Regulations Regarding Authorization Provisions of the Foundations Act by the Central Bank of the Republic of China (Taiwan) Article 6

(Guidance for Code of Ethics in management)For the purpose of fostering a culture of ethical management and sound operations, a foundationshall stipulate a code of ethics in management in accordance with the following guidance, whichshall be approved by the board of directors, reported to the Bank for record beforeimplementation, and forwarded to all supervisors:1.When engaging in business-related activities, the directors, supervisors, managers, andemployees of a foundation shall not commit any misconduct by directly or indirectly offering,promising to offer, requesting or accepting any improper benefits, or engage in other unethicalor illegal acts.2.A foundation shall, based on the nature of its business, set out the specific scope of “otherunethical or illegal acts” mentioned in the preceding subparagraph.3.A foundation shall establish or designate a dedicated unit to take charge of drawing up aconcrete ethical management and misconduct prevention program, including operatingprocedures, conduct guide and training, and supervising the implementation of the program.4.A foundation shall develop a whistle-blowing system for misconduct or illegal act mentionedin Subparagraph 1 hereof, including assigning a staff or unit to take charge of accepting thereporting of misconduct or illegal act and establishing relevant procedures, vigorouslymaintaining the confidentiality of whistleblower's identity and the content of reported case,and safeguarding the rights and interests of whistleblowers that they will not be subject toadverse measures due to whistblowing.5.A foundation shall develop a disciplinary and appeal system for handling violations of the codeof ethics in management, and shall make prompt disclosure internally of the position and nameof the violator, the date and details of the violation, and the actions taken in response.