FY Group Limited

Policies and Procedures of Ethical Management

(I) The company has formulated the Code of Ethical Management and Procedures for Ethical Management and Guidelines for Conduct, which have been approved by the Board of Directors and implemented in internal management and external business activities.

(II) Based on the principle of good faith, the company operates steadily and decently, does not engage in business activities within the business scope that have a high risk of unethical conduct, and enhances the relevant preventive measures. The company adheres to a politically neutral position and does not engage in political contributions.

(III) The company has expressly stated various operating methods for violations of ethical management procedures, rewards and punishments, appeals, and record sanctions in the Procedures for Ethical Management and Guidelines for Conduct. For employees who accept bribes or anti-corruption issues, supervisors can report for punishments or rewards immediately, and the relevant systems shall be thoroughly implemented.

(IV) The company uses talents according to their merits and treats employees equally. No unit shall discriminate or treat employees differently in recruitment, appointment/dismissal, salary, allowance, training, promotion, other employment conditions, or career development.

(V) The company is committed to providing a working environment that protects employees from any form of harassment or differential treatment, including sexual harassment and discrimination against race, religion, origin, nationality, age, gender, sexual orientation, belief, disability, citizenship status, or any other statutory protected items.

(VI) The company prohibits any form of harassment, including unpleasant or offensive behavior between employees, such as defaming, bantering, threatening, or any other verbal or physical attacks on individuals against race, religion, origin, age, gender, sexual orientation, beliefs, physical and mental defects, citizenship, experience, or any other statutory protected items, or any form of sexual demand as an exchange for position adjustment, or anything that will lead to intimidation, hostility, or confrontational working atmosphere and environment.