功能性委員會Functional Committees

審計委員會職責及運作情形Audit Committee Duties & Operations

本公司於98年6月26日股東常會後成立審計委員會，本公司審計委員會由3名獨立董事組成，審計委員會旨在協助董事會履行其監督公司在執行有關會計、稽核、財務報導流程及財務控制上的品質和誠信度。審議的事項主要包括： The Company established its Audit Committee following the shareholders' meeting on June 26, 2009. The Audit Committee is composed of three independent directors and assists the Board of Directors in overseeing the quality and integrity of the Company's accounting, auditing, financial reporting processes, and financial controls. Matters reviewed by the Committee mainly include:

• 1.財務報表核算會計政策與程序Accounting policies and procedures for financial statements
• 2.內部控制制度暨相關之政策與程序Internal control system and related policies and procedures
• 3.重大之資產或衍生性商品交易Material asset or derivative transactions
• 4.重大資金貸與背書或保證Material loans, endorsements, or guarantees
• 5.募集或發行有價證券Issuance or offering of securities
• 6.衍生性金融商品及現金投資情形Derivative financial products and cash investment status
• 7.法規遵循Regulatory compliance
• 8.經理人與董事是否有關係人交易及可能之利益衝突Related-party transactions and potential conflicts of interest involving managers and directors
• 9.申訴報告Whistleblower reports
• 10.防止舞弊計劃及舞弊調查報告Fraud prevention plans and fraud investigation reports
• 11.資訊安全Information security
• 12.公司風險管理Corporate risk management
• 13.簽證會計師之委任、解任或報酬Appointment, dismissal, or remuneration of the certifying accountant
• 14.財務、會計或內部稽核主管之任免Appointment or dismissal of financial, accounting, or internal audit officers

審計委員會評估公司內部控制系統的政策和程序（包括財務、營運、風險管理、資訊安全、外包、法令遵循等控制措施）的有效性，並查核公司稽核部門和簽證會計師，以及管理層的定期報告，包括風險管理與法令遵循。審計委員會認為公司的風險管理和內部控制系統是有效的，公司已採用必要的控制機制來監督並糾正違規行為。 The Audit Committee evaluates the effectiveness of the Company's internal control policies and procedures (covering finance, operations, risk management, information security, outsourcing, regulatory compliance, and other controls), and reviews reports from the internal audit department, the certifying accountant, and management, including risk management and regulatory compliance. The Audit Committee considers the Company's risk management and internal control systems to be effective, with necessary control mechanisms in place to monitor and correct any irregularities.

審計委員會被賦予監督簽證會計師事務所獨立性之職責，以確保財務報表的公正性。一般而言，除稅務相關服務或特別核准的項目外，簽證會計師事務所不得提供本公司其他服務。簽證會計師事務所提供的所有服務必需得到審計委員會的核准。 The Audit Committee is responsible for overseeing the independence of the certifying accounting firm to ensure the fairness of the financial statements. In general, except for tax-related services or specially approved items, the certifying accounting firm may not provide other services to the Company. All services provided by the certifying accounting firm must be approved by the Audit Committee.

審計委員會相關資料Audit Committee Documents

審計委員會組織規程 請詳見Audit Committee Organizational Charter, please see 規章與辦法Regulations & Policies 頁面。page.

薪資報酬委員會職責及運作情形Compensation Committee Duties & Operations

本公司董事會通過設置薪資報酬委員會，其成員為董事會決議委任之，主要職責為定期檢討董事及經理人績效評估與薪資報酬政策，並將所提建議提交董事會討論。本公司之薪資報酬委員會委員計3人。 The Company's Board of Directors has approved the establishment of a Compensation Committee, whose members are appointed by resolution of the Board. Its primary responsibility is to periodically review the performance evaluation and compensation policies of directors and managers, and to submit its recommendations to the Board for discussion. The Compensation Committee comprises 3 members.

現任委員名單Current Members

定期檢討薪資報酬Periodic Review of Compensation

本公司薪資報酬委員會之職能，係以專業客觀之地位，就本公司董事及經理人之薪資報酬政策及制度予以評估，至少每年開會二次，並得視需要隨時召開會議，向董事會提出建議，以供其決策之參考。 The Compensation Committee performs its function from a professional and objective standpoint, evaluating the Company's compensation policies and systems for directors and managers. The Committee meets at least twice a year, and additional meetings may be convened as needed, to provide recommendations to the Board as a reference for its decisions.

1. 本公司薪資報酬委員會職權：1. Powers of the Compensation Committee:

• (1)定期檢討本公司薪酬辦法並提出修正建議。Periodically review the Company's compensation policies and propose amendments.
• (2)訂定並定期檢討本公司董事及經理人之績效與薪資報酬之政策、制度、標準與結構。Establish and periodically review the policies, systems, standards, and structure of performance and compensation for directors and managers.
• (3)定期評估本公司董事及經理人之薪資報酬。Periodically evaluate the compensation of directors and managers.

2. 薪資報酬委員會履行職權時，依下列原則為之：2. In exercising its powers, the Compensation Committee shall follow the principles below:

• (1)董事及經理人之績效評估及薪資報酬應參考同業通常水準支給情形，並考量與個人表現、公司經營績效及未來風險之關連合理性。Performance evaluation and compensation of directors and managers should reference prevailing industry compensation levels, taking into account individual performance, company operating performance, and the reasonableness of the correlation with future risk.
• (2)不應引導董事及經理人為追求薪資報酬而從事逾越公司風險胃納之行為。Compensation should not incentivize directors and managers to pursue behavior that exceeds the Company's risk appetite.
• (3)針對董事及高階經理人績效發放紅利之比例及部分變動薪資報酬支付時間應考量行業特性及公司業務性質予以決定。The proportion of performance-based bonuses and the timing of certain variable compensation payments for directors and senior managers should be determined with reference to industry characteristics and the nature of the Company's business.

薪資報酬委員會相關資料Compensation Committee Documents

薪資報酬委員會組織章程 請詳見Compensation Committee Organizational Charter, please see 規章與辦法Regulations & Policies 頁面。page.

獨立董事與內部稽核主管及會計師之溝通方式Communication Methods

公司稽核主管每季列席審計委員會以及董事會並且回報稽核執行情形，獨立董事們對報告事項並無反對意見，稽核主管與獨立董事溝通狀況良好。獨立董事對報告事項提供其專業意見，公司也酌量獨立董事意見。 The Company's chief internal auditor attends the Audit Committee and Board meetings each quarter to report on the execution of internal audit work. Independent directors have raised no objections to the reports, and communication between the chief internal auditor and independent directors has been good. Independent directors provide professional opinions on the reports, which the Company duly considers.

公司稽核主管每月交付獨立董事查閱稽核報告結果，並透過電子郵件或電話以及座談等方式進行溝通。溝通內容包括：控制環境探討及內部稽核過程建議及加強事項，已紀錄追蹤並落實改善。 The chief internal auditor delivers audit report results to independent directors on a monthly basis for review, with communication conducted via email, phone calls, and discussion meetings. Communication topics include discussions of the control environment, and recommendations for and enhancements to the internal audit process, which are recorded, tracked, and implemented.

會計師每年至少一次與獨立董事面對面或視書面方式對於公司財務狀況與財務報表查核結果重要事項進行溝通。董事會若有重要相關議題，亦會邀請會計師提供專業意見，增進雙方交流，本公司審計委員會與簽證會計師溝通狀況良好。 The certifying accountant communicates with independent directors at least once a year, either in person or in writing, regarding important matters concerning the Company's financial condition and the results of the financial statement audit. When the Board has significant related matters, the accountant may also be invited to provide professional opinions to enhance mutual exchange. Communication between the Company's Audit Committee and the certifying accountant has been good.

歷次獨立董事與內部稽核主管溝通情形摘要Communication with the Chief Internal Auditor

本公司獨立董事對於稽核業務執行情形及成效，溝通情形良好。 The Company's independent directors report good communication regarding the execution and effectiveness of internal audit work.

歷次獨立董事與簽證會計師溝通情形摘要Communication with the Certifying Accountant

本公司獨立董事與簽證會計師溝通情形良好。 The Company's independent directors report good communication with the certifying accountant.