Verification criteria: ISO 14064-1:2018, ISO 14064-3:2019, and Greenhouse Gas Protocol Roles & Responsibilities: It's AboCom Systems, Inc. management sole responsibility for ensuring that the development of the organization's GHG information system, record maintenance and documented procedures have met the standard requirements. AboCom Systems, Inc. management is also responsible for assessing, determining, and reporting GHG emissions information, and provides other necessary information to support GHG assertion. DQS was engaged to conduct an independent verification of the GHG emissions reported by AboCom Systems, Inc. for the periods described below. It's sole responsibility to express verification opinion on the energy consumption, Category 1, Category 2 and Category 3-6 GHG emissions reported in GHG report, and on the underlying systems and processes used to collect, analyze and review the information. Verified emission in the reporting period: From 2023-01-01 to 2023-12-31 Emissions data verified: The Greenhouse Gas Emissions for the above reporting period is 6901.376 tons of CO2 equivalents, including Category 1: Direct emission 193.5997 metric tons CO2e, Category 2: Energy indirect emission 2500.5292 metric tons CO2e. Other indirect GHG emissions 4207.2472 metric tons CO2e. Category 3: 3661.2304 metric tons CO2e. Category 4: 546.0168 metric tons CO2e. Category 5: N/A metric tons CO2e. Category 6: N/A metric tons CO2e. GWP: 2021 IPCC Sixth Assessment Report (AR6) Verification Opinion and Level of assurance: Based on the verification process and procedures carried out by the DQS Taiwan Inc., Level 1 – reasonable assurance engagement Category 1 and 2 There is sufficient evidence to show that the AboCom Systems, Inc. 2023 GHG emissions inventory and GHG assertion, dated 2024-12-05 is materially correct and prepared in accordance with the related International Standard on GHG quantification, monitoring and reporting as mentioned in the agreed verification criteria, and is a fair representation of the GHG data and information. Level 2 – Limited assurance engagement: Category 3, 4, 5 and 6 There is no sufficient evidence to show that the Category 3-6 of the AboCom Systems, Inc. 2023 GHG emissions inventory and GHG assertion, dated 2024-12-05 is not materially correct, and is not a fair representation of the GHG data and information.