guidance specified by the intermediary to comply with such rules, and in any case there shall be at least sufficient and efficient operating systems as follows: (a) risk management system; (b) internal

previous three years, clarify the causes and policies on such matter, including relationship between the executives and the labor union (if any). In addition, disclose the staff's total remunerations and

. In the case where the Company had major labor disputes during the past three years, clarify the reasons and action in that regard, including the relationship between the executives and the labor union