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Internal Audit

Communications between the Independent Directors, the Company's Chief Internal Auditor and CPAs

Communication with the internal chief auditor
- The internal chief auditor submits the audit report and reports the audit results to the independent directors monthly; convene an Audit Committee meeting quarterly to communicate about the implementation of the audit. As well as meet individually with the chief auditor before or after the audit committee meeting to discuss audit-related issues.

Communication with the CPAs
- The attestation CPAs report annually to the Audit Committee of the Company on the annual audit planning. The Company also invites the CPAs to communicate with its Audit Committee at the time of the annual review of the financial statements to report on the results, recommendations, and findings of the annual audit. In addition, at least once a year, the Audit Committee will meet the CPAs additionally to communicate about the financial statements or recent laws and regulation updates.

Summary of Communications between Independent Directors and Chief Internal Auditors
(1)Type of communication: Audit Committee

Meeting date	Communication focus	Suggestions and results
2024.01.19 Audit Committee	Report the execution status of the audit plan of October to December 2023.	Noticed without objections.
2024.02.23 Audit Committee	Report the execution status of the audit plans of January 2024. Discussions for the 2023 effectiveness review of internal control system and statement of internal control.	Noticed without objections. No objections. Submitted to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.

(2)Type of communication: Standalone meeting

Meeting date	Communication focus	Suggestions and results
2024.02.23 Standalone meeting	Independent communications with chief internal audit officers with respect to executions of audit related affairs, including the arrangement and education of audit professionals, executions of 2023 audit affairs, and executions of 2023 self-assessments of internal control.	Noticed without objections.

Summary of Communications between Independent Directors and CPAs
(1)Type of communication: Audit Committee

Meeting date	Communication focus	Suggestions and results
2024.02.23 Audit Committee	Reported on the key audit results of 2023. Discussed the financial statements for the year 2023.	No objections. Submitted the financial statements to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.

(2)Type of communication: Standalone meeting

Meeting date	Communication focus	Suggestions and results
2024.02.23 Standalone meeting	Separately communicate with CPAs about the 2023 financial report and audit conclusions and Corporate Governance 3.0 – AQI.	Noticed without objections.