RATCH stipulates that anti-fraud and corruption is one of the important issues that all directors, executives, and employees of the Company must adhere to and strictly comply with. The Company is committed to conducting business with transparency, fairness, accountability, and integrity, and will not participate in any form of fraud and corruption, whether direct or indirect, in its business operations with either government or private entities.

The Corporate Governance Working Committee, consisting of all functional chiefs and the Internal Audit Department, jointly drives relevant activities to promote awareness and understanding of the importance of anti-fraud and corruption. The Committee also supports the implementation of the Company’s policies in all sectors through the establishment of policies, principles, regulations, operating guidelines, internal control measures, communication and training for employees and relevant parties, as well as whistleblowing channels and whistleblower protection measures, in order to systematically prevent, detect, and respond to fraud and corruption risks.

The Company has established policies, regulations, orders, and related documents to support its anti-fraud and corruption commitment and to serve as a governance and operating framework for directors, executives, employees, and relevant stakeholders as follows: