Honest Business Practices and Compliance with Laws

Ethical Business Conduct and Anti-Corruption Policy

UNIC places strong emphasis on ethical business conduct and regulatory compliance. The Company has established the Code of Ethical Conduct, Personnel Management Rules, and other internal policies to define its principles, practices, and commitments to integrity, serving as behavioral guidelines for directors and senior management. In addition, the Company has adopted the Employee Code of Professional Ethics to further strengthen corporate governance and to prohibit and regulate insider trading by internal personnel.

To safeguard the legitimate rights and interests of stakeholders, UNIC has established whistleblowing channels on its official website to facilitate communication with stakeholders. When stakeholder rights are infringed, the Company handles and responds to such matters appropriately in accordance with principles of confidentiality and integrity. UNIC has also formulated the Procedures for Handling Reports of Illegal, Unethical, or Dishonest Conduct, which clearly define whistleblowing and complaint mechanisms, operating procedures, codes of conduct, and disciplinary measures.

UNIC explicitly communicates and enforces the following principles through its Corporate Governance Best Practice Principles and Employee Code of Professional Ethics:

• Strict prohibition of bribery, kickbacks, or acceptance of improper benefits for any business transaction.
• Employees shall not request, promise, offer, deliver, or accept improper benefits for themselves or third parties while performing their duties. Gifts or hospitality consistent with social customs or approved by the Company are excluded.
• Avoidance of conflicts of interest and personal gain in the execution of business duties.
• Fair treatment of all business counterparties; prohibition of manipulation, concealment, or misuse of proprietary information, and other unfair trading practices.
• No preferential treatment in transactions with related parties.
• Prohibition of insider trading.
• Strict confidentiality obligations.
• Proper custody and protection of company assets.
• (For management) Emphasis on corporate governance, legal compliance, and securities regulations.
• Prohibition of illegal political contributions and improper dealings with government officials.
• Prohibition of improper donations.
• Protection of intellectual property rights, including trade secrets, trademarks, patents, and copyrights.

Any violation of the above principles is reported to the Company’s Personnel Committee for disciplinary action.

Insider Trading Prevention

UNIC has established procedures governing insider transactions and prohibiting insider trading. The Procedures for Handling Material Non-Public Information stipulate that directors, managers, and employees shall not disclose material non-public information to others, shall not inquire into or collect undisclosed information unrelated to their duties, and shall not disclose any undisclosed material information obtained outside the scope of official duties.

Education, Training, and Awareness
No corruption incidents occurred at UNIC during the reporting year. Nevertheless, in November 2025, the Company conducted integrity and legal compliance training for all employees and key stakeholders. The training covered the Company’s ethical business practices, anti-corruption policies, and prohibition of insider trading, with a duration of approximately one hour. Participation and completion rates reached 100%, strengthening employees’ ethical awareness and ability to identify and address potential corruption risks.

Stakeholder Whistleblowing Mechanism

UNIC has established the Procedures for Handling Reports of Illegal, Unethical, or Dishonest Conduct, which define whistleblowing systems and handling procedures. The General Management Office and Internal Audit Office are responsible for coordinating the formulation, supervision, and implementation of responsible business conduct policies, as well as investigation and disciplinary actions related to reported cases.

Both internal and external stakeholders are provided with designated consultation and reporting channels (as detailed below), which are disclosed on the Company’s website. Major whistleblowing cases and annual summaries are reported to the Board of Directors or the Audit Committee.

Upon receiving a report, the responsible unit must immediately report it to the General Manager or Chairperson, who will assign the appropriate unit to conduct an investigation based on the nature of the case. All cases are properly documented and tracked. The identity of whistleblowers, the content of reports, and investigation participants are kept strictly confidential to prevent unfair treatment or retaliation.

Confirmed violations are handled according to severity, including termination of employment or business relationships and legal action where necessary. The Company also monitors cases of improper non-handling by responsible units or supervisory personnel who were aware of misconduct but failed to act, and applies disciplinary measures accordingly.

Material confirmed cases are disclosed on the Market Observation Post System (MOPS) in accordance with regulations. If reports involve directors or senior executives, they are submitted to the Audit Committee. In 2024, UNIC recorded no whistleblowing cases.

Intellectual Property Rights Management

To protect intellectual assets, achieve operational objectives, strengthen competitiveness, and support sustainable development, UNIC has implemented the following intellectual property (IP) management strategies:

• Conducting IP inventories to confirm the Company’s IP portfolio.
• Strengthening information security and protection of trade secrets.
• Continuous employee education and training to enhance IP awareness.
• Ongoing implementation of IP protection and management mechanisms.

Trademark Management

• Regular inventory and maintenance: All trademarks across the Group are centrally managed and periodically reviewed by the Taipei headquarters to ensure timely renewal.
• Proof of use: In “use-based” jurisdictions (e.g., the United States), proof of trademark use is periodically submitted to avoid cancellation.
• Compliance in use: Trademark usage in marketing activities complies with applicable laws to protect brand rights.

Implementation Status: As of 2025, the Group holds 22 registered trademarks, all centrally managed by the Taipei headquarters.

Trade Secret Protection

UNIC continuously enhances trade secret protection through:

• Employee education and awareness programs.
• Implementation of management measures, including document classification, transmission restrictions, physical security, access control, and permission/password management.
• Strengthened digital information security measures, such as software and hardware usage restrictions and system activity monitoring.
• Personnel controls, including confidentiality agreements (NDAs), non-compete clauses for designated employees, and strict exit procedures.

Implementation Status: The Company’s Employee Handbook outlines trade secret protection requirements. In November 2025, all employees completed integrity and legal compliance training covering trade secret protection, achieving a 100% participation rate.

Personal Data Protection and Management

UNIC has established the Personal Data Protection Management Policy to ensure lawful, appropriate collection, processing, use, and protection of personal data.

Key measures include:

• Inventory and classification of personal data held by the Company.
• Enhanced information security to prevent theft, alteration, damage, loss, or leakage.
• Employee education and contractual obligations to comply with personal data laws and internal controls.
• Emergency response plans for personal data breach incidents.

Employee Training: In November 2025, all employees completed integrity and legal compliance training covering personal data protection regulations and internal procedures, with 100% participation and completion.