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Audit and Risk Committee
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Audit and Risk Committee

Audit and Risk Committee Meeting Status:
The annual routine work of the audit committee includes reviewing financial reports, assessing the effectiveness of the internal control system, etc. Non-routine work includes reviewing and amending the acquisition or disposal of assets, engaging in derivative commodity transactions, lending funds to others. Procedures for handling major financial business activities that provide guarantees, major asset or derivative commodity transactions, a material monetary loan, endorsement, or provision of guarantee, appoint visa accountants and decide their remuneration, etc. Please refer to this annual report (page 14-15) for the professional qualifications and experience of each member.
The Company's 2023 Audit Committee held five meetings, and the matters considered are mainly as follows:
1.Major capital loans.
2.Financial statement review.
3.Evaluation of the effectiveness of the internal control system.
4.Amendments to the "Procedures for Acquisition or Disposal of Assets"

The independent directors’ attendance status is as follows.
Title Name Attendance in
Person (B)
By Proxy Attendance Rate (%) B/A_ Remarks
Independent Director Li, Yu-Cheng 6 - 100.00
Independent Director Wu, Kuang-Yi 6 - 100.00
Independent Director Liao, Ming-Cheng 6 - 100.00

Other special disclosure:
1. Where the Audit Committee’s operation meets any of the following circumstances, please clearly state the directors’ meeting date, term, contents of motions, and resolution of the Audit Committee, and the Company’s handling of the Audit Committee’s opinions:
(1)Resolutions related to Securities and Exchange Act §14-5 and its implementation:
Term
Date
Contents of motion Resolution of Audit
Committee
the Company’s (the board of directors’) handling of Audit Committee’s opinion
2-7
2023.01.13
1. The company's capital loan Harvatek (Guangzhou) Co, Ltd. The motion was approved unanimously Approved without objection by all present directors and independent directors
2-8
2023.03.09
1.The company's 2022 individual financial statements and consolidated financial statements.
2.Assessment of the effectiveness of the company's internal control system in 2022.
3.Revise the company's "Procedures for acquiring or disposing of assets".
The motion was approved unanimously Approved without objection by all present directors and independent directors
2-12
2023.11.09
1. The company plans to change its auditing accounting firm and auditors starting from the fourth quarter of the year 2023. Additionally, it will review the independence and suitability assessment results of the auditors. The motion was approved unanimously Approved without objection by all present directors and independent directors

(2) Except for the above-mentioned matters, other resolutions that have not been approved by the Audit Committee and approved by more than two-thirds of all directors: None.
2.The independent director’s implementation of the motion to refrain from interested parties shall state the name of the director, the content of the motion, the reasons for the recusal due to interests, and the status of participation in voting: the company’s 2023 audit committee, there is no motion with an interest in the independent director and the independent director recused situation.
3.Descriptions of the communications between the independent directors, the internal auditors, and the independent auditors:
(1)The company's independent directors and the internal audit supervisor hold a symposium at least once a year to fully communicate and make records on the company's internal audit report and inspection issues.
A summary of previous communications between independent directors and internal audit supervisors is as follows:
Date Points of communication Communication result
2023.03.29 October 2022 ~ December 2022 Internal Audit Business Execution Report. The motion was passed without objection.
2023.05.11 1.January 2023 ~ March 2023 Internal Audit Business Execution Report.
2. Symposium of independent directors and internal audit supervisors.
The motion was passed without objection.
2023.08.11 April 2023 ~ June 2023 Internal Audit Business Execution Report. The motion was passed without objection.
2023.11.09 1.July 2023 ~ September 2023 Internal Audit Business Execution Report.
2.2024 annual audit work plan.
The motion was passed without objection.
(2)The audit committee of the company is composed of all independent directors.
Accountants report to the independent directors at least once a year on the financial status, the financial status of domestic and overseas subsidiaries, the overall operation status, and the review of internal control. And fully communicate whether there are major adjustments or legal amendments that affect the accounting situation. The communication was outlined as following:
Date Points of communication Communication result
2023.03.09 1. The accountant explained the company's 2022 financial report and major profit and loss review and adjustment; reported on the scope, methods and findings of the internal control inspection and evaluation. The financial statements have been passed by the Audit Committee, submitted to the Board of Directors for approval, and made public as scheduled and reported to the competent authority.
2. The accountant discusses and communicates with the questions raised by the participants.
3. Communication of key audit matters in the audit report.
4. Description of the impact of recent important amendments to laws and regulations and the application of the new bulletin.