Regulations Governing the Investing Activities of a Financial Holding Company Article 3

The financial holding company's initial investment made pursuant to Paragraph 2 of Article 36 of the Act shall be submitted to the audit committee in advance for a review of the fairness and reasonableness of the investment plan and transaction. The results of this review shall then be submitted to the board of directors for approval.When conducting its review, the audit committee shall engage external independent experts to assist by providing opinions on the fairness of the investment plan and the reasonableness of the transaction price. In addition, the remuneration for such external independent experts shall not be linked to whether the investment is completed.The provisions of the Regulations Governing the Establishment and Related Matters of Special Committees of Public Companies for Merger/Consolidation and Acquisition shall apply mutatis mutandis to the qualifications, criteria of independence, method of selection, and other related matters concerning external independent experts.