Functional Committee

To promote sound corporate governance and strengthen the functions of the board of directors and the operations of the audit committee, the supervision of the following matters is the primary objective:

Ⅰ. Fair presentation of the company's financial statements.
II. Selection and Dismissal of Visiting Accountants: Independence and Performance.
3. Effective implementation of internal controls within the company.
4. The company complies with relevant laws and regulations.
5. Control of existing or potential company risks.

The Audit Committee's terms of reference are as follows:

I. Establish or revise internal control systems in accordance with Article 14-1 of the Securities and Exchange Act.
II. Assessment of the Effectiveness of the Internal Control System.
3. In accordance with Article 36-1 of the Securities Exchange Act, establish or amend the procedures for handling material financial and business activities, including the acquisition or disposal of assets, engagement in derivative transactions, lending of funds to others, and endorsements or guarantees for others.
4. Matters involving conflicts of interest for directors.
V. Significant asset or derivative transactions.
VI. Material loans, endorsements, or provision of guarantees.
Seven, raising, issuing, or privately placing equity securities.
VIII. Appointment, dismissal, or remuneration of the visa accountant.
IX. Appointment or dismissal of the head of finance, accounting, or internal audit.
10. Annual financial report signed or sealed by the Chairman of the Board, the manager, and the chief accounting officer, and the second quarter financial report that requires an accountant's review and signature.
XI. Other material matters stipulated by other companies or competent authorities.