Code of Conduct and Ethics

Regulations, Guidelines and Commitment

"Ethical Corporate Management Best Practice Principles" and "EthicalProcedures and Code of Conduct"
"Code of Ethical Conduct of Directors"
"E.Sun Employee Service Code of Conduct and Behavior Standards"
"E.SUN's Commitment to Anti-corruption, Anti-bribery, and Anti-competitive Behavior"
"the Treating Customers Fairly Policies and Strategies"
"the Regulations Governing the Concurrent Serving Management forResponsible Persons"
"Guidelines for the Accountability Directions for Senior Management Personnel"
"Whistleblower Case Handling Regulations"
"Integrity Risk Assessment Mechanism"

Applicability

E.SUN directors, senior management, managers, employees, nominees, and other entities with substantive control
Suppliers

Evaluation Mechanism and Relevant Practices

E.SUN establishes a risk assessment mechanism against unethical conduct. Regular assessments are conducted to effectively manage the distribution of the risks and control measures.
Effective management and implementation is achieved through self-assessment and self-evaluation for compliance. In addition, high-risk units are selected for the legal compliance test on important management issues with the aim of improving and adjusting the legal compliance mechanism.
The audit unit performs independent risk-oriented audits to ensure the uninterrupted operation of the organization as a whole. All units work together to manage and prevent unethical behavior.
E.SUN also links employee performance with remuneration and includes ethical management in the performance assessment and human resource policies with a clear and effective disciplinary system in place.
All E.SUN directors and executive managers have signed the statement of ethical corporate management; All E.SUN employees have signed the "E.SUN Employee Service Code of Conduct and Behavior Standards."
The Company will assess the legitimacy of counterparties and acquire a full understanding of their ethical management practices and compliance with the corporate social responsibility policy before starting a business with suppliers. Contracts always contain explicit provisions on ethical management and corporate social responsibility. Corruption and bribery are handled with zero tolerance. E.SUN promises that its business activities around the globe are free from any form of corruption and bribery.

403.92hours

Ethical management training sessions totaling hours

100%

Participation of the entire Board of Directors in training on ethical management and handling of material internal information

100%

Participation of the entire E.SUN workforce in tests on regulations governing ethical management, stakeholders, and personal information protection

Ethical Violations

In 2025, E.SUN did not engage in any acts of corruption, bribery, customer privacy data, conflicts of interest, money laundering, or insider trading, with a total of zero related legal lawsuits, penalties, or whistleblower cases; there were no cases of discrimination or harassment, and one case of supervisor misconduct. E.SUN Securities, a subsidiary, faced one penalty from the Financial Supervisory Commission due to a failure to properly implement operational procedures, which does not constitute a violation of integrity in operations.

Integrity Violation Events	2021	2025
Collected via whistleblowing channels	4	1
Collected via other channels (e.g., self-examinations, inspections)	0	0
Total Integrity Violation Cases	4	1

Note: Cases that are non-major violations of internal regulations, consumer disputes, or unrelated to the business operations of E.SUN FHC or its subsidiaries are not included in the count of "integrity violation events."

Whistleblowing System

To establish a culture of integrity and transparency and promote sound operations, E.SUN has formulated "Whistleblower Case Handling Regulations" applicable to subsidiaries, organizations with direct or indirect donations exceeding fifty percent, and other organizations with substantive controlling powers. These regulations define the acceptance and investigation timelines, and establish dedicated acceptance units and independent investigation units. Whistleblower hotlines and email addresses, as well as mailing addresses for reporting, have been publicly disclosed on both the official and internal websites for employees and external parties. The identity of whistleblowers is kept confidential, and adverse personnel measures against whistleblowers within the company are strictly prohibited. Anonymous whistleblowing is also welcomed to proactively prevent dishonest, fraudulent, or criminal acts.

In 2025, a total of 46 cases were accepted through both whistleblower and non-whistleblower channels, with one case related to integrity violations; the other cases turned out to be non-major violations of internal regulations, consumer disputes, or unrelated incidents to banking operations. Upon receipt of a whistleblower report, it is immediately handled by the Compliance Department and assigned by the President to an appropriate investigation unit, ensuring the confidentiality of the whistleblower's identity. The investigation results are reported to the President and communicated to the supervisor of the reported party. The relevant execution results are then reported to the Corporate Governance and Nomination Committee and the Board.

Case Numbers	2021	2022	2023	2024	2025
Total Cases Accepted	49	33	48	92	46
Cases Confirmed as Integrity Violations	4	0	0	0	1

Note: All cases in 2025 were closed.