A — INVESTMENT DISCLAIMER & GENERAL NOTICE

This notice applies to all content published on the website of iGroup Fund (Pty) Ltd.

A.1 Nature of the Website and its Content

A.1.1 The Website and its contents are published for general information purposes only. Nothing on the Website constitutes financial, investment, tax, or professional advice.

A.1.2 iGroup Fund is not a Financial Services Provider under FAIS 37 of 2002 and is not regulated by the FSCA in respect of financial services. iGroup Fund is a REIT listed on The Integrated Exchange (I-Ex) under the Financial Markets Act 19 of 2012, with securities settled via STRATE.

A.1.3 Nothing on the Website constitutes an offer to subscribe for or purchase securities in iGroup Fund. Any acquisition of securities is made only on the basis of an approved prospectus and subject to I-Ex rules.

A.2 Investment Risk

A.2.1 An investment in iGroup Fund securities involves risk. The value of securities and distributions may fall as well as rise. Past performance is not indicative of future performance and no guarantee of future performance is made.

A.2.2 Capital invested is not guaranteed. Distributions depend on property portfolio performance, rental collection, market conditions, and the board’s decision on distribution appropriateness. Distributions are not guaranteed.

A.2.3 Property-related securities carry inherent risks including vacancy, tenant default, interest rate, liquidity, valuation, regulatory, tax change, and economic risks. Prospective investors should carefully consider these risks.

A.2.4 iGroup Fund maintains REIT status under section 25BB of the Income Tax Act 58 of 1962. REIT status is not guaranteed and may be affected by legislative change. Tax treatment of distributions depends on each investor’s individual circumstances. Investors should obtain independent tax advice.

A.3 Investor Eligibility and Suitability

A.3.1 The information on this Website is directed at institutional investors and high-net-worth investors. It is not directed at general retail investors.

A.3.2 Pension funds and similar institutional investors should satisfy themselves, with their own legal advisers, of applicable investment limits under the Pension Funds Act 24 of 1956 and Regulation 28 before investing.

A.3.3 The information on this Website is not directed at persons in jurisdictions where distribution would breach applicable law. Persons outside South Africa who access this Website do so at their own initiative and are responsible for compliance with local laws.

A.4 Accuracy and Currency

A.4.1 The Company takes reasonable steps to ensure accuracy and currency of information on this Website. However, no representation or warranty is made as to accuracy, completeness, or fitness for any purpose.

A.4.2 All information is current as of the date shown on the relevant page. Visitors are encouraged to verify all information independently.

A.4.3 References to third parties, advisers, or tenants do not constitute endorsement or recommendation by iGroup Fund. Links to third-party websites are provided for convenience only.

B — FORWARD-LOOKING STATEMENTS NOTICE

This notice applies where financial projections, forecasts, distribution guidance, or statements of anticipated future performance appear on this Website.

B.1 Identification

Certain statements, projections, and estimates constitute forward-looking statements, identified by words such as ‘expects’, ‘anticipates’, ‘intends’, ‘projects’, ‘believes’, ‘estimates’, or similar expressions.

B.2 Risks and Uncertainties

B.2.1 Forward-looking statements involve risks and uncertainties. Actual results may differ materially due to: (i) macroeconomic conditions (interest rates, inflation); (ii) property market conditions (rental rates, vacancy); (iii) tenant financial difficulties; (iv) adverse tax or regulatory changes; (v) environmental or climate-related risks; and (vi) litigation or regulatory actions.

B.2.2 Forward-looking statements are made as at the date published. iGroup Fund undertakes no obligation to update any forward-looking statement, save where required by law. Reliance should not be placed on forward-looking statements in making investment decisions.