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Taipei Exchange Ethical Management Rules

Passed by the resolution of the 32nd Joint Meeting of the 10th-term Directors and Supervisors on January 19, 2024

These Rules are adopted in accordance with Paragraph 2, Article 24 of the Foundations Act and the Ethical Management Guiding Principles for Foundations Governed by Financial Supervisory Commission to foster a culture of ethical management, promote sound organizational development and build a good operational framework.
The directors, supervisors, employees and mandatories/ appointees of Taipei Exchange (“TPEx”) shall abide by the following rules in the execution of their duties:
1. Shall not transfer to, or use TPEx property for endowers or their related parties, or for other profit-seeking enterprises of which an endower or an endower’s related party is a responsible person, director, supervisor or manager by collusion, fraud or other illicit means.
2. Shall recuse themselves when conflict of interests arises.
3. Shall not seek interests for themselves or for related persons by manipulating their official power, opportunities or any method under their official duty.
TPEx shall abide by the operational philosophies of honesty, transparency and responsibility, develop policies based on integrity and ethical value and establish a good risk control and management mechanism so as to create an operational environment for sustainable development.
TPEx shall clearly specify in relevant rules its ethical management policies and the commitment by the board of directors and the management to rigorously implement such policies, and shall implement the policies in internal management and operating activities.
TPEx shall engage in operating activities in a fair and transparent manner based on the principles of ethical management, unless transparency contradicts the establishment objectives of TPEx.
The directors, supervisors, employees, mandatories/ appointees of TPEx shall not solicit, agree to accept or accept bribes or other illicit interests for any action performed in the course of duties or in breach of duties.
TPEx shall establish effective accounting systems and internal control systems for operating activities possibly at a higher risk of involving unethical conduct, and review those systems whenever needed to ensure that the design and implementation of the systems continue to be effective.
TPEx shall communicate the importance of integrity and ethics to its directors, supervisors, employees and mandatories/ appointees on a regular basis.
TPEx shall enact a whistle-blowing system and related procedures, as well as assign a dedicated unit or personnel to handle the reports. The identity of whistle-blowers and content of the report shall be kept confidential, and the rights and interests of whistle-blowers shall be safeguarded without being subjected to any adverse measures as a result of the whistle-blowing behavior.
These Rules and any amendments thereto shall be disclosed on TPEx website.
TPEx shall review its ethical management policies and promotional measures on a regular basis to improve the effective implementation of ethical management.
These Rules and any amendments thereto shall be implemented after approval by the board of directors.