The disclosure clarifies the rules regarding proxy approval for shareholders in joint stock companies. Shareholders eligible to attend a general assembly can delegate someone, who is not a board member, company employee, or associated with a securities brokerage company, to attend and vote on their behalf. The delegated person cannot represent more than 5% of the company's issued capital. Shareholders who are legally incompetent must be represented by their legal representatives. The shareholder's signature on the proxy must be approved by a recognized entity such as a Notary Public, economic department's commercial chamber, a licensed bank or company, financial markets, or any licensed attestation entity. The proxy form must include the shareholder's and brokerage firm's contact details and is a guiding document that can be customized within the specified limits. For further inquiries, contact details are provided.

The document is the audited consolidated financial statements for Orient Insurance PJSC and its subsidiaries as of December 31, 2025.