4- The Extraordinary General Assembly shall have the authority to approve the issue of bonds convertible into shares. The reason for this transfer shall beis an increase in the capital of the Company. Therefore, this Decree shall contain the controls mentioned by the legislator in Article 87 of the Omani Companies Law:
A) This conversion occurs only two years after the date of issue of the bonds.
B) The nominal value of the bond shall be equal to the par value of the share.
C) The owner of the bond has the option of accepting the conversion of his bonds into shares, or the receipt of the nominal value of his bonds.