To enhance the management of the Company, the Audit Committee was established and was made up of all independent directors. The Committee is responsible for: 1. The adoption or amendment to the internal control system. 2. Assessment of the effectiveness of the internal control system. 3. The adoption or amendment of the procedures for handing major financial or business activities such as acquisition or disposal of assets, derivatives tradings, loaning of funds to others, and endorsements or guarantees for others. 4. Matters in which a director is an interested party. 5. Transactions and trading of major assets or derivatives. 6. Major loans of funds, endorsements, or provision of guarantees. 7. The offering, issuance, or private placement of equity-type securities. 8. The appointment or dismissal of a certified public accountant, or their compensation. 9. The appointment or dismissal of financial, accounting, or internal audit supervisors. 10. Annual and semi-annual financial report. 11. Other major matters stipulated by the Company or the competent authorities.
The Company has set up the Audit Committee since December 2025, and the Committee holds a minimum of 1 meeting every quarter. The current members are: Functional Committee Convener Member The Audit Committee Jin-Mu Hsiao Jin-Mu Hsiao, Wei-Yi Jiang, An-Chou Lin
Information on the Operations of the Audit Committee 1 meeting was held in 2025 (A), and the attendance of each member is as follows: Job Title Name Actual Attendances (B) Number of Proxy Attendances Actual Attendance Rate (%) [B/A] Convener Jin-Mu Hsiao 1 0 100% Committee Member Wei-Yi Jiang 1 0 100% Committee Member An-Chou Lin 1 0 100% Discussions and resolutions of the Audit Committee in 2025, and how the Company handled the opinions of the Committee Members: Date of the Audit Committee Meeting Contents of the Proposal Audit Committee Resolutions The Company’s Handling of the Opinions of the Audit Committee Members 2025/12/24 1st meeting of the 1st Board 1. Acquisition of rental assets from a related party case 2. Amendment to the internal control system 3. 2026 Annual audit plan proposal 4. Ability to independently prepare financial reports 1. The third proposal, the 2026 Annual audit plan proposal, will still be based on Legal Compliance for audits; however, for items with higher risk or specific concerns, project audits will be conducted as needed. 2. The remaining proposals were passed without objection by all attending members. The proposal during the Board of Directors meeting was passed by all directors