Employee Benefits Measures:

• Reasonable Working Hours：Adhere to labor regulations, with a maximum of 40 hours per week.
• Leave Policies：Follow the Labor Standards Act and Gender Equality in Employment Act for leave regulations. In addition to annual leave and sick leave, employees may also receive marriage leave, maternity leave, prenatal check-up leave, paternity leave, bereavement leave, menstrual leave, family care leave, disaster leave, and public leave as applicable.
• Leave Flexibility：Respect employees’ rights to leave, with a minimum unit of one hour for leave requests, allowing employees to utilize various types of leave flexibly.
• Parental Leave：Gender-neutral parental leave is available under the Gender Equality in Employment Act, with job protection guaranteed upon return.
• Social Insurance Contributions：Contributions to labor insurance, health insurance, and 6% retirement fund.
• Annual Health Check-ups：Comprehensive employee health check-ups are planned annually, with professional doctors providing examination reports, follow-up, health promotion activities, and medical consultations to ensure employee health.
• Employee Stock Ownership Plan：To reward employees and retain talent, and to strengthen retirement preparation, an “Employee Stock Trust” program is implemented to increase income replacement rates after retirement.
• Additional Benefits：Year-end bonuses, performance bonuses, employee profit-sharing, year-end parties, and team-building travel activities are also provided.

Employee Welfare Measures:

• Welfare Committee：The company operates a ‘Welfare Committee’ to plan and oversee employee welfare measures. The committee meets regularly to discuss activities and monitor implementation, ensuring that employees benefit both materially and psychologically.
• Welfare Activities：In addition to birthday, festival, marriage, childbirth, retirement gifts, hospital visits, and funeral support, various festive activities and subsidized gatherings are organized to promote interpersonal relationships, relieve stress, and enhance employee cohesion.

Training and Development System

To cultivate talent needed for business development, the company and its subsidiaries have established education and training management guidelines. Annual training plans are developed based on business conditions and human resources needs to enhance management skills and professional capabilities, preparing talent at all levels.

Training Programs：

• New Employee Training: Helps new employees understand the company’s culture, history, policies, regulations, core values, quality policies, and business conduct guidelines to integrate quickly into the team.
• On-the-Job Training: Tailored to different job levels and positions, including professional skills, management abilities, general knowledge, and required certifications or special job-related training.

Retirement System and Implementation:

CMI establishes retirement policies for employees to care for their post-retirement life and enhance their service spirit during their employment, in accordance with the “Labor Standards Act” and the “Labor Pension Act.” Similarly, the subsidiaries in Mainland China also follow the retirement and pension system mandated by the government of the People’s Republic of China, contributing to pension insurance based on the statutory contribution rate. The retirement pensions for both active and retired employees are centrally managed by the local government.

• Old System：As of December 2024, the balance of retirement funds held at Taiwan Bank is $6,450 thousand NTD. There are currently 13 employees under the old retirement system.
• New System：For those choosing the Labor Pension Act from July 1, 2005, the company contributes 6% of each employee’s monthly salary to the individual retirement accounts managed by the Labor Insurance Bureau. Employees may also contribute an additional 6% of their salary voluntarily.