Functional Committees

To enhance supervisory functions and strengthen management mechanisms, the company's Board of Directors, considering the company's scale, nature of business, corporate social responsibility, and sustainable management philosophy, has established three functional committees: the Audit Committee, the Remuneration Committee, and the Integrity and Sustainability Committee. Currently, all three functional committees are composed entirely of the company's three independent directors.

Job Title	Name	With more than five years of work experience and the following professional qualifications	Concurrent Positions in Other Public Companies Independent Director / Remuneration Committee Member Number of households	Major Education and Work Experience
Independent Director	Lin, Juh-Cheng	Lecturer or higher at public or private colleges and universities in disciplines related to business, law, finance, accounting, or corporate operations Experience in business, law, finance, accounting, or corporate operations	0 / 0	Master of Business Administration, Mississippi State University, USA Deputy General Manager, Taiwan Futures Exchange Adjunct Lecturer, Graduate Institute of Management, National Taiwan Normal University
Independent Director	Hsiao, Nai-Ching	Judges, prosecutors, lawyers, accountants, or other specialized professionals and technicians who hold certificates from national examinations required for corporate operations Experience in business, law, finance, accounting, or corporate operations	0 / 0	Master's Degree in Law, Graduate Institute of Law, National Chung Hsing University Supreme Court Judge
Independent Director	Wu, Yung-Sheng	Lecturer or higher at public or private colleges and universities in disciplines related to business, law, finance, accounting, or corporate operations Experience in business, law, finance, accounting, or corporate operations	2 / 2	Ph.D. in Law, National Chengchi University Member and Chairperson of the Trading Committee, Taiwan Futures Exchange Member and Chairperson of the Clearing Committee, Taiwan Futures Exchange Adjunct Professor, Graduate Institute of Financial and Economic Law, CTBC Business School

Audit Committee

The Audit Committee of the company was established on May 20, 2015. The primary purpose of the Audit Committee's operations is to oversee the proper presentation of the company's financial statements, the appointment or dismissal and evaluation of the independence and performance of certified public accountants, the effective implementation of the company's internal controls, compliance with relevant laws and regulations, and the management of existing or potential risks faced by the company.

I.The Audit Committee of the company was established on May 20, 2015, consisting of three members, all of whom are independent directors.

II.Operation of the Audit Committee:

In the 114th year of the Republic of China, six meetings have been held (A), and the attendance of committee members is as follows:

Job Title	Name	Actual Attendance (B)	Actual Attendance Rate % (B/A)
Independent Director (Chairperson)	Lin, Juh-Cheng	6	100%
Independent Director	Hsiao, Nai-Ching	6	100%
Independent Director	Wu, Yung-Sheng	6	100%

Audit Committee Meeting Status for the 114th Year of the Republic of China

Remuneration Committee

I.The company established a Compensation Committee in the 100th year of the Republic of China. Its primary responsibilities are to diligently perform the following duties with due care as a good manager, be accountable to the board of directors, and submit its recommendations for discussion by the board of directors.

Formulate and regularly review the policies, systems, standards, and structure for the performance evaluation and compensation of directors, supervisors, and managers.
Regularly assess and determine the compensation for directors, supervisors, and managers.

II.When exercising its duties, the Compensation Committee should adhere to the following principles:

The performance evaluation and compensation for directors and managers should be based on industry standards and consider the relevance to individual performance, company operating performance, and future risks.
Directors and managers should not be encouraged to engage in behavior that exceeds the company's risk tolerance in pursuit of compensation.
The proportion of short-term performance bonuses and the timing of payment for variable compensation for directors and senior executives should be determined based on industry characteristics and the nature of the company's business.

IV.Operation of the Compensation Committee:

In the 114th year of the Republic of China, seven meetings have been held (A), and the attendance of committee members is as follows:

Job Title	Name	Actual Attendance (B)	Actual Attendance Rate % (B/A)
Independent Director (Chairperson)	Lin, Juh-Cheng	7	100%
Independent Director	Hsiao, Nai-Ching	7	100%
Independent Director	Wu, Yung-Sheng	7	100%

Compensation Committee Meeting Status for the 114th Year of the Republic of China

Ethics and Sustainability Committee

I.Responsibilities of the Committee and Member Qualifications:

The company's Integrity and Sustainability Committee is composed of independent directors, with three members. The committee must meet at least once a year and is responsible for formulating and supervising the implementation of integrity management policies and prevention programs, as well as promoting and overseeing sustainability and fair treatment matters. After each meeting, the committee reports to the board of directors on compliance and resolutions. The committee primarily handles the following matters:

Assist in integrating integrity and ethical values into the company's business strategy, and work with legal and regulatory frameworks to establish measures that ensure integrity in business operations.
Regularly analyze and assess the risks of dishonest behavior within the business scope, and develop prevention programs accordingly. Establish standard operating procedures and conduct guidelines related to business operations within each program.
Plan internal structures, staffing, and responsibilities, and establish mutual supervision and checks and balances mechanisms for business activities with higher risks of dishonest behavior within the business scope.
Review the policies and goals established by the Company regarding sustainable development and fair treatment of customers, and oversee their implementation and effectiveness.

II.Qualifications and Terms of Committee Members:

The Committee is composed of all independent directors, with no fewer than three members. One member shall serve as the convener, and at least one member shall possess expertise in law, management, accounting, or finance. Committee members undertake continuing education each year on corporate ethical management and sustainable development, thereby maintaining the professional knowledge and competencies required for corporate sustainability.

Title	Name	Sustainability Professional Courses
Independent Director	Lin, Juh-Cheng	Domestic and International Net-Zero Transition Trends and Corporate Response Strategies. Fair Customer Treatment Principles in the Financial Services Industry. How Enterprises Can Optimize Innovation and Intellectual Property Management to Link with Sustainable Governance in Response to the Digital Wave. Corporate Governance and Sustainable Finance. Corporate Governance and Securities Regulations
	Hsiao, Nai-Ching	Emerging Corporate Risks: Climate Change. Transition Finance and Sustainability Disclosure Symposium. Strategic Analysis of Sustainable Enterprises - A Case Study on Renewable Energy. The Path of Sustainable Legacy and AI-Driven Transformation.
	Wu, Yung-Sheng	Cybersecurity Governance Strategies of Listed Companies from the Perspective of ESG and Corporate Sustainability Development. Essential Course on Corporate Sustainability Governance: Managing Diverse External Impacts to Create Positive Corporate Value. How Enterprises Can Enhance Corporate Governance through TIPS Intellectual Property Management. Global Trend Analysis - Risks and Opportunities.

III.The company has designated the Integrity and Sustainability Committee as the dedicated unit for promoting ethical corporate management. This committee is responsible for formulating ethical management policies and preventive measures, supervising their implementation, and reporting on their operations and execution status to the Board of Directors at least once a year. On November 12, 2025, the committee reported to the Board of Directors on the implementation of ethical corporate management measures.

Operation of the Integrity and Sustainability Committee:

In the 114th year of the Republic of China, four meetings have been held (A), and the attendance of committee members is as follows:

Name	Gender	Actual Attendance (B)	Actual Attendance Rate % (B/A)
Independent Director (Chairperson)	Lin, Juh-Cheng	4	100%
Independent Director	Hsiao, Nai-Ching	4	100%
Independent Director	Wu, Yung-Sheng	4	100%

Integrity and Sustainability Committee Meeting Status for the 114th Year of the Republic of China