The Company has implemented its ethical corporate management policies. The implementation status for 2025 is as follows:

一、Education and Training

To promote honest and ethical conduct, the Company conducts training on the Code of Ethical Conduct, the Procedures for Handling Material Non-Public Information, and insider trading prevention each year. In 2025, all Taiwan-based employees participated in an online training course titled “Ethical Management Compliance, Procedures for Handling Material Non-Public Information and Insider Trading Prevention Policy”, followed by an online assessment. The completion rate was 100%, and the total duration including the assessment was approximately one hour.

二、Whistleblower System

The Company has established specific reporting mechanisms in the Corporate Governance Best Practice Principles, the Code of Ethical Conduct, and the Procedures for Ethical Management and Guidelines for Conduct to actively prevent unethical behavior and encourage both internal and external parties to report such behavior. The Management Office acts as the dedicated unit responsible for receiving reports related to unethical conduct. A reporting channel, “Report of Unlawful or Unethical Conduct”, has been set up on the Company’s “Contact Us” page, and confidentiality of both the whistleblower’s identity and report content is strictly maintained. The Company also commits to protecting whistleblowers from adverse treatment as a result of reporting. In FY114, zero whistleblower reports were received.