Company: SPHIF
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0001410578-25-000859
Chunk: 2

Company: SUPER HI INTERNATIONAL HOLDING LTD.
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16B
Chunk 2
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ITEM 16B. CODE OF ETHICS

Our board of directors has adopted a code of ethics that applies to our directors, officers and employees.

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Table of Contents

ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table sets forth the aggregate fees by the categories specified below in connection with certain professional services rendered by Deloitte & Touche LLP (PCAOB ID: 1046), our principal external auditor, for the years indicated. We did not pay any other fees to our principal external auditors during the years indicated below.

                              For the Year Ended December 31,             
                                                         2023       2024  
 ──────────────────────────────────────────────────────────────────────────
                                           (US$ in thousands)             
  Audit fees (1)                                          453      1,066  
  Audit related fees (2)                                2,249         12  
  Tax fees (3)                                             34        167  
  Total                                                 2,736      1,245  

Note:

  (1)      “ Audit fees” means the aggregate fees billed for professional services rendered by our principal external auditor, including the audits of our annual financial statements, the quarterly review...  

  (2)      “ Audit related fees” means the aggregate fees billed for professional services rendered by our principal external auditor that are reasonably related to the performance of the audit or review ...  

  (3)      “ Tax fees” means the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal external auditor for tax compliance, tax advice and tax planning.  

The policy of our audit committee is to pre-approve all audit and other service provided by Deloitte & Touche LLP, including audit services, tax services and other services described above, other than those for de minimisservices which are approved by the audit committee prior to the completion of the audit.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS

None.

ITEM 16F. CHANGE IN REGISTRANT’ S CERTIFYING ACCOUNTANT

Not applicable.

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