(1) The main function of the Audit committee is to supervise the following matters:

• Fair presentation of the financial reports of the Company
• The hiring(and dismissal), independence of certificated public accountants and their performance.
• The effective implementation of the internal control system of the Company.
• Compliance with relevant laws and regulations by the Company.
• Management and control of the existing or potential risks of the Company.

(2)The powers of the committee are as follows:

• The adoption or amendment to the internal control system pursuant to Article 14-1 of the Securities and
  Exchange Act.
• Assessment of the effectiveness of the internal control system.
• Adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of handling procedures
  for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, loaning of funds to others, and endorsements or guarantees for others.
• Matters in which a director is an interested party
• Asset transactions or derivatives trading of a material nature
• Loans of funds, endorsements, or provision of guarantees of a material nature
• The offering, issuance, or private placement of any equity-type securities.
• The hiring or dismissal of a certified public accountant, or their compensation.
•  The appointment or discharge of a financial, accounting, or internal auditing officer.
• Annual financial reports and second quarter financial reports that must be audited and attested by a CPA, which are signed or sealed by the chairperson, managerial officer, and accounting officer.
• Other material matters as may be required by the Company or by the competent authority.

The company established the Remuneration Committee in November 2011 to assist the Board of Directors in assessing the salary levels of company directors and executives in relation to the company’s operational performance. By carrying out the following duties, proposals will be submitted to the Board of Directors for discussion and resolution, and at least two meetings shall be held annually:

A. Periodically reviewing the Remuneration Committee Charter and making recommendations for amendments.
B. Establishing and periodically reviewing the performance assessment standards, annual and long-term performance goals, and the policies, systems, standards, and structure for the compensation of the directors, and managerial officers of the Company.
C. Periodically assessing the degree to which performance goals for the directors, and managerial officers of the
Company have been achieved, setting the types and amounts of their individual compensation based on the
results of the reviews conducted in accordance with the performance assessment standards.

Operations of the Remuneration Committee

A total of 4 Remuneration Committee meetings were held in 2024. The attendance record was as followed: