Legal Compliance and

Code of Conduct

Employee Code of Conduct—Compliance

Ethical Management：Ethical management is the most fundamental social responsibility of a company. One of the core principles of Ace Pillar's business philosophy is sincerity and mutual trust. "Sincerity" is the fundamental principle in any interaction. We treat everyone with sincerity and mutual trust inside and outside the Company.

Compliance：To ensure Ace Pillar's operations comply with relevant laws and regulations
in various countries, we regularly monitor domestic and international policies and regulations that may impact the Company's operations and finances. We notify relevant departments of the latest laws and regulations to ensure these departments can effectively implement them.

Personal data protection

Confidentiality

Anti-bribery

Anti-discrimination

Intellectual property protection

Anti-insider trading

Anti-unfair competition

Labor protection regulations

Promotion of the Integrity Handbook

In recent three years, Ace Pillar has had no major fines and has fully implemented the execution of the company's internal integrity management best practice principles. Every year, it conducts ethical handbook promotion and training for all colleagues, including topics such as integrity promotion, avoidance and conflict of interest, legal compliance, business secrets and company assets, and participation in political activities, and conducts online tests. In 2023, the training completion rate reached 100%, and the company's internal system also announces the integrity management best practice principles for all colleagues to be aware of. To improve the management of integrity management, the company has established an integrity management unit, allocated sufficient resources and suitable personnel, and is responsible for the formulation and supervision of the implementation of integrity management policies and prevention programs, and reports to the Board of Directors on a regular basis (first quarter) every year. In addition, in response to the regulations prohibiting insider trading (Securities and Exchange Act §157-1), Ace Pillar has implemented education and training on the prohibition and prevention of insider trading within the company, with a training completion rate of 100% in 2023, and there have been no insider trading-related violations by Ace Pillar in the past three years.

Reporting and Suggestion Communication Mechanism

The company has established the "Procedures for Handling Cases of Illegal, Unethical or Dishonest Conduct". For serious misconduct that violates the principles of integrity, conflicts of interest and avoidance, fair trade, bribery, etc., or illegal and improper treatment, there is a complete set of procedures for handling complaints and reports. Once it is discovered that a person or matter does not conform to the spirit of integrity or violates the norms in the integrity management best practice principles, internal and external personnel can report any improper business conduct through the reporting mailbox.

Communication and Complaint Channels

Target: Internal colleagues of the company and external suppliers, customers, or other stakeholders. Channel: Email: [email protected] for reporting or complaints, and a dedicated unit will investigate and handle, and prepare an investigation report. Ace Pillar strictly guarantees the confidentiality of the reporter's identity to ensure their safety and avoid retaliation.