Securities and Exchange Act Article 14-3

A company that has selected independent directors as set forth in paragraph 1 of the preceding article, unless it has otherwise obtained approval from the Competent Authority, shall submit the following matters to the board of directors for approval by resolution; if an independent director has a dissenting opinion or qualified opinion, it shall be noted in the minutes of the directors meeting:1. Adoption or amendment of an internal control system pursuant to Article 14-1.2. Adoption or amendment, pursuant to Article 36-1, of handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, monetary loans to others, or endorsements or guarantees.3. A matter relating to the personal interest of a director or supervisor.4. A material asset or derivatives trade.5. A material monetary loan, endorsement, or provision of a guarantee.6. The offering, issuance, or private placement of any equity-type securities.7. The engagement, discharge, or compensation of an attesting certified public accountant (CPA).8. The appointment or discharge of a financial, accounting, or internal auditing officer.9. Any other material matter so required by the Competent Authority.