In response to the international trend in tax governance, the compliance of tax laws and regulations, the realization of sustainable corporate development, the enhancement of shareholder value, and the fulfillment of social responsibilities and tax obligations, Diamond Biofund formed the Tax Governance Policy in October 2024, which has been announced and implemented after approval by the chairman. The Company and subsidiaries included in the consolidated financial statements comply with the above Tax Governance Policy in the course of handling various tax affairs.

100% of the operating revenue, profit (loss) before income tax, and income tax expense of Diamond Biofund in 2024 were generated from operations in Taiwan.

As a venture capital company, the Company’s operating revenue primarily consists of gains or losses from the valuation of investment targets, recognized in accordance with IFRS as financial assets measured at fair value through profit or loss. Since such valuation gains or losses are unrealized, they are excluded when calculating taxable income. In the event of the disposal of investment targets during the fiscal year, in accordance with the Income Tax Act, gains or losses from the disposal of foreign investments are subject to a 20% tax rate. For domestic investment targets, since securities transaction income has been exempt from income tax since 2016, the securities transaction income of profit-seeking enterprises is subject to the basic income tax under the Income Basic Tax Act (i.e., the minimum tax system), at a tax rate of 12%.

Note: The above tax information is based on the audited financial statements of Diamond Biofund for 2023 and 2024 as detailed on pages 6 and 30。