Mun Hean Whistle-Blower Policy

1. Mun Hean is dedicated to upholding the highest standards of integrity in its business practices.

In line with its firm stance against fraud, bribery, corruption, and any other unethical behaviour, Mun Hean has implemented the Whistle-Blower Policy. The Policy serves to:

(a) Establish a reliable channel for employees, vendors, customers, and other stakeholders to report significant misconduct or issues, particularly related to fraud, controls, or ethical matters, without fearing reprisals when reporting in good faith; and

(b) Ensure that effective mechanisms are in place to enable impartial investigation of the reported concerns and to take appropriate follow-up actions.

2. Suspected wrongdoings that should be reported include, but are not restricted to:
(a) Corruption, misappropriation, or blackmail;
(b) Misconduct concerning accounting or other financial affairs;
(c) Substantial violations of Mun Hean Group policies or internal controls;
(d) Criminal activities or breaches of legal or regulatory requirements;
(e) Actions that endanger the health and safety of individuals; or
(f) Concealment of any of the aforementioned incidents.

3. Maintaining confidentiality is paramount in handling all reports, unless disclosure is essential for conducting investigations and implementing corrective actions, in accordance with relevant laws and regulations. In this regard:

(a) The identity of the individual (“Whistleblower”) making the allegation will be kept confidential and shared only with the Investigating Committee, provided it does not impede or obstruct any investigation.

(b) During the investigation process, the source of the information may be disclosed to individuals involved in investigating or resolving the report.

(c) The Whistleblower who submits the report may be required to provide a statement as part of the evidence-gathering process.
Mun Hean is committed to zero tolerance for harassment or victimization of individuals reporting legitimate concerns. Additionally, no individual should face retaliation for reporting a genuine concern, even if it later proves to be unfounded. While the Policy aims to safeguard
Whistleblowers from unfair treatment stemming from their report, it explicitly prohibits baseless and false complaints. Moreover, the Policy is not intended as a means to address personal grievances.

4. Whistleblowers are encouraged to report their concerns to the management. Every concern raised will undergo an independent assessment to ensure fair and thorough consideration. While concerns expressed anonymously pose challenges for effective action, they will still be evaluated, taking into account the severity and credibility of the issues raised, as well as the likelihood of confirming the allegation from identifiable sources and provided information. Therefore, it is encouraged for whistleblowers to provide their contact information to facilitate clarifications during the investigation process. If a whistleblower chooses to remain anonymous, they will not be informed of the investigation outcome regarding the reported case.

5. Please report to:

Email: ethics@munhean.com.sg

6. The Policy shall be reviewed periodically, to ensure compliance with applicable laws and regulations or to accommodate organizational changes.

Version 1.0 April 2024