Communication between Independent Directors, Audit Supervisor, and Accountants

1. At least once a year, a separate meeting is convened between the accountants, audit supervisor, and independent directors to discuss the completed internal audit findings, external audit opinions, and communicate regarding any deficiencies identified during the audit for that year. The communication and opinions are documented and included in the board report.

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

  (1) The annual internal audit plan.

  (2) Periodic updates on the execution of internal audit activities to the Audit Committee.

3. The accountants attend the Audit Committee at least once a year to report on the annual audit results.

4. Other matters: In the event of significant abnormal incidents or when the independent directors, audit supervisor, and accountants deem it necessary to have independent communication, meetings can be convened on an ad-hoc basis.

 Communication between Independent Directors and Accountants in the Year 2025.