/ Economic Dependence VII. Threatened or Actual Litigation VIII. Gifts and Hospitality IX. Non Audit Services Particulars Reference / Guidance Notes Description A.1 General Policies and Procedures: 1 Whether

investment units with gifts, rights or any other benefits, such advertisement is permitted only when the promotion period, value and amount of gift, rights or any other benefits are appropriate and fair

promotion which provides investors who invest in investment units with gifts, rights or any other benefits, such advertisement is permitted only when the promotion period, value and amount of gift, rights or

economic crisis, disaster or any other severe events widely affecting economic condition, the Minister may approve the employees or employers being unable to pay savings or contributions into the fund to

regardless of textual matters, pictures, sounds, signs or any symbol, and whether making through medias or any device. “ sale promotion ” means providing incentive gifts, rights or other benefits to a client

providing incentive gifts, rights or other benefits to a client in order to stimulate or reward the client to immediately [i] use offered services or [ii] invest in capital market products presented by the

contributions to social causes by any other means apart from normal business operation ( in-process CSR) may also be disclosed in a separate section ( after-process CSR). Guidelines for CSR disclosure and

ensure the correctness of the fund and contributions of the member as the rules notified by the Office or other agreements made between the management company and the fund committee 1.2.3 Payment to the

approaches. Additional contributions to social and environmental causes by any other means apart from normal business operation ( after-process CSR) may also be disclosed in a separate section from the in