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COMMUNICATION

Communication Matters

Communication Policy Between Independent Directors and Accountants

The independent director and the accountant shall hold a communication meeting at least once a quarter to discuss the financial situation of the Company and its subsidiaries, the significance issue, the scope of the audit, the recent amendments to regulations and other issues.

Summary of the communication between independent directors and the external auditor.
The Company’s independent directors had fair communication with the external auditor. The communication in 2025 was outlined as following:

表格向右滾動

Date	Attendees	Meeting Highlights	Results
Mar 13,2025	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi CPA-Yao-Chun Au	1. Independence 2. Responsibilities of the Auditor in the Audit of Financial Statements 3. Type of Audit Opinion Issued 4. Audit Scope 5. Audit Findings 6. Significant Internal Control Deficiencies and Matters for Attention 7. Communication on the Accounting Firm’s Quality Management System and Engagement Resources 8. Summary of Recent Updates to Auditing Standards 9. Major Impacts of Statement on Auditing Standards No. 75 10. Updates on Significant Accounting Standards or Interpretations, Securities Regulations, and Tax Laws	Independent director’s opinion:None
May 13,2025	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi CPA-Yu-Ting Hsin	1. Independence 2. Responsibilities of the Reviewer in the Review of Interim Financial Reports 3. Type of Review Conclusion Issued 4. Review Scope 5. Review Findings 6. Updates on Significant Securities Regulations and Tax Laws	Independent director’s opinion:None
Aug 12,2025	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi,Ya-Hui Lin CPA-Yu-Ting Hsin	1. Independence 2. Responsibilities of the Reviewer in the Review of Interim Financial Reports 3. Type of Review Conclusion Issued 4. Review Scope 5. Review Findings 6. Implementation Plan for IFRS Sustainability Disclosure Standards 7. Updates on Significant Accounting Standards or Interpretations, Securities Regulations, and Tax Laws	Independent director’s opinion:None
Nov 13,2025	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi,Ya-Hui Lin CPA-Yu-Ting Hsin	1. Independence 2. Responsibilities of the Reviewer in the Review of Interim Financial Reports 3. Type of Review Conclusion Issued 4. Review Scope 5. Review Findings 6. Major Expected Impacts of the Amendments to Statement on Auditing Standards No. 600, “Special Considerations—Audits of Group Financial Statements” 7. Annual Audit Plan 8. Updates on Significant Accounting Standards or Interpretations, Securities Regulations, and Tax Laws 9. Audit Quality Indicators, or AQI, Information	Independent director’s opinion:None

Communication Policy between Independent Directors and Internal Auditors

The communication between the independent directors and the auditors is mainly held in the form of emails and meetings. The communication is conducted by email once a month, and the meeting is held quarterly. To discuss the subject and scope of the audit and to incorporate any recommendations made by the independent directors at the meeting into the scope of the subsequent audit.

Summary of the communication between independent directors and internal audit officer.
The Company’s independent directors had fair communication about status and result of the audit affairs through email and meeting by month or quarter. The internal auditing would follow the resolution from Audit Committee about the audit subject and scope. The communication in 2023 was outlined as following:

Date	Purpose	Method	Attendance	Meeting Highlights	Results
Mar 13,2025	Regular Business Report	Quarterly Report of the Audit Committee	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi	1. Internal Audit Report (including audit progress, significant audit findings, and the status of whistleblowing case handling)(Separate Meeting) 2. 2024 Statement on Internal Control System(Separate Meeting)	1. The independent directors recommended analyzing the distribution of audit findings over the past three years, including trends and classifications by department and function. 2. The independent directors further inquired about the relevant contents and details of the report. After the chief internal auditor provided responses and explanations, the independent directors had no further comments.
May 13,2025	Regular Business Report	Quarterly Report of the Audit Committee	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi	Internal Audit Report (including audit progress, significant audit findings, and the status of whistleblowing case handling) (Separate Meeting)	The independent directors further inquired about the relevant contents and details of the report. After the chief internal auditor provided responses and explanations, the independent directors had no further comments.
Aug 12,2025	Regular Business Report	Quarterly Report of the Audit Committee	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi,Ya-Hui Lin	Internal Audit Report (including audit progress, significant audit findings, and the status of whistleblowing case handling)(Separate Meeting)	The independent directors further inquired about the relevant contents and details of the report. After the chief internal auditor provided responses and explanations, the independent directors had no further comments.
Nov 13,2025	Regular Business Report	Quarterly Report of the Audit Committee	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi,Ya-Hui Lin	Internal Audit Report (including audit progress, significant audit findings, and the status of whistleblowing case handling) (Separate Meeting)	The independent directors further inquired about the relevant contents and details of the report. After the chief internal auditor provided responses and explanations, the independent directors had no further comments.
Dec 23,2025	Regular Business Report Annual Business Operations Report	Annual Operating Report of the Audit Committee	Independent Director:Jung-Chuen Lin,Liang-Gee Chen,Chin-Der Ou,Gou-Chung Chi,Ya-Hui Lin	1. Internal Audit Report (including audit progress, significant audit findings, and the status of whistleblowing case handling)(Separate Meeting) 2. Implementation Status of the 2025 Internal Audit Plan 3. 2026 Internal Audit Plan(Separate Meeting) 4. 2026 Manpower and Professional Training Plan	The independent directors further inquired about the relevant contents and details of the report. After the chief internal auditor provided responses and explanations, the independent directors had no further comments.