This Transparency and Disclosure was last reviewed or revised on January 1, 2026.

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At DSML Holdings, transparency and disclosure are fundamental to the way we operate. We maintain a rigorous internal framework to ensure that our investors, shareholders, and all parties with whom we do business can rely on us to operate in a compliant, responsible, and ethical manner. Our governance structures are designed strictly to meet the regulatory requirements of the jurisdictions in which we operate.

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Disclosures

As an alternative investment sponsor and holding company, DSML Holdings maintains extensive internal reporting and disclosure standards. We are committed to professionalism and integrity across all our investment and operational activities, guided by our institutional framework and fiduciary duties to our investors.

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Principles for the Acquisition and Use of Data

Understanding and properly utilizing data is necessary for DSML Holdings and our operating entities. We use data to evaluate investment opportunities, improve operating performance, and maximize internal efficiencies. DSML has implemented a robust legal and compliance framework to ensure that all data is obtained, handled, and protected in strict accordance with applicable privacy laws and jurisdictional regulations.

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Regulatory Bodies and Jurisdictional Compliance

All of our investment and asset management activities are subject to multi-jurisdictional compliance infrastructures. We conduct business through regulated entities and maintain rigorous standards of fiscal and financial transparency with the following regulatory bodies:

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• DSML Holdings LLC (South Korea): Operates as the strategic sponsor and primary holding entity. Subject to the fiscal and regulatory standards of the National Tax Service (NTS) of the Republic of Korea.

• Époque Arts Corp. (South Korea): Core operating entity subject to the tax compliance and financial reporting requirements of the National Tax Service (NTS).

• Maurice’s Seoul Foundation (South Korea): Non-profit institutional vehicle operating subject to the regulatory standards of the National Tax Service (NTS) and relevant governmental authorities.

• DSML Holdings Pte. Ltd. (Singapore): Conducts strategic management and advisory activities. Regulated by and operates under the compliance standards set by the Monetary Authority of Singapore (MAS).

• DSML Holdings VCC (Singapore): Variable Capital Company serving as the vehicle for alternative investment funds. Registered and maintained in compliance with the Monetary Authority of Singapore (MAS).

• DSML Holdings LLC (U.S.): Facilitates North American capital market engagements. Subject to the jurisdiction of the State of New York and tax compliance requirements of the Internal Revenue Service (IRS).

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Commitment to Responsible Investing

DSML Holdings incorporates environmental, social, and governance (ESG) factors into our investment decision-making processes. We conform to industry-led efforts to promote responsible investing, ensuring alignment with global institutional standards.

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International Operations

For additional information regarding transparency and disclosure with respect to international operations, please consult our Global Governance Disclosure or contact our Compliance Department. For additional information regarding our transparency and disclosure protocols with respect to international operations, please consult our Global Governance documents or contact our Compliance Department.