First class indicator

Second class indicator

Index assignment instructions

Reliability

Whether to disclose the CPA audit opinion on internal controls

No disclosure = 1, yes but not in detail = 3, detailed disclosure = 5

CPA audit opinion on the financial statements

Standard and unqualified = 5, unqualified with significant matters = 4, qualified report = 3, Inexpressible opinions = 2, negative opinions = 1

Whether board of directors or management have statement on internal control report of authenticity

Yes = 5, no = 1

Whether the accounting firm hired by companies change compared with last year

No = 5, yes = 1

Correlation

The number of days from the date of annual report disclosure to the deadline

Use the method of equal interval assignment, the earliest = 5, followed 4, 3, 2, 1

There is not enough evidence to show the existence of internal control deficiencies of companies

Yes = 5, no = 1

Is there any future plan of internal control construction problems and rectification plan?

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Is there any important activity to establish and improve internal controls carried out this year?

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Integrity

Ratio of independent directors

Use the method of equal interval assignment, the biggest = 5, followed 4, 3, 2, 1

Whether chairman or vice-chairman is also general manager

No = 5, yes = 1

Whether to disclosure the internal control oversight

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Whether to disclosure the environment of internal control

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Whether to disclosure information and communication

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Whether to disclosure risk assessment

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Whether to disclosure control activities

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

The number of shareholders’ meeting(both annual and extraordinary general meeting of shareholders)

Use the method of equal interval assignment, the most = 5, followed 4, 3, 2, 1

Whether to set internal audit department

Yes and detailed = 5, yes but not in detail = 3, not at all = 1

Whether to establish the internal control institution

Yes = 5, no = 1

Understandability

Whether to disclosure in the form of a separate report

Yes = 5, no = 1

Whether to use simple, clear graphic description to interpret relevant terminology and professional information

Yes and detailed = 5, yes but not in detail = 3, not at all = 1