Committee
Communications between the independent directors, CAE and independent auditors

Communication between the independent directors and internal auditors and accountants (e.g., matters, methods and results of communication regarding the Company's financial and business conditions):

1. The "Audit Report Summary Sheet" is prepared monthly and sent to each audit committee by email along with the audit report. If there is any doubt, we will call or email to the audit supervisor to ask or inform them about the process.

2. Audit reports with deficiencies must be tracked for internal control deficiencies and abnormalities and submitted to each audit committee on a quarterly basis.

3. The internal audit supervisor is required to attend the audit committee to report audit operations.

4. The Company's certified public accountant reports annually to the audit committee and the directors on the results of the audit of the current year's financial statements and other communication matters required by the relevant laws and regulations, and the communication between the members of the Company's audit committee and the certified public accountant is in good condition.

5. The independent directors have access to the audit reports provided by the Board of Directors and the Audit Committee as well as the audit unit on a regular basis to understand the Company's operations (including financial and business conditions) and the audit situation, and have good communication with the accountants through various reports and channels (e.g. telephone, etc.).

6. For the year ended December 31, 2020 and up to the date of the annual report, the following is a summary of communications:

(1) Summary of communication between the independent directors and the head of internal audit:

Date Summary of communication
2020.03.18

1. Audit Operations Performance Report for Jan - Dec 2019

2. Report on the Statement of Internal Control System

3. Independent director's recommendation: None

2020.05.08

1. Audit Operations Performance Report Q1 2020

2. Independent Director's Recommendation: None

2020.08.07

1. Audit Operations Performance Report Q2 2020

2. Independent Director's Recommendation: None

2020.11.09

1. Audit Operations Performance Report Q3 2020

2. Independent Director's Recommendation: None

2020.12.18

1. Jan- Oct 2020 Audit Report Review Meeting

2. Audit plan for 2021

3. Independent Director's Recommendation: None

2021.03.17

1. Audit Operations Performance Report Jan-Dec 2020

2. Report on the Statement of Internal Control System

3. Independent Director's Recommendation: None


(2) Summary of communication between independent directors and accountants:

Date Summary of communication
2020.03.18

1.A CPA was arranged to give a briefing and explanation to the independent directors and directors on: 2019 consolidated and parent company only financial reports

2. Discussion and communication between the CPA and the independent directors and attendees on the issues raised.

3. Independent Director's Recommendation: None

2020.12.18

1. A CPA was arranged to give a briefing and explanation to the independent directors on: Critical audit issues in the 2020 annual audit report by CPAs.

2. Review of the appointment, independence and competency of the CPA.

3. Independent Director's Recommendation: None

2021.03.17

1. A CPA was arranged to give a briefing and explanation to the independent directors and directors on: 2020 consolidated and parent company only financial reports

2. Discussion and communication between the CPA and the independent directors and attendees on the issues raised.

3. Independent Director's Recommendation: None