulting office Office which undertakes engineering consulting activities in the Emirate under regulations, provisions and instructions. License The certificate given to the Consulting Office by the department that enables him to practice certain activities. Registered who is enrolled in the s Registry in

3 accordance with provisions of regulation No. (3) of 2009 concerning engineers registration and its instructions. Category Field Specialization Any classification category set forth in the regulation. Any engineering consulting activities field mentioned in the instructions. Any specialized businesses under any field. Article (2) The provisions of these instructions are applicable to all consulting offices engaged in engineering consultancy activities in the Emirate in the fields mentioned hereof in the instructions. Article (3) The department shall establish the following registries: 1. Registry of local engineering consulting offices. 2. Registry of foreign engineering consulting offices. 3. Registry of engineering peer review offices. Article (4) The register should include the following information: 1. The classified Consulting Office name and relevant information. 2. The details of classification (Category, field and speciality) 3. Academic qualifications and relevant professional experience of the technical staff and accounting staff. 4. The details of the projects upon which the Consulting Office obtained their classification. 5. The details of the financial standing upon which the Consulting Office obtained their classification. 6. Details of the Health, Safety and Quality certification. 7. Associated insurance policies for the projects upon which the Consulting Office obtained their classification 8. Details of the academic and professional experience of the owner of the engineering peer review office.

4 9. Details of the academic and professional experience of the manager of the engineering peer review office. 10. Details of the previous project experiences of the engineering peer review office. Article (5) 1. ing peer review offices is not classified, but registered in the registry of engineering peer review offices. 2. Owner of the engineering peer review office undertakes only activities that match his educational qualifications and professional experiences. The registration of engineering peer review offices is active for two years. Article (6) Any interested party may examine registries and request a certificate with information recorded in the registry provided that his request is submitted in writing after paying all the prescribed fees. Head foreign consulting office, incorporated for 10 years or more in its country of origin, may request to register its branch in the emirate under the special or the first category and to be subject to provisions of article (8). However, if it has been incorporated for more than five years and less than 10 years, it will be subject to article (8) of these instructions. Article (7) Local engineering office is classified in special, first and second categories, while foreign engineering office branch is classified in special and first categories. Article (8) The following conditions are necessary to classify a consulting office owned by a UAE national who is an engineer by profession in any of the following classification categories:

5 1. The technical staff of the consulting office wishing to be classified should meet the below listed requirements as a minimum to be classified under each category: Category Special First Second Technical Team Four specialized and registered engineers with at least two engineers having a minimum experience of 15 years and the other two having a minimum experience of 10 years. Two specialized and registered engineers with at least 10 years of experience. Specialized and registered engineer at least 4 years of experience. A- Members of the abovementioned technical staff should be bearers of a formal recognized academic degree and having the necessary experience to cover all specializations to be classified, so that each specialization has at least one specialized engineer. If the consulting office desires to be classified in different specializations, numbers and specialties of the technical team members must be in proportion with the number of specialties requested. B- A consultant engineering office wishing to be classified in architectural engineering specialization under the special category should have at least four professional engineers out of which two are professional architects. C- A consultant engineering office wishing to be classified in architectural engineering specialization under the first category should have at least one experienced architect and one experienced civil engineer both professionally experienced in the design and construction practices. D- A consultant engineering office wishing to be classified in architectural engineering specialization under the second category should have at least one architect and one civil engineer both having professional experience of at least 4 years in the design and construction practices. 2. The assets and the capital value of the consultant office wishing to be classified should meet the following minimum requirements for the below listed categories: Category Special First Second Assets & capital Value 3 million AED 1.5 million AED Not requested 3. The previously executed projects of the consultant office wishing to be classified, in the past six years, should meet the following minimum requirements for the below listed categories:

6 Special First Second Category Previous experiences * Completed projects of not less than AED 480 million in accumulated value provided that each project submitted should not have a monetary value of less than 60 million AED. Completed projects of not less than AED 120 million in accumulated value provided that each project submitted should not have a monetary value of less than 15 million AED. Not requested 4. The quality and professional indemnity requirements of the consulting office established locally within the Emirate should meet the following minimum requirements for the below listed categories: Category Professional Indemnity Quality Requirements Special Professional indemnity ISO 9001 certificate First Professional Indemnity ISO 9001 certificate Second Professional Indemnity Not Required Article (9) Classification of consulting offices owned by a UAE national who is not an engineer by profession will be according to the following: 1. The technical staff of the consulting office wishing to be classified should meet the below listed requirements as a minimum to be classified under each category: Category Technical team experience Special Five specialized and registered engineers with practical experiences not less than (10, 10, 10, 15, 15) years respectively First Three specialized and registered engineers with at least 12 years of practical experience for each one of them. Second Two specialized and registered engineers with practical experiences of

7 (10, 4) years Respectively. A- Members of the abovementioned technical staff should be bearers of a formal recognized academic degree and having the necessary experience to cover all specializations to be classified, so that each specialization has at least one specialized engineer, and if the consulting office desires to be classified in different specializations, numbers and specialties of the technical team members must be in proportion with the number of specialties requested. B- A consultant engineering office wishing to be classified in architectural engineering specialization under the special category should have at least two architects one having at least 15 years of experience while the other shall have at least 10 years fo experience, along with three civil engineers one having at least 15 years of experience while the remaining two shall have 10 years of experience in the design and construction practices. C- A consultant engineering office wishing to be classified in architectural engineering specialization under the first category should have at least one architect with at least 12 years of experience, along with two civil engineers each having at least 12 years of experience in the design and construction practices.. D- A consultant engineering office wishing to be classified in architectural engineering specialization under the second category should have at least one architect with at least 4 years of experience, along with a civil engineer having at least 10 years of experience in the design and construction practices. 2. The assets and the capital value of the consulting office, wishing to be classified should meet the following minimum requirements for the below listed categories: Category Special First Second Assets and capital value (4) Million AED (3) Million AED (2) Million AED 3. The previously executed projects of the consulting office wishing to be classified, in the past six years, should meet the following minimum requirements for the below listed categories: Category Previous Experiences * Special completed projects of not less than AED 480 million in accumulated value provided that each project submitted should not have a monetary value of

8 First Second less than 60 million AED. completed projects of not less than AED 120 million in accumulated value provided that each project submitted should not have a monetary value of less than 15 million AED. Not Requested 4. The quality and professional indemnity requirements of the consulting office should meet the following minimum requirements for the below listed categories: Category Professional Indemnity Quality Requirements Special Professional Indemnity ISO 9001 certificate First Professional Indemnity and ISO 9001 certificate ISO 9001 certificate Second Professional Indemnity Not Required Article (10) 1. If a classification application is received from either a foreign engineering consultancy office or a branch from another emirate, the quality certification of the head office shall be accepted but only with the first application for classification. 2. If a classification application is received from a local engineering consultancy office with a foreign partner which is a legal entity, the consultant office may submit the quality certification of the legal entity but only with the first application classification. Article (11) The estimated value of the contract which the consulting office may participate in, by category shall be according to the following thresholds: Category Monetary value of contracts the consultant office can participate in. Special Above (70) million AED. First Above (20) million AED but up to (100) million AED. Second below (30) million AED. Article (12)

9 Foreign office will be classified only in the special and first categories according to provisions mentioned in article (8) of these instructions. Article (13) The consultant office s owner and/or partners may be considered as part of the technical staff required for classification as long as they fulfill the necessary requirements. Article (14) The Consulting office may be classified in more than one category with different specializations, provided that the requirements for each category and the associated specialization is met. Article (15) The professional Indemnity policy made by the consulting office must be in the form of what is commonly known as Project Related Professional Indemnity and issued by one of the local insurance companies in the country. Moreover, Professional Indemnity in the form of Professional Indemnity Annual Policies will not be accepted. Article (16) ing professions and technical specializations are specified according to the following: Field ing Consultancy in Public Utilities & Services ing Specialization Power Station Electrical Installations Power Transmission and Distribution Street lighting Water Desalination Water Transmission and Distribution ing Specialization Required Electrical Electrical Electrical Electrical Civil or Mechanical Civil or Mechanical

10 Meteorology and Aviation Instruments Survey Planning, Aerial photography & Information Management Systems Sewage and Wastewater Collection & Disposal Safety and Fire Protection ing Medical & Laboratory Services ing Consultancy in Architecture Civil ing Consultancy ing Consultancy in Interior Design ing Consultancy on the Renovation and preservation of Antique Buildings ing Consultancy in Landscaping Civil and Transportation ing Consultancy Airports & Air Transport Roads Internal Roads Bridges Tunnels Sea Ports & Sea Transportation Marine Survey ing Ship Construction ing Survey ing Dams, Hydro-geological and geological Works Railways Foundation ing & Soil Mechanics Consultancy Traffic & Transportation Planning Consultancy Geodesic Survey Aviation or Meteorologist Civil or Surveying Civil Safety or Fire Protection Electronics or Biomedical Architect or Civil Civil Architect or Interior Designer Architect or Landscaping Architect or Landscaping Civil Civil Civil Civil Civil Civil or Marine Marine Marine or Mechanical Civil or Surveying Civil or Geological Civil or Mechanical or Railway Civil Civil or Traffic Survey or Geological or

11 ing Consultancy Electro Mechanical Works Industrial ing Consultancy ing Land Survey ing Consultancy Electrical ing Electronics ing Computer ing Mechanical ing Communication ing Power & Control ing Electronic Instruments ing Air Conditioning, Cooling, heating & Ventilation ing Liquid Mechanics ing Aviation ing Mechanical Power ing Automobile ing Aviation Instruments ing Machinery Mechanics ing Heavy Machinery ing Food Industries Chemical Industries Mining Industries Mineral Industries Building Materials Manufacturing Plastic ing Consultancy Industrial Production ing Geodesic Civil or Surveying Electrical Electrical Computer or IT Mechanical Communication or Electronics Mechanical or Electronics or Electrical Electronics Mechanical Mechanical Aviation or Mechanical Mechanical Mechanical Electronics or Aviation Mechanical Mechanical Industrial Industrial or Chemical Industrial or Mining Industrial or Mineral Industrial Chemical Industrial or Mechanical

12 ing Consultancy in Urban and Master Planning ing Consultancy in Cultivation, Animal and Fish Resources ing Consultancy in Energy, Oil and Gas ing Consultancy in Project Management Cultivation and Agricultural Mechanization Irrigation & Water Resources Soil Survey & Classification Land Reclamation & Soil Improvement Animal Resources Oil and gas Facilities Oil & gas Transmission Alternative Energy Resources Conservation of Energy Petroleum Refinery ing Petroleum & Chemical ing Oil & Gas Tank Piping Construction ing Consultancy Petroleum Refinery Units ing Gas Extraction ing Petrochemical ing Construction Project Management Industrial Project Management Architect or Urban Planning Agricultural or Mechanical Agricultural or Civil or Geological Agricultural or Civil or Geological Agricultural or Civil or Geological Agricultural Petroleum or Mechanical Petroleum or Mechanical Specialized as per research nature Specialized as per energy type. Petroleum or Chemical Petroleum or Chemical Mechanical Petroleum or Chemical Chemical Petroleum or Chemical Masters degree in Project Management after obtaining a bachelor degree in engineering, or an engineer having experience in construction project management Masters degree in Project Management after obtaining a bachelor degree in engineering, or

13 ing Consultancy in Planning Agricultural Project Management Feasibility Studies Claim Analysis Arbitration for ing Projects Quantity Surveying an engineer having experience in industrial project management Masters degree in Project Management after obtaining a bachelor degree in engineering, or an engineer having experience in agricultural project management As per the nature of the study As per the nature of the claims As per the nature of the project Civil or Quantity Surveying Environmental ing Consultancy Mines, Minerals and Geology ing Consultancy Pollution and Environmental Protection Environmental Planning Mines & Mining ing and geological ing Minerals ing Mining and Mineral Equipment ing Geophysics, Geo mechanic and Geo chemistry ing Excavation, Storage & Production ing Environmental Environmental Geological or Mining Minerals Petroleum or Mechanical Geophysical or Geological or Chemical or Mechanical Chemical or Petroleum or geological or Mechanical Physical ing Consultancy Physical Nuclear ing Consultancy * Nuclear or Chemical *Will be classified only in the Special Category after acquiring the necessary approvals from the responsible authorities.

14 Article (17) The following is required for the classification of local engineering consulting offices: 1. Office should be owned by one or more person of the UAE nationals and one or more of non UAE nationals may participate in the office ownership provided that the share of capital for the UAE national should not be less than (51%). If the non UAE partner was a person, he must have a bachelor's degree in ing or an equivalent degree from a recognized university or institute and registered in the engineers registry. 2. If the office owned by a UAE national who is not an engineer by profession and one or more foreign engineers, it would be classified and allowed to perform its businesses according to article (9) and (10) of these instructions. 3. In case of a partnership between UAE nationals, one of them is an engineer, and the other is a foreign engineer and the partnership share of the UAE engineer national higher than that of a non-engineer UAE national, provisions of Article (8) of these instructions will be applied, while in any other cases provisions of Article (9) of these instructions. Article (18) 1. For an office to be registered in the engineering peer review office registry the following requirements apply: 1- The owner(s) is a holder of an educational degree in any sophisticated engineering specialization. 2- The owner(s) should be registered in the ing Registry in the department. 3- Having at least 14 years of relevant experience in his sophisticated specialization for UAE national & non UAE national. 4- Engaged in his licensed activity 2. The specializations of the engineering peer review offices are obtained based on the engineering qualifications of the owner(s) only.

15 3. The engineering peer review office can open a branch of the office provided that the authorized manager of this office should be registered in the engineer s registry in the department, while having relevant professional experience of not less than 14 years. Moreover, the projects portfolio of the main office should match the required specialization(s). Article (19) B- For classification of the foreign engineering consulting office branch, the following conditions are required: 1. The head office of the foreign engineering firm should be at least established 5 years before the date of application. 2. Full-time, registered engineer shall undertake the office management and he/she must have at least 10 years of practical experience if he/she is a foreigner and 4 years if he is a UAE national. 3. At the country of origin, the head foreign engineering office must provide proof that the office had undertaken a number of projects of financial and technical value commensurate with the required category of classification, and submits with the application a detailed statement about these projects in addition to official and approved contracts and completion certificates notarized and attested from the related authorities 4. Office branch in the emirate should be established according to the applicable laws and regulations of the emirate and the country Article (20) In case of ownership transfer of the consulting office branch to anther consulting office, the new owner should meet all required conditions and requirements to maintain the branch classification in the same category and specialization. Article (21) The Consulting office submits its classification, renewal or modification application according to the department s approved form and specifies its specializations and the required classification categories accompanied with the following documents and information:

16 Main data must include the following: 1. Valid professional license including all the activities practiced in addition to registration certificate from the department if the consulting office is a foreign engineering office branch. 2. Copy of partnership agreement and/or services agent agreement. 3. Establishment certificate from the competent authorities in the office s country of origin, in addition to evidence certifying that the office have had engineering consultations ongoing over the past 5 years at least. 4. Continuity of Services certificate issued from the country of origin of the head office (for the foreign office branch) 5. Authorization of the foreign head office or local office owner to the engineer who will manage the office, provided that he is a successfully a registered engineer with at least 10 years of relevant practical experience. 6. Original classification certificate in case of classification renewal or modification. Article (22) The Consulting office submits its classification, renewal or modification application according to the department approved form and specifies its specializations and the required classification categories accompanied with the following financial documents and information: Financial statements must include the following: 7. Original copies of the office Arabic balance sheet during the last three years and approved by a certified and registered auditor in the emirate, provided that the last balance sheet was issued not more than one year. Excluded from submitting the last three years balance sheet are ing offices that has been recently incorporated and to submit a balance sheet from the date of establishment until the application submission time. 8. Balance sheet of the engineering head office must be submitted if it is in another emirate, or outside the country, as well as the balance sheet of the foreign head office in addition to the financial statement or balance sheet of its branch must be submitted.

17 9. Bank certificate stating that the consulting office payables or receivables accounts according to the department approved form. 10. Statement of the consulting office banking accounts during the period of the balance sheet. 11. Authentications on accounts receivable, (Acknowledgement of consulting office outstanding debts). 12. Office ownership certificate of the assets (fixed or mobile assets equipments and vehicles). 13. All the fixed assets and properties will be ignored unless it were registered under the name of the consulting office or its owner, and dedicated for the service of the consulting office if it was an individual establishment. Article (23) The Consulting office submits its classification, renewal or modification application according to the department s approved form and specifies its specializations and the required classification categories accompanied with the following technical staff documents and information: Technical staff data must include the following: 1- A list of engineers required by the classification category, divided by specialty, category and classification field and accompanied by photocopies of passports, educational certificates and practical experience certificates after graduation or an updated CV to be serialized, all according to the list sequence and to bring the originals for verification upon the submission. 2- Registration certificate of the engineer in the department engineers registry. 3- The Consulting office shall submit the necessary proofs indicating that he has the necessary technical staff for the required specialization in another emirate with a written obligation to transfer the sponsorship of at least one of these employees to the branch in the emirate in a period of no more than six month. The office will not be allowed to do any alterations on their classification unless all the technical staff requirements has been fulfilled. 4- Copy of the engineer s labor card issued by the ministry of labor, if the engineer to be classified is a UAE national, GCC national or any other country national.

18 5- Proof that the engineer resides inside the UAE and is not occupied with any other business. Article (24) The Consulting office submits its classification, renewal or modification application according to the department approved form and specifies its specializations and the required classification categories accompanied with the following quality and professional indemnity documents and information: Quality and professional indemnity data must include the following: A- Certificate name B- Issued copy C- Certificate number, Issue Date, Expiry Date D- Scope Certificate. E- Value of professional indemnity Article (25) The consulting office past experience can be accounted with respect to the following: 1- The past experience in executing projects for governmental and Semi-governmental bodies by the Consulting office are accepted only if accompanied by official contracts and certificates of completion or certificates of the last payments stating the percentage of the work done and sealed with signature of the owner the project. 2- Projects performed outside the country may be accepted provided that certificates of execution are issued by governmental bodies. 3- Prior experience in executing works abroad by the foreign partner may be accepted for the first time of classification only, and are not taken into account if the company applies for an upgrade of the classification. 4- A re-classification is mandatory if one or more partners, upon which their experience was used to classify the consulting office 5- For the classification of a branch in the emirate, previous experiences carried out by the Head Office or one of its branches are accepted, provided that official certificates confirm that the branches are wholly owned by the main office along with a pledge from the main office to bear all the responsibilities and obligations.

19 6- The local company may benefit from the experiences of its foreign partner, provided that its share in the capital are not less than (30%) in case of a legal entity, not less than (20%) in case of two legal entities and not less than (15%) in case of more than two legal entities. 7- The Consulting office who was formerly established in another emirate can benefit from his technical and financial expertise when applying for classification of his branch in the Emirate with formal written consent that he is going to transfer the sponsorship of at least one engineer and one accountant on the Emirate s branch. 8- The Consulting office established in the Emirate which founded branches in other emirates may benefit from his technical and financial expertise acquired from the branch in order to classify the company in the Emirate. 9- Past experiences in execution as a sub Consulting office are not taken into account, unless accompanied by the subcontract document, the main contract and the certificate of completion issued from authorities accepted by the Department along with a subcontracting letter of approval from the official owner of the project. 10- If the consulting office wishes to account for a project executed for a nongovernment body, he shall present to the competent authority at the department a copy of the project contract, certificate of completion, building permit, and the necessary plans highlighting the total built up area of the project in square meters approved and attested by the concerned authorities along with a copy of all payment certificates of the project with a bank statement showing the deposit of these pavements. 11- If the Consulting office wants to take advantage of any projects involving more than one specialization for classification or obtaining a higher category, he shall submit documents showing the value and the nature of each specialty separately by providing a summary of the project s bill of quantities that is authenticated by the consultant. 12- The previous experience of one or more individual partners will not be taken into consideration. 13- In the case of execution of one project or more by more than one Consulting office, in a legally accepted form such as a Joint Venture, the Consulting office/consulting offices may use this specific project as part of its executed projects, he/they shall submit the formal joint venture agreement highlighting the scope carried out by each party and the percentage of these works from the total amount of the

20 contract. Only the value of the services provided by the Consulting office will be considered and based on the actual execution percentage. 14- The experience of the Consulting office and/or his partners will not be taken into account in the classification more than once in the same specialty. Article (26) The Consulting office applying for classification, renewal, upgrade or amendment shall submit any missing document or any given conditions by the competent authority within a period of 90 days from the date of notification. Failure to comply with this condition will result in complete termination of the application, however, the Consulting office may submit a completely new application fulfilling all the requirements and paying all the necessary dues. Article (27) Consulting office may use any engineer for the classification in three different specializations, if he meets the requirements of these specializations according to what was mentioned in article (16) of these instructions. Article (28) The classification of the consulting office with operations inside the emirate, shall benefit from the classification of the main office when establishing other branches within the emirate. Article (29) The competent authority s representative who is in charge of the reviewing of the application for classification may request the consulting office himself or his representative to come forth to the department to clarify information or make sure that the documents submitted are genuine. Article (30)

21 1- The decision to accept or reject the classification will be taken within a maximum period of five working days from the date of submission of the application; The decision to refuse the application for classification must be reasoned and the resons shall be clearly mentioned 2- If the classification application is accepted, the consulting office shall be registered and issued a certificate of classification which includes the date, duration, category and the specializations classified in. Article (31) The Consulting Office who submitted an application under any category may be issued a certificate To Whom It May Concern at his request stating that his application for classification is under review Upon the submission of a formal written request to the department. Article (32) In case of loss or damage of the classification certificate, the Consulting Office is entitled to request the issuance of a new certificate after the payment of necessary fees provided that he pledges to bring back to the department the missing certificate in case it s found. Article (33) In the unlikely event of death of the owner of a singly owned establishment or a partner/partners in the company, the classification of the office remains the same if the conditions required to that category are met. Moreover, the consulting office not complying with the above should rectify his status according to articles (8) and (9) of these instruction in a period not exceeding 12 month. Article (34) Consulting office must maintain the original documents of studies, reports, drawings and designs made by the office for more than ten years after the date of its preparation. Article (35) Documents issued outside the country must be authenticated by the official authorities, country foreign affairs ministry, embassy of the country and from the UAE foreign affairs ministry. (for the foreign office branch)

22 Article (36) 1. The Competent Authority s staff in charge with the classification of the Consulting Offices has access to all the information submitted in the application and shall maintain the confidentiality of the information and documents they have access to at all given times. 2. The Competent Authority s staff in charge with the classification of the Consulting Offices has the right to inspect the Consulting Offices who work in the fields listed within the classification s rules and instructions, and has the judicial inspection privilege in accordance with the practices established in the Department. Article (37) Any provision inconsistent with the provisions of these instructions will be ignored. Article (38) The Chairman shall amend any condition of these instructions according to the law, acts and resolutions of the department. Article (39) The Chairman shall issue the necessary decisions for the implementation of these Instructions. Article (40) These instructions shall be published in the Official newspaper and shall come into effect from the date of publication. Nasser Ahmed Al Suwaidi President of the Department of Economic Development

23 Issued on: Date: / /2009 Corresponding to: / /1430 A.H

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