Remuneration Committee

The Remuneration Committee of Macnica Galaxy is a functional committee under the Board of Directors. The remuneration committee members shall be appointed by resolution of the Board of Directors.
The main responsibilities of the committee are based on professional and independent status, to evaluate the remuneration policies and systems for the directors and managers, and, according to operating performance, provide recommendations for the Board of Directors as a reference for their decisions.

Members of the Remuneration Committee

Title	Name	Major Education & Experience	Current Position
Convener and Chair of the Meeting Independent Director	Fan Ching-Yun	Columbia University School International and Public Affairs SIPA Chief Financial Officer, ULSee Inc.	Independent Director, Macnica Galaxy Inc. Senior Manager, Vena Energy Pte. Ltd. Taiwan Branch (Singapore)
Independent Director	Lin Jia-Ru	Stanford Law School Corporate Governance & Practice LL.M Lawyer of Innovatus Law	Independent Director, Macnica Galaxy Inc. Serenitas International Law, Presiding Attorney
Independent Director	Cheng Wan-Chen	Bachelor of Commerce (Major in Finance and Economics), Bachelor of Laws (LL.B.), The University of Sydney (Australia) Independent Director, Shin Kao Gas Co., Ltd	Independent Director, Macnica Galaxy Inc. Senior ESG Consultant, Edith Group Ltd.
Independent Director	Chi Jyh-Sheng	M.S. in Construction Management, Columbia University Business Development Director, Veolia	Independent Director, Macnica Galaxy Inc. Framosa Co., Ltd. Chairman Business Development Director, Veolia

The attendance status of Remuneration Committee

In 2025, the Remuneration Committee convened four meetings. The attendance record of each Director is as follows:

Title	Name	Actual Attendance Count	Number of Attendances by Proxy	Actual Attendance Rate (%)	Remarks
Title	Name	Actual Attendance Count	Number of Attendances by Proxy	Actual Attendance Rate (%)	Remarks
Convener and Independent Director	Fan Ching-Yun	4	0	100%
Independent Director	Lin Chia-Ju	4	0	100%
Independent Director	Chou Wei-Ping	4	0	100%
Independent Director	Chen Kuan-lin	4	0	100%

The operation of Remuneration Committee

Date and session	Proposal content	Resolution results	The Company's Handling of the Nomination Committee's Opinions
5th Session, 7th Meeting, 2025.03.11	The distribution of directors' remuneration and employees' remuneration for the 2024 year of this company.	The resolution was unanimously approved by all attending committee members.	The proposal was approved by all attending directors.
5th Session, 8th Meeting 2025.05.06	Salary and compensation plan for the company's managers for fiscal year 2024.	The resolution was unanimously approved by all attending committee members.	The proposal was approved by all attending directors.
5th Session, 9th Meeting, 2025.08.12	1. The distribution of directors' remuneration for the 2024 fiscal year. 2. The distribution of profits to managers and employees for the 2024 fiscal year.	The resolution was unanimously approved by all attending committee members.	The proposal was approved by all attending directors.
5th Session, 10th Meeting 2025.11.11	1. The amount of year-end bonuses for the company's managers in 2025. 2. The company's proposed amendments to the "Performance Evaluation and Remuneration Management Regulations for Directors and Managers".	The resolution was unanimously approved by all attending committee members.	The proposal was approved by all attending directors.

Performance evaluation by the Compensation and Remuneration Committee

Evaluation cycle	During the evaluation period	Scope of assessment	Evaluation methods	Assessment content and items	Evaluation results	Date of submission to the board of directors
Once a year 2025/2	2024/1/1-2024/12/31	Salary and Compensation Committee	Self-assessment by members of the Compensation and Salary Committee	A. Degree of involvement in company operations	Working well	2025/3/11
				B. Understanding the Responsibilities of the Compensation and Salary Committee
				C. Improve the quality of decision-making by the compensation committee.
				D. Composition and selection of members of the Compensation and Remuneration Committee
				E. Internal Control