Investor Relation

Committees

Audit

The Audit Committee assists the Board in executing its financial oversight responsibilities and other duties as set forth in the Company Act, the Securities and Exchange Act, and other applicable laws and regulations. Matters required to be reviewed by the Audit Committee include the Company‘s financial statements, auditing and accounting policies and procedures, internal control systems, matters relating to the personal interests of directors, material asset or derivatives transactions, material monetary loans, endorsements, or provisions of guarantees, the offering or issuance of equity-type securities, the engagement, dismissal, or compensation of an attesting CPA, and the appointment or dismissal of financial, accounting, or internal auditing officers.

Daxin‘s Audit Committee is empowered by its Charter to conduct any study or investigation it deems appropriate to fulfill its responsibilities. It may also request the company‘s managers, internal auditors, CPA, legal counsel or other personnel to provide necessary or relevant information. The Committee is authorized to retain attorneys, CPA, or other consultants and these expenses are supported by Daxin.
The Audit Committee is composed of all independent directors and conducts annual internal performance evaluations.

The Audit Committee members‘ professional qualifications and experience, as well as the results of the internal performance evaluations, please refer to the Board of Directors and the Annual Report.

 

 

Annual Key Tasks and Implementation Status:
(I) Annual Key Tasks:
1. Communicating the audit reports with the chief internal auditor based on the annual audit plan
2. Conducting assessment on the effectiveness of the internal control system
3. Reviewing financial reports
4. Appointment of the Company‘s CPAs and their remuneration
5. Evaluating the independence and suitability of the Company‘s CPAs
6. Reviewing material assets or derivative transactions
7. Legal compliance

(II) Implementation Status:

 

Communications between Independent Directors and CPAs

The independent directors and CPAs have regular meetings at least four times a year. The CPAs present audit results of financial reports to independent directors to explain the important transactions and the audit results of internal control. CPAs communicate the Key Audit Matters, the annual audit plan, the method of audit tests and the audit procedures with independent directors individually every year. In case of material events, the aforementioned meetings may be convened at any time.

The communicating items are summarized as follows:


 

Communication between Independent Directors and Chief Internal Audit

Monthly audit reports and follow-up reports by the chief internal audit are delivered to the Audit Committee for review by the end of the following month. The chief internal audit attends the Audit Committee and the Board of Director to present audit reports, follow-up reports, annual audit plans, and the result of self-assessments of internal control every quarter, and communicates the annual audit plan with independent directors individually every year. Independent directors learn about the company‘s operating conditions and audit conditions through the Board of Directors, the Audit Committees, and the Auditing Administration Division regularly reports. We communicate efficiently through telephone, fax, email and other channels. In case of material events, the meetings may be convened at any time.

The communicating items are summarized as follows:

Remuneration
The Remuneration Committee shall perform the following duties and present its recommendations to the Board of Directors for discussion.
  1. Periodically reviewing the Charter and making recommendations for amendments.
  2. Establish and regularly review the performance evaluation of the directors and managers, and the remuneration policy, system, standard, and structure for the directors and managers.
  3. Evaluate the performance of the directors and managers in view of goals and objectives, and based on this evaluation, recommending to the Board of Directors appropriate remuneration levels for the directors and managers.

The Remuneration Committee is comprised of all four independent directors and it meets at least twice every year. It also conducts annual internal performance evaluations of the Remuneration Committee.

The Remuneration Committee members‘ professional qualifications and experience, as well as the results of the internal performance evaluations,  please refer to the Board of Directors and the Annual Report.

Remuneration Committee Meeting Status

The Remuneration Committee has convened 2 meetings in 2024 with the following attendance:

 

Sustainable Development

The company established a cross-departmental Sustainable Development Committee in 2021. On August 11, 2025, the Board of Directors resolved to establish a "Sustainable Development Committee" under the Board‘s governance. Its primary responsibilities are as follows:

  1. Formulate, promote, and strengthen the company‘s sustainable development policies, annual plans, and strategies.
  2. Review, track, and revise the implementation and effectiveness of sustainability initiatives.
  3. Supervise the disclosure of sustainability-related information and review the sustainability report.
  4. Oversee the implementation of other sustainability-related tasks as resolved by the Board of Directors.
The Sustainable Development Committee meets at least once a year and may convene additional meetings as needed.

Professional Qualifications and Experience of Committee Members

The Sustainability Development Committee convened once in 2025.

 

Members
Name Audit Remuneration Sustainable Development
Xin-Wu Lin
(Independent Director)		 V
(Convener)		 V
Wei-Shun Cheng
(Independent Director)		 V V
(Convener)
Chiao-Mou Cheng
(Independent Director)		 V V
Chih-Chun Tsai
(Independent Director)		 V V
Tsung-Hsing Kuo
(Director and President)		 V
(Convener)
Feng-Yu Chuang
(Executive Vice President) 		V
Feng-Liang Chiu
(Vice President)		 V
Yen-Chen Liu
(Chief Finance Officer)		 V