Extract of Whistle Blower Policy

Tian An China Investments Company Limited and its subsidiaries (“Group”) is committed to the highest possible standards of openness, probity and accountability and has an obligation to provide a channel for all directors and employees (including full-time or part-time staff, contract staff, temporary staff and staff under secondment), and those who deal with the Group (including but not limited to consultants, agents, contractors, suppliers of goods and services, customers, creditors and debtors) (“Other Stakeholder(s)”) to report material concern(s) regarding avoidance of internal controls, incorrect or improper financial or other reporting, or any alleged unlawful or improper practices or wrongful conduct taking place within the Group.

The Whistle Blower Policy (“Policy”) outlines the procedures for employees as well as Other Stakeholders (whistle blower) to express serious concerns where there could be a material impact on the Group, such as actions (actual or suspected) that:

• may lead to incorrect financial reporting;
• are not in line with an applicable Group policy;
• are unlawful; or
• otherwise amount to serious improper conduct.

Employee and Other Stakeholder who has material concern(s) regarding avoidance of internal controls, incorrect or improper financial or other reporting, or any alleged unlawful or improper practices or wrongful conduct in the Group is encouraged to report as soon as possible/practicable, but in any case, within 30 calendar days after becoming aware of the same to the designated email and address for the attention of the Audit Committee through the Secretary to the Audit Committee. Details of the whistle blower (including name, department/business unit, company, contact number, address or email address etc.) are not required but are encouraged to be provided so as to facilitate the investigation and such details will be kept in the strictest confidence.

(This is an extract of the Policy and if there is any inconsistency and ambiguity between the English version and the Chinese version, the English version shall prevail.)