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“Integrity” has always been the Company’s operating philosophy, and integrity and ethical values are integrated into the Company’s business strategy. In order to implement the promotion of corporate governance and strengthen the management of the board of directors on integrity management, the Company has designated the “Sustainable Development Committee” under the board of directors as a dedicated unit for integrity management. There are two offices responsible for the promotion and coordination of daily related affairs. The “Integrity Management Office” is composed of six members, who are department heads of the Secretariat Office, Corporate Planning Department, Administration Department, Human Resources Department, Compliance Affairs Department, and Legal Affairs Department. The Integrity Management Office regularly reports to the Sustainable Development Committee on its work plans and results of implementation. In addition, the Committee reports to the board of directors on the matters it is responsible for, so that the board of directors can monitor the implementation of the Company’s integrity-related acts. For details of related operations, please refer to the “Report on Important Proposals by the Integrity Management Office.”

In accordance with the laws and regulations, the Company has formulated the Integrity Management Guidelines of Yuanta Financial Holding Co., Ltd. (hereinafter: Integrity Management Guidelines) and the Procedures for Integrity Management and Guidelines for Conduct of Yuanta Financial Holding Co., Ltd. (hereinafter: Guidelines for Conduct), and both have been approved by the board of directors. Their scope of application includes all subsidiaries of the Company and foundations and institutions with direct or indirect donation funds by the Company in excess of 50% in aggregate. The Integrity Management Guidelines and Guidelines for Conduct clearly regulate the matters that the directors of the board, supervisors, managerial officers, employees, and mandataries shall pay attention to and the laws and regulations they shall comply with in the course of engaging in commercial activities and executing business.

In order to facilitate the directors of the board, supervisors, and senior management of the Yuanta Group to understand and practice the management philosophy of integrity, the Company has included the “Declaration of Integrity” as a document to be signed by the directors of the board, supervisors, and senior management of the Yuanta Group starting from 2019, and preserved it in a safe place. In the event of re-election or by-election of directors or supervisors and new senior management, the signature must be completed. The main content of the “Declaration of Integrity” includes, among other things, declaring not to engage in unethical conduct, not to offer or accept improper benefits, not to make illegal political contributions or improper charitable donations or sponsorships, to abide by the principle of interest avoidance, to fulfill confidentiality obligations and not to infringe on intellectual property rights, to abide by confidentiality agreements and not to engage in insider trading, to fulfill disclosure obligations and not to accept improper benefits, and to avoid dealing with unethical business operators. In 2025, 100% of the Group’s directors of the board, supervisors, and senior management have signed the “Declaration of Integrity” and there have been no violations.

The Company has specified in the Integrity Management Guidelines and Guidelines for Conduct that unethical conduct and benefits are prohibited, and has established a mechanism to assess the potential risks of unethical conduct. In addition to the preventive measures and closely linking the related regulations established by the Company (e.g., Professional Code of Ethics, Rules and Procedures of Board Meetings, Audit Committee Charter, Code of Practice for External Donations, etc.) to the relevant internal control regulations of the Company, so as to facilitate each department to comply with internal control and operating procedures, the general business audit conducted regularly by the audit department every year also incorporates relevant regulations of integrity management to ensure the implementation of the integrity management policy of the Company. If an employee of the Company is involved in unethical conduct or violates the integrity of the Company in serious circumstances, he or she will be dealt with in accordance with relevant laws and regulations or the Company’s personnel policy compliant with the Guidelines for Conduct. No violations occurred in 2025. The Company conducts its business activities in a fair and transparent manner. When establishing business relationships with others, a plan shall include prior evaluation of the legality of business partners, their integrity management policies, and whether there has been a record of unethical conduct. The Company refrains from engaging in business transactions with parties involved in unethical conduct. When entering into a contract with another party, the Company shall fully understand the integrity management status of the contracted party, and shall include in the contract the terms of integrity management and related matters (such as the prohibition of accepting commissions, rebates, or other improper benefits). In addition, the Company conducts post-purchase evaluations of the suppliers it has cooperated with to understand their compliance with the Company’s integrity management regulations, which shall be included as one of the references for future dealings with such suppliers.

In order to establish a corporate culture of integrity and transparency and to promote sound management, the Company has established the Whistleblowing System and Implementation Measures. The Company shall post on its website a reporting hotline, email address, and other convenient reporting channels to encourage anyone to report to the Company for any crime, fraud, or violation of financial-related laws and regulations, and shall designate a unit with powers to exercise independence to be responsible for the acceptance and investigation of reported cases. The Company shall keep the identity of whistleblowers and the contents of whistleblowing confidential, and shall protect whistleblowers from adverse actions arising from the cases they report.
Furthermore, Article 22 of the Company’s Guidelines for Conduct stipulates that in the event that a non-Yuanta person engages in unethical conduct against the Company and is involved in illegal matters, the Company shall notify the judicial and prosecutorial authorities of the relevant facts. If a government agency or government functionary is involved, the Company shall likewise notify the government’s integrity authorities.

In accordance with the Company’s Integrity Management Guidelines, education, training, and promotion should be provided to directors, supervisors, managers, and employees on a regular basis. In 2025, in addition to providing all directors of the Company with information on the “Integrity Management and Compliance with Laws and Regulations” promotion course, a total of two directors’ refresher courses related to integrity management were organized for the Group’s directors and supervisors, with the topics of the courses and the number of hours of the courses as follows, respectively: On August 7, 2025, 57 directors and supervisors participated in “Sharing on the Trends of Preventing Money Laundering and Combating Terrorist Financing and the Practical Methods of Preventing Insider Trading (including Anti-Corruption and Anti-Weapons Proliferation),” totaling 171 hours. On September 18, 2025, 49 directors and supervisors participated in “Financial Consumer Protection Act, Fair Treatment of Customers and Financial Accessibility, and the Convention on the Rights of Persons with Disabilities (CRPD)” for a total of 147 hours. In order to equip all employees and managerial officers with proper knowledge and judgment of the relevant laws and regulations and ethical conduct, the Group regularly organizes annual promotion courses on “Integrity Management and Compliance with Laws and Regulations,” the contents of which include customer data protection, financial consumer protection, stakeholders’ transactions, insider trader guidelines, disclosure of merger-and-acquisition information, integrity, ethical behavior, and legal liability of all persons in the financial business, compliance resources, and whistleblowing system. Above-mentioned personnel are all required to attend courses and pass examinations. In 2025, a total of 12,626 employees participated in the training courses and passed the examination with total training hours of 11,842 hours.

The Company has established the Procedures for Handling Material Inside Information of Yuanta Financial Holding Co. Ltd. and disclosed them on the official website, regarding the stock trading control measures from the day the Company’s directors, managers, and employees are informed of the Company’s financial report or related performance. The Company’s stock trading control measures include the directors not to trade in the Company’s stock during the closed period of thirty (30) days before the announcement of the annual financial report and fifteen (15) days before the announcement of quarterly financial report.

At the tenth (10th) meeting of the tenth (10th) board of directors held on December 24, 2025, the Company provided the directors with the “Schedule of Prohibition of Trading in the Company’s Shares by the Directors of the Board of Yuanta Financial Holding Company Due to Financial Announcements” for the year 2026 and notified the directors by email after the board of directors’ meeting. The Company will also notify the directors of the relevant regulations by email three (3) business days prior to the “starting date” of the prohibition of trading following the announcement of annual and quarterly financial reports.

Yuanta Financial Holding Company aims to achieve sustainable development through establishing a sustainable business model for its operation, management and services, so as to provide more diverse financial products, greener financial services, and more comprehensive customer care. By spurring an increased focus on sustainability issues through cooperation with our business partners, the Company hopes to generate sustainability in terms of our financial environment and services, with the goal of becoming an international benchmark enterprise for sustainability.

The Company follows the Yuanta Financial Holding Company Sustainable Development Guidelines, the Yuanta Financial Holding Company Corporate Governance Guidelines, and the Yuanta Financial Holding Company Integrity Management Guidelines to implement the concept of sustainable corporate development. The Corporate Sustainability Office is the core unit of the Company for promoting corporate sustainability, with six functional groups: Corporate Governance Group, Sustainable Finance Group, Customer Care Group, Employee Care Group, Environmental Sustainability Group, and Community Engagement Group, whose members are senior executives of the Company and its subsidiaries.

In response to the sustainability policy of the competent authorities and the needs of practical business operations, the position of the person in charge of the Corporate Sustainability Office was named “Chief Sustainability Officer” at the 34th Meeting of the ninth board of directors on December 25, 2024, in order to enhance the Company’s sustainable development.

The Corporate Sustainability Office holds quarterly meetings and reports annually to the Sustainable Development Committee on the performance results of each project, including communication with stakeholders and topics of concern, and the fulfillment of sustainable development, and reports to the board of directors. Amendments to relevant rules and organizational changes must also be approved by the board of directors to effectively manage and implement the Company’s sustainable development policy.

The risk management organization of the Company follows a “three lines of defense” model, with each line having clearly defined organization, responsibilities, and functions to ensure the effective implementation of risk management mechanisms.

For more information on Yuanta Financial Holdings’ risk management policies, please visit our website’s Risk Management section.