Company: NXDT
Filing Date: 2025-01-21
Form Type: 424B3
Source: 0001437749-25-001494
Chunk: 292

Company: NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Filing Date: 2025-01-21
Form: 424B3
Chunk 292
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 implemented. |

| (6) | Review the system in place to seek to ensure that the financial statements, management’s discussion & analysis and other financial information disseminated to regulatory authorities and the public satisfy applicable requirements. |

| E. | Financial Reporting Processes |

| (1) | Review the integrity of the REIT’s financial reporting processes, both internal and external, in consultation with the external auditor. |

| (2) | Periodically consider the need for an internal audit function, if not present. |

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| (3) | Review all material balance sheet issues, material contingent obligations and material related party transactions. |

| (4) | Review with Management and the external auditor the REIT’s accounting policies and any changes that are proposed to be made thereto, including all critical accounting policies and practices used, any alternative treatments of financial information that have been discussed with Management, the ramification of their use and the external auditor’s preferred treatment and any other material communications with Management with respect thereto. Review the disclosure and impact of contingencies and the reasonableness of the provisions, reserves and estimates that may have a material impact on financial reporting. |

| F. | General |

| (1) | Inform the Board of matters that may significantly impact on the financial condition or affairs of the business. |

| (2) | Respond to requests by the Board with respect to the functions and activities that the Board requests the Committee to perform. |

| (3) | Periodically review this Charter and, if the Committee deems appropriate, recommend to the Board changes to this Charter. |

| (4) | Review the public disclosure regarding the Committee required from time to time by NI 52 110. |

| (5) | The Committee may at its discretion retain independent counsel, accountants and other professionals to assist it in the conduct of its activities and to set and pay (as an expense of the REIT) the compensation for any such advisors. |

| (6) | Review in advance, and approve, the hiring and appointment of the REIT’s Chief Financial Officer and any other senior officers responsible for financial reporting. |

| (7) | Perform any other activities as the Committee or the Board deems necessary or appropriate. |

| 6. | Complaint Procedures |

| (1) | Anyone may submit a complaint regarding conduct by the REIT or its employees or agents (including its external auditor) reasonably believed to involve questionable accounting, internal accounting controls, auditing