An independent service to report any incidents of fraud or misconduct occurring within or relating directly to the Company, which gives one the opportunity to raise, in confidence and without fear of reprisal, for appropriate investigation and action.

The whistleblower’s identity and the concerns raised will be kept confidential, unless as required by the law to reveal to parties such as lawyers, police or investigators.

Below is a list of examples (though not exhaustive) of reportable incidents covered by this policy:

• Concerns about Zixin’s accounting, internal controls, or auditing matters;
• impropriety, corruption, acts of fraud, theft and/misuse of Zixin’s properties, assets, or resources;
• conduct which is an offence or breach of law;
• serious conflict of interest without disclosure;
• breach of Zixin’s policies or code of conduct;
• Concealing information about any of the above malpractice or misconduct;
• any other serious improper conduct that may cause financial or non-financial loss to Zixin or damage its reputation;
• fraud against members or making fraudulent statements to the Council, members of the public and government or state authorities;
• manifestation of intention to mislead, deceive, coerce, or fraudulently influence any internal or external accountant or auditor in connection with the preparation, examination, audit or review of any financial statements or records of Zixin.

Reporting Channel

Email:	jimmyngpk@gmail.com
Postal:	Private & Confidential Attention: Lead Independent Director 60 Paya Lebar Road, #13-40 Paya Lebar Square, Singapore 409051

Such reports are preferably made in writing, either in the form of a letter or email, and in detail setting out the background and history of events as well as the reason(s) for concern.

Information To Be Provided:

In making a report, please provide the following information, where possible:

• Name(s) and contact details of person(s)/organisation(s) allegedly involved
• Description of the incident, including where, when and how did the incident occur
• How you came to know about the incident
• Details of any witnesses and evidence you know of
• Value of any money or assets involved
• Any other information that may substantiate the concern.

All cases of whistleblowing will be reported to the Audit Committee.