Integrity

To establish a corporate culture of ethical management and ensure the effective implementation of integrity management, the Company adheres to the principles of integrity, transparency, and accountability in conducting its business. The Company has adopted the Procedures for Handling Material Inside Information and the Procedures for the Prevention of Insider Trading, along with other relevant policies and procedures, to clearly define the standards of conduct for employees in carrying out their duties. The Company also promotes awareness of these policies and provides internal training to ensure their effective implementation and ongoing oversight.

 

Ethical Management Policy

1.      When conducting business, the company may not directly or indirectly offer, promise to offer, request, or accept any improper benefits in whatever form to or from clients, agents, contractors, suppliers, public servants, or other stakeholders.

2.      When directly or indirectly offering a donation to political parties or organizations or individuals participating in political activities, the company shall comply with the Political Donations Act and their own relevant internal operational procedures, and shall not make such donations in exchange for commercial gains or business advantages.

3.      When making or offering donations and sponsorship, the company shall comply with relevant laws and regulations and internal operational procedures, and shall not surreptitiously engage in bribery.

4.      The company shall not directly or indirectly offer or accept any unreasonable presents, hospitality or other improper benefits to establish business relationship or influence commercial transactions.

5.      The company shall observe applicable laws and regulations, the company's internal operational procedures, and contractual provisions concerning intellectual property, and may not use, disclose, dispose, or damage intellectual property or otherwise infringe intellectual property rights without the prior consent of the intellectual property rights holder.

6.      The company shall engage in business activities in accordance with applicable competition laws and regulations, and may not fix prices, make rigged bids, establish output restrictions or quotas, and share or divide markets by allocating customers, suppliers, territories, or lines of commerce.

7.      In the course of research and development, procurement, manufacture, provision, or sale of products and services, the company shall observe applicable laws and regulations and international standards to ensure the transparency of information about, and safety of their products and services. They shall also adopt and publish a policy on the protection of the rights and interests of consumers or other stakeholders, and carry out the policy in their operations, with a view to preventing their products and services from directly or indirectly damaging the rights and interests, health, and safety of consumers or other stakeholders.

 

Execution effect of “Prevention of Insider Trading”

1.     The “Prevention of Insider Trading” SOP was enacted and published on May 16, 2025.

2.     The company has already joined a 1.5-hour lecture on “Directors and supervisors liability and Key points of the latest amendment of securities Investor and futures trader protection Act”, which was held by parents company (OBI Pharma) on August 2, 2024. The lecturer, Mr. Chiu Chin-ting worked as a chairperson of The Securities and Futures Investors Protection Center (SPIPC) and vice president of Taiwan Stock Exchange Corporation (TWSE)

3.     The company has already joined an hour lecture on “Insider trading related laws and case analysis” and “Short-term trading standards and practices”, which was held by parents company (OBI Pharma) on August 1, 2025. The lecturer, Ms. Tina Chung is currently employed at MasterLink Securities Co., Ltd.