We each take the social responsibility and are committed to compliance with laws and social ethics to earn the continuous trust of our clients, the community and the world. Our group has a well-established global compliance program and works for forming a clean and open corporate culture. As an example, we develop and implement the various group policies, including that for anti-bribery and trade control.

• Anti-bribery Group Policy
• Security Trade Control Group Policy
• Group Tax Policy

Your understanding and cooperation are necessary in order for any and all directors, officers and employees of our group companies to observe any and all laws and regulations. We truly appreciate your understanding and cooperation in our compliance initiatives.

Anti-bribery Group Policy

Roland DG group companies and all the officers and employees shall comply with the followings:

1. Comply with the applicable laws and regulations regarding anti-bribery and the relevant inhouse rules that sit alongside this policy.
2. Assess the bribery risks by the country, by the region and/or by the industry sector, and take appropriate measures to mitigate the risk of any acts of bribery.
3. Never bribe a public official by any means, including without limitation offer or promise to pay or give, or authorization of the payment or services of any money, gift, entertainment or anything of value, beyond the scope of ethical and lawful business practices in obtaining or retaining business.
4. Maintain and keep appropriate books and records in reasonable detail to accurately and fairly reflect all revenues and expenditures in order to prove that we have never been engaged in any bribery.
5. Report to or consult with the compliance department of the headquarters or individual group company immediately where any question or concern is raised about bribery or this specific policy, or if any actual or suspected misconduct or violation is discovered.
6. Cooperate fully with any in-house investigation and that of local law enforcement authorities, upon any violation of this policy or the applicable laws and regulations relating to anti-bribery, which may lead to appropriate remedial measures and disciplining of wrongdoers. On the other hand, the organization strictly prohibits any disadvantage or retaliation against anyone who follows this policy in good faith.

NOTE：This is the latest version of the policy effective on January 1, 2020. Please note that this policy is subject to review and revision as appropriate.

Roland DG Group Policy of Security Trade Control

In order to maintain international peace and security according to international export control regimes and related treaties, we, the Roland DG Group, never export or provide goods and technologies (including software) which we sell in the course of our business when we are aware that they are intended to be used for the development, manufacture, use or stockpiling of Weapons of Mass Destruction, and/or that they are intended to be used for the development, manufacture, or use of conventional weapons for countries under a UN Security Council arms embargo.

May 1, 2013

Group Tax Policy

Roland DG group companies shall comply with the followings:

• We place the highest priority on compliance with laws and regulations relating to taxation. We contribute to society and maximize shareholder value through appropriate tax payment.
• In principle, all tax items are covered, including corporate income tax, indirect taxes (e.g. value added tax and customs duties), transfer pricing and withholding tax in each country.

Tax Compliance

• We will keep abreast of trends in laws and regulations of each country and standards and guideline issued by international organizations such as OECD Transfer Pricing Guidelines and BEPS Action Plan, and ensure thorough compliance.
• We will strive to maintain and improve compliance by appropriately assigning and training personnel, as well as utilizing outside experts.

• We will place the highest priority on compliance with laws and regulations, and strive to optimize tax costs and maximize free cash flow by utilizing tax credit and incentives in each country and applying tax treaties within the scope of normal business activities. We will not engage in deliberate tax avoidance activities, such as the abusive application of preferential tax treatment.

• For inter-group transactions, based on arm’s length prices in accordance with OECD Transfer Pricing Guidelines, we will allocate profits appropriately in accordance with the business risks borne by the respective companies and the functions and assets possessed by them, and prepare transfer pricing documents in accordance with the laws and regulations of the respective countries. In addition, we reduce risk by utilizing APA system with tax authorities depending on size of transfer pricing taxation risk.

• We will determine the country or region in which a subsidiary is established for the purpose of conducting ordinary business activities, and therefore we will not establish a subsidiary in the country or region of a tax haven for the purpose of tax avoidance. If a subsidiary is subject to anti-tax haven taxation, we will file appropriate tax returns and pay taxes.

• We will build sound relationships with tax authorities in each country. We will provide appropriate information to the tax authorities of each country and strive to resolve any disagreement through constructive dialogue.

April 1, 2025