IMPORTANT

• ING Multi-Funding Provident Plan (the "Plan") is a pooled retirement fund scheme, which is an insurance policy issued by ING Life Insurance Company (Bermuda) Limited ("ING Life"). Your investments are therefore subject to the credit risks of ING Life.

• You should consider your own risk tolerance level and financial circumstances before making any investment choices. When, in your selection of funds, you are in doubt as to whether a certain fund is suitable for you (including whether it is consistent with your investment objectives), you should seek financial and/or professional advice and choose the fund(s) most suitable for you taking into account your circumstances.

• The ING Capital Guarantee Fund under the Plan is a managed fund managed by ING Life. The guarantee is also given by ING Life. Your investments in the ING Capital Guarantee Fund, if any, are therefore subject to the credit risks of ING Life. The guarantee is subject to qualifying conditions. Please refer to section 4 of Part II of the Principal Brochure for details of the guarantee features and conditions.

• Where a fund under the Plan invests in emerging markets, such investments can be less liquid and more volatile than an investment in mature markets. The registration and settlement arrangements in emerging markets may be less developed than in more mature markets so the operational risks of investing are higher. Emerging markets may have relatively unstable government and may be more susceptible to adverse economic conditions which expose investors to higher levels of risks and political risks.

• Where a fund under the Plan has transactions in derivatives to meet its investment objectives, it may involve a greater degree of risk than is the case with conventional securities. Derivatives may also be used for hedging purposes. The use of derivatives for hedging in a rising market may restrict potential gains and may not achieve the objectives sought to be attained.

• Where a fund under the Plan focuses on investing in a geographical area or country, such investments are likely to be more volatile and may be more susceptible to fluctuations in value resulting from adverse conditions in the geographical area or country in which a fund invests. You are also reminded of concentration risks and volatility associated with sector funds.

• You should not invest based on this website alone. You should read the Principal Brochure for details.