The Company's Performance of Ethical Corporate Management and the Measures Taken

Evaluation item	Implementation status			Deviations from the Ethical Corporate Management Best Practice Principles for TWSE / TPEx Listed Companies and reasons thereof
Evaluation item	Yes	No	Description
Ⅰ. Establishment of ethical corporate management policies and programs
A. Has the Company established ethical corporate management policies approved by the Board of Directors and specified in its rules and external documents the ethical corporate management policies and practices and the commitment of the Board of Directors and senior management to rigorous and thorough implementation of such policies?	V		A. The Company has established the "Ethical Corporate Management Best Practice Principles" and the regulations on internal control, internal audit, accounting settlement and other regulations as adopted by the board of directors. When purchasing products from suppliers, the Company will carefully evaluate the selected suppliers to ensure conformity to the ethical corporate management, so as to avoid the purchase of counterfeit products or the sale of goods that infringe intellectual property rights, and to strive to achieve the standards and norms of the ethical corporate management in its implementation. The Board also promotes corporate governance by enhancing transparency and integrity, and requires the directors, supervisors, senior management and President to take the lead and set an example therefor and abide by the principle of ethical corporate governance, so as to establish a sound corporate governance and risk control mechanism and create a sustainable business environment.	No material deviation
B. Has the Company established a risk assessment mechanism against unethical conduct, and analyze and assess on a regular basis the business activity within its business scope which is at a higher risk of being involved in unethical conduct, and establish prevention programs accordingly, which shall at least include those specified in Paragraph 2, Article 7 of the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies?	V		B. The Company has set up "Ethical Corporate Management Best Practice Principles", defining related operating procedures, behavior guide, penalty for violations and claim system, and implemented them in accordance with the Principles, and in training on newcomers, focuses on promoting honesty. The corporate governance supervisor instructs the specially-assigned person to evaluate the risk of dishonest behavior on a regular basis and formulate a plan to prevent dishonest behavior along with the management.	No material deviation
C. Does the Company provide any solutions to prevent unethical conduct, stipulate procedures, conduct guidelines, punishment for violation as well as appeals and put into practice, review and revise on a regular basis the aforesaid solutions?	V		C. The Company has established "Ethical Codes of Conduct" and "Ethical Corporate Management Best Practice Principles", in response to and prevent the high risk of dishonest behavior in the business activities, requiring all employees to follow them. In addition, the Company also has set up dedicated E-mail address on internal and external sites, so as to facilitate staff and related officers to report any improper business practices. The Company will review the possible risks of dishonesty from time to time, set up "Guidelines on Rewards and Punishments for Employees" and include them in the performance assessment standards to improve the effectiveness of the Company's ethical corporate management, and the corporate governance director will instruct special staff to regularly review the implementation of relevant measures.	No material deviation
Ⅱ. Fulfillment of ethical corporate management
A. Does the Company evaluate business partners' ethical records and include ethics-related clauses in the business contracts signed with the counterparties?	V		A. The Company has set up a "Supplier Management Policy" and establishes an evaluation system with current customers or suppliers. When making contracts with them, the rights and obligations of both parties shall be specified in detail to ensure good communication, coordination and honest partnership between them.	No material deviation
B. Has the Company set up a dedicated unit under the Board of Directors to promote ethical corporate management and regularly (at least once every year) report to the Board of Directors the implementation of ethical corporate management policies and unethical conduct prevention programs?	V		B. The Company is coordinated by Audit office and Administration Office to promote the ethical corporate management from different levels and aspects, and take Audit office and Administration Office as the part-time units to promote the ethical corporate management, and report to the board of directors the implementation of the integrity management policy and the program to prevent dishonest behavior at least once a year.	No material deviation
C. Has the Company established policies to prevent conflicts of interest, provide appropriate communication channels, and implement them accordingly?	V		C. The Company has been set up "Moral Codes of Conduct" and "Ethical Corporate Management Best Practice Principles" to prevent conflicts of interest. Any director, supervisor, President, employee, appointee or substantive controller shall not, for purpose of obtaining benefits, directly or indirectly, offer, promise, demand or accept any improper benefits, or commit any other dishonest acts in violation of good faith, illegal or breach of fiduciary duties. In accordance with the Company's "whistle-blowing approach", the Company has set up a special email address, as a proper channel for employees and related staff to report any improper practices.	No material deviation
D. Has the Company established effective accounting and internal control systems to implement ethical corporate management and have its internal audit department, based on the results of the assessment of the risk of involvement in unethical conduct, formulate audit plans and audit compliance with prevention programs accordingly or entrusted a CPA to conduct the audit?	V		D. (4) The Company has established internal control system, internal audit implementation rules, accounting system and various management rules, and has implemented the requirements and regulations on ethical corporate management, conducted internal audit and incorporated relevant matters into the audit plan and carried out relevant audit regularly and from time to time, and has not found any abnormal events so far.	No material deviation
E. Does the Company regularly hold internal and external training on ethical corporate management?	V		E. The Company regularly arranges the board of directors and employees to participate in the education, training and advocacy in ethical corporate management.	No material deviation
Ⅲ. Operation of the Company's whistleblowing system
A. Has the Company established both a reward/whistleblowing system and convenient whistleblowing channels? Are appropriate personnel assigned to investigate the accused party?	V		A. The Company has set up a whistle-blowing policy, which is disclosed on the Company website, defining clear whistle-blowing channels and dedicated officers in charge of the whistle-blowing policy. In case of any violation of laws or internal rules, it shall be reported to the Supervisor, President and internal audit supervisor, so as to maintain a smooth bidirectional communication channel.	No material deviation
B. Has the Company established standard operating procedures for investigating reported misconduct, follow-up measures to be adopted after investigation, and related confidentiality mechanisms?	V		B. The Company encourages the reporting of any illegal act or breach of codes of conduct, and has set up the "Whistle-Blowing Approach", which includes the investigation procedures and relevant confidentiality mechanisms for accepting the reported matters, and implements them properly. After the investigation is completed, the authority and responsibility supervisor will determine the follow-up measures to be taken, and the responsible staff will keep trace of the handling task.	No material deviation
C. Does the Company protect whistleblowers against improper treatment?	V		C. The whistle-blowing policy established by the Company includes whistle-blower protection policy, which will keep whistle-blower information confidential and protect whistle-blowers from any retaliation in any form.	No material deviation
Ⅳ. Strengthening information disclosure
A. Does the Company disclose its ethical corporate management policies and the results of its implementation on the Company's website and MOPS?	V		A. The Company has disclosed the Ethical Corporate Management Best Practice Principles on its official site, and disclosed information on ethical corporate management in the annual report at market observation post system.	No material deviation
Ⅴ. 5. If the Company has established its own ethical corporate management policies based on the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, please describe the implementation and any discrepancies: In addition to the "Ethical Corporate Management Best Practice Principles", the Company also establishes the Codes of Ethical Conduct and Preventions against Insider Trading. In addition to regulations on the directors, supervisors and senior management officers, the Company also has prepared other employee handbook and signed related declaration with new employees without material discrepancy from the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies".
Ⅵ. Other important information to facilitate a better understanding of the Company's ethical corporate management: (e.g., review and amend its policies): None.