Committee_Corporate Governance_Investor

Name	The Audit Committee	Compensation Committee	Main academic experience
Kao, Chih-Chien	Convener	Committee member	Master of Accounting, Zhongyuan University, Certified Public Accountant
Jang, Woan-Shiuan	Committee member	Committee member	Master in Law, Fu Jen Catholic University, Managing Attorney
Lee, Chien-Ming	Committee member	Convener	Professor, Institute of Natural Resources and Environmental Management, National Taipei University

The audit committee aims to assist the board of directors in supervising the quality and integrity of the company's implementation of accounting, auditing, financial reporting procedures and financial control.

The matters considered by the audit committee mainly include:

(1) Establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Law.

(2) Evaluation of the effectiveness of the internal control system.

(3) In accordance with the provisions of Article 36 of the Securities and Exchange Act, stipulate or amend the processing procedures for major financial business activities of acquiring or disposing of assets, engaging in derivative commodity transactions, fund lending to others, endorsing or providing guarantees for others.

(4) Matters involving the director's own interests.

(5) Major asset or derivative product transactions.

(6) Significant fund loans, endorsements or guarantees.

(7) Raising, issuing or private placement of equity securities.

(8) Appointment, dismissal or remuneration of certified public accountants.

(9) Appointment and removal of financial, accounting or internal audit supervisors.

(10) Annual financial report and semi-annual financial report.

(11) Other major matters stipulated by the company or the competent authority

The company’s audit committee (non-mandatory in accordance with the Securities and Exchange Act 14-4) was established on October 31, 2012, with 3 members. The term of office of the current members: June 19, 2024 to June 18, 2027, as of Currently, members are present as non-voting delegates:

Name	Actual number of seats (B)	Number of delegates attended	Number of seats (arranged) (A)	Actual attendance rate% (B/A)	Remark
Jang, Woan-Shiuan	1	-	1	100.00
Lee, Chien-Ming	1	-	1	100.00
Kao, Chih-Chien	1	-	1	100.00

Audit Committee Meeting Information:

Compensation Committee

meeting date

Contents of the motion

Resolution result

Company for members

Handling of Opinions

2024/3/13

1.The Company's 2023 business report and consolidated financial statements.

2.Approving 2023 Assessment of the effectiveness of the internal control system and Statement of Internal Control System.

3.Amendments to the Company's "Operational Procedures for Loaning Funds to Other Parties".

4.The capital reduction of USD 8,900,000 in Grand Liberty Co., Ltd.

Unanimously approved by all the members in attendance

Submitted to the Board of Directors for approval by all the directors in attendance

The company’s board of directors passed the "Regulations for the Salary and Compensation Committee" on April 30, 2013, and its responsibilities are as follows:

With the attention of good managers, faithfully perform the following functions and powers, and submit the suggestions to the board of directors for discussion. However, the salary and remuneration proposals of the audit committee members are submitted to the board of directors for discussion, and the salary and remuneration of the audit committee members are specified by the company's articles of association or the board of directors is authorized by the resolution of the shareholders meeting:

(1) The policies, systems, standards and structure of the performance evaluation and remuneration of audit committee members and managers.

(2) Regularly assess and determine the remuneration of directors, audit committee members and managers.

The salary and compensation committee of the company was established on April 30, 102, with 3 members

The term of office of the current members: June 19, 2024 to June 18, 2027. Up to now, the membership status is as follows:

Name	Actual number of seats (B)	Number of delegates attended	Number of seats (arranged) (A)	Actual attendance rate% (B/A)	Remark
Lee, Chien-Ming	1	-	1	100.00	-
Kao, Chih-Chien	1	-	1	100.00	-
Jang, Woan-Shiuan	1	-	1	100.00	-

Compensation Committee Meeting Information：

The salary and remuneration committee of the company has held meetings, reviewed and evaluated the company's salary and remuneration information in the last year as follows: