, No. SorNor. 28/2549 Re: Investment and Holding of Assets for a Fund dated 17 July 2006 under Part 2: Rules of Investment Limit of Funds and preceding Chapter 1: Rules of Investment Limits in General

Investment Limits in General thereof: “Clause 51/1. In calculating investment limits for compliance with the requirements under this Part in respect of the provident fund with multiple investment policies

earnings management Accrual earnings management Timing for manage earnings During the fiscal year After the end of the accounting period but within the confines of accounting system Benefits Not a GAAP

of Assets, 2004 (as amended), is less than 15 percent and the total size of all transactions in the past 6 months also does not exceed the 15 percent threshold limits as prescribed in the regulations

boundaries ○ Tracking emissions over time ○ Calculating emissions ○ Managing inventory quality ○ Accounting for reductions ○ Reporting ○ Verification ○ Target setting Background Content coverage The TCFD

Acquisition and Disposition of Assets, 2004 (as amended) is less than 15 percent and the total size of all transactions in the past 6 months also does not exceed the 15 percent threshold limits as prescribed in

size of all transactions in the past 6 months also does not exceed the 15 percent threshold limits as prescribed in the regulations. The transaction takes place with immediate effect. For further

size of all transactions in the past 6 months also does not exceed the 15 percent threshold limits as prescribed in the regulations. The transaction closes with immediate effect. For further information

transactions in the past 6 months also does not exceed the 15 percent threshold limits as prescribed in the regulations. This transaction is expected to be completed within second half of 2018, subject to

the 15 percent threshold limits as prescribed in the regulations. This transaction is expected to be completed within Q1, 2019, subject to regulatory approvals. Please be informed accordingly. Yours