I. On August 11, 2020, the Board of Directors approved the appointment of a dedicated Corporate Governance Officer, who is the top executive in charge of corporate governance-related matters . The business implementation included the following :

1. Organize the meetings of the Board of Directors and the Shareholders' meetings in accordance with the law.

2. Prepare the minutes of the meetings of the Board of Directors and the Shareholders' meetings.

3. Assist directors in assuming office and pursuing continuing education.

4. Provide directors with required information for business execution.

5. Assist directors in complying with the laws and regulations.

6. Report to the Board of Directors on the reviewing results of the compliance of the independent directors’ qualifications with the relevant laws and regulations at the time of their nomination, election and during their term of office.

7. Handle matters related to the change of directors.

8. Other matters stipulated in the Articles of Incorporation or contracts.

II.Corporate Governance Officer – Key Responsibilities

1.Assisting Directors in Performing Duties and Providing Resources:

(1).Provide Board members with updates on the latest laws, regulations, and corporate governance developments.

(2).Review information confidentiality levels and provide directors with required company data to ensure smooth internal communication.

(3).Arrange meetings between independent directors and internal audit heads or certified public accountants as needed.

(4).Assist in planning and arranging annual training programs for directors based on industry characteristics and directors’ experience.

2.Assisting the Board of Directors and Shareholders’ Meetings in Procedural and Legal Compliance Matters:

(1).Ensure that the convening of shareholder and board meetings complies with applicable laws and corporate governance guidelines.

(2).Advise and remind directors of regulatory requirements when executing duties or making formal board resolutions.

(3).After meetings, verify the disclosure of important board resolutions to ensure accuracy and legal compliance, safeguarding equal access to information for investors.

3.Prepare board meeting agendas, convene meetings, notify directors and provide meeting materials at least seven days in advance, remind of any potential conflicts of interest, and complete board meeting minutes within twenty days after the meeting.

4.Handle pre-registration for shareholder meetings, and prepare meeting notices, manuals, and minutes within statutory deadlines.

III. The continuing education of the Corporate Governance Officer is as follows: 

IV. The Corporate Governance Report as follows :

I. The Company has stipulated the prohibition of insider trading in Article 8 of the "Code of Ethical Conduct for Directors and Mangers", Article 15 of the "Procedures for Ethical Management and Guidelines for Conduct", and the "Procedures for Handling Material Inside Information". Besides, it has stipulated the prevention of improper disclosure of information in the "Procedures for Handling Material Internal Information".

II.The Company has stipulated the prohibition of insider trading in Article 16-1 of the ''Procedures for Handling Material Inside Information'' :

The directors ,managers and employees not to trade their shares before the news was made public or during the closed periods
1.Upon actually knowing any company financial report that will have a material impact on the price of the securities of persons specified, after the information is made definite, and prior to the public disclosure of such information, or within 18 hours after its public disclosure, such persons shall not purchase or sell, in the person's own name or in the name of another, non-equity corporate bonds that are listed on an exchange or an over-the-counter market.
2.Not to trade their shares before the news was made public or during the closed periods of 30 days before the annual financial report announcement and 15 days before the quarterly financial report announcement

III. The Company electronically informed the directors of the date of the meeting of the Board of Directors and the date of the financial report announcement . Additionally, it reminded the directors and insiders not to trade their shares before the news was made public or during the closed periods of 30 days before the annual financial report announcement and 15 days before the quarterly financial report announcement to comply with the laws and regulations.

IV. The Company’s Implementation of Insider Trading Education and Training in 2025 is as follows:

本公司已建立內部人股權交易管理及宣導機制。新任董事於上任後一個月內，由公司進行內部人股權交易相關規範之宣導，亦會安排相關董事進修課程，協助其充分瞭解並遵循內部人交易相關法令與公司治理規範；新任經理人則於職前訓練階段由人事完成相關宣導。另，本公司每季對董事及經理人辦理內部人股權變動申報常見違規態樣之宣導，以提升法令遵循與資訊透明度。

相關宣導及進修課程內容如下：

V.Related specifications as follows :

I. The Company complies with the laws and regulations of its location and follows the spirit and basic principles of human rights protection enshrined in the Universal Declaration of Human Rights, the Global Covenant, the International Labor Organization Convention and various international human rights conventions, and actively implements various policies to protect human rights in the formulation of various regulations, treats and values all employees, and fully realizes its responsibility to respect and protect human rights.

II. The details of the Company's ''Huaman Rights Policy'' and ''Human Rights Concerns and Operations'' as follows :

I. The Company provides labor insurance, employer's compensation contract liability insurance, retirement benefits, annual health checkups, gifts for weddings, funerals, or births, working uniforms, bonuses or gifts for the three major holidays, employee remuneration, discounts for employees to purchase the Company’s construction projects, specific hotel accommodation discounts, employee travels, Long Service Award, and employee clubs.

II. The Company has formulated the "Measures for Employee Travals''domestic and international tourism was organized,and holds regular or irregular seminars on education and training for employees.

III. Employee benefits and implementation,Work environment and employee safety protection measures as follows :

I. On November 11, 2020, the Board of Directors resolved to formulate the "Risk Management Policies" to strengthen the Company's governance and establish sound risk management to control the risks that may arise from various businesses within a tolerable range, so as to reasonably ensure the achievement of the Company's objectives.

II. The Company's risk management policies cover organization authority and responsibility, risk analysis, risk types, risk management process, information and communication.

III. The Company has established a risk management organization to distinguish risk management authorities and responsibilities. Each department must analyze and identify risks in order to effectively identify, measure, and control each of the Company's risks and keep them within acceptable range.

I. The risk management of the Company includes the management of "market risk", "investment risk", "credit risk", "hazard risk", "operational risk", "legal risk" and "other risks", as described below :

1. Market risk: Including the impact on the Company's finance and business due to domestic and foreign economic as well as technological and industrial changes, and the risk of financial loss resulting from changes in the value of financial assets and liabilities (including assets and liabilities on- and off-the statement of financial position) due to fluctuations in market risk factors (interest rates, exchange rates, stock prices and commodity prices).

2. Investment risk: Including fluctuations in the market price of short-term investments such as derivative transactions and financial wealth management; the operation and management of long-term investee companies.

3.Credit risk: refers to risks that customers, suppliers and counter-parties may fail to fulfill their contracts or obligations, resulting in losses.

4.Hazard risk: Safety protection and emergency response, referring to the risk of occurrence of major hazard events and losses.

5.Operational risk: refers to losses to the Company due to internal control negligence, human management and information system improprieties or failures.

Legal risk: refers to potential risks of financial or goodwill losses due to failure to comply with relevant regulations or the contract itself has no legal effect, ultra vires behavior, inadequate regulations, omissions in terms, or other factors, resulting in failure to bind the counterparty to perform its obligations in accordance with the contract.

7.Other risks: refer to risks that are not one of the above, but that would cause the Company to incur a material loss.

II. The Company's risk management organization structure, descriptions and appendices are as follows :

1. Board of Directors

The Board of Directors is the highest governance unit of the Company to establish effective risk management. It determines the overall risk management policy, supervises the operation mechanism related to risk management, and assumes the responsibility of risk management in accordance with the overall operation strategy and business environment.

2. Risk management promotion and implementation unit

The Company assigns the Senior Management to be the promotion and implementation unit for risk management, in charge of planning, executing and supervising risk management related matters.

3. Senior Management (President, Vice Presidents)

Coordinate cross-departmental risk management and communication.

4. Executives of all the Company's divisions

(1) Perform daily risk management activities.

(2) Responsible for analyzing and monitoring the risks associated with their units.

(3) After the risk is resolved, what shall be done to avoid or reduce the risk in the future?

5. Auditing Office

Supervise the risk management of each department of the Company.

The Company's risk management operations were reported as follows：

1. Operational risks: The Company reviews the operational risks arising from the internal and external environment from time to time, and responds to them early to reduce risks and losses.

2.Interest Rate Risk: Since 2022, the central bank has been continuously raising interest rates, resulting in increased funding cost pressure. Therefore, in September 2023, secured corporate bonds were issued, followed by the issuance of unsecured convertible bonds in August 2024 and March 2025, to reduce funding pressure and mitigate risk.

3.Human Resource Risk: Due to the reluctance of younger generations to work on construction sites, resulting in severe labor shortages, the Company has employed foreign workers to maintain a stable workforce supply.