Committees

Committee members

Name	Title	Experience	Audit Committee	Compensation Committee
HUANG, CHIH-CHEN	Independent Director	Audit Manager-KPMG, HK Audit Manager-KPMG, Taiwan Partnering accountant, DINKUM & CO., CPAS.	Convener	Convener
HUANG, KUO-LUN	Independent Director	Chairman, DATADOT TECHNOLOGY TAIWAN CO., LTD. Chairman, MARCO POLO TECHNOLOGY CO., LTD
CHEN, CHIEN-HUNG	Independent Director	Lawyer, Cheefa United Attorney Office Lawyer,Far East Law Attorney Office Arbitrator,Chinese Arbitration Association .Taipei.

Name

Title

Experience

Audit Committee

Compensation Committee

HUANG,
CHIH-CHEN

Independent Director

Audit Manager-KPMG, HK
Audit Manager-KPMG, Taiwan
Partnering accountant, DINKUM & CO., CPAS.

Convener

HUANG,
KUO-LUN

Independent Director

Chairman, DATADOT TECHNOLOGY TAIWAN CO., LTD.
Chairman, MARCO POLO TECHNOLOGY CO., LTD

CHEN, CHIEN-HUNG

Independent Director

Lawyer, Cheefa United Attorney Office
Lawyer,Far East Law Attorney Office
Arbitrator,Chinese Arbitration Association .Taipei.

Audit Committee

To establish a favorable corporate governance system, the Company has established its Audit Committee and the Audit Committee Charter. Members are all Independent Directors, and meetings are taking place at least once each quarter. The duties of the Audit Committee are to reinforce the internal control system, to assist the Board in decision-making, to implement risk management and specifications related to the Board, and other legal compliance matters. A total of 4 committee meetings were held during 2024 and the attendance rate for all directors was 100%.

The powers of the committee are as follows:

The adoption of or amendments to the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
Assessment of the effectiveness of the internal control system.
The adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of the procedures for handling financial or business activities of a material nature, such as acquisition or disposal of assets, derivatives trading, loaning of funds to others, and endorsements or guarantees for others.
Matters in which a director is an interested party.
Asset transactions or derivatives trading of a material nature.
Loans of funds, endorsements, or provision of guarantees of a material nature.

The offering, issuance, or private placement of equity-type securities.
The hiring or dismissal of a certified public accountant, or their compensation.
The appointment or discharge of a financial, accounting, or internal audit officer.
Annual and semi-annual financial reports.
Other material matters as may be required by this Corporation or by the competent authority.
Review other significant matters required by the Company or the competent authorities

Main Points of Discussion by the Audit Committee

Date	Main Points of Discussion
2023/03/10	1. The Company’s 2022 financial statement. 2. The Company’s Business Reports and Financial Statements of 2022, submitted for Recognition. 3. 2022 Management's Reports on Internal Control System. 4. Amendments to the Corporate Governance Code of Practice. 5. Evaluation of the CPA’s independence of the Company. 6. It is proposed to pre-approval the visa accounting firm and its affiliated companies to provide non-assurance services to the company and its subsidiaries.
2023/05/12	1. The Company's consolidated financial statements for the first quarter of 2023. 2. Accountant appointment proposal. 3. The company's 2022 profit distribution proposal. 4. Release the prohibition on the Company's Directors from participation in competitive business. 5. Amendment to the Company's "Related Party Transaction Management Measures". Amendments to the Company's "Code of Practice for Sustainable Development". 6. Plan to purchase land in Jintai section of Zhongshan District.
2023/08/11	The Company's consolidated financial statements for the second quarter of 2023.
2023/09/08	Established Vietnamese subsidiary Ability Electronics Technology (Vietnam) Co., Ltd.
2023/11/10	1. The Company's consolidated financial statements for the third quarter of 2023. 2. The Company's “2024 internal audit plan”.

Compensation Committee

The Compensation Committee shall exercise the care of a good administrator in faithfully performing the official powers listed below, three compensation committee meetings were convened during 2023 and the attendance rate for all directors was 100%.

The matters for consideration includes:

1.Set and regularly review the policies, systems, standards and structure of directors’, supervisors’ and manager’s performance and the remuneration policy.
2.Regularly evaluate and determine the remuneration of directors, supervisors and managers.