Communication Policy Between Independent Directors, Internal Audit Supervisor, and External Auditor

Communication Policy Between Independent Directors and Internal Audit Supervisor:

1. The company submits monthly internal audit reports to independent directors for review, detailing deficiencies identified in the previous month's audits and tracking corrective actions.

o The internal audit supervisor attends the Audit Committee meetings in the first and fourth quarters to explain the internal control declaration and audit plan.

o The internal audit supervisor holds semi-annual or annual meetings with independent directors to report the implementation of the internal audit plan, and independent directors provide suggestions based on the reports.

2. The company holds quarterly Board meetings attended by independent directors and the internal audit supervisor, during which the internal audit supervisor reports on internal audit activities.

3. The internal audit supervisor and independent directors may directly communicate as needed, ensuring smooth communication channels.

Summary of Communication Between Independent Directors and Internal Audit Supervisor
The communication between the company’s independent directors and the internal audit supervisor has been smooth and effective. A summary of the key communication matters in 2024 is as follows:

Date	Meeting	Focus of Communication	Suggestions and Comments
February 21, 2024	Business Meetings with Independent Directors	l Actual implementation of the internal audit plan for the second half of 2023 and related improvement plans. l Actual implementation of the audit plan for subsidiaries in the second half of 2023. l Performance analysis reports on investment subsidiaries.	Suggestions from independent directors: None. Company’s actions: None.
February 29, 2024	Audit Committee	l Discussion on the results of the 2023 internal control system statement and self-assessment. l Discussion on revisions to the internal control system and internal audit operational procedures.	Suggestions from independent directors: None. Company’s actions: None.
February 29, 2024	Board of Directors	Q4 2023 Audit Summary Report	Suggestions from independent directors: None. Company’s actions: None.
April 26, 2024	Board of Directors	Q1 2024 Audit Summary Report	Suggestions from independent directors: None. Company’s actions: None.
July 23, 2024	Business Meetings with Independent Directors	l Actual implementation of the internal audit plan for the first half of 2024 and related improvement plans. l Actual implementation of the audit plan for subsidiaries in the first half of 2024. l Performance analysis reports on investment subsidiaries.	Suggestions from Independent Directors: Investment payback periods should be calculated based on cash flow. Investment return rates should be calculated based on accounting earnings. Company’s Actions： The "Investment Benefit Analysis Report" was promptly revised according to the suggestions and feedback provided to the independent directors.
August 1, 2024	Board of Directors	Q2 2024 Audit Summary Report	Suggestions from independent directors: None. Company’s actions: None.
October 30, 2024	Audit Committee	Discussion on the 2025 internal audit plan.	Suggestions from independent directors: None. Company’s actions: None.
October 30, 2024	Board of Directors	Q3 2024 Audit Summary Report	Suggestions from independent directors: None. Company’s actions: None.

Communication Policy Between Independent Directors and the External Auditor:

The external auditor reports to independent directors at least twice a year on the company’s financial status, the financial performance and operations of domestic and overseas subsidiaries, and the results of internal control audits. The auditor also ensures full communication on any significant adjusting entries or the impact of regulatory changes on financial reporting.

Summary of Communication Between Independent Directors and External Auditor

The communication between the company’s independent directors and the external auditor has been smooth and effective. A summary of the key communication matters in 2024 is as follows:

Date

Meeting

Focus of Communication

Suggestions and Comments

February 21, 2024

Communication Meetings

l The external auditor explained the company’s 2023 financial statements, key audit matters, and audit adjustments.

l The auditor addressed questions raised by participants and engaged in discussions.

l Updates were provided on recent significant accounting and auditing standards, regulatory interpretations, securities laws, and tax regulations.

None

July 23, 2024

Communication Meetings

l The external auditor explained the company’s Q2 2024 financial results, key audit matters, and the annual audit plan.

l The auditor addressed questions raised by participants and engaged in discussions.

l Updates were provided on recent significant accounting and auditing standards, regulatory interpretations, securities laws, and tax regulations.

None