ESG Report 2025

20 Summary of “The United Laboratories Anti-Fraud and Whistleblowing Management Policy” Definition of Fraud 1.Unlawful use, embezzlement, misappropriation, theft, appropriation, or trading of Group property; 2.Abuse of authority by management personnel to engage in illegal or non-compliant economic activities; 3.Falsification, false reporting, concealment, deletion, or alteration of accounting records, information documents, business transactions, etc.; 4.Disclosure of the Group's trade secrets or violation of non-competition provisions; 5.Counterfeiting, unauthorised use, or theft of official seals; 6.Other acts involving commercial bribery, such as offering or accepting bribes; 7.Other acts that harm the Group's economic interests or seek improper personal gain. Rights and Obligations of Whistleblowers and Related Parties 1.Comply with applicable laws, regulations, and relevant Group policies; 2.Provide the name of the reported person, specific details of the violation or misconduct, and supporting evidence, and be held responsible for the truthfulness of the whistleblowing content; 3.Not use whistleblowing as a pretext to commit any illegal or criminal act; 4.Report issues through the Group's designated channels, including the published whistleblowing hotline, email address, reporting website, etc.; 5.When required to cooperate with an investigation, the whistleblower shall actively cooperate and shall not provide false information or obstruct the investigation. Protection and Reward Measures for Whistleblowers 1.No person shall retaliate against a whistleblower under any pretext. Retaliation includes conniving, covering up, bribing, or instructing others to infringe upon the personal or property rights or other legitimate interests of the whistleblower or their relatives. The Group will hold the retaliating party accountable. If the act constitutes a criminal offence, the matter shall be referred to judicial authorities. The whistleblower has the right to demand that the retaliating party cease the infringement, apologise, compensate for losses, or directly file a lawsuit with the court. 2.If a whistleblower suffers retaliation, they have the right to report the matter to the responsible unit or a higher authority. If the whistleblower's personal safety is threatened, relevant departments shall promptly take protective measures and, where necessary, coordinate with external authorities. 3.If a whistleblower receives unfair treatment as a result of whistleblowing, the Group's Internal Audit/Supervision Department shall, after verifying the facts, recommend that the unit that made the decision or its superior unit rectify the situation. 4.If a whistleblowing matter is verified and helps the Group recover losses, the whistleblower may be commended or rewarded at the Group's discretion in accordance with the relevant provisions. Handling of Fraud The Group's Internal Audit/Supervision Department is responsible for carrying out the Group's anti-fraud work, including organising fraud risk assessments, establishing and maintaining whistleblowing channels and procedures, receiving and investigating fraud cases, and issuing fraud assessment reports and recommendations for action. Oversight of Anti-Fraud Work The Board is responsible for the supervision and guidance of the Group's anti-fraud work. The Group's Internal Audit/Supervision Department regularly reports to the Board on the Group's anti-fraud work plan, implementation status, receipt of whistleblowing reports on fraud cases, investigation results, and handling recommendations. It receives the Board's comments and instructions, and keeps written records properly for future reference. When formulating and implementing the annual audit plan, the Group's Supervision Department shall fully consider the identification and assessment of fraud risk factors, and provide guidance for the Group's anti-fraud efforts. The United Laboratories International Holdings Limited 2025 Environmental, Social and Governance Report