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Avalue has established the Code of Conduct for Directors and Managers and the Code of Ethics and Conduct Guidelines for Company Operations, which have been publicly disclosed on the Market Observation Post System and the company’s website. They clearly regulate that directors, managers, employees, entrusted persons, and persons with substantial control should adhere to the principle of honesty and actively implement the concept of ethical business practices. They also have the Code of Handling Cases of Illegal and Unethical or Dishonest Behavior as a specific execution and handling basis.

The Code of Ethics and Conduct Guidelines stipulate the procedures for charitable donations or sponsorships.

1. The Management Department is responsible for executing donations or sponsorships.
2. Company personnel for charitable donations or sponsorships should comply with relevant laws and internal operational procedures and should not be bribed.
3. The unit responsible for donations or sponsorships should report to the unit in charge of ethics and operations after obtaining approval based on the authority of decision-making. When the amount exceeds NT$1 million, it should be approved by the board of directors before proceeding.
4. The unit responsible for executing donations or sponsorships should confirm compliance with the laws and regulations of the operating location.
5. The unit responsible for executing donations or sponsorships should make a decision recorded.
6. The beneficiaries of charitable donations should be charitable organizations, not for bribery disguised as charity.
7. The returns obtained from sponsorship are clear and reasonable, and should not be the counterparties for the company's commercial dealings or persons with a vested interest in the company's personnel.
8. After the donation or sponsorship is executed, the unit responsible for executing the donation or sponsorship should confirm that the use of the money matches the purpose of the donation.

Avalue conducted a credibility management risk assessment for its operational sites in 2025 (Liancheng, Lide, Taichung) and for the anti-corruption, anti-competition/anti-monopoly, public policy, customer privacy, and other five aspects of the anti-corruption prevention plan in the credibility management prevention plan, using internal questionnaire methods.

The relevant procedures have been published on the company's website in the governance section and in the internal website portal management method document section. All colleagues can obtain the relevant operational procedures documents in electronic format. After new employees are registered, the Human Resources Department will issue notifications according to the new employee training blueprint to let colleagues read the electronic version of the documents in the system. The content of each training lecture also clearly notes the internal and external paths for storing the procedures, ensuring that all colleagues have access to relevant information in an open and transparent manner.

• The total number of employees who have communicated about anti-corruption policies and procedures in 2025 (unit: people): 361
• The percentage of employees who have communicated about anti-corruption policies and procedures in 2025 (unit:%): 100

Avalue's Procurement Department is responsible for communicating the Company's integrity-management principles to suppliers. The Integrity Commitment is a required procurement-contract document. Avalue expects and assists its business partners to recognize and jointly comply with ethical business practices. Integrity clauses are included in contracts with trading partners as appropriate, and any dishonest conduct discovered during a transaction may result in termination of the transaction or rescission of the contract. Avalue also includes the following reminder in external purchase orders: '9. Integrity Commitment: The Seller (including but not limited to its subsidiaries and affiliates) agrees to comply with the Company's policies on ethical corporate management and warrants that it will not offer money or any other improper benefit to solicit any benefit from personnel of the Company or its group, including but not limited to obtaining or retaining business, directing or transferring business to another party, or obtaining any other improper advantage. If the Seller becomes aware of any conduct that may violate the RBA Code of Conduct, it may report the matter through the Company's website under Corporate Governance / Ethical Corporate Management / Whistleblowing Mechanism.' This ensures that suppliers understand and comply with Avalue's integrity principles and requirements.

• Number of confirmed corruption incidents: 0 incidents
• Number of incidents where contracts were terminated or not renewed due to corruption violations with business partners: 0 incidents
• Reporting period for contracts terminated or not renewed due to corruption violations: January 1, 2025 - December 31, 2025