1. Information to Be Provided by the Whistleblower

• Name and contact details of the whistleblower (anonymous reporting is permitted).

• Name of the reported individual and a clear description of the alleged misconduct.

• Supporting evidence related to the report, such as documents, audio recordings, photographs, or other relevant materials.

2. Reporting Intake and Responsible Unit

• All whistleblowing reports are received and handled by the Head of Internal Audit.

3. Handling Procedures

• (1) Initial Review - Upon receipt of a report, the Head of Internal Audit conducts a preliminary assessment to determine the validity and completeness of the information provided.

• (2) Investigation Phase - Internal audit personnel assist in conducting the investigation, including collecting relevant evidence and interviewing involved parties as necessary.

• (3) Investigation Report - Upon completion of the investigation, a formal report is prepared and submitted to senior management for review and final determination.

• (4) Disciplinary and Corrective Actions - If the allegations are substantiated, disciplinary actions will be taken in accordance with company policies, and corrective or improvement measures will be implemented as appropriate.

4. Record Retention

• All whistleblowing cases are handled confidentially. Relevant records will be securely retained for at least five (5) years following the completion of the investigation.


5. Whistleblower Protection Policy

• (1) Confidentiality Commitment - The identities of whistleblowers, reporters, and individuals assisting in the investigation will be kept strictly confidential throughout the entire process.

• (2) Anti-Retaliation Measures - Any form of retaliation against whistleblowers or related personnel is strictly prohibited. Violations will be subject to severe disciplinary action in accordance with company regulations.