Whistleblowing Policy

Purpose

RC Brown Capital is committed to promoting the highest standards of integrity and accountability in all operations. This Whistleblowing Policy provides a mechanism for reporting and addressing concerns regarding unethical or unlawful conduct.

Scope

Applicable to:

• Employees

• Directors

• Contractors

• Partners

• Stakeholders

• Service providers

Reportable Matters

Examples of Reportable Wrongdoing:

• Fraud or financial misconduct

• Breach of securities laws and regulations

• Violations of internal policies

• Conflicts of interest

• Breach of data privacy

• Money laundering activities

• Bribery or corruption

• Unsafe work practices

• Environmental violations

• Misleading shareholders or regulators

Reporting Channels

Confidential Reporting:

Reports may be submitted via:

• Internal compliance hotline

• Email to compliance@rcbrowncapital.com

• Direct report to HR or management

• Anonymous reporting through third-party platforms

• Written submissions to the Ethics Committee

Protection of Whistleblowing

Non-Retaliation: The Company strictly prohibits retaliation against whistleblowers acting in good faith.

Investigation Process

Review:

Reports will be reviewed by the Compliance Officer and assessed for severity and materiality.

Investigation:

Where required, material breaches will be reported to:

• Securities and Exchange Commission

• Relevant regulatory authorities

• Internal Audit and Risk Committee

• External legal counsel (where necessary)

Regulatory Disclosure

Where regulatory requirements require, breaches may be disclosed to relevant authorities to ensure regulatory compliance and market integrity.

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