Internal control system

Our company has established an internal control system in accordance with the "Guidelines for Public Companies to Establish Internal Control Systems." We implement and review it regularly to respond to changes in the internal and external environment and ensure its continued effectiveness.

In addition to ensuring the implementation of self-assessments within the internal control system, the board of directors and all levels of management should review each department's inspection results and the audit reports of the audit unit at least annually. The board of directors and the audit committee should regularly review the audit results, maintain records, track progress, and implement improvements.

The Company grants full authority to its internal audit unit and personnel to ensure that they can accurately inspect and evaluate deficiencies in the internal control system and measure operational effectiveness. This ensures that the internal control system is continuously and effectively implemented and that the corporate governance system is enforced.

Head of Corporate Governance

The Company has appointed a Corporate Governance Officer whose main responsibilities are:

1. Company registration and change registration

2. Handle matters related to board of directors and shareholders’ meetings in accordance with the law, and assist the company in complying with relevant laws and regulations regarding board of directors and shareholders’ meetings.

3. Prepare minutes of board of directors and shareholders meetings.

4. Provide directors and independent directors with information necessary for them to perform their duties and the latest regulatory developments related to operating the company to assist them in complying with laws and regulations.

5. Matters related to investor relations.

6. Other matters pursuant to the company’s articles of association or as resolved by the board of directors.

Name: Lin Yujun

Contact: 886-6-6233-306 ext.205

Email: adm@bo-re-tech.com

Code of Integrity Management

To maintain the Company's corporate culture of integrity and its healthy development, the Company has established the "Integrity Management Code," which stipulates that the Company's directors, managers, executive officers, employees, assignees, and actual controllers must operate with integrity in all matters of business and must not directly or indirectly offer, promise, request, or accept any improper benefits, or engage in other dishonest conduct that violates integrity, is illegal, or breaches fiduciary duties. The Company's business operations comply with the Company Act, the Securities and Exchange Act, the Commercial Accounting Act, the Political Contributions Act, the Anti-Corruption Act, the Government Procurement Act, the Public Officials Conflict of Interest Recusal Act, regulations related to listing and OTC markets, and other laws and regulations concerning commercial conduct as a fundamental prerequisite for implementing integrity management. To implement the principles of integrity management, the Company has established the "Integrity Management Operating Procedures and Conduct Guidelines" to clearly define matters that the Company's directors, managers, executive officers, employees, assignees, and actual controllers should be aware of. The directors, managers, employees, assignees, and de facto controllers of the Company and its subsidiaries shall exercise the duty of care of good managers, urging the Company to prevent dishonest behavior, and regularly review the effectiveness of implementation and continuous improvement to ensure the implementation of the integrity management philosophy. The audit unit will strictly monitor the implementation of the integrity management policy and report regularly to the Board of Directors annually.

Internal audit responsibilities

The Company shall establish an internal audit unit under the Board of Directors and, in accordance with the Company's size, business conditions, management needs, and other relevant laws and regulations, shall be staffed with an audit supervisor and an appropriate number of qualified full-time internal audit personnel.

The internal audit unit executes its work according to an audit plan developed based on risk assessment results and approved by the Audit Committee and the Board of Directors. Internal auditors prepare audit reports for any internal control system deficiencies and anomalies identified during the audit, and follow up with relevant departments to ensure timely implementation of appropriate corrective measures. The audit report is submitted to the independent directors for review by the end of the month following its completion. The results of the audit plan are reported to the Audit Committee and the Board of Directors quarterly, or as necessary.

The Internal Audit Unit reviews the self-inspections conducted by each unit and subsidiary of the company, including checking whether the work is carried out and reviewing the documents to ensure the quality of the implementation. The Internal Audit Unit summarizes the self-inspection results and reports them to the Audit Committee and the Board of Directors, which serve as the basis for the Board of Directors and the General Manager to issue a statement on the internal control system.

Appointment and dismissal of internal auditors

The appointment and removal of the Company's Chief Internal Auditor shall be approved by the Audit Committee and submitted to the Board of Directors for resolution. The appointment, removal, evaluation, and remuneration of internal auditors shall be approved by the Chief Auditor and reported to the Chairman for approval.