Board of Directors

Explain the members of the company's board of directors, diversity policies, and the communication between independent directors, accountants, and internal audit supervisors.

1. Board of Directors Members

Job Title	Name	Main academic and professional experience
Chairman	Jie-Chao Co., Ltd. Representative：Chung-Chao,Wu (Denny Wu)	● BTL Inc.-President ● Sporton International Inc. -Director & Vice President
Director	Jie-Chao Co., Ltd. Representative： Kou Shu,Cheng	● Wubai Technology-Chairman
Director	Gidley Investments Ltd. Representative： Te Chun,Chiu (Jackie Chiu)	● BTL Inc.-Senior Assistant Manager of Quality Assurance ● Sporton International Inc.-Safety Regulations Manager
Director	Li-Guo, Liu	● CHIA LIEN TUNG CO., LTD.-Chairman
Director	Chiu Chih Ching (Wesley Chiu)	● BTL Inc.-Taiwan Business Group Vice President ● Compliance Certification Services Inc.-Office of the President, Vice President
Independent Director	Neng-Chieh, Yang	● Anyuan United Accounting Firm-Accountant(CPA) ● Arlitech Electronic Corp.-Independent Director ● E-CMOSCORPORATION-Supervisor
Independent Director	Tsui-Ping, Huang	● Hsin Sheng Management Consulting Company-Chairman ● Hsin Te Accounting Firm-Accountant(CPA) ● KPMG-Audit Manager
Independent Director	Cheng-Chung, Huang	● Zoyi Capital, Ltd.-Senior Consultant ● LOYALTY FOUNDER ENTERPRISE CO.,LTD.-Independent Director ● Yuanta Securities Co., Ltd.-Underwriting Assistant Manager
Independent Director	Kai-Hsiang, Chang	● LCH Transasia Law Offices-Lawyer ● LeadSun International Development Co., Ltd.-Legal Counsel ● Naval Planning Division-Legal Counsel

2. Board Diversity

The company advocates and respects the diversity policy of the board of directors. To strengthen corporate governance and promote the sound development of the composition and structure of the board of directors, Article 20 of the "Corporate Governance Best Practice Principles" stipulates that the structure of the board should consider the scale of the company's business development and the shareholding situation of major shareholders. It should weigh the practical operational needs and determine an appropriate number of director seats of more than five. It also clearly states that the composition of the board members should consider diversity. Except for directors who also serve as company managers, their number should not exceed one-third of the board seats, and appropriate diversity policies should be formulated based on the company's operations, operational model, and development needs.

Basic Conditions and Values

gender, age, nationality, and culture.

Professional knowledge and skills

Professional background (such as law, accounting, industry, finance, marketing, or technology), professional skills and industry experience, etc.

The overall capabilities that the board of directors should possess.

Operational judgment ability

Accounting and financial analysis skills

Management capability

Crisis management capability

Industry knowledge

International Market Perspective

Leadership ability

Decision-making ability

Specific management goals and achievements of diversity policies

Management Objectives	Achievement status
The number of independent directors exceeds one third of the board seats.	Achieve
Directors who also serve as company managers should not exceed one-third of the board seats.	Achieve
Independent directors serve no more than 3 terms.	Achieve
Adequate and diverse professional knowledge and skills	Achieve

Implementation of the board of directors' diversity policy

Implementation of the board members' diversity policy

3. Communication between independent directors, accountants, and internal audit supervisors

The internal audit unit prepares a "Summary Report of Internal Audits" every month, along with copies of the audit reports, for independent directors to review.

If independent directors have questions or instructions after reviewing the audit report copy, they will call the audit supervisor to inquire or inform them to take action.

Each audit report with identified deficiencies must track the improvement of internal control deficiencies and abnormal issues, and a follow-up report must be prepared quarterly for submission to independent directors. In special circumstances, immediate reports will also be made to the audit committee.

The internal audit supervisor attends the board meeting to report on audit operations as required.

The company established an audit committee in December 2021. On December 25, 2024, the audit committee arranged for accountants to report and communicate with independent directors regarding the annual financial report audit results, key audit matters, amendments to IFRS announcements, and the impact of other regulations on the company, and invited the accountants to attend the audit committee and board meetings.

In summary, independent directors can understand the company's operational status (including financial and business conditions) and audit situations through regular audit reports provided by the board of directors, the audit committee, and the internal audit unit. They can also communicate effectively with accountants through various channels (such as telephone, fax, email, etc.).

Communication between independent directors, accountants, and internal audit supervisors.