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(1)  Employee benefit plans, continuing education, training, retirement systems, and the status of their implementation, as well as the status of agreements between labor and management, and all measures aimed at preserving the rights and interests of employees:

  Remuneration Policy
    As part of our strategy to attract and retain talented individuals, the Company offers competitive remuneration packages, including fixed base salaries and holiday bonuses. Annually, salary adjustments are determined based on factors such as the Company's operational performance, industry-wide salary benchmarks, inflation rates, and individual employee achievements. Furthermore, to enhance employee engagement and incentivize them to surpass annual business objectives, thereby contributing to profitability and shared success, the Company allocates bonuses based on its financial performance.

Employees’ Compensation
    Should the Company achieve profitability within the fiscal year (defined as pre-tax income deducted by employee and director remuneration), after setting aside funds to offset accumulated losses, any remaining surplus shall be allocated for employees' compensation, with a minimum of three percent. Employee compensation bonuses are distributed annually based on performance evaluations of individual contributions, team performance, and overall achievements.

1. Employee benefit plans:
    The Company has insured Labor Insurance and National Health Insurance for all employees on the day of employment in accordance with laws and regulations, and additionally insured group insurance for employees on the employment day, which provides an extra layer of protection. When employee go abroad on business trips, the Company insured them with additional travel insurance, covering accidental death and disability, injury medical treatments and overseas sudden illness etc.
    The Company also provides the following benefits, including dragon boat festival, mid-autumn festival and year-end holiday cash gifts, birthday cash gift, marriage and funeral subsidies etc., occasionally organizes departmental dinners, year-end dinner, and implements employee stock ownership plan and other welfare measures.
    To further improve employees’ welfare, the Company appropriated employee welfare funds in accordance with relevant laws and regulations and established a welfare committee to be responsible for handling measures, operations, and management matters related to employee welfare, as well as activities organizing.

 2. Employee continuing education and training:
    The Company attaches great importance to employee growth, constantly encourages employees to participate in internal and external education or training courses, and continuously improve professionalism, work efficiency and work quality of employees. The management office of the Company and related companies are responsible for carrying out education or training programs from time to time according to the needs of each department and may designate employees to attend external training courses in line with their duties and needs, with the consent of employees’ supervisor.

3. Retirement systems and the implementation status:
    Starting from July 1, 2005, the Company has cooperated with the implementation of Labor Pension Act (hereinafter referred to as the new system). The pension shall be paid into the individual labor pension accounts at the Bureau of Labor Insurance on a monthly basis, and the payment rate shall not less than 6% of the employee’s monthly salary.
    Since 2018, the Company has no employees whom the retirement benefits regulations are eligible to the Labor Standards Act (hereinafter referred to as the old system).

(2)  Status of labor-management agreements and measures for preserving employees' rights and interests:
      Since its establishment, the Company has been adhering to the integrity and responsible attitude and is committed to the well-being of employees. Harmonious labor-management relations have jointly promoted the Company’s growth and improved the Company’s performance year by year.
       1. The Company holds regular communication meetings to ensure that the communication channels are smooth, and all opinions could be conveyed to the superiors.
       2. The Company has set up a suggestion box so allow all employees to raise inquiries, suggestions, and complaints, and to assist employees in solving problems.
       3. To ensure that the Company’s internal workplace is free from sexual harassment, and maintain gender equality and personal dignity at work, the Company has formulated the Regulations of Sexual Harassment Prevention in Workplace and stipulated preventive, complaint, and punishment measures in the in the work rules and the Code of Conduct.

(3)  Losses suffered by the Company in the most recent fiscal year and up to the annual report publication date due to labor disputes, and estimation of possible expenses that could be incurred currently and, in the future, and measures being or to be taken:
    The Company's management and employee welfare systems remain in good standing, fostering harmonious labor-management relations. In 2023, no losses were incurred significant losses due to disputes between labor and management, and it is anticipated that there will be no such losses in the future.

(4)  Workplace environment and employees’ personal safety protection measures:
    Adhering to the concept of sustainable operation, the Company attaches great importance to the fulfilment of corporate social responsibilities and make continuous effort in environmental protection and employee workplace safety and health. The measures taken are as follows: 
       1. Regularly review and evaluate the management measures taken by the Company in accordance with related laws and regulations.
       2. Set up pollution prevention equipment or formulate related measures.
       3. Implement environmental protection control measures in accordance with the EU ROHS regulations and ensure that the raw materials supplied by suppliers meet regulatory requirements.
       4. Implement rigorous and comprehensive workplace monitoring program.
       5. Perform regular inspection of fire safety equipment once a year.
       6. Conduct regular medical checkup for employee once a year.

(5)  Code of Conduct and Ethics for Employee:
       1. The Company has announced the implementation of Code of Conduct and requires all employees to abide by it.
       2. To ensure that all employees understand the Code of Conduct, all new recruits are required to participate in relevant education during the newcomer training period and issued a statement of commitment to the Code of Conduct.
       3. To ensure that all employees always implement the Code of Conduct, relevant performance has been included in the annual performance assessment.