1. Communication Policy Between Independent Directors and CPAs

Independent directors and audit committee members (supervisors) hold regular meetings with CPAs at least once a year (or through formal letters), in which the CPAs report to independent directors and audit committee members (supervisors) on the company's financial status, overall financing and operations of domestic and overseas subsidiaries, and internal audit. CPA also fully communicates whether there are major adjusting entries or whether the revision of laws and regulations will affect the accounting conditions. Meetings may be called at any time in case of major deviations.

2. Communication Policy Between Independent Directors and Chief Internal Auditor

Monthly
The chief internal auditor provides audit reports by email every month and reports to the audit committee (supervisor) the audit status of the previous month or tracks improvement status. Where the audit committee (supervisor) has any questions or instructions after reviewing the audit report, it may inquire or inform the chief internal auditor through various channels (such as phone calls, fax, email, etc.).

Quarterly
The chief internal auditor and independent directors and audit committees (supervisors) hold regular meetings at least once a quarter to report on the company's internal audit and internal control system; meetings may be called at any time in case of major deviations.