Whistleblowing & Ethical Conduct

Kedah Islamic Asset Management Berhad (“KIAM”) is committed to upholding the highest standards of ethics, integrity, and corporate governance, in full compliance with all applicable laws, regulations, and internal policies. We believe that a strong ethical culture is fundamental to protecting our investors, stakeholders, and long-term business sustainability.

As part of this commitment, KIAM has established a clear and secure whistleblowing framework that enables individuals to report any suspected improper conduct in a responsible and confidential manner. Whistleblowing plays an important role in helping the Company identify, address, and prevent unethical or unlawful behaviour.

Who Can Make a Disclosure

Under this framework, whistleblowers may include:

• Employees, agents, or office-bearers of KIAM; and

• External parties such as customers, service providers, vendors, consultants, and shareholders.

Confidentiality & Protection

KIAM takes the protection of whistleblowers seriously. Any disclosure made in good faith will be treated with strict confidentiality, and the identity of the whistleblower will only be disclosed on a strictly need-to-know basis. Employees who report concerns in good faith will be protected from retaliation or adverse consequences.

These protections are aligned with the Whistleblower Protection Act 2010, which provides safeguards including confidentiality of identity, immunity from civil and criminal liability, and protection from detrimental action.

How to Make a Disclosure

Disclosures of suspected improper conduct may be submitted through the following channels:

• Email: whistleblowing@kiam.com.my

• Mail:

Compliance Department
Kedah Islamic Asset Management Berhad
178 Lebuhraya Sultanah Bahiyah
05350 Alor Setar
Kedah Darul Aman, Malaysia

To facilitate a proper review and investigation, whistleblowers are encouraged to provide sufficient details, including the parties involved, dates, locations, and any relevant supporting documentation.

Reports relating to market misconduct or breaches of securities laws by market participants should be directed to the Securities Commission Malaysia, which is designated as an enforcement agency under the Whistleblower Protection Act 2010.

Good Faith Requirement

All disclosures must be made in good faith. Whistleblowers must have reasonable grounds to believe that the information disclosed is true and must act in the best interests of the Company, without malice or personal gain.

Exclusions from Protection

Whistleblower protection may be revoked or excluded under the Whistleblower Protection Act 2010 in certain circumstances, including where:

• The whistleblower was involved in the improper conduct disclosed;

• The disclosure involves an offence under the Act;

• The information disclosed is prohibited by law (e.g. under the Official Secrets Act 1972);

• The disclosure is frivolous, vexatious, knowingly false, misleading, or made primarily to avoid disciplinary action.

Any person who knowingly makes a false or untrue disclosure commits an offence under the Whistleblower Protection Act 2010.