Fountain Set is committed to the highest standards of openness, probity and accountability. We expect all employees (full time and part time) of the Group to conduct themselves with integrity, impartiality and honesty. In line with our commitment, a whistle-blowing mechanism has been put in place for our employees and other related third parties s such as consultants and suppliers. It is designed to encourage them to raise serious concerns in confidence about misconduct, fraudulent activities or malpractices in any matter related to the Group through this reporting channel.

All concerns should be made in writing to the Chairman of the Board of Directors:

- by e-mail (pr@fshl.com); or

- by post:

  Fountain Set (Holdings) Limited

  Block A, 6/F, Eastern Sea Industrial Building

 29-39 Kwai Cheong Road, Kwai Chung, New Territories, Hong Kong

  Chairman of the Board of Directors

Persons raising the concerns are required to disclose their identities and contact details. Anonymous disclosure will not be considered. Any person making a genuine and appropriate complaint through this channel will be treated fairly and properly. All reports of complaints, including the identity of the person, will be treated with the strictest confidence.