Regulations Governing the Internal Controls and Audit System for Postal Remittances and Savings Article 6

Chunghwa Post’s internal control system shall cover all operational activities of savings and remittances, and the following policies and procedures shall be drawn up:1. Regulations governing the organization of the company or regulations governing the management of the company, including setting out a clear organizational system, departmental duties and clear authorization as well as measures regarding delegation of responsibilities to the proper level staff.2. A handbook stating related system standards and business activities: Including the policies, operational procedures and standards of savings, remittances, new lines of business, the utilization of postal savings, money handling, accounting, general affairs, information, personnel management, customer data confidentiality, regulation on interested party transactions, management of the preparation process of financial statements, management of operations for disclosing information externally, management of financial examination report, management of protection of financial consumers, management of outsourcing, mechanism for handling major contingencies, mechanism for anti-money laundering and combating the financing of terrorism (AML/CFT) and management of compliance with relevant laws and regulations, including the management mechanism for identifying, assessing, and monitoring AML/CFT risks and other operations, and appropriate internal controls to apply in accordance with each business line’s nature and scale.Chunghwa Post shall, in step with changing regulations, business items and operational procedures, periodically review and amend the various kinds of operations and management regulations mentioned in the preceding paragraph and require the participation of legal compliance, internal audit, risk management and information agencies if necessary.