The Audit Committee of The Company regularly evaluates the independence and suitability of CPAs yearly, and submits the evaluation results to the Board of Directors.?

The evaluation mechanism is as follows:

1. The Company’s CPAs are not related parties to the Company and the directors.
2. The Company abides by the Corporate governance Principles to handle the rotation of CPAs.
3. Prior to the appointment of annual audit services, the firm of CPAs is required to obtain the approval of the Audit committee. Before the appointment of non-audit services, the firm of CPAs shall confirm the requirements for independence are met and report to the independent directors in quarterly Audit committee meetings.
4. The CPAs shall report to the Audit committee on the compliance with the independent standards and their review or audit results on a quarterly basis.
5. Obtain an independent statement issued by CPAs on a regular basis.
6. The Company includes the Audit Quality Indicators (AQIs) in the CPAs annual appointment evaluation and the CPAs are required to report with the Audit committee accordingly.

?

The assessments are as follows:

1. The Audit committee completed the evaluation process on January 30, 2024, and submitted the evaluation results to the board of directors for approval on January 31, 2024.
2. The Audit committee completed the evaluation process on February 12, 2025, and submitted the evaluation results to the board of directors for approval on February 13, 2025.
3. The independence of the certifying accountants complies with the relevant regulations, including the Certified Public Accountant Act of the Republic of China and the Code of Professional Ethics for Accountants.
4. The Company has not engaged the same certifying accountant for five consecutive years.

?

?

?

Top 10 Shareholders (Record Date of shareholder’s meeting: 2025/3/30)

?

?

?

?

1. Welfare measures and implementation?

?

(1)AUO provides a comprehensive insurance care plan. In addition to statutory insurance, all employees enjoy group insurance funded by the company. During business trips or overseas assignments, exclusive travel insurance is also provided, ensuring that employees have access to comprehensive safety protection wherever they are in the world.

?

(2)AUO has implemented an "Employee Stock Ownership Trust Plan," which offers employees a relative contribution reward of 100% to 150%. This plan not only provides a convenient and stable savings channel but also links the company's operations with the long-term benefits of its employees. The plan has received strong support from the majority of employees, with an overall participation rate consistently maintained at over 80%.

?

(3)In addition to the basic monthly salary, AUO provides bonuses for the Spring Festival, Dragon Boat Festival, and Mid-Autumn Festival. Each year, rewards are given based on the overall performance of the company, as well as team and individual performance, with flexible short- and long-term incentive plans tailored for various positions. These plans aim to share profit margins with employees, helping to attract, retain, and motivate talent, as well as to systematically cultivate high-quality personnel.

?

(4)To create a comfortable dining environment and provide healthy and diverse meal options, each facility is equipped with employee cafeterias that serve breakfast, lunch, dinner, and late-night meals, along with meal subsidies for employees. Additionally, the company monitors the sourcing of ingredients closely, incorporating locally sourced rice and offering vegetarian options. Circular diningware is used, and kitchen safety inspections are implemented to ensure that employees can eat with peace of mind while simultaneously practicing a low-carbon lifestyle.

?

(5)To promote work-life balance, each facility features a lifestyle plaza that includes convenience stores, cafes, pastry shops, fruit bars, and laundries. Seasonal sales events are launched during festivals, allowing employees to enjoy a strong festive atmosphere while taking a break from work.

?

(6)AUO has established "Wellness Centers" at each facility, focusing on employee health care programs tailored to the diverse needs of different age groups. Various health promotion initiatives are designed and implemented through a range of activities, ensuring the well-being of employees and creating a comprehensive health care mechanism that caters to their physical, mental, and spiritual health.

?

(7)Each facility is equipped with a fitness center known as the "Vibrancy Pavilion," which offers a variety of sports facilities including a gym, aerobics studio, basketball courts, badminton courts, table tennis, and billiards. A professional sports marketing team manages the center, and various sports classes are periodically offered based on employee demand, along with seasonal sports events to promote an active and engaging atmosphere. Additionally, the "Vibrancy Pavilion" is open to employees' families on weekends, fostering family interaction and bonding.

?

(8)AUO has legally established the "AUO Employee Welfare Committee" according to the laws to oversee various welfare programs. In addition to providing holiday bonuses and travel subsidies, the committee has designed multiple allowances to address the changing roles of employees at different stages of their careers and the unexpected situations they may face in life. These allowances cover areas such as childbirth, childcare, marriage, bereavement, and emergency assistance. In response to government policies encouraging childbirth, the welfare committee provides an annual childcare allowance of NT$3,600 for employees raising children aged 2 to 6. Furthermore, to encourage a healthy work-life balance, the committee has organized a series of activities, including club events, discounts at partner stores, and sports seasons.

1. ? ? ? ?

2. Retirement system and implementation

? ? ? ? ? ?

To ensure stable living conditions for employees after retirement, the company has established a retirement policy and, in August 1997, formed the Labor Retirement Reserve Fund Supervisory Committee. According to regulations, 2% to 15% of the total salary expenses is contributed monthly to the retirement reserve fund accounts. Since July 2005, the new labor retirement pension system has been implemented concurrently, where 2% to 15% of the total salary of employees is also contributed monthly to the retirement reserve fund account. Additionally, should employees choose to make voluntarily contributions to their retirement fund, the chosen contribution percentage will be deducted from their monthly salary and placed into their individual retirement fund account. Each year, the company commissions an actuary to provide an actuarial report to ensure that the overall retirement funds are adequately allocated, thus safeguarding employees' retirement rights.

?

?

AUO is committed to promoting a corporate culture that merges technology and humanities. We continuously support cultural development in various aspects such as business promotion, event organization, and the creation of a happy workplace. Specific examples for 2024 are as follows:

?

1. Cultural Sustainability Promotion Month at the Xidatun Kiln Cultural Museum.

?

In 2020, AUO established the Xidatun Kiln Cultural Museum at its Taichung plant, using technology and multimedia to recreate the Qing Dynasty kiln-making process and showcase the natural and cultural heritage of the Dadu Mountain area. In 2022, the museum integrated solar panels and energy storage to transform the exhibition space into a fully green energy sustainable venue. After more than a decade of cultural preservation and promotion, the museum received the Exemplary Award from the ASSET Cultural Enterprise Awards in March 2024, gaining recognition from various sectors.

?

The cultural museum serves as a platform for AUO to share its experiences in cultural preservation. With annual operating costs exceeding NT$1 million, it provides professional educators and volunteers to conduct guided tours, explanations, and courses, as well as to host large-scale sustainability events and community walking programs.

?

From March to April 2024, the Xidatun Kiln Cultural Museum will host "Cultural Sustainability Promotion Month," featuring a series of promotional activities divided into four chapters: (1) The Fuke Community Walking Program, incorporating SDGs indicators for learning; (2) The Intelligent AUO Exhibition, integrating local culture and smart technology; (3) The Dadu Mountain Spring Cultural Tourism Experience, designed to create a cultural experience journey for families; and (4) The Zhongke Roaming Exchange Activities, which will include cultural and ESG local innovation sharing seminars. The events are expected to reach nearly 4,000 people, allowing employees and their families, government officials, customers, suppliers, schools, local communities, and the general public to engage with local culture and promote sustainability concepts to a wider audience.

?

2. AUO's Life Feast

?

To foster a happy working environment and promote the amalgamation of work and life for employees, AUO organizes "life feasts," arts and culture events that cost over a million dollars each year. We invite experts from various fields to encourage employee participation and promote humanities literacy through exhibitions and speeches, providing them with a source of positive energy. In 2024, the invited groups include the Sheng Wuzhou Hand-Puppet Theatre, Ponay, and the Golden Leaf Coconut Oil Soup performance group, among others.

?

3. Other Art and Culture Event Sponsorships

?

AUO has consistently supported cultural heritage because we firmly believe that a strong cultural foundation is essential for achieving societal sustainability. In 2024, we are supporting a local arts group in Taiwan, the Wan Sheng Orchestra, which promotes the performance of Taiwanese music using Western classical instruments, conveying a profound affection for the land of Taiwan. This year, we are contributing over NT$1.5 million to this initiative, providing opportunities for employees, suppliers, customers, and long-term partners to participate in the concerts together.

?

In addition, AUO actively connects with the arts ecosystem to explore the potential applications of advanced display technology in diverse fields. We are sponsoring the following art curatorial activities with a total investment of NT$3.1 million.

?

Taipei International Art Fair

We participated in one of the largest art fairs in the Asian region. Through collaboration with The Chain Museum in Japan, we co-curated an exhibition showcasing works from emerging Japanese artists as well as renowned domestic artists via multiple lifelike digital displays. Additionally, we collaborated with several generative artists to present vibrant and complex digital-native creations. The lifelike displays faithfully capture the intricate details of dynamic images and the diverse range of colors. We also worked with artist Yuan Hui-Li to introduce Taiwan's first-ever dynamic image collage technique using the unique "Yuan-style brushwork." This technique showcases an ultra-detailed quality reminiscent of moving landscape paintings, allowing viewers to engage with the playfulness of calligraphy and painting works, thus creating a fresh and immersive digital display experience. This collaboration became a significant highlight of the art fair.

?

AKACHEN Art Jewelry International Diplomacy:

The renowned domestic art jewelry brand AKACHEN showcases its titanium art jewelry in combination with FindART's 85-inch museum-grade art display technology. Each piece is meticulously crafted, allowing the essence, textures, and interplay of light and shadow to come to life. This exhibition has been touring various locations, including the Dumbarton Oaks in Washington, D.C., the Bowers Museum in the United States, and the Houston Museum of Natural Science. By merging art jewelry with cutting-edge technology, it presents a groundbreaking milestone for 21st-century jewelry on the international stage.

?

ART Basel Paris Exhibition:

We assisted the renowned domestic photographer and mixed media artist Wu Tianzhang in showcasing his video art piece "Goodbye Spring and Autumn Pavilion" through an 85-inch digital art collection. This display highlights Taiwan's history, black comedy, and kitsch objects, creating a unique Taiwanese style that blends humor with melancholy. This work was featured at the internationally acclaimed ART Basel art fair, presenting the spirit of Taiwanese artistry with its distinct and intriguing charm.

?

Fubon Art Museum Van Gogh Special Exhibition:

Leveraging museum-grade art display technology, this exhibition collaborates with the Netherlands' Kr?ller Müller Museum, which holds one of the world's largest collections of authentic Van Gogh works. Utilizing high-fidelity 32-inch technology, the exhibition faithfully reproduces three pieces that could not be loaned to Taiwan, including Van Gogh's "Café Terrace at Night." This allows the public to appreciate the exhibition without compromise, enjoying the intricate details of color, texture, and the creative process of this renowned artist, all within a cohesive curatorial experience.

?

?