The Bank is a 100% owned subsidiary of Mega Financial Holding Company ("Mega FHC"). The Bank's operation and management, financial business information and audit management are handled in accordance with the "Regulations on Supervision of Mega FHC's Subsidiaries". Recommendations or questions regarding the Bank's operations may be conveyed through formal letters, telephones, emails, etc. The Bank's business supervisory units will handle or explain the case, in accordance with the internal operating procedures.

Mega FHC is the Bank's sole shareholder. Any shareholders' dispute or litigation shall be handled by the supervisory units. However, if it is necessary to engage a lawyer, the units, according to the Bank's "Directions for Handling Legal Cases", shall request for approval from the authorized level before engaging a lawyer.

The Bank's sole institutional shareholder supports on the diversity, professional background, and experiences of the Board of Directors.

In the 18th Board of Directors (BOD) of Mega Bank, as of the end of December 2025, there are currently 15 directors. Among them are two directors with employee status (representing 13.3% of the current directors) and five female directors (representing 33.3% of BOD). The average age is 57.3 years old.

The Board of Directors comprises members from different backgrounds in the financial industry, government agencies, industrial circles, and academia, including lawyers, accountants, financial scholars, and IT network specialists. Their professional backgrounds and experiences cover law, accounting, industrial economics, tax administration, financial management, FinTech, and online payment. The members' professional skills consist of business management, risk management, regulatory compliance, anti-money laundering, internal control, finance and banking, economic analysis, knowledge in industrial finance, ESG and corporate sustainability, etc.

After joining Mega FHC, the Bank is delisted from the stock market and is not mandatory to set up a Remuneration Committee. The design and adjustment of the Bank's remuneration is submitted to Mega FHC for approval.

Mega FHC has established an Audit Committee. According to regulations issued by the Financial Supervisory Commission (FSC), a financial institution wholly owned by a financial holding company (FHC) may choose to establish an audit committee or appoint supervisors. The Bank has established an Audit Committee, which consists of all of the Bank's independent directors. The Audit Committee and the CPAs hold regular quarterly meetings, during which the CPAs report to the independent directors on the Bank's financial condition, the financial and overall operations of its domestic and overseas subsidiaries, and the results of internal control audits. They also engage in thorough discussions regarding any significant adjusting entries or the impact of regulatory changes on the financial statements.

The Bank has set up the committees under the Board of Directors, including the Risk Management Committee, Compliance Committee, Ethical Management Committee, Accountability Committee and Audit Committee, and the related minutes were reported to the Board of Directors to grasp the Bank's business plan and important policies and effectively supervise the management.

The Bank is not listed and not traded OTC and is a 100% owned subsidiary of Mega FHC.

In order to establish a sound corporate governance system, the Bank formulated the "Corporate Governance Best Practice Principles"which includes detailed regulations about the operation of the Board of Directors to build an effective corporate governance framework. Reference was made to the relevant provisions of the "Corporate Governance Best Practice Principles for Banks" promulgated by the Bankers Association of the Republic of China.

To enhance corporate governance and improve the functionality and efficiency of BOD, the Bank amended its "Board Performance Evaluation Guidelines" on June 9, 2023. According to these guidelines, BOD should conduct a performance evaluation at the end of each fiscal year, following the prescribed evaluation procedures and criteria. The Bank reported the results of the performance evaluation for the year 2025 to its 18th BOD at its 12th meeting on February 25, 2026.

The Bank's website provides service or complaint channels such as contact email and customer service hotline, as well as disclosure of legal issues, including information related to related party transactions, whistle-blowing channel, shareholder area, etc. Additionally, there is fair principle area for customers, consumers, related parties and employees to keep in touch with the Bank, inquire and use relevant information.

In terms of communicating with interested parties defined in The Banking Act and Financial Holding Company Act, the Bank's Head Office request all unites to check the interested parties list every three months and after being confirmed by the related interested parties, the interested parties profile shall be maintained in the Bank's e-Loan System and Mega FHC's network information system. Should there be any change in the duties of the interested parties, the person concerned shall be communicated, and the profile updated immediately.

The Bank's official website has an English version, (https://www.megabank.com.tw/en-us/english) and is maintained regularly.

If there's information needed to be made public in accordance with the relevant laws and regulations, the Bank shall, within the legal time limit, designate a personnel to report and disclose immediately.

The Bank has established "Procedures for Releasing Information by Spokesperson and Acting Spokesperson". The Spokesperson and Deputy Spokesperson speak publicly on behalf of the Bank by means of press release, website disclosure or disclosure of information.

The investor conference is handled by the parent company, Mega FHC.

Employees' rights: The Bank shall inform the employees in advance of any job relocation. If the change of business nature results in no suitable jobs for the employee, or the employee is incompetent in taking up the job, the Bank shall, according to the Labor Standards Act, inform the employee in advance of the termination of employment contract at least 10 to 30 days. In addition, the Bank and the Union have established a collective agreement. The Bank has set up the Personnel Appraisal Committee, formed by the Bank and union representatives, responsible for the review of awards and penalties of the employees. It has also established the Occupational Safety & Health Committee, responsible for the planning and handling, review and supervision of matters related to labor safety, hygiene and health. Employees' Retirement Fund Supervisory Committee is also set up to safeguard employees' pension.

Employee welfare: The Bank has established the Employee Welfare Committee, which reviews and plans employee welfare services and allocates funds. Additionally, to promote the healthy development of employees, the Bank has implemented the "Employee Health Examination Implementation Rules." These regulations involve conducting regular health check-ups and wellness seminars for employees. Furthermore, the Bank has integrated relevant health information into the Notes system for colleagues to access, aiming to achieve preventive healthcare objectives.

Investor relationship: The Bank is fully answerable to its parent company, Mega FHC, for its business performance.

Directors to recuse themselves from cases in which they have a material interest: As per Rules and Procedures of shareholders meeting of the Bank, interested parties with respect to proposals shall recuse themselves from discussions or voting to avoid the conflict of interest.

Advanced studies of directors and supervisors: the Bank provides directors and supervisors with opportunities enhancing their professional competency.

Execution of customer policies: According to the various regulations of the competent authority and bank union, the Bank shall state in the contract, regulations to be complied, whereby customers can claim the right based on the contracts.

Purchasing liability insurance for directors and supervisors: The Bank purchases "Directors' and Officers' Liability and Company Reimbursement Insurance" for all directors and supervisors.

Donations: The Bank has, over the years, organized various activities and donated to charities and non-profit organizations. The donation process strictly complies with the various internal and external laws and regulations.

Mega FHC is responsible for the coordination and promotion of the Group's corporate sustainability development. The Board of Directors of Mega FHC has established a Sustainable Development Committee. The Committee's organizational charter was amended on December 24, 2024, with the Chairman of the Board serving as the Chairman and convener. The remaining members will be appointed by the Board of Directors of Mega FHC from among the directors, of which more than half should be independent directors. As of the end of 2025, the Committee comprised five members, all of whom were independent directors. In addition, six working groups have been set up under the Committee for promoting the implementation of tasks related to the Group's sustainable development.

In line with Mega FHC's plan, the Bank established the "ESG Steering Group" and appointed the Planning Department as agenda working group to hold the conferences periodically and report the implementation status of sustainable development to Mega FHC. In addition to reporting to the Bank's Board of Directors, the implementation status of the Bank's 2025 "ESG Promotion Plan" and 2026 "ESG Promotion Plan" have also been reported to Mega FHC, which will report to the Executive Meetings of the Sustainable Development Committee, the Sustainable Development Committee and the Board of Directors of Mega FHC upon compilation.

The Bank has formulated a "Sustainable Finance Policy", which has been approved by the Board of Directors. The "Procedures for the Preparation and Verification of Sustainability Information" approved by the President regulate the principles and operating procedures for the preparation/provision of sustainability information disclosed to the public, such as Mega FHC's Sustainability Report, Mega Bank's Annual Report and Mega Bank's official website. It is also stipulated in the Procedures that if the sustainability information is of the nature of publicity, advertisement or any form of statement, it should comply with the "Guidelines for Financial Institutions on Greenwashing Prevention" issued by the FSC to confirm that the Bank or financial products and services provided by the Bank are in compliance with relevant financial laws and regulations. When making external "sustainability" or "green" related statements (including publicity, advertisements or any other form of statements), attention should be paid to the accuracy, completeness, comparability and compliance with relevant principles of the statements.

The Bank's assessment of material risk issues for 2025 is based on the"2025 Sustainability Report"of its parent company Mega Financial Holding, which adopts a Double Materiality matrix analysis. This process begins with conducting surveys on material topics among stakeholders and senior executives, followed by ranking sustainability issues using the matrix's vertical axis ("Impact on the Economy, Environment, People and Human Rights") and horizontal axis ("Impact on Corporate Value"). A total of 11 material topics have been identified in the following order: "Information Security", "Compliance", "Ethical Business Management", "Risk Management", "Economic Performance", "Board Diversity", "Occupational Safety and Health", "Customer Relations", "Digital Innovation", "Green and Transition Finance", and "Remuneration and Benefits".

The Bank's Board of Directors has established the "Risk Management Committee", responsible for reviewing various major risk issues. Additionally, to improve the Bank's risk management system, climate risk management has been incorporated into the "Risk Management Policy and Guidelines" under the "Principles of Climate Risk Management." Revisions of relevant major guidelines are as follows:

The Bank adheres to Mega FHC's "Environmental Sustainability Management Procedures". The work plan and implementation status of relevant goals created by the "Environmental Sustainability Working Group" under Sustainable Development Committee are reported to Mega FHC on a regular basis.

The Bank's headquarters, the Chi-Lin Building, was the first to adopt the "ISO-14001 Environmental Management System" in the year 2021. In 2023, the Bank included all business units in northern Taiwan. In 2024, it expanded the coverage to include all domestic business units. In addition, the Bank has been verified by a third-party agency every year since 2021.(The certification remains valid from 2025/08/07 to 2028/08/06).

The Bank's headquarters, Chi-Lin Building, adopted the "ISO-50001 Energy Management System" and has since undergone third-party verification annually.(The certification remains valid from 2025/07/22 to 2027/10/07).

Climate risk has been integrated into the Bank's existing risk management processes to evaluate the potential negative impacts of climate for operation management decision-making purposes. Through a comprehensive review, the Bank identifies the risks and opportunities posed by physical and transitional risks to its operations. It establishes risk management strategies for significant risks as the core response to climate change action and develops low-carbon products and services.

The Bank adheres to the "Human Rights Policy" established by Mega FHC, which has incorporated the essence and principles of human rights from international guidelines such as "United Nations Universal Declaration of Human Rights," "United Nations Global Compact," "United Nations International Labor Organization," and "United Nations Guiding Principles on Business and Human Rights."

The Bank's relevant management policies and procedures fully protect employees' legal rights and prevent discriminatory hiring practices. There is no discrimination against employees based on their gender, race, marital status, religion, etc. The Bank does not restrict or hinder the formation of unions or employee associations, nor impose compulsory or forced labor, and does not violate the indigenous rights or interests of the employees.

In order to implement the "Human Rights Policy", the Bank regularly holds internal training on human rights protection (including sexual harassment prevention, occupational safety, and gender equality). Matters associated with a high risk of human rights violation or potential impact will be submitted to Mega FHC, which then consolidates the data from all subsidiaries and submits to the Sustainable Development Committee and Board of Directors.

The Bank has established salary standards based on job grades. In addition to providing marriage- and childbirth-related leave benefits that are more favorable than those required under the Labor Standards Act, the Bank also offers paid family care leave. Furthermore, the Bank provides a range of employee benefits, including marriage and childbirth subsidies, emergency assistance grants, group insurance coverage, traditional festival bonuses, and an employee stock ownership trust program.

For years, the Bank has prioritized gender equality issues. In 2025, there were 2,344 permanent supervisors, accounting for 33.46% of total permanent employees. There was an addition of 45 female executives compared to the previous year, resulting in a male-to-female executive ratio of 1:1.39.

The Bank formulated standards on rewards and punishments of its employees. It has set up a Personnel Appraisal Committee, which is composed of representatives of the Bank and the trade union to jointly review the rewards and punishments of its employees. Relevant rewards and punishments will also be reflected in the annual performance appraisal of employees, which will serve as the basis for subsequent salary adjustment and promotion.

In accordance with the Bank's relevant regulations on bonus distribution, the bonus distribution of employees has been appropriately linked to the operating performance of the units to which the employees belong.

In order to ensure the environmental quality of the workplace, the Bank conducts carbon dioxide and lighting tests every six months in accordance with the "Implementation Measures for Labor Working Environment Monitoring", so as to maintain the safety and health of employees.

The Bank conducts one hour of general safety and health education and training courses for employees every year to implement safety and health education.

The Bank regularly conducts staff health examinations and health video lectures every year, and monthly onsite visits to the branches and health consultations are provided by the staff of the labor safety department, doctors, and nurses.

The Bank passed the ISO 45001 Occupational Health and Safety Management System recertification audit on April 25,2025. The certificate is valid from June 17, 2025 to June 16, 2028. The scope of certification covers the Bank's full-time employees and workers dispatched by staffing agencies. The Bank has entered into agreements with the staffing agencies, under which relevant training programs and health examinations are arranged and administered by the respective agencies.

In 2025, there were 7 cases of occupational injuries involving 7 employees, accounting for 0.09% of total permanent employees. The Bank initiates an incident investigation following a major incidence of occupational injury and actively investigates the cause of the accident and any health impact suffered by the employee involved. Subsequently, according to the Labor Insurance Act, the Bank assists employees in applying for occupational injury compensations relating to outpatient appointments, hospitalization, injury, or disability. Sick leaves are granted to the employee involved. The responsible nurse will follow up on the employee's health condition, analyze the cause of the accident and propose preventive and improvement measures.

In 2025, the Bank experienced no fire incidents, and there were no casualties or injuries resulting from fires.

When providing goods or services, the Bank shall comply with the Financial Consumer Protection Act and relevant financial regulations. After fully understanding the customer's professional knowledge, trading experience, investment demand, risk tolerance, financial resources, and other factors, the Bank will provide appropriate commodities, and fully disclose the important contents and risks of various commodities.

To protect the privacy of customers and exercise the rights related to personal data, the Bank has formulated the "Personal Data Protection Management Policy," "Standards of Security Maintenance of Personal Data File" and "Personal Data Protection Control Notice" and other relevant regulations. When dealing with files or documents involving personal privacy data, the Bank shall comply with these regulations. The Bank implemented the PIMS system in 2022 and successfully obtained BS10012 Certification through third-party verification by SGS.

The Bank regularly conducts staff health examinations and health video lectures every year, and monthly onsite visits to the branches and health consultations are provided by the staff of the labor safety department, doctors, and nurses.

To protect investors, before they are offered to clients, the Bank's financial products must be selected and inspected by law, and they must pass the examination of the relevant commercial examination committee. In addition, following the standard of the Securities Investment Trust & Consulting Association of the ROC, the Bank has established a classification of fund risk-reward levels to assist investors in selecting investment commodities suitable for their risk attributes. In addition, under the regulations of the competent authority, there are operating procedures for regular evaluation of offshore funds after they are offered to clients, to properly safeguard the rights and interests of investors.

In order to protect the rights and interests of customers, the advertisements or publicity of goods and services related to wealth management business shall be subject to the regulations of the competent authorities. Unless otherwise provided by laws and regulations, they shall be reviewed according to the internal review form to confirm that the content does not contain improper or false statements, mislead financial consumers, or violate relevant laws and regulations and self-regulatory guidelines. Prior to dissemination and announcement, the heads of various departments and units and the legal compliance supervisor shall confirm that the relevant approval process has been completed according to the importance of the content of the promotional materials. If it involves other relevant departments, it can only be distributed and used after being approved by the relevant departments.

To enhance the protection of consumers and enhance consumers' confidence in the Bank, the Bank's "Treating Customers Fairly Policy" was formulated in accordance with the "Financial Services Enterprise Treating Customers Fairly Principle" promulgated by the Financial Supervisory Commission. With reference to the "Consumer Protection Act", "Financial Consumer Protection Act", and relevant laws and regulations, the "Treating Customers Fairly and Financial Consumer Protection Standard" is formulated for all employees to follow.

The Bank has established guidelines such as the "Complaints and Financial Consumer Dispute Handling Guidelines", "Consumer Complaint and Customer Feedback Case Management Guidelines", "Insurance Consumer Dispute Handling Procedure Manual" and other regulations, to provide financial consumers with more transparent and efficient complaint channels and handling procedures, ensuring that each complaint case can be addressed promptly and appropriately. The Bank consolidates and analyzes complaint cases quarterly, reporting them to the BOD to review the causes of complaints and improvement measures. Furthermore, a 24-hour "Customer Services Special Area" has been set up to provide multiple complaint channels for consumers to lodge complaints.

In order to implement financial friendly service measures, the Bank has set up accessible service counters, accessible online banking and accessible ATMs for wheelchair users. The Bank regularly reviews and compiles statistics on its friendly service measures every year, and publishes the service measures in the accessibility section on the Bank's official website. In addition, the Bank has established the "Directions for Financial Friendly Services" for compliance by each unit to establish business processes and standards.

To implement supplier management, the Bank has formulated "The Management Guidelines for Supplier Sustainability" to incorporate labor rights and human rights, occupational safety and health, environmental sustainability, and ethical corporate management into the norms that suppliers should abide by.

Before engaging in business with suppliers, it is necessary to conduct a comparison through online systems provided by regulatory authorities (such as the Ministry of Labor, Ministry of Environment, etc.) to understand whether suppliers have any adverse records affecting the environment or society, which serve as references for assessment and screening. Additionally, the Bank prioritizes local and green-labeled products when procuring goods and services.

When signing the purchase or service contract with the supplier, the Bank asks the supplier to sign the Supplier Sustainability Statement. The statement requires the suppliers to meet the following requirement: comply with the labor laws, basic human rights; establish labor health. and occupational safety regulations and procedure; take various measures, including implementing assessment and management on environmental impact; operate with integrity and prohibit illegal practice to fulfill sustainability and avoid the impact on the Bank's reputation because of business relations. In 2025, the suppliers which signed the contract with the bank did not violate the laws or above mention legal or guidelines/statement.

The Bank is a 100% owned subsidiary of Mega FHC. Mega FHC has established "Sustainable Development Policy" in accordance with the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" for subsidiaries to comply.

The Bank's sustainable development operates in accordance with the policy of "Mega FHC Sustainable Development Policy" and has no significant difference with "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies".

The Bank is a 100% owned subsidiary of Mega FHC. Mega FHC has established "Sustainable Development Policy" in accordance with the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" for subsidiaries to comply.

The Bank's sustainable development operates in accordance with the policy of "Mega FHC Sustainable Development Policy" and has no significant difference with "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies".