Based on the corporate culture of integrity, excellent service, high quality and innovation, PSMC has established the following Professional Norms to implement its integrity management policy.

• Ethical Corporate Management Best Practice Principles
• Procedure for Ethical Management and Guidelines for Conduct
• Sustainable Development Best Practice Principles
• Guidelines for the Adoption of Codes of Ethical Conduct

In addition, PSMC will establish an evaluating mechanism for the risk of dishonest behavior in 2022, which will regularly analyze and evaluate business activities with a high risk of dishonest behavior within the business scope, formulate preventive plans accordingly, and regularly review the appropriateness and effectiveness of the preventive plans.

PSMC has also passed the RBA VAP (Responsible Business Alliance, Validated Audit Process) validation in early 2022 and further established the following codes of conduct:

• RBA Social Responsibility Risk Management Measures
• RBA Social Responsibility Management Review Measures
• RBA Social Responsibility Performance Target Management Measures
• RBA Social Responsibility Correction and Preventive Measures Management Measures

The Company will regularly identify and evaluate the integrity of business ethics and the absence of undue advantage.

• A "Professional Incident Reporting System" and a "Reporting Mailbox" was put in place for employees and external parties to report anonymously or signed through the "Reporting Mailbox". PSMC also informed external parties about the "Reporting Mailbox" on their orders and invoices. If they found any cases in violation of the Professional Norms, they can report to the company via the "Reporting Mailbox".
• The PSMC Dedication Promotion Committee is responsible for handling reporting cases. The handling person will make a declaration that the identity of the whistleblower and the contents of the report will be kept confidential, and promise to protect the whistleblower from retaliation.
• If the reported case involves employees, it should be reported to the company president; however, should the case involves directors or senior executives, it should be reported to the independent directors of the Company.
• If it is confirmed that the accused employee has violated relevant laws and regulations or the Company's integrity management policies and regulations, then he or she will be immediately asked to stop the behavior and the Company will take appropriate measures. In order to protect the Company's reputation and rights, the Company may report to the competent authority, transfer to judicial authority for investigation, or request damages through legal procedures, if necessary.