Company: SPPL
Filing Date: 2025-04-08
Form Type: 20-F
Source: 0001641172-25-003217
Chunk: 55

Company: SIMPPLE LTD.
Filing Date: 2025-04-08
Form: 20-F
Item: Item 4
Chunk 55
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 laws and regulations that
are material to our business operations. The Group may be subject to certain fines/penalties arising from its ordinary course of business
from time to time.

Singapore

Workplace
Safety and Health Act 2006 of Singapore (the “ WSHA”)

The
WSHA provides that every employer has the duty to take, so far as is reasonably practicable, such measures as are necessary to ensure
the safety and health of (a) his employees at work and (b) persons (not being his employees) who may be affected by any undertaking
carried on by him in the workplace. These measures include, but are not limited to: (i) providing and maintaining for employees
a work environment which is safe, without risk to health, and adequate as regards to facilities and arrangements for their welfare at
work; (ii) ensuring that adequate safety measures are taken in respect of any machinery, equipment, plant, article or process used
by the employees; (iii) ensuring that employees are not exposed to hazards arising out of the arrangement, disposal, manipulation,
organization, processing, storage, transport, working or use of things in their workplace or near their workplace and under the control
of the employer; (iv) developing and implementing procedures for dealing with emergencies that may arise while those employees are
at work; and (v) ensuring that employees at work have adequate instruction, information, training and supervision as is necessary
for them to perform their work. As an employer in Singapore, IFSC is required to adhere to the WSHA and adopt these measures to ensure
the safety and health of its employees and persons (not being the IFSC’s employees) who may be affected by any undertaking carried
on by him in IFSC’s office premises.

Under
the WSHA, the Commissioner for Workplace Safety and Health (“ Commissioner”) may serve a remedial or a stop-work order in
respect of a workplace, for contravention or omission of any WSHA-specified condition. IFSC has never been served with such a remedial
or stop-work order.

Workplace
Safety and Health (Incident Reporting) Regulations (the “ WSHIR”)

Under
Regulation 4 of the WSHIR, where any accident at a workplace occurs which leads to the death of any employee, the employer shall,
as soon as is reasonably practicable but no later than 10 days after the accident, submit a report to the Commissioner.

Under
Regulation 6 of the