Audit Committee

The Audit Committee is composed of all Independent Directors, which is operated with main purpose of supervising the proper presentation of the financial statements of the Company, the election (discharge) as well as the independence and performance of certified public accountants, the effective implementation of the internal control, and the compliance with relevant laws and regulations.

The Main Responsibilities:

• Formulate or amend the internal control system in accordance with Article 14-1 of the Securities and Exchanges Act.
• Assess the effectiveness of internal control system.
• Formulate or amend procedures for handling major financial and business activities such as acquisition or disposal of assets, engaging in derivatives trading, lending funds to others, endorsing or providing guarantees for others in accordance with Article 36-1 of the Securities and Exchanges Act.
• Matters involving own interests of Directors.
• Material asset or derivative transactions.
• Major loans, endorsements or guarantees thereof.
• Offering, issuing or private enlisting of marketable securities.
• Appointment, discharge or remuneration of certified public accountants.
• Appointment and discharge of supervisors of finance, accounting or internal audit.
• Annual financial statement and semiannual financial statement.
• Other major matters specified by the Company or the competent authority.

Operational situation of the 3th (current) Audit Committee

• The term of the third (current) Audit Committee is from May 24, 2024, to May 23, 2027.
• The Audit Committee meeting shall be convened at least once every quarter, the latest Audit Committee meeting date is (not yet held)

Title	Name	Required Attendance	Actual Attendance	Attendance Rate
Convener	Dale Chen	-	-	-
Member	Nathan Chen	-	-	-
Member	JAW-JOU KANG	-	-	-

Operational situation of the 2th Audit Committee

• The term of the third (current) Audit Committee is from August 27, 2021, to August 26, 2024.
• The Audit Committee meeting shall be convened at least once every quarter, the latest Audit Committee meeting date is April 12, 2024.

Title	Name	Required Attendance	Actual Attendance	Attendance Rate
Convener	Dale Chen	12	11	92%
Member	Kuang-Yang Hsu	12	12	100%
Member	Nathan Chen	12	11	92%

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薪資報酬委員會 第三屆(本屆)

On June 8, 2018, the board of directors of the company approved the establishment of the “Remuneration Committee Charter" and established the "Remuneration Committee" on June 8, 2018. The main responsibilities are:

• To formulate and regularly review the goals and compensation policies, systems, standards, and structures for the company's directors and managers, both annually and long-term.
• To regularly evaluate the goals achievement status of the company's directors and managers, and to determine their compensation.

The Remuneration Committee of the company consists of 3 members.
The term of the third (current) Remuneration Committee is from May 24, 2024, to May 23, 2027. The list of committee members is as follows:

Name	Title
Nathan Chen, Independent director	Convener
Dale Chen, Independent director	Member
JAW-JOU KANG, Independent director	Member

薪資報酬委員會 第二屆

On June 8, 2018, the board of directors of the company approved the establishment of the “Remuneration Committee Charter" and established the "Remuneration Committee" on June 8, 2018. The main responsibilities are:

• To formulate and regularly review the goals and compensation policies, systems, standards, and structures for the company's directors and managers, both annually and long-term.
• To regularly evaluate the goals achievement status of the company's directors and managers, and to determine their compensation.

The Remuneration Committee of the company consists of 3 members.
The term of the second Remuneration Committee is from August 27, 2021, to August 26, 2024. The list of committee members is as follows:

Title	Name	Attendance in person	By proxy	Attendance rate(%)
Convener	Kuang-Yang Hsu ,Independent director	2	1	67
Member	Dale Chen , Independent director	3	0	100
Member	Nathan Chen ,Independent director	3	0	100