Independent directors’ communication on their own with the chief internal auditor and the external auditors

I、The Company’s Audit Committee is composed of all independent directors and holds at least one meeting per quarter, as well as additional meetings whenever necessary.
II、Communication between the chief internal auditor and independent directors:
1.Routine: The chief internal auditor reports audit findings and progress on improvements for abnormal matters in the Audit Committee’s meetings, responds to all queries raised by independent directors, and strengthens the audit following their instructions to ensure the effectiveness of the internal control system.
2.Non-routine: Communication about audit findings through telephone, email or in-person normally, and if there is any material finding of violations, the chief internal auditor informs independent directors immediately.
3.Major matters communicated in 2024 are listed in the table below:

• Date
  Content Result

• 2024.03.25
  Audit Committee
  Report on the implementation status of the audit plan for the period from December 2023 to March 2024 and the improvement report on abnormal matters. No other suggestions
• Amendment to the Company’s internal control system and the Enforcement Rules for Internal Audit. Approved after the review and raised to the Board of Directors’ meeting for a resolution.
• Review of the Company’s “2023 Statement of Internal Control System.” Approved after the review and raised to the Board of Directors’ meeting for a resolution.

• 2024.06.18
  Audit Committee
  Report on the implementation status of the audit plan for the period from April to May 2024. No other suggestions

• 2024.08.12
  Audit Committee
  Report on the implementation status of the audit plan for the period from June to July 2024 and the improvement report on abnormal matters. No other suggestions

• 2024.12.27
  Independent communication
  1.The chief internal auditor communicated with independent directors regarding the execution of the 2024 audit plan and its improvement, the drafting of the 2025 audit plan, and matters to be addressed in response to the amendments to securities laws and regulations. 1.The internal auditors handled related matters based on the suggestions provided by independent directors.
• 2.Management of ESG sustainability information in relation to internal audit. 2.The internal control system for sustainability information management is amended according to the required timeline by the competent authority and included in the annual audit plan, for which the management regulations are consequently adopted.

• 2024.12.27
  Audit Committee
  Report on the implementation status of the audit plan for the period from August to November 2024 and the improvement report on abnormal matters. No other suggestions
• Proposal of the Company’s 2025 Internal Audit Plan. Approved after the review and raised to the Board of Directors’ meeting for a resolution.

4.Major matters communicated in 2025 are listed in the table below:

• Date
  Content Result

• 2025.03.28
  Audit Committee
  Report on the implementation status of the audit plan for the period from December 2024 to March 2025. No other suggestions
• Review of the Company’s “2024 Statement of Internal Control System.” Approved after the review and raised to the Board of Directors’ meeting for a resolution.
• Proposal of the Company’s “Regulations for the Management of Sustainability Information.” Approved after the review and raised to the Board of Directors’ meeting for a resolution.
• Amendment to the Company’s internal control system and the Enforcement Rules for Internal Audit. Approved after the review and raised to the Board of Directors’ meeting for a resolution.

III、Independent communication between the external auditors and independent directors: 1.Routine: the external auditors communicate with independent directors regarding audit plans, implementation thereof and the audit or review results semiannually. 2.Non-routine: If there are other cases related to operations or internal control requiring immediate communication, meetings are arranged accordingly. 3.Major matters communicated in 2024 are listed in the table below:

• Date
  Content Result

• 2024.03.25
  Meeting on Governance of the Audit Committee
  1.The external auditors communicated and explained matters regarding key audit matters, materiality and audit findings of the 2023 standalone financial statements and consolidated financial statements. No other suggestions
• 2.The external auditors discussed and communicated about questions raised by independent directors.

• 2024.08.12
  Meeting on Governance of the Audit Committee
  1.The external auditors communicated and explained matters regarding key review matters, materiality and review findings of the consolidated financial statements for the second quarter of 2024. No other suggestions
• 2.The external auditors discussed and communicated about questions raised by independent directors.

• 2024.12.27
  Meeting on Governance of the Audit Committee (in written form)
  1.Annual audit plan (including audit plan,preliminary opinions on key audit matters). No other suggestions
• 2.The external auditors discussed and communicated about questions raised by independent directors.

• 2024.03.28
  Audit Committee Meeting on Governance
  1.The external auditors communicated and explained matters regarding key audit matters, materiality and audit findings of the 2024 standalone financial statements and consolidated financial statements. No other suggestions
• 2.The external auditors discussed and communicated about questions raised by independent directors.