Strictly Private & Confidential — Draft for Discussion — Subject to Legal, Tax & Regulatory Review
Section IV

Risk & Governance

Key risk factors, structural considerations, and the governance framework overseeing the Fund.

10 Risk Factors

Key considerations for prospective investors

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Illiquidity Risk

Capital is locked up for the selected tenure (12 to 60 months) and early redemption may not be available or may be subject to penalties.

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Credit & Counterparty Risk

Underlying equity and debt investees may default, underperform, or delay repayment.

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Special Pool Variability

The additional 3% and 6% returns for Tier 3 and Tier 4 are contingent on realised gross profit and are not guaranteed.

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Market & Economic Risk

Financing activity and investee performance may be affected by broader economic and interest rate conditions.

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Cross‑Border & Currency Risk

Investments across multiple ASEAN jurisdictions and currencies are subject to FX, capital control, and repatriation risk.

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Frontier Market Risk

Cambodia, Laos and Myanmar exchanges carry elevated liquidity, disclosure, and market‑infrastructure risk.

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Sector Concentration Risk

Technology, healthcare and manufacturing exposures may be correlated with global supply‑chain and innovation cycles.

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Regulatory Risk

Cross‑border equity/debt financing may be subject to securities, licensing, and disclosure requirements before capital is raised or deployed.

10.1 Structural & Compliance Risk

Risks specific to the multi‑entity architecture

Risks specific to the multi‑entity SPV, Limited Partner SPV, Management Company and Master Fund architecture set out in Section 6.1.

SPV Layering & Structural Risk

Multiple tiers of individual SPVs and a pooling Limited Partner SPV add legal and administrative complexity; a failure or insolvency event at any single entity level could affect investors' ability to recover capital through that layer.

Master Fund & Management Co. Risk

Investment decisions for the pooled capital are exercised by the Management Company on behalf of the Master Fund; Fund performance, controls and continuity depend materially on the Management Company's governance, judgment and operational capability.

Cross‑Entity Commingling & Recovery Risk

Because the Master Fund deploys capital pooled from all four tier SPVs through a single Limited Partner SPV, investment losses at the Master Fund level are shared across all tiers on a pro‑rata basis, regardless of an investor's selected lock‑up tier.

Multi‑Entity Regulatory & Compliance Risk

The tier SPVs, Limited Partner SPV, Management Company and Master Fund may be established in different jurisdictions, each carrying separate licensing, registration, disclosure and ongoing reporting obligations that must be maintained across the structure.

11 Governance, Reporting & Compliance

Oversight framework for the Fund

Administration

Independent oversight

Independent fund administrator and/or trustee to oversee subscriptions, redemptions, and payouts.

Reporting

Audited & periodic disclosure

Annual audited financial statements and periodic (at minimum semi‑annual) investor reporting, including disclosure of gross profit, administrative costs, payables, and Special Pool Fund calculations.

Legal

Jurisdictional review

Legal review to confirm the appropriate fundraising structure, exemption, or licence required to offer this Fund to individual investors in the relevant jurisdiction, as well as any cross‑border investment approvals required in each target ASEAN market.

Documentation

Clear subscription terms

Clear subscription and redemption documentation specifying lock‑up tenure, base return, administrative cost treatment, and Special Pool Fund eligibility for each tier.

12 Disclaimer

This document is a draft proposal prepared for discussion purposes only and does not constitute an offer or solicitation to invest, nor financial, legal, or tax advice. All return figures, market data, and index performance figures are indicative, approximate, and target‑based, not guaranteed, and are current only as of the date(s) noted. Before this Fund is offered to individual investors or capital is deployed across ASEAN markets, the sponsor should obtain appropriate legal, tax, and regulatory advice, including confirmation of any licensing, private placement exemption, or cross‑border investment requirements applicable in each relevant jurisdiction.

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