INNOLUX CORPORATION AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AND

INDEPENDENT AUDITORS’ REVIEW REPORT SEPTEMBER 30, 2024 AND 2023

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INDEPENDENT AUDITORS' REVIEW REPORT

To the Board of Directors and Shareholders of Innolux Corporation:

Introduction

We have reviewed the accompanying consolidated balance sheets of Innolux Corporation and subsidiaries (the “Group”) as at September 30, 2024 and 2023, and the related consolidated statements of comprehensive income for the three-month and nine-month periods then ended, as well as the consolidated statements of changes in equity and of cash flows for the nine-month periods then ended, and notes to the consolidated financial statements, including a summary of material accounting policies. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews.

Scope of Review

We conducted our reviews in accordance with the Standard on Review Engagements 2410, “Review of Financial Information Performed by the Independent Auditor of the Entity” of the Republic of China. A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our reviews and the reports of other auditors (please refer to the Other matter section), nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Group as at September 30, 2024 and 2023, and of its consolidated financial performance for the three-month and nine-month periods then ended and its consolidated cash flows for the nine-month periods then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission.

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Other matter – Reference to the reviews of other auditors

We did not review the financial statements of certain subsidiaries of the Company for the nine-month periods ended September 30, 2024 and 2023, which were reviewed by other auditors. Therefore, our report expressed herein, insofar as it relates to the amounts and the information disclosed in Note 13 included in respect of these subsidiaries, is based solely on the reports of the other auditors. Total assets of these subsidiaries included in the Group’s consolidated financial statements amounted to NT$2,187,713 thousand and NT$2,445,953 thousand, both constituting 0.6% of the consolidated total assets of the Group as at September 30, 2024 and 2023, respectively, and sales revenue of these subsidiaries included in the Group’s consolidated financial statements amounted to NT$479,672 thousand and NT$405,543 thousand, constituting 0.9% and 0.7% of the consolidated total sales revenue of the Group for the three-month periods then ended, respectively, and sales revenue of these subsidiaries included in the Group’s consolidated financial statements amounted to NT$1,444,901 thousand and NT$1,311,588 thousand, constituting 0.9% and 0.8% of the consolidated total sales revenue of the Group for the nine-month periods then ended, respectively.

PricewaterhouseCoopers, Taiwan October 29, 2024

The accompanying consolidated financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying consolidated financial statements and report of independent accountants are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

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INNOLUX CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

SEPTEMBER 30, 2024, DECEMBER 31, 2023 AND SEPTEMBER 30, 2023

(Expressed in thousands of New Taiwan dollars)

Assets	Notes	September 30, 2024
			December 31, 2023 September 30, 2023
Current Assets 1100 Cash and cash equivalents 1110 Financial assets at fair value through profit or loss - current 1136 Financial assets at amortized cost - current 1170 Accounts receivable, net 1180 Accounts receivable, net - related parties 1200 Other receivables 130X Inventory 1410 Prepayments 1460 Non-current assets held for sale 1479 Other current assets 11XX Total current assets Non-current assets 1510 Financial assets at fair value through profit or loss - non- current 1517 Financial assets at fair value through other comprehensive income - non-current 1535 Financial assets at amortized cost - non-current 1550 Investments accounted for under equity method 1600 Property, plant and equipment 1755 Right-of-use assets 1760 Investment property, net 1780 Intangible assets 1840 Deferred income tax assets 1990 Other non-current assets 15XX Total non-current assets 1XXX Total assets
	6(1) 6(2) 6(4) 6(5) 7	$ 40,152,685 493,490 4,144,846 34,778,633 1,512,934	$ 50,512,584 $ 46,397,201 460,767 7,259,507 12,112,991 41,121,340 29,584,510 35,782,716 430,861 854,523 1,958,858 1,632,639 37,150,576 35,910,037 1,319,982 1,508,225 — — 119,010 65,217 133,650,139 170,531,405 5,300,152 5,102,729 6,665,014 5,367,664 18,813,183 17,849,465 703,591 744,830 149,253,011 152,691,459 4,091,841 4,246,661 416,077 423,024 17,542,372 17,509,722 2,845,935 2,953,647 18,249,127 18,524,342 223,880,303 225,413,543 $ 357,530,442 $ 395,944,948
	6(6) 9	2,656,133 41,052,713 3,695,557
	6(12)	2,675,874
		509,464
		131,672,329

	6(2)	5,217,892
	6(3) 6(4) 6(7)	8,087,073 25,630,083 964,884
	6(8), 7 and 8 6(9) 6(10) 6(11) 6(8)，6(16)，8 and 9	134,777,560 3,577,382 395,236 17,506,463 2,866,809 16,320,247
		215,343,629
		$ 347,015,958

(Continued)

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INNOLUX CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2024, DECEMBER 31, 2023 AND SEPTEMBER 30, 2023

(Expressed in thousands of New Taiwan dollars)

Notes	September 30, 2024	December 31, 2023 September 30, 2023	December 31, 2023 September 30, 2023

6(13) 6(2) 7 6(14) and 7 6(18) and 9 6(15) 6(12)	$ 2,474,607 45,065	$ 170,000	$ 350,000
		44,596 39,178,762 1,205,003 28,336,062 1,907,319 3,372,767 593,127 7,575,503 5,175,611	399,689 42,893,025 1,608,375 26,242,758 2,099,609 3,207,035 637,243 38,157,100 5,238,177
	41,533,542 1,152,888
	25,267,964
	1,715,023
	3,514,346
	445,767
	7,757,560
	10,420,808
	94,327,570	87,558,750	120,833,011

6(15)	23,167,927 1,942,912 2,626,622 1,962,827	31,977,559 1,738,759 3,125,352 4,244,761	31,585,131 1,546,312 3,246,151 4,173,339
	29,700,288	41,086,431	40,550,933
	124,027,858	128,645,181	161,383,944

6(19)	79,891,974		90,786,334 103,478,871 13,811,763 5,565,152 24,983,713 (4,356,945) (580,291)
		90,786,334
6(20) 6(21)	105,885,758	103,468,658

	13,811,763	13,811,763
	7,198,699 17,568,607	5,565,152 21,754,128
6(22)	(2,850,390)	(7,198,699)
6(19)	(56,914)	(62,467)
	221,449,497 1,538,603	228,124,869	233,688,597 872,407
		760,392
	222,988,100	228,885,261	234,561,004
	$ 347,015,958	$ 357,530,442	$ 395,944,948

The accompanying notes are an integral part of these consolidated financial statements.

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INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023 (Expressed in thousands of New Taiwan dollars, except for earnings (loss) per share amounts)

Items	Three months ended September 30	Three months ended September 30	Nine months ended September 30	Nine months ended September 30
	2024	2023	2024 2023
4000 Sales revenue 5000 Operating costs 5900 Net operating margin (loss) Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6300 Research and development expenses 6000 Total operating expenses 6900 Operating loss Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7060 Share of profit (loss) of associates and joint ventures accounted for under equity method 7000 Total non-operating income and expenses 7900 Profit (loss) before income tax 7950 Income tax expense 8200 Profit (loss) for the period	$ 55,473,014	$ 57,653,668	$ 162,825,907	$ 158,336,334
	(50,470,775) 5,002,239 (665,128)	(53,509,853)	(149,971,240)	(157,047,523)
		4,143,815	12,854,667	1,288,811
			(1,846,409)
		(716,864)		(2,364,365)
	(1,875,167)	(1,838,499)	(5,479,392) (9,126,318)	(5,410,835)
	(3,252,430) (5,792,725) (790,486) 501,924 573,017 747,670 (290,156) (11,544) 1,520,911 730,425 (236,032) $ 494,393	(3,173,418)		(9,048,442)
		(5,728,781)	(16,452,119)	(16,823,642)
		(1,584,966)	(3,597,452)	(15,534,831)

		524,386 971,339 (821,529) (513,130) 76,940	1,705,018 1,549,863 (298,648) (870,450) 10,067	1,815,145 2,507,035 (965,780) (1,295,067) 54,272
		238,006	2,095,850	2,115,605
		(1,346,960)	(1,501,602) (915,780)	(13,419,226)
		(538,505)		(1,943,449)
		$ (1,885,465)	$ (2,417,382)	$ (15,362,675)

(Continued)

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INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars, except for earnings (loss) per share amounts)

8316	Items Other comprehensive income (net) Components of other comprehensive income (loss) that will not be reclassified to profit or loss Unrealized gains (losses) on financial assets at fair value through other comprehensive income	Notes	Three months ended September 30	Three months ended September 30	Nine months ended September 30	Nine months ended September 30
			2024	2023	2024 2023
			$ (230,863) (5,126) (235,989) (663,356) (1,141) (664,497) $ (900,486) $ (406,093) $ 421,265 $ 73,128 $ (498,956) $ 92,863 $ 0.05 $ 0.05
		6(22)		$ (276,018)	$ 995,471	$ (500,484)
8349 8310	Income tax related to components of other comprehensive income that will not be reclassified to profit or loss Other comprehensive income (loss) that will not be reclassified to profit or loss Components of other comprehensive income (loss) that will be reclassified to profit or loss Financial statements translation differences of foreign operations Share of other comprehensive income (loss) of associates and joint ventures accounted for under equity method Other comprehensive income (loss) that will be reclassified to profit or loss Other comprehensive income (loss) for the period, net of tax Total comprehensive income (loss) for the period Profit (loss) attributable to: Owners of the parent Non-controlling interest Other comprehensive income (loss) attributable to: Owners of the parent Non-controlling interest Earnings (loss) per share (in dollars) Basic earnings (loss) per share Diluted earnings (loss) per share	6(22)(30)		59,455	(195,492)	88,446
		6(22) 6(7)(22) 6(31)		(216,563)	799,979 (412,038)
				3,572,747	3,561,340	1,643,798
8361 8370 8360 8300
				(43,272)	5,708	(25,211)
				3,529,475	3,567,048	1,618,587
				$ 3,312,912	$ 4,367,027	$ 1,206,549
8500				$ 1,427,447	$ 1,949,645	$ (14,156,126)

8610 8620				$ (1,898,439)	$ (2,551,974)	$ (15,405,688)
				$ 12,974	$ 134,592	$ 43,013

8710				$ 1,410,165	$ 1,796,335	$ (14,197,481)
8720				$ 17,282	$ 153,310	$ 41,355

9750				$ (0.21)	$ (0.29)	$ (1.64)
9850				$ (0.21)	$ (0.29)	$ (1.64)

The accompanying notes are an integral part of these consolidated financial statements.

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INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

2023 Balance at January 1 (Loss) profit for the period Other comprehensive income (loss) for the period Total comprehensive income (loss) Appropriation of 2022 earnings: Special reserve	Notes				Equity	attributable to own	s of the parent	s of the parent			Non-controlling interests Total $ 519,496 $252,994,720 43,013 (15,362,675) (1,658) 1,206,549 41,355 (14,156,126) — —
		Share Capital	Capital surplus		Retained Earnings		Other EquityInterest		Treasury shares	Total
		Common stock		Legal reserve	Special reserve	Unappropriated retained earnings	Financial statements translation differences of foreign operations	Unrealized gains from financial assets measured at fair value through other comprehensive income
	6(22) 6(21)	$95,564,562	$103,312,414	$13,811,763	$3,204,136	$42,750,417	$ (8,173,822)	$ 2,608,670	$(602,916)	$252,475,224
		— —	— —	— —	— —	(15,405,688) —	— 1,620,245	— (412,038)	— —	(15,405,688) 1,208,207
		—	—	—	—	(15,405,688)	1,620,245	(412,038)	—	(14,197,481)
		—	—	—	2,361,016	(2,361,016)	—	—	—	—
Capital reduction by cash	6(19)	(4,778,228)	—	—	—	—	—	—	22,625	(4,755,603)	— (4,755,603)
Recognition of change in equity of associates in proportion to the Group's ownership	6(20)	—	(17,424)	—	—	—	—	—	—	(17,424)	— (17,424)
Recognition of changes in ownership interests in subsidiaries	6(20)	—	157,112	—	—	—	—	—	—	157,112	365,069 522,181
Decrease in non-controlling interests		—	—	—	—	—	—	—	—	—	(62,975) (62,975)
Difference between consideration and carrying amount of subsidiaries disposed	6(20)	—	11,475	—	—	—	—	—	—	11,475	9,462 20,937
Others	6(20)	—	15,294	—	—	—	—	—	—	15,294	— 15,294
Balance at September 30		$90,786,334	$103,478,871	$13,811,763	$5,565,152	$24,983,713	$ (6,553,577)	$ 2,196,632	$(580,291)	$233,688,597	$ 872,407 $234,561,004
2024
Balance at January 1		$90,786,334	$103,468,658	$13,811,763	$5,565,152	$21,754,128	$ (9,809,347)	$ 2,610,648	$ (62,467)	$228,124,869	$ 760,392 $228,885,261
(Loss) profit for the period Other comprehensive income (loss) for the period Total comprehensive income (loss)	6(22)	— —	— —	— —	— —	(2,551,974) —	— 3,548,330	— 799,979	— —	(2,551,974) 4,348,309	134,592 (2,417,382) 18,718 4,367,027 153,310 1,949,645
		—	—	—	—	(2,551,974)	3,548,330	799,979	—	1,796,335
Appropriation of 2023 earnings:	6(21)
Special reserve		—	—	—	1,633,547	(1,633,547)	—	—	—	—	— —
Capital reduction by cash	6(19)	(10,894,360)	—	—	—	—	—	—	5,553	(10,888,807)	— (10,888,807)
Recognition of change in equity of associates in proportion to the Group's ownership Recognition of changes in ownership interests in subsidiaries	6(20) 6(20)	— —	58,003 2,101,587	— —	— —	— —	— —	— —	— —	58,003 2,101,587	— 58,003 573,667 2,675,254
Decrease in non-controlling interests Difference between consideration and carrying amount of subsidiaries disposed	6(20) 6(20)	— —	— 230,490	— —	— —	— —	— —	— —	— —	— 230,490	(22,074) (22,074) 73,308 303,798
Others		—	27,020	—	—	—	—	—	—	27,020	— 27,020
Balance at September 30		$79,891,974	$105,885,758	$13,811,763	$7,198,699	$17,568,607	$ (6,261,017)	$ 3,410,627	$ (56,914)	$221,449,497	$ 1,538,603 $222,988,100

The accompanying notes are an integral part of these consolidated financial statements.

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INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

	Notes 6(28) 6(28) 6(7)	2024 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before tax Adjustments Adjustments to reconcile (profit) loss Depreciation and amortization		$ (1,501,602) $ (13,419,226)
		23,537,428 23,079,924 167,024 (284,424) 1,437 19,446 (10,067) (54,272)
Net loss (gain) on financial assets or liabilities at fair value through profit or loss
Compensation cost of share-based payments
Share of profit of associates and joint ventures accounted for under equity method
Loss on disposal of property, plant and equipment	6(26)	649,622 69,486
Gain on disposal of non-current assets held for sale Non-financial asset impairment (gain) loss	6(12) and 6(26) 6(8)	(149,465) — (21,902) 1,535,377 (29) 202 (726,129) — 870,450 1,295,067 (1,705,018) (1,815,145) (157,510) (187,898) (13,201) (14,676) 288,413 445,559 (5,194,872) (2,905,187) (1,082,073) (140,001) 7,080 58,391 (3,902,137) 7,242 (378,128) (1,295,651) (307,873) (5,991) (172,916) — 2,354,780 7,280,678 (52,115) 446,551 (1,402,833) (4,624,511) (201,550) (2,145,185) 1,748,380 (1,977,406) 262,001 (77,802) 12,907,195 5,290,548 (1,362,212) (1,739,983) 11,544,983 3,550,565
(Gain) loss on lease modification
Gain on disposal of intangible assets	6(26)
Interest expense Interest income Dividend income	6(27) 6(24) 6(25)
Foreign exchange gain
Changes in operating assets and liabilities Changes in operating assets Financial assets /liabilities at fair value through profit or loss Accounts receivable Accounts receivable - related parties Other receivables Inventories Prepayments Other current assets Other non-current assets Changes in operating liabilities Accounts payable Accounts payable - related parties Other payables Provisions Other current liabilities Other non-current liabilities Cash inflow generated from operations Cash paid for income tax
Net cash flows from operating activities

(Continued)

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INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars)

CASH FLOWS FROM INVESTING ACTIVITIES	Notes	2024 2023
		$ (333,920) $ (7,259,159) 194,397 94,851 (534,298) (547,867) 6,739,991 (34,215,386) (7,723,372) (17,083,040) 904,709 6,570,139 2,053,811 11,207,749 563,196 108,095
Acquisition of financial assets at fair value through profit or loss Proceeds from disposal of financial assets at fair value through profit or loss Acquisition of investments in financial assets measured at fair value through other comprehensive income
Decrease (increase) in financial assets at amortized cost - current
Acquisitions of financial assets at amortized cost - non- current
Proceeds from disposal of financial assets at amortized cost
Proceeds from repayments of financial assets at amortized cost
Decrease in refundable deposits
Proceeds from capital reduction of investments accounted for under equity method		15,489 873,619
Increase in investment accounted for under equity method		(204,091) (70,000) (12,170,152) (16,671,239) 144,920 82,417 247,619 — 1,714,286 — — (103)
Acquisition of property, plant and equipment Proceeds from disposal of property, plant and equipment	6(32)
Proceeds from disposal of non-current assets held for sale Increase in receipts in advance due to disposal of assets	6(12)
	6(12)
Acquisition of intangible assets	6(11)
Proceeds from disposal of intangible assets		— 140
Interest received Dividends received		1,223,481 2,268,202 157,510 188,553
Others		— 33,848
Net cash flows used in investing activities		(7,006,424) (54,419,181) 2,304,607 (75,000) 1,518,547 38,633,843 (10,185,479) (4,404,910) (835,537) (1,217,376) (488,734) (508,167) 303,798 20,937 488 98,352 2,651,855 (62,969) (10,888,807) (4,755,603) 27,020 15,294 (15,592,242) 27,744,401 693,784 1,030,828 (10,359,899) (22,093,387) 50,512,584 68,490,588 $ 40,152,685 $ 46,397,201
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in short-term borrowings
Proceeds from long-term borrowings Repayments of long-term borrowings Interest paid Repayment of the principal portion of lease liabilities
Proceeds from disposal of shares of subsidiaries Share-based payments Net change of non-controlling interests

Cash capital reduction	6(19)
Others	6(20)
Net cash flows (used in) from financing activities
Effect of changes in foreign currency exchange Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period

The accompanying notes are an integral part of these consolidated financial statements.

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INNOLUX CORPORATION AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)

1. HISTORY AND ORGANIZATION

(1) Innolux Corporation (the “Company”) was organized on January 14, 2003 under the Act for Establishment and Administration of Science Parks in the Republic of China (R.O.C.). The Company was listed on the Taiwan Stock Exchange Corporation (the “TSEC”) in October 2006. The Company merged with TPO Displays Corporation and Chi Mei Optoelectronics Corporation on March 18, 2010, with the Company as the surviving entity.
(2) The Company and its subsidiaries (the “Group”) engage in the research, development, design, manufacture and sales of TFT-LCD panels, modules and monitors of LCD, color filter, and low temperature poly-silicon TFT-LCD.
THE DATE OF AUTHORIZATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORIZATION

These consolidated financial statements were reported to the Board of Directors on October 29, 2024.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards (“IFRS ~~_~~[®] ”) Accounting Standards that came into effect as endorsed by the Financial Supervisory Commission (“FSC”)

New standards, interpretations and amendments endorsed by the FSC and became effective from 2024 are as follows:

2024 are as follows:
	Effective date by
	International Accounting
New Standards,Interpretations and Amendments	Standards Board
Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’	January 1, 2024
Amendments to IAS 1, ‘Classification of liabilities as current or non-	January 1, 2024
current’
Amendments to IAS 1, ‘Non-current liabilities with covenants’	January 1, 2024
Amendments to IAS 7 and IFRS 7, ‘Supplier finance arrangements’	January 1, 2024

The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment. (2) Effect of new issuances of or amendments to IFRS Accounting Standards as endorsed by the FSC

but not yet adopted by the Group

New standards, interpretations and amendments endorsed by the FSC and will become effective from 2025 are as follows:

but not yet adopted by the Group New standards, interpretations and amendments endorsed by the from 2025 are as follows:	FSC and will become effective
	Effective date by
	International Accounting
New Standards,Interpretations and Amendments	Standards Board
Amendments to IAS 21, ‘Lack of exchangeability’	January 1, 2025

The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

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(3) IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRS Accounting Standards as endorsed by the FSC are as follows:

Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Amendments to IFRS 9 and IFRS 7, ‘Amendments to the January 1, 2026 classification and measurement of financial Instruments ’ Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets To be determined by between an investor and its associate or joint venture’ International Accounting Standards Board IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 - January 1, 2023 comparative information’ IFRS 18, ‘Presentation and disclosure in financial statements’ January 1, 2027 IFRS 19, ‘Subsidiaries without public accountability: disclosures’ January 1, 2027 Annual Improvements to IFRS Accounting Standards-Volume 11 January 1, 2026

Except for the following, the above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

A. Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’:

The IASB issued the amendments to:

(a)Add new disclosures for certain instruments with contractual terms that can change cash flows (such as some instruments with features linked to the achievement of environment, social and governance (ESG) targets), including a qualitative description of the nature of the contingent event, quantitative information about the possible changes to contractual cash flows that could result from those contractual terms and the gross carrying amount of financial assets and amortised cost of financial liabilities subject to these contractual terms.
(b)Update the disclosures for equity instruments designated at fair value through other comprehensive income. The entity shall disclose the fair value of each class of investment and is no longer required to disclose the fair value of each investment. In addition, the amendments require the entity to disclose the fair value gain or loss presented in other comprehensive income during the period, showing separately the fair value gain or loss related to investments derecognised during the reporting period and the fair value gain or loss related to investments held at the end of the reporting period; and any transfers of the cumulative gain or loss within equity during the reporting period related to the investments derecognised during that reporting period.
B. IFRS 18, ‘Presentation and disclosure in financial statements’
IFRS 18, ‘Presentation and disclosure in financial statements’ replaces IAS 1. The standard introduces a defined structure of the statement of profit or loss, disclosure requirements related to

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management-defined performance measures, and enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes.

4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

A. The consolidated financial statements of the Group have been prepared in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and International Accounting Standard 34, “Interim financial reporting” that came into effect as endorsed by the FSC.
B. These financial statements should be read with the consolidated financial statements for the year ended December 31, 2023.

(2) Basis of preparation

A. Except for the following items, these consolidated financial statements have been prepared under the historical cost convention:
(a) Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss.
(b) Financial assets at fair value through other comprehensive income.
(c) Defined benefit assets recognized based on the net amount of pension fund assets less present value of defined benefit obligations.
B. The preparation of financial statements in conformity with International Financial Reporting Standards, International Accounting Standards, IFRIC[®] Interpretations, and SIC[®] Interpretations that came into effect as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.

(3) Basis of consolidation

A. Basis for preparation of consolidated financial statements
The basis applied in these consolidated financial statements is consistent with that applied in the consolidated financial statements for the year ended December 31, 2023.
B. Subsidiaries included in the consolidated financial statements:

Name of Investor	Name of Subsidiary	Main Business Activities	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description
			September 30,2024	December 31,2023
Innolux Corporation	Innolux Holding Limited Keyway Investment Management Limited Landmark International Ltd. Toppoly Optoelectronics (B.V.I.) Ltd.	Investment holdings Investment holdings Investment holdings Investment holdings	100 100 100 100	100 100 100 100	100 — 100 — 100 — 100 —

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Name of Investor	Name of Subsidiary	Main Business Activities	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description
			September 30,2024	December 31,2023
Innolux Corporation Innolux Holding Limited Keyway Investment Management Limited Landmark International Ltd. Toppoly Optoelectronics (B.V.I.) Ltd. Innolux Hong Kong Holding Limited InnoJoy Investment Corporation Innolux Japan Co., Ltd. Innolux Singapore Holding Pte. Ltd. Rockets Holding Limited Suns Holding Ltd	Innolux Hong Kong Holding Limited Yuan Chi Investment Co., Ltd. InnoJoy Investment Corporation Innolux Japan Co., Ltd. Innolux Singapore Holding Pte. Ltd. InnoCare Optoelectronics Corporation GIO Optoelectronics Corp. INStek Corporation Rockets Holding Limited Suns Holding Ltd. Foshan Innolux Logistics Ltd. Ningbo Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. Toppoly Optoelectronics (Cayman) Ltd. Innolux Hong Kong Limited Innolux Japan Co., Ltd. CarUX Holding Limited Inno Capital Corporation Innolux USA Inc. INNOLUX OPTOELECTRONICS INDIA PRIVATE LIMITED Stanford Developments Limited Nets Trading Ltd. Warriors Technology Investments Ltd	Investment holdings Investment company Investment company Investment, R&D and sales company Investment holdings Investment, R&D, manufacturing and sales company Investment, R&D, manufacturing and sales company R&D, manufacturing and sales company Investment holdings Investment holdings Warehousing company Processing company Processing company Processing company Investment holdings Sales company Investment, R&D and sales company Investment holdings Investment company Sales company Sales company Investment holdings Investment company Investment company	100 100 100 54 100 49 76 — 100 100 100 100 100 100 100 100 46 86 100 100 100 100 100 100	100 100 100 54 100 50 76 40 100 100 100 100 100 100 100 100 46 95 100 100 100 100 100 100	100 — 100 — 100 — 54 — 100 — 51 (a) 76 — 40 (h) 100 — 100 — 100 — 100 — 100 — 100 — 100 — 100 — 46 — 95 (i) 100 — 100 — 100 — 100 — 100 — 100 —

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Name of Investor	Name of Subsidiary	Main Business Activities	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description	Ownership (%) September 30,2024 December 31,2023 September 30,2023 Description
			September 30,2024	December 31,2023
Toppoly Optoelectronics (Cayman) Ltd. CarUX Holding Limited Ultimate Fantasy Limited CARUX TECHNOLOGY PTE. LTD. CarUX Technology Hong Kong Holding Limited CarUX Technology Europe B.V. Stanford Developments Limited Ningbo Innolux Optoelectronics Ltd. InnoCare Optoelectronics Corporation GIO Optoelectronics Corp. Double Star Inc.	Nanjing Innolux Technology Ltd. Nanjing Innolux Optoelectronics Ltd. CARUX TECHNOLOGY PTE. LTD. Ultimate Fantasy Limited CarUX Holding Limited CarUX Technology Hong Kong Holding Limited CarUX Technology Europe B.V. CarUX Technology Taiwan Inc. CarUX Technology (Shanghai ) Ltd. CarUX Technology Germany GmbH Innocom Technology (Shenzhen) Co., Ltd. CarUX Technology (Ningbo) Ltd. InnoCare Optoelectronics Japan Co., Ltd. InnoCare Optoelectronics USA, INC. Ningbo Innolux Electronics Ltd. Innocare Optoelectronics Europe B.V. Double Star Inc. GIO (Maanshan) Optoelectronics Co., Ltd.	Sales company Processing company Investment and sales company Investment holdings Investment holdings Investment holdings Investment, sales, and R&D testing company Manufacturing and sales company Manufacturing and sales company Testing and maintenance company Processing company Processing company Sales company Sales company Manufacturing and sales company After-sales service company Investment holdings Processing company	100 100 100 — 5 100 100 100 100 100 100 100 100 100 100 100 100 100	100 100 100 — 5 100 100 100 100 100 100 100 100 100 100 100 100 100	100 — 100 — 100 — — (b) 5 — 100 (c) 100 (f) 100 (d) 100 (e) 100 (g) 100 — 100 (j) 100 — 100 — 100 — 100 — 100 — 100 —

(a) In the third quarter of 2024 and in the fourth quarter of 2023, the employee stock options issued by InnoCare Company were exercised and converted into ordinary shares, thereby decreasing the Company’s shareholding ratio.

(b) Ultimate Fantasy Limited was established in the first quarter of 2023 and was included in the consolidated financial statements since the date of establishment.

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  - (c) Innolux Optoelectronics Hong Kong Holding Limited changed its name to CarUX Technology Hong Kong Holding Limited in the second quarter of 2023.

  - (d) CarUX Technology Inc. changed its name to CarUX Technology Taiwan Inc. in the second quarter of 2023.

  - (e) Shanghai Innolux Optoelectronics Ltd. changed its name to CarUX Technology (Shanghai) Ltd. in the second quarter of 2023.

  - (f) Innolux Europe B.V. changed its name to CarUX Technology Europe B.V. in the third quarter of 2023.

  - (g) Innolux Technology Germany GmbH changed its name to CarUX Technology Germany GmbH in the third quarter of 2023.

  - (h) In the first quarter of 2024, INStek Corporation had completed liquidation and dissolution.

  - (i) In the second quarter of 2024, CarUX Holding Limited issued new shares and Innolux Hong Kong Holding Limited sold part of its holdings, thereby decreasing the Company’s shareholding ratio from 95% to 86%.

  - (j) Ningbo CarUX Technology Ltd. changed its name to CarUX Technology (Ningbo) Ltd. in the third quarter of 2024.

C. Subsidiaries not included in the consolidated financial statements: None.
D. Adjustments for subsidiaries with different balance sheet dates: None.
E. The restrictions on fund remittance from subsidiaries to the parent company: None.
F. Subsidiaries that have non-controlling interests that are material to the Group: None.
(4) Disposal groups held for sale
Disposal groups are classified as assets held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use, and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less costs to sell.

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

For more information, please refer to Note 5 of the consolidated financial statements for the year ended December 31, 2023.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

Cash and cash equivalents
Cash on hand, demand deposits and checking accounts	September 30,2024	December 31,2023	September 30,2023
	$ 30,356,241 7,511,594 2,000,000	$ 35,642,578 $ 34,242,783 14,870,006 9,363,988 — 2,500,000
Time deposits
Repurchase bonds Fixed income financial products in 3 months
	284,850	—	290,430
	$ 40,152,685	$ 50,512,584 $ 46,397,201

A. The Group associates with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.
B. The above time deposits expire in 3 months and risks of changes in their values are remote.

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(2) Financial assets and liabilities at fair value through profit or loss

Assets	September 30,2024	December 31,2023	September 30,2023
Current items
Financial assets mandatorily measured at fair value through profit or loss
Convertible bonds	$ 228,578	$ — $ —
Forward foreign exchange contracts	127,135 107,562 26,087	396,892 10,451 — 7,249,056 63,875 —
Beneficiary certificates Foreign exchange swap contracts Listed stocks
	4,128	— —
	$ 493,490	$ 460,767	$ 7,259,507
Non-current items Financial assets mandatorily measured at fair value through profit or loss

Listed stocks Unlisted stocks	$ 3,725,225	$ 3,788,437 $ 3,473,874
	1,310,999	1,131,716	1,254,149
Financial products	181,668	177,261	170,864
Convertible bonds	—	202,738	203,842
	$ 5,217,892	$ 5,300,152	$ 5,102,729

Liabilities	September 30,2024	December 31,2023	September 30,2023
Current items
Financial liabilities held for trading Forward foreign exchange contracts Foreign exchange swap contracts
	$ 45,065	$ 44,596	$ 279,542
	—	—	120,147
	$ 45,065	$ 44,596	$ 399,689

The non-hedging derivative instruments transaction and contract information are as follows:

	September 30, 2024	September 30, 2024	December 31, 2023
Derivative financial assets and liabilities	Contract Amount (Notional Principal) (in thousands)	Contract Period	Contract Amount (Notional Principal) (in thousands) Contract Period
Current items	USD (sell) $ 160,000 RMB (buy) 1,134,937 USD (sell) 157,000 JPY (buy) 22,260,590 TWD (sell) 838,235 JPY (buy) 3,700,000		USD (sell) $ 257,0002023/11-2024/02 RMB (buy) 1,850,771 2023/11-2024/02 RMB (sell) 325,0002023/11-2024/02 TWD (buy) 1,414,638 2023/11-2024/02 USD (sell) 35,0002023/12-2024/01 JPY (buy) 5,018,000 2023/12-2024/01
Forward foreign exchange contracts		2024/09-2024/10
		2024/09-2024/10
Forward foreign exchange contracts Forward foreign exchange contracts		2024/09-2024/10 2024/09-2024/10 2024/08-2024/10 2024/08-2024/10

~17~

	September 30, 2024	September 30, 2024	December 31, 2023	December 31, 2023	December 31, 2023
Derivative financial assets and liabilities	Contract Amount (Notional Principal) (in thousands)	Contract Period	Contract Amount (Notional Principal) (in thousands) Contract Period
Current items	EUR (sell) $ 5,000 USD (buy) 5,573 USD (sell) 92,000 TWD (buy) 2,952,028 USD (sell) 67,000 TWD (buy) 2,140,996		TWD (sell) $ 5,708,3772023/08-2024/05 JPY (buy) 26,350,000 2023/08-2024/05 EUR (sell) 4,700 2023/12-2024/01 USD (buy) 5,176 2023/12-2024/01 HKD (sell) 70,198 2023/12-2024/01 USD (buy) 9,000 2023/12-2024/01 USD (sell) 261,000 2023/10-2024/01 TWD (buy) 8,166,841 2023/10-2024/01 USD (sell) 137,0002023/11-2024/02 TWD (buy) 4,257,216 2023/11-2024/02
Forward foreign exchange contracts Forward foreign exchange contracts Forward foreign exchange contracts		2024/09-2024/10 2024/09-2024/10 2024/07-2024/10 2024/07-2024/10 2024/09-2024/10 2024/09-2024/10
Forward foreign exchange contracts

Foreign exchange swap contracts


			September 30, 2023
Derivative financial assets and liabilities			Contract Amount (Notional Principal) (in thousands) Contract Period
Current items
Forward foreign exchange contracts Forward foreign exchange contracts Forward foreign exchange contracts Forward foreign exchange contracts Forward foreign exchange contracts Forward foreign exchange contracts			USD (sell) $ 349,500 RMB (buy) 2,544,918 RMB (sell) 723,078 USD (buy) 99,000 RMB (sell) 325,000 TWD (buy) 1,421,476 USD (sell) 30,000 JPY (buy) 4,367,411 TWD (sell) 4,870,838 JPY (buy) 22,000,000 EUR (sell) 8,200 USD (buy) 8,865 HKD (sell) 36,780 USD (buy) 4,700 USD (sell) 297,500 TWD (buy) 9,463,608	$ 349,500	2023/08-2023/11 2023/08-2023/11 2023/09-2023/10 2023/09-2023/10 2023/08-2023/11 2023/08-2023/11 2023/09-2023/10 2023/09-2023/10 2023/06-2024/01 2023/06-2024/01 2023/08-2023/11 2023/08-2023/11 2023/08-2023/10 2023/08-2023/10
				8,200 8,865

Forward foreign exchange contracts				36,780
				4,700
Forward foreign exchange contracts				297,500 9,463,608	2023/07-2023/12 2023/07-2023/12

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	September 30, 2023	September 30, 2023	September 30, 2023
Derivative financial assets and liabilities	Contract Amount (Notional Principal) (in thousands) Contract Period
Current items
Foreign exchange swap contracts	USD (sell) TWD (buy)	$ 177,000 5,585,671	2023/08-2023/11 2023/08-2023/11

The Group entered into forward foreign exchange contracts to hedge exchange rate risk of import and export proceeds in foreign currency, foreign exchange swap contracts are to meet fund procurement demand. However, these contracts are not accounted for using hedge accounting.

(3) Financial assets at fair value through other comprehensive income

	September 30,2024	December 31,2023	September 30,2023
Non-current items
Equity instruments
Listed stocks Unlisted stocks	$ 8,030,285 56,788	$ 6,532,864	$ 5,149,695
		132,150	217,969
	$ 8,087,073	$ 6,665,014 $ 5,367,664

A. The Group has elected to classify equity instruments that are considered to be strategic investments and steady dividend income as financial assets at fair value through other comprehensive income.
B. For information on other comprehensive income for fair value change recognized by the Group for the nine-month periods ended September 30, 2024 and 2023, please refer to Note 6(22) “Other equity”.

(4) Financial assets at amortized cost

“Other equity”. Financial assets at amortized cost
	September 30,2024	December 31,2023	September 30,2023
Current items
Principal guaranteed financial assets	$ 4,144,846	$ 11,236,955	$ 39,906,386
Corporate bonds	—	876,036	1,214,954
	$ 4,144,846	$ 12,112,991	$ 41,121,340
Non-current items
Principal guaranteed financial assets	$ 25,630,083	$ 18,813,183 $ 17,849,465

A. The Group recognized $219,521, $277,004, $614,276 and $630,095 of interest income arising from the financial assets at amortized cost for the three-month and the nine-month periods ended September 30, 2024 and 2023, respectively.
B. The Group associates with a variety of financial institutions and counterparties all with high credit quality to disperse credit risk, so it expects that the probability of financial institution and counterparty default is remote.

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(5) Notes receivable and accounts receivable

	September 30,2024	December 31,2023	September 30,2023
Notes receivable	$ 462,396	$ 256,908	$ 250,010
Accounts receivable	34,601,574	29,612,190	35,812,812
Total	35,063,970	29,869,098	36,062,822
Less: Allowance for uncollectible accounts	(285,337)	(284,588)	(280,106)
	$ 34,778,633	$ 29,584,510	$ 35,782,716
A. The aging analysis of accounts receivable and notes September 30,2024 Not past due $ 33,290,475 Up to 60 days 1,348,552 61 to 180 days 394,671 Over 180 days 30,272 $ 35,063,970		receivable is as follows:
	September 30,2024	December 31,2023	September 30,2023
	$ 33,290,475	$ 28,745,416 $ 34,698,957
	1,348,552 394,671 30,272	1,048,924 1,010,371 50,902 60,204 23,856 293,290
	$ 35,063,970	$ 29,869,098 $ 36,062,822

The above aging analysis was based on past due date.

B. As of September 30, 2024, December 31, 2023 and September 30, 2023, accounts receivable and notes receivable were all from contracts with customers. As of January 1, 2023, the balance of receivables from contracts with customers amounted to $33,157,027.

C. Information relating to credit risk of accounts receivable is provided in Note 12(2).

(6) Inventories

Inventories
	September 30,2024	December 31,2023	September 30,2023
Raw materials and supplies	$ 4,959,930	$ 4,953,641	$ 5,630,203
Work in progress	16,168,587	13,595,294	14,454,013
Finished goods	19,924,196	18,601,641	15,825,821
	$ 41,052,713	$ 37,150,576	$ 35,910,037

For the three-month and nine-month periods ended September 30, 2024 and 2023, the Group recognized cost of goods sold for inventories that have been sold at $50,446,801, $53,481,916, $150,721,585 and $156,983,425 and recognized net inventory gain (loss) at ($23,974), ($27,937), $750,345 and ($64,098) due to write-down reversal (write-down) of cost of scrap inventories to net realizable value, respectively.

(7) Investments accounted for under the equity method

	September 30,2024	December 31,2023	September 30,2023
FI Medical Device Manufacturing Co., Ltd.	$ 345,364	$ 308,214	$ 327,466
CDIB-Innolux Limited Partnership CDIB-Innolux II Limited Partnership	251,346	243,859	242,994
	197,873	—	—
PanelSemi Corporation	115,013	95,884	116,018
Ampower Holding Ltd.	47,503	48,561	49,470
Others	7,785	7,073	8,882
	$ 964,884	$ 703,591	$ 744,830

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The operating results of the Group’s share in all individually immaterial associates are summarized below:

below:
Profit (loss) for the period from continuing operations Other comprehensive income (loss) - net of tax Total comprehensive income (loss)	For the three-month periods ended September 30, 2024 2023 $ (11,544) $ 76,940 (1,141) (43,272)		For the nine-month periods ended September 30,
	2024		2024 2023
	$ (11,544) (1,141)		$ 10,067 $ 54,272 5,708 (25,211)
	$ (12,685)	$ 33,668	$ 15,775 $ 29,061

(8) Property, plant and equipment

Cost: Land Buildings Machinery and equipment Other equipment			2024	Transfer, net exchange differences and others At September 30 $ — $ 4,093,726 (13,249,807) 195,779,367 11,135,314 564,672,335 2,448,188 52,611,668 333,695 817,157,096 12,411,338 (152,768,115) (1,612,476) (489,393,461) (220,093) (47,051,436) 10,578,769 (689,213,012) (12,538,651) 6,833,476 $ 134,777,560
	At January1	Additions	Disposals

	$ 4,093,726	$ —	$ —
	208,693,827 560,880,697 51,757,595	537,925 1,688,740 49,968	(202,578) (9,032,416) (1,644,083)
Accumulated depreciation and impairment: Buildings Machinery and equipment Other equipment Unfinished construction and equipment under acceptance	825,425,845	2,276,633	(10,879,077)

	(160,271,939) (481,055,228) (45,670,031) (686,997,198) 10,824,364	(5,105,633) (15,108,932) (2,778,600)	198,119 8,383,175 1,617,288
		(22,993,165)	10,198,582
		8,547,763	—
	$ 149,253,011

Cost: Land Buildings Machinery and equipment Other equipment			2023
	At January1 $ 4,093,726 208,111,269 545,736,320 51,037,607 808,978,922 (156,000,139) (467,000,256) (44,540,303) (667,540,698) 16,095,294 $ 157,533,518	Additions $ — 517,480 2,670,640 5,593 3,193,713 (5,438,198) (15,612,814) (3,040,511) (24,091,523) 12,893,041	Disposals $ — (175,972) (3,807,903) (1,574,696) (5,558,571) 172,771 3,750,897 1,560,328 5,483,996 —	Transfer, net exchange differences and others At September 30 $ — $ 4,093,726 1,863,179 210,315,956 13,871,361 558,470,418 2,942,260 52,410,764 18,676,800 825,290,864 (363,771) (161,629,337) (747,570) (479,609,743) (126,354) (46,146,840) (1,237,695) (687,385,920) (14,201,820) 14,786,515 $ 152,691,459
Accumulated depreciation and impairment:
Buildings Machinery and equipment Other equipment
Unfinished construction and equipment under acceptance

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A. Information about the property, plant and equipment that were pledged to others as collateral is provided in Note 8.
B. As of September 30, 2024, December 31, 2023 and September 30, 2023, the prepayments for business facilities which have not yet entered the factory (shown as ‘other non-current assets’) amounted to $1,170,496, $914,846 and $934,789, respectively.
C. For the three-month and nine-month periods ended September 30, 2024 and 2023, the Company conducted impairment assessments on non-financial assets with extremely low asset activation and capacity utilization rates. Because the asset impairments recognized in previous years did not exist or were reduced, or their recoverable amounts were estimated to be low at its book value, impairment loss reversal benefits of $1,006, impairment losses of $0, impairment loss reversal benefits of $21,902 and impairment losses of $1,535,377 were recognized, respectively.
(9) Leasing arrangements－lessee
A. The Group leases various assets including land, buildings and other equipment. Rental contracts are typically made for periods of 2 to 50 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.
B. Short-term leases with a lease term of 12 months or less comprise office, dormitory and equipment. Low-value assets comprise computer equipment.
C. The carrying amounts of right-of-use assets and the depreciation charge are as follows:

	September 30,2024	September 30,2024	December 31,2023	December 31,2023	September 30,2023
	Carryingamount		Carryingamount Carryingamount
Land Buildings	$ 3,452,328		$ 3,942,352		$ 4,078,145
	124,741		149,272		168,253
Other equipment	313		217 263
	$ 3,577,382		$ 4,091,841		$ 4,246,661

	For the three-month periods ended September 30,			For the nine-month periods ended September 30,
	2024	2023		2024 2023
	Depreciation Charge	Depreciation Charge		Depreciation Charge Depreciation Charge
Land Buildings	$ 110,409	$ 113,386		$ 341,665 $ 356,817
	17,499	16,482		49,113 47,020 188 946
Other equipment	94	287
	$ 128,002	$ 130,155		$ 390,966 $ 404,783

D. For the three-month and nine-month periods ended September 30, 2024 and 2023, the additions to right-of-use assets were $12,272, $9,574, $19,710 and $40,140, respectively.
E. The information on income and expense accounts relating to lease contracts is as follows:

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	For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Items affecting profit or loss Expense on variable lease payments $ 45,634 $ 47,700 $ 135,053 $ 140,063 Interest expense on lease liabilities 16,311 17,789 49,819 55,920 Expense on short-term lease contracts 13,288 15,785 46,391 45,591 Expense on leases of low- value assets 5,427 7,182 16,029 21,842 F. For the nine-month periods ended September 30, 2024 and 2023, the Group’s total cash outflow for leases were $750,030 and $715,852, respectively. Investment property 2024 At January1 Additions At September 30	For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Items affecting profit or loss Expense on variable lease payments $ 45,634 $ 47,700 $ 135,053 $ 140,063 Interest expense on lease liabilities 16,311 17,789 49,819 55,920 Expense on short-term lease contracts 13,288 15,785 46,391 45,591 Expense on leases of low- value assets 5,427 7,182 16,029 21,842 F. For the nine-month periods ended September 30, 2024 and 2023, the Group’s total cash outflow for leases were $750,030 and $715,852, respectively. Investment property 2024 At January1 Additions At September 30	For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Items affecting profit or loss Expense on variable lease payments $ 45,634 $ 47,700 $ 135,053 $ 140,063 Interest expense on lease liabilities 16,311 17,789 49,819 55,920 Expense on short-term lease contracts 13,288 15,785 46,391 45,591 Expense on leases of low- value assets 5,427 7,182 16,029 21,842 F. For the nine-month periods ended September 30, 2024 and 2023, the Group’s total cash outflow for leases were $750,030 and $715,852, respectively. Investment property 2024 At January1 Additions At September 30	For the nine-month periods ended September 30,
		2023		2024 2023

		$ 47,700		$ 135,053 $ 140,063
		17,789		49,819 55,920
		15,785 7,182		46,391 45,591 16,029 21,842
			2024
	At January1		Additions At September 30
Cost: Land Buildings Accumulated depreciation:	$ 188,247 439,228		$ — $ 188,247 — 439,228
	627,475		— 627,475

Buildings	(211,398)		(20,841) (232,239)
	$ 416,077		$ (20,841) $ 395,236

			2023
	At January1		Additions At September 30
Cost:	$ 188,247 439,228		$ — $ 188,247 — 439,228
Land Buildings
Accumulated depreciation:	627,475		— 627,475

Buildings	(183,609)		(20,842) (204,451)
	$ 443,866		$ (20,842) $ 423,024

F. For the nine-month periods ended September 30, 2024 and 2023, the Group’s total cash outflow for leases were $750,030 and $715,852, respectively.

(10) Investment property

The fair value of the investment property held by the Group as at September 30, 2024, December 31, 2023 and September 30, 2023 was $1,832,306, $1,751,066 and $1,700,583, respectively. The amounts mentioned above represent valuation results of comparative method based on market trading information categorized within Level 3 in the fair value hierarchy.

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(11) Intangible assets

A. Intangible assets are goodwill, payments for TFT-LCD related technology and royalty. Details of intangible assets are as follows:

			2024
	At January1	Additions	Disposals	Transfer, net exchange differences and others At September 30
Cost: Patents and royalty Goodwill Others	$ 8,230,654 17,117,339 4,460,568	$ — — —	$ — — (63,132)	$ 34,029 $ 8,264,683 — 17,117,339 40,069 4,437,505
	29,808,561	—	(63,132)	74,098 29,819,527
Accumulated amortization and impairment:	(8,208,741) (4,057,448)	(15,479) (95,075)	— 63,132	11 (8,224,209) 536 (4,088,855)
Patents and royalty
Others
	(12,266,189)	(110,554)	63,132	547 (12,313,064)
	$ 17,542,372	$ (110,554)	$ —	$ 74,645 $ 17,506,463
				Transfer, net exchange differences and others At September 30 $ 800 $ 8,230,654 — 17,117,339 101,230 4,467,587 102,030 29,815,580 — (8,203,831) (5,478) (4,102,027) (5,478) (12,305,858) $ 96,552 $ 17,509,722
			2023
	At January1 $ 8,229,854 17,117,339 4,677,996 30,025,189 (8,188,585) (4,325,244) (12,513,829) $ 17,511,360	Additions $ — — 103 103 (15,246) (82,907) (98,153) $ (98,050)	Disposals
Cost: Patents and royalty Goodwill Others			$ — — (311,742)
			(311,742)
Accumulated amortization and impairment:			— 311,602
Patents and royalty
Others
			311,602
			$ (140)

B. Details of amortization of intangible assets are as follows:

	For the three-month periods ended September 30,	For the three-month periods ended September 30,	For the nine-month periods ended September 30,	For the nine-month periods ended September 30,
	2024	2023	2024 2023
Operating costs	$ 13,515	$ 10,703	$ 35,945	$ 31,263 66,391
Operating expenses	25,572	22,507	74,789
	$ 39,087	$ 33,210	$ 110,734	$ 97,654

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C. The Group periodically performed impairment assessment on the recoverable amount of goodwill and property, plant and equipment, and used the value in use as the basis for calculation of the recoverable amount.The value in use was calculated based on the estimated present value of future cash flows for five years.

(12) Disposal groups held for sale

In July 2024, the Company's governance unit and management decided to dispose of its plants and ancillary facilities, and these assets and liabilities have been reclassified as disposal group held for sale then.The relevant procedures are expected to be completed within the year. As of September 30, 2024, gain on disposal group held for sale was $149,465 (shown as ‘Other gains and losses’), and the assets were reclassified from property, plant and equipment and right-of-use assets of $2,421,016 and $254,858, respectively, and liabilities directly related to non-current assets for sale (shown as ‘Other current liabilities-other’) were reclassified from lease liabilities - current and lease liabilities - non-current of $37,825 and $224,268, respectively. In August, 2024, the Company signed a contract with Taiwan Semiconductor Manufacturing Company Limited to sell the plants and ancillary facilities. The total transaction price amounted to NT$17.14 billion, and the assets and liabilities related to the plants and ancillary facilities have been reclassified as disposal group held for sale, and the Company received in advance for the transaction amounted to $1,714,286 (shown as ‘Other current liabilities-other’).

(13) Short-term borrowings

(13)	Short-term borrowings
(14)	Type of borrowings	September 30,2024		December 31,2023		September 30,2023 Collateral
	Bank borrowings Unsecured borrowings
		$ 2,474,607		$ 170,000		$ 350,000 None
	Range of interest rates	1.88%~2.80%		1.78%~1.80%		1.80%~1.83%
	Other payables
			September 30,2024		December	31,2023	September 30,2023
	Other personnel expenses		$ 7,696,935		$ 8,372,824		$ 7,004,702
	Payable on machinery and equipment Repairs and maintenance and Utilities expense payable		3,821,793		5,167,549 3,604,584		4,174,843 3,977,375
			3,742,494
	Other payables		10,006,742		11,191,105		11,085,838
			$ 25,267,964		$ 28,336,062		$ 26,242,758

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- (15) Long term borrowings

) Long-term borrowings
Type of borrowings	Period	September 30, 2024	December 31, 2023	September 30, 2023
Syndicated bank borrowings	2019/4/15 ~2026/3/24	$ 27,550,000	$ 37,500,000	$ 68,125,000
Unsecured borrowings	2021/12/2 ~2030/12/20	3,414,828	2,141,760	1,728,748
Secured borrowings	2021/9/22 ~2027/7/2	35,000	25,000 (113,698)	33,333 (144,850)
Less: Administrative expenses charged by syndicated banks Current portion (includes administrative expenses) Range of interest rates		(74,341)
		(7,757,560)	(7,575,503) (38,157,100)
		$ 23,167,927	$ 31,977,559	$ 31,585,131
		0.50%~3.80%	1.38%~3.80% 1.38%~4.00%

A. Please refer to Note 8 for the information on assets pledged as collateral for long-term borrowings.
B. The syndicated borrowing agreements specified that the Company shall meet covenants on current ratio, liability ratio, interest coverage, and tangible net equity, based on the Company’s annual consolidated financial statements audited by independent auditors. The Company’s financial ratios on the consolidated financial statements for the year ended December 31, 2023 are in compliance with the covenants on the syndicated borrowing agreement.
C. For repayment of borrowings from financial institutions and financing mid-term working capital fund, the Board of Directors approved the signing of a syndicated borrowing with financial institution in the amount of $37.5 billion on May 5, 2020. The borrowing has been drawn down in the first quarter of 2023.
D. For repayment of existing financial liabilities, financing mid-term working capital fund and sufficing green expenditures, the Board of Directors approved the signing of a syndicated borrowing with financial institution in the amount of $40 billion on July 27, 2023. As of September 30, 2024, the borrowing has yet to be drawn down.
(16) Pensions
A. Defined benefit pension plans
- (a) The Company and its domestic subsidiaries have a defined benefit pension plan in accordance with the Labor Standards Law, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law.
- (b) In January 2024, the Science Park, Ministry of Science and Technology has granted approval to the Company to stop contributing to the retirement fund temporarily.

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B. Defined contribution pension plans
(a) Effective July 1, 2005, the Company and its domestic subsidiaries have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality.
(b) The Company’s foreign subsidiaries have provided the pension in accordance with statutory laws and regulations.
C. The pension costs under the abovementioned pension plans of the Group for the three-month and nine-month periods ended September 30, 2024 and 2023 were $453,635, $481,267, $1,382,595 and $1,424,171, respectively.

(17) Share-based payment

A. As of September 30, 2024 and 2023, the share-based payment arrangements of the Group were as follows:

as follows:
Type of arrangement	Grant date	Quantity granted (in thousand units)	Contract period (inyears) Vesting conditions
Employee stock options Capital increase for employee stock options Restricted Stock Award Treasury stock transferred to employees Restricted Stock Award Restricted Stock Award	2020/07/07	3,414	6	Note 1
	2023/03/23 2023/03/24	540 6,844	—	Note 2 Note 3
			10
	2023/10/26	40,418	—	Vested immediately
	2024/01/26	151	—	Note 3
	2024/07/25	78	—	Note 3

As of September 30, 2024, the treasury stock transferred to employees had expired and 2,058 thousand shares became invalid.

Note 1: The employees’ stock options of the subsidiary, InnoCare Company, can be exercised based on the issue date. The employee stock options are vested after 2, 3 and 4 years of service at the rate to 30%, 30% and 40%, respectively. Stock options that were not exercised before the expiry date will be permanently forfeited.
Note 2: Relative to the capital increase for employee stock options of the subsidiary, InnoCare Company, the board of directors of InnoCare Company during its meeting on December 28, 2022 resolved to increase capital totaling 3,600 thousand shares, and retained 540 thousand shares as employees’ stock options.
Note 3:The restricted stocks of the subsidiary, CarUX Holding Limited (“CarUX Company”), shall be exercised based on the issue date under the following two plans: (a) the restricted stocks are 100% vested after 4 years of service and can be exercised based on the specified non-marketing price of issuance; and (b) the restricted stocks are vested after 1 to 4 years of service at the rate to 25%, 25%, 25% and 25%, respectively and can be exercised based on specified non-marketing price of issuance.
B. Details of the share-based payment arrangements are as follows:
Restricted stock award－CarUX Company
- As of September 30, 2024, the details of the restricted stock award of CarUX Company are as follows:

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The board of directors of CarUX Company during its meeting on March 6, 2023 resolved the issuance of restricted stock award, whereby the beneficiaries include the employees of CarUX Company and its subsidiary and related individuals who provide similar services. The grant dates of the restricted stocks of CarUX Company were July 25, 2024, January 26, 2024 and March 24, 2023, and the issue prices were USD 0.7, USD 0.5 and USD 0.5 dollars per share, respectively, and the fair values of the restricted stock were USD 6.949, USD 4.16 and USD 1.21 dollars per share on the grant date, respectively. In the third and first quarter of 2024, a total of 78 thousand and 151 thousand restricted stock award shares had expired, and subsequently, CarUX Company granted the same number of restricted stock award shares to related individuals, respectively. As of September 30, 2024, CarUX Company has issued 6,844 thousand restricted shares, at a par value of USD 0.001 dollars, for a total amount of USD 7,000.

The limited right of the beneficiaries to allocate or acquisition before vesting conditions are as follows:

(1) The restrictions before vesting conditions are met:
(a) Before vesting, the restricted stocks granted to the employees shall be in custody by the trust institution which was designated by CarUX Company, and the employees needs to sign the related documents and follow the procedures.
(b) Except for the restrictions under the custody agreement as described in the preceding paragraph, the employees are not allowed to sell, mortgage, transfer, donate, pledge, or otherwise dispose the restricted stocks before vesting conditions.
(c) The employee shall immediately deliver the restricted stocks to the trust institution after the restricted stocks are issued, and the employee may not request the trustee to return the restricted stocks before the vesting conditions are met.
(2) The vested conditions for the aforementioned plan are as follows: After the restricted stocks are granted to the employees, they need to be employed by CarUX Company and its subsidiaries at the expiration of the vesting period. Once they meet the non-market vesting conditions set by CarUX Company and its subsidiaries, and have not violated the labor contract, work conditions or contractual agreements with CarUX Company and its subsidiaries, the number of shares will be allocated annually or in a certain proportion.

CarUX Company and its subsidiaries use the income method to estimate the fair value of the restricted stocks granted. The reference factors are summarized as follows:

Type of arrangement	Grant date	Discount rate	Discount for turnover	Discount for control right
Restricted stock award	2024.07.25	Not applicable (Note A)	Not applicable (Note A)	Not applicable (Note A)
Restricted stock award Restricted stock award	2024.01.26 2023.03.24	13.9% 13.7%	7.2% 12%	20% 20%

CarUX Company and its subsidiaries consider both service conditions and non-market vesting conditions when the restricted stocks are issued. CarUX company and its subsidiaries also take into account the probability as to whether the non-market vesting

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conditions will be achieved. On the grant date and as of September 30, 2024, no related expense and other equity - unearned remuneration was recognized.

Note A: Using the last fundraising price in an inactive market.

－
1. Employee stock options InnoCare Company

ployee stock options－	InnoCare Company	InnoCare Company
	2024		2023
	Quantity (in thousand units)	Weighted-average exercise price (in dollars)	Quantity (in thousand units) Weighted-average exercise price (in dollars)
Options outstanding at the beginning of the period Options exercised Options outstanding at the end of the period Options exercisable at the end of the period	1,763 (1,267) 496	$ 14.50 14.28 14.28	2,614 $ 14.50 (844) 14.50 1,770 14.50
	496	14.28	404 14.50

C. The expiry date and exercise price of stock options outstanding at balance sheet date are as follows:

follows:
Issue date approved 2020.07.7	Expirydate 2026.7.06	September 30,2024
		Quantity (in thousand units) Exercise price (in dollars) 496 $ 14.28

		December 31,2023
Issue date approved	Expirydate 2026.7.6	Quantity (in thousand units) Exercise price (in dollars)
2020.7.7		1,763 $ 14.50
Issue date approved
		September 30,2023
	Expirydate	Quantity (in thousand units) Exercise price (in dollars)
2020.7.7	2026.7.6	1,770 $ 14.50

D. The fair value of stock options granted is measured using the Black-Scholes option-pricing model. Relevant information is as follows:

formation	is as follows:
Price (in dollars)	Exercise price (in dollars)	Expected volatility (%)	Expected duration (inyears)	Risk-free interest rate(%)
23.61	22.5	35.59~ 37.23	4~5	0.34~ 0.37
99.69	70	33.09 5 days		0.98

E. For the three-month and nine-month periods ended September 30, 2024 and 2023, the Group recognized expenses on share-based payment transaction (equity settlement) were $44, $737, $1,437 and $19,446, respectively.

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(18) Provisions-current

Provisions-current
At January 1, 2024 Additions during the period Used (unused amounts reversed) during the period Effect of change in exchange rate At September 30, 2024	Warranty	Litigation and others	Total
	$ 1,694,169	$ 1,678,598	$ 3,372,767
	477,065	154,518	631,583
	(490,229)	— (490,229
	225	—	225
	$ 1,681,230	$ 1,833,116	$ 3,514,346

A. Warranty

The Group provides warranty on TFT-LCD panel products sold. Provision for warranty is estimated based on historical warranty data of TFT-LCD panel products.

B. Litigation and others

Litigation and other provisions for the Group are related to patents of TFT-LCD panel products.

For information on estimation of provisions, please refer to Note 9(1).

(19) Share capital

A. As of September 30, 2024, the Company’s authorized and outstanding capital were $120,000,000 and $79,891,974, with a par value of $10 (in dollars) per share, respectively. All proceeds from shares issued have been collected.

Movements in the number of the Company’s ordinary shares outstanding are as follows:

	2024	2023
	Number of ordinary shares(in thousand units)	Number of ordinary shares(in thousand units)
At January 1	9,074,006	9,511,206
Cash capital reduction	(1,088,881)	(475,560)
At September 30	7,985,125	9,035,646

B. Capital reduction

To adjust the capital structure, the stockholders of the Company during their meeting on May 31, 2024 resolved to implement a capital reduction and return capital in cash to stockholders. The registration of the capital reduction was approved by the Taiwan Stock Exchange in accordance with the Letter No.Tai-Zheng-Shang-Yi-Zi-1131803110, dated July 8, 2024. The capital reduction amounted to $10,894,360 for a total of 1,089,436 thousand shares, and the ratio of capital reduction was 12%. The effective date of the capital reduction was July 10, 2024. The change of registration was completed on July 18, 2024. The effective date of the replacement of shares due to the capital reduction was August 23, 2024.

To adjust the capital structure, the stockholders of the Company during their meeting on May 31, 2023 resolved to implement a capital reduction and return capital in cash to stockholders. The registration of the capital reduction was approved by the Taiwan Stock Exchange in accordance with the Letter No.Tai-Zheng-Shang-Yi-Zi-1121803192, dated July 10, 2023. The capital reduction amounted to $4,778,228 for a total of 477,823 thousand shares, and the ratio of capital reduction was 5%. The effective date of the capital reduction was July 12, 2023. The

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change of registration was completed on July 20, 2023. The effective date of the replacement of shares due to the capital reduction was August 25, 2023.

C. Treasury shares
(a) Reason for share reacquisition and movements in the number of the Company’s treasury shares are as follows:

	2024		2023
	Quantity (in thousand units)	Book value	Quantity (in thousand units)	Book value
At January 1 Cash capital reduction At September 30	4,627	$ 62,467	45,250	$ 602,916
	(555)	(5,553)	(2,263)	(22,625)
	4,072	$ 56,914	42,987	$ 580,291

The Company acquired a total of 50,000 thousand treasury shares at $650,416 to be reissued to the employees in the second quarter of 2022. After the cash capital reduction declaration became effective and the change registration was completed in the third quarter of 2024, 2023 and 2022, the Company eliminated 555 thousand shares, 2,263 thousand shares and 4,750 thousand shares and reduced cost of treasury shares by $5,553, $22,625 and $47,500, respectively. In the fourth quarter of 2023, treasury stocks transferred to employees of the Company and subsidiaries were 40,418 thousand shares, 38,360 thousand shares were executed, and cost of employees’ compensation and transferred amount were $213,811 and $248,975, respectively. The aforementioned amount is lower than the carrying amount of treasury stock. Thus, the differences were offset as share capital generated from treasury stock transactions.

(b) Pursuant to the R.O.C. Securities and Exchange Act, the number of shares bought back as treasury share should not exceed 10% of the number of the Company’s issued and outstanding shares and the amount bought back should not exceed the sum of retained earnings, paid-in capital in excess of par value and realized capital surplus.
(c) Pursuant to the R.O.C. Securities and Exchange Act, treasury shares should not be pledged as collateral and shareholder's rights should not be enjoyed before it is reissued.
(d) Pursuant to the R.O.C. Securities and Exchange Act, treasury shares should be reissued to the employees within five years from the reacquisition date and shares not reissued within the five-year period are to be cancelled.
(20) Capital surplus

Pursuant to the R.O.C. Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paid-in capital each year. Accumulated deficit shall first be covered by retained earnings before the capital reserve can be used to cover the accumulated deficit.

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At January 1 Recognition of changes in ownership interests in subsidiaries Recognition of change in equity of associates in proportion to the Group's ownership			2024	2024
	Share premium	Treasury share transactions	Changes in ownership interests in subsidiaries	Share of profit (loss) of associates accounted for under equity method	Difference between proceeds on acquisition or disposal of equity interest in a subsidiary and its carrying amount Total
	$ 100,054,920 — —	$ 3,117,490 — —	$ 172,563 2,101,587 —	$ 48,080 — 58,003	$ 75,605 $ 103,468,658 — 2,101,587 — 58,003
Difference between consideration and carrying amount of subsidiaries disposed	—	—	—	—	230,490	230,490
Others At September 30	27,020	—	—	—	— 27,020
	$ 100,081,940	$ 3,117,490	$ 2,274,150	$ 106,083	$ 306,095 $ 105,885,758

Others At September 30	27,020 $ 100,081,940	— $ 3,117,490	— — $ 2,274,150 $ 106,083	— — $ 2,274,150 $ 106,083	— 27,020 $ 306,095 $ 105,885,758	— 27,020 $ 306,095 $ 105,885,758
			2023
At January 1 Recognition of changes in ownership interests in subsidiaries Recognition of change in equity of associates in proportion to the Group's ownership	Share premium	Treasury share transactions	Changes in ownership interests in subsidiaries	Share of profit (loss) of associates accounted for under equity method	Difference between proceeds on acquisition or disposal of equity interest in a subsidiary and its carrying amount Total
	$ 100,006,693 — —	$ 3,183,414 — —	$ 16,653 157,112 —	$ 41,524 — (17,424)	$ 64,130	$ 103,312,414
					— — 11,475 —	157,112 (17,424) 11,475 15,294
Difference between consideration and carrying amount of subsidiaries disposed	—	—	—	—
Others At September 30	15,294	—	—	—
	$ 100,021,987	$ 3,183,414	$ 173,765	$ 24,100	$ 75,605	$ 103,478,871

(21) Retained earnings

A. Under the Company’s Articles of Incorporation, the current year’s earnings, if any, shall first be offset against prior years’ operating losses, then set aside 10% of the remaining amount as legal reserve (until the legal reserve equals the paid-in capital). Preferred dividend shall be distributed after setting aside or reversing a special reserve according to related regulations. The appropriation of the remaining amount along with the unappropriated earnings from previous years shall be proposed by the Board of Directors and resolved by the shareholders. The net decrease in other equity accumulated in prior periods should be appropriated from prior period's undistributed earnings to a special reserve of the same amount, and if there is a

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deficiency, the same amount should be appropriated from the post-tax profit for the period plus the amount of items other than post-tax profit for the period, and the amount was included in the unappropriated earnings for the period.

Depending on the Company's future long-term financial planning, investment environment, industry competition, capital expenditure budget, capital requirements and protection of shareholders' rights, dividends should account for at less 20% of the distributable earnings for the year. However, as the distributable earnings is lower than 2% of the paid-in capital, the Company may choose not to distribute dividends and transferred dividends to the retained earnings. Earnings shall be preferably distributed using cash dividends and may also be distributed using stock dividends. The ratio for cash dividends shall not be less than 50% of the total amount of dividends distributed. The aforementioned dividend distribution rate may be adjusted based on financial, business and operational factors.
B. Except for covering accumulated deficit or issuing new stocks or cash to shareholders in proportion to their share ownership, the legal reserve shall not be used for any other purpose. The use of legal reserve for the issuance of stocks or cash to shareholders in proportion to their share ownership is permitted, provided that the balance of the reserve exceeds 25% of the Company’s paid-in capital.
C. The 2023 and 2022 deficit compensation was approved at the stockholders’ meeting in May 2024 and May 2023, respectively. The Company recognized appropriation for special reserve of $1,633,547 and $2,361,016 in 2024 and 2023, respectively.

(22) Other equity items

Other equity items
At January 1 Currency translation differences Revaluation - gross Share of other comprehensive income of associates Effect of income tax At September 30		2024
	Currency translation $ (9,809,347) 3,542,622 — 5,708 — $ (6,261,017)	Financial assets at fair value through other comprehensive income Total $ 2,610,648 $ (7,198,699) — 3,542,622 995,471 995,471 — 5,708 (195,492) (195,492) $ 3,410,627 $ (2,850,390)

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						2023	2023	2023
			Currency translation Financial assets at fair value through other comprehensive income Total $ (8,173,822) $ 2,608,670 $ (5,565,152) 1,645,456 — 1,645,456 — (500,484) (500,484) (25,211) — (25,211) — 88,446 88,446 $ (6,553,577) $ ($ 2,196,632 $ (4,356,945) For the three-month periods ended September 30, For the nine-month periods ended September 30,
At January 1
Currency translation differences
Revaluation - gross
Share of other comprehensive income of associates
Effect of income tax
At September 30
Operating income
			For the three-month periods ended September 30,
			2024	2023		2024 2023
TFT-LCD products	$		55,473,014	$ 57,653,668		$ 162,825,907 $ 158,336,334
The Group derives revenue from the transfer of goods at a point in time. Interest income For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Interest income from bank deposits $ 282,403 $ 247,382 $ 1,090,742 $ 1,185,050 Interest income from financial assets at amortized cost 219,521 277,004 614,276 630,095 $ 501,924 $ 524,386 $ 1,705,018 $ 1,815,145 Other income For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Service revenue $ 108,690 $ 172,662 $ 290,372 $ 595,580 Grant revenue 133,937 32,395 217,150 140,999 Dividend income 73,949 24,624 157,510 187,898 Rental revenue 43,909 30,645 141,194 99,551 Other income 212,532 711,013 743,637 1,483,007 $ 573,017 $ 971,339 $ 1,549,863 $ 2,507,035
		For the three-month periods ended September 30,
		2024			2023
Interest income from bank deposits		$ 282,403			$ 247,382
Interest income from financial assets at amortized cost		219,521			277,004		614,276	630,095
Other income		$ 501,924			$ 524,386

		For the three-month periods ended September 30,
		2024			2023		2024 2023

Service revenue		$ 108,690			$ 172,662		$ 290,372 $ 595,580
Grant revenue		133,937			32,395		217,150 140,999
Dividend income		73,949			24,624		157,510 187,898
Rental revenue		43,909			30,645		141,194 99,551
Other income		212,532			711,013		743,637 1,483,007
		$ 573,017			$ 971,339		$ 1,549,863 $ 2,507,035

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(26) Other gains and losses

(26)	Other gains and losses
(27) (28)		For the three-month periods ended September 30,		For the nine-month periods ended September 30,
		2024	2023	2024 2023
	Net gain (loss) on financial assets and liabilities at fair value through profit or loss	$ 1,242,700	$ (1,175,883)	$ (1,320,467) $ (2,549,980)
	Net currency exchange gain (losses) Gain on disposal of intangible assets Loss on disposal of property, plant and equipment Gain on disposal of non-current assets held for sale Other gain (losses)	(805,420) 726,129 (530,301) 149,465 (34,903)	701,398 — (46,552) — (300,492)	782,202 726,129 (649,622) 149,465 13,645	2,043,747 — (69,486) — (390,061)
	Finance costs	$ 747,670	$ (821,529)	$ (298,648) $ (965,780)
				For the nine-month periods ended September 30,
		For the three-month periods ended September 30,
		2024	2023	2024 2023
	Interest expense:
	Bank borrowings	$ 273,786	$ 495,319	$ 820,527 $ 1,239,081
	Others	16,370	17,811	49,923	55,986
	Expenses by nature	$ 290,156	$ 513,130	$ 870,450 $ 1,295,067
				For the nine-month periods ended September 30,
		For the three-month periods ended September 30,
		2024	2023	2024 2023
	Employee benefit expense:
	Salaries and other short-term employee benefits	$ 9,158,332	$ 9,142,056	$ 26,455,315 $ 25,968,299
	Post-employment benefits	453,635	481,267	1,382,595	1,424,171
	Share-based payments	44 7,831,463 39,087	737 7,615,374 33,210	1,437	19,446 22,982,270 97,654
	Depreciation			23,426,694
	Amortization			110,734
		$ 17,482,561	$ 17,272,644	$ 51,376,775	$ 50,491,840

(29) Employees’ compensation and directors’ remuneration

A. According to the Articles of Incorporation of the Company, a ratio of profit of the current year distributable, after covering accumulated losses, shall be distributed as employees' compensation and directors’ remuneration. The ratio shall not be lower than 5% for employees’ compensation and shall not be higher than 0.1% for directors’ remuneration.

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B. For the nine-month periods ended September 30, 2024 and 2023, the Company incurred a net loss, and thus did not accrue employees’ compensation and directors’ remuneration.
For the year ended December 31, 2023, the Company incurred net loss. Thus, there was no distribution of employees' compensation and directors’ remuneration as resolved by the Board of Directors on February 22, 2024.

Information about employees’ compensation and directors’ remuneration of the Company as resolved by the Board of Directors will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.

(30) Income tax

A. Income tax expense
(a) Components of income tax expense:

the website of the Taiwan Stock Exchange. ome tax Income tax expense (a) Components of income tax expense:	xchange. ense:	xchange. ense:
For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Current tax: Current tax on profit for the period $ 263,571 $ 420,562 $ 1,056,540 $ 1,375,639 Tax on undistributed surplus earnings — — 2,417 6,438 Prior year income tax underestimation (overestimation) 66 (7,743) (130,964) (97,008) Total current tax 263,637 412,819 927,993 1,285,069 Deferred tax: Origination and reversal of temporary differences $ (27,605)$ 125,686 $ (12,213)$ 658,380 Income tax expense $ 236,032 $ 538,505 $ 915,780 $ 1,943,449 (b)The income tax charge / (credit) relating to components of other comprehensive income is as follows: For the three-month periods ended September 30, For the nine-month periods ended September 30, 2024 2023 2024 2023 Changes in fair value of financial assets at fair value through other comprehensive income $ 5,126 $ (59,455) $ 195,492 $ (88,446)	For the three-month periods ended September 30, 2024 2023		For the nine-month periods ended September 30,
	2024		2024 2023
	$ 263,571	$ 420,562	$ 1,056,540 $ 1,375,639
	— 66 263,637	— (7,743) 412,819	2,417 6,438 (130,964) (97,008) 927,993 1,285,069
	$ (27,605)	$ 125,686	$ (12,213)$ 658,380
	$ 236,032	$ 538,505	$ 915,780 $ 1,943,449

B. The Company’s income tax returns through 2022 have been assessed and approved by the Tax Authority.
C. The Company and subsidiaries’ exposure to Pillar Two income taxes arising from the Pillar Two legislation is as follows:

The Company and subsidiaries are within the scope of Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). Pillar Two legislation was enacted in some countries where certain subsidiaries were incorporated, such

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as Netherlands, Germany and Japan, etc., and became effective from 2024. In addition, there are some subsidiaries incorporated in Singapore where the Pillar Two legislation was substantially enacted by the Singapore government and will come into effect from 2025. Under the Pillar Two legislation, the Company and subsidiaries are liable to pay a top-up tax for the difference between its GloBE effective tax rate per jurisdiction and the 15% minimum rate. The Company and subsidiaries are in the process of assessing its exposure to the Pillar Two legislation for when it comes into effect. Due to the complexities in the Pillar Two legislation, for subsidiaries within the jurisdictions of Germany, Netherlands and Japan, the average effective tax rate based on accounting profit is over 15% for the nine-month period ended September 30, 2024. After assessing the impact of specific adjustments envisaged in the Pillar Two legislation which give rise to different effective tax rates compared to those calculated in accordance with IAS 12, the Company and subsidiaries have no significant related current tax exposure for the nine-month period ended September 30, 2024.

The Company and subsidiaries have applied the amendment to IAS 12, 'Income taxes' issued on May 23, 2023. Accordingly, the Company and subsidiaries have applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.

(31) Earnings (loss) per share

Pillar Two income taxes. Earnings (loss) per share
	For the three-monthperiod ended September 30,2024
	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars)
Basic and diluted earnings per share Profit attributable to ordinary shareholders of the parent	$ 421,265	8,091,646 $ 0.05

	For the three-monthperiod ended September 30,2023
	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands) Loss per share (in dollars)
Basic and diluted loss per share Loss attributable to ordinary shareholders of the parent	$ (1,898,439)	9,092,506 $ (0.21)

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For the nine-month period ended September 30, 2024

	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands) Loss per share (in dollars)
Basic and diluted loss per share Loss attributable to ordinary shareholders of the parent	$ (2,551,974)	8,744,162 $ (0.29)

	For the nine-monthperiod ended September 30,2023
	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands) Loss per share (in dollars)
Basic and diluted loss per share Loss attributable to ordinary shareholders of the parent	$ (15,405,688)	9,370,106 $ (1.64)
Supplemental cash flow information A. Investing activities with partial cash	payments:

		For the	nine-monthperiods ended September 30,	nine-monthperiods ended September 30,	nine-monthperiods ended September 30,
			2024		2023
	Purchase of property, plant and equipment	$	10,824,396	$	16,086,754
	Add: Opening balance of payable on
	equipment		5,167,549		4,759,328
	Less: Ending balance of payable on
	equipment		(3,821,793)		(4,174,843)
	Cash paid during the period	$	12,170,152	$	16,671,239
7.RELATED PARTY TRANSACTIONS
(1) Names and relationship of related parties
	Names of relatedparties		Relationshipwith the Group
	Hon Hai Precision Industry Co., Ltd. and its subsidiaries		Other related party
	Perfect Intelligent Technology Limited		Other related party
	Perfect Display Limited		Other related party
	KA Imaging Inc.		Other related party
	VISIONATICS INC. (Note 1)		Other related party
	PanelSemi Corporation and its subsidiaries		Associate
	FI Medical Device Manufacturing Co., Ltd.		Associate
	InnVasLinx Inc.		Associate

(Note 1) In June 2024, the Company is listed as a non-related party.

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(2) Significant related party transactions

A. Operating revenue

Operating revenue
	For the three-month periods ended September 30,		For the nine-month periods ended September 30,
	2024	2023	2024 2023
Sales of goods:
Other related parties	$ 1,259,150 23,640	$ 593,674	$ 2,155,829	$ 1,395,097
Associates		107,452	156,782	289,524
	$ 1,282,790	$ 701,126	$ 2,312,611	$ 1,684,621

The collection period was mainly 30~90 days upon shipment or on a monthly-closing basis to related parties. The sales prices and the trading terms to related parties above were not significantly different from those of sales to third parties.

B. Purchases of goods

Purchases of goods
	For the three-month periods ended September 30,		For the nine-month periods ended September 30,
	2024	2023	2024 2023
Purchases of goods:
Other related parties	$ 821,240 14,621	$ 1,091,200 70,059	$ 2,453,253	$ 3,190,967
Associates			54,871	97,756
	$ 835,861	$ 1,161,259	$ 2,508,124	$ 3,288,723

The payment term was 30~120 days to related parties after transaction date, and 30~180 days to non-related parties after delivery or on a monthly-closing basis. The purchase prices and the payment terms from related parties above were not materially different from those of purchases from third parties.

C. Receivables from related parties

from third parties. Receivables from related parties
	September 30, 2024	December 31, 2023	September 30, 2023
Accounts receivable:
Other related parties	$ 1,490,438	$ 351,153	$ 789,743
Associates	22,496	79,708	64,780
	$ 1,512,934	$ 430,861	$ 854,523

The receivables from related parties arise mainly from sales transactions. The receivables are due 30~90 days after the date of sale. The receivables are unsecured in nature and bear no interest.

D. Payables to related parties

Payables to related parties
	September 30, 2024	December 31, 2023	September 30, 2023
Accounts payable:
Other related parties	$ 1,098,312	$ 1,139,994	$ 1,527,325
Associates	54,576	65,009	81,050
	$ 1,152,888	$ 1,205,003	$ 1,608,375

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The payables to related parties arise mainly from purchase transactions and are due 30~120 days after the date of purchase. The payables bear no interest.

E. Property transactions

Purchase of property

(a) Acquisition of property, plant and equipment:

	For the three-month periods ended September 30,	For the three-month periods ended September 30,	For the three-month periods ended September 30,	For the nine-month periods ended September 30,	For the nine-month periods ended September 30,	For the nine-month periods ended September 30,
	2024	2023		2024 2023
Other related parties Associates	$ 4,778 4,919	$ 303 4,429		$ 7,135		$ 3,491
				10,498		16,941
$ 9,697 $ 4,732 $ 17,633 $ 20,432 Period-end balances arising from purchases of property (shown as ‘Other payables’): September 30,2024 December 31,2023 September 30,2023 Associates $ 4,660 $ 1,059 $ —	$ 9,697	$ 4,732		$ 17,633		$ 20,432
			December 31,2023		September 30,2023
Associates	$ 4,660		$ 1,059		$ —

(b) Period-end balances arising from purchases of property (shown as ‘Other payables’):

(3) Key management compensation

	For the three-month periods ended September 30, 2024 2023	For the three-month periods ended September 30, 2024 2023	For the nine-month periods ended September 30,	For the nine-month periods ended September 30,
		2023	2024 2023
Salaries and other short-term employee benefits	$ 24,967	$ 23,465	$ 90,408	$ 74,644
Post-employment benefits	352	359	1,112	1,092
Share-based payments	3	64	121	302
	$ 25,322	$ 23,888	$ 91,641	$ 76,038

8. PLEDGED ASSETS

The Group’s assets pledged as collateral are as follows:

		Book value
Pledged asset	September 30, 2024	December 31, 2023	September 30, 2023 Purpose
Property, plant and equipment	$ 57,893,138	$ 52,079,922	$ 45,724,348 Long-term borrowings
Other non-current assets - others
-Time deposits	2,470	18,090	16,120 Tariff guarantee and performance bond
	$ 57,895,608	$ 52,098,012	$ 45,740,468

9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT

COMMITMENTS

－ (1) Contingencies Significant Litigations

A. Bishop Display Tech LLC (Bishop) filed a lawsuit against the Company with the United States District Court for the Eastern District of Texas on October 3, 2022, alleging infringement of its US patent. The Company received the service of a complaint on October 28, 2022 and subsequently filed an answer to the complaint on January 26, 2023. The two parties have

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reached a settlement in September 2023. As the patent litigation against the Company had been revoked on October 18, 2023, it has no impact on the Company’s operations and financial position.

B. Polaris PowerLED Technologies, LLC (Polaris) filed a lawsuit against the Company and the Company’s American subsidiary with the United States District Court for the Central District of California on May 8, 2023, alleging infringement of its US patent. The Company received the service of a complaint on May 22, 2023 and subsequently filed an answer to the complaint on July 24, 2023. Currently, the lawsuit has no impact on the Company’s operations and financial position.
C. Phenix Longhorn, LLC (Phenix) filed a lawsuit against the Company with the United States District Court for the Eastern District of Texas on October 10, 2023, alleging that our company infringed on its U.S. patent. On June 7, 2024, the Company decided not to contest the service of process, and the lawsuit has entered the substantive litigation process. Currently, the lawsuit has no impact on the Company’s operations and financial position.
D. The Company had assessed and recognized related losses and liabilities as shown in ‘provisionscurrent’ for the aforementioned investigation relating to anti-trust laws and patent litigation.

(2) Commitments

A. Capital expenditures contracted for at the balance sheet date but not yet incurred are as follows:

Property, plant and equipment	September 30, 2024	December 31, 2023 September 30, 2023
	$ 14,971,909	$ 16,858,243 $ 19,374,635

B. Outstanding letters of credit

The outstanding letters of credit for the purchase of property, plant and equipment are as follows:

Outstanding letters of credit	September 30, 2024	December 31, 2023 September 30, 2023
	$ 222,358	$ 38,636 $ 33,109

C. On August 3, 2021, the Board of Directors of the Company resolved to enter into a long-term strategic partnership supply contract with SDP Global (China) Co., Ltd. The total price of the contract amounted to RMB 4 billion and will be prepaid based on agreed payment terms. As of September 30, 2024, the remaining amount the Group hasn't paid was RMB 1.1 billion. SDP Global (China) Co., Ltd. committed to supply certain products in specified quantities each year from January 1, 2022 to December 31, 2033 to the Company and its subsidiary, Foshan Innolux Optoelectronics Ltd. The abovementioned prepayments to suppliers of the Group are shown as ‘prepayments’ and ‘other non-current assets’ based on liquidity amounting to $2,410,112 and $9,936,201 respectively, as of September 30, 2024, $0 and $11,917,004, respectively, as of December 31, 2023 and $0 and $12,355,762, respectively, as of September 30, 2023.
D. Based on long-term business development considerations in India and emerging markets, the Company signed a TFT-LCD technology transfer contract with Vedanta Displays Limited, a subsidiary of the Vedanta Group, in the first quarter of 2023 to assist it in establishing a TFTLCD display panel front and rear production base in India. The Company will provide relevant assistance in accordance with the contract.

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E. On August 15, 2024, the Company signed a contract with Taiwan Semiconductor Manufacturing Company Limited to sell the plants and ancillary facilities. The total transaction price amounted to NT$17.14 billion, and the assets and liabilities related to the plants and ancillary facilities have been reclassified as disposal group held for sale. Refer to Note 6(12).

10. SIGNIFICANT DISASTER LOSS

None.

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

None.

12. OTHERS

(1) Capital management

No significant changes during the period. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2023.

(2) Financial instruments

A. Financial instruments by category
For information on the Group’s financial assets (financial assets at fair value through profit or loss, financial assets at fair value through other comprehensive income, financial assets at amortized cost, cash and cash equivalents, accounts receivable (including related parties), other receivables and partial other assets-others (including current and non-current portion)) and financial liabilities (short-term borrowings, financial liabilities at fair value through profit or loss, accounts payable (including related parties), other payables, lease liability and long-term borrowings (including current portion)), please refer to Note 6 and consolidated balance sheets.
B. Financial risk management policies
No significant changes during the period. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2023.

C. Significant financial risks and degrees of financial risks

Except for the following, there was no significant change during the period. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2023.

(a) Market risk

Foreign exchange risk

i.The Group operates internationally and is exposed to foreign exchange risk arising from the transactions of the Group used in various functional currency, primarily with respect to the USD, JPY and RMB. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations.
ii.The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: NTD; other certain subsidiaries’ functional currency: RMB and USD). Based on the simulations performed, the impact on pre-tax profit of a 1% exchange rate fluctuation would be an increase of $196,574 and $230,842 for the nine-month periods ended September 30, 2024 and 2023, respectively. The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

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	September 30,2024	September 30,2024	September 30,2024		December31,2023	December31,2023
	Foreign Currency Amount (In Thousands)	Exchange Rate (Note)	Book Value (NTD)	Foreign Currency Amount (In Thousands)	Exchange Rate (Note)	Book Value (NTD)
Financial assets
Monetary items
USD	$ 3,361,456	31.65	$ 106,390,082	$ 3,301,397	30.71	$ 101,385,902
RMB JPY EUR HKD SGD	424,494 8,072,898 26,861 99,626 4,220	4.52	1,918,713	356,070	4.34	1,545,344
		0.22	1,776,038	9,272,243	0.22 33.98 3.93	2,039,893
		35.38 4.08 24.72	950,342	27,029		918,445
			406,474	91,618		360,059
			104,318	8,038	23.29	187,205
Non-monetary items
USD JPY RMB	$ 3,246,765	31.65	$ 102,760,112	$ 3,027,259	30.71 0.22 4.34	$ 92,967,124
	10,102,410 229,818	0.22	2,222,530	9,692,603 239,440		2,132,373 1,039,170
		4.52	1,038,777
Financial liabilities
Monetary items
USD	$ 2,667,262	31.65	$ 84,418,842	$ 2,576,704	30.71 0.22 33.98	$ 79,130,580
JPY EUR	30,978,206 18,500	0.22	6,815,205 654,530	33,051,980 17,205		7,271,436 584,626
		35.38
Financial assets Monetary items USD JPY RMB EUR HKD Non-monetary items				Foreign Currency Amount (In Thousands) $ 3,650,933 7,980,371 348,912 20,715 76,045 $ 2,907,534 10,187,825 258,768 $ 2,824,042 33,026,974 16,224 5,163	September 30,2023
					Exchange Rate (Note)	Book Value (NTD)
					32.27 $ 117,815,608 0.22 1,755,682 4.49 1,566,615 33.91 702,446 4.12 313,305 32.27 $ 93,826,122 0.22 2,241,322 4.49 1,161,868 32.27 $ 91,131,835 0.22 7,265,934 33.91 550,156 23.53 121,485
USD JPY RMB Financial liabilities Monetary items USD JPY EUR SGD

Note: Exchange rate represents the amount of NT dollars for which one foreign currency could be exchanged.

iii. Total exchange gain (loss), including realized and unrealized arising from significant foreign exchange variation on the monetary items held by the Group for the three-month and nine-month periods ended September 30, 2024 and 2023 amounted to $(805,420), $701,398, $782,202 and $2,043,747, respectively.

Price risk

i. The Group is exposed to equity securities price risk because of investments held by the Group and classified on the consolidated balance sheet as financial assets at fair value

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through profit or loss and financial assets at fair value through other comprehensive income. To manage its price risk arising from investments in equity securities, the Group diversifies its portfolio. Diversification of the portfolio is done by the Group in respect of the targets and stages.

ii. The Group’s investments in equity securities comprise domestic listed and unlisted stocks, beneficiary certificates and financial products. The prices of equity securities would change due to the change of the future value of investee companies. If the prices of these equity securities had increased/decreased by 20% with all other variables held constant, pre-tax profit for the nine-month periods ended September 30, 2024 and 2023 would have increased/decreased by $1,065,916 and $2,429,589, respectively; other comprehensive gains and losses would have increased/decreased by $1,617,415 and $1,073,533, respectively.

Cash flow and fair value interest rate risk

i. The Group’s main interest rate risk arises from long-term and short-term borrowings with variable rates, which expose the Group to cash flow interest rate risk. During the nine-month periods ended September 30, 2024 and 2023, the Group’s borrowings at variable rate were denominated in the NTD and RMB.
ii. If the borrowing interest rate had increased/decreased by 0.25% with all other variables held constant, pre-tax profit for the nine-month periods ended September 30, 2024 and 2023 would have decreased/increased by $59,747 and $131,038, respectively. The main factor is that changes in interest expense result from floating-rate borrowings.
(b) Credit risk
i. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms, and the contract cash flows. As at September 30, 2024, December 31, 2023 and September 30, 2023, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at amortized cost and accounts receivable held by the Group was its carrying amount.
ii. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings in accordance with limits set by the managements. The utilization of credit limits is regularly monitored.
iii.The Group adopts the following assumption under IFRS 9 to assess whether there has been a significant increase in credit risk on that instrument since initial recognition: If the contract payments are past due over 30 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition.

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iv. The Group adopts the assumption under IFRS 9, the default occurs when the contract payments are past due over 90 days.
v. The Group classifies customer’s accounts receivable in accordance with credit rating of customer, credit risk on trade and customer types. The Group applies the simplified approach using provision matrix to estimate expected credit loss.
vi. The following indicators are used to determine whether the credit impairment of debt instruments has occurred:
(i) It becomes probable that the issuer will enter bankruptcy or other financial reorganization due to their financial difficulties;
(ii) Default or delinquency in interest or principal repayments;
(iii) Adverse changes in national or regional economic conditions that are expected to cause a default.
vii. The Group uses the forecastability to adjust historical and timely information to assess the default possibility of accounts receivable.
According to abovementioned consideration and information, the Group does not expect any significant default possibility of accounts receivable.
viii. Movements in relation to the Group applying the simplified approach to provide loss allowance for accounts receivable are as follows:

allowance for accounts receivable are as follows:
At January 1 Effect on exchange rate changes At September 30 At January 1 Effect on exchange rate changes At September 30	2024
	Accounts receivable
	$ 284,588 749
	$ 285,337

	2023
	Accounts receivable
	$ 279,260 846
	$ 280,106

ix. The Group’s financial assets at amortized cost have low credit risk, and the Group did not recognize significant loss allowance in accordance with 12 months expected credit losses.

(c) Liquidity risk

The information below analyses the Group’s non-derivative financial liabilities and netsettled or gross-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for nonderivative financial liabilities and to the expected maturity date for derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows.

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Non-derivative financial liabilities:

September 30,2024	Less than 1year	Between 1 and 3years	Between 3 and 5years	Over 5years Total
Lease liability (Including liabilities directly related to non- current assets held for sale) Long-term borrowings (including current portion) December 31,2023	$ 541,178 7,777,798 Less than 1year	$ 1,012,067 21,226,928 Between 1 and 3years	$ 841,533 1,758,640 Between 3 and 5years	$ 1,192,397 $ 3,587,175 236,462 30,999,828 Over 5years Total
Lease liability (Note) Long-term borrowings (including current portion) September 30,2023	$ 656,258 7,598,243	$ 1,023,995 30,581,208	$ 904,084 38,153	$ 1,431,487 $ 4,015,824 1,449,156 39,666,760
	Less than 1year	Between 1 and 3years	Between 3 and 5years	Over 5years Total
Lease liability (Note) Long-term borrowings (including current portion)	$ 679,392 38,200,496	$ 1,000,878 30,553,769	$ 916,287 75,992	$ 1,510,877 $ 4,107,434 1,056,824 69,887,081

Note: The Company applied a 1-year grace period for land rental payment starting from September 2020. The payment is repayable in 36 equal monthly installments for 3 years.

Except for the above, the non-derivative and derivative financial liabilities of the Group are all due within one year.

(3) Fair value information

A. The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. The fair value of the Group’s investment in listed stocks and beneficiary certificates is included in Level 1.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. The fair value of the Group’s investment in derivative instruments and financial products is included in Level 2.
Level 3: Unobservable inputs for the asset or liability. The fair value of the Group’s investment in equity investment without active market and bonds payable is included in Level 3.
B. Fair value information of investment property at cost is provided in Note 6(10).
C. Financial instruments not measured at fair value

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Except for those listed in the table below, the carrying amounts of cash and cash equivalents, accounts receivable (including related parties), other receivables, financial assets at amortized cost, partial other assets-others (including current and non-current portion), accounts payable (including related parties), other payables, lease liability, short-term borrowings and long-term borrowings (including current portion) are approximate to their fair values.

borrowings (including current portion) are approximate to their fair values.	borrowings (including current portion) are approximate to their fair values.	borrowings (including current portion) are approximate to their fair values.	borrowings (including current portion) are approximate to their fair values.
December 31,2023 Fair value Book value Level 1 Level 2 Level 3 Financial assets: Corporate bonds $ 876,036 $ — $ 870,967 $ — September 30,2023 Fair value Book value Level 1 Level 2 Level 3 Financial assets: Corporate bonds $ 1,214,954 $ — $ 1,195,955 $ — . The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities is as follows: (a) The related information on the nature of the assets and liabilities is as follows: September 30,2024 Level 1 Level 2 Level 3 Total
Assets Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Convertible bonds Financial instruments Forward foreign exchange contracts Beneficiary certificates Foreign exchange swap contracts Financial assets at fair value through other comprehensive income Equity securities Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Forward foreign exchange contracts	$ 3,729,353 — — — 107,562 — 8,030,285	$ — — 181,668 127,135 — 26,087 —	$ 1,310,999 $ 5,040,352 228,578 228,578 — 181,668 — 127,135 — 107,562 — 26,087 56,788 8,087,073
	$ 11,867,200	$ 334,890	$ 1,596,365 $ 13,798,455
	$ —	$ 45,065	$ — $ 45,065

D. The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities is as follows:

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December 31,2023	Level 1	Level 2	Level 3 Total
Assets Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Forward foreign exchange contracts Convertible bonds Foreign exchange swap contracts Financial instruments Financial assets at fair value through other comprehensive income Equity securities Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Forward foreign exchange contracts September 30,2023	$ 3,788,437 — — — — 6,532,864	$ — 396,892 — 63,875 177,261 —	$ 1,131,716 $ 4,920,153 — 396,892 202,738 202,738 — 63,875 — 177,261 132,150 6,665,014
	$ 10,321,301	$ 638,028	$ 1,466,604 $ 12,425,933
	$ —	$ 44,596	$ — $ 44,596
	Level 1	Level 2	Level 3 Total
Assets Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Forward foreign exchange contracts Convertible bonds Beneficiary certificates Financial instruments Financial assets at fair value through other comprehensive income Equity securities Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Forward foreign exchange contracts Foreign exchange swap contracts	$ 3,473,874 — — 7,249,056 — 5,149,695	$ — 10,451 — — 170,864 —	$ 1,254,149 $ 4,728,023 — 10,451 203,842 203,842 — 7,249,056 — 170,864 217,969 5,367,664
	$ 15,872,625	$ 181,315	$ 1,675,960 $ 17,729,900
	$ — —	$ 279,542 120,147	$ — $ 279,542 — 120,147
	$ —	$ 399,689	$ — $ 399,689

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(b) The methods and assumptions the Group used to measure fair value are as follows:
- i.The instruments the Group used market quoted prices as their fair values (that is, Level 1) are listed below by characteristics:
  - Listed shares Emerging stocks Corporate bond Last transaction Weighted average
  - Closing price
  - Market quoted price price quoted price
- ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques or by reference to counterparty quotes. The fair value of financial instruments measured by using valuation techniques can be referred to current fair value of instruments with similar terms and characteristics in substance, discounted cash flow method or other valuation methods, including calculated by applying model using market information available at the consolidated balance sheet date.
- iii. When assessing non-standard and low-complexity financial instruments, for example, foreign exchange swap contracts and financial products, the Group adopts valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market.
- iv. The valuation of derivative financial instruments is based on valuation model widely accepted by market participants, such as present value techniques and option pricing models. Forward foreign exchange contracts and foreign exchange swap contracts are usually valued based on the current forward exchange rate. Convertible bonds derivative instruments are measured by using appropriate option pricing models (binary tree model or Black-Scholes model for convertible bond pricing).
- v. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs, for example, model risk or liquidity risk and etc. In accordance with the Group’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions.
- vi. The Group takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Group’s credit quality.
E. For the nine-month periods ended September 30, 2024 and 2023, there was no transfer between Level 1 and Level 2.
F. The following table presents the changes in Level 3 instruments for the nine-month periods ended September 30, 2024 and 2023:

~49~

2024

		2024
Financial assets at fair value through profit or loss / Financial assets at fair value through other comprehensive income At January 1 Gains and losses recognized in other comprehensive income Acquired in the period Effect on exchange rate changes At September 30 Financial assets at fair value through profit or loss / Financial assets at fair value through other comprehensive income At January 1 Gains and losses recognized in profit or loss Gains and losses recognized in other comprehensive income Acquired in the period	Equitysecurities	Hybrid instrument Total
	$ 1,263,866 53,557 42,412 7,952	$ 202,738 $ 1,466,604 — 53,557 19,600 62,012 6,240 14,192
	$ 1,367,787	$ 228,578 $ 1,596,365
		2023
	Equitysecurities	Hybrid instrument Total
	$ 1,292,193 (19,859) (8,073) 197,404 (2,348) 12,801	$ 193,988$ 1,486,181 — (19,859) — (8,073) — 197,404 — (2,348) 9,854 22,655
Proceeds from capital reduction
Effect on exchange rate changes At September 30
	$ 1,472,118	$ 203,842 $ 1,675,960

G. Investment management segment is in charge of valuation procedures for fair value measurements being categorized within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable and in line with other resources and represented as the exercisable price, and frequently calibrating valuation model, performing back-testing, updating inputs used to the valuation model and making any other necessary adjustments to the fair value.

Investment management segment set up valuation policies, valuation processes, and rules for measuring fair value of financial instruments and ensure compliance with the related requirements in IFRS.

H. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:

~50~

Fair value at September 30,2024	Valuation technique	Significant unobservable input	Range (weighted average) Relationship of inputs to fair value	Range (weighted average) Relationship of inputs to fair value
$ 1,328,821 4,966 34,000 228,578
	Market comparable companies	Price to sales ratio multiple, price to book ratio multiple, enterprise value to book ratio multiplier	0.76~4.81 (1.42) The higher the multiple, the higher the fair value
	Using the last transaction price in an inactive market	Discount for lack of marketability Discount for lack of marketability	20%~80% (31%) The higher the discount for lack of marketability, the lower the fair value 30% (30%) The higher the discount for lack of marketability, the lower the fair value
	Market comparable companies	Enterprise value to operating income ratio multiplier, enterprise value to operating profit ratio multiplier	56~68.2 (62.1)	The higher the multiple, the higher the fair value
		Discount for lack of marketability	23.8% (23.8%) The higher the discount for lack of marketability, the lower the fair value

	Discounted cash flow method and Option pricing model	Discount and Volatility rate	1.17%~41.22% (7.57%)	The higher the volatility, the higher the fair value; the higher the discount rate, the lower the fair value

~51~

	Fair value at December 31,2023	Valuation technique	Significant unobservable input	Range (weighted average) Relationship of inputs to fair value	Range (weighted average) Relationship of inputs to fair value
Non-derivative equity instrument:
Unlisted shares	$ 1,225,048	Market comparable companies	Price to sales ratio multiple, price to book ratio multiple	0.76~4.81 (1.30) The higher the multiple, the higher the fair value
	4,818	Using the last transaction price in an inactive market	Discount for lack of marketability Discount for lack of marketability	30%~80% (32%) The higher the discount for lack of marketability, the lower the fair value 30% (30%) The higher the discount for lack of marketability, the lower the fair value
	34,000	Market comparable companies	Enterprise value to operating income ratio multiplier, enterprise value to operating profit ratio multiplier	56~68.2 (62.1)	The higher the multiple, the higher the fair value
			Discount for lack of marketability	23.8% (23.8%)	The higher the discount for lack of marketability, the lower the fair value
Hybrid instrument:
Convertible bond	202,738	Discounted cash flow method and Option pricing model	Discount and Volatility rate	4.29%~23.1% (13.7%)	The higher the volatility, the higher the fair value; the higher the discount rate, the lower the fair value

~52~

Fair value at September 30,2023	Valuation technique	Significant unobservable input	Range (weighted average) Relationship of inputs to fair value	Range (weighted average) Relationship of inputs to fair value

$ 1,374,265	Market comparable companies	Price to sales ratio multiple, price to book ratio multiple	0.86~5.69 (1.16) The higher the multiple, the higher the fair value
16,190 45,649	Using the last transaction price in an inactive market Net asset value	Discount for lack of marketability Discount for lack of marketability Discount for lack of marketability	30%~80% (28%) The higher the discount for lack of marketability, the lower the fair value 30% (30%) The higher the discount for lack of marketability, the lower the fair value 27% (27%) The higher the discount for lack of marketability, the lower the fair value
36,000	Discounted Cash Flow	Discount rate	15.87%	The higher the discount rate, the lower the fair value
14	Net asset value	Not applicable	Not applicable Not applicable
203,842	Discounted cash flow method and Option pricing model	Discount and Volatility rate	4.39%~27.17% (15.78%)	The higher the volatility, the higher the fair value; the higher the discount rate, the lower the fair value

I. The Group has carefully assessed the valuation models and assumptions used to measure fair value. However, use of different valuation models or assumptions may result in different measurement. The following is the effect on profit or loss or on other comprehensive income from financial assets and liabilities categorized within Level 3 if the inputs used to valuation models have changed:

Financial assets	Input	Change	September 30,2024	September 30,2024	September 30,2024	September 30,2024
			Recognized inprofit or loss		Recognized in other comprehensive income
			Favourable change	Unfavourable change	Favourable change Unfavourable change
Equity instrument	Liquidity discount	± 1%	$ 18,300	$ (18,300)	$ 303 $ (303)
Hybrid instrument	Discount and Volatility rate	± 1%	2,977	(2,907)	—	—

~53~

Financial assets	Input	Change	December 31,2023	December 31,2023	December 31,2023	December 31,2023
			Recognized inprofit or loss		Recognized in other comprehensive income
			Favourable change	Unfavourable change	Favourable change Unfavourable change
Equity instrument Hybrid instrument	Liquidity discount Discount and Volatility rate	± 1% ± 1%	$ 18,192 2,888	$ (18,192) (2,820)	$ 1,402 $ (1,402) — —

Financial assets	Input	Change		September 30,2023
			Recognized inprofit or loss		Recognized in other comprehensive income
			Favourable change	Unfavourable change	Favourable change Unfavourable change
Equity instrument	Liquidity discount	± 1%	$ 19,390	$ (19,390)	$ 316 $ (316)
Equity instrument	Discount rate	± 1%	—	—	3,808	(3,291)
Hybrid instrument	Discount and Volatility rate	± 1%	4,895	(4,735)	—	—

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

A. Loans to others: Please refer to Table 1.
B. Provision of endorsements and guarantees to others: None.
C. Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Please refer to Table 2.
D. Acquisition or sale of the same security with the accumulated cost exceeding $300 million or 20% of the Company’s paid-in capital: None.
E. Acquisition of real estate reaching $300 million or 20% of paid-in capital or more: None.
F. Disposal of real estate reaching $300 million or 20% of paid-in capital or more: None.
G. Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more: Please refer to Table 3.
H. Receivables from related parties reaching $100 million or 20% of paid-in capital or more: Please refer to Table 4.
I. Trading in derivative instruments undertaken during the reporting periods: Please refer to Note 6(2).
J. Significant inter-company transactions during the reporting period: Please refer to Table 5.

(2) Information on investees

Names, locations and other information of investee companies (not including investees in Mainland China): Please refer to Table 6.

(3) Information on investments in Mainland China

A. Basic information: Please refer to Table 7.
B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: Please refer to Table 1, 3, 4 and 5.

~54~

(4) Major shareholders information

Names, number of shares and ownership of shareholders whose equity interest is greater than 5%: None.

14. SEGMENT INFORMATION

(1) General information

The Group is primarily engaged in the research, development, design, manufacture and sales of TFT-LCD panels, modules and monitors of LCD, color filter, and low temperature poly-silicon TFT-LCD. The Group operates TFT-LCD business only in a single industry. The chief operating decision-maker who allocates resources and assesses performance of the Group as a whole, has identified that the Group has only one reportable operating segment.

The Group’s operating segment information was prepared in accordance with the Group’s accounting policies. The chief operating decision-maker allocated resources and assesses performance of the operating segments primarily based on the operating revenue and profit (loss) before tax and continued operations of individual operating segment.

(2) Segment information

The segment information provided to the chief operating decision-maker for the reportable segments is as follows:

segments is as follows:
	For the three-month periods ended September 30,		For the nine-month periods ended September 30, 2024 2023 TFT LCD TFT LCD $ 162,825,907 $ 158,336,334 $ (1,501,602) $ (13,419,226) $ 23,537,428 $ 23,079,924 $ 12,170,152 $ 16,671,239 $ 347,015,958 $ 395,944,948
	2024	2023
	TFT LCD	TFT LCD	TFT LCD	TFT LCD
Segment revenue Segment gain (loss) Depreciation and amortization Capital expenditure- property, plant and equipment	$ 55,473,014	$ 57,653,668	$ 162,825,907 $ 158,336,334
	$ 730,425	$ (1,346,960)	$ (1,501,602) $ (13,419,226)
	$ 7,870,550	$ 7,648,584	$ 23,537,428 $ 23,079,924
	$ 3,846,482	$ 5,330,351	$ 12,170,152 $ 16,671,239
Segment assets			$ 347,015,958 $ 395,944,948

(3) Reconciliation for segment income

In current period, the revenue and income or loss before tax of reportable operating segment are consistent with those of continuing operations.

~55~

Expressed in thousands of NTD

Table 1

Innolux Corporation and Subsidiaries Loans to others For the nine-month period ended September 30, 2024

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the nine- month period		Actual amount drawn down	Interest rate	Nature of loan	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Coll	ateral	Limit on loans granted to a singleparty	Ceiling on total loansgranted
					ended September 30, 2024	Balance as at September 30, 2024
													Item	Value
1 1 1 1 1 1 2 3 4 5 6 6	Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Innolux Japan Co., Ltd. Innolux Holding Limited Warriors Technology Investments Ltd Innolux Hong Kong Limited Innolux Hong Kong Holding Limited Innolux Hong Kong Holding Limited	Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. CarUX Technology (Shanghai) Ltd. Nanjing Innolux Optoelectronics Ltd. CarUX Technology (Ningbo) Ltd. Innolux Corporation Innolux Corporation Innolux Corporation Innolux Hong Kong Holding Limited CARUX TECHNOLOGY PTE. LTD. Innolux Corporation	Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables	Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes	$ 6,774,683 2,258,228 3,161,519 1,354,937 3,161,519 2,529,215 2,249,760 1,665,460 3,734,700 1,764,596 1,750,245 1,750,245	$ 6,774,683 2,258,228 3,161,519 1,354,937 3,161,519 2,529,215 2,249,760 1,665,460 3,734,700 1,764,596 1,750,245 1,750,245	$ 6,706,936 1,183,312 2,655,677 1,174,278 — 541,975 2,249,760 1,665,460 3,734,700 1,764,596 — 1,117,245	2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 1.00% 0.00% 0.00% 0.00% 5.32%~ 5.38% 0.00%	Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Long-term and short- term financing Long-term and short- term financing Long-term and short- term financing Long-term and short- term financing Long-term and short- term financing Long-term and short- term financing	$ — — — — — — — — — — — —	Operating support Operating support Operating support Operating support Operating support Operating support Operating support Operating support Operating support Operating support Operating support Operating support	$ — — — — — — — — — — — —	— — — — — — — — — — — —	$ — — — — — — — — — — — —	$ 25,648,386 25,648,386 25,648,386 25,648,386 25,648,386 25,648,386 8,250,426 40,330,458 11,341,550 3,530,502 22,113,002 22,113,002	$ 25,648,386 A 25,648,386 A 25,648,386 A 25,648,386 A 25,648,386 A 25,648,386 A 8,250,426 A 40,330,458 A 11,341,550 A 3,530,502 A 22,113,002 A 22,113,002 A

Note A:

1.For loans obtained for short-term financing, financial limit on loans granted to a single party shall not exceed 10% of the Group’s net equity, based on the most recent audited or reviewed financial statements of the creditor.
2.The financial limit on loans granted shall not exceed 40% of the creditor’s net equity. If it is for short-term capital needs, the limit shall not exceed 30% of the creditor’s net equity, based on the most recent audited or reviewed financial statements of the creditor.
3.The policy for loans granted to direct or indirect wholly-owned ultimate parent company or overseas subsidiaries is as follows: for long-term and short-term capital needs, financial limit is not restricted to the abovementioned two rules, however, financial limit on total loans granted and limit on loans granted to a single party for the overseas subsidiaries should not exceed 200% of the creditor’s net equity.

Table�1�,�Page�1

==> picture [126 x 37] intentionally omitted <==

Innolux Corporation and Subsidiaries

Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures) September 30, 2024

			September 30, 2024
Table 2					Expressed in thousands of NTD
					(Except as otherwise indicated)


		Relationship with the securities issuer			As of September 30, 2024
Securities held by	Marketable securities		General ledger account	Shares/Units	Book value	Ownership (%)	Fair value Footnote
	Common stock
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation	AvanStrate Inc. TPV Technology Limited Chi Lin Optoelectronics Co., Ltd. Cheng Mei Materials Technology Corporation General Interface Solution (GIS) Holding Limited Obsidian Sensors, Inc. VIZIO Holding Corp. Cathay Financial Holding Co., Ltd. Preferred Stock A TAISHIN FINANCIAL HOLDING CO., LTD. Preferred Stock E Chailease Holding Company Limited Class A Preferred Shares Fubon Financial Holding Co., Ltd. Preferred Shares B ENNOSTAR Inc. Cathay Financial Holding Co., Ltd. Preferred Stock B CTBC Financial Holding Co., Ltd. Preferred Shares B CTBC Financial Holding Co., Ltd. Preferred Shares C Fubon Financial Holding Co., Ltd. Preferred Shares C WPG Holdings Limited Preferred Share A WT MICROELECTRONICS CO., LTD. Preferred Shares A	None None Other related party None None None None None None None None None None None None None None None	Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income	900,000 60,200,000 4,270,212 48,617,638 1,669,000 834,999 8,347,068 2,387,000 718,000 1,562,000 3,909,000 2,750,000 1,838,000 1,808,000 417,000 2,000 1,627,000 349,000	$ 8,168 1,038,020 — 653,907 97,470 5,492 2,950,943 144,413 36,762 149,015 234,540 124,850 106,053 109,384 23,644 105 82,163 16,874	1 3 19 9 — 19 4 — — 1 1 — — 1 — — 1 —	$ 8,168 1,038,020 — 653,907 97,470 5,492 2,950,943 144,413 36,762 149,015 234,540 124,850 106,053 109,384 23,644 105 82,163 16,874

Table�2�,�Page�1

		Relationship with the securities issuer			As of September 30, 2024	As of September 30, 2024
Securities held by	Marketable securities		General ledger account	Shares/Units	Book value	Ownership (%)	Fair value Footnote
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation InnoCare Optoelectronics Corporation Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd. InnoJoy Investment Corporation InnoJoy Investment Corporation	Common stock HOTAI FINANCE CO., LTD. PREFERRED SHARES A HOTAI FINANCE CO., LTD. PREFERRED SHARES B Taiwan Cement Corp. 2nd Preferred Shares BANK OF KAOHSIUNG CO., LTD. Preferred Shares A Yulon Finance Corporation, Preferred Shares A TAISHIN FINANCIAL HOLDING CO., LTD. Class E Preferred SharesⅡ Chailease Holding Company Limited DEEP01 LIMITED Trillion Science, Inc. Cheng Mei Materials Technology Corporation VISIONATICS INC. Clarix Imaging Corporation WPG Holdings Limited Preferred Share A WT MICROELECTRONICS CO., LTD. Preferred Shares A Taiwan Cement Corp. 2nd Preferred Shares BANK OF KAOHSIUNG CO., LTD. Preferred Shares A TAISHIN FINANCIAL HOLDING CO., LTD. Class E Preferred SharesⅡ TAISHIN FINANCIAL HOLDING CO., LTD. Preferred Stock E HOTAI FINANCE CO., LTD. PREFERRED SHARES A HOTAI FINANCE CO., LTD. PREFERRED SHARES B Advanced Optoelectronic Technology, Inc. ENNOSTAR Inc.	None None None None None None None None None None None None None None None None None None None None None None	Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss	136,000 374,000 363,000 143,000 235,000 554,000 19,874 200,323 1,439,180 267,684 300,000 113,033 2,465,000 1,276,000 2,110,000 320,000 2,800,000 1,040,000 440,000 410,000 6,964,222 954,000	$ 12,920 35,680 17,061 3,053 12,008 25,567 3,250 34,000 — 3,600 — 782 124,483 61,695 99,170 6,832 129,220 53,248 41,800 39,114 181,766 43,312	— 1 — — — — — 6 3 — 10 1 1 1 1 1 1 — 1 1 5 —	$ 12,920 35,680 17,061 3,053 12,008 25,567 3,250 34,000 — 3,600 — 782 124,483 61,695 99,170 6,832 129,220 53,248 41,800 39,114 181,766 43,312

Table�2�,�Page�2

		Relationship with the securities issuer			As of September 30, 2024	As of September 30, 2024
Securities held by	Marketable securities		General ledger account	Shares/Units	Book value	Ownership (%)	Fair value Footnote
InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation Ningbo Innolux Optoelectronics Ltd. Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd Warriors Technology Investments Ltd	Common stock EPILEDS Co., Ltd. Fitipower Integrated Technology Inc. BE Epitaxy Semiconductor Technology Co., Ltd. best Epitaxy Manufacturing Company Ltd. CTBC Financial Holding Co., Ltd. Preferred Shares B CTBC Financial Holding Co., Ltd. Preferred Shares C Cathay Financial Holding Co., Ltd. Preferred Stock A Cathay Financial Holding Co., Ltd. Preferred Stock B Fubon Financial Holding Co., Ltd. Preferred Shares B Fubon Financial Holding Co., Ltd. Preferred Shares C Chailease Holding Company Limited Class A Preferred Shares Yulon Finance Corporation, Preferred Shares A Chailease Holding Company Limited Shenzhen Tiandeyu Electronics Co., Ltd. OED Holding Ltd. Obsidian Sensors, Inc. Reco Technology Holding Limited Kymeta Corporation General Interface Solution (GIS) Holding Limited CJK Associates Co., Ltd. Perinnova Limited KA Imaging Inc.	Other related party None Other related party Other related party None None None None None None None None None None None None None None None None Other related party Other related party	Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income	7,347,144 5,850,000 1,616,374 6,340,098 1,435,000 60,000 1,442,000 1,627,000 1,194,000 33,000 415,000 1,123,000 5,369 30,599,775 16,000,000 414,136 2,016,000 1,027,371 22,525,000 4,000 1,900 1,819,240	$ 198,373 1,559,025 16,164 176,035 86,817 3,402 87,241 93,878 71,640 1,726 39,591 57,385 878 2,620,320 58,427 2,808 21,267 4,966 1,315,460 746 — 912	7 5 15 9 — — — — — — — 1 — 7 7 9 2 — 7 14 19 10	$ 198,373 1,559,025 16,164 176,035 86,817 3,402 87,241 93,878 71,640 1,726 39,591 57,385 878 2,620,320 58,427 2,808 21,267 4,966 1,315,460 746 — 912

Table�2�,�Page�3

		Relationship with the securities issuer			As of September 30, 2024	As of September 30, 2024
Securities held by	Marketable securities		General ledger account	Shares/Units	Book value	Ownership (%)	Fair value Footnote
Warriors Technology Investments Ltd Warriors Technology Investments Ltd InnoCare Optoelectronics Corporation Innolux Corporation Innolux Corporation Foshan Innolux Optoelectronics Ltd. Innocom Technology (Shenzhen) Co., Ltd. Ningbo Innolux Display Ltd. Ningbo Innolux Optoelectronics Ltd. CarUX Technology (Ningbo) Ltd. Nanjing Innolux Optoelectronics Ltd. Ningbo Innolux Electronics Ltd. CarUX Technology (Shanghai) Ltd.	Convertible bonds KA Imaging Inc. Obsidian Sensors, Inc. LELTEK INC. Beneficiarycertificates Cathay US Treasury 20+ YR ETF CAPITAL 10+ YEAR IG BANKING ETF Financialproducts Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan Chang Jiang Sheng Shih Ru Yi Serials A congregate group pension plan	Other related party None None None None None None None None None None None None	Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss	— — — 1,650,000 1,500,000 — — — — — — — —	$ 106,440 102,538 19,600 52,767 54,795 61,351 12,340 14,633 73,694 5,150 3,027 436 11,037	Not applicable Not applicable Not applicable — — Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable	$ 106,440 102,538 19,600 52,767 54,795 61,351 12,340 14,633 73,694 5,150 3,027 436 11,037

Table�2�,�Page�4

Table 3

Innolux Corporation and Subsidiaries

Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more For the nine-month period ended September 30, 2024

Expressed in thousands of NTD (Except as otherwise indicated)

				Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)
Purchaser/seller	Counterparty	Relationship with the counterparty	Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable(payable)	Footnote
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation	CARUX TECHNOLOGY PTE. LTD. Innolux USA Inc. HONGFUJIN PRECISION ELECTRONICS (YANTAI) CO., LTD. Foshan Innolux Optoelectronics Ltd. InnoCare Optoelectronics Corporation Honfujin Precision Electronics (Chongqing) Co., Ltd. FIH (Hong Kong) Limited Ningbo Innolux Display Ltd. Perfect Display Limited Ningbo Innolux Display Ltd.	An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary of Hon Hai Precision Industry Co., Ltd. An indirect owned subsidiary A subsidiary of the Company An indirect owned subsidiary of Hon Hai Precision Industry Co., Ltd. An indirect owned subsidiary of Hon Hai Precision Industry Co., Ltd. An indirect owned subsidiary Other related party An indirect owned subsidiary	Sales Sales Sales Sales Sales Sales Sales Sales Sales Processing expense	$ 14,895,602 4,975,176 1,398,411 693,951 293,745 250,966 163,227 122,054 101,502 15,797,925	11 4 1 1 — — — — — 12	60 days 120 days 90 days 60 days 90 days 90 days 60 days 60 days 30 days 60 days	Similar with general sales Similar with general sales Similar with general sales Similar with general sales Similar with general sales Similar with general sales Similar with general sales Similar with general sales Similar with general sales Cost plus	No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference	$ 7,754,436 158,750 963,691 — 93,651 107,188 98,852 — 12,954 (4,790,297)	22 — 3 — — — — — — 11

Table�3�,�Page�1

				Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)
Purchaser/seller	Counterparty	Relationship with the counterparty	Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable(payable)	Footnote
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation CARUX TECHNOLOGY PTE. LTD. CarUX Technology (Shanghai) Ltd. CarUX Technology Taiwan Inc. Innolux Japan Co., Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. InnoCare Optoelectronics Corporation Ningbo Innolux Optoelectronics Ltd. InnoCare Optoelectronics Corporation	Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. CarUX Technology (Ningbo) Ltd. Nanjing Innolux Optoelectronics Ltd. Innocom Technology (Shenzhen) Co., Ltd. CarUX Technology (Shanghai) Ltd. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. Innolux Corporation Ningbo Innolux Display Ltd. Ningbo Innolux Optoelectronics Ltd. InnoCare Optoelectronics Japan Co., Ltd. CarUX Technology (Ningbo) Ltd. InnoCare Optoelectronics USA, INC.	An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary Ultimate parent company An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary	Processing expense Processing expense Processing expense Processing expense Processing expense Sales Processing revenue Processing revenue Service revenue Sales Sales Sales Sales Sales	$ 14,515,869 8,602,468 2,589,437 1,171,414 181,844 2,457,651 10,159,181 7,178,328 215,280 6,016,116 853,933 593,671 314,221 227,550	11 6 2 1 — 7 79 100 94 26 3 46 1 17	60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days 60 days	Cost plus Cost plus Cost plus Cost plus Cost plus Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions	No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference No material difference	$ (8,349,632) (9,061,347) (477,293) — (880,848) — 1,615,353 3,287,548 51,134 1,596,633 295,709 360,337 103,459 71,224	18 20 1 — 4 — 53 94 96 13 4 65 1 13

Table�3�,�Page�2

				Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)
Purchaser/seller	Counterparty	Relationship with the counterparty	Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable(payable)	Footnote
Ningbo Innolux Display Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. CarUX Technology Europe B.V.	Hon Hai Precision Industry Co., Ltd. Hon Hai Precision Industry Co., Ltd. Fortunebay Technology Pte. Ltd. CARUX TECHNOLOGY PTE. LTD.	Other related party Other related party An indirect owned subsidiary of Hon Hai Precision Industry An indirect owned subsidiary	Purchases Purchases Purchases Service revenue	$ 1,217,670 505,356 363,584 963,998	5 2 2 100	90 days 90 days 60 days 60 days	Similar with general transactions Similar with general transactions Similar with general transactions Similar with general transactions	No material difference No material difference No material difference No material difference	$ (429,019) (246,800) (89,418) 230,936	5 3 1 100

Table�3�,�Page�3

Innolux Corporation and Subsidiaries

Receivables from related parties reaching $100 million or 20% of paid-in capital or more September 30, 2024

Table 4

Expressed in thousands of NTD (Except as otherwise indicated)

		Relationship with the counterparty	Balance as at September 30, 2024	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts
Creditor	Counterparty		(Note A)		Amount	Action taken		doubtful accounts
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Ningbo Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. CarUX Technology Taiwan Inc. CarUX Technology (Shanghai) Ltd.	CARUX TECHNOLOGY PTE. LTD. HONGFUJIN PRECISION ELECTRONICS (YANTAI) CO., LTD. CARUX TECHNOLOGY PTE. LTD. Hon Hai Precision Industry Co., Ltd. Innolux USA Inc. Honfujin Precision Electronics (Chongqing) Co., Ltd. Innolux Corporation Innolux Corporation Innolux Corporation CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD.	An indirect owned subsidiary An indirect owned subsidiary of Hon Hai Precision Industry Co., Ltd. An indirect owned subsidiary Other related parties An indirect owned subsidiary An indirect owned subsidiary of Hon Hai Precision Industry Co., Ltd. Ultimate parent company Ultimate parent company Ultimate parent company An indirect owned subsidiary An indirect owned subsidiary	$ 7,754,436 963,691 218,447 (Shown as other receivables) 182,151 158,750 107,188 9,061,347 8,349,632 4,790,297 3,287,548 1,615,353	2.27 3.84 — — 6.41 3.08 1.26 2.56 4.06 3.25 12.86	$ 4,719,964 — 58,825 4,639 — — 5,047,222 — — — —	Subsequent collection — Subsequent collection Subsequent collection — — Subsequent collection — — — —	$ 1,714,873 $ — 222,982 — 4,928 — 73,284 — 158,750 — 26,208 — 1,962,379 — 3,378,506 — 3,608,137 — 1,693,367 — 1,615,353 —

Table�4�,�Page�1

		Relationship with the counterparty	Balance as at September 30, 2024	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts
Creditor	Counterparty		(Note A)		Amount	Action taken		doubtful accounts
Ningbo Innolux Optoelectronics Ltd. Innocom Technology (Shenzhen) Co., Ltd. CarUX Technology (Ningbo) Ltd. InnoCare Optoelectronics Corporation CarUX Technology (Ningbo) Ltd. Ningbo Innolux Display Ltd. CarUX Technology Europe B.V. Ningbo Innolux Display Ltd. Ningbo Innolux Optoelectronics Ltd.	Ningbo Innolux Display Ltd. Innolux Corporation Innolux Corporation InnoCare Optoelectronics Japan Co., Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. CARUX TECHNOLOGY PTE. LTD. Ningbo Innolux Optoelectronics Ltd. CarUX Technology (Ningbo) Ltd.	An indirect owned subsidiary Ultimate parent company Ultimate parent company An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary An indirect owned subsidiary	$ 1,596,633 880,848 477,293 360,337 347,632 (Shown as other receivables) 295,709 230,936 137,429 (Shown as other receivables) 103,459	6.07 0.30 9.38 4.28 — 5.44 6.25 — 5.11	$ — 833,196 — 86,351 — — — — —	— Subsequent collection — Subsequent collection — — — — —	$ 821,257 $ — — — 316,508 — 114,177 — 347,632 — 140,412 — 120,420 — — — 69,799 —

Note�A：For�the�information�on�receivables�of�loans�to�related�parties�reaching�NT$100�million�or�20%�of�paid-in�capital�or�more,�please�refer�to�Table�1.

Table�4�,�Page�2

Table 5

Innolux Corporation and Subsidiaries

Significant inter-company transactions during the reporting period

For the nine-month period ended September 30, 2024

Expressed in thousands of NTD (Except as otherwise indicated)

Number (Note A)	Companyname	Counterparty	Relationship (Note B)		Transaction	(Note D and E)	(Note D and E)
				General ledger account	Amount	Transaction terms (Note C)	Percentage of consolidated total operatingrevenues or total assets
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2	Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation CarUX Technology (Shanghai) Ltd. CarUX Technology (Shanghai) Ltd. CarUX Technology Europe B.V.	Innocom Technology (Shenzhen) Co., Ltd. Innocom Technology (Shenzhen) Co., Ltd. Nanjing Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. Ningbo Innolux Display Ltd. Ningbo Innolux Display Ltd. Innolux USA Inc. Innolux USA Inc. InnoCare Optoelectronics Corporation CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. CarUX Technology (Ningbo) Ltd. CarUX Technology (Ningbo) Ltd. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD.	1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 3 3 3	Processing expense Accrued expenses Processing expense Processing expense Accrued expenses Sales Processing expense Accrued expenses Sales Processing expense Accrued expenses Sales Accounts receivable Sales Sales Service revenue Accounts receivable Other receivables Processing expense Accrued expenses Processing revenue Accounts receivable Service revenue	$ 181,844 (880,848) 1,171,414 8,602,468 (9,061,347) 693,951 14,515,869 (8,349,632) 122,054 15,797,925 (4,790,297) 4,975,176 158,750 293,745 14,895,602 181,255 7,754,436 218,447 2,589,437 (477,293) 10,159,181 1,615,353 963,998	— — — — — 1 — 5 — 3 — — — 9 — 2 — — — 10 — 1 — 3 — — — — — 9 — — — 2 — — — 2 — — — 6 — — — 1

Table�5�,�Page�1

Number (Note A)	Companyname	Counterparty	Relationship (Note B)		Transaction	(Note D and E)	(Note D and E)
				General ledger account	Amount	Transaction terms (Note C)	Percentage of consolidated total operatingrevenues or total assets
2 3 3 3 3 4 4 4 5 6 6 7 7 7 8 9	CarUX Technology Europe B.V. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. Ningbo Innolux Display Ltd. Ningbo Innolux Display Ltd. Innolux Japan Co., Ltd. CarUX Technology Taiwan Inc. CarUX Technology Taiwan Inc. InnoCare Optoelectronics Corporation InnoCare Optoelectronics Corporation InnoCare Optoelectronics Corporation CARUX TECHNOLOGY PTE. LTD. CarUX Technology (Ningbo) Ltd.	CARUX TECHNOLOGY PTE. LTD. Ningbo Innolux Display Ltd. Ningbo Innolux Display Ltd. CarUX Technology (Ningbo) Ltd. CarUX Technology (Ningbo) Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Ningbo Innolux Optoelectronics Ltd. Innolux Corporation CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. InnoCare Optoelectronics Japan Co., Ltd. InnoCare Optoelectronics Japan Co., Ltd. InnoCare Optoelectronics USA, INC. CarUX Technology (Shanghai) Ltd. Ningbo Innolux Optoelectronics Ltd.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Accounts receivable Sales Accounts receivable Sales Accounts receivable Sales Accounts receivable Other receivables Service revenue Processing revenue Accounts receivable Sales Accounts receivable Sales Sales Other receivables	$ 230,936 6,016,116 1,596,633 314,221 103,459 853,933 295,709 137,429 215,280 7,178,328 3,287,548 593,671 360,337 227,550 2,457,651 347,632	— — — 4 — — — — — — — 1 — — — — — — — 4 — 1 — — — — — — — 2 — —

Note A: The information of transactions between the Company and the consolidated subsidiaries should be noted in “Number” column. (1) Number 0 represents the parent company.

(2) The subsidiaries are numbered in order from number 1.

Note B: 1 refers to the parent company to the subsidiary.

3 refers to the subsidiary to the subsidiary.

Note C: Except for no comparable transactions from related parties, sales prices were similar to non-related parties transactions and the collection period was mainly 30~120 days; the purchases from related parties were at market

prices and payment term was 30~120 days upon receipt of goods.

Note D: Amount disclosure standard: purchases, sales and receivables from related parties in excess of $100 million or 20% of capital. Note E: For the information on transactions between the Company and the consolidated subsidiaries relating to nature of loan, please refer to Table 1.

Table�5�,�Page�2

Innolux Corporation and Subsidiaries

Information on investees

For the nine-month period ended September 30, 2024

Table 6

Expressed in thousands of NTD (Except as otherwise indicated)

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held	as at September 30,2024	as at September 30,2024	Net profit (loss) of the investee for the nine- month period ended September 30,2024	Investment income (loss) recognized by the Company for the nine-month period ended September 30,2024 Footnote
				Balance as at September 30, 2024	Balance as at December 31, 2023	Number of shares	Ownership (%)	Book value
Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Corporation Innolux Holding Limited	Innolux Holding Limited Keyway Investment Management Limited Landmark International Ltd. Toppoly Optoelectronics (B.V.I.) Ltd. Innolux Hong Kong Holding Limited Innolux Singapore Holding Pte. Ltd. Yuan Chi Investment Co., Ltd. InnoJoy Investment Corporation InnoCare Optoelectronics Corporation Innolux Japan Co., Ltd. iZ3D, Inc. GIO Optoelectronics Corp. Ampower Holding Ltd. FI Medical Device Manufacturing Co., Ltd. eLux Inc. PanelSemi Corporation Rockets Holding Limited	Samoa Samoa Samoa BVI Hong Kong Singapore Taiwan Taiwan Taiwan Japan USA Taiwan Cayman Taiwan USA Taiwan Samoa	Investment holdings Investment holdings Investment holdings Investment holdings Investment holdings Investment holdings Investment company Investment company Holdings, R&D, manufacturing and sales company Holdings, R&D and sales company Research and development and sale of 3D flat monitor Holdings, R&D, manufacturing and sales company Investment holdings Production and selling of the absorption for medical element R&D of MicroLED technology R&D,design, manufacturing and sales of electronic parts Investment holdings	$ 7,618,559 62,197 33,438,542 3,674,115 3,231,780 754,943 1,217,235 1,674,054 197,753 1,682,751 — 451,168 844,091 73,500 91,155 250,000 5,222,180	$ 7,618,559 62,197 33,438,542 3,674,115 3,231,780 754,943 1,217,235 1,674,054 202,000 1,682,751 — 451,168 844,091 73,500 91,155 250,000 5,222,180	225,568,185 1,656,410 709,450,000 146,847,000 1,158,844,000 25,400,000 — 175,409,859 20,200,000 98 4,333 41,288,528 1 7,350,000 300,000 25,000,000 160,504,550	100 100 100 100 100 100 100 100 49 54 35 76 50 49 28 44 100	$ 20,165,229 121,800 62,041,092 6,546,419 10,713,327 168,313 892,092 3,241,162 672,766 2,245,766 — 368,080 47,503 345,364 — 115,013 12,828,963	$ 139,445 4,770 2,343,768 (545,846) 1,095,763 3,766 26,535 81,183 112,309 158,698 — (22,465) (11,759) 75,818 (40,200) (88,188) 129,551	$ 139,445 4,770 2,343,768 (545,846) 1,095,644 3,766 26,535 81,183 56,234 86,396 — (20,669) (5,879) 37,151 — (39,744) 129,551

Table�6�,�Page�1

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held	as at September 30,2024	as at September 30,2024	Net profit (loss) of the investee for the nine- month period ended September 30,2024	Investment income (loss) recognized by the Company for the nine-month period ended September 30,2024 Footnote
				Balance as at September 30, 2024	Balance as at December 31, 2023	Number of shares	Ownership (%)	Book value
Innolux Holding Limited Toppoly Optoelectronics (B.V.I.) Ltd. Innolux Hong Kong Holding Limited Innolux Hong Kong Holding Limited Innolux Hong Kong Holding Limited CarUX Holding Limited CarUX Holding Limited CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. CARUX TECHNOLOGY PTE. LTD. Innolux Japan Co., Ltd. Rockets Holding Limited Rockets Holding Limited Suns Holding Ltd CarUX Technology Europe B.V. Innolux Singapore Holding Pte. Ltd. Yuan Chi Investment Co., Ltd. Yuan Chi Investment Co., Ltd.	Suns Holding Ltd Toppoly Optoelectronics (Cayman) Ltd. Innolux Hong Kong Limited Innolux Japan Co., Ltd. CarUX Holding Limited CARUX TECHNOLOGY PTE. LTD. Ultimate Fantasy Limited CarUX Technology Hong Kong Holding Limited CarUX Technology Europe B.V. CarUX Technology Taiwan Inc. Innolux USA Inc. Stanford Developments Limited Nets Trading Ltd. Warriors Technology Investments Ltd CarUX Technology Germany GmbH INNOLUX OPTOELECTRONICS INDIA PRIVATE LIMITED INNOLUX OPTOELECTRONICS INDIA PRIVATE LIMITED GIO Optoelectronics Corp.	Samoa Cayman Hong Kong Japan Cayman Singapore BVI Hong Kong Netherlands Taiwan USA Samoa Samoa Samoa Germany India India Taiwan	Investment holdings Investment holdings Sales company Holdings, R&D and sales company Investment holdings Holdings and sales company Investment holdings Investment holdings Holding, sales and R&D testing company manufacturing and sales company Sales company Investment holdings Investment company Investment company Testing and maintenance company Sales company Sales company Holdings, R&D, manufacturing and sales company	$ 555,422 3,650,192 — 1,815,603 3,720,612 6,536,399 3 1,818,180 464,341 1,500,000 369,092 5,391,125 27,477 555,422 33,735 607,284 — 858	$ 555,422 3,650,192 — 1,815,603 3,772,473 3,875,499 3 1,818,180 464,341 1,500,000 369,092 5,391,125 27,477 555,422 33,735 607,284 — 858	18,177,052 146,817,000 35,000,000 82 123,634,371 210,431,749 — 162,897,802 375,810 150,000,000 12,842 164,000,000 900,001 18,177,052 100,000 144,095,499 1 77,235	100 100 100 46 86 100 — 100 100 100 100 100 100 100 100 100 — —	$ 5,670,777 6,546,049 1,765,251 1,879,447 6,929,816 7,725,985 4 2,781,955 635,465 2,222,469 1,432,295 12,824,247 4,575 5,670,775 30,071 7,097 — 700	$ 9,894 (545,846) 151 158,698 995,913 984,912 1 329,385 47,277 123,838 136,103 129,551 — 9,894 1,078 (12) (12) (22,465)	$ 9,894 (545,846) 151 72,303 912,166 984,912 1 357,281 47,277 (24,465) 136,103 129,551 — 9,894 1,078 (12) — (32)

Table�6�,�Page�2

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held	as at September 30,2024	as at September 30,2024	Net profit (loss) of the investee for the nine- month period ended September 30,2024	Investment income (loss) recognized by the Company for the nine-month period ended September 30,2024 Footnote
				Balance as at September 30, 2024	Balance as at December 31, 2023	Number of shares	Ownership (%)	Book value
Yuan Chi Investment Co., Ltd. InnoJoy Investment Corporation InnoJoy Investment Corporation InnoJoy Investment Corporation Inno Capital Corporation Inno Capital Corporation InnoCare Optoelectronics Corporation InnoCare Optoelectronics Corporation InnoCare Optoelectronics Corporation GIO Optoelectronics Corp. Ultimate Fantasy Limited	InnVasLinx Inc. Inno Capital Corporation CDIB-Innolux Limited Partnership CDIB-Innolux II Limited Partnership CDIB-Innolux Limited Partnership CDIB-Innolux II Limited Partnership InnoCare Optoelectronics Japan Co., Ltd. InnoCare Optoelectronics USA, INC. Innocare Optoelectronics Europe B.V. Double Star Inc. CarUX Holding Limited	Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Japan USA Netherlands Mauritius Cayman	E-Paper Module/Assembly Investment company Investment company Investment company Investment company Investment company Sales company Sales company After-sales service company Investment holdings Investment holdings	$ 6,829 15,000 179,611 190,489 10,902 13,606 87,149 27,963 1,662 298,113 106,560	$ 6,829 15,000 186,794 — 11,338 — 87,149 27,963 1,662 298,113 106,560	674,207 1,700,404 — — — — 30,010 900,000 500 10,000,000 6,843,900	22 100 16 14 1 1 100 100 100 100 5	$ 7,785 26,084 236,963 184,681 14,383 13,192 136,586 39,304 3,968 106,294 —	$ 3,904 8,088 131,638 (41,458) 131,638 (41,458) 7,147 7,957 389 (505) 995,913	$ 1,757 8,088 21,688 (5,807) 1,316 (415) 7,147 7,957 389 (505) —

Table�6�,�Page�3

Innolux Corporation and Subsidiaries Information on investments in Mainland China

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

For the nine-month period ended September 30, 2024

Investee in Mainland China	Main business activities	Paid-in capital (Note A)	Investment method (Note C)	Accumulated amount of remittance from Taiwan to	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine-month period ended September 30, 2024	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine-month period ended September 30, 2024	Accumulated amount of remittance from Taiwan to	Net income of investee for the nine-month	Ownership held by the Company (direct or indirect)	Investment income (loss) recognized by the Company for the nine- month period	Book value of investments in	Accumulated amount of investment income remitted back to Taiwan	Footnote
				Mainland China as of January 1, 2024	Remitted to Mainland China	Remitted back to Taiwan	Mainland China as of September 30, 2024	period ended September 30, 2024		ended September 30, 2024(Note B)	Mainland China as of September 30, 2024	as of September 30, 2024
Innocom Technology (Shenzhen) Co., Ltd. Ningbo Innolux Optoelectronics Ltd. Foshan Innolux Optoelectronics Ltd. Ningbo Innolux Display Ltd. Nanjing Innolux Technology Ltd. Nanjing Innolux Optoelectronics Ltd. CarUX Technology (Shanghai) Ltd. Foshan Innolux Logistics Ltd. GIO (Maanshan) Optoelectronics Co., Ltd.	Manufacturing and selling of LCD backend module and related components	$ 5,190,600	2 2 2 2 2 2 2 2 2 3 1	$ 4,016,756	$ —	$ —	$ 4,016,756	$ 129,551	100	$ 129,551	$ 12,824,193	$ 1,173,844	2.1 2.2 2.2 2.2 2.3 2.3 2.4 2.5 2.6
	Manufacturing and selling of LCD backend module and related components	9,811,500 12,121,950 5,064,000 66,465 4,937,400 664,650 47,475 316,500 1,264,676 69,422		233,104 12,121,950 5,064,000 66,465 4,558,727 — 47,475 316,500 — 100,394	— — — — — — — — — —	— — — — — — — — — —	233,104 12,121,950 5,064,000 66,465 4,558,727 — 47,475 316,500 — 100,394	616,121 950,747 775,015 5,868 (515,612) 329,385 4,541 (513) 72,410 (5,901)	100 100 100 100 100 86 100 77 100 49	616,121 952,625 775,015 5,868 (515,612) 305,577 4,541 (393) 72,771 (2,872)	28,287,197 25,647,032 8,105,641 230,031 5,905,501 2,864,019 116,067 81,266 1,201,931 59,057
	Manufacturing and selling of LCD backend module and related components
	Manufacturing and selling of LCD backend module and related components Sales of monitor-related components company Manufacturing and selling of LCD backend module and related components Manufacturing and selling of LCD backend module and related components Warehousing services Manufacturing
CarUX Technology (Ningbo) Ltd.	Manufacturing and selling of LCD backend module and related components
Ningbo Innolux Electronics Ltd.	Manufacturing and selling of medical equipment

Table�7�,�Page�1

Ceiling on investments in Mai	nland China:
Companyname	Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2024	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
Innolux Corporation	$ 25,823,322	$ 31,573,373	(Note D)

==> picture [218 x 114] intentionally omitted <==

Note A: The relevant figures were listed in NT$. Where foreign currencies were involved, the figures were converted to NT$ using exchange rate.

Note B: Profit or loss recognized for the nine-month period ended September 30, 2024 was reviewed by independent auditors.

Note C: The investment methods are as follows:

Directly investing in Mainland China.
Through investing in companies in the third area, which then invested in the investee in Mainland China.
2.1. Through investing in Stanford Developments Limited in the third area, which then invested in the investee in Mainland China.
2.2. Through investing in Landmark International Ltd. in the third area, which then invested in the investee in Mainland China.
2.3. Through investing in Toppoly Optoelectronics (Cayman) Ltd. in the third area, which then invested in the investee in Mainland China.
2.4. Through investing in CarUX Technology Hong Kong Holding Limited in the third area, which then invested in the investee in Mainland China.
2.5. Through investing in Keyway Investment Management Limited in the third area, which then invested in the investee in Mainland China.
2.6. Through investing in Double Star Inc. in the third area, which then invested in the investee in Mainland China.
Others.

The company invested via the company investment entities in Mainland China to invest in CarUX Technology (Ningbo) Ltd. Except for the investment via the holding companies in Mainland China,

other investments shall not be approved by Investment Commission of the Ministry of Economic Affairs.
Note D: In accordance with “Rules Governing Applications for Investment or Technical Cooperation in Mainland China”, the Company has obtained the certificate of being qualified for operating headquarters, issued by the Industrial
Development Bureau of the Ministry of Economic Affairs, the ceiling amount of the investment in Mainland China is not applicable to the Company.

Table�7�,�Page�2

AI assistant

INX — Interim / Quarterly Report 2024

52330_rns_2024-11-14_3b286bfd-8595-451e-8416-46fc0d4306b1.pdf

INNOLUX CORPORATION AND SUBSIDIARIES

INDEPENDENT AUDITORS' REVIEW REPORT

Introduction

Scope of Review

Conclusion

Other matter – Reference to the reviews of other auditors

INNOLUX CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

SEPTEMBER 30, 2024, DECEMBER 31, 2023 AND SEPTEMBER 30, 2023

INNOLUX CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2024, DECEMBER 31, 2023 AND SEPTEMBER 30, 2023

INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023 (Expressed in thousands of New Taiwan dollars, except for earnings (loss) per share amounts)

INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

INNOLUX CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

INNOLUX CORPORATION AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023

1. HISTORY AND ORGANIZATION

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

but not yet adopted by the Group

(3) IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

(1) Compliance statement

(2) Basis of preparation

(3) Basis of consolidation

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

(2) Financial assets and liabilities at fair value through profit or loss

(5) Notes receivable and accounts receivable

(6) Inventories

(7) Investments accounted for under the equity method

(10) Investment property

(11) Intangible assets

B. Details of amortization of intangible assets are as follows:

(12) Disposal groups held for sale

(13) Short-term borrowings

- (15) Long term borrowings

(17) Share-based payment

(18) Provisions-current

A. Warranty

B. Litigation and others

(19) Share capital

B. Capital reduction

(21) Retained earnings

(22) Other equity items

(26) Other gains and losses

(30) Income tax

(31) Earnings (loss) per share

(2) Significant related party transactions

A. Operating revenue

B. Purchases of goods

C. Receivables from related parties

D. Payables to related parties

E. Property transactions

Purchase of property

(3) Key management compensation

8. PLEDGED ASSETS

9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT

COMMITMENTS

－ (1) Contingencies Significant Litigations

(2) Commitments

10. SIGNIFICANT DISASTER LOSS

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

12. OTHERS

(2) Financial instruments

C. Significant financial risks and degrees of financial risks

Foreign exchange risk

Price risk

(c) Liquidity risk

(3) Fair value information

13. SUPPLEMENTARY DISCLOSURES

INX Interim / Quarterly Report 2024