Extract to table

To the extent any provision of this Policy is more protective of whistleblowers than the corresponding requirement of the HinSchG, the more protective provision shall apply

1 — Key Defined Terms As used in this Policy, the following terms shall have the meanings set forth below

1 shall have the meanings ascribed to them elsewhere in this Policy

Any concern regarding the application of IFRS or the conduct of the Company's audits shall be treated as an Accounting Matter

The Complaint Register shall be maintained in electronic form with appropriate access controls and encryption, and access shall be limited to the Compliance Officer, the Compliance Officer's designated staff, and the members of the Audit Committee

3 — Escalation to the Audit Committee All complaints relating to Accounting Matters — including accounting, internal accounting controls, and auditing matters — must be reported by the Compliance Officer to the Audit Committee within five (5) business days of receipt of the complaint