Brogent Technologies Inc.
Risk Management Policies and Operating Procedures
Article 1 The Company follows the relevant specifications of the "Regulations
Governing Establishment of Internal Control Systems by Public Companies" promulgated by the Financial Supervisory Commission R.O.C. (Taiwan),that is, publicly listed companies should formulate appropriate risk
management policies and procedures and establish an effective risk
management mechanism to evaluate and supervise their risk-taking
capabilities, the current status of risk exposure, determine risk response
strategies, and follow risk management procedures. In order to ensure thecompany's stable operation and sustainable development and to establish anoverall risk management system, these measures are specially formulated,
and the company's board of directors, audit committee, general manager,
audit office, various units and subsidiaries jointly participate in promoting
the implementation.
Article 2 The Company’s risk management organizational structure are as follows:
1. Board of Directors and Audit Committee
The Company's audit committee is responsible for reviewing theeffectiveness of the company's internal control system, ensuring theeffective implementation of internal control, and supervising the control of
the company's existing or potential risks; the board of directors isresponsible for approving the overall risk management policies and majordecisions, and is responsible for the overall risk management ultimate
responsibility.
2. President Office
The general manager is responsible for coordinating and supervising theexecution and coordination of overall risk management.
3. Audit Office
The Company's audit office is directly affiliated with the board of directors.
It reviews the Company's overall risk management, provides managementwith timely information on existing or potential risk issues in internal
control, ensures that it complies with established regulations and control
procedures, and enables all employees to maintain a high degree of risk
management awareness.
14. Each unit and subsidiary
Each unit and subsidiary of the Company should clearly identify the various
risks it faces, and implement necessary operations and risk management
work in compliance with regulations to ensure that the risks involved arecontrolled within an acceptable range.
Article 3 The Company reviews its business and operating characteristics and the main
risk categories involved are as follows:1. Managing risks
2. Environmental risks
3. Technology and information security risks
4. Financial risks
5. Strategic and operational risks
Article 4 The risk management mechanism of these regulations, which each unit shallestablish necessary management procedures based on its rights andresponsibilities, and each unit shall regularly adjust its risk management andcontrol mechanism based on changes in the internal (external) operating
environment, and report to the board of directors in the event of major risk
events.
Article 5 These regulations shall be implemented after approval by the Board ofDirectors. The same shall apply to all subsequent amendments.
The regulations were established on August 11, 2022.

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