4- The following terms and phrases, wherever mentioned herein, shall have the meanings assigned thereto unless the context requires otherwise:

Rules: Anti-Fraud Rules for Finance Companies.

SAMA: Saudi Arabian Monetary Authority.

Fraud: An act or omission intended to gain, directly or indirectly, an advantage, that would not be gained otherwise, for the party committing the fraud or for other parties. This includes, but is not limited to, the following:

a. use of documents containing incorrect information;

b. non-disclosure or deliberate concealment of information required by law;

c. abuse of authority, a position of trust, or a fiduciary relationship; and 

d. asset misappropriation.

 Finance Company: A joint-stock company licensed by SAMA to engage in finance activities.