Functional Committee

To enhance supervisory functions and strengthen management, the Board of Directors has established the “Audit Committee,” “Remuneration Committee,” and “Sustainble Development and Nominating Committee.” In addition to independently exercising their powers as required by law, functional committees are accountable to the Board of Directors and must submit their proposals to the Board for resolution.

Diamond Biofund has established an Audit Committee within the Board of Directors, composed entirely of independent directors. The operation of the Audit Committee focuses on supervising the fair presentation of the company’s financial statements, the selection (or dismissal) and independence and performance of the certifying accountants, the effective implementation of the company’s internal controls, the company’s compliance with relevant laws and regulations, and the management of the company’s existing or potential risks. The evaluation results are submitted to the Board of Directors for discussion.

The Audit Committee of Diamond Biofund was chaired by independent director DerTsai Lee. The committee held meetings at least once per quarter.

The attendance record of the Audit Committee in 2025 is as follows:
The Audit Committee recently convened on December 22, 2025.

Second term

The operational status in 2025 is as follows:

Diamond Biofund has established communication channels between the Audit Committee, CPAs, and the internal audit supervisor. The internal audit supervisor submits a monthly report summarizing the previous month’s audit deficiencies and improvements to the independent directors for review. The internal audit supervisor regularly attends quarterly Audit Committee meetings to report on audit operations, audit results, and follow-up actions. Additionally, the internal audit supervisor attends quarterly Board of Directors meetings to report on the execution of internal audit operations. Furthermore, the CPAs explain the process, scope, and updates on relevant regulations during the quarterly Audit Committee meetings and discuss them with the independent directors. Independent directors can also communicate with the internal audit supervisor and CPAs via email, meetings, or telephone as needed. Overall, the communication practices operate smoothly.

To establish a sound remuneration system for directors and managers, Diamond Biofund evaluates whether the compensation received by directors and managers is fair and reasonable. The Board of Directors has approved the “Remuneration Committee Charter,” and the “Remuneration Committee” has been established under the Board of Directors. The committee consists of six members, all of whom are independent directors. The Remuneration Committee meets at least twice a year.

The attendance record of the Remuneration Committee in 2025 is as follows:
The committee held meetings at least twice per year. The Remuneration Committee recently convened on December 22, 2025.

Second term

The operational status in 2025 is as follows:

When conducting evaluations, the Remuneration Committee should comprehensively consider the following principles:

• The Company’s compensation is in compliance with relevant laws and sufficient to attract outstanding talent;
• The performance evaluation and remuneration of directors and managers should refer to the usual standards in the industry and consider the time invested, responsibilities undertaken, achievement of individual goals, performance in other positions, compensation for similar positions in recent years, and the Company’s financial condition. These factors should be evaluated to determine the reasonableness of the correlation between individual performance, company performance, and future risks;
• Directors and managers should not be incentivized to engage in behavior that exceeds the Company’s risk appetite in pursuit of compensation;
• The proportion of short-term performance-based remuneration and the timing of variable compensation payments for directors and senior managers should consider the characteristics of the industry and the nature of the Company’s business.

In practice, the Remuneration Committee adheres to the duty of care expected of a good manager, regularly reviewing policies, systems, standards, and structures for evaluating and determining directors’ and managers’ performance and compensation. Recommendations are then submitted to the Board of Directors for discussion.

The Company’s Nominating Committee shall be appointed via a board of directors’resolution and consists of at least 3 directors, of which over half shall be independent directors. To enhance the functionality of the board of directors, implement sustainability goals, and strengthen risk governance and sustainable governance, the “Nominating Committee” was renamed to the ” Sustainable Development and Nominating Committee” on December 23, 2024.

The following are its powers and duties:

1. Establish standards for the professional knowledge, skills, experience, and diverse backgrounds (including gender diversity) required for board members, as well as independence, and use these criteria to identify, review, and nominate director candidates.
2. Formulate sustainability policies, systems, etc.
3. Review sustainability reports.
4. Oversee the implementation of the company’s sustainability practices code and other sustainability-related tasks as resolved by the board.
5. Oversee risk management policies and mechanisms.
6. Supervision of Information Security Policies and Management Mechanisms.

The attendance record of the Sustainable Development and Nominating Committee in 2025 is as follows:
The Sustainable Development and Nominating Committee meets at least once a year, with the most recent meeting held on December 22, 2025.

Second term

The operational status in 2025 is as follows: