IMPACT REPORTING STANDARDS

The Global Impact Investing Network ("GIIN") is the leading not for profit organization dedicated to increasing the scale and effectiveness of impact investing as well as transparency, credibility and consistency in impact performance reporting. Many impact investment funds, including TriLinc Global Impact Fund, use GIIN's Impact Reporting & Investment Standards ("IRIS") guidelines to help communicate their social, environmental, and financial performance using consistent industry terms, definitions and measures. This consistency helps investors evaluate and compare performance of impact investment funds for more accurate assessment and comparison, and helps portfolio organizations track and improve their business and social performance.