The following procedures have been adopted by both the Audit Committee and Israeli Audit Committee of GreenPro Capital Corp. (the “Company”) to govern the receipt, retention and treatment of complaints regarding the Company’s accounting, internal controls, fraud, code of ethics, legal matters or other aspects of the Company’s operations or actions, and to protect the confidential, anonymous reporting of employee concerns, questionable accounting or auditing matters.

绿专资本集团的审计委员会采用了以下程序来管理有关公司会计,内部控制,欺诈,道德规范的投诉的接收,保留和处理, 法律事务或公司运营或行动的其他方面,以及保护员工。所有可疑会计或审计事项的机密,都可以作匿名报告。

POLICY
It is the policy of the Company to treat any complaints (“Complaint”) seriously and expeditiously. Employees, officers or members of the board of directors of the Company (“Board”) will be given the opportunity to submit for review by the Company confidential and anonymous Complaints, including without limitation, the following:

• Fraud against investors, securities fraud, mail or wire fraud, bank fraud or fraudulent statements to the SEC or members of the investing public;
• Violations of SEC rules and regulations applicable to the Company and related to accounting, internal controls and auditing matters;
• Intentional error or fraud in the preparation, review or audit of any financial statement of the Company;
• Significant deficiencies in or intentional noncompliance with the Company’s internal controls; • violation of the Company’s code of ethics or any Company policy; and
• Violation of any law applicable to the Company.

If requested by the employee, the Company will protect the confidentiality and anonymity of the employee to the fullest extent possible, consistent with the need to conduct an adequate review. Vendors, customers, business partners and other parties external to the Company will also be given the opportunity to submit Complaints; however, the Company is not obligated to keep Complaints from non-employees confidential or to maintain the anonymity of non-employees.

Complaints will be reviewed under the direction of the US Audit Committee of the Board (“Audit Committee”) and oversight by the Company’s designated legal counsel (“Legal Counsel”) or whomever the Audit Committee determines to be appropriate, and if required, by the Israeli Audit Committee in order to allow it to comply with the requirements of the Israel Companies Law.
The Company will abide by all laws that prohibit retaliation against employees, officers or directors who lawfully submit complaints under these procedures.

In the event that the Company contracts with a third party to handle Complaints or any part of the complaint process, the third party will comply with these policies and procedures. Complaint and Investigation Procedures.

政策

公司的政策是认真,迅速地处理任何投诉。本公司(「董事会」)的雇员,高级职员或董事会成员将有机会提交本公司机密及匿名投诉以供审阅,包括但不限于以下各项:
•欺诈投资者,证券欺诈,邮件或电汇欺诈,银行欺诈或向证券交易委员会或投资大众的欺诈性声明;
•违反适用于公司的SEC规则和法规,涉及会计,内部控制和审计事项;
•准备,审查或审计公司任何财务报表时的故意错误或欺诈行为;
•重大缺陷或故意不遵守公司内部控制; •违反公司的道德规范或任何公司政策;和
•违反适用于公司的任何法律。

如果员工提出要求,公司将尽可能保护员工的机密性和匿名性,与进行充分审查的必要性相一致。供应商,客户,业务合作伙伴以及公司外部的其他方也将有机会提交投诉;但是,公司没有义务保证非员工的投诉保密或保持非员工的匿名性。

投诉将在审计委员会的指导下进行审查,并由公司指定的法律顾问(“法律顾问”)或审计委员会认为合适的任何人进行监督。
公司将遵守所有禁止对根据这些程序合法提交投诉的员工,官员或董事进行报复的法律。

如果公司与第三方签订合同以处理投诉或投诉过程的任何部分,则第三方将遵守这些政策和程序。投诉和调查程序。

PROCEDURES
Receipt of Complaints
(OPTION 1) Telephone Hotline: Any person with a Complaint can call a toll free number as detailed below to submit his or her Complaint. Employees who call this number need not leave their names or other personal information and reasonable efforts will be used to conduct the investigation that follows from any employee call in a manner that protects the confidentiality and anonymity of the employee making the call. The intake phone call will be received by a third-party contractor specifically engaged to provide the hotline services, or an internal person specifically designated to receive hotline calls.
Among other things, the following information may be requested by the person receiving the call:

• If an employee or officer, the division of the Company in which the caller works and, if a non-employee, where such person is employed or such person’s relationship to the Company;
• Any relevant information concerning the allegations; and
• Name of the caller (unless the caller decides to remain anonymous).

The information from the call will be documented in a format acceptable to the Company and shall include at a minimum a written description of the information received concerning the Complaint allegations.

(OPTION 2) Website: Any person may submit a Complaint on the Company’s website which is a third party operated website. Employees submitting this information need not leave their names or other personal information and reasonable efforts will be used to conduct the investigation that follows from a Complaint in a manner that protects the confidentiality and anonymity of the employee submitting the Complaint.

处理程序
收到投诉
(选项1)电话热线:任何有投诉的人都可以拨打下面详述的免费电话号码提交投诉拨打此号码的员工不需要留下他们的姓名或其他个人信息,并且将采用合理的努力来进行任何员工呼叫之后的调查,以保护拨打电话的员工的机密性和匿名性。接听电话将由专门用于提供热线服务的第三方承包商或专门指定接收热线电话的内部人员接收。
除其他事项外,接听电话的人可能会要求提供以下信息:

•如果是员工或高级职员,呼叫者工作的公司部门,如果是非雇员,则雇用该人员或该人员与公司的关系;
•有关指控的任何相关信息;和
•呼叫者的姓名(除非呼叫者决定保持匿名)。

来电的信息将以公司可接受的格式记录,并至少包括收到的有关投诉指控的信息的书面说明。

(选项2)网站:任何人都可以在公司网站上提交投诉,该网站是第三方运营的网站。 提交此信息的员工无需留下其姓名或其他个人信息,并且将采用合理的措施进行投诉后的调查,以保护提交投诉的员工的机密性和匿名性。

Treatment of Complaints:
• A Complaint made under these procedures shall be directed to Company’s in-house legal Counsel who shall report directly to the Audit Committee on such matters.
• The Audit Committee along with Legal Counsel shall review the Complaint, and the Audit Committee may instruct the Legal Counsel to investigate it himself or herself or may assign an employee, other outside counsel, advisor, expert or third-party service provider to investigate or assist in investigating the Complaint. Legal Counsel may direct that any individual assigned to investigate a Complaint work at the direction of or in conjunction with Legal Counsel or any other attorney in the course of the investigation.
• Unless otherwise directed by the Audit Committee, the person assigned to investigate will conduct an investigation of the Complaint and report his or her findings or recommendations to the Audit Committee. If the investigator is in a position to recommend appropriate disciplinary or corrective action, the investigator also may recommend disciplinary or corrective action.
• If determined to be necessary by the Audit Committee after consultation with Legal Counsel, the Company shall provide for appropriate funding, as determined by the Audit Committee, to obtain and pay for additional resources that may be necessary to conduct the investigation, including without limitation, retaining outside counsel or expert witnesses.
• At least once per each calendar quarter and whenever else as deemed necessary, Company’s in-house legal Counsel shall submit a report to the Audit Committee and any other member of Company management that the Audit Committee directs to receive such report, to the Israeli Audit Committee in order to allow it to comply with the requirements of the Israel Companies Law, that summarizes each Complaint made within the last fiscal quarter and specifically indicates:

(a) the complainant (unless anonymous, in which case the report will so indicate), (b) a description of the substance of the Complaint, (c) the status of the investigation, (d) any conclusions reached by the investigator and (e) findings and recommendations.

• At any time with regard to any Complaint, the Audit Committee may specify a different procedure for investigating and treating such a Complaint, such as when the Complaint concerns pending litigation.

投诉处理:
•根据这些程序提出的投诉应直接向公司内部法律顾问提出,该法律顾问应就此类事项直接向审计委员会报告。
•审计委员会和法律顾问应审查投诉,审计委员会可指示法律顾问自己进行调查,或指派员工,其他外部顾问,顾问,专家或第三方服务提供商进行调查或协助调查投诉。在调查过程中,法律顾问可指示被指派调查投诉的任何个人在法律顾问或任何其他律师的指示下或与其一起工作。
•除非审计委员会另有指示,否则被指派调查人员将对投诉进行调查,并向审计委员会报告其调查结果或建议。如果研究者能够建议适当的纪律处分或纠正措施,调查员也可以建议采取纪律处分或纠正措施。
•如果审计委员会在与法律顾问协商后确定有必要,公司应提供审计委员会确定的适当资金,以获取和支付进行调查所需的额外资源,包括但不限于保留外部律师或专家证人。
•每个日历季度至少一次以及必要时,公司内部法律顾问应向审计委员会和审计委员会指示接收此类报告的公司管理层的任何其他成员向以色列审计报告提交报告。委员会为了使其能够遵守以色列公司法的要求,该法律总结了上一财政季度内的每一份投诉,具体表明:

(a)投诉人(除非匿名,在此情况下报告将如此表明),(b)投诉实质内容的说明,(c)调查情况,(d)调查员和(e)调查结果和建议。

•在任何投诉的任何时候,审计委员会可以指定一个不同的程序来调查和处理此类投诉,例如当投诉涉及未决诉讼时。

Access to Reports and Records and Disclosure of Investigation Results
All reports and records associated with Complaints are considered confidential information and access will be restricted to members of the Israeli Audit Committee or Audit Committees (the “Committees”), employees of the Company or outside counsel involved in investigating a Complaint as contemplated by these procedures. Access to reports and records may be granted to other parties at the discretion of the Committees.

Complaints and any resulting investigations, reports or resulting actions will generally not be disclosed to the public except as required by any laws or regulations or by any corporate policy in place at the time.

Retention of Records
All Complaints and documents relating to such Complaints made through the procedures outlined above shall be retained for at least five years from the date of the complaint, after which the information may be destroyed unless the information may be relevant to any pending or potential litigation, inquiry or investigation, in which case the information may not be destroyed and must be retained for the duration of that litigation, inquiry

GreenPro Telephone Hotline
In order to access the GreenPro Telephone Hotline please dial as instructed below:
• If located within Asia please dial 852-3111 7718

获取报告和记录以及披露调查结果
与投诉相关的所有报告和记录均被视为机密信息,访问权限仅限于审计委员会的成员,公司员工或参与调查这些程序所涉及的投诉的外部法律顾问。 委员会可酌情授予其他各方对报告和记录的访问权。

除非当时任何法律或法规或任何公司政策要求,否则投诉和任何由此产生的调查,报告或由此产生的行为通常不会向公众披露。

保留记录
通过上述程序提出的与此类投诉相关的所有投诉和文件应自投诉之日起保留至少五年,之后信息可能会被销毁,除非该信息可能与任何未决或潜在的诉讼相关,查询或调查,在这种情况下,信息不得销毁,并且必须在诉讼调查期间保留

绿专资本电话热线
要访问绿专资本电话热线,请按照以下说明拨打:
•如果位于亚洲境内,请拨打852-3111 7718