ACI Global's Enterprise Risk Management Policy

PURPOSE

ACI GLOBAL will maintaina robust Enterprise Risk management ERM framework to ensure.

• Significant current and emerging risks and opportunities are identified and understood;
• Appropriate and prudent risk management systems to manage these risks are developedand effectively implemented;
• Regular reviews are conducted to evaluate the effectiveness of risk mitigation measures;and
• Reports are produced on a regular basis regarding adherence to this policy

Objectives

The objectives of this policy are to:

• Establish the risk appetite of ACI GLOBAL;
• Identify the key responsibilities of the Owner, Chief Risk Officer, Agency Owner, audit committee and management;
• Outline the frequency, form and content of reporting requirements;

Risk Appetite and Risk Tolerances

The risk appetite of ACI GLOBAL is [INSIGNIFICANT OR MINOR] [This is where the potential exposure is less than 2% of gross revenue for the group] or the group is maintaining a ZERO DEBT TO EQUITY RATIO. Significant risks must have Owner approved risk management policies and/or risk management strategies.

• Risk tolerances will be developed for each identified significant risk that reflect the level of risk appetite elected by the Owner and management [based upon potential exposure].

The Managing Directory is responsible for the review and implementation of this policy and the maintenance of all associated documents