PART III provided in a full, accurate, timely, and understandable manner. The Company’s financial statements must be prepared in accordance with the Company’s internal accounting  principles so that the financial statements will fairly and completely reflect the business transactions and financial  condition of the Company. Directors, supervisors, managers, and employees shall not intentionally make (or cause others to make) any  incomplete, misleading, or false statement to an attorney, accountant, government agencies, audit institutions, or relevant  agencies (such as the SFB, New York Stock Exchange, or U.S. SEC). Any of the abovementioned personnel shall not  directly or indirectly coerce, manipulate, mislead, or fraudulently influence any of the Company’s auditors if he/she  knows (or shall have known) that his/her actions, if successful, have resulted in a significant misleading in the Company’s  financial statements. The Company strives to increase its market competitiveness through its superior performance and products without  the use of illegal or unethical manners. The Company’s directors, supervisors, managers, and employees shall respect the  rights and benefits of, and shall treat fairly with, the Company’s customers, suppliers, competitors, and employees, and  shall not take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, or any  material misrepresentation. Any person shall not engage in any of the following activities: The Company’s assets shall be well protected and can only be used for legitimate business purpose of the Company.  The Company’s assets, whether tangible or intangible, may be used only by authorized employees or their designees  unless it is otherwise permitted by the management. Any person shall not make use of, steal, or intentionally misappropriate the assets of the Company or of any  customers (including any trade secrets of the Company), for personal use, the use of another, or for other improper  purpose. Any person shall not remove, destroy, or dispose of any valuables of the Company without the permission of  management. Directors, supervisors, managers, and employees are obliged to comply with all laws and regulations applicable to  the Company’s businesses activities and with all the Company policies. The Company’s businesses activities are subject to the relevant laws, regulations, and rules in the R.O.C and U.S.,  and are subject to market examination and other regulatory supervisory. The Company’s products and services are  provided basing on contractual commitments which subject to the following principles: 1.  Receiving from or giving to any customer, supplier, or any party related to the Company any rebate or other  improper benefits; 2.  Spreading false rumors about customers, suppliers, or competitors;  3.  Intentionally misrepresenting the function, quality or content of the Company’s products and services; or 4.  Taking unfair advantage of any third party to obtain unfair benefits in order to benefit the Company. 1.  Any person shall not intentionally violate any laws or regulations and shall consult with personnel in the internal  legal department on any matter that is likely to violate any law or regulation or any of the Company’s contractual  commitment. 2. Any person shall not obtain benefits from a customer and supplier by any illegitimate manner (including intention to  mislead or manipulate) and shall not make a misstatement about the Company or its products or services. 3. Any person shall not make a misstatement about facts, contractual terms, or Chunghwa policies to customer,  supplier, or regulator. If a misstatement is made, it shall be presented to with the supervisor and the internal legal  department for consultation and corrected as soon as possible. 4. Procedures established by the Company that governs the retention and destruction of records shall be in line with  applicable laws and regulations, the Company’s policies, and business needs. Documents related to any pending or  Article 10 Complying with applicable governmental laws, rules and regulations  Article 9 Protecting the Company’s assets and utilizing them in an efficient and legitimate manner  Article 8 Treating fairly with the Company’s customers, suppliers, and competitors 