Whistle Blowing Policy

First Reit

The Manager has adopted a set of whistle-blowing procedures to provide employees and external parties such as suppliers, customers, contractors and other stakeholders with the accessible channels to report on suspected fraud, corruption, dishonest practices or other similar matters relating to First REIT or the Manager, and for the independent investigation of any reports and appropriate follow-up action. The aim of the whistle blowing policy is to encourage the reporting of such matters in good faith, with the confidence that the person people making such reports will be treated fairly, and to the extent possible, be protected from reprisal. Reports can be lodged via email at Bowsprit.Whistleblow@boardroomlimited.com.