STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE

2. Attributes Related to Reporting Purpose

For reporting purposes, attributes are divided into internal reporting, external non-financial reporting, and external financial reporting.

1. Purposes of Internal Reporting (Financial and/or Non-Financial)
• Considering the degree of accuracy
  Management considers the level of accuracy appropriate to user needs for non-financial reporting purposes and materiality, as well as for financial reporting purposes.
• Describe management options
  Internal reporting provides accurate and complete information regarding management choices and information needed to manage the Company.
• Describe the Company's activities
  External reporting describes the underlying transactions and events within an acceptable range of limits.
2. Objectives of External Financial Reporting
• Considering materiality
  Management considers materiality in the presentation of the financial statements.
• Complying with Financial Accounting Standards
  The objective of financial reporting is consistent with the accounting principles that are applicable and available in the Company. Accounting principles are chosen according to the circumstances.
• Describe the Company's activities
3. Purposes of External Non-Financial Reporting
• Taking into account the level of accuracy required Management describes the required level of accuracy that matches the needs of report users and is based on criteria set by third parties for non-financial reporting.
• Comply with standards and frameworks developed by external parties Management sets objectives consistently with standards and frameworks established by recognized external organizations.
• Describe the Company's activities External reporting describes the underlying transactions and events within an acceptable range of limits.
3. Attributes related to Compliance Objectives
1. Consider risk tolerance
   Management considers the acceptable level of risk regarding the achievement of compliance objectives.
2. Taking into account external rules and laws
   Laws and regulations are minimal standards that are integrated into compliance objectives.

Principle 7: Risk Identification and Analysis

The Company identifies risks to achieve its objectives and analyzes risks as a basis for determining how risks can be managed. The risk identification and analysis process is further regulated in the Company’s Risk Management Framework.

1. Involve various levels of management