Investor Relations - Corporate Governance - Board of Directors - Independent Director Information | Chairman, Gem Terminal Industry Co., Ltd.

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Independent Director Information

I. Communication Policy between Independent Directors and Internal Audit Managers and Accountants

1. Independent directors and accountants hold regular meetings at least twice a year. Accountants report to independent directors on the company’s financial condition, the financial situation of domestic and foreign subsidiaries, overall operational conditions, and internal control audit status. They communicate fully on significant adjustments to accounts or any impact on the financial statements due to legal amendments. If major abnormal issues arise, meetings can be convened at any time.

2. The internal audit manager regularly reports to the Audit Committee on:

(1) The annual internal audit plan.

(2) The annual professional training plan for audit personnel.

(3) Periodically reports to the Audit Committee on the execution of internal audit operations.

3. Accountants attend the Audit Committee at least twice a year to report the audit results for the year.

4. Other: In the event of significant abnormal issues or if independent directors, audit managers, and accountants deem it necessary for independent communication, meetings can be convened irregularly at any time.

II. Summary of Communications between Independent Directors, Internal Audit Manager, and Accountant:

Date	Attendees	Key Points of Communication	Communication Results
2024/3/12	Independent Directors: Chen-yang Yang Independent Directors: Qian-xiu Wang Independent Directors: Yun-rou Wu Accountant: Qiu-yan Wu Audit Manager: Kun-hsueh Li	Communication with the Governance Unit - Audit conclusion for 2024: 1. Scope and Methodology of Audit 2. Group Audit 3. Significant Accounting Policies, Significant Accounting Estimates, and Significant Events or Transactions 4. Significant Risks and Key Audit Matters 5.Other Communication Matters	Independent directors had no objections in this meeting
2025/11/11	Independent Directors: Chen-yang Yang Independent Directors: Qian-xiu Wang Independent Directors: Yun-rou Wu Accountant: Qiu-yan Wu Audit Manager: Kun-hsueh Li	Communication with the Governance Unit - Planning items for the audit of the financial report for 2025 Responsibilities of the governance unit. Audit scope and methods Group Audit Significant accounting policies, significant accounting estimates and significant events or transactions Significant risks and key audit issues Assessment of going concern assumption: No concerns regarding going concern assumption have been identified to date Findings during the internal control audit: No major deficiencies have been found so far	Independent directors had no objections in this meeting

III. Summary of Communications between Independent Directors and Internal Audit Manager:

Date	Key Points of Communication	Communication Results
2025/03/11	Internal audit plan implementation report from December 2024 to January 2025 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit Problem correction and improvement tracking form).	Independent directors had no objections in this meeting.
2025/05/12	Internal audit plan implementation report from February 2025 to March 2025 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problem correction and improvement tracking table).	Independent directors had no objections in this meeting.
2025/08/12	Internal audit plan implementation report from April 2024 to June 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit issues Point Correction Improvement Tracking Table).	Independent directors had no objections in this meeting.
2025/11/11	Internal audit plan implementation report from July 2025 to September 2025 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problem correction and improvement tracking table).	Independent directors had no objections in this meeting.
2025/12/30	Internal audit plan implementation report from October 2025 to November 2025 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problems Point Correction Improvement Tracking Table).	Independent directors had no objections in this meeting.