Compliance Declaration

The LION Group’s strong reputation for trustworthiness has been built through decades of hard work by its employees. The trust the Group enjoys has been a key driver of its growth and development. As our operating environment continues to undergo profound changes, we strongly believe that it is necessary to clearly lay out the principles that anchor our behavior, which we have honed over years of operations, in a Code of Conduct. We must create and maintain a framework that will ensure that each and every person working in the LION group understands and is able to carry out their responsibilities.

Compliance means obeying laws and regulations as well as maintaining a strong ethical grounding in order to satisfy the expectations and needs of customers and other stakeholders while fulfilling our role as a public entity. We regard ethics as meaning, broadly, doing what is right. In concrete terms, we see this as rooted in being honest, observing social mores, not antagonizing others, and thinking of others as we think of ourselves. Based on this understanding, we established the LION Group Charter for Corporate Behavior.

We hereby declare our commitment to upholding the LION Group Charter for Corporate Behavior and ensuring that the Company is useful and valuable to society.

AL (All LION) Heart Hotline

In LION Singapore (hereinafter, the “Company”), compliance is the cornerstone of the company’s existence, and we commit to uphold the highest integrity and trust in our daily practices. If the Company’s employees or stakeholders become aware of any conduct in violation by the Company or its employees, in areas of laws or corporate ethics, or otherwise wish to consult about any other ethical issues, they can report or consult through this Compliance Hotline.

Reporting Windows

• Compliance Committee
  LION Corporation (S) Pte Ltd.
  221 Kallang Bahru, LION Building, Singapore 339349
  Email to: compliance@lioncorp.com.sg

Other alternatives:

1. LION Corporation Auditing Office
   Attn: Person responsible for corporate ethics, Auditing Office, LION Corporation
   1-3-28 Kuramae, Taito-ku, Tokyo 111-8644, Japan
   Email to: ethics@lion.co.jp
2. External attorney
   Attn: Attorney-at-law, Shuji Yamaguchi Okabe & Yamaguchi Counselors at Law
   5F, Eiha-shinkawa, 1-5-17, Shinkawa, Chuo-ku, Tokyo 104-0033 Japan
   Email to: al-hot@olo.gr.jp

Reporting method

• Please provide report in writing via any one of above windows.
• Report may be made anonymously. However, anonymous report may hinder follow-up clarifications and investigations. Whistleblowers are encouraged to identify themselves where possible (name and contact details) to facilitate the investigation process.
• All reports should be made in good faith.

Whistleblower Protections

• The identity of whistleblower and all information disclosed will remain strictly confidential.
• The staff tasked with investigating and responding to consultations and reports maintain strict confidentiality regarding such consultations and reports and their content.
• Individuals shall not be treated disadvantageously for having used the hotline for consultation or reporting.
• Individuals shall not be treated disadvantageously for cooperating in investigations, etc.