Internal Risk Assessment Model

The Internal Risk Assessment Model is an internally used model to assess the investment risks associated with specific real estate or real estate-based projects. Internal, meaning the risk is calculated internally and for subjective use of clients.

The model is not generated, endorsed, assessed or otherwise associated by credit assessment third parties such as consultancy firms or independent credit assessment firms as is industry standard when dealing with institutional clients and large funds.

Please note: risk assessment is not an exact science, any and all models assessing risk are subjective in nature and assume vacuum-based scenarios. "Black Swans" or events that are only imaginable in hindsight are a de facto, one should always assume any property can lose the entirety of its investment, if not be liable to additional capital input.

This risk assessment model is used primarily for 3 functions:

1

Assisting clients with further understanding of risk/reward ratio

There's a direct correlation between risk & potential return of an investment, the riskier the endeavor the more likely it is to produce a higher return, clients also expect a higher return when they have higher chance of losing the investment ("Risk Premium") however both outliers occur due to specific circumstances and projects with equivalent risk levels can have different returns ("Outperformance").

2

Assisting Local Developers/Project Operators & RBIPs with Portfolio Structuring

Portfolio SPVs or SPVs holding multiple properties / separate investments, should always be segregated by Risk. Otherwise it creates a scenario similar in nature to the Synthetic CDO that caused the 2008 financial crisis by packaging together high-risk and low-risk assets. (the failure of high-risk drags low-risk assets with them). Segregation by asset class & risk allows diversification into various 'plays' whilst retaining bankruptcy-remoteness of each project.

3

Assisting Investment Strategists of Individual Properties

Each Fund & REIT and other cumulative investment vehicle maintains strict risk parameters of the type of 'plays' it should invest in, the assessment of risk is the final decider whether that 'play' can be used by the fund / REIT.

The Assessment occurs within the Real Estate Investment Calculator, by completing all the financial projections of the investment first, and then completing the human required inputs.

The assessment consists of providing various scores to factors in a few key segments: Local Developer/Project Operator general wellbeing, national wellbeing, Project Qualitative Risk Analysis; Project Quantitative Risk Analysis. also slightly adjusting the scale due to the burden of additional and key risk assessments that factor in.

The first part provides an overall overview of the type of risks considered and their points received.

The second part provides the company set thresholds for the allowed losses accumulated on a specific property / project, and the instruments permitted to use in each case scenario.

The third part is a detailed orientation of the model's each factor, point system that is used to evaluate the risk and the reasoning behind the scores evaluated.

Risk Assessment Model

Risk Level AssessmentInt. RatingBuy2 RangeBuild2/Fix2 Range
Very Low RiskAAA+1,536.35 - 1,600.001,704.84 - 1,775.00
AAA1,472.71 - 1,536.351,634.69 - 1,704.84
AAA-1,409.06 - 1,472.711,564.53 - 1,634.69
AA+1,345.42 - 1,409.061,494.38 - 1,564.53
AA1,281.77 - 1,345.421,424.22 - 1,494.38
Low RiskAA-1,218.13 - 1,281.771,354.07 - 1,424.22
A+1,154.48 - 1,218.131,283.91 - 1,354.07
A1,090.83 - 1,154.481,213.76 - 1,283.91
A1,027.19 - 1,090.831,143.60 - 1,213.76
BBB+963.54 - 1,027.191,073.44 - 1,143.60
Moderate RiskBBB899.90 - 963.541,003.29 - 1,073.44
BBB-836.25 - 899.90933.13 - 1,003.29
BB+772.60 - 836.25862.98 - 933.13
BB708.96 - 772.60792.82 - 862.98
BB-645.31 - 708.96722.67 - 792.82
B+581.67 - 645.31652.51 - 722.67
High RiskB518.02 - 581.67582.35 - 652.51
B-454.38 - 518.02512.20 - 582.35
CCC+390.73 - 454.38442.04 - 512.20
CCC327.08 - 390.73371.89 - 442.04
CCC-263.44 - 327.08301.73 - 371.89
Very High RiskCC+199.79 - 263.44231.58 - 301.73
CC136.15 - 199.79161.42 - 231.58
CC-72.50 - 136.1591.27 - 161.42
C+8.85 - 72.5021.11 - 91.27
C>0 - 8.85>0 - 21.11

General Local Developer/Project Operator Wellbeing

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Internal Records
Operations Management of Similar Projects
525 pts.
(10 years<)
0 pts.
(>1 year)
Internal Records
Company Designated Reserves
525 pts.
(*1)
0 pts.
(*2)
Opinion Based
Organizational Capability
325 pts.
(Above Avg.)
8.34 pts.
(Below Avg.)
Internal Records.
Credit History
30 pts.
(*3)
-25 pts.
(*4)
Internal Records.
Repayment Delay History
50 pts.
(<30 days)
-25
(Default)

*1 ">12 months of current interests & principle liabilities (senior secured debt)"

*2 "<3 months of current interests & principle liabilities (senior secured debt)"

*3 "No Previous Problems"

*4 "Significant Performance Failures"

National Well-being

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
KYC Limited (World Risk Map)
Know our Country World Risk Map
1125 pts.
(90-100)
0 pts.
(0-9)
World Bank
(WGI) Voice and Accountability
2625 pts.
(100)
0 pts.
(0-3)
World Bank
(WGI) Political Stability and Absence of Violence
2625 pts.
(100)
0 pts.
(0-3)
World Bank
(WGI) Government Effectiveness
2625 pts.
(100)
0 pts.
(0-3)
World Bank
(WGI) Regulatory Quality
2625 pts.
(100)
0 pts.
(0-3)
World Bank
(WGI) Rule of Law
2625 pts.
(100)
0 pts.
(0-3)
World Bank
(WGI) Control of Corruption
2625 pts.
(100)
0 pts.
(0-3)
DoingBusiness (World Bank)
Strength of Legal Rights
1225 pts.
(12)
2.12 pts.
(1)
DoingBusiness (World Bank)
Resolving Insolvency
2625 pts.
(100)
0 pts.
(0-3)
DoingBusiness (World Bank)
Enforcing Contracts
2625 pts.
(100)
0 pts.
(0-3)
DoingBusiness (World Bank)
Overall DB Score
2625 pts.
(100)
0 pts.
(0-3)
Third-Party Data
Economic Growth Period
425 pts.
(Expansion)
6.25 pts
(Trough)
Third-Party Data
Population Pyramid
425 pts.
(Expansion)
6.25 pts.
(Trough)
Third-Party Data
Government Subsidies (2Rent)
525 pts.
(Rent Subsidies)
-25 pts.
(No Rent Change)
Third-Party Data
EGR Survivabilitiy
725 pts.
(>10%)
0 pts.
(<0%)

Scoring Methodology

World Bank WGI & Doing Business indicators: 0-25 point scale with 4-point ranges reflects standard international methodology for governance and business climate assessment.KYC World Risk Map: 10-point ranges (90-100, 80-89, etc.) provide granular country risk evaluation.Strength of Legal Rights: 12-point index with proportional scoring (25 to 2.12 points) measures creditor protection effectiveness.Economic Growth Period & Population Pyramid: 4-stage business cycle scoring (25, 18.75, 12.5, 6.25 points) evaluates macroeconomic conditions and demographic trends for investment timing.

Project Quantitative Risk Analysis

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Project Records
Skin-in-the-game (Equity Retained by Company)
625 pts.
(≥75%)
0 pts.
(≤5%)
Project Records
Skin-in-the-game (Profit Generated)
525 pts
(*1)
0 pts.
(*2)
Project RecordsProject Owner / Property Management325 pts
(*3)
0 pts.
(*4)
Financial ProjectionsMarket Evaluation (purchase, % under Market Value)525 pts.
(≥ -50%)
0 pts.
(≥ +25%)
Project PlanningDividend & Private Lender Repayment Frequency625 pts
(End of Project)
5 pts.
(Weekly)
Project Planning
Marketing Level *5
325 pts.
(Level 1)
8.34 pts.
(Level 3)
Project PlanningManagement Level *6325 pts.
(Level 1)
8.34 pts.
(Level 3)
Sales Information
Current Occupancy
625 pts.
(100%)
0 pts.
(0%)
Sales Information
Individual Units
625 pts.
(>6 units)
0 pts.
(1 unit)
Financial Projections
Loan-to-Cost (LTC) %
725 pts.
(<50%)
0 pts.
(≥80%)
Financial Projections
Financial Leverage, %
625 pts.
(<50%)
0 pts.
(≥90%)
Financial ProjectionsPrivate Project Funding325 pts.
(Equity)
0 pts.
Fixed-Income
Project Due Diligence
Location
625 pts.
(Developed)
0 pts.
(desolate)
Financial ProjectionsAverage Expense Growth Ratio ("EGR") Projected725 pts.
(>10% /year)
0 pts.
(<0%/year)
Project Due Diligence
Infrastructure
625 pts.
(Developed)
0 pts.
(Desolate)
Financial ProjectionsOperating Expense Ratio1625 pts.
(>20%)
3.125
(>150%)
Financial ProjectionsDebt Service Coverage Ratio (DSCR)625 pts.
(>2.0)
0 pts.
(<1.0)

Scoring Methodology

Skin-in-the-game (Equity & Profit): Higher equity retention and profit generation demonstrate stronger company commitment and financial performance.Current Occupancy: Direct percentage-based scoring reflects property utilization efficiency and market demand.Financial Leverage: Lower leverage ratios indicate reduced financial risk and greater stability.Location & Infrastructure: Development level scoring evaluates geographic and infrastructural advantages for project success.

*1 "<1% of Assests Under Management ("AUM") per annum generated on average as profit."

*2 ">5% of Assests Under Management ("AUM") per annum generated on average as profit."

*3 "Full Project Owner and Full Internal Management of Property."

*4 ">Management of Investment with Third-Party Project Manager."

*5 Company sees that real estate project marketing can be split into 3 levels, (1) low-budget marketing by means of utilizing free internet MLS services, placing property with a real estate agent, etc. (2) Mid-Budget marketing by paying for advertising in relation to property sales & tenant acquisition. (3) High-Budget Marketing that requires a sales department and employee(s) to manage sales (predominantly large developments).

*6 Company sees that real estate property management can be split into 3 levels, (1) Occasional Maintenance (2) Constant Maintenance by an employee, (3) Full Maintenance Team on site.

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Financial ProjectionsCap Rate vs Forward Cap Rate (Change %) Projected625 pts.
(> -25%)
0 pts.
(>30%)
Financial Projections
Loan-to-Value (LTV) %
725 pts.
(<50%)
0 pts.
(≥80%)
Sales InformationGovernment Mandates & Subsidies525 pts.
(Rent Subsidies)
-25 pts.
(*1)

*1 "Encumbrance on any rent increase for the duration of projected investment period."

Project Qualitative Risk Analysis

PROBABILITY
Example: Qualitative Opinion Based 5x5 Matrix
5Very High54321
4High106842
3Moderate1512983
2Low20161264
1Very Low252015105
Very Low 1Low 2Moderate 3High 4Very High 5
SEVERITY

Market Dynamics Risk

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Opinion Based
In Event of Market Saturation & Oversupply
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Standard Market Demand Fluctuations
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Strong Economic Crisis (Decline in Spending)
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedReal Estate Market Crisis (Market Value Asset Collapse)2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedConsumer Preference Change (Significant Shift)2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)

Property Risk

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Opinion Based
Major Physical Issues with the Property
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Structural Failure of the Property
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Issues with Title and Ownership Documents
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedUnprojected Capital Expenditure Required2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedPoor Maintenance2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)

Project Risks

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Opinion BasedFeasibility Failure (Project Quality/Vision not met)2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedSignificant Cost Overruns2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedAcquisition / Construction Period Timeline Delay/Shift2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedShortages & Supply Issues2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedRapid Requirement of Liquidation of Asset2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)

Environmental Risks

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Opinion Based
Natural Disasters
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Man-Made Disasters
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Climate Change Considerations (Known Changes)
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedVandalism and other Damages2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedUnexpected Waste Production Issues (Commercial RE) 2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)

Financial & Legal Risks

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Opinion Based
Liability Lawsuits
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Eminent Domain
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion Based
Property Theft/Extortion
2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedIncome & Capital Gains Tax Increases2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Opinion BasedChanges in Interest Rates2525 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)

After conducting the qualitative risk evaluation in all five aspects (1) Market Dynamics Risks, (2) Property Risks, (3) Project Risks, (4) Environmental Risks, (5) Financial & Legal Risk. Severity Points (1 – 5) and Probability Points (1 – 5) will be aggregated, shall the qualitative analysis show that severity/impact is a greater, project will be considered more prone to low-probability high-impact "Black Swan" events therefore with incentive to shorten the term of the projected investment period. Whilst in the event Probability/Frequency is greater, project will be considered to consistent but mild impacts and therefore with an increased focus on retaining additional contingency & vacancy reserves from any incoming cash flows, evaluating the projections for their stability to sustain occasional exposures without damaging the overall positive results of the project.

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
Financial Projections(Short-Term) Projected Investment Period2625 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Financial Projections
(Long-Term) Projected & Budgeted (Vacancy + Cash Reserve %) /year
2625 pts.
(5x5 Matrix)
1 pts.
(5x5 Matrix)
Project Planning
Years in Business
2625 pts.
(1 year)
0 pts.
(>25 years)
Project Planning
Percent Difference Between Purchase Price & Prop Value
525 pts.
(>= -50%)
0 pts.
(>=25%)
Project Planning
Process I
325 pts.
(Buy2)
8.34 pts.
(Build2)
Project Planning
Proposed | Criteria
325 pts.
(Proposed)
0 pts.
(Other)

Buy2 & Build2 additional quantitative risk assessment

SourceNameCondition(s)High. Mark
(Value)
Low. Mark
(Value)
DoingBusiness (World Bank)
Dealing with Construction Permits Score
2625 pts.
(100)
0 pts.
(0-3)
Sales Information
Current Development Phase at Investment Entry
425 pts.
(Ground-Up)
6.25 pts
(*1)
Sales Information
Current Presales % at Investment Entry
525 pts.
(> 80%)
5 pts.
(≤20%)
Project Planning
Contractors (Share of First Choice and Second Options)
525 pts.
(Internal)
0 pts.
(0/100)
Project PlanningContractors (Previous Collaboration Experience)425 pts.
(*2)
0 pts.
(None)
Financial Projections
Expected net sales revenue to external capital %
525 pts.
( 140%<)
0 pts.
(≥ 110%)
Project Planning
Government Mandates & Subsidies
425 pts.
(*3)
0 pts.
(None)

Reasoning: the more years a specific local developer/project operator and its team have run operations on similar properties or 'plays', the more aware the team is of the hidden costs and therefore may project more accurate financial forecasts, and are more aware of hidden liabilities and challenges and the options to deal with those challenges.

Loss Exposure & Stop Loss Management

The Company maintains a strict loss exposure & stop loss management policy, whereby loss exposure is calculated independently to each investment in any given portfolio. The company monitors KPI's on a monthly to quarterly basis, and has constructed a system of thresholds.

Thresholds:

(i) Project Normal Operations;

a

(ii) Investment Return Failure, but projected cash flows are above liabilities

(iii) 'acceptable losses' within project designated contingency & reserve budgets;

(iv) 'StopLoss Imitation' outside parameters of acceptable losses, liquidity designated reserves are initiated and property is put for sale at market rate.

(v) 'Debt Liquidation' property could not be sold and is continuing to operate at a total loss, listed at above LTV ratio + any secured debt. (The company assumes it has access to 50,000.00 USD of private loans at money market rate +3%) and any warchest funds which can be used for to sustain additional restructuring;

(vi) distressed restructuring.

Decision-Making Protocols

Turnarounds: in the event that projected cash flow begins to exceed projected liabilities, the executive team can begin a turnaround to a previous threshold in the event that it's currently in threshold (I, ii, iii), only if the projected cashflow exceeds liabilities and can return the designated liquidity reserves within 6 months can it return from threshold iv. If the projected cashflow exceeds liabilities and can return designated liquidity reserves + private money loan and interest (money market +3%) within 3 months a property can be moved from Debt liquidation threshold (v). Distressed Restructuring (vi) cannot be turned around.

Cost-Cutting Measures: the company may implement cost cutting measures to ensure the project does not fall into a lower threshold.

Deferred Maintenance: general maintenance can be deferred by no longer than 6 months.

Projected Renovations Savings designated for projected renovations can be deferred by no longer than 12 months

Marketing & Ancillary Costs: can be deferred by no longer than 24 months

SPV, Legal Administrative Costs: can be deferred indefinitely unless the project is the sole project in SPV.

Tax designated savings: cannot be deferred

mortgages interest savings: cannot be deferred

Insurance & Utilities: cannot be deferred

Non-Projected Liabilities: Non-Projected Liability claims which are not covered by insurance. are the main point, in the event that expenses occur a reassessment of the properties investment potential is triggered, in the event that the project can onboard the additional interest payments as part of its operating expenses and increased capital input leaving it in a better position than in the event of a debt liquidation threshold, the company will continue to operate the property to ensure that in the long-term the company losses less (even if the overall project becomes unviable).

The Company always runs stress-tests on its financial simulations of up to 15% additional capital plus money market rate + 3%.