Audit Committee

Audit Committee Member

Information on the operation of the Audit Committee

A total of nine (A) Audit Committee meetings were held in the last year; independent directors’ attendance records are summarized below: (2025.1.1-2025.12.31)

Other matters required to be recorded:

• I. For Audit Committee meetings that meet any of the following descriptions, state the date, session, the discussed topics, the independent directors’ recommendation or objection, independent directors’ opinions, and how the Company has responded to such opinions.
• (I) The circumstances referred to in Article 14-5 of the Securities and Exchange Act:

• (II) In addition to the aforementioned motions, other motions without approval by the Audit Committee but passed by the Board with two-thirds of the Directors: None.
• II. Regarding recusals of independent directors from voting due to conflicts of interests, the names of independent directors, details of the relevant agendas, reasons for recusals, and the results of voting: None.
• III. Communication between independent directors and internal/external auditors (e.g. discussions concerning the Company’s financial and business affairs, the method of communication used, and the outcome).
  1. (I) The Company has established an Audit Committee through which independent directors communicate with the CPAs. Prior to each quarterly Audit Committee meeting, the CPAs provide explanations of the quarterly financial reports and update the independent directors on regulatory amendments and relevant trends.

     Date	Meeting Type	Communication Matters	Communication Outcomes
     May 12, 2025	Audit Committee	1. The CPAs communicated the review results of the Q1 2025 financial report	No objections were raised at the meeting
     		2. Audit Quality Indicators (AQIs)
     		3. Newly amended IFRSs
     		4. Reminder of key corporate governance initiatives for 2025
     August 5, 2025	Audit Committee	1. The CPAs communicated the review results of the Q2 2025 financial report	No objections were raised at the meeting
     		2. Newly amended regulations
     November 4, 2025	Audit Committee	1. The CPAs communicated the review results of the Q3 2025 financial report	No objections were raised at the meeting
     		2. Corporate governance communication during the 2025 audit planning stage
     March 10, 2026	Audit Committee	1. The CPAs communicated the audit results of the 2025 annual financial statements	No objections were raised at the meeting
     		2. Audit Quality Indicators (AQIs)
     		3. Newly amended regulations

  2. (II) The Internal Audit Officer executes audit activities in accordance with the audit plan. Upon completion of each audit engagement, audit reports and follow-up reports are submitted for approval and provided to each independent director via email by the end of the following month for review. Should independent directors have any questions or instructions, they may communicate with the Internal Audit Officer via telephone or email. The Internal Audit Officer attends Board meetings as required to report on audit activities and has attended Audit Committee meetings since the third quarter of 2025 to communicate with independent directors.

     Date	Meeting Type	Communication Matters	Communication Outcomes
     January 21, 2025	Board of Directors	Report on audit execution	No objections were raised at the meeting
     March 4, 2025	Board of Directors	Report on audit execution	No objections were raised at the meeting
     May 12, 2025	Board of Directors	Report on audit execution	No objections were raised at the meeting
     August 5, 2025	Board of Directors	Report on audit execution	No objections were raised at the meeting
     November 4, 2025	Audit Committee	2026 audit plan	No objections were raised at the meeting