1. Dasin Retail Trust, Dasin Retail Trust Management Pte Ltd (as trustee-manager) and its subsidiaries (“the Group”), are committed to a high standard of compliance with accounting, financial reporting, internal controls, corporate governance and auditing requirements and any legislation relating thereto. In line with this commitment, the Whistleblowing Policy (‘Policy') aims to provide an avenue for employees and external parties to raise concerns and offer reassurance that they will be protected from reprisals or victimisation for whistleblowing in good faith.
    2. The Policy is intended to conform to the guidance set out in the Code of Corporate Governance which encourages employees to raise concerns, in confidence, about possible irregularities.
    1. This policy is applicable to all employees of the Group and its business partners.
    1. Deter wrongdoing and to promote standards of good corporate practices.
    2. Provision of standard avenues for employees and the Group's business partners to raise concerns about actual or suspected improprieties in matters of financial reporting, violations of law or other matters and receive feedback on any action taken.
    3. Give employees the assurance that they will be protected from reprisals or victimisation for whistleblowing in good faith.
    1. The Group encourages the whistleblower to identify himself/herself when raising a concern or providing information. All concerns will be treated with strict confidentiality and investigated objectively as based on the facts of the case.
    2. Exceptional circumstances under which information provided by the whistleblower could or would not be treated with strictest confidentiality include:
      • Where the Group is under a legal obligation to disclose information provided
      • Where the information is already in the public domain
      • Where the information is given on a strictly confidential basis to legal or auditing professionals for the purpose of obtaining professional advice
      • Where the information is given to the Police or other authorities for criminal investigation
    3. In the event we are faced with a circumstance not covered by the above, and where the whistleblower's identity is to be revealed, we will endeavor to discuss this with the whistleblower first.
    1. Some examples of concerns covered by this Policy that can be brought up by the Group's employees or business partners include (this list is not exhaustive):
      • Concerns about the Group's accounting, internal controls or auditing matters
      • Breach of or failure to implement or comply with the Group's policies or code of conduct
      • Impropriety, corruption, acts of fraud, theft and/misuse of the Group's properties, assets or resources
      • Conduct which is an offence or breach of law
      • Abuse of power or authority
      • Serious conflict of interest without disclosure
      • Intentional provision of incorrect information to public bodies
      • Any other serious improper matters which may cause financial or non-financial loss to the Group, or damage to the Group's reputation
      • Fraud against investors, or the making of fraudulent statements to the Singapore Exchange Securities Trading Limited, members of the investing public and regulatory authorities
      • Acts to mislead, deceive, manipulate, coerce or fraudulently influence any internal or external accountant or auditor in connection with the preperation, examination, audit or review of any financial statements or records of the Group
      • Concealing information about any malpractice or misconduct
    2. The above list is intended to give an indication of the kind of conduct which might be considered as “wrong-doing”. In cases of doubt, the whistleblower should seek to speak to his or her immediate superior or follow the procedure for reporting under this Policy.
    1. All whistleblowing reports are to be provided in writing via email to whistleblowing@dasintrust.com Access to the email is restricted to the Chairman of the Audit and Risk Committee and the Internal Audit department.
    2. As much as possible, all documents relating to the whistle-blowing reports are to be maintained in softcopy with restricted user access. All hardcopy documents are to be maintained under lock and key.
    3. Ideally, the Group recommends the whistleblowing report to include basic information such as parties involved, date, time, type of wrongdoing, evidence substantiating the wrongdoing and contact details.
    4. Concerns expressed anonymously are much less persuasive and may hinder investigation work as it is more difficult to look into the matter or to protect the whistleblower's position. Accordingly, the Group will consider anonymous reports, but concerns expressed or information provided anonymously will be investigated on the basis of their merits.
    1. The earlier the concern is raised the easier it is for the Group to take action.
    2. The Group expects the whistleblower to provide his/her concern in good faith and to show to the appropriate officer that there are sufficient grounds for his/her concern.
    3. The Group also recognizes that the whistleblower may wish to seek advice and be represented by his/her trade union officer.
    1. The Group assures you that any concern raised or information provided will be investigated, but consideration will be given to these factors:
      • Severity of the issue raised
      • Credibility of the concern or information
      • Likelihood of confirming the concern or information from attributable sources
    2. The Audit and Risk Committee is responsible for assessing the concern raised and leading the investigation. Depending on the nature of the concern raised or information provided, the investigation may be conducted involving one or more of these persons or entities as well:
      • The Internal Audit Department
      • The External Auditor
      • Forensic Professionals
      • The Police or Commercial Affairs Department
    3. The Internal Audit Department will compile a list of whistle-blowing reports in the whistle-blowing register. The whistle-blowing register will be submitted on a weekly basis to the Audit and Risk Committee, who may, at their discretion, refuse to investigate a complaint if there is insufficient information provided by the whistleblower. If the complaint does not merit an investigation, the Audit and Risk Committee will notify the Internal Audit Department, who will disclose the reason for non-investigation with the respective complainants and whistleblowers.
    4. The Internal Audit Department will complete the investigation within 15 working days from the date of acceptance of the complaint.
    5. The amount of contact between the whistleblower and the person(s) investigating the concern raised and information provided will be determined by the nature and clarity of the matter reported. Further information provided may be sought from the whistleblower during the course of the investigation.
    6. The Internal Audit Department will communicate the findings of the investigation(s) to the Audit and Risk Committee for their necessary action.
    1. If an employee raises a concern that was found to be genuine under this Policy, he or she will be entitled to certain awards. The offending party will be punished based on the severity of the offence. Partners of the Group that are found to be in violation will be investigated and included in the Group's blacklist.
    2. If the complaint was investigated to be untrue or partially untrue and the complaint was made in good faith, the Internal Audit Department will clarify the matter to both parties.
    3. The Group does not condone frivolous, mischievous or malicious allegations. Employee(s) making such allegations will face disciplinary action in accordance with the Group's Disciplinary Procedures.
    1. Regardless of the significance of the concern or outcome, all whistleblowing should be communicated to the Audit and Risk Committee. This can be done in the form of a quarterly summary report.
    2. The whistle-blowing policies and procedures will be reviewed by management and the Audit and Risk Committee on an annual basis.


  1. 序言
    1. 1.1 Dasin Retail Trust, Dasin Retail Trust Management Pte Ltd(作为信托经理)及其附属公司 (“集团”),致力于遵守会计,财务报告,内部控制,公司治理和审计要求以及相关法律法规的规定。 本着这一目的,集团特别制定了举报制度(“举报制度”)。该制度旨在为员工及外部人员提供举报途径,并确保举报人受到妥善的保护,不会因诚实举报而遭到报复。
    2. 本政策是按照《公司治理守则》鼓励员工秘密举报企业可能存在的违规行为的要求而制定的。
  2. 适用对象
    1. 本政策对集团所有员工及其业务合作伙伴适用。
  3. 目的
    1. 制止违法行为,促进良好企业做法标准。
    2. 为雇员和集团的商业伙伴提供规范的举报途径,鼓励举报存在或涉嫌存在财务报告、法律法规或其他事项的违法行为,并规范举报反馈机制。
    3. 向员工保证,只要他们诚意举报,公司会保护他们免受打击报复。
  4. 保密性
    1. 集团鼓励举报人在举报或者提供信息的时候表明自己的身份,并且集团会为举报人举报的问题保密,并根据案件事实客观地调查。
    2. 集团无法严格为举报人提供的信息保密的例外情况如下:
      • 集团按照法定义务必须提供的信息
      • 已经公开的信息
      • 按照严格保密约定提供给律师或审计人员以获取专业咨询意见的信息
      • 因刑事调查的需要提供给警察或其他政府部门的信息
    3. 除以上情况外,需要披露举报人身份的,集团会尽量先征求举报人的意见。
  5. 举报事项
    1. 本政策支持以下事件的举报(下表所示事件并非全部可举报事件,仅为一些示例):
      • 关注本集团的会计,内部控制或审计事项
      • 不遵守或违反集团政策或行为守则
      • 行为不端、贪污、欺诈、盗窃/挪用集团财产、资产或资源
      • 违法行为
      • 滥用职权
      • 没有披露的严重利益冲突
      • 故意向政府部门提供错误信息
      • 可能给集团带来经济损失、非经济损失或危害集团声誉的其他严重不端行为
      • 欺骗投资人或者向新交所、投资公众及监管部门提供欺诈性报告
      • 误导、欺骗、操纵、胁迫或欺诈性影响负责编制、检查、审计或审阅集团财务报告或记录的内部/外部会计或审计人员
      • 隐瞒任何渎职或不端行为的信息
    2. 上述示例为不正当行为提供了参照依据。怀疑存在不正当行为的举报人应向直接领导汇报或者按照本政策规定的举报规程进行汇报。
  6. 如何举报或提供信息
    1. 所有举报信将通过电子邮件发给 whistleblowing@dasintrust.com 查阅电子邮件仅限于审计与风险委员会(“审计委员会”)主席和内部审计部门。
    2. 有关举报报告的所有文件都得尽量保持在软拷贝,并且限制用户访问。所有的硬拷贝文件在不使用时必须被锁定在存储里。
    3. 集团建议举报者在举报信中最好详细说明举报事件的基本情况,日期,时间,事态发展及证据和联系方法。
    4. 匿名举报缺乏说服力,并且可能妨碍调查工作,因为调查此事或从保护举报人的立场来看会更困难。因此,集团虽然也接受匿名举报,但是对匿名举报的事件或提供的信息,集团会视情况决定是否开展相关调查。
  7. 举报或提供信息是需注意的重要问题
    1. 越早举报,集团越容易采取行动。
    2. 集团希望举报人能够诚实举报可疑情况,并向负责的领导提供充足的举报依据。
    3. 集团也认识到举报人可能会需要他人提供建议或由工会领导代表自己。
  8. 集团如何回应
    1. 集团保证会对举报的问题或提供的信息进行调查,但是集团会考虑到以下因素:
      • 举报事件的严重性
      • 举报或提供的信息的可靠性
      • 从有关来源确定举报情况或信息的可能性
    2. 审计委员会负责评估所提出的问题并引导调查。 根据被举报情况及提供信息的性质,以下一名或以上人员或机构可能会参与相应的调查活动:
      • 内部审计部门
      • 外部审计师或内部审计师
      • 法证专家
      • 警察或商务部
    3. 内部审计部门将在举报登记册上编制举报报告清单。 举报登记册将每周提交给审计委员会。如果举报人提供的信息不足,内部审计部可以酌情拒绝调查投诉。 如果投诉不值得调查,审计委员会将会通知内部审计部门,内部审计部门将向相关投诉人和举报人披露不调查的原因。
    4. 内部审计部门将在接受投诉之日起15个工作日内完成调查。
    5. 举报人和负责调查举报问题及信息的人员之间的交流次数由举报性质及清楚程度决定。调查期间可能需要举报人进一步提供相关情况说明。
    6. 负责调查工作的领导负责将调查发现上报审计委员会,以便审计委员会采取必要行动。
  9. 防止报复的保护措施
    1. 如果员工根据本政策提出了被认定是真实的关切,员工将有权获得某些奖励。 违规方将根据犯罪的严重程度予以惩罚。 被发现违规的集团合伙人将被调查并纳入本集团的黑名单。
    2. 如果举报被调查为不真实或部分不真实,但举报是真诚的,内部审计部门将向双方澄清事宜。
    3. 集团决不容许无意义、胡闹或恶意举报。集团会按照适用纪律规定对这类举报员工采取纪律处分。
  10. 审计委员会的参与
    1. 所有举报(无论举报或结果的严重性)都应该通知审计委员会。 举报按季度总结报告沟通给审计委员会。
    2. 管理层和审计委员会将每年审查举报政策。