The “Zakat and Donations Committee of Al Baraka Group” carries out the tasks of using the Group’s and Units’ budgets to pay Zakat and disburse it annually to those who need it. The Committee also specifies the beneficiary at the Group’s and Units’ levels, and prepares an annual report to submit to the Unified Sharia Board, which includes the disbursement and beneficiaries of Zakat funds in accordance with Sharia Standard No. (35) issued by the Accounting and Auditing Organization for Islamic Financial Institutions when the Sharia Board approves the annual financial statements. The Committee is also in charge of making sure that there are sufficient internal procedures to complete the process of paying Zakat as per the approved Zakat guide.