Regulations that insiders profit from information that is not available in the market

The define of insiders: directors or employees of the company.

1. Procedures for Ethical Management and Guidelines for Conduct (Article 15)
   (Prohibition against insider trading and non-disclosure agreement) All personnel of the Corporation shall adhere to the provisions of the Securities and Exchange Act, and may not take advantage of undisclosed information of which they have learned to engage in insider trading. Personnel are also prohibited from divulging undisclosed information to any other party, in order to prevent other party from using such information to engage in insider trading.
   Any organization or person outside of the Corporation that is involved in any merger, demerger, acquisition and share transfer, major memorandum of understanding, strategic alliance, other business partnership plan, or the signing of a major contract by the Corporation shall be required to sign a non-disclosure agreement in which they undertake not to disclose to any other party any trade secret or other material information of the Corporation acquired as a result, and that they may not use such information without the prior consent of the Corporation.
   The rules include stock trading control measures from the date insiders of the company become aware of the contents of the company's financial reports or relevant results. Measures include, those prohibiting a director from trading its shares during the closed period of 30 days prior to the publication of the annual financial reports and 15 days prior to the publication of the quarterly financial reports, the rules mentioned in the preceding paragraph will notify directors before the deadline.
2. Procedures for Handling Material Inside Information (Article 6)
   No director, supervisor, managerial officer, or employee with knowledge of material inside information of the Corporation may divulge the information to others. No director, supervisor, managerial officer, or employee of the Corporation may inquire about or collect any non-public material inside information of the Corporation not related to their individual duties from a person with knowledge of such information, nor may they disclose to others any non-public material inside information of this Corporation of which they become aware for reasons other than the performance of their duties.

Whistleblowing Contact：

1. Email：(Integrity_honesty@copartner.com.tw)
2. Direct hotline：(02-8226-5658 Extension 2305)
   Whistleblower have to provide the following information：
   1. Whistleblower’s name, ID number, and can also report anonymously, but still to provide address, phone and email that can be contacted.
   2. The suspect’s name or other information that can suffice to identify the person's identity.
   3. The illegal acts or unethical behavior that can be investigated.

The Company keeps full confidentiality of whistleblowers and report content and also promises to protect them from avoiding improper retaliation and treatment