[SerEco Corporation] Partial Revision of Basic Policy on Internal Control System | July 17, 2026

Details of the Revision of the Basic Policy on Internal Control System

This document details the partial revision of the basic policy on the internal control system, as resolved by SerEco Corporation's Board of Directors on July 17, 2026. The revision aims to enforce compliance, adherence to laws and regulations, and risk management, including improving the appropriateness of officer and employee duties, strengthening information management systems, and establishing emergency crisis management procedures. The goal is to enhance the company's management soundness and sustainable growth.

Background of the Revision and Future Initiatives

The revision responds to increasing importance of corporate compliance and risk management, aiming to strengthen internal controls and improve management transparency and efficiency. Specific measures include improving information security for officers and employees, establishing internal whistleblowing systems, and developing crisis management manuals for emergencies. The company plans to continue ongoing review and improvement efforts to ensure sustainable growth and societal trust.