VERIFICATION OPINION
GREENHOUSE GAS EMISSIONSThis is to verify that

CHROMA ATE INC
NO. 88, WENMAO RD., GUISHAN DIST., TAOYUAN CITY, TAIWAN (R.O.C.)
Holds Statement No: TWN18561231GT/E Rev.1

Bureau Veritas Certification (Taiwan) Co., Ltd. was engaged to conduct an independent verification of the greenhouse gas (GHG)
emissions reported by CHROMA ATE INC for the period stated below. This Verification Statement applies to the related information
included within the scope of work described below.
The determination of the GHG emissions is the sole responsibility of CHROMA ATE INC. BVC’s sole responsibility was to provide
independent verification on the accuracy of the GHG emissions reported, and on the underlying systems and processes used tocollect, analyze and review the information.
Boundaries of the reporting company GHG emissions covered by the verification:
CHROMA ATE INC. at No. 86 & 88 & 90, Wenmao Rd., Guishan Dist., Taoyuan City, Taiwan (R.O.C.) with detailed
information as below attachments.

Period covered by GHG emissions verification: January 1, 2023 to December 31, 2023

Emissions data verified:Category 1 - Direct GHG emissions and removals: 465.3452 tCO2e
Category 2 - Indirect GHG emissions from imported energy: 8310.0056 tCO2e
Category 3 - Indirect GHG emissions from transportation: 58.2819 tCO2e

Category 4 - Indirect GHG emissions from products used by organization: 65.9025 tCO2e

Level of Assurance and Qualifications:

Reasonable assurance
Limited assuranceThis verification used a materiality threshold of 5% for aggregate errors in sampled data for each of the above indicators

Assurance Opinion:
Based on the process and procedures conducted, we conclude that the GHG statement for Category 1 and 2 is materially correctand is a fair representation of the GHG data and information, and is prepared in accordance with the ISO 14064-1:2018.
There is no evidence that the GHG statement for Category 3 and 4 is not materially correct and is not a fair representation of GHG
data and information and has not been prepared in accordance with the ISO 14064-1:2018.
It is our opinion that CHROMA ATE INC has established appropriate systems for the collection, aggregation and analysis ofquantitative data for determination of these GHG emissions for the stated period and boundaries.

Ryan Man, Technical Reviewer
Originally Issue: 25/4/2024

Pei Hsu, CER Manager
Latest Issue: 25/4/2024

Validation and Verification
VB005

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 1 of 6
Ver.20240101

Holds Statement No: TWN18561231GT/E Rev.1
Latest Issue: 25/4/2024

Greenhouse Gas Statement:
CHROMA ATE INC.( Head Office): No. 86 & 88 & 90, Wenmao Rd., Guishan Dist., Taoyuan City , Taiwan (R.O.C.)(DYNASCAN TECHNOLOGY CORP. , ADIVIC TECHNOLOGY CORP. and four Telecommunications Company Base
Station are not included.)Categories

Category 1:
Direct GHG emissions
and removals

Subcategories
1.1 Direct emissions fromstationary combustion
1.2 Direct emissions from mobilecombustion
1.3 Direct process emissions andremovals arise from industrial
processes
1.4 Direct fugitive emissions arise
from the release of greenhousegases in anthropogenic systems
1.5 Direct emissions and removals
from Land Use, Land Use Changeand Forestry

Category 2:

2.1 Indirect emissions fromimported electricity

Indirect GHG emissions
from imported energy

2.2 Indirect emissions fromimported energy
3.1 Emissions from Upstream
transport and distribution for goods
3.2 Emissions from Downstream
transport and distribution for goods

Category 3:
Indirect GHG emissions
from transportation

Category 4:
Indirect GHG emissions
from products used byorganization

Category 5:
Indirect GHG emissions
associated with the useof products from theorganization

3.3 Emissions from Employee
commuting includes emissions
3.4 Emissions from Client andvisitor transport
3.5 Emissions from Businesstravels
4.1 Emissions from Purchased
goods
4.2 Emissions from Capital goods
4.3 Emissions from the disposal ofsolid and liquid waste
4.4 Emissions from the use ofassets
4.5 Emissions from the use ofservices that are not described in
the above subcategories
5.1 Emissions or removals fromthe use stage of the product5.2 Emissions from downstream
leased assets
5.3 Emissions from end of life
stage of the product5.4 Emissions from investments

RemarktCO2e--

88.3276--

141.2085--

0.0000274.2141--44.678--0.0000Location based
approach*Market based approach
N.A.
N.S.
N.S.
Emission of employee
commuting by shuttle
buses.
N.S.
N.S.
N.S.
N.S.
Emissions from
Incineration, Thermal
Treatment and Physical
Thermal Treatment ofSolid Wastes.
N.S.

5,401.0509
N.A.

5,401.0509*

N.A.
N.A.
N.A.
58.281958.2819
N.A.
N.A.
N.A.
N.A.
35.086135.0861
N.A.
N.A.

N.S.
N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.A.

Category 6:
Indirect GHG emissions
from other sources

N.A.

#: N.S.: Non-significant ；N.A.: Not available

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 2 of 6
Ver.20230401

Holds Statement No: TWN18561231GT/E Rev.1
Latest Issue: 25/4/2024



HUAYA FACTORY: No. 68, Huaya 1ST Rd., Guishan Dist., Taoyuan City, Taiwan (R.O.C.)

Categories

Subcategories

Category 1:
Direct GHG emissions
and removals

1.1 Direct emissions fromstationary combustion
1.2 Direct emissions from mobilecombustion
1.3 Direct process emissions andremovals arise from industrial
processes
1.4 Direct fugitive emissions arise
from the release of greenhousegases in anthropogenic systems
1.5 Direct emissions and removals
from Land Use, Land Use Changeand Forestry

Category 2:
Indirect GHG emissions
from imported energy

Category 3:
Indirect GHG emissions
from transportation

2.1 Indirect emissions fromimported electricity
2.2 Indirect emissions fromimported energy
3.1 Emissions from Upstream
transport and distribution for goods
3.2 Emissions from Downstream
transport and distribution for goods
3.3 Emissions from Employee
commuting includes emissions
3.4 Emissions from Client andvisitor transport
3.5 Emissions from Businesstravels
4.1 Emissions from Purchasedgoods
4.2 Emissions from Capital goods

Remark--44.1277--0.0000--

0.000060.9012--16.7735--0.0000Locationbasedapproach*Market based approach
N.A.
N.S.
N.S.
Emission is counted in HQ

N.S.
N.S.
N.S.
N.S.
Emissions from Incineration,

Category 4:
Indirect GHG emissions
from products used byorganization

Category 5:
Indirect GHG emissions
associated with the useof products from theorganization

4.3 Emissions from the disposal ofsolid and liquid waste

tCO2e

1,575.6685
N.A.
N.A.
N.A.
N.A.
N.A.

Category 6:
Indirect GHG emissions
from other sources

N.A.

N.A.
N.A.
N.A.
N.A.
20.9286

Thermal Treatment andPhysical Thermal Treatment

20.9286of Solid Wastes.

4.4 Emissions from the use ofassets
4.5 Emissions from the use ofservices that are not described in
the above subcategories
5.1 Emissions or removals fromthe use stage of the product5.2 Emissions from downstream
leased assets
5.3 Emissions from end of life
stage of the product5.4 Emissions from investments

1,575.6685*

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.A.

N.A.

#: N.S.: Non-significant ；N.A.: Not available

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 3 of 6
Ver.20230401

Holds Statement No: TWN18561231GT/E Rev.1
Latest Issue: 25/4/2024

Hsinchu Branch Office: 6F, No. 5, Technology Rd., Science Park., Hsinchu City, Taiwan (R.O.C.) (Testatr Electronics
Corporation is not included.)Categories

Subcategories

Category 1:
Direct GHG emissions
and removals

1.1 Direct emissions fromstationary combustion
1.2 Direct emissions from mobilecombustion
1.3 Direct process emissions andremovals arise from industrialprocesses
1.4 Direct fugitive emissions arise
from the release of greenhousegases in anthropogenic systems
1.5 Direct emissions and removals
from Land Use, Land Use Change
and Forestry

Category 2:
Indirect GHG emissions
from imported energy

Category 3:
Indirect GHG emissions
from transportation

Category 4:
Indirect GHG emissions
from products used byorganization

Category 5:
Indirect GHG emissions
associated with the useof products from theorganization

2.1 Indirect emissions fromimported electricity
2.2 Indirect emissions fromimported energy
3.1 Emissions from Upstream
transport and distribution for goods
3.2 Emissions from Downstream
transport and distribution for goods
3.3 Emissions from Employee
commuting includes emissions
3.4 Emissions from Client andvisitor transport
3.5 Emissions from Businesstravels
4.1 Emissions from Purchased
goods
4.2 Emissions from Capital goods
4.3 Emissions from the disposal ofsolid and liquid waste
4.4 Emissions from the use of
assets
4.5 Emissions from the use ofservices that are not described inthe above subcategories
5.1 Emissions or removals fromthe use stage of the product5.2 Emissions from downstream
leased assets
5.3 Emissions from end of life
stage of the product5.4 Emissions from investments

Category 6:
Indirect GHG emissions
from other sources

RemarktCO2e--

0.2307--

20.6316--0.000028.5123--7.6500--0.0000Location based
approach*Market based approach
N.A.
N.S.
N.S.
N.S.
N.S.
N.S.
N.S.
N.S.
Emissions from
Incineration of Solid
Wastes

557.8870
N.A.

557.8870*

N.A.
N.A.
N.A.
N.A.

N.A.

N.A.
N.A.
N.A.
N.A.
2.93202.9320

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.A.

N.A.

#: N.S.: Non-significant ；N.A.: Not available

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 4 of 6
Ver.20230401

Holds Statement No: TWN18561231GT/E Rev.1
Latest Issue: 25/4/2024

Kaohsiung Branch Office: No. 1, Neihuan E. Rd., Nanzi Dist., Kaohsiung City, Taiwan

Categories

Subcategories

Category 1:
Direct GHG emissions
and removals

1.1 Direct emissions fromstationary combustion
1.2 Direct emissions from mobilecombustion
1.3 Direct process emissions andremovals arise from industrialprocesses
1.4 Direct fugitive emissions arise
from the release of greenhousegases in anthropogenic systems
1.5 Direct emissions and removals
from Land Use, Land Use Changeand Forestry

Category 2:
Indirect GHG emissions
from imported energy

Category 3:
Indirect GHG emissions
from transportation

Category 4:
Indirect GHG emissions
from products used byorganization

Category 5:
Indirect GHG emissions
associated with the useof products from theorganization

2.1 Indirect emissions fromimported electricity
2.2 Indirect emissions fromimported energy
3.1 Emissions from Upstream
transport and distribution for goods
3.2 Emissions from Downstream
transport and distribution for goods
3.3 Emissions from Employee
commuting includes emissions
3.4 Emissions from Client andvisitor transport
3.5 Emissions from Businesstravels
4.1 Emissions from Purchased
goods
4.2 Emissions from Capital goods
4.3 Emissions from the disposal ofsolid and liquid waste
4.4 Emissions from the use ofassets
4.5 Emissions from the use ofservices that are not described inthe above subcategories
5.1 Emissions or removals fromthe use stage of the product5.2 Emissions from downstream
leased assets
5.3 Emissions from end of life
stage of the product5.4 Emissions from investments

Category 6:
Indirect GHG emissions
from other sources

RemarktCO2e--

0.0972--24.2752--0.0000101.7176--77.3452--0.0000Location based
approach*Market based approach
N.S.
N.S.
N.S.
N.S.
N.S.
N.S.
N.S.

775.3992
N.A.
N.A.
N.A.
N.A.
N.A.

N.A.

N.A.
N.A.
N.A.

N.S.

N.A.

N.S.

N.A.

Emissions from water
fertilizer treatment andsolid waste incineration

775.3992*

6.9558

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

N.S.

N.A.

6.9558N.A.

N.A.

#: N.S.: Non-significant ；N.A.: Not available

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 5 of 6
Ver.20230401

Holds Statement No: TWN18561231GT/E Rev.1Latest Issue: 25/4/2024

GHG Verification Protocols used to conduct the verification:
ISO 14064-1:2018, ISO 14064-3:2019

Period covered by GHG emissions verification: January 1, XXXX to December 31, XXXX

GHG covered: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons(PFCs), Sulfur hexafluoride (SF6) and Nitrogen trifluoride (NF3)

Global warming potential (GWP): 2023 IPCC Sixth Assessment Report (AR6)Electricity Emission Factor: 2023 Electricity Retailing Utility Enterprise Electricity Carbon Emission Factor (0.495
kgCO2e/kWh) published by Bureau of Energy, Ministry of Economic Affairs, R.O.C.

Approach for consolidating GHG emissions: Operational Control



GHG Inventory: 240401_A7＿inventory, 240401_Linkou＿inventory, 240401_Hsinchu＿inventory, 240411_Kaohsiung＿Inventory, 240416_2023Chroma Inventory _summary

GHG Report: 240416_2023 Chroma GHG Inventory Report

GHG Verification Methodology:
Interviews with relevant personnel of CHROMA ATE INC.;

Review of documentary evidence produced by CHROMA ATE INC;

Review of CHROMA ATE INC data and information systems and methodology for collection, aggregation, analysis andreview of information used to determine GHG emissions at CHROMA ATE INC Headquarters and during site visits to Site
Headquarter / Huaya Factory / Hsinchu Branch Office; and

Audit of sample of data used by CHROMA ATE INC to determine GHG emissions.

Verification Team:

Lead Verifier: Wendy Wang

Verifier: Gary Hsu, Carter Liu

Statement of independence, impartiality and competence
The Bureau Veritas Group is an independent professional services company that specializes in Quality, Health, Safety, Social and Environmentalmanagement with over 190 years history in providing independent assurance services.
No member of the verification team has a business relationship with CHROMA ATE INC., its Directors or Managers beyond that required of thisassignment. We conducted this verification independently and to our knowledge there has been no conflict of interest.
The Bureau Veritas Group has implemented a Code of Ethics across the business to maintain high ethical standards among staff in their day-to-day
business activities.
The verification team has extensive experience in conducting assurance over environmental, social, ethical and health and safety information, systems
and processes, has over 20 years combined experience in this field and an excellent understanding of The Bureau Veritas Group standard
methodology for the verification of greenhouse gas emissions data.
This verification statement, including the opinion expressed herein, is provided to CHROMA ATE INC. and is solely for the benefit of CHROMA ATE
INC. in accordance with the terms of our agreement. We consent to the release of this statement by you to others interest party in order to satisfy theterms of disclosure requirements but without accepting or assuming any responsibility or liability on our part to any other party who may have access tothis statement.

Bureau Veritas Certification (Taiwan) Co., Ltd.
3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Taiwan R.O.C.
+886-2-2570 7655

Page 6 of 6
Ver.20230401