The Company has established a corporate governance system in accordance with the “Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies.” In addition to complying with applicable laws, regulations, the Articles of Incorporation, and agreements with the Taiwan Stock Exchange or Taipei Exchange, the Company adheres to the following principles:

1. Protect shareholders’ rights and interests.

2. Enhance the functions of the Board of Directors.

3. Strengthen the effectiveness of the Audit Committee.

4. Respect the rights and interests of stakeholders.

5. Improve information transparency.

The Company has implemented an effective internal control system based on the “Regulations Governing Establishment of Internal Control Systems by Public Companies.” This system takes into account the overall operations of the Company and its subsidiaries and is reviewed and updated regularly to ensure its continued effectiveness in response to internal and external environmental changes.

The Company’s management attaches great importance to the internal audit function, granting sufficient authority to ensure that audit personnel can thoroughly inspect and evaluate deficiencies in the internal control system and assess operational efficiency. This enables the Board of Directors and management to effectively fulfill their responsibilities and achieve sound corporate governance.

The Company has established an Audit Committee, which maintains both regular and ad-hoc communication with the Chief Internal Auditor and independent auditors. Communication methods include quarterly meetings to review audit plans, results of financial statement audits, and internal control improvements, as well as unscheduled meetings to discuss significant irregularities. The discussions cover audit plans, findings, progress of corrective actions, and financial reports.