Whistle Blowing Policy – cytomed

CYTOMED THERAPEUTICS GROUP WHISTLEBLOWING POLICY

1. INTRODUCTION

1.1

CytoMed Therapeutics Limited and its subsidiaries (the "Group") are committed to a high standard of compliance with accounting, financial reporting, internal controls, corporate governance and auditing requirements, and any legislation relating thereto. In line with this commitment, the Whistleblowing Policy (the "Policy") aims to provide an avenue for employees and external parties to raise concerns and offer reassurance that they will be protected from reprisals or victimisation for whistle blowing in good faith.

1.2

The Policy is intended to encourage employees and external parties to raise concerns, in confidence, about possible irregularities.

2. SCOPE

2.1

This Policy applies to all employees as well as to shareholders, consultants, vendors, contractors, outside agencies doing business with employees of such agencies, and any other parties with a business relationship with the Group.

3. OBJECTIVE OF THIS POLICY

3.1

Deter wrongdoing and to promote standards of good corporate practices.

3.2

Provision of proper avenues for employees and external parties to raise concerns about actual or suspected improprieties in matters of financial reporting or other matters and receive feedback on any action taken.

3.3

Give employees and external parties the assurance that they will be protected from reprisals or victimisation for whistleblowing in good faith.

4. REPORTABLE INCIDENTS

4.1

Some examples of concerns covered by this Policy include, but are not limited to, the following:

  • Concerns about the Group's banking and treasury, procurement, accounting, business sensitive information, internal controls or auditing matters;
  • Breach of failure to implement or comply with the Group's policies or code of conduct;
  • Impropriety, corruption, acts of fraud, theft and/misuse of the Group's properties, assets or resources;
  • Conduct which is an offence or breach of law;
  • Abuse of power or authority;
  • Serious conflict of interest without disclosure;
  • Any other serious improper matters which may cause financial or non-financial loss to the Group, or damage to the Group's reputation;
  • Fraud against investors, or the making of fraudulent statements to the Nasdaq Stock Market LLC, members of the investing public and government or state authorities;
  • Acts to mislead, deceive, manipulate, 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 the Group;
  • Concealing information about any malpractice or misconduct.
4.2

The above list is intended to give an indication of the kind of conduct which might be considered as "wrong-doing". In cases of doubt, the whistle-blower should seek to speak to his or her immediate superior or follow the procedure for reporting under this Policy.

5. PROTECTION AGAINST REPRISALS

5.1

If an employee raises a genuine concern under this Policy, he or she will not be at risk of losing his or her job or suffering from retribution or harassment as a result. Provided that the employee is acting in good faith, it does not matter if he or she is mistaken. For an external party who raises genuine concern in good faith, he or she will not be barred from future quotation or tenders of jobs/services in the event he or she is mistaken.

5.2

However, the Group does not condone frivolous, mischievous or malicious allegations. Employee(s) making such allegations will face disciplinary action, as appropriate.

5.3

Likewise, if investigations reveal that the external party making the complaint had done so maliciously or for personal gain, appropriate action, including reporting the matter to the police, may be taken.

6. CONFIDENTIALITY

6.1

The Group encourages the whistle-blower to identify himself/herself when raising a concern or providing information. The whistle-blower's identity as well as concerns raised will be treated with strictest confidentiality.

6.2

Exceptional circumstances which information provided by the whistle-blower could or would not be treated with strictest confidentiality includes:-

  • Where the Group is under a legal obligation to disclose information provided
  • Where the information is already in the public domain
  • Where the information is given on a strictly confidential basis to legal or auditing professionals for the purpose of obtaining professional advice
  • Where the information is given to the Police or other authorities for criminal investigation
6.3

In the event the Group is faced with a circumstance not covered by the above, and where the whistle-blower's identity is to be revealed, the Group will endeavour to discuss this with the whistle-blower first.

7. CONCERN AND INFORMATION PROVIDED ANONYMOUSLY

7.1

The Group will consider anonymous reports, but concerns expressed or information provided anonymously will be investigated on the basis of their merits.

8. WHISTLEBLOWING PROCEDURE

8.1

Employees of the Group or external parties can address his/her concerns to the Independent Directors (which also the Whistle Blowing Committee), via email at whistleblowing@cytomed.sg. This email will be available in the Group's website for easy reference by the employee and external parties respectively.

8.2

Concerns or information are preferably raised or provided in writing to the abovementioned email. The aim of such arrangement is to ensure independent investigations of such matters and for appropriate follow-up actions.

8.3

The written report should at least consider the following information:

  • Name of whistle-blower
  • If from an employee, name of the company of the Group, department, designation and contact information
  • If from an external party, contact information and name of company, if any
  • Description of case (Describe the suspected improper activity or misconduct and how you know about it. Specify who, what, where and how, and provide evidence where available)

9. INFORMATION POINTS TO NOTE WHEN RAISING A CONCERN OR PROVIDING INFORMATION

9.1

The earlier the concern is raised the easier it is for the Group to take effective action.

9.2

The Group expects the whistle-blower to provide his/her concern in good faith and to show to the appropriate officer that there are sufficient grounds for his/her concerns.

10. HOW THE GROUP WILL RESPOND

10.1

The Group assures that any legitimate concern raised or information provided will be reviewed and investigated if deemed necessary. The following factors will be taken into consideration:

  • Severity of the issue raised;
  • Credibility of the concern or information; and
  • Likelihood of confirming the concern or information from attributable sources
10.2

Depending on the nature of the concern raised or information provided, the investigation will be conducted involving one or more of these persons or entities:

  • The Audit Committee;
  • The External or Internal Auditor;
  • Forensic Professionals;
  • The Police or Commercial Affairs Department; and/or
  • The Corrupt Practices Investigation Bureau.
10.3

The amount of contact between the whistle-blower and the person(s) investigating the concern raised and information provided will be determined by the nature and clarity of the matter reported. Further information provided may be sought from the whistle-blower during the course of the investigation. When the investigation is completed, the investigating officer(s) will communicate the findings to the Audit Committee for its necessary action.