| Communication between independent directors and internal audit supervisors and accountants | |||||
| 一、Communication between independent directors and internal audit supervisors and accountants | |||||
| 1. The company's internal audit supervisor regularly holds the audit committee at least once a quarter to report the audit business to the independent directors during the meeting, and communicate with the members the results of the audit report and the implementation of the follow-up report. | |||||
| 2. At the annual audit committee meeting, the certified accountants of the company report to the independent directors on the review or review results of the financial statements of the company and its subsidiaries at home and abroad and the internal control review situation. | |||||
| 3. Communicate whether there are no financial reporting adjusting entries or statutory amendments affecting the way the books. communication between independent directors and internal audit supervisor in 2020 | |||||
Communication between independent directors and accountants
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2025/12/29 | Individual Communication Seminar | 1. Ethics and Independence 2. Responsibilities of Auditors in Auditing Financial Statements 3. Firm Quality Control System 4. Annual Audit Planning 5. Events or Conditions that May Raise Significant Doubts About Going Concern 6. Important Updates on Securities and Regulatory Laws | No comments at this meeting |
| 2022/12/27 | The Audit Committee | 1. Audit tea 2.Check scope and method 3. Group audit 4. Significant risks and key audit items initially identified in the audit plan 5. Competent authorities strengthen requirements for information security management 6. Financial Management Commission AQI and Transparency Report 7.Corporate governance units pre-approval of non-confidential services 8. Declaration of Independence | No comments at this meeting |
| 2024/01/22 | The Audit Committee | 1. Audit team 2. The system of quality management for Deloitte Touche Tohmatsu Limited. 3. 2022 Audit Quality Indicators ''Engagement Level '' Information. 4. Inspection scope and method of 2023. 5. Group audit of 2023. 6. Significant risks and key audit items initially identified in the audit plan. 7. The findings and recommendations of Internal control audit . 8. IFRS Sustainability Disclosure Standards 9. Corporate governance units pre-approval of non-confidential services. 10. Auditor Independence Declaration | No comments at this meeting |
| 2022/03/18 | The Audit Committee | 1. Responsibilities of governing units. 2. Inspection scope and method 3. Group audit 4. Significant accounting policies, significant accounting estimates and significant events or transactions 5. Significant risk 6. Key check items 7. Communication Matters | No comments at this meeting |
| 2023/3/23 | The Audit Committee | 1. Responsibilities of governing units. 2. Inspection scope and method of 2022. 3. Significant accounting policies, significant accounting estimates and significant events or transactions of 2022. 4. Significant risk. 5. Key check items. 6. Communication Matters. 7. The findings of Internal control audit . 8. Corporate governance units pre-approval of non-confidential services | No comments at this meeting |
Communication between independent directors and internal audit supervisor
| Date | Way of communication | Communication focus | Independent directors' opinion |
|---|---|---|---|
| 2026/03/11 | The Audit Committee | Audit Items and Implementation Status for January-February 2026. | No comments at this meeting |
| 2026/01/28 | The Audit Committee | Audit Items and Implementation Status for October to December 2025. | No comments at this meeting |
| 2025/12/23 | The Audit Committee | 2026 audit plan | No comments at this meeting |
| 2025/11/10 | The Audit Committee | Audit Items and Implementation Status for August-September 2025. | No comments at this meeting |
| 2025/08/13 | The Audit Committee | Audit Items and Implementation Status for July 2025. | No comments at this meeting |
| 2025/07/11 | The Audit Committee | Audit Items and Implementation Status from April to June 2025 | No comments at this meeting |
| 2025/05/12 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2.Audit items and implementation in the first quarter of 2025. 3.Estimated audit items in the second quarter of 2025. | No comments at this meeting |
| 2025/03/12 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2.Audit items and implementation in the fourth quarter of 2024. 3.Estimated audit items in the first quarter of 2025. | No comments at this meeting |
| 2025/03/05 | The Audit Committee | The case of the company's 2024 "Internal Control System Statement" and "Assessment Results of the Effectiveness of the Internal Control | No comments at this meeting |
| 2024/11/13 | The Audit Committee | 1.Audit items and implementation in the third quarter of 2024. 2. Estimated audit items in the fourth quarter of 2024. 3. 2025 audit plan | No comments at this meeting |
| 2024/08/09 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2.Audit items and implementation in the second quarter of 2024. 3. Estimated audit items in the third quarter of 2024. | No comments at this meeting |
| 2024/05/07 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2.Audit items and implementation in the first quarter of 2024. 3. Estimated audit items in the second quarter of 2024. | No comments at this meeting |
| 2024/03/04 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation in the fourth quarter of 2023. 3. Estimated audit items in the first quarter of 2024. 4.The case of the company's 2023 "Internal Control System Statement" and "Assessment Results of the Effectiveness of the Internal Control | No comments at this meeting |
| 2023/11/10 | The Audit Committee | 1. Audit items and implementation in the third quarter of 2023. 2. Estimated audit items in the fourth quarter of 2023. 3. 2024 audit plan | No comments at this meeting |
| 2023/08/09 | The Audit Committee | The latest implementation status of the audit declaration items stipulated by laws. | No comments at this meeting |
| 2023/5/12 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit items and implementation in the second quarter of 2023. 3. Estimated audit items in the third quarter of 2023. The latest implementation status of the audit declaration items stipulated by laws. | No comments at this meeting |
| 2023/3/23 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Estimated audit items in the first quarter of 2023. 3. Estimated audit items in the second quarter of 2023. 4.The case of 2022 "Internal Control Statement" and "Results of the Assessment of Internal Control System Effectiveness". | No comments at this meeting |
| 2022/03/18 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the fourth quarter of 2010 3.Estimated audit projects in the first quarter of 2011 4. The case of the company's 2021 "Internal Control System Statement" and "Assessment Results of the Effectiveness of the Internal Control System" | No comments at this meeting |
| 2022/05/05 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the first quarter of 2011 3.111 Expected audit projects in the second quarter | No comments at this meeting |
| 2022/08/05 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the second quarter of 111 3.Estimated audit projects in the third quarter of 111 | No comments at this meeting |
| 2022/11/09 | The Audit Committee | 1. The latest implementation status of the audit declaration items stipulated by laws 2. Audit projects and implementation status in the third quarter of 2011 3.111 Expected audit projects in the fourth quarter 4.112 year audit plan | No comments at this meeting |