Communication between Independent Directors and Accountants in 2020

Date Attending personnel Communication items Communication results
Feb. 14, 2020 Independent Director Charles M. Tsai
Independent Director Wen-Bing Lien
Independent Director Ching-He Chang
Accountant Chih, Shih-Chin
Plan and implementation to enhance the capability in the preparation of financial reports. Signed-off and for future reference
2019 financial report Approved unanimously by the Audit Committee; submitted to the Board for review and approved by the Board
Assessment of the independence of the Company’s external accountants Approved unanimously by the Audit Committee; submitted to the Board for review and approved by the Board
Jul. 28, 2020 Independent Director Charles M. Tsai
Independent Director Wen-Bing Lien
Independent Director Ching-He Chang
Accountant Chih, Shih-Chin
The Company's financial report for the second quarter of 2020 Approved unanimously by the Audit Committee; submitted to the Board for review and approved by the Board
Updates of key regulations告 The case unit conducts follow-up assessment and countermeasures in accordance with the regulation updates.
Oct. 13, 2020 Independent Director Charles M. Tsai
Independent Director Wen-Bing Lien
Independent Director Ching-He Chang
Accountant Chih, Shih-Chin
Materiality threshold for de facto loans The company should manage from the source and regularly control overdue or abnormal amounts according to internal control regulations. We agree with the materiality assessment criteria. If an individual or cumulative amount has reached the materiality threshold, it is necessary to bring the matter to the Audit Committee and the board for review. The proposal was discussed, modified and approved by all members present and submitted to the Board for review and approved by the Board.
Amendment of the internal control and regulations for internal preparation of financial reports Approved unanimously by the Audit Committee; submitted to the Board for review and approved by the Board