I. Arthaland fully recognizes that adherence to the highest standards of business conduct is vital to its growth and success; and in attaining its mission to: Create properties as a boutique developer, which will provide special, holistic, and elevated quality of living to customers and overall communities consistent with sustainability values giving customers a sense of wealth of life

II. Arthaland is firmly committed to the promotion of a culture that fosters and maintains the core values of fairness, transparency, accountability, and integrity in the conduct of its business and expects each of its Officers and Employees to observe with zeal such core values in the performance of their duties, in their relationships with fellow Officers and Employees and in all their dealings with stockholders and stakeholders.

For this purpose, Arthaland establishes the fundamental standards of conduct and values consistent with the principles of good governance and business ethics. These standards of conduct and values should guide and define the actions and decisions of Arthaland and its subsidiaries' Officers and Employees, and each one of them commits to adhere to these at all times. Each Officer and Employee should:

1. Customer Orientation. Aim not to meet but to exceed customer's expectations, both internal and external. Seek to collaborate for better results and better relationships.
2. Innovation. Search constantly for ways and means to improve total working experience. Practice intellectual humility and listen to others input and put into practice.
3. Pursuit of Excellence. Be proud of their work, ensure that they deliver work that is of quality and make sure to do it right the first time.
4. Sustainability. Do their part in preserving the environment. Adapt sustainable practices not only in the office but also in their personal daily lives.
5. Integrity. Always do the right thing and ensure that all decisions are guided by honesty and strong moral principles.
6. Concern for Employees. Consider each other as family. Look after, collaborate and bring out the best in each other.
7. Entrepreneurial. Have an entrepreneurial mind set, think innovatively and make it happen.

III. This Code should be reviewed annually, or as may be deemed necessary by the Board of Directors. Officers and Employees who fail to comply with the standards and abide by the values set forth in the Code should be subject to disciplinary action, including termination, as Arthaland may deem appropriate to the nature of the violation, without prejudice to Arthaland's right to avail of criminal and civil remedies available to it under the law.