Notice Regarding Partial Revision of the Basic Policy on Internal Control System Development

Overview of the Revision to the Basic Policy on Internal Control System Development

MOS Food Services, Inc. resolved a partial revision of the basic policy on the development of the internal control system at its Board of Directors meeting on March 30, 2026. The main revision points include strengthening management risk oversight by the Board of Directors, establishing an emergency crisis response system, enhancing collaboration between the Risk & Compliance Committee and the Internal Control Committee, ensuring anonymity and protection under the whistleblower system, tightening information management regulations, improving operational efficiency through the use of the Executive Officer system, securing proper operations within group companies, and strengthening internal control systems to ensure the reliability of financial reporting.

Audit & Supervisory Board Assistance System and Efforts to Exclude Anti-Social Forces

The framework for the establishment of assisting personnel for the Audit & Supervisory Board has been clarified, mandating the consent of the Audit & Supervisory Board for personnel changes to ensure the independence of dedicated personnel. Furthermore, cooperation among Audit & Supervisory Board members, the internal audit department, and accounting auditors has been strengthened to enhance audit effectiveness. In addition, all relationships with anti-social forces are completely excluded based on the 'MOS Group Corporate Code of Conduct' and 'Employee Code of Conduct.' The legal and general affairs departments cooperate with external experts such as police and lawyers to decisively respond to such issues.