The purpose of this "Code of Ethics" is to provide a standard for decision-making and actions in ethical conflict situations that may arise during work, enabling the members of Dong-A Eltech Co., Ltd. to correctly understand and practice the Code of Ethics.

When members face ethical conflicts related to their duties, they should base their judgment and actions on the Code of Ethics. However, if the judgment criteria are not clearly defined in the Code of Ethics, they should make decisions and act according to the following decision-making principles. If they are unsure of their judgment, they should seek advice from their organizational leader or the ethics management department (Business Support Division) and act accordingly.

This "Code of Ethics" applies to all executives and employees currently working at Dong-A Eltech Co., Ltd.

Members must clearly recognize their authority and responsibilities and perform their duties based on the principle of good faith and integrity.

① 1. Members must do their best to prevent situations that may violate the duty of good faith and integrity toward the company due to conflicts of interest between their duties and the company.

② 2. Conflicts of interest that should be considered include the following. However, this list does not enumerate all possible conflicts, so members are required to exercise strict judgment and application in actual situations.
1. Prohibited Actions
- Using company assets or management information for personal purposes and obtaining private gains.
- Abusing one's position to exert undue influence on business partners, such as by requesting personal favors or special treatment.
- Engaging in side business activities that interfere with diligent performance of duties.
2. Disclosure to Organizational Leaders and Obtaining Approval
- Engaging in transactions with the company directly or through a third party.
- Holding stock or serving in the management of a business partner company through which one can influence the company directly or indirectly.

Members must protect and properly use both tangible and intangible assets of the company.

① Company assets should not be used for personal profit or transferred or loaned to third parties without approval.

② Company budgets should not be used for personal purposes and must be spent in accordance with the intended purposes, with accurate recording in the accounting books.

③ Personal use of company resources such as PCs, the internet, emails, phones, or faxes should be kept to a minimum.

④ Intellectual property, including patents, goodwill, trademarks, copyrights, and any other information with asset value, should be actively protected. Similarly, the intellectual property of others should be protected.

⑤ Company information assets, including business and technical information, should be strictly managed in accordance with security management regulations. The disclosure of information assets, including the extent and scope, will be determined according to relevant laws, regulations, and company policies, which also apply to interviews with the media.

① Members should perform all business activities fairly and transparently and should not provide or receive gifts, money, or favors to or from stakeholders for the purpose of obtaining unfair advantages.

② However, to maintain healthy relationships, members may exchange reasonable gifts or entertainment within socially accepted norms, and such exchanges should go through the internal approval process.

① Members must respect each other and maintain basic etiquette and dignity as members of the organization.

② Discrimination based on school, region, marriage, race, nationality, religion, gender, etc., is prohibited.

③ Any acts of sexual harassment that may infringe on individual human rights and disrupt the work environment are strictly prohibited.

① Members are responsible for providing testing services that meet customer expectations and requirements for quality, reliability, and safety, and must comply with management policies and systems.

② Members must accurately inform customers of the testing and mass production capabilities without falsehoods or exaggeration.

③ Members who handle customer personal information must establish protection procedures and guidelines in accordance with relevant laws, company policies, and regulations to ensure the safety of customer information.

① Accounting information must be accurately recorded and maintained in accordance with generally accepted accounting principles, laws, and regulations, and should not be distorted or hidden.

② All management information, including financial data, must accurately reflect relevant facts or transactions to support management decisions.

③ The disclosure of management information to external stakeholders must be done transparently and fairly in accordance with relevant laws, regulations, and company policies.

① Members must clearly understand and comply with fair trade laws or the company’s fair trade ethical guidelines.

② If any actions may be interpreted as violations of fair trade laws, members should consult with management, including the CEO, before making decisions and should not make arbitrary interpretations.

① Members must comply with domestic and international laws and international agreements related to safety, health, and the environment and strive for continuous improvement in these areas.

② Safety rules must be followed to create a safe working environment.

③ The importance of environmental issues must be recognized, and members should actively participate in environmental protection activities.

① All members are responsible for complying with the Code of Ethics and must sign an ethical pledge. If there are any doubts about the interpretation of the Code of Ethics, members should consult with the organizational leader or the ethics management department (Business Support Division) and act according to their guidance.

② Organizational leaders are responsible for actively supporting and managing their members and related stakeholders to ensure that they properly understand and comply with the company’s Code of Ethics. Furthermore, leaders should serve as role models by making diligent and responsible decisions and actions in accordance with the Code of Ethics and its implementation guidelines.

① If a member becomes aware of a violation of the Code of Ethics, they must report it to the organizational leader or the ethics management department to resolve the issue quickly and protect the company and its members from such actions.

② 2. Members who make legitimate reports will not face any disadvantages.

This Code of Ethics shall be effective from September 1, 2022.