ESG Report 2023

Summary of “The United Laboratories Anti-Fraud and Whistleblowing Management Policy” In order to safeguard the interests of the Group, prevent fraudulent activities, regulate the management of whistleblowing matters, and reduce operational risks, this policy has been established. 01 The purpose of anti-fraud is to regulate the professional behavior of management and all other employees, strictly adhere to relevant laws, regulations, professional ethics, and the Company's rules and regulations, and prevent behaviors that may harm the interests of the Company and its shareholders. 02 The term "fraud" referred to in this policy specifically refers to acts where internal or external individuals adopt fraudulent or illegal means to seek improper benefits for themselves or others, including but not limited to: 1. Employees stealing, attempting to steal, or instigating others to steal company secrets or intentionally disclosing confidential business information. 2. Employees and related parties (including but not limited to direct relatives) accepting or soliciting bribes from affiliated enterprises, suppliers, channels, and customers, including acts of receiving loans, assets, or other benefits. 3. Employees exploiting their positions, violating the company's credit management system, colluding with each other, forging or altering false data to secure higher credit limits or favorable return policies for channels or customers, providing false cooperation information, forging or assisting in forging false certificates and documents. 4. Engaging in business competition or other business cooperation activities with the company without proper filing and authorization, including but not limited to engaging in businesses that compete with the company or participating in such businesses during employment, engaging in related-party transactions without filing or approval. 5. Employees embezzling or misappropriating company assets through their positions, including but not limited to requesting customers to make private payments, misappropriating company assets for personal use, illegal use, theft, misappropriation, buying and selling company properties, concealing transaction details, setting up private cash funds, and other behaviors. 6. Incurring expenses for improper purposes, such as paying bribes or kickbacks. 7. Transferring company's transaction opportunities or potential profitable projects to other individuals or companies using their positions. 8. Forging company documents, including forging the company's and its management's seals to falsify company or departmental documents or reports, falsifying or misreporting annual or semi-annual performance data or annual bonus data, falsifying, tampering with, destroying, or hiding accounting records or vouchers. 9. Engaging in false transactions, including but not limited to purchasing or selling non-existent (unreal) assets, fabricating facts or concealing the truth, causing the company to make payments for false transactions. 10. Violating the company's relevant expense reimbursement management regulations, issuing false invoices, making unauthorized reimbursements (reimbursements outside the scope defined by the company) to obtain company funds. 11. Other actions that seek improper benefits for oneself or others, thereby harming the interests of the company. 03 04 The Company provides channels for smooth reporting and disclosure of fraudulent activities. Employees and stakeholders can report internal employees or related fraud cases to the Company through the following means, including whistleblowing or reports regarding violations of professional ethics by the Company and its personnel: Whistleblowing hotline: 0760-87133912 Whistleblowing email: tults@tul.com.cn Mailing address: Audit and Legal Affairs Centre, No. 12 Jialian Road, Tanzhou Town, Zhongshan City, Guangdong Province. 05 The organizational structure of the Company's anti-fraud matter includes the Board of Directors and the Audit and Legal Affairs Centre. 27 Environmental, Social and Governance Report 2023 The United Laboratories International Holdings Limited