Effective Date: 2 June 2026
Last Updated: 2 June 2026

This Conflict of Interest and Third-Party Disclosure explains how Aimer Merchants Ltd. identifies, manages, discloses, and handles actual, potential, or perceived conflicts of interest that may arise in connection with our professional services, advisory activities, client relationships, partner referrals, third-party coordination, investment-related guidance, tax and VAT services, accounting support, legal documentation support, IPO consultancy, wealth management advisory, and capital market-related services.

By using our website, submitting an inquiry, requesting consultation, accepting a referral, or engaging Aimer Merchants Ltd. for any professional service, you acknowledge and agree to this Conflict of Interest and Third-Party Disclosure.

1. About Aimer Merchants Ltd.

Aimer Merchants Ltd. is a Bangladesh-based professional consultancy firm providing services related to wealth management, tax and VAT consultancy, IPO consultancy, accounting services, legal documentation, capital market investment guidance, and business advisory support.

Our contact details are:

Aimer Merchants Ltd.
Shams Parasol, Flat C1, House 5, Road 21, Gulshan 1, Dhaka-1212, Bangladesh
Email: info@aimermerchants.com
Alternative Email: aimer.merchants@gmail.com
Phone: +880 1726 685 550
WhatsApp: +880 1726 685 550

2. Purpose of This Disclosure

The purpose of this disclosure is to ensure transparency when Aimer Merchants Ltd. provides services, coordinates with third-party professionals, refers clients to partner organizations, or offers guidance related to financial, tax, VAT, accounting, documentation, investment, capital market, or business matters.

This disclosure helps clients understand:

• When a conflict of interest may arise
• How third-party relationships may affect service delivery
• When Aimer Merchants Ltd. may refer clients to external professionals or firms
• What responsibilities Aimer Merchants Ltd. has
• What responsibilities third-party service providers have
• How clients should make independent decisions
• Why transparency is important in professional advisory services

3. What Is a Conflict of Interest?

A conflict of interest may arise when the professional, commercial, financial, referral, partnership, or operational interests of Aimer Merchants Ltd., its team members, representatives, partners, affiliates, or third-party associates could influence or appear to influence the service provided to a client.

A conflict of interest may be:

• Actual: a real conflict currently exists.
• Potential: a conflict may arise in the future.
• Perceived: a reasonable person may believe a conflict exists, even if it does not actually affect the service.

Aimer Merchants Ltd. aims to manage conflicts fairly, transparently, and professionally.

4. Services Where Conflicts May Arise

Conflicts of interest may arise in connection with services such as:

• Wealth management advisory
• Capital market investment guidance
• IPO consultancy
• Tax consultancy
• VAT consultancy
• Accounting services
• Legal documentation support
• Business advisory
• Corporate advisory
• Referral to brokerage firms
• Referral to asset management companies
• Referral to tax or VAT consultants
• Referral to accountants or auditors
• Referral to lawyers or legal documentation professionals
• Referral to banks or financial institutions
• Coordination with third-party service providers
• Investment product discussion
• Business transaction support
• Client documentation or representation support

Because Aimer Merchants Ltd. may coordinate with multiple professionals and service partners, transparency is important.

5. Third-Party Relationships

Aimer Merchants Ltd. may work with, coordinate with, introduce, or refer clients to third-party professionals or organizations where necessary or useful for service delivery.

Third parties may include:

• Stock brokerage firms
• Asset management companies
• Merchant banks
• Banks and financial institutions
• Tax consultants
• VAT consultants
• Accountants
• Auditors
• Lawyers
• Legal documentation professionals
• Company documentation professionals
• Business consultants
• Investment professionals
• Government or regulatory service facilitators
• Technology service providers
• Payment service providers
• Courier or document processing providers

These third parties may provide separate professional services, and their own terms, fees, privacy policies, compliance requirements, risk disclosures, and service limitations may apply.

6. Referral Disclosure

Aimer Merchants Ltd. may refer clients to third-party professionals or organizations when the requested service requires specialized support, licensed service delivery, regulatory processing, brokerage service, asset management support, legal opinion, audit certification, bank service, or other external assistance.

A referral may be made because:

• The service is outside Aimer Merchants Ltd.’s direct scope
• The client requires a licensed or regulated service provider
• A specialized professional is needed
• The matter requires legal, audit, brokerage, banking, or investment execution support
• The third party may be better positioned to complete the requested work
• The client asks for introduction or coordination support
• The service requires government, regulatory, or institutional processing

A referral does not mean Aimer Merchants Ltd. guarantees the third-party service, decision, outcome, fee, timeline, or quality.

7. Referral Fees, Commissions, or Commercial Arrangements

In some cases, Aimer Merchants Ltd. may receive or provide referral fees, service coordination fees, commissions, introductory fees, professional charges, revenue-sharing arrangements, or other commercial benefits from or to third-party service providers.

Where such arrangement exists and is relevant to the client’s decision, Aimer Merchants Ltd. aims to disclose the relationship appropriately.

Clients may ask Aimer Merchants Ltd. whether any referral fee, commission, or commercial benefit applies to a specific referral or partner service.

Aimer Merchants Ltd. will not knowingly recommend a third-party provider solely because of a referral benefit if the service is unsuitable for the client.

8. No Guarantee of Third-Party Services

Aimer Merchants Ltd. may introduce, recommend, or coordinate with a third-party service provider. However, unless specifically agreed in writing, Aimer Merchants Ltd. does not guarantee:

• Third-party service quality
• Third-party approval
• Third-party processing timeline
• Third-party fees
• Third-party advice
• Brokerage account approval
• BO account opening
• IPO allotment
• Investment return
• Asset management performance
• Tax or VAT authority decision
• Legal outcome
• Audit certification
• Bank approval
• Regulatory acceptance
• Government processing result

Clients should review third-party terms and confirm all details directly before accepting third-party services.

9. Independent Third-Party Responsibility

Third-party professionals and organizations are independent from Aimer Merchants Ltd. unless clearly stated otherwise in writing.

Independent third parties are responsible for their own:

• Advice
• Service quality
• Fees
• Timelines
• Documents
• Decisions
• Errors
• Omissions
• Privacy practices
• Compliance obligations
• Regulatory responsibilities
• Client agreements
• Risk disclosures
• Professional conduct

Aimer Merchants Ltd. is not responsible for independent third-party actions, omissions, negligence, delays, rejections, or decisions beyond our reasonable control.

10. Client Choice and Freedom to Select Providers

Clients are not required to use a third-party provider recommended or introduced by Aimer Merchants Ltd. unless a specific provider is necessary for a particular service or regulatory process.

Clients may choose their own:

• Lawyer
• Accountant
• Auditor
• Tax consultant
• VAT consultant
• Brokerage firm
• Asset management company
• Bank
• Investment adviser
• Documentation professional
• Other service provider

If a client chooses an alternative third-party provider, Aimer Merchants Ltd. may request coordination details, documents, authorization, or additional information to continue the service.

11. Investment Product and Service Disclosure

Where Aimer Merchants Ltd. discusses or introduces investment-related services, clients should understand that investment products may involve risk and may be offered or managed by third-party institutions.

Investment-related third parties may include:

• Brokerage firms
• Asset management companies
• Mutual fund managers
• Merchant banks
• Portfolio managers
• Banks
• Capital market intermediaries
• Other regulated or professional entities

Any investment product or service should be reviewed carefully before investing.

Clients should consider:

• Risk level
• Fees and charges
• Liquidity
• Investment objective
• Expected return
• Past performance
• Product documents
• Terms and conditions
• Tax implications
• Regulatory status
• Suitability for personal goals

Aimer Merchants Ltd. does not guarantee investment profit, capital protection, fixed return, IPO gain, portfolio growth, or market performance.

12. Brokerage and Capital Market Disclosure

Aimer Merchants Ltd. may be associated with, coordinate with, or refer clients to brokerage firms or capital market-related service providers.

Clients should understand that:

• Brokerage services are subject to the broker’s own terms and rules.
• Trading decisions remain the client’s responsibility.
• Capital market investment involves risk.
• Share prices may rise or fall.
• IPO allotment is not guaranteed.
• Brokerage fees, regulatory fees, and other charges may apply.
• Account opening may be subject to KYC and compliance review.
• Aimer Merchants Ltd. does not control market movement or trading outcomes.

Clients should carefully read all account opening documents, risk disclosures, and brokerage terms before proceeding.

13. Asset Management and Wealth Advisory Disclosure

Aimer Merchants Ltd. may coordinate with or refer clients to asset management companies, wealth management professionals, mutual fund providers, portfolio managers, or other investment-related partners.

Clients should understand that:

• Asset management services may be provided by independent third parties.
• Investment returns are not guaranteed.
• Portfolio value may fluctuate.
• Management fees or other charges may apply.
• Product suitability depends on the client’s goals and risk profile.
• Past performance does not guarantee future performance.
• Third-party product documents should be reviewed before investing.

Clients should ask questions and fully understand the product or service before making an investment decision.

14. Tax, VAT, and Accounting Partner Disclosure

Aimer Merchants Ltd. may coordinate with tax consultants, VAT consultants, accountants, auditors, or professional firms to support client matters.

Clients should understand that:

• Final tax or VAT outcomes may depend on NBR or relevant authority review.
• Accounting or audit matters may require qualified professional review.
• Audit certification, where required, must be provided by an appropriately qualified professional.
• Tax and VAT laws may change.
• Clients must provide accurate and complete documents.
• Third-party tax, VAT, accounting, or audit professionals may charge separate fees.

Aimer Merchants Ltd. is not responsible for penalties, assessments, notices, or authority decisions caused by client-side false information, missing documents, or incomplete records.

15. Legal Documentation and Lawyer Disclosure

Aimer Merchants Ltd. may assist with legal documentation support or coordinate with legal professionals where required.

However, Aimer Merchants Ltd. does not replace a qualified lawyer or advocate where formal legal advice, legal opinion, litigation, deed verification, court representation, dispute handling, or statutory legal certification is required.

Clients should consult a qualified legal professional for:

• Court matters
• Property disputes
• Contract enforcement
• Company law disputes
• Inheritance disputes
• Criminal or civil claims
• Regulatory disputes
• Formal legal opinions
• Title verification
• Litigation or arbitration

If Aimer Merchants Ltd. refers a lawyer or legal professional, that professional remains responsible for their own advice and service.

16. Multiple Client Representation

Aimer Merchants Ltd. may provide services to multiple clients operating in similar industries, sectors, investment areas, or business fields.

A potential conflict may arise if:

• Two clients are involved in the same transaction
• Two clients have opposing interests
• Two clients are competing bidders or investors
• One client’s confidential information may be relevant to another client
• A business dispute exists between two clients
• Family members or business partners request separate advice on the same matter

Where necessary, Aimer Merchants Ltd. may limit services, refuse engagement, request written consent, or refer one or more parties to independent professionals.

17. Confidentiality and Conflict Management

Aimer Merchants Ltd. treats client information as confidential. We do not use one client’s confidential information to benefit another client.

Where a conflict of interest may affect confidentiality or fairness, we may take steps such as:

• Limiting access to information
• Separating internal service handling
• Declining to act for one or more parties
• Obtaining client consent where appropriate
• Referring clients to independent professionals
• Clarifying service scope
• Maintaining separate records
• Avoiding disclosure of confidential information

Client confidentiality remains important even when a potential conflict exists.

18. Employee, Director, or Representative Interests

A conflict may arise if an employee, director, consultant, representative, or associated person of Aimer Merchants Ltd. has a personal, family, financial, professional, or business interest in a client matter.

Such interests may include:

• Family relationship with a client
• Financial interest in a referred service provider
• Personal investment in a discussed company or product
• Business relationship with a third party
• Prior relationship with a client or counterparty
• Personal involvement in a transaction

Where relevant, Aimer Merchants Ltd. may review the matter internally and take reasonable steps to manage the conflict.

19. Gifts, Benefits, and Hospitality

Aimer Merchants Ltd. aims to maintain professional independence and integrity.

Our team should not accept gifts, benefits, hospitality, or incentives that may improperly influence professional judgment, referral decisions, client advice, or service delivery.

Small customary gifts or hospitality may be accepted only where they are reasonable, lawful, transparent, and do not create improper influence.

Clients and third parties should not offer gifts or benefits to obtain unfair advantage.

20. No Misleading Representation

Aimer Merchants Ltd. will not knowingly represent that it directly provides a third-party service if that service is actually provided by an independent partner, licensed professional, regulatory entity, government office, brokerage firm, asset management company, bank, lawyer, auditor, or other external organization.

Where a third party is involved, Aimer Merchants Ltd. may act as:

• Consultant
• Coordinator
• Introducer
• Documentation supporter
• Advisory facilitator
• Communication assistant
• Professional service organizer

The exact role will depend on the service scope.

21. Client Duty to Ask Questions

Clients should ask questions before accepting any service, referral, investment product, third-party introduction, or advisory recommendation.

Clients may ask:

• Who will provide the service?
• Is the third party independent?
• Are there any referral fees or commissions?
• What fees will I pay?
• Who is responsible for the final outcome?
• Is this service regulated?
• What are the risks?
• What documents are required?
• Can I use my own provider instead?
• What happens if the third party delays or rejects the service?

Aimer Merchants Ltd. encourages informed decision-making.

22. Written Engagement and Scope Confirmation

For important services, clients should request written confirmation of the service scope, fees, third-party involvement, timelines, responsibilities, and limitations.

The written scope may be confirmed through:

• Proposal
• Email
• Invoice
• Service agreement
• Engagement letter
• WhatsApp confirmation
• Written instruction
• Client approval note
• Other accepted communication method

Clear scope confirmation helps reduce misunderstanding and conflict.

23. No Guarantee of Independence of Third-Party Advice

Where clients are referred to third parties, those third parties may have their own commercial interests, product offerings, fee structures, or institutional priorities.

Clients should independently assess whether the third-party advice or service is suitable for them.

Aimer Merchants Ltd. does not guarantee that third-party advice is independent, unless such independence is specifically confirmed by the third-party provider.

24. Managing Conflicts

Aimer Merchants Ltd. may manage conflicts of interest through one or more of the following steps:

• Disclosing the conflict to the client
• Obtaining client consent
• Declining the engagement
• Referring the client to another professional
• Separating team access to information
• Limiting service scope
• Avoiding certain recommendations
• Documenting the conflict
• Reviewing partner relationships
• Clarifying fees and referral arrangements
• Maintaining client confidentiality

The appropriate step will depend on the nature and seriousness of the conflict.

25. When We May Refuse Service

Aimer Merchants Ltd. may refuse, suspend, or terminate service if a conflict of interest cannot be managed properly.

This may happen if:

• Two clients have directly opposing interests
• Confidentiality may be compromised
• A third-party relationship creates unacceptable risk
• The client requests biased or misleading advice
• The client requests concealment of material facts
• Aimer Merchants Ltd. cannot act fairly
• The matter creates legal, ethical, regulatory, or reputational risk

In such cases, Aimer Merchants Ltd. may suggest that the client seek independent professional advice.

26. Client Consent

In some cases, Aimer Merchants Ltd. may continue providing service after disclosing a conflict of interest, if the conflict can be managed and the client provides informed consent.

Client consent may be obtained verbally or in writing depending on the situation. For significant matters, written consent is preferred.

Consent does not remove the need for Aimer Merchants Ltd. to act professionally and responsibly.

27. Recordkeeping

Aimer Merchants Ltd. may keep records of conflict disclosures, referral arrangements, client consent, third-party involvement, and service scope for internal, legal, compliance, dispute resolution, or professional purposes.

Such records may include:

• Emails
• Proposals
• Invoices
• Service notes
• Client approvals
• Referral communication
• Partner communication
• Meeting notes
• Conflict review notes
• Third-party coordination records

Records will be handled according to our Privacy Policy and Client Confidentiality Policy.

28. Client Responsibility

Clients are responsible for:

• Reading this disclosure
• Asking questions before accepting referrals
• Reviewing third-party terms
• Understanding fees and risks
• Providing accurate information
• Making final decisions independently
• Seeking independent advice where needed
• Informing Aimer Merchants Ltd. about any known conflict
• Disclosing relevant relationships or interests
• Reviewing investment, tax, VAT, legal, or accounting advice carefully

Clients should not proceed with a service if they do not understand the role of Aimer Merchants Ltd. or any third-party provider involved.

29. Limitation of Liability

To the maximum extent permitted by applicable law, Aimer Merchants Ltd., its directors, employees, consultants, representatives, partners, and affiliates shall not be liable for any direct, indirect, incidental, consequential, financial, investment, tax, VAT, legal, regulatory, business, reputational, or other loss arising from:

• Third-party advice
• Third-party service failure
• Third-party delay
• Third-party fee dispute
• Third-party rejection
• Third-party privacy practice
• Investment loss
• Capital market fluctuation
• Brokerage decision
• Asset management performance
• Bank decision
• Government or regulatory decision
• Legal professional advice
• Audit or accounting professional decision
• Client failure to disclose relevant information
• Client misunderstanding of service scope
• Client decision to use or not use a third-party provider

Any liability of Aimer Merchants Ltd., if applicable, shall be limited to the specific service directly provided by Aimer Merchants Ltd. under an agreed engagement.

30. Relationship with Other Policies

This Conflict of Interest and Third-Party Disclosure should be read together with our:

• Privacy Policy
• Terms and Conditions
• Professional Disclaimer
• Investment Risk Disclosure
• Tax and VAT Advisory Disclaimer
• Client Confidentiality Policy
• KYC and AML Policy
• Refund and Cancellation Policy

Together, these policies help explain how Aimer Merchants Ltd. handles client relationships, advisory limitations, confidentiality, referrals, risk, and service responsibilities.

31. Updates to This Disclosure

Aimer Merchants Ltd. may update this Conflict of Interest and Third-Party Disclosure from time to time to reflect changes in services, partner relationships, referral arrangements, legal requirements, professional standards, or business operations.

The updated version will be posted on our website with the revised “Last Updated” date.

Continued use of our website or services after updates are posted means you accept the revised disclosure.

32. Contact Us

For questions about this Conflict of Interest and Third-Party Disclosure or any third-party referral matter, please contact us:

Aimer Merchants Ltd.
Shams Parasol, Flat C1, House 5, Road 21, Gulshan 1, Dhaka-1212, Bangladesh
Email: info@aimermerchants.com
Alternative Email: aimer.merchants@gmail.com
Phone: +880 1726 685 550
WhatsApp: +880 1726 685 550