Communication between Independent Directors, Internal Audit Chief, and Accounting

Communication Methods between Independent Directors, Internal Audit Chief, and Accounting

1. The internal audit unit of the company regularly convenes the Audit Committee at least once per quarter to explains to the independent directors the company’s audit operations, results, and the status of follow-up actions.

2. The company's certified accountant reports to independent directors during each quarterly Audit Committee meeting. This report covers the review or audit results of the company's and its domestic and overseas subsidiaries' financial statements, internal control audits, the impact of revised and issued IFRSs bulletins on the company, and other relevant legal requirements. Communication includes discussions on whether there are adjustments to the financial statements or changes in accounting treatment due to legal revisions.

3. The Chief Audit Executive and the accountant are free to contact independent directors directly at any time, ensuring an open channel of communication.

Summary of Communication Between Independent Directors and Internal Audit Chief Over Time

The independent directors of the company have had positive communication regarding the execution and effectiveness of audit operations. effectiveness of audit operations.

The key communication highlights for the fiscal year 2023 are summarized in the following table:

Date	Summary	Results	Results of the Company's response independent directors' opinions
January 09, 2023 Audit Committee	Reported that the company's 2022 audit plan was fully completed. The plan was expected to be executed from January to February 2023.	Approved as proposed	Independent directors expressed no opinion.
January 09, 2023 Separate Meeting	Reported on the current status of human resources and the training of the internal control audit committee, challenges in executing internal control audit operations, and the main directions for operational audits in 2023.	Approved as proposed	Independent directors expressed no opinion.
March 14, 2023 Audit Committee	Reported on the implementation status of the company's audit plan. The plan was expected to be executed from March to April.	Approved as proposed	Independent directors expressed no opinion.
May 11, 2023 Audit Committee	Reported on the implementation status of the company's audit plan. The plan was expected to be executed from May to July.	Approved as proposed	Independent directors expressed no opinion.
August 9, 2023 Audit Committee	Reported on the implementation status of the company's audit plan. The plan was expected to be executed from August to October.	Approved as proposed	Independent directors expressed no opinion.
November 8, 2023 Audit Committee	Reported on the implementation status of the company's audit plan. The plan was expected to be executed from November to December.	Approved as proposed	Independent directors expressed no opinion.

Summary of communications between independent directors and the external auditors over time

Results of the Company's response independent directors' opinions.

Key communication highlights for the 2023 fiscal year are summarized in the following table:

Date	Summary	Results	Results of the Company's response independent directors' opinions
2023/3/14 Separate Meeting	Determined whether the company required assistance while preparing its financial statements and performing the auditing process.	Approved as proposed	Independent directors expressed no opinion.
2023/3/14 Separate Meeting		Approved as proposed	Independent directors expressed no opinion.
2023/3/14 Audit Committee	Reported on the audit results for consolidated financial statements and individual financial statements from 2022.	Submitted to the board of directors after deliberation and approval	Independent directors expressed no opinion.
2023/3/14 Audit Committee			Independent directors expressed no opinion.
2023/5/11 Audit Committee	Reported on the audit results for consolidated financial statements for the first quarter of 2023, and discussed and communicated matters regarding the impact of some new legal amendments.	Submitted to the board of directors after deliberation and approval	Independent directors expressed no opinion.
2023/5/11 Audit Committee			Independent directors expressed no opinion.
2023/8/9 Audit Committee	Reported on the audit results of consolidated financial statements for the second quarter of 2023, and discussed and communicated matters regarding the impact of some new legal amendments.	Submitted to the board of directors after deliberation and approval	Independent directors expressed no opinion.
2023/8/9 Audit Committee			Independent directors expressed no opinion.
2023/11/8 Audit Committee	Reported on the audit results of consolidated financial statements for the third quarter of 2023, and discussed and communicated matters regarding the impact of some new legal amendments.	Submitted to the board of directors after deliberation and approval	Independent directors expressed no opinion.
2023/11/8 Audit Committee			Independent directors expressed no opinion.