Umm Al Qawain General Investments ( Formerly–Umm Al Qawain Cement Industries P.S.C ) was established as a public shareholding company in the Emirate of Umm Al Qawain by Emiri Decree No. 82/2 dated 11 February of 1982 . After the approval of the competent authorities and under the Trade License No. 14 issued on 27.11.1983 by Department of Economic Development Umm Al Qawain. Under the statute of incorporation of the company held on 11.02.1982 and in accordance with the provisions of Federal Law No. 2 of 1984 regarding commercial companies the laws amending it.