(a). Does the Company establish an internal operating procedure to deal with shareholders’ suggestions, doubts, disputes and litigations, and implement based on the procedure?？

(b). Does the Company possess the list of its major shareholders as well as the ultimate owners of those shares?

(c). Does the Company establish and execute the risk management and firewall system within its conglomerate structure?

(d). Will the Company set up internal norms to prohibit insiders from utilizing the undisclosed information to trade securities?

(a). Whether the Board of Directors has formulated diversity policy and specific management objectives, and implemented such policy?

(b). Does the Company voluntarily establish other functional committees in addition to the Remuneration Committee and the Audit Committee?

(c). Does the Company establish standards and method for evaluating Board performance, conduct annual performance evaluations, submit performance evaluation results to the Board, and use the results as a basis for determining the remuneration and nomination of individual directors?

(d). Does the Company regularly evaluate the independence of CPAs?

On December 28, 2021, the Board of Directors resolved to appoint Associate VP Chien-Lang Lo as the Corporate Governance Officer to be responsible for supervision and planning of the corporate governance. His qualification meets the requirements of paragraph 1, Article 3-1 of the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies. The affairs of the Corporate Governance Officer include:

I. Handling matters relating to board meetings and shareholders meetings according to laws.

II. Producing minutes of board meetings and shareholders meetings.

III. Assisting in onboarding and continuous development of directors.

IV. Furnishing information required for business execution by directors.

V. Assisting directors with legal compliance

VI. Report to the board of directors the results of its review on whether the qualifications of independent directors comply with relevant laws and
regulations at the time of nomination,
election and during their tenure

VII. Handle matters related to the change of directors.

VIII. Other matters set out in the Articles of Incorporation or contracts

Report the operation of corporate governance to the Board of Directors on a regular basis every year

The detail of completed item in 2022 list as below, and is reported to the Board of Directors on February 9, 2023:

I. The Company held 8 Board meeting, 8 Audit Committee meetings and 4 Remuneration Committee meetings in 2022.

II. Held 1 annual general shareholders’ meeting in 2022.

III. Assisted board members in developing annual continuing education plans and arranging continuing education courses.All the members of Board of Directorscompleted 12 hours of entry education and 6 hours of continuing education courses in 2022.

IV. The Company maintains D&O insurance for its directors and key officers and report to the Board meeting.

V. Regularly communicate with independent directors and CPAs about the Company’s financial and business situation. Please refer to page 32-33 of annual report and our website (http://www.innocare-x.com)for communication.

VI. he agenda and meeting materials of Board meeting mail/send to all directors 7 days before of the Board meeting and remind in advance if the issues require interest avoidance, and finished the meeting minutes in 20 days after the meeting.

VII. Booking the date of AGM, prepare meeting notice, meeting agenda and minutes within the statutory time limit, and handle change registration matters in the amendment of the Articles of Incorporation or the re-election of directors.

VIII. The internal performance evaluation of the Board of Directors and functional committees was conducted. For the evaluation results of the Board of Directors, the Audit Committee, the Remuneration Committee and their
individual members, please refer to page 28 of this annual report and the Company’s website (http://www.innocarex.com).

VIV. Please refer to page 53 of annual report for the training situation of Corporate Governance Officer.

The Company has set up a Stakeholder area
on the Company’s website (http://www.innocare-x.com) to provide a channel for stakeholders to contact the Company. The Company also regularly reports the communication status, implementation plan, goals and results related to all stakeholders to the Board of Directors each year. The communication status of all stakeholders in 2022 was reported to the Board of Directors on February 9, 2023. The issues of stakeholders please refer to page 39-40 Note 2 of annual report.

(a). Does the Company have a both financial standings and the status of corporate governance?

(b). Does the Company have other information  disclosure channels (e.g. building an English website, appointing designated people to handle information collection and disclosure, creating a spokesman system, webcasting investor conferences)?

(c). Does the Company announce and report annual financial statements within two months after the end of each fiscal year, and announce and report Q1, Q2, and Q3 financial statements, as well as monthly operation results, before the prescribed time limit?

(a). Employee’s Rights：The Company attaches great importance to the treatment and welfare of employees, and provides salary levels, leave systems, and retirement insurance that are superior to the legal requirements. Please refer to page 79 “V. Operational Highlights – 5.5 Labor Relations” of the annual report.

(b). Employee Care： The Company attaches great importance on the physical and mental balance of employees, and the Taiwan plant establishes the Staff Welfare Committee, organizes various leisure and cultural activities, promotes community activities and constructs a website of the Staff Welfare Association, so that employees can balance their health and life while working. In order to improve employees’ health awareness, we conduct regular health checkups and provide employee health consultations every year. In addition, in order to ensure the well-being of female employees, and in accordance with the labor regulations of the locality of the plant, the implementation of the maternity leave pay allowance, the strengthening of the fetus rest and the family care leave, etc., for the female employees of pregnancy, implement the health risk assessment, adjust the work as needed. Under the principle of maternity protection and employment equal rights, create a friendly working environment for female employees.

(c). Investor relations, the rights of suppliers and stakeholders： According to different interested groups, the Company has established multiple and unobstructed communication channels, such as setting up a stakeholders area on the Company’s webpage, so that we can keep communicating and getting feedback from those interests groups’ needs and expectations.

I. Employees：Establish communication channels such as employee care hotline, employee care mailbox, mobilization meeting communication meeting, online publicity system of government decrees, labor management meetings, and job welfare meetings.

II. Shareholders/Investors： The Company treats our shareholders with the principle of fairness and openness. We call the shareholders meetings according to the Company Act and other related laws every year, encourage stockholders to actively participate in the stockholders meeting with proposals and questions.

III. Customers： We have salespeople and customer service units to reply to customers’ demands effectively, establish a CRM system, monitor the progress of handling issues, field audits and questionnaire feedback, and customers’ satisfaction survey

IV. Suppliers： Setting up an interactive platform for supplier purchasing and supplier management, and a buyer and procurement management department to hold irregular exchanges and meetings with suppliers, and provide anti-corruption reporting mailboxes.

V. Society (communities, media, non-governmental organizations)： set up full-time spokesman and deputy spokesman to respond in a timely manner, issue press releases and statement from time to time, and hold press conferences. Participate in seminars organized by non-governmental rganizations to grasp the trend of the industry, as a reference for policy planning, and cooperate with non-governmental organizations to support the disadvantaged and promote environmental awareness projects to strengthen two-way communication.

(d). Continuing education for directors：The Company’s directors have both professional background and practical experience. The Company arranges continuing education for directors and every year. For the continuing education for directors in the latest year and as of the publication date of annual report, please refer to page 52 of this annual report.

(e). Implementation of risk management policies and risk measurement standards：The Board of the Company has established risk management policies and procedures to establish a risk management system to regularly monitor the related financial risks, regulation risks, climate change risks, hydropower risks, supplier chain risks, information safety risks, and the occupational safety and health risks to enhance the competitiveness of the industry.

The risk management process mainly includes risk identification, risk assessment and risk response.

Risk identification:：Identify relevant risk items according to regulations, industry standards and international development trends.

Risk assessment： The degree of risk is comprehensively considered according to the severity and frequency of occurrence

Risk response： According to the degree of risk, formulate control measures and response plans. The criteria for evaluating control plans generally include effectiveness, feasibility and cost.

(f). The implementation of customer policy：The Company attaches importance to the confidentiality and privacy of customer information, and is committed to building information networks covering design, purchase, production and sales to optimize customer service through complete collection of information, deepen product competitiveness and customer dependency, and achieve customer satisfaction. In addition, we conduct annual customer satisfaction analysis surveys to understand and satisfy customer needs, regularly review customer feedback and opinions, and propose appropriate improvement plans to continuously improve the highest-quality products and services

(g). Purchase of liability insurance for Directors：
The Company has purchased liability insurance for its directors.