3. Responsibility to Properties and Assets
of The Company and subsidiaries

1. Protection of Properties and Assets

The Company and subsidiaries require our executives to use corporate resources and assets in the most efficient manner, to increase corporate competitiveness and to provide the best possible service to our customers in accordance with the following guidelines:

(1) Executives should use corporate resources and assets in a cost-efficient manner for maximum benefit of the Company and subsidiaries.

(2) Executives should help protect corporate properties and assets from improper depreciation or loss.

2. Documentation

(1) Executives should prepare documents with honesty and prudence while meeting stipulated standards.

(2) Executives are prohibited from falsifying the Company and subsidiaries’ letters, reports or documents.

3. Use of Computer and Information Technology

(1) All computers, information technology, and information and data relating to its operation are the property of the Company and subsidiaries. Executives should not use such computers and information technology for personal interests.

(2) Executives are prohibited from disclosure to others of their password for access to the Company and subsidiaries’ information system.

(3) Executives are prohibited from disclosure of any information or data in the Company and subsidiaries’ information system to other parties without proper authorization.

(4) Executives are prohibited from changing, copying, deleting or destroying the Company and subsidiaries’ information or data without proper authorization.

(5) Executives are prohibited from using illegal software for any reason and from using copyright protected software without the permission of the copyright owner.

(6) Executives are prohibited from altering the adjustments of their computer equipment or installing any other accessories in addition to the standard equipment provided by the Company and subsidiaries.

(7) Executives are prohibited from using the Company and subsidiaries’ electronic mail system to transmit derogatory, offensive, pornographic, abusing or annoying messages.

(8) Executives may only use the internet to seek information and knowledge related to their work and shall not access illegal or immoral websites.

(9) Executives should use all communications equipment provided by the Company and subsidiaries, such as telephones, facsimile machines and mobile phones with appropriate sense of responsibility and care, taking interests of the Company and subsidiaries into consideration.

4. Giving and Receiving Bribes

(1) Executives are prohibited from demanding or receiving any benefit from trading parties, contractors, suppliers, advisors and those with whom the Company and subsidiaries are doing business.

(2) Executives are strictly prohibited from offering any benefit to government officers, customers, or any other external parties in any attempt to persuade them to commit a fraudulent action.

5. Gifts, Gratuities and Business Entertainment

(1) Executives should refrain from giving gifts or gratuities to, or receiving them from any trading partner or others with whom the Company and subsidiaries are doing business. Gifts given or received during festive occasions are excluded from this requirement provided that they have an appropriate value and are not related to any business commitment.

(2) Executives should refrain from giving or receiving unusually lavish entertainment to or from those with whom the Company and subsidiaries are doing business.

6. Public Comments and Mass Media Interviews

The Company and subsidiaries have designated the Chief Executive Officer (CEO) or Chief Marketing Officer (CMO) or Chief Financial Officer (CFO) to give media interviews and to answer questions posed by shareholders, the mass media and third parties.