Internal Audit Communication Policy between Independent Directors and External/Internal Audit Units

• Independent directors shall hold regular meetings with external auditors at least twice a year. The external auditors shall report to the independent directors on the company's financial status and internal control audit findings. They shall also communicate fully regarding any significant adjustments to entries or impacts on financial reporting due to legal amendments. Meetings may be convened in case of significant abnormal circumstances.
• Independent directors shall hold meetings with the internal audit supervisor at least quarterly. Reports shall be provided on the company's internal audit results, as well as the operation and implementation of internal controls. Meetings may be convened at any time in the event of significant abnormal circumstances.