Executive Instructions for the Disclosure System

Law No. (19) Of 2020 pertaining to the Reorganization of
Abu Dhabi Accountability Authority..
Executive Instructions
for the Disclosure System

1 Executive I nstructions for the Disclosure System
Executive Instructions for the Disclosure System
These instructions are issued in accordance with the decision of H.E Chairman
of Abu Dhabi Accountability Authority no. (68) of 2021, in accordance with the
law No. (19) of 2020, as guidance for enforcing the internal Disclosure System
issued in accordance with the decision of H.E Chairman of the Authority no.
(42) of 2021, and aims to facilitate the process of preparing and presenting
disclosures by the officials and employees subject to the Disclosure System
in accordance with the provisions of law no. (19) of 2020 pertaining to
Regulating Abu Dhabi Accountability Authority, and the aforementioned
Disclosure System issued thereby.
The Disclosure System is a legislation issued in accordance with the provisions
of law no. (19) of 2020, and aims to develop the organizational governance
system in line with the international convention against corruption. As such,
Abu Dhabi Accountability Authority aims through this System to set the
clear foundations and controls of organizational transparency to prevent the
accordance of any violations arising from any conflicts of interest among
the officials at entities subject to the Authority’s mandate. And it is clearly
evident for the reader that setting the general controls for governance will
contribute to cementing the principles of transparency which serve the
public interest.
Moreover, Abu Dhabi Accountability Authority values and appreciates the
constructive cooperation from subject entities and from officials and
employees required to submit disclosures, which will contribute in promoting
the principles of organizational transparency, integrity and discipline at these
entities.

2 Executive I nstructions for the Disclosure System
TABLE OF CONTENTS
First Definitions
Second Categories Required to File a Disclosure
Third Schedule for Filing Disclosures and the prescribe legal penalties
thereof
Fourth Privacy Guarantees
Fifth The Roles
Sixth Contents and Steps of filling out the Disclosure Form
Seventh General Provisions of the Disclosure
Eighth Guidelines for filling out the disclosure
Ninth General Clarifications
Tenth General Questions
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3 Executive I nstructions for the Disclosure System
First: Definitions
In the implementation of the provisions of this System, the following words and phrases
shall bear the meanings corresponding hereto, unless the context requires otherwise:
State : The United Arab Emirates.
Emirate : The Emirate of Abu Dhabi.
The law; or The Authority’s
Law : Law No. (19) of 2020 pertaining to the Reorganization of Abu
Dhabi Accountability Authority.
Authority : Abu Dhabi Accountability Authority.
Chairman : Chairman of Abu Dhabi Accountability Authority.
Disclosure System, or
the System : The Disclosure System issued in accordance with
Chairman of the Authority Decision No. (42) of 2021.
Executive Instructions; or
Instructions :
These executive instructions, which aim to provide a guidance
handbook for the person submitting a disclosure, in order to
fulfil his obligations in accordance with the provisions of the
Disclosure System.
The Disclosure :
A report detailing the financial disclosure that shall be presented
by a person subject to the provisions of this System, as per the
form prepared and issued by the Authority in accordance with
the provisions of the Disclosure System and there Instructions.
Financial Disclosure :
The properties, assets and economic, commercial, financial,
personal and other interests, as well as any obligations inside
or abroad the state, and anything of similar status and the
financial information thereof which are owned either directly or
otherwise by the person who is subject to the provisions of this
System.
Applicant; or the official
subject to the System. :
Any official or employee listed under the categories subject to
the Disclosure System as per its provisions, as mentioned in item
“Second” of these Instructions.
Dirham : The official currency of the State.
The Year : The calendar year starting on the first of January and ending on
December 31 of each year.

4 Executive I nstructions for the Disclosure System
Second: Categories Required to File a Disclosure
Without prejudice to the provisions of item (2-12) of the Disclosure System, the provisions of
the Authority’s law and the System shall be applied to the categories of persons:
1. Any Senior Government Officials, and managers, and employee of subject entities
(and the like), in addition to other categories according to the Law’s definitions.
This include, for example but not limited to, officials and employees whose duties
and responsibilities include, either inherently or through delegation, managing or
monitoring public funds or administrative, financial or operational activities.
2. Any other persons required to file disclosures in accordance with a decision from
the Chairman of the Authority in accordance with the provisions of the Disclosure
System and there Instructions.
For the purpose of implementing this paragraph (second) mentioned above, The
Authority, in cooperation with the Subject Entities, will identify the employees sub-
ject to the Disclosure System from among the officials mentioned in Clause 1 above,
through continuous communication with the subject entities and providing the Au-
thority with the personal details and contract information of the employee subject
to disclosures.
Third: Disclosure Filing Schedule
The First Instance: Applicants assigned before April 15th 2021
Filing Date Disclosure Type
Within twenty days of the commencement date.
The Primary Disclo-
sure
Within twenty working days from the end of each year since the date he
filed the first disclosure or from the date of his last disclosure, so long as the
employee remains in office or at his job, and without setting a limit on the
number of the disclosure updates to be filed.
The Secondary Dis-
closure (Disclosure
Update)
Within twenty working days from the date the Applicant is relieved of all his
offices or jobs, or leaves them, or is granted retirement.
The Third Disclosure
(Final Disclosure)

5 Executive I nstructions for the Disclosure System
The Second Instance: Applicants assigned from April 15th 20201 onwards:
Filing Date Disclosure Type
Within twenty working days from the date of the decision to appoint them,
regardless of the method of appointment.
The Primary Disclo-
sure
Within twenty working days from the end of each year since the date he
filed the first disclosure or from the date of his last disclosure, so long as the
employee remains in office or at his job, and without setting a limit on the
number of the disclosure updates to be filed.
The Secondary Dis-
closure (Disclosure
Update)
Within twenty working days from the date the Applicant is relieved of all his
offices or jobs, or leaves them, or is granted retirement.
The Third Disclosure
(Final Disclosure)
The Third Instance:
Upon request from the Authority to file a Disclosure
This shall be carried out upon request from the Authority as per the provisions of the law and the
Disclosure System, and in this case, the date for filing the disclosure shall be set in the request.
The Fourth Instance:
In the event of multiple offices and assignments before April 15th 2021
The applicant shall disclose in the first disclosure all of his/her offices, assignments, or
memberships. And in the event he/she is assigned a different office, assignment, membership
or job or is relieved thereof, then he/she shall disclose it in the secondary disclosure
(Disclosure Update).
The Fifth instance:
In the event of multiple offices and assignments after April 15th 2021
In the event of multiple offices and assignments then the first office of appointment shall be
the one of reference and the Primary Disclosure is filed for it as per the mechanism detailed
in the these Instructions, and in the event the Applicant is assigned a different post or title
or appointment after he filed any disclosure in accordance with the provisions of the System,
then it shall be disclosed through the secondary disclosure (Disclosure Update).
When the he applicant leaves all his offices and assignments or is relieved thereof, or granted
retirement, he shall file the third disclosure (final disclosure).

6 Executive I nstructions for the Disclosure System
Fourth: Privacy Guarantees
All disclosures and their relevant documents and information are considered confidential
and shall not be copied, disclosed, circulated or read by any other person, except for
those authorized to do so in accordance with the applicable laws or upon a Judicial order.
The Authority shall archive and keep the disclosures and their supporting documents in
accordance with a special confidential system.
Prohibition on the release of information and data contained in disclosures
Disclosures submitted to the Authority by officials subject to the System, and the
information and data contained therein, are considered official secrets in accordance
with the provisions of article (9) (Confidentiality of Information) of the System.
As such, any person who is informed of disclosures by virtue of his office at the
Authority shall not release nor circulate nor copy, either directly or indirectly, any
information regarding the disclosures submitted to the Authority; and any violators
shall be disciplined by termination of their services and referral to the Public
Prosecutor.
Fifth: The Roles
The Role of Abu Dhabi Accountability Authority:
1. Spreading awareness as it deems fit to inform officials subject to the System (Applicants)
through the different media channels.
2. Provide the Disclosure Form through the Authority’s website.
3. Periodically update the executive instructions and disclosure forms.
4. Constructive communication with subject entities and officials subject to the System
(Applicants).
5. Maintain the confidentiality and privacy of information and hold accountable any Authority
employees who are considered violators thereof.
6. Provide guidance to the employees or officials nominated by subject entities to cooperate
with the Authority in order to implement the Disclosure System.
The Role of Subject Entity:
1. Notify the Authority of its employee or official (point of contact) charged with cooperating
with the Authority for the purposes of items 2 and 3 of this article mentioned hereunder.

7 Executive I nstructions for the Disclosure System
Sixth: Contents and Steps for filling out the Disclosure Form:
The Role of Abu Dhabi Accountability Authority:
• Personal Data.
• First Step: Job Titles and Memberships Data.
• Second Step: Family data including minor children.
• Third Step: Bank accounts and cash funds.
• Fourth Step: Debts.
• Fifth Step: Securities and Digital Currencies owned within and abroad the State.
• Sixth Step: Sole proprietorship companies and organizations and commercial,
vocational and financial businesses.
• Seventh Step: Real Estate
• Eight Step: Moveable Assets of value owned by the Applicant or his/her minor chil-
dren used for commercial purposes.
• Ninth Step: Legal Powers of Attorney.
• Tenth Step: Other Clarifications.
• Eleventh Step: Confirmation and submission:
2. Inform the Authority within fifteen working days from receiving the notice from the
Authority or from issuance of the appointment or assignment decision with a list of
officials and employees subject to the System and whom are required to file financial
disclosures, detailing their job titles, grades and descriptions.
3. Inform the Authority of any changes to the list of Applicants mentioned above, with
regards to termination of services or loss of status of office, or for any reason, as soon as
it takes place.
Role of the Applicant:
1. Correctly file the disclosure required of him, free of errors, within the legally stipulated
timeframes.
2. Present correct financial information.
3. Cooperate fully with the Authority in the event he is asked to present additional data or
disclosures.

8 Executive I nstructions for the Disclosure System
Seventh: General Provisions of the Disclosure:
1. Applicants as clarified in there Instructions shall file the financial disclosures.
2. The Authority shall determine the nature of the disclosure, whether it be a Primary
Disclosure, a Disclosure Update, or a Final Disclosure.
3. Disclosures shall be prepared in the Arabic language, and they may be prepared in the
English language for Applicants who are non-Arabic speakers.
4. In the event of negligence or delay in filing the financial disclosure then the Applicant is
legally liable in accordance with the provisions of the Authority’s law.
5. If the Applicant knowingly files a financial disclosure that is incomplete or false, or if he fails
to file a disclosure for a person whom he is a guardian, trustee or custodian thereof, then
the Applicant will be legally liable in accordance with the provisions of the Authority’s law.
6. In preparing a financial disclosure, the Applicant shall not delegate the preparation of the
disclosure or refer to data listed in his previous disclosure, and he shall always explicitly
state the required disclosure data in accordance with the law.
7. The Financial Disclosure is considered confidential information that must be protected,
and any person who violates this shall be sanctioned in accordance with the law.
8. In the event the funds are an inheritance that has not been distributed, then the share of
the Applicant or his/her minor children shall be mentioned.
9. The monetary values listed in the disclosure tables shall be listed in numbers of Dirham if
they are inside the State or using the currency they are deposit in.
10. The financial disclosure includes all elements within and abroad the State.
11. In the event there is no data to be included within a cell for disclosure, please write the
phrase “Not Applicable” and do not leave any cells blank.
12. When filing the disclosure, note that the information is stored for 7 days only if you choose
to save it (Save), and the disclosure shall not be considered filed unless you submit it by
pressing the (Submit) option and confirming the submission; and that after (submission)
the disclosure cannot be reopened or edited.
13. In all events, it is advised that when submitting a disclosure to retain a copy thereof, as a
reference when needed or for the purposes of disclosure updates.

9 Executive I nstructions for the Disclosure System
14. To facilitate the submission of the disclosure, it is advised to review the Executive
Instructions and the User Guide before commencing with filling the required form. In
addition, it is also advised to prepare a general plan to be used as a guideline regarding
the preparation of the required data and documents and submitting them to the System.
According to the definition of financial disclosure in the Disclosure System issued in
accordance with the decision of the Chairman of the Abu Dhabi Accountability Authority
no. (42) of (2021) pertaining to issuing the System, the financial disclosure for the purposes
of the Disclosure System is: The properties, assets and economic, commercial, financial,
personal and other interests, as well as any obligations inside or abroad the state, and
anything of similar status and the financial information thereof which are owned either
directly or otherwise by the person who is subject to the provisions of this System or his/
her minor children.

10 Executive I nstructions for the Disclosure System
Eighth: Guidelines for filling out the disclosure
Personal Data
1. The subject entity shall provide the Applicant’s data to the Authority within fourteen (14)
working days from the date of the appointment or assignment decision (without regard
to the method of appointment).
2. The Authority issues an electronic file, and this data along with the executive instructions
is sent to the applicant via the official e-mail registered at the Authority.
3. The Applicant shall login to the Authority’s website and the Disclosure filing platform, and
register on the platform using this mobile number registered with the Authority, then set
a new password and ensure his personal information is listed correctly.
4. If the data is correct, the applicant shall confirm that accordingly, then proceed with
filling out the rest of the disclosure.
5. If the data is incorrect, then the Applicant shall confirm it is incorrect and shall not con-
tinue with filling out the disclosure until the data is corrected and he is notified of the
correction.
6. Please note that the full name shall match the name as listed on the passport, whether it
be in three, four or five parts.

11 Executive I nstructions for the Disclosure System
7. Please ensure recording the correct mobile phone number used by the Applicant, as the
notifications sent by the Authority will be delivered to the registered number.
8. Please ensure recording the work e-mail, as the notifications sent by the Authority will be
delivered to the e-mail registered with the Authority.
Note:
- All data highlighted in yellow are data automatically entered by the authority,
kindly review the said data and confirm its accuracy prior to commencing of
the filling procedure.
- Data in gray are data the applicant should enter by him/herself (kindly review
the User Guide).

12 Executive I nstructions for the Disclosure System
Steps to File the Form:
First Step: Job Titles and Memberships Data
1. The Applicant shall list his titles, jobs and assignments in chronological order from the
oldest to the newest, if possible, and those he still holds on the date of filing the disclosure.
Any position that the applicant was not holding before 15 April 2021 should not be
mentioned.
2. The Titles or Memberships cell shall include ، all titles, assignment and appointments inside
or abroad the State, whether they be local, federal, regional or international, and whether
they be paid or without pay, whether their status is subject to the System or not.
3. Commencement Date: It is the date of commencement of work in the entity.
4. Date of Appointment to the Job or Membership: It is the date of issuance of a decree
or decision appointing a position or membership that bears the capacity disclosed by
the applicant. The date of Appointment to the Job or Membership may be similar to the
commencement date. Monthly gross salary is the gross salary without any deductions.
5. Annual salary shall mean the gross salary as well as any financial benefits and entitlements
paid to the Applicant, which for example include and are not limited to travel tickets,
children education reimbursement, annual performance bonus, encouragement bonus
profit achieving bonus. etc.
6. In the Remarks cell, the Applicant shall include any additional details he may wish to
disclose, such as his uncertainty regarding the value of the annual bonus which might vary
from year to year, and he shall clarify such matters in this cell and state an estimated
figure.
7. In the Remarks cell, the applicant shall include any information he/she might see fit and
useful for the disclosure. In case there is no such information, please write “Not Applicable
or N/A”.

13 Executive I nstructions for the Disclosure System
Second Step:
Family data of minor children
1. The full name of a minor child shall be mentioned as written on their official identity doc-
ument.
2. The gender of a minor child shall be mentioned.
3. ID Document Type is meant to clarify the type of identification document, such as a pass-
port or universities and ID card or any other means of proof provided it is official, and in
the event the person holds Emirati citizenship or is a resident of the State, then the Na-
tional ID is preferable.
4. In the Remarks cell, the Applicant shall include any information he/she might see fit and
useful for the disclosure. In case there is no such information, please write “Not Applicable
or N/A”.

14 Executive I nstructions for the Disclosure System
1. Include bank accounts inside and outside the State, and cash amounts saved outside the
banks and financial institutions owned by the Applicant or his/her minor children.
2. Bank Deposits and Bank Accounts refer to: All accounts regardless of their names (current,
savings, term deposits, certificates of deposit, and otherwise) as well as money deposited
in safety deposit boxes at banks, and all monetary balances kept in investment portfolios
managed by financial institutions that are licensed to manage the money of others, as well
as monetary balances in electronic or digital accounts.
3. The name of the Account Holder shall be listed, whether it be the Applicant himself or any
other person he is required to disclose for.
4. In the Available Balance cell, the balance shall be listed as it is on the day of filing the
disclosure.
5. In the event the amount is deposited in a currency other than Dirham, then the amount
shall be listed in the currency of the account.
Third Step:
Bank accounts and cash funds

15 Executive I nstructions for the Disclosure System
6. In the event the amount is deposited at a bank abroad the State, then the amount shall be
listed in the currency of the Account.
7. As for the bank accounts abroad the State, the account number is mentioned according to
the mechanism in force in that country, whether IBAN or any other number or formula for
the international account number.
8. In the Remarks cell, the Applicant shall include any information he/she might see fit and
useful for the disclosure. In case there is no such information, please write “Not Applicable
or N/A”.
1. Debts shall include all the debts due to the Applicant or his/her minor children inside and
outside the State.
2. Debt owner shall mean the Applicant if he/she lends money to any natural or legal person,
Debts issued by others to the Applicant or his/her minor children are set by ways of IOUs,
cheques, bills of exchange, promissory notes, or other guarantees, regardless of their names.
3. The Debt Amount cell refers to the original value of the debt plus any interest or profits in
the cases of the Islamic financing forms, which are accumulated on top of the principal,
subject to each individual case.
4. The debt principle refers to the value of the debt that was borrowed without including any
of its interest, profits, insurance, bank fees, etc..
5. The interest rate refers to percentage of interest or profits against the loan. As such, it
shall be listed in the assigned cell along with a clarification of whether the percentage is
increasing, decreasing or fixed.
6. Date of Repayment, is the expected date for repayment of the debt.
7. In the Remarks cell, the Applicant shall include any information he might see fit and useful
for the disclosure, and in the event there is no designated such information, please write
“Not Applicable”.
Fourth Step:
First: Debts due to the Applicant inside /outside the State

16 Executive I nstructions for the Disclosure System
1. Debts due from the Applicant are the debts due from the Applicant inside and outside the
State.
2. Debtor shall mean Applicant if he/she borrows money from any natural or legal person,
3. Creditor is the natural or legal person who lent money to the Applicant.
4. In the Creditor Nationality cell, if the Creditor is a bank, then it refers to the State where
the branch of the bank or financial institution that issued the loan operates.
5. The Debt Amount cell refers to the value of the original debt plus any interest or profits for
example, which are accumulated on top of the principal, subject to each individual case.
6. The debt principle refers to the value of the debt that was borrowed without including any
of its interest, profits, insurance, bank fees, etc.
7. The interest rate refers to the percentage of interest or profit against the loan, As such, it
shall be listed in the assigned cell along with a clarification of whether the percentage is
increasing, decreasing or fixed.
8. Date of Repayment, is the expected date for repayment of the debt.
9. In general, the form does not require disclosing the remaining amount of the debt.
10. In the event that there is a disputed amount of the debt, judicially or otherwise, it shall be
disclosed and its data and information shall be clarified in the remarks cell.
In the Remarks cell, the Applicant shall include any information he might see fit and useful for
the disclosure, and in the event there is no designated such information, please write “Not
Applicable”.
Second: Debts due from the Applicant inside/outside the State
8. In general, the form does not require disclosing the remaining amount of the debt.
9. In the event that there is a disputed amount of the debt, judicially or otherwise, it shall be
disclosed and its data and information shall be clarified in the remarks cell.

17 Executive I nstructions for the Disclosure System
1. Securities and digital currencies owned by the Applicant and his/her minor children inside
or outside the State should be mentioned.
2. Securities refer to shares, bonds and debentures issued by public and private shareholding
companies listed in accordance with the laws regulating the financial markets in the State,
whether they are traded or not, and bonds and debentures issued by governments and
public entities and organizations in the State, and similar securities of foreign companies,
governments, authorities or institutions outside the State, as well as any other local or
foreign financial instruments.
3. Owner’s name should be added at the respective cell whether such securities and digital
currencies are registered under the name of the Applicant or his/her minor children.
4. The Applicant shall list the type of the financial security whether it be shares or equity,
bonds, units or other in the designated Type cell.
5. Applicant shall mention the number of securities or the shares he/she owns under his/her
name or his/her minor children’s name. This should be added to the Number/Shares cell.
6. The Applicant shall record the name of the company or entity that issued those shares or
financial securities in the cell designated for the Name of issuing Company or Entity.
7. The Applicant shall record the name of the state that issued and granted the licenses for
the issuing company or entity in the designated cell for the Nationality of Issuing Company
or Entity.
8. In the Remarks cell, the Applicant shall include any other information he might see fit and
useful for the disclosure, and in the event there is no such information, please write “Not
Applicable”.
Fifth Step:
Securities and Digital Currencies owned inside and outside the State

18 Executive I nstructions for the Disclosure System
1. Establishments, companies and commercial, professional and financial businesses owned
totally or partially by the Applicant or his/her minor children shall be listed.
2. The owner’s name should be listed whether the Applicant is filing the disclosure in his
personal capacity or as a person responsible for disclosing the financial standing of minor
children.
3. In the Company Type cell, the type of the company shall be listed, whether it be a sole
proprietorship company or organization, If is it a company, the type should be listed,
such as a limited liability company, public or private joint stock company, a partnership or
otherwise, according to the Law regulating the company.
4. In the event there are no other partners, then please write “Not Applicable”.
5. In the Remarks cell, the Applicant shall include any information he might see fit and
useful for the disclosure, and in the event there is no such information, please write “Not
Applicable”.
6. The service agent shall be listed in the remarks cell, if applicable.
Sixth Step:
Establishments, companies and commercial, professional and financial businesses inside/
outside the State.

19 Executive I nstructions for the Disclosure System
1. Applicant should mention the real estate inside and outside the State whether registered
fully or partially in his/her name or his/her minor children’s name.
2. Real Estate refers to: Any property owned entirely or partially along with the licenses for
its usage (residential, investment, commercial, or other) whether owned by the Applicant
or his/her minor children; whether said ownership was in accordance with a property deed
or document or through real estate agency or other means, and whether the property is
within the State or abroad.
3. The Applicant shall record the owner’s name as per the official identification, whether the
property was in his name or the Applicant or his/her minor children.
4. The Applicant shall fill out the Property Address cell with the information as stated in the
title deed or document or agency, whether the property be within the State or abroad.
5. The Applicant shall fill out the Property Area cell as stated in title deed or document or
agency, whether the property be within the State or abroad.
6. The Applicant shall fill out the Purchase Price cell with the purchase price in Dirham if the
property is within the State or in the currency of the country where the property is if it’s
abroad..
7. The Applicant shall fill out the Equity Percentage cell with his percentage of equity in the
property according to the percentage stated in title deed or document or agency.
8. In the Remarks cell, the Applicant shall include any information he might see fit and
useful for the disclosure, and in the event there is no such information, please write “Not
Applicable”.
Seventh Step:
Real Estate within and outside the State

20 Executive I nstructions for the Disclosure System
1. The main criterion for disclosing movables of value is ownership for commercial purposes,
but if the purpose is personal use, it should not be disclosed. If the Applicant has a hobby of
collecting a specific type of movables, such as currencies, antiques, watches or otherwise,
they should not be disclosed.
2. Applicant should list the movables of value whether they be under his/her name or his/her
minor children’s name.
3. Moveable Assets refer to all moveable assets of value owned for commercial purposes
rather than personal use, that exceed 75 thousand Dirham when their ownership
is transferred to the Applicant or his/her minor children, or if the value of one type of
such assets exceeds 75 thousand Dirham, especially vehicles and machinery, allocated
properties, jewelry, precious stones, antiques, livestock, crops and basic good that can
be owned by an individual such as natural basic materials such as gold, silver, platinum,
aluminum, iron ores and other metals, crude oil, coal, vehicle plate numbers, phone
number, and others regardless of their form of ownership including ownership through
electronic and digital accounts.
4. The Applicant shall mention the official name of the owner of the Moveable Assets
according to the official identification documents, whether it be in his name or the name
of his/her minor children
5. Applicant shall fill out the number of movables in the respective cell according to the unit
of measurement (such as: Applicant shall fill out the statement of transferrable assets
using the appropriate unit of measurement for each type (Currency of monetary values,
heads of livestock, Kg/Ton of crops, carat of precious stones, grams of precious metals, or
otherwise)
Eighth Step:
Moveable Assets of Value used for Commercial Purposes

21 Executive I nstructions for the Disclosure System
6. The Applicant shall fill out the statement of Moveable Assets by type, such as vehicles,
machinery, jewelry, precious stones, currency type, antiques, livestock, crops, natural
materials, basic goods, or others in the cell dedicated for the description.
7. The Applicant shall fill out the Total Value cell with the total value of the described Moveable
Asset listed in the statement in the currency used at the time of purchase, and according
with the following:
A. For Moveable Assets financed personally, the applicant shall record the value of the
assets as per the purchase document (cost of purchase) in the currency used regardless
of any paid installments. Any unpaid installments shall be listed in the table of unpaid
debts owed by the applicant.
B. For Moveable Assets obtained through any form of financing, then the value of the
asset shall be recorded as per the entire value agreed upon in the contract (cost of
purchase) regardless of any installments payments, and unpaid installments shall be
listed in the table of unpaid debts owed by the subject employee.
C. For Moveable Assets obtained through inheritance or as a gift, then their value is
recorded as (zero).
8. The subject employee shall record any additional data he deems important in the
designated Remarks cell.
9. In general, the value of the Moveable Asset shall be listed as it was when its ownership
was transferred to the Applicant, and in the event that is not possible with accuracy, it
is advised to list the estimated value and note it under the Remarks cell. If the Applicant
discovers that the market value of the Moveable Asset has changed substantially, then the
market value of the Moveable Asset shall be listed as accurately as possible in the Remarks
cell.

22 Executive I nstructions for the Disclosure System
1. Applicant shall add the power of attorney whether issued by the Applicant or by a third
party for him/her, and whether inside or outside the State, as applicable.
2. A power of attorney is a contract through which the grantor assigns a different person in
his/her stead to undertake a given lawful act, whereby the agent performs legal actions on
behalf of the grantor.
3. Applicant shall add the principal’s name according to the official identification document
included in the power of attorney, whether he/she is a natural or legal person.
4. In the designated cell for Nationality of Principal, the nationality upon entering into the
power of attorney should be listed whether the principal is a natural or legal person.
5. Applicant shall add the attorney’s name according to the official identification document
included in the power of attorney, whether he/she is a natural or legal person.
6. In the designated cell for Nationality of Attorney, the nationality upon entering into the
power of attorney should be listed whether the attorney is a natural or legal person.
7. In the designated cell for Power of Attorney Type, the type of the power of attorney shall
be recorded whether it be special or general and stating the location of the power of
attorney and its purpose.
8. The Applicant shall record the date of the power of attorney as listed therein.
9. The Applicant shall record the duration of the power of attorney as listed therein.
10. In the designated cell for the Documentation Authority, the official authority that
documented the power of attorney shall be recorded whether it be within the State or
abroad.
11. In the Remarks cell, the Applicant shall include any information he might see fit and
useful for the disclosure, and in the event there is no such information, please write “Not
Applicable”.
Ninth Step:
Legal powers of attorney issued by or for the Applicant within the State or abroad

23 Executive I nstructions for the Disclosure System
Any other data, information or clarifications not mentioned in the tables above, or that
would give more clarification to the previously filled out information, including the assets and
movables owned by the Applicant or his/her minor children
Tenth Step:
Other Clarifications
Eleventh Step:
Confirmation and Submission.

24 Executive I nstructions for the Disclosure System
Clarification Item
Any property owned entirely or partially, regardless of the licenses
for its usage, whether it be residential, investment, commercial,
agricultural, or any other license; whether owned by the Applicant or
his/her minor children and whether said ownership was in accordance
with a property deed, through real agency, or any other means, and
whether the property is in or outside State; and they include for
example vacant land plots, constructed real estate, or those under
construction.
Real Estate
Securities refer to shares, bonds and debentures issued by sharehold-
ing companies and bonds and debentures issued by the federal gov-
ernment, local governments and public corporations and institutions
in the State, as well as any other local or non-local financial instru-
ments approved by the Authority.
Securities
Are the shares which were approved for listing in the stock market
after verifying they meet the conditions for listing by the competent
authorities.
Publicly listed
shares
Any instrument issued by a company that establishes or creates a lia-
bility as well as loans, bonds and other instruments that can be trans-
ferred to the company’s capital, and all public debt instruments issued
by the various government entities or committees or public organiza-
tions listed in the financial markets.
Publicly listed
bonds
Contracts whose value is set by both parties; whereby these contracts
derive their value from the included securities and depend on the
change in value of those securities.
Financial
derivatives
The balances of any investments in units of investments funds regard-
less of their type or purpose or term, including mutual investment
funds, financial market funds, private equity funds, property invest-
ment funds, and others.
Mutual Funds
and Investments
Units
This item shall include any instrument, regardless of its legal form,
that establishes a share which grants its holder a right to a percent-
age of the assets and liabilities as well as the profits and losses that
follow in the capital of companies regardless of their types as indicat-
ed by law.
Shares and
Stakes
Ninth: General Clarifications

25 Executive I nstructions for the Disclosure System
All accounts regardless of their names, as well as money deposited
in safety deposit boxes at banks, and all monetary balances kept in
investment portfolios managed by financial institutions that are li-
censed to manage the money of others, as well as monetary balances
in electronic or digital trade accounts.
Deposits With
third Parties and
Bank Accounts
All financial balances that can be withdrawn on demand and those
held as safety deposits at financial institutions or investment compa-
nies licenses to manage the money of others, and any cash balances
available in electronic and digital trading accounts.
Balances at
other Financial
Institutions
Anything that constitutes a liability on the Applicant at the time of
filing the disclosure, whether it be loans - paid in installments or in full,
credit facilities of different types, names and terms, as well as IOUs,
cheques, bills of exchange, promissory notes or any other with differ-
ent names, issued by the Applicant or his/her minor children to others.
Debts
All moveable assets of value owned by the Applicant or his/her minor
children and used for commercial purposes which total value of one
type exceeds 75 thousand Dirhams, and cash amounts for commer-
cial purposes which value exceeds 75 thousand Dirhams at the time
of entry into the custody of the Applicant or his/her minor children.
Moveable Assets with value include vehicles, equipment valuable or-
naments, precious stones, antiques, animal and agricultural wealth,
and basic commodities owned by a person for commercial purposes
including natural and basic materials, such as iron ores, crude oil, coal,
aluminum, wheat, food grains, car numbers, special phone numbers
and other things that a person owns for commercial purposes, what-
ever form of ownership. It shall not include movables used for person-
al purposes.
Moveable Assets
All balances of basic goods obtained by a person for commercial pur-
poses or to perform financial operations with others, including natural
resources and basic materials such as iron ores, crude oil, coal, alu-
minum, copper, salt, sugar, soya, wheat, grains and other, regardless
of their form of ownership, including electronic and digital, and the
financial derivatives thereof such as forward contracts, options and
futures.
Basic Goods

26 Executive I nstructions for the Disclosure System
All balances of owned crops and livestock including food and non-food
producing trees, livestock and fish stocks such as lambs, cows, camels,
fish, birds and others.
Crops and
Livestock
All balances of owned gold, silver, platinum and other precious metals. Precious Metals
Precious stones whether they be natural, synthetic, organic, non-or-
ganic, semi-precious or, valuable stones, which include: Diamonds,
pearls and other precious stones such as colored stones.
Precious Stones
Any cash currency kept in liquid form outside the banking system. Cash Amounts
All vehicles owned by the person for commercial purposes such as
cars, motorbikes, boats, buses, trucks, loaders, private airplanes or any
other means of transportation.
Vehicles
All possessions of value and financial impact used for commercial pur-
poses, such as art painting, drawings and antiques.
Valuable
Possessions
All other assets not detailed in the previous items, including endow-
ments or shares in an inheritance that has not been distributed to the
heirs and others.
Other Assets
Commercial agents, representatives, deputies, and users as agencies
or delegations for conducting procurement, sales, distribution trans-
actions or providing a service for a fee; such that they have a positive
or negative financial impact for or upon the Applicant, in accordance
with the agency or delegation as stated in civil and commercial In law,
on in corporate law or any other law relevant to the agency or delega-
tion.
Agencies and
Delegations of
Financial Impact
Plural of “Minor”, a person who has not yet reached the age of major-
ity, or reached it with loss of/ or with a diminished legal capacity or
reached it while under guardianship.
Minors

27 Executive I nstructions for the Disclosure System
1. Should properties outside the State be disclosed?
Yes. all properties and all elements that fall under the financial disclosure shall be listed,
whether they are inside or outside the State, and whether they are under the name of the
Applicant or his/her minor children.
2. Should the disclosure be filled out in the Arabic language?
The disclosure shall be filled out in the Arabic language and filling it out in English is for
non-Arabic speakers.
3. Should documents be included with the disclosure?
No, this is not required– unless the Authority requests it at any stage during disclosure
submission or if its attachment to the tables is mandatory; however if the Applicant wishes
to present some documents, he may do so. In all events, the Applicant is advised to keep all
the documents supporting the data presented in disclosures to the Authority.
4. Must the disclosure be printed?
For Disclosure System purposes, no need. However, it may be printed out for the purposes
of retaining a copy with the Applicant.
5. I lost my copy of the disclosure, how can I get another copy of it?
A copy of the disclosure may be obtained by the Applicant after contacting the Authority.
It is advised that the Applicant keep a copy of the disclosure.
6. What is the Residence Address?
The address where the subject employee actually resides and stays in detail.
7. I have assets in foreign currencies - what exchange rate should be used?
The value of assets in foreign currencies shall be reported using the currencies they are
registered in, with the possibility of disclosing them in Dirham after converting their
values using the exchange rate announced by the Central Bank on the same day of filing
the disclosure.
Tenth:
1. General Questions

28 Executive I nstructions for the Disclosure System
1. What is meant by the Job or Title?
The job or status subject to the law which is held by the Applicant at any subject entity
at the time of filing the disclosure for example: Head of Department, Deputy, Executive
Manager.
2. Should the phone numbers for all jobs and titles be listed?
The subject employee shall list his private phone number, through which he can be reached
at any time to complete the requirements for registration.
3. What is the gross annual fixed salary?
It is the total salary received by the Applicant as per the salary certificate issued by his
main workplaces, prior to any deductions.
4. What is meant by the date of assuming the current job in the designated cell?
It is the date of the decision appointing the Applicant to the relevant job which requires
filing a financial disclosure.
5. What is meant by the date of leaving the job in the designated cell?
It is the date of the decision relieving or terminating the services of the Applicant, for
any reason, from in the relevant job which requires filing a financial disclosure; including
granting him retirement or his resignation.
6. A department manager filed his disclosure then was transferred after a while to
another position, does he need to file a disclosure for the new position?
No need to file an additional disclosure for the new position. It is sufficient to disclose the
new appointment when updating the disclosure as per the requirements of the Disclosure
System.
7. An Applicant has resigned from office and during the timeframe for submitting his/
Her final disclosure he/she received a new appointment, should he file a final disclosure?
No need to file a final disclosure in this case. He/ she is required to file a disclosure for his
new job indicating the termination of the status he resigned from with that disclosure.
2. Questions related to the positions/jobs and memberships:

29 Executive I nstructions for the Disclosure System
8. Unintentionally, I forgot to enter a second title or to mention some data when
I submitted the disclosure, what should I do? I also mentioned some incomplete data
because it was not available?
The Applicant may not resubmit or amend the disclosure after it has been submitted
to the Authority as per the mechanism detailed in there Instructions. As such, it is the
Applicant’s responsibility to submit the disclosures and to ensure the accuracy of the data
therein and update them in accordance with the requirements of the Disclosure System.
Both the Applicant and the subject entity each according to their responsibilities set forth
in the Disclosure System, shall bear the consequences of any violations to the System and
there Instructions. As such, it is advised to set a practical plan for preparing the disclosure
data and for the submission of disclosures and updating them in the periods set for it.
9. An official who is subject to the Disclosure System has been designated a new title
that also requires submission of a disclosure, is he/she required to file a disclosure for the
new designation?
The officer is not required to file a new disclosure for the new designation, but should
mention it when updating his/her disclosure.
10. Should the disclosure include possessions received through gift or inheritance?
Yes, they are recorded in the designated table as per there Instructions.

30 Executive I nstructions for the Disclosure System
1. Is it required to disclose the financial status of the spouse, even though he/she has a
separate financial status of that of the Applicant?
For Disclosure System purposes, the financial status shall include the properties, assets and
economic, commercial, financial, personal and other interests, as well as any obligations
inside or outside the State, and anything of similar status and the financial information
thereof which are owned either directly or otherwise by the person who is subject to the
provisions of this System or his/her minor children.
2. What is meant by Minor children?
They are the male and female children of the Applicant who have not reached the age of
(21) Gregorian years at the time of submitting the disclosure, or who have reached this
age lacking capacity, losing capacity, or interdicted.
1. Can I use the currency exchange rate from any exchange company?
It is not permitted to use the exchange rate of the relevant currency from any exchange
company. The only accepted exchange rate is that announced by the UAE Central Bank on
the same day of filing the disclosure.
1. What is meant by the Name of Owner?
The name of the Applicant and his/her minor children as stated in the title deed or
document, or the name of the Applicant as stated in the property special power of attorney
whether the property is wholly or partially owned and whether inside or outside the State.
2. What is meant by the Location of the Property?
It is the address as listed on the title deed, document or property agency, whether the
property is within or abroad the State.
3. What is meant by the Property Area?
It is the area of the property as listed on the title deed, document or property agency,
whether the property is within or abroad the State.
3. Questions related to family data:
4. Questions related to securities and digital currencies:
5. Questions related to Real Estate

31 Executive I nstructions for the Disclosure System
4. What is meant by Equity Percentage?
It is the percentage owned through any means by the subject employee or his/her minor
children in any property as listed on the title deed, document or property power of
attorney, whether the property is within the State or abroad.
5. Is it required to disclose residential or commercial lands/housing units or agricultural
lands that have been given by Abu Dhabi Government as a grant?
If this grant is registered under the Applicant’s name or his/her minor children, and they
have a title deed issued under their name to that, then it shall be disclosed in the “Real
Estate” cell as stated in the Disclosure System Executive Instructions. The value zero (0)
should be entered in the purchase price cell in case the land is vacant, and it should be
mentioned that the land is a grant in the clarifications cell. In case the land is constructed
on, kindly mention that the land is a grant in the clarifications cell, and that buildings were
built on it later on. The construction cost should also be mentioned within.
1. What is listed under Securities?
Shares, bonds and debentures issued by shareholding companies and bonds and
debentures issued by the federal government, local governments and public corporations
and institutions in the State, as well as any other local or non-local financial instruments
approved by the AythorityAuthority.
2. If I have a portfolio, how is it evaluated and listed?
The contents of the portfolio shall be listed according to the relevant tables on the date
of filing the disclosure, and securities are recorded in the table designated for securities
and company shares, however, cash balances available with the portfolio account shall be
recorded in the table of debts the Applicant owns, and such.
1. What is meant by the nationality of the company of the issuing entity?
The state that issued and granted the licenses for the issuing company or entity.
1. What is meant by Debtor or depositee?
Any natural or legal person with whom money is deposited in the form of a safety deposit
or in any other form.
6. Questions related to securities and digital currencies:
7. Questions related to Sole proprietorship companies and
commercial, vocational and financial businesses:
8. Questions related to bank accounts, cash funds, deposits, and
debts:

32 Executive I nstructions for the Disclosure System
2. What is the value that shall be listed for deposits, debts and bank accounts?
The Applicant shall fill out the value cell with the balance of each account or debt in the
currency it is deposit in, and in the event the Applicant wishes to convert the value to AED
then that is done by converting any sums of foreign currency to its equivalent in Dirham as
per the exchange rate announced by the UAE Central Bank on the date of filing the disclosure.
3. Shall deposits and bank accounts of my minor children be disclosed?
Yes, the possessions of all of the Applicant’s minor children shall be listed in the form of
balances for each account at the time of filing the disclosure.
4. What is meant by the Nationality of the Debtor Entity?
The state that issued and granted the licenses for the Debtor or the entity where money is
deposited, whether it is a bank, a financial or non-financial institution or the nationality of
the Debtor (for individuals).
5. What is meant by the nationality of the Creditor?
The state that issued and granted the licenses for the creditor company or the entity
that issued the loan, whether it is a bank or financial or non-financial institution or the
nationality of the individual creditor.
6. What is meant by liabilities at the time of filing the disclosure?
All the loans, whether due on instalments or in full, credit facilities of all types, names and
tenures, debt instruments, cheques, drafts, bills of exchange, promissory notes and other
securities of all types, issued by the Applicant to third parties at the time of this Disclosure.
7. I have a credit card, should I list it in the Debt table, and if so, what balance should be
included in the statement?
If the credit card is deducted directly from the balance available in the accounts of the
Applicant or his/her minor children, it should not be mentioned in the debt table. If the
credit card is a facility provided by financial institutions, then the amounts used should be
paid within a certain mechanism. In this case, the credit card accounts shall be disclosed
in the debt table. The amount of the debt appears in the utilized balance of the credit card
limits at the time of submitting the disclosure.
8. I am still on top of my work and I am expected to receive end-of-service benefits after
my resignation within a few years. Is it required to list it as a debt for me from my
employer?
No, end-of-service benefits are not to be listed while the Applicant is still working with his/
her relevant employer.

33 Executive I nstructions for the Disclosure System
1. What is meant by the Description in the Statement of Moveable Assets?
It is the type of Moveable Asset, be it a vehicle, motorbike, piece of art, precious metal,
precious stone, etc... and is a description of that Moveable Asset.
2. What is the minimum value for Moveable Assets that shall be listed in the disclosure?
The minimum value for a Moveable Asset to be listed is when a single type exceeds the value
of AED 75,000 at the time its ownership is transferred to the Applicant for commercial
purposes.
3. I own a vehicle and its value changed with time, should I list its value at the time its
ownership was transferred?
Yes. Its value shall be listed at the time its ownership is transferred to the Applicant if it is
owned for commercial purposes rather than personal use.
4. What is included under Vehicles within Moveable Assets?
Vehicles include heavy equipment such as excavators, ships and otherwise as well as light
equipment such as cars, motorbikes, boats and otherwise owned by the Applicant or his/
her minor children, with value or total exceeding 75 thousand Dirham at the time their
ownership was transferred to the Applicant.
5. What should be listed under Remarks?
Any data, information or clarifications not mentioned in the previous tables, or that would
give more clarification.
9. Questions related to Moveable Assets for commercial
purposes: