CRHoldings

These guidelines are established to define the acceptable scope of benefits and standards of conduct regarding the receipt of money, entertainment, and conveniences from stakeholders in the course of duties, in order to ensure the effective implementation of the Code of Ethics.

The terms used in these guidelines are defined as follows:

1. 1. Money and Valuables: Includes cash, gift certificates, vouchers, goods, and other economic benefits.

2. 2. Entertainment: Includes meals, drinks, golf, performances, recreational activities, etc.

3. 3. Conveniences: Includes benefits such as transportation, accommodation, tours, and event support.

4. 4. Stakeholders: Individuals or entities such as employees, clients, suppliers, and other organizations that may be directly or indirectly affected by the performance of one's duties.

5. 5. Ordinary Level: A generally acceptable level of benefit based on common sense and social norms, such that it does not burden the recipient or compromise fair business practices.

1. 1) Employees must not request or receive money or valuables from stakeholders under any circumstances. Exceptions include commemorative items bearing the stakeholder's company logo or promotional gifts commonly distributed at stakeholder-hosted events, provided they are within the ordinary level.

2. 2) If money or valuables are received unintentionally or against one’s will, they must be returned immediately. If return is not feasible, the matter must be reported to the department head.

3. 3) Department heads must handle the reported items transparently and appropriately, and report the outcome to the Ethics Counseling Center.

1. 1) Employees may give or receive entertainment with stakeholders if it is within the ordinary level.

2. 2) Entertainment exceeding the ordinary level must not be accepted. If unavoidable, it must be reported to the department head.

3. 3) If entertainment exceeding the ordinary level is to be offered using company funds or if an employee attends an event that includes such entertainment, prior approval from the department head is required.

1. 1) Employees must not accept conveniences such as transportation or accommodation funded by stakeholders. Exceptions apply to services provided equally to all participants at stakeholder-hosted events.

2. 2) If benefits exceeding the permitted level are unavoidably received, they must be reported to the department head.

1. 1) Employees must not inform stakeholders of personal or colleagues' occasions such as weddings or funerals. Notifying third parties is also considered an act of disclosure. Exceptions include public announcements via mass media or internal communications.

2. 2) If congratulatory or condolence money is unavoidably received from stakeholders, it must be within a socially acceptable and ordinary range.

1. 1) Employees must not engage in financial transactions with stakeholders, such as lending, borrowing, loan guarantees, or property leasing, where a work-related relationship exists.

2. 2) If a financial transaction occurs due to unavoidable personal relationships, it must be reported to the department head.

1. 1) Employees must not accept sponsorships in the form of money or goods from stakeholders for departmental or company-supported events such as club activities.

2. 2) The provision of conveniences such as vehicles, venues, or services for events is also considered a form of sponsorship.

3. 3) If sponsorship is unavoidably received, it must be reported to the department head or the department organizing the event.

1. 1) Employees must not use company budgets, such as meeting or business promotion expenses, for personal purposes.

2. 2) Corporate credit cards must be used for expense processing in principle, and all expenditures must comply with budgetary objectives and legal standards.

1. 1) Department heads must regularly provide training and counseling to ensure their staff fully understand these guidelines.

2. 2) Department heads must take appropriate preventive measures to ensure compliance with these guidelines.

1. 1. Employees who become aware of a violation of these guidelines must report it to the Ethics Counseling Center through the fastest and most convenient method.

2. 2. Department heads must promptly document any reported violations and submit the report to the Ethics Counseling Center.

3. 3. The Ethics Counseling Center may verify reported cases as necessary, and employees involved must actively cooperate.

4. 4. No employee shall disadvantage or disclose the identity of whistleblowers or those who report violations.

5. 5. If a whistleblower is at risk of experiencing personnel-related disadvantages, appropriate personnel measures such as reassignment may be taken upon their request.

6. 6. Employees who learn about a report or its contents through their duties or incidentally must keep the matter confidential; any breach of confidentiality may result in disciplinary action.

1. 1) Employees who contribute to the objectives of these guidelines may be rewarded or compensated in accordance with company policies.

2. 2) Employees who violate these guidelines shall be subject to strict disciplinary action in accordance with relevant regulations.

1. 1. Separate operational standards may be established for reporting and rewarding unethical behavior involving money or valuables from stakeholders.

2. 2. If family members, relatives, or acquaintances act in violation of the Code of Ethics or these guidelines by using or impersonating an employee’s identity, the act shall be considered as the employee’s own.

3. 3. For any matters not specifically defined in the Code of Ethics or these guidelines, employees shall consult the Ethics Counseling Center and follow its interpretation.

4. 4. These guidelines shall take effect from July 1, 2023.