WHISTLEBLOWING POLICY

This whistleblowing policy is designed to encourage employees of Ideal Jacobs (Malaysia) Corporation Bhd ("the Company" or "IJM") together with its subsidiaries, (the "Group"), and related third parties (e.g customers, suppliers, etc., who deal with the Company ("Third Parties") to raise concerns, in confidence, about misconduct, malpractice or irregularities in any matters related to the Company.