Manulife US REIT - Sustainability Report 2017

Number of Fines or Sanctions for Non-compliance Target • No incident of non-compliance with laws and regulations resulting in fines or sanctions in the year ended 31 December 2017 • Zero incidents of non-compliance with relevant laws and regulations in the next year Corporate Policies and Processes Objectives Availability Anti-Fraud Policy The policy describes a framework within which MUST strives to: (1) prevent, identify, and detect fraud; and (2) ensure that adequate controls are in place to accomplish those objectives. Internal Policy Anti-Money Laundering and Anti- Terrorist Financing Policy The policy outlines the responsibilities, accountabilities and processes to ensure that MUST effectively mitigates the risks associated with money laundering and terrorist financing activities. Internal Policy Code of Business Conduct and Ethics The code affirms MUST’s commitment to ethical conduct and its practice of complying with all applicable laws and avoiding potential or actual conflicts of interest. Internal Policy Personal Data Protection Act (PDPA) To ensure MUST’s compliance with the PDPA The PDPA is available on https://www. pdpc.gov.sg/legislation-and-guidelines Social Media Policy To minimise reputational, business, compliance and legal risks associated with social media usage, employees are required to adhere to the social media policy. Internal Policy Timely disclosure of information To minimise reputational and business risk and compliance with marketing and exchange regulations. Internal Process Review accuracy of information on corporate website Review accuracy of all marketing collaterals before publication Health & Safety Policy The policy serves to ensure safety of all users of our properties and to ensure compliance with the WSHA. Internal Policy Workplace Safety and Health Act (WSHA) Internal Process The WSHA is available on https://sso. agc.gov.sg/Act/WSHA2006 Mandatory and voluntary trainings are provided to employees to ensure that they comprehend what is expected of them and their reporting obligations. Orientation and induction programmes are conducted for new hires. Emails are sent regularly to Board of Directors and employees to remind them of their reporting obligations and on any related or applicable regulatory updates. For tenants, health and safety issues can be raised during tenant engagement meetings held by the Property Manager. In addition, educational sessions for tenants and building users, grievance mechanisms (i.e. feedback channels) and anonymous whistle- blowing channels are available. To ensure compliance with relevant rules and regulations, the compliance team is actively involved in all business activities. Periodic submission of data to respective regulators and application and review of licences are also tracked. In addition, the internal audit team reviews processes and procedures to ensure compliance and the Manager follows an established and comprehensive ERM framework where regular reports are submitted to the Board. Please see the Corporate Governance report on page 70 and the ERM framework for more information. FY2017 Performance and Target 65 Annual Report 2017

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