Summary of Amendments to the Revised Guidelines on Exchange-Traded Funds (6th Revision)

Summary of Amendments to the Revised Guidelines on Exchange-Traded Funds (6th Revision) Page 1 of 3 SUMMARY OF AMENDMENTS REVISED GUIDELINES ON EXCHANGE-TRADED FUNDS (Issued: 2 March 2026) The following table provides a summary of key amendments to the revised Guidelines on Exchange-Traded Funds (Guidelines) issued on 2 March 2026: A. Overview

1. The Guidelines was revised to facilitate the offering of digital currency exchange traded funds (ETF). The key amendments relate to, among others, enhancing the regulatory framework for digital currency ETF.
2. Additional amendments were made to enhance the clarity of certain requirements in the Guidelines.
3. Housekeeping and editorial amendments were made throughout the Guidelines to provide greater clarity and consistency. These amendments include formatting and editorial changes such as renumbering and rephrasing of certain requirements and contents, standardisation of terminology, updating of information, and grammatical corrections. B. Amendment Highlights No. Prior to 2 March 2026 Issued on 2 March 2026 Comments Chapter 2: Definitions
4. Paragraph 2.01 Paragraph 2.01 Amended to include new definitions of ‘digital currency’ and ‘digital currency ETF’.

Summary of Amendments to the Revised Guidelines on Exchange-Traded Funds (6th Revision) Page 2 of 3 B. Amendment Highlights No. Prior to 2 March 2026 Issued on 2 March 2026 Comments Chapter 6: Investments of the Exchange-Traded Fund 2. Paragraphs 6.11 and 6.12 Paragraph 6.11 Amended to provide exemption from the requirement for diversified index under paragraph 6.10 (c) to digital currency ETF. Combined paragraph 6.12 with paragraph 6.11 for clarity. 3. Paragraph 6.34 Paragraph 6.34 Amended to clarify the basis for the application of the exemption to feeder ETF. Chapter 14: Application, Submission and Notification to the Securities Commission Malaysia 4. - Paragraph 14.01A New paragraph inserted to introduce a mandatory submission of preliminary application pack for application on establishment, listing and quotation of units of ETF to promote early engagement between the SC and the applicant. 5. - Paragraph 14.07 New paragraph inserted to incorporate clear operational timeline for the submission of risk management policy and procedures to the SC. Appendix III: Commodity ETF 6. Paragraph 1(a) Paragraph 1(a)(ii) Amended to outline additional criteria for acceptable indices for commodity ETF.

Summary of Amendments to the Revised Guidelines on Exchange-Traded Funds (6th Revision) Page 3 of 3 B. Amendment Highlights No. Prior to 2 March 2026 Issued on 2 March 2026 Comments Appendix V: Digital Currency ETF 7. - Appendix V New appendix included to specify key requirements related to digital currency ETF. Guidance to Chapter 3: The Management Company 8. Guidance to Paragraph 3.08(i) Guidance to Paragraph 3.08(i) Amended to provide guidance on the minimum expectation for the due diligence details to be included in the risk management policies and procedures documentation for digital currency ETF. Guidance to Chapter 14: Application, Submission and Notification to the Securities Commission Malaysia 9. - Guidance to Paragraph 14.07 Amended to provide guidance on the activities or investments envisaged by the SC under paragraph 14.07. Guidance to Appendix V: Digital Currency ETF 10. - Guidance to Paragraph 2(d) – (h) Amended to provide guidance on the assessment of digital currency, including factors for evaluating liquidity, distribution and concentration, availability and accessibility of information, the soundness of underlying distributed ledger’s security features, and the viability and sustainability of the digital currency’s economic model.