Fubon Financial Holdings has established several rules and guidelines shown in the table below to establish a corporate culture founded on ethical management and create a sustainable operating environment. These rules and guidelines apply to the financial holding company and its subsidiaries, and their establishment and revision must be reviewed and approved by the board of directors. Fubon quantitatively checks existing or potential unethical behavior through assessments and the monitoring of business activities that are at relatively high-risk of unethical behavior, and adopts corrective measures as necessary. In 2023, no unethical behavior was detected. At the same time, Fubon completed the establishment of a new systematic methodology for assessing the risk of unethical behavior that is aligned with regulatory authority regulations. It quantifies the likelihood of unethical behavior occurring and looks at risk mitigation measures already in place and then plots a risk matrix to confirm inherent and residual risks, which inform the overall risk assessment results. If there are low to medium risks that exceed the target for residual risk tolerance, corrective measures must be devised. In 2023, there were no “low to medium risks” among either inherent or residual risks, and therefore no corrective measures were needed.