I. Audit Committee

To strengthen the Company's oversight function and enhance its management mechanism, the Company established the Audit Committee on June 19, 2023, and adopted the Audit Committee Charter and the Audit Committee Operational Management Procedures as the basis for its operation.

The Committee is composed entirely of Independent Directors, including one member with financial expertise. Committee members serve a three-year term and are eligible for re-election, with a maximum of three consecutive terms.

In accordance with the Audit Committee Charter, the Committee convenes at least once every quarter and may hold additional meetings whenever necessary. Resolutions of the Committee require the approval of more than one-half of all Committee members.

Primary Responsibilities

The Audit Committee's primary responsibilities are to oversee the following matters:

1. The fair presentation of the Company's financial statements.

2. The appointment (or dismissal), independence, and performance of the external auditors.

3. The establishment, soundness, and effectiveness of the Company's internal control system.

4. The Company's compliance with applicable laws and regulations.

5. The management of existing and potential risks.

6. Matters required under Article 14-5 of the Securities and Exchange Act.

Powers and Duties of the Audit Committee

The Audit Committee is responsible for reviewing or approving the following matters:

1. Adoption or amendment of the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.

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

3. Adoption or amendment of procedures governing major financial and business activities, including the acquisition or disposal of assets, derivatives trading, loans to others, endorsements and guarantees, in accordance with Article 36-1 of the Securities and Exchange Act.

4. Matters involving Directors' conflicts of interest.

5. Significant asset transactions or derivatives transactions.

6. Significant loans, endorsements, or guarantees.

7. Public offerings, issuance, or private placements of equity-related securities.

8. Appointment, dismissal, or remuneration of the external auditors.

9. Appointment or dismissal of the heads of finance, accounting, or internal audit.

10. Annual financial reports and second-quarter financial reports subject to CPA audit or review, signed or sealed by the Chairman, the President, and the Chief Accounting Officer.

11. Other material matters as required by applicable laws, regulations, or the competent authorities.

Key Activities

The Audit Committee was established on June 19, 2023. The key responsibilities of the current Second Audit Committee include:

1. Reviewing the quarterly financial statements.

2. Reviewing the annual budget and earnings distribution proposals.

3. Reviewing amendments to the Company's management policies and procedures.

4. Reviewing the appointment of the external auditors, auditor independence assessment, and audit fees.

5. Reviewing the annual internal audit plan and authorizing internal audit activities.

Audit Committee Members

The Company's Second Audit Committee consists of four members. The current Committee's term of office runs from June 24, 2024, to June 23, 2027.

Remuneration Committee

The Company established the Remuneration Committee on July 3, 2023, and adopted the Remuneration Committee Charter and the Remuneration Committee Operational Management Procedures as the basis for its operation. The Committee is responsible for evaluating the compensation policies and remuneration system for the Company's Directors and managers from a professional and objective perspective. It convenes at least twice each year and submits recommendations to the Board of Directors for reference in its decision-making.

Powers and Duties of the Remuneration Committee

The Committee shall perform the following duties with the care of a prudent administrator and in good faith, and submit its recommendations to the Board of Directors for discussion:

1. Periodically review the Remuneration Committee Charter and propose amendments when necessary.

2. Establish and periodically review the Company's performance evaluation criteria, annual and long-term performance goals, and compensation policies, systems, standards, and structure for Directors and managers.

3. Regularly evaluate the achievement of performance objectives by Directors and managers, and determine the content and amount of their individual remuneration based on the results of such performance evaluations.

Principles Governing the Exercise of Duties

In carrying out its responsibilities, the Committee shall adhere to the following principles:

1. Ensure that the Company's compensation arrangements comply with applicable laws and regulations and are sufficient to attract and retain qualified talent.

2. Determine the performance evaluation and remuneration of Directors and managers with reference to prevailing industry practices, while taking into consideration individual performance evaluation results, time commitment, responsibilities assumed, achievement of individual objectives, performance in other positions, compensation for comparable positions within the Company in recent years, the achievement of the Company's short- and long-term business objectives, the Company's financial condition, and the reasonable relationship between individual performance, corporate performance, and future risks.

3. Avoid encouraging Directors and managers to undertake actions that exceed the Company's risk appetite solely for the purpose of increasing remuneration.

4. Determine the proportion of short-term performance-based remuneration and the timing of payment of variable compensation for Directors and senior managers in consideration of industry characteristics and the nature of the Company's business.

5. Committee members shall not participate in the discussion or voting on matters relating to their own remuneration.

Remuneration Committee Members

The Company's Second Remuneration Committee consists of four members. The current Committee's term of office runs from June 24, 2024, to June 23, 2027.

Attendance of the Remuneration Committee

Second Remuneration Committee Term: June 24, 2024 to June 23, 2027. As of the date of this Annual Report, the Committee has convened a total of four meetings (A). The attendance record of each Committee member is presented below:

Remuneration Committee Meetings in 2025 and 2026:

Sustainability Development Committee

On August 10, 2026, the Company's Board of Directors approved the establishment of the Sustainability Development Committee. The Chairperson and General Manager serves as the Chairperson of the Sustainability Development Committee and is responsible for overall coordination and supervision of the Company's sustainability-related matters. The Vice President of the Finance and Administration Division serves as the Committee's primary coordinating contact and is responsible for planning sustainability development strategies, integrating and promoting various sustainability initiatives, and facilitating cross-departmental coordination.

The Sustainability Development Committee is responsible for reviewing the Company's sustainability development policies, strategies, objectives, and annual work plans; supervising and tracking the implementation progress and performance of various sustainability-related initiatives; and reviewing and adjusting relevant sustainability strategies and action plans in a timely manner based on the Company's operating conditions and changes in the external environment. This ensures that the Company's sustainability direction remains aligned with its overall business strategy.

Responsibilities of the Sustainability Development Committee

The responsibilities of the Sustainability Development Committee cover sustainability strategy planning, material sustainability issue management, sustainability project implementation, risk and opportunity management, performance monitoring, and sustainability information disclosure. Its primary responsibilities include:

1. Review the Company's sustainability development policies, strategies, objectives, and annual work plans, and ensure that the Company's sustainability direction is aligned with its overall business strategy.

2. Review and monitor the identification results, management approaches, and action plans relating to material sustainability issues, and supervise the implementation of initiatives addressing such issues.

3. Integrate and coordinate sustainability-related activities across departments, promote environmental, social, and governance (ESG) initiatives, and monitor their implementation progress and outcomes.

4. Continuously monitor climate change and other sustainability-related risks and opportunities, and oversee relevant risk assessments, response measures, and management effectiveness.

5. Regularly review the achievement of sustainability development objectives and key performance indicators, propose improvement measures for implementation results and unmet targets, and make timely adjustments in response to changes in the internal and external environment.

6. Oversee the collection, compilation, and disclosure of sustainability reports and other sustainability-related information to ensure the completeness and consistency of such information.

7. Regularly report to the Board of Directors on the implementation status, outcomes, and key issues of sustainability-related initiatives, and continuously improve sustainability-related activities based on the guidance and recommendations of the Board of Directors.

Members of the Sustainability Development Committee

The Company's first Sustainability Development Committee consists of three members. The term of office of the current Committee members is from August 10, 2026 to June 23, 2027.