The Ennostar Group’ s remuneration management proposals are based on corporate operational performance and are submitted to the Board by the Remuneration Committee to ensure close links with corporate finances and operational performance. We also consider individual work duties, contributions, and results of performance appraisals when determining employee remuneration. Ennostar attaches great importance to the consistency and fairness of remuneration operations, monetary incentives, and management of employee bonuses. Individual salaries are based on the education, expertise, and professional experience of each employee, but do not dier on the basis of race, religion, skin color, political ailiation, age, gender, marital status, or physical and mental disabilities. We provide Employee Assistance Programs (EAPs) to help our colleagues relieve work and life stresses. We also review turnover rates and reasons for termination each month and handle severance pay in accordance with the regulations of related labor laws. The Group has established clawback mechanisms and our contracts include service terms and performance achievement conditions regarding long-term incentives and reward measures for senior executives. Relevant bonuses are paid aer performance reviews have been completed, and all bonuses must be returned if service terms have not been completed as agreed. The Ennostar Group adjusts employee salaries by referencing market salary levels, economic trends, price indexes, and related information, as well as corporate operational performance and individual performance. We provide our employees with basic salaries that exceed the standards stipulated by the Labor Standards Act. To attract and retain outstanding talent, the Ennostar Group formulated short-term and long-term incentive plans based on overall financial conditions, future developments, subsidiary characteristics,and operational performance. These incentive plans are linked to employee responsibilities and performance so we can reward employees that continue to make contributions.

1. Provide fair and complete salaries and bonuses to employees in accordance with local laws and regulations, and protect employee rights.

2. Link employee performance and contributions with corporate profit distributions to provide appropriate incentives, and share profits with employees.

3. Regularly review remuneration and benefits as well as links with external markets, and participate in salary surveys to determine external salary standards and facilitate suitable adjustments, ensuring that our employee salaries are competitive within the industry

Our incentive plan for senior executives links corporate operations, ESG performance indicators, and individual performance, and also increases shareholder returns. The Ennostar Group began implementing a three-year agreement and shareholding trust in 2024 stipulating competing operational performance indicators compared to peer companies as well as environmental, social, and corporate governance ESG performance indicators and individual performance indicators. Funds are appropriated in accordance with the agreement to purchase corporate shares that are placed in a trust. Upon meeting relevant conditions on the maturity date, incentive shares are calculated based on achievement rates for each indicator.