7. Handling procedures for violations of the Principles of the Company. 

8. Disciplinary measures for offenders. 

## Article 19 (Education training and review) 

The Company shall periodically organize education training and awareness programs for directors, supervisors, managers, employees, and Substantial Controllers so they could fully understand the Company’s resolve to implement ethical corporate management, the related policies, Prevention Guidelines and the consequences of committing Unethical Conduct. 

The Company shall combine the policies of ethical corporate management with its employee performance appraisal system and human resource policies to establish a clear and effective reward and discipline system. 

## Article 20 (Report and discipline) 

The Company shall have in place a formal channel for receiving reports on Unethical Conduct and keep the reporter’s identity and content of the report confidential. 

The Company shall enact a well-defined disciplinary and complaint system to handle violation of the ethical corporate management rules, and immediately disclose the information on the Company’s internal website the offender’s job title, name, and the date when the violation was committed, violating act and how the matter was handled. 

## Article 21 (Disclosure of information) 

The Company shall disclose the status of the enforcement of the Principles on the websites, annual reports and prospectuses of the Company. 

## Article 22 (Review and amendment to the Principles) 

The Company shall monitor the development of relevant local and international regulations concerning ethical corporate management from time to time, and encourage directors, supervisors, managers and employees to make suggestions so as to review and improve the Principles enacted by the Company and enhance the achievement of ethical corporate management. 

## Article 23 (Enforcement) 

The Principles of the Company shall be implemented after the board of directors grants the approval, and shall be sent to the supervisors and reported at a shareholders’ meeting. The same shall apply to any amendment thereto. 

Exhibit 12.1 

