This certificate confirms that Mahmoud Mohammad Morsy attended an IFRS seminar in Riyadh, Saudi Arabia on May 27-28, 2014. The seminar was delivered by Emile Woolf International. Graham Durgan, the Chairman of Emile Woolf International, issued the certificate of attendance for successfully completing the course.

1. R
A certificate of successful completion of
IFRS seminar held in
Riyadh, Saudi Arabia on:
27 and 28 May 2014
This is to certify that:
Mahmoud Mohammad Morsy
Has been awarded the Certificate of attendance on the above course.
The course was delivered by Emile Woolf International.
Graham Durgan
Chairman