7. Handling procedures for violations of the Principles of the Company.  8. Disciplinary measures for offenders.  Article 19 (Education training and review)  Article 20 (Report and discipline)  Article 21 (Disclosure of information)  Article 22 (Review and amendment to the Principles)  Article 23 (Enforcement)  Exhibit 12.1  12 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.  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.  The Company shall disclose the status of the enforcement of the Principles on the websites, annual reports  and prospectuses of the Company.  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.  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 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.  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. 