Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 11

The code of conduct for directors mentioned in Subparagraph 1 of the preceding Article shall contain at least the rules that when a director discovers that the financial holding company or banking business is in danger of sustaining material loss or damage, the director shall promptly take appropriate actions and immediately notify the audit committee or independent director members of the audit committee or supervisors (board of supervisors), and report to the board of directors, and supervise the financial holding company or banking business to report to the competent authority.