Whistle Blowing Policy

AIMS APAC REIT Management Limited (the "Company") expects the highest standards of integrity from all Employees, in particular in respect of the Employee's accountability of the Company's assets, including moneys and confidential information entrusted to them or received by them in the course of exercising their employment in the Company. An Employee includes a director, executive, manager or other officer or contractor of the Company and all external parties who have a business relationship with the Company. External parties include customers, suppliers, contractors and the general public.

The Company takes a serious view of any misfeasance on the part of any of its Employees. Disciplinary action shall be taken against any Employee who is found to be in breach of any of his/her fiduciary or legal duties owed to the Company in connection with assets entrusted to them or received by them. The Company will take all reasonable steps to protect an Employee who, acting in the interests of the Company, make such disclosures, from any detrimental action in reprisal for making the disclosure. It will also afford natural justice to the person who is the subject of the disclosure.

A Whistle Blowing Policy has been put in place to provide a channel through which Employees may report in good faith and in confidence any concerns in financial and other matters and arrangements are in place for independent investigation with appropriate follow-up action. This Policy is intended to conform to the guidance as set out in the Code of Corporate Governance 2012 (the "Code"). Pursuant to the Code, the Audit, Risk & Compliance Committee has the overall authority and oversight of this Policy from time to time. The Whistleblower Protection Officer has day-to-day operational responsibility for this Policy, and shall ensure that all staff who may deal with concerns or investigations under this Policy receives regular and appropriate training.

Under the Whistle Blowing Policy, all Employees can notify in writing of any reportable conduct to the Whistleblower Protection Officer or the Chairman of the Audit, Risk and Compliance Committee. The email address of the Whistleblower Protection Officer is compliance@aimsapac.com.