Committee_Corporate Governance_Investor_ESON Precision Engineering Co. Ltd.

Name	The Audit Committee	Compensation Committee	Main academic experience
Gao Zhiqian	Committee member	convener	Master of Accounting, Zhongyuan University, Certified Public Accountant
Lin Zhizhong	convener	Committee member	Soochow University Law Institute Practicing Accountant, Practicing Lawyer
Li Jianming	Committee member	Committee member	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: July 07, 2021 to July 6, 2024, 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
Gao Zhiqian	2	-	2	100.00
Lin Zhizhong	2	-	2	100.00
Li Jianming	2	-	2	100.00

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: July 07, 2021 to July 06, 2024. 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
Gao Zhiqian	2	-	2	100.00	-
Lin Zhizhong	2	-	2	100.00	-
Li Jianming	2	-	2	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:

Compensation Committee meeting date	Contents of the motion	Resolution result	company for members Handling of Opinions
2021/3/23	1. The Company's 2020 Remuneration Distribution Plan for Employees and Directors 2. The coordinator of the chairman's office of the company was transferred to the chief financial officer 3. The company's manager bonus case	All members of the committee agreed to pass	The board of directors shall be approved by all directors present
2021/8/26	1. The Company's Director's Compensation Case 2. The chairman of the company concurrently serves as the general manager 3. The case of the company's assistant-level supervisor being promoted to deputy general manager	All members of the committee agreed to pass	The board of directors shall be approved by all directors present
2021/11/9	1. The Company's Managers' Employee Compensation Case in 2020 2. Year-end bonus case for managers of the company	All members of the committee agreed to pass	The board of directors shall be approved by all directors present