Communication Situation Between Independent Directors and Accountants

1. The company's audit supervisor sends the results of last month's audit report to the independent directors every month, and makes an internal audit report to the independent directors before or during each quarterly audit committee meeting. The company's audit supervisor has good communication with the independent directors.

2. The company's certified accountants attend the audit committee in person to communicate with the independent directors from time to time every year, and provide governance communication letters every quarter to facilitate the independent directors to understand the results of the review or inspection of the financial statements for the quarter and communicate with other necessary matters. The company's independent directors have good communication with the certified accountants.

Communication situation between independent directors and accountants in 2024

date	MEETING	Communication matters with visa accountant	All opinions of independent directors	Governance communication letter number
2024.03.08	The Audit Committee	Communication matters with governance units during the completion stage of 2023 Draft accountant’s audit report of individual financial report for 2023 Major Adjustment Entries for 2023 Information about major related persons in 2023 Information on internal control recommendations for 2023 Accountant independence of 2023	No Other Comments	Beili Zi No. 0039
2024.05.10	The Audit Committee	Communication matters with governance units during the review completion stage in the first quarter of 2024 Major adjustment entries for the first quarter of 2024 Information about related persons in the first quarter of 2024 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0088
2024.08.09	The Audit Committee	Communication matters with governance units during the review completion stage in the second quarter of 2024 Major adjustment entries for the second quarter of 2024 Information about related persons in the second quarter of 2024 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0137
2024.11.08	The Audit Committee	Communication matters with governance units during the review completion stage in the third quarter of 2024 Major adjustment entries for the third quarter of 2024 Information about related persons in the third quarter of 2024 Accountant’s Role, Responsibilities and Independence Annual Communication Timetable with Governance Units in 2024 Annual audit plan for 2024	No Other Comments	Beili Zi No. 0196

Communication situation between independent directors and internal audit supervisor in 2024

date	Meeting	Communication focus	Communicate/execute results
2024.03.08	The Audit Committee	Internal audit business report 2023 Internal Control System Statement Revision of some provisions of the "Board of Directors Rules of Procedure" Revision of some provisions of the "Audit Committee Organizational Rules"	The independent directors had no opinions at this meeting
2024.05.10	The Audit Committee	Internal audit business report	The independent directors had no opinions at this meeting
2024.08.09	The Audit Committee	Internal audit business report Revision of some provisions of the "Fixed Asset Management Measures" Revision of some provisions of the "Accounting Asset Management Measures" Revision of some provisions of the "Measures for property management"	The independent directors had no opinions at this meeting
2024.11.08	The Audit Committee	Internal audit business report 2025 Annual Audit Plan Revision of some provisions of the "Corporate Governance Code of Practice" Revision of some provisions of the "Internal control system self-assessment procedures" Revision of some provisions of the "Items for judging the effectiveness of internal control systems" Formulate the "Sustainable Information Management Operation Methods, Internal Control Systems and Internal Audit Implementation Rules"	The independent directors had no opinions at this meeting

Communication situation between independent directors and accountants in 2023

date	MEETING	Communication matters with visa accountant	All opinions of independent directors	Governance communication letter number
2023.03.13	The Audit Committee	Communication matters with governance units during the completion stage of 2022 Draft accountant’s audit report of individual financial report for 2022 Major Adjustment Entries for 2022 Information about related persons in 2022 Information on internal control recommendations for 2022 Accountant independence	No Other Comments	Beili Zi No. 0026
2023.05.10	The Audit Committee	Communication matters with governance units during the review completion stage in the first quarter of 2023 Major adjustment entries for the first quarter of 2023 Information about related persons in the first quarter of 2023 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0078
2023.08.10	The Audit Committee	Communication matters with governance units during the review completion stage in the second quarter of 2023 Major adjustment entries for the second quarter of 2023 Information about related persons in the second quarter of 2023 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0126
2023.11.10	The Audit Committee	Communication matters with governance units during the review completion stage in the third quarter of 2023 Major adjustment entries for the third quarter of 2023 Information about related persons in the third quarter of 2023 Accountant’s Role, Responsibilities and Independence Annual Communication Timetable with Governance Units in 2023 Annual audit plan for 2023	No Other Comments	Beili Zi No. 0179

Communication situation between independent directors and internal audit supervisor in 2023

date	Meeting	Communication focus	Communicate/execute results
2023.03.13	The Audit Committee	Internal audit business report 2022 Internal Control System Statement Revision of some provisions of the "Code of Corporate Governance Practice" Revision of some provisions of the "Code of Practice on Sustainable Development" Formulate the "Management Measures for Labor and Service Income Transactions" Amend some provisions of the "Measures for the Administration of Transactions between Group Enterprises, Specific Companies and Related Parties" Amendments to the Company's "Internal Control System" and "Internal Audit Implementation Rules"	The independent directors had no opinions at this meeting
2023.05.10	The Audit Committee	Internal audit business report Revision of some provisions of the "Code of Corporate Governance Practice"	The independent directors had no opinions at this meeting
2023.08.10	The Audit Committee	Internal audit business report	The independent directors had no opinions at this meeting
2023.11.10	The Audit Committee	Internal audit business report 2024 Annual Audit Plan Formulate "Risk Management Policies and Procedures"	The independent directors had no opinions at this meeting