一一四年第一次股東臨時會議事錄

時間:中華民國一一四年十二月二十六日《星期五》上午九時正

地點:台北市內湖區瑞光路399號(自由廣場大樓1樓東側會議室)

召開方式:實體股東會

出席股數:本公司發行股份總數為壹億捌仟貳佰陸拾貳萬陸仟捌佰壹拾伍股。出席股東代表

股份總數壹億壹仟壹佰貳拾柒萬貳仟陸佰柒拾壹股(其中以電子方式出席行使表

決權者為肆佰貳拾捌萬捌仟貳佰貳拾陸股),佔公司已發行股份總數壹億捌仟貳佰

陸拾貳萬陸仟捌佰壹拾伍股之60.92%,已逾法定出席股數。

出席董事:董事長葉佳紋、董事劉彦輝、獨立董事周鐘麒、獨立董事柯炎輝及獨立董事李偉彰共5席出席,已超過董事席次9席之半數。

列席人員:財務長陳清賢、發言人柯登嘉、安侯建業聯合會計師事務所紀孟君會計師。

主席:董事長葉佳紋

記錄:陳清賢

一、報告股數並宣佈開會
二、開會如儀
三、主席致詞(略)
四、討論事項:

董事會提

案由:本公司出售127台 H200 伺服器予美國子公司後,擬變更出租127台 H200 伺服器之承租人案,謹提請討論。
說明:1、由於本公司將 H200 伺服器出售予美國子公司 GMI USA Corporation, 為配合當地營運狀況調整,經與承租人英屬開曼群島商聯通科技國際股份有限公司台灣分公司(以下簡稱 GMI COMPUTING)協議,擬將承租人由 GMI COMPUTING 變更為 GMI Cloud US INC。
2、由於僅是承租人異動,其他交易條件(每月收到發票後九十日內支付) 及金額(USD55,283,725元(未稅金額))未變更,故擬於原始合約基礎下簽訂補充協議以變更承租人名稱,因此擬於原114年1月10日簽訂《設備租賃合約書》基礎下增訂補充協議合約請參閱附件一,另

由 GMI USA Corporation 與 GMI Cloud US INC. 簽訂租賃合約,請參閱附件二。資產出租予關係人之評估請參閱附件三。

3、依據「取得或處分資產處理程序」規定,交易金額達新臺幣十億元以上者,應請二家以上之專業估價者估價,已取得華淵鑑價股份有限公司及中華徵信所出具之資產估價報告,請參閱附件四及附件五。
4、後續若租金與交易條件、交易對象等交易內容變更,提請股東會授權總經理全權處理交易,並由審計委員會決議推選詹森獨立董事代表公司簽署相關合約。

議事經過:

股東戶號 1453 提問:

1. 孌更承租人之原因及效益?租賃收入及利潤是否有改變?
1. 近期被證交所罰鍰3萬之原因及程序是否改進?
1. 對於未來營運狀況是否會因此租賃交易而在營收、毛利及淨利有增長?
主席或主席指定之人答覆簡述如下:
1. 因機器存放於美國,變更承租人是為配合當地營運狀況做調整,租賃收入及利潤等交易事項不因變更承租人而有改變。
1. 此為內控疏失,公司現已改進。
1. 因租賃合約已簽訂,故租賃收入不會因此而改變。

決議:經表決結果,本案照案通過,表決結果如下:

項目	出席股東表決權數	贊成	反對	無效	棄權/未投票
權數	36,700,255	35,599,500	81,825		1,018,930
比例	100%	97.00%	0.22%	$0.00\%$	2.77%

註1:上述權數含電子投票行使表決權數

註2:出席股東表決權數已扣除董事長及其關係人迴避不參與投票之表決權數,共計 53, 931, 615 權。

五、其他議案及臨時動議:

議事經過:

股東戶號1453提問:

GMI COMPUTING 跟 GMI CLOUD 是否為弘憶之轉投資公司?

主席或主席指定之人答覆簡述如下:

兩家公司皆為關係人,但弘憶並未持股。

六、散會:主席宣佈散會(同日上午9點21分)

附件一

補充協議

甲方:弘憶國際股份有限公司

電話: (886)2-2659-9838

地址:台北市內湖區行忠路57號2樓

負責人:葉佳紋

乙方:英屬開曼群島商聯通科技國際股份有限公司台灣分公司

電話: (886)2-7711-9600

地址:台北市內湖區瑞光路 618號 6樓

負責人:葉威延

丙方: GMI USA Corporation

電話: (886)2-2659-9838

地址: 1500 N GRANT ST, STE R, DENVER, CO 80203

負責人: Liu Yen Hui

丁方: GMI Cloud US INC.

電話: +1 650 880 1891

地址: 278 Castro St, Mountain View, CA 94041

負責人:Wei-Yen Yeh

鑒於:

甲、乙雙方於 2025年01月10日簽訂《設備租賃合約書》(以下統稱"租賃合約書"), 現雙方經協商訂立如下補充協議,雙方同意履行。

一、補充協議:

雙方約定原"租賃合約書"之租賃標的物,現同意由甲方出售予丙方,俟完成交易後,再由丙方出租予丁方。
甲方於原"租賃合約書"中之一切權利與義務,隨同上述交易一併移轉給予丙方。
丙方出租予丁方之租賃行為,亦均秉持原"租賃合約書"之合約精神與內容,一切租賃條件均不變。
上述之銷售行為,由甲、丙雙方另訂銷售合約;租賃行為由丙、丁雙方另訂租賃合約,四方相關之收付款起訖日及合約請詳附件二。

二、本補充協議及原合約均適用中華民國法律並按中華民國法律解釋,排除衝突法規之適用。任何通過友好協商後不能解決,或因本協議所引起與本協議有關之任何爭議,四方同意在甲方所在地有管轄權之法院進行訴訟。

三、本補充協議壹式四份,四方各執壹份,每一份均具有同等之法律效力。若本補充協議與原合約相衝突時,以本補充協議為準。

甲方 (簽章):		乙方 (簽章):
代表簽字:		代表簽字:
日期: 2025年月日		日期: 2025年月日

丙方 (簽章):		丁方 (簽章):
代表簽字:		代表簽字:
日期: 2025年月日		日期: 2025 年月日

附件二

Equipment Lease Agreement 設備租賃協定

This Equipment Lease Agreement ("Agreement") is made as of 26/12/2025, by and between: 本設備租賃協定("本協定")於 2025/12/26 由以下雙方簽訂:

Lessor: GMI USA Corporation

出租人: GMI USA Corporation

Address: 1500 N GRANT ST, STE R, DENVER, CO 80203

地址: 1500 N GRANT ST, STE R, DENVER, CO 80203

Contact Info.: [email protected]

聯繫資訊: [email protected]

Lessee: GMI Cloud US INC.

承租人: GMI Cloud US INC

Address: 278 Castro St, Mountain View, CA 94041, USA

地址: 278 Castro St, Mountain View, CA 94041, USA

Contact Info.: [email protected]

聯繫資訊: [email protected]

Lessor and Lessee are referred to herein individually as a "Party" and collectively as the "Parties."

出租人和承租人在本協議中單獨稱為"一方",統稱為"雙方"。

$1.$ Lease of Equipment

1. 設備租賃

Lessor hereby leases to Lessee, and Lessee hereby leases from Lessor, the equipment ("Equipment") as listed in Schedule A.

出租人特此向承租人租賃,承租人特此向出租人租賃附表 A 所列設備("設備")。

Term $2.$
$2.$ 術語
The term of this Agreement shall commence on 01/01/2026 and continue until $2.1$ 28/02/2030, unless otherwise terminated or extended as provided herein.
本協議的期限從 2026/01/01 開始,一直持續到 2030/02/28,除非本協議另有規定終 $2.1$ 止或延長。
If both Parties agree to renew the lease before the expiration of the Agreement, they shall $2.2$ execute a new agreement or complete renewal procedures within three (3) months prior to the expiration of this Agreement. Otherwise, Lessor shall have the right to make other arrangements for the Equipment.
如雙方同意在本協議期滿前續租,則應在本協議期滿前三(3)個月內重新簽訂新協定 $2.2$

或辦理續租手續。否則,出租人有權對設備作出其他安排。

If both Lessor and Lessee agree to renew the lease, either Party shall have the right to $2.3$ propose an adjustment to the rental fee during the renewal process. The adjusted rental fee shall become effective only upon the written confirmation and signature of both Parties.
如出租人和承租人雙方均同意續租,任何一方均有權在續租過程屮提出調整租金的 2.3 建議。調整後的租金,須經雙方書面確認並簽字後方可生效。

Rental Fee and Payment $3.$

和金及付款 $3.$

The Equipment under this Agreement shall be subject to a monthly rental fee of USD $3.1$ 1,105,674.5 (exclusive of tax) (hereinafter referred to as the "Original Monthly Rent"). The total lease term is 4.167 years, with an aggregate total rental fee of USD 55,283,725 (exclusive of tax).
本協定項下的設備每月租金 USD1,105,674.5 (不含稅)(以下簡稱"原月租金")。 $3.1$ 總租期 4.167年, 總租金 USD55,283,725 (不含稅)。
Lessor shall issue an invoice for the current month to Lessee on or after the 15th day of $3.2$ each month. Lessee shall pay the invoiced amount to the account designated by Lessor within ninety (90) days from the date of receipt of the invoice.
出租人應在每月15日或之後向承租人開具當月發票。承租人應在收到發票之日起 $3.2$ 九十(90)天内將發票金額支付到出租人指定的帳戶。
Lessee shall timely provide the following information and fulfil the following 3.3 responsibilities:
承租人應及時提供以下資訊,履行以下責任: 3.3
Provide monthly self-prepared financial reports and monthly operational data, a. including but not limited to equipment utilization rate, reliability rate, anonymized customer lists, and unit prices;
提供每月自行編制的財務報告和月度經營資料,包括但不限於設備利用率、 a. 可靠率、匿名客戶名單、單價等;
Provide annual auditor-reviewed financial or tax reports from 2025 onward after $\mathbf b$ . completion of relevant work by Lessee and its accountants;
在承租人及其會計師完成相關工作後,從2025年起提供經審計的年度財務 b. 或稅務報告;
Lessee shall be fully responsible for the security of final customer data and shall $\mathbf{c}$ . bear all associated risks and liabilities for compensation;
承租人應對最終客戶資料的安全負全部責任,並承擔所有相關風險和賠償責 $\mathbf{c}$ . 任;
Provide quarterly data related to computing capacity, sales, and other relevant d. metrics for review by Lessor;
提供與計算能力、銷售額和其他相關指標相關的季度資料,供出租人審查; $d.$
Provide a four-year cash flow forecast at the contract signing year and update e. such forecast annually;
在合同簽訂年度提供四年現金流量預測,並每年更新該預測; e.
Perform regular maintenance of the Equipment and submit monthly reports on f. equipment condition and usage to Lessor, using a format agreed by both Parties. Lessee shall provide equipment inspection reports as requested by Lessor to ensure proper functioning. If Lessee fails to submit the equipment status reports as stipulated. Lessor may charge management fees or adjust rental terms accordingly.
對設備進行定期維護,並按照雙方同意的格式,每月向出租人提交設備狀況 f. 和使用情況報告。承租人應按出租人要求提供設備檢驗報告,確保設備正常運行。如承租人未按規定提交設備狀態報告,出租人可收取管理費或相應調整租賃條件。
If Lessee fails to provide or pay as required under Section 3.3, the credit terms granted by $3.4$ Lessor to Lessee shall be cancelled and replaced by an advance payment requirement for the following month(s).
如果承租人未能按照第 3.3 條的要求提供或付款,則出租人授予承租人的授信條款 $3.4$ 應被取消,並以下個月的預付款要求取而代之。
If, after the commencement of the equipment lease and before the expiration of the lease 3.5 term or termination of this Agreement, Lessee does not use the Equipment, the rental period shall be calculated as usual.
設備租賃開始後,租期屆滿或本協議終止前,承租人未使用設備的,租期照常計 $3.5$ 笪。
In response to market conditions or exchange rate fluctuations, Lessor reserves the right 3.6 to adjust the rental fee annually; however, the adjustment shall not exceed five percent (5%) of the previous annual rental fee. Any adjustment shall be based on a market report issued by market report or the cost of equipment upgrades, and Lessor shall notify Lessee in writing one (1) month prior to the adjustment. The new rental fee will be reflected in the invoice for the following month.
根據市場情況或匯率波動,出租人保留每年調整租金的權利;但調整幅度不得超過 3.6 原年租金的百分之五(5%)。任何調整均應以市場報告或設備升級的費用,出租人應在調整前一個月書面通知承租人。新的租金將在下個月的發票中反應出來。
$4.$ Delivery and Acceptance
$4.$ 交付驗收
Lessor shall deliver the Equipment to Lessee (or its agent) at DENVER. Lessor shall not $4.1$ be liable for any delay in delivery of the Equipment caused by circumstances that are unforeseeable, unavoidable, and insurmountable.
出租人應在美國丹佛將設備交付給承租人(或其代理)。出租人對因不可預見、不 $4.1$ 可避免和無法克服的情況而造成的設備延遲交付不承擔任何責任。
Upon receipt of the Equipment at the delivery location, Lessee shall inspect and accept $4.2$ the Equipment. If, upon inspection, Lessee discovers that the model, specifications, quantity, technical performance, or other aspects of the Equipment do not conform to this Agreement, or if any defects or deficiencies attributable to Lessor are present, Lessee shall notify Lessor of such issues within seven (7) business days after delivery. Lessor shall be responsible for handling such matters. If Lessee fails to raise any objections within this period, the Equipment shall be deemed to have been fully accepted by Lessee and confirmed as compliant with the Agreement requirements.
在交貨地點收到設備後,承租人應對設備進行驗收。如經檢查,承租人發現設備的 $4.2$ 型號、規格、數量、技術性能或其他方面與本協議不符,或存在可歸咎於出租人的任何缺陷或不足,承租人應在交貨後七(7)個工作日內將該等問題通知出租人。出租人應負責處理。如承租人在此期限內未提出異議,則視為承租人已完全接受設備, 並確認設備符合本協定要求。

5. Maintenance and Repairs

維護和修理 5.

Lessee shall be responsible for the ordinary maintenance costs of the equipment. However, if due to external objective economic changes, the ordinary maintenance costs increase significantly, both Parties shall renegotiate the allocation of such costs annually.

承租人應負責設備的日常維護費用。但是,如果由於外部客觀經濟變化,普通維修費用明顯增加,雙方應每年重新協商該費用的分配。

Use and Location 6.

6. 用途和位置

Lessee shall only use the Equipment at DENVER. and shall not relocate or sublease the $6.1$ Equipment without prior written consent of Lessor.
未經出租人事先書面同意,承租人僅可在美國丹佛使用設備,不得搬遷或轉租設備。 6.1
Lessor shall have the right to inspect the Equipment during normal business hours upon 6.2 giving Lessee at least five (5) business days' prior written notice. Such inspections shall be conducted in a manner that does not unreasonably interfere with Lessee's operations. Lessor may inspect the condition, usage, and location of the Equipment to verify compliance with this Agreement.
出租人在至少提前五(5)個工作日書面通知承租人後,有權在正常營業時間內檢查設 6.2 備。該等檢查應以不合理地干擾承租人經營的方式進行。出租人可以檢查設備的狀況、使用情況和位置,以驗證設備是否符合本協定。

7. Insurance

7. 保險

Lessor shall maintain insurance coverage for the Equipment throughout the term of this Agreement in an amount not less than the full replacement value of the Equipment. Such insurance shall be issued by insurers rated at least A- by A.M. Best or equivalent and shall include coverage against loss, theft, or damage. Lessor shall be named as a loss payee and

additional insured under such policies.

出租人應在本協定有效期內為設備投保,投保金額不低於設備的全部重置價值。該等保險應由 A.M.評級至少為 A-級的保險公司出具最佳或同等保險,並應包括對損失、盜竊或損壞的保險。

Title and Ownership 8.

8. 所有權和所有權

Title to the Equipment remains with Lessor. Lessee shall have no right, title, or interest in 8.1 the Equipment except as lessee under this Agreement.
設備的所有權仍屬於出租人。除作為本協議項下的承租人外,承租人對設備沒有任 $8.1$ 何權利、所有權或利益。
Lessee shall not sell, transfer, pledge, mortgage, or otherwise dispose of the Equipment in 8.2 any manner that may impair Lessor's rights. If any third party infringes upon the ownership of the Equipment, or if the Equipment is subject to management, seizure, or any other disposition by a third party, Lessee shall appear to prove that the Equipment is the property of Lessor and shall immediately notify Lessor to recover the Equipment.
承租人不得以任何可能損害出租人權利的方式出售、轉讓、質押、抵押或以其他方 8.2 式處置設備。如果任何協力廠商侵犯了設備的所有權,或者如果設備受到協力廠商的管理、扣押或任何其他處置,承租人應證明設備是出租人的財產,並應立即通知出租人收回設備。
Lessee shall affix and maintain conspicuous labels, plaques, or other markings on each 8.3 item of Equipment identifying the Equipment as the property of Lessor. Such markings shall not be removed, concealed, or altered without the prior written consent of Lessor.
承租人應在每件設備上粘貼並保持明顯的標籤、牌匾或其他標記,以表明該設備屬 8.3 於出租人的財產。未經出租人事先書面同意,不得移除、隱藏或更改該等標記。
Loss or Damage 9.

9. 損失或損壞

Lessee shall exercise the care of a prudent manager in safeguarding the Equipment and $9.1$ shall bear the risk of damage or loss to the Equipment occurring during the lease term, except for normal wear and tear.
承租人應像謹慎的管理者一樣謹慎地保護設備,並承擔設備在租賃期內發生損壞 $9.1$ 或損失的風險,但正常磨損除外。
If the Equipment is damaged, lost, destroyed, or rendered beyond repair due to Lessee's 9.2 fault or breach of this Agreement, Lessee shall promptly notify Lessor and be responsible for all associated costs. Lessor may elect one of the following remedies, to be carried out and funded by Lessee:
如果設備因承租人的過錯或違反本協議而損壞、丟失、毀壞或無法修復,承租人應 $9.2$ 立即通知出租人並承擔所有相關費用。出租人可選擇下列補救措施之一,由承租人執行並提供資金:
Repair or Replacement: Replace the damaged parts or components with those of a.

the same model and performance to restore the Equipment to normal operating condition:

修理或更换:用相同型號和性能的部件或元件更換損壞的部件或元件,使設 $\mathbf{a}$ . 備恢復到正常運行狀態;
Compensation for Total Loss: If the Equipment is lost, destroyed, or damaged $h_{-}$ beyond repair, compensate Lessor based on the then-current fair market replacement value of the Equipment. If such value cannot be reasonably determined, compensation shall be equal to the original purchase price less depreciation calculated on a straight-line basis over 4.167 years.
全損賠償:如果設備丟失、毀壞或損壞無法修復,則根據設備當時的公平市 $\mathbf{b}$ . 場重置價值賠償出租人。如果該價值不能合理確定,賠償金額應等於原購買價減夫 4.167年內按直線計算的折舊。

10. Default and Limitation of Liability

$10.$ 違約和責任限制

If Lessee fails to pay rental fee or breaches any provision of this Agreement, Lessor shall $10.1$ issue a written notice specifying the nature of the breach and provide Lessee with ten (10) business days to cure it. If Lessee fails to fully cure the breach within the specified period, Lessor may terminate this Agreement and repossess the Equipment.
如果承租人未能支付租金或違反本協議的任何條款,出租人應發出書面通知,說明 $10.1$ 違約的性質,並給承租人十(10)個工作日進行補救。如果承租人未能在規定期限內完全糾正違約行為,出租人可以終止本協定並收回設備。
10.2 Notwithstanding Section 10.1, Lessor shall have the right to terminate this Agreement immediately and repossess the Equipment without providing a cure period if Lessee:
儘管有第10.1條的規定,如果承租人出現以下情況,出租人有權立即終止本協定並 $10.2$ 收回設備,而無需提供修復期:

a. Fails to pay rental fee for more than thirty (30) days;

a. 未支付租金超過三十(30)天;

Fails to submit required equipment maintenance or financial reports as stipulated; $_b$ .
未按規定提交設備維修或財務報告; $_b$
Causes abnormal damage to or loss of Equipment and does not properly remedy $\mathbf{c}$ . the situation; or
造成設備異常損壞或丟失,未採取適當補救措施的;或 $\mathbf{c}$ .
Commits any other material breach that remains uncured after the applicable $d_{\cdot}$ notice and cure period under Section 10.1.

d. 在第10.1 條規定的適用通知和糾正期過後仍未糾正的任何其他重大違約行為。 In such cases, Lessee shall also be liable for all direct losses incurred by Lessor as a result.

在這種情況下,承租人還應對出租人因此而遭受的所有直接損失負責。

Except for liabilities arising from (i) wilful misconduct, (ii) gross negligence, (iii) breach $10.3$ of confidentiality, or (iv) infringement of intellectual property rights, in no event shall either Party be liable to the other for any indirect, incidental, consequential, punitive, or special damages, including but not limited to lost profits, revenue, or business opportunities, whether arising in contract, tort, or otherwise, even if advised of the possibility of such damages. The total aggregate liability of either Party under this Agreement shall not exceed the total rental fees paid or payable under this Agreement in the twelve (12) months preceding the claim.
除因(i)故意不當行為、(ii) 重大過失、(iii) 違反保密或 (iv) 侵犯智慧財產權引起 $10.3$ 的責任外,在任何情況下,任何一方均無需對任何間接的、附帶的、後果性的、懲罰性的或特殊的損害賠償,包括但不限於利潤、收入或商業機會的損失,無論是由於合同、侵權或其他原因引起的,即使被告知可能發生此類損害賠償,也無需對另一方承擔責任。任何一方在本協議項下的總總責任不得超過索賠前十二(12)個月內在本協定項下已支付或應付的租金總額。

11. UCC-1 Registration

$11.$ UCC-1 註冊

The Parties acknowledge and agree that this Agreement constitutes a true lease and not a $11.1$ lease intended as security. Lessor retains title to and ownership of the Equipment at all times, and nothing in this Agreement shall be construed as granting Lessee any equity or ownership interest in the Equipment.
雙方承認並同意,本協定構成真正的租賃,而不是作為擔保的租賃。出租人始終保 $11.1$ 留設備的所有權和所有權,本協定中的任何內容均不得解釋為授予承租人設備的任何股權或所有權權益。
Notwithstanding the foregoing, Lessor may, at its option and sole discretion, file one or $11.2$ more UCC financing statements (UCC-1) in any jurisdiction to reflect its ownership interest in the Equipment and to give public notice of the lease arrangement.
儘管有上述規定,出租人可自行決定在任何司法管轄區提交一份或多份 UCC 融資 $11.2$ 報表(UCC-1),以反映其在設備中的所有權權益,並就租賃安排向公眾發出通知。
Lessee agrees to cooperate with Lessor in executing, delivering, or providing any $11.3$ information reasonably necessary to effect such filings, and acknowledges that such filings are precautionary only and do not alter the legal characterization of this Agreement as a true lease.
承租人同意與出租人合作,簽署、交付或提供任何合理必要的資訊,以實現該等 $11.3$ 備案,並承認該等備案僅為預防性的,不會改變本協議作為真正租賃的法律特徵。

12. Return of Equipment

設備歸還 $12.$

Upon expiration or termination of this Agreement, Lessee shall return the Equipment at $12.1$ its sole expense to the original delivery location, or such other location as agreed in writing by Lessor. Lessee shall return the Equipment to Lessor in good condition,

reasonable wear and tear excepted, at Lessee's cost.

本協議期滿或終止後,承租人應自費將設備退回原交付地點,或出租人書面同意的 $12.1$ 其他地點。承租人應將設備完好地歸還給出租人,合理的磨損除外,費用由承租人承擔。
Upon expiration of the lease term or termination of this Agreement, Lessee shall organize $12.2.$ and provide an inventory list of the Equipment. Lessor shall send personnel to verify and confirm the accuracy of the inventory. The return of the Equipment shall be deemed complete upon Lessee leaving the Equipment at the original delivery location following verification. If Lessee returns an incomplete quantity of the Equipment, or if the Equipment is intentionally damaged by Lessee (excluding normal wear and tear), Lessor reserves the right to reject the return and require Lessee to bear the costs of repair and $\overline{1}$ any other associated expenses.
租期屆滿或本協議終止後,承租人應整理並提供設備庫存清單。出租人應派人核實 $12.2 -$ 和確認庫存的準確性。經核實後,承租人將設備留在原交付地點,即視為設備已歸 $\bar{\chi}_\mathrm{F}$ 還完畢。如果承和人退回不完整數量的設備,或承租人故意損壞設備(不包括正常磨損),出租人保留拒絕退貨的權利,並要求承租人承擔維修費用和任何其他相關費用。
Except for objective force majeure events, Lessee shall not use any pretext to delay or $12.3$ claim any rights and shall not request relocation fees or any other compensation from Lessor. Lessor shall timely cooperate by dispatching personnel to complete the inventory. If Lessee, without objective force majeure, deliberately delays full return beyond the due date, Lessee shall pay daily damages equivalent to the rental fee from the date of overdue to the date Lessor confirms all equipment is returned. If the delay exceeds thirty (30) days, Lessee shall pay an additional penalty equal to double the daily agreed rental fee to Lessor.
除客觀不可抗力事件外,承租人不得以任何藉口拖延或主張任何權利,也不得向出 $12.3$ 租人要求搬遷費或任何其他補償。出租人應及時配合,派人完成盤點工作。如果承租人在非客觀不可抗力的情況下,故意延遲全部歸還超過到期日,承租人應從逾期之日起至出租人確認所有設備歸還之日止,每天支付相當於租金的賠償金。如果延遲超過三十(30)天,承租人應向出租人支付相當於每日約定租金兩倍的額外罰款。
1. Confidentiality

13. 保密

During the term of this Agreement, either Party (the "Discloser") may from time to time $13.1$ disclose or provide to the other Party (the "Recipient") business-related information, products, intellectual property, trade secrets, third-party confidential information, and other sensitive or proprietary information, whether disclosed orally or in writing, electronically, or by any other form or medium, and whether or not marked, identified, or otherwise designated as "confidential" at the time of disclosure (collectively, "Confidential Information").

在本協議有效期內,任一方("披露方")可不時向另一方("接收方")披露或 $13.1$ 提供與業務相關的資訊、產品、智慧財產權、商業秘密、協力廠商機密資訊和其他敏感或專有資訊,無論披露方式為口頭或書面、電子或任何其他形式或媒介,也無論是否有標記、標識,或在披露時被指定為"機密"的資訊(統稱為"機密資訊")。
13.2 Confidential Information shall not include information that, at the time of disclosure:
13.2 機密資訊不包括在披露時:
is or becomes generally available to the public other than through a breach of this $a₁$ Agreement by the Recipient;
除接收方違反本協議外,公眾可以或將可以普遍獲得的資訊; a.
was already known to the Recipient without restriction on use or disclosure; $\mathbf b$ .
在不受使用或披露限制的情況下,接收方已經知曉; $\mathbf{b}$ .
is rightfully obtained by the Recipient from a third party without breach of any $\mathbf{c}$ . obligation of confidentiality; or
是接受方在未違反任何保密義務的情況下從協力廠商合法獲得的;或 $\mathbf{c}$ .
is independently developed by the Recipient without use of or reference to the d. Discloser's Confidential Information.
由接收方獨立開發,未使用或參考披露方的機密資訊。 d.
The Recipient shall not disclose the Discloser's Confidential Information to any person or 13.3 entity except to its employees, agents, or subcontractors who have a need to know such information for exercising rights or performing obligations under this Agreement and who are bound to protect the Confidential Information on terms no less restrictive than those set forth herein.
接收方不得向任何個人或實體披露披露方的機密資訊,但其雇員、代理或分包商除 $13.3$ 外,這些雇員、代理或分包商因行使本協議項下的權利或履行本協議項下的義務而需要知道這些資訊,並且有義務按照不低於本協議規定的限制性條款保護機密資訊。
Notwithstanding the foregoing, the Recipient may disclose Confidential Information to 13.4 the extent required by court order, government agency, or applicable law, provided that, where legally permissible, the Recipient gives the Discloser prompt written notice of such requirement to allow the Discloser to seek protective measures.
儘管有上述規定,接收方仍可在法院命令、政府機構或適用法律要求的範圍內披露 13.4 機密資訊,前提是,在法律允許的情況下,接收方應及時向披露方發出有關該要求的書面通知,以允許披露方尋求保護措施。
The obligations of confidentiality shall be effective in perpetuity from the date such $13.5$ Confidential Information is first disclosed to the Recipient.
保密義務自機密資訊首次向接收方披露之日起永久有效。 13.5
If one Party breaches these terms, resulting in damage to the other Party's trade secrets or 13.6 business interests, the non-breaching Party has the right to require the breaching Party to bear corresponding liability for damages. Both Parties shall take necessary technical and

managerial measures to ensure that the other Party's confidential information will not be illegally obtained by any third party.

如果一方違反本條款,導致另一方的商業秘密或商業利益受到損害,守約方有權要 13.6 求違約方承擔相應的損害賠償責任。雙方應採取必要的技術和管理措施,確保對方的保密資訊不被任何協力廠商非法獲取。
Each Party shall implement and maintain appropriate administrative, physical, and $13.7$ technical safeguards to protect the confidentiality, integrity, and security of the other Party's Confidential Information disclosed through electronic means, including but not limited to secure storage, encrypted transmission, and access controls. Access to shared drives or cloud systems shall be restricted to authorized personnel only.
各方應實施並維護適當的管理、物理和技術保障措施,以保護通過電子方式披露的 13.7 另一方機密資訊的保密性、完整性和安全性,包括但不限於安全存儲、加密傳輸和存取控制。共用驅動器或雲系統的訪問應僅限於獲得授權的人員。

14. Force Maieure

$14.$ 不可抗力

Neither Party shall be liable for any failure or delay in performance under this Agreement $14.1$ (except for payment obligations) to the extent such failure or delay is caused by events beyond the reasonable control of the affected Party, including but not limited to acts of God, natural disasters, war, terrorism, cyberattacks, labor disputes, governmental actions, or pandemics (each a "Force Majeure Event").
對於因受影響方無法合理控制的事件(包括但不限於天災、自然災害、戰爭、恐怖 $14.1$ 主義、網路攻擊、勞資糾紛、政府行為或流行病)造成的本協議項下的任何未能或延遲履行(付款義務除外),任一方均不承擔責任(以下統稱為"不可抗力事件")。
The affected Party shall notify the other Party in writing within ten (10) days of the $14.2$ occurrence of a Force Majeure Event. Performance under this Agreement shall be suspended during the period of such Force Majeure Event. If the Force Majeure Event continues for more than sixty (60) consecutive days, either Party may terminate this Agreement without liability, upon written notice.
受影響的一方應在不可抗力事件發生後十(10)天內書面通知另一方。在不可抗力 14.2 事件發生期間,本協議項下的履行將暫停。如果不可抗力事件持續超過連續六十 (60) 天,任何一方均可書面通知終止本協議,無需承擔任何責任。

15. Assignment and Subleasing

轉讓和轉租 15.

$\chi$

Lessee shall not assign, transfer, delegate, or sublease any of its rights or obligations $15.1$ under this Agreement, including the use of the Equipment, without the prior written consent of Lessor. Any attempted assignment or sublease without such consent shall be void.
未經出租人事先書面同意,承租人不得轉讓、轉讓、委託或轉租其在本協議項下的 $15.1$ 任何權利或義務,包括設備的使用。未經該等同意,任何試圖轉讓或轉租的行為均

屬無效。

Lessor may assign this Agreement in whole or in part, including its rights to payment or 15.2 to the Equipment, to an affiliate or financing party without the consent of Lessee, provided that Lessee is promptly notified in writing.
出租人可在未經承租人同意的情況下,將本協定的全部或部分(包括其付款權或設 $15.2$ 備權)轉讓給關聯方或融資方,但須及時以書面形式通知承租人。

16. Compliance with Laws

16. 遵守法律

Lessee agrees to use the Equipment only in accordance with all applicable federal, state, $16.1$ and local laws, regulations, and industry standards. Lessee shall not use the Equipment for any unlawful purpose or in any manner that may cause damage to Lessor's reputation or the Equipment itself.
承租人同意僅根據所有適用的聯邦、州和地方法律、法規和行業標準使用設備。承 $16.1$ 租人不得將設備用於任何非法日的或以任何可能對出租人聲譽或設備本身造成損害的方式使用設備。
Lessee shall obtain and maintain any permits, licenses, or approvals required for lawful $16.2$ operation and use of the Equipment during the term of this Agreement and shall provide copies to Lessor upon request.
在本協議有效期內,承租人應取得並保持合法操作和使用設備所需的任何許可、執 $16.2$ 照或批准書,並應出租人要求向其提供副本。
1. Notices

17. 注意事項

Any notice from one Party to the other shall be sent to the contact person, address, and $17.1$ email specified on the signature page of this Agreement. If the notice is sent by express courier, it shall be deemed delivered upon receipt by the other Party; if sent by email, it shall be deemed delivered upon the email reaching the recipient's server. In the event of any dispute arising from this Agreement, the service of any legal documents shall follow the above delivery methods. Any matters not covered herein shall be resolved through further negotiation between the Parties. This Agreement is executed in two original copies, with each Party holding one original copy as evidence.
一方向另一方發出的任何通知應發送至本協議簽字頁所列的連絡人、位址和電子郵 $17.1$ 箱。若該通知以快遞方式發送,則另一方收到後即視為已送達;以電子郵件方式發送的,在郵件到達接收方伺服器時視為送達。因本協議發生爭議時,任何法律檔的送達均按上述送達方式進行。本協議未盡事宜,雙方另行協商解決。本協議一式兩份,甲乙雙方各執一份作為證據。
Notices may also be delivered via a recognized electronic signature service (such as $17.2$ DocuSign) or by registered email with proof of delivery.
注意事項也可以通過公認的電子簽名服務(如 DocuSign)或帶有送達證明的註冊電 $17.2$ 子郵件發送。
Either Party may update its contact details by providing the other Party with written $17.3$ notice of such change. Updated contact details shall take effect three (3) business days following receipt of such notice.
任何一方都可以通過向另一方提供有關該等變更的書面通知來更新其聯繫方式。更 $17.3$ 新後的聯繫方式應在收到通知後三(3)個工作日內生效。

18. Governing Law and Jurisdiction

18. 適用法律和管轄權

This Agreement shall be governed by and construed in accordance with the laws of the 18.1 State of Colorado, without regard to conflict of law principles.
本協定受科羅拉多州法律管轄並根據其進行解釋,但不考慮法律衝突原則。 18.1
In the event of any dispute, controversy, or claim arising out of or relating to this 18.2 Agreement, the parties shall first attempt in good faith to resolve such dispute through informal discussions. If the dispute cannot be resolved within thirty (30) days, either Party may initiate non-binding mediation conducted by a mutually agreed mediator in the State of Colorado.
如因本協定引起或與本協定有關的任何爭議、爭議或索賠,雙方應首先善意地嘗試 18.2 通過非正式討論解決該等爭議。如果爭議不能在三十(30)天內解決,任何一方均可在科羅拉多州發起由雙方同意的調解員進行的不具約束力的調解。
If the dispute remains unresolved after mediation, either Party may pursue litigation 18.3 exclusively in the state or federal courts located in Denver County, Colorado, and the parties irrevocably consent to the personal jurisdiction of such courts.
如爭議經調解仍未解決,任何一方均可僅向位於科羅拉多州丹佛市郡的州法院或聯 18.3 邦法院提起訴訟,且雙方不可撤銷地同意該等法院的屬人管轄權。
Nothing in this Section shall prevent either Party from seeking injunctive or equitable 18.4 relief in a court of competent jurisdiction to prevent actual or threatened misappropriation of confidential information or intellectual property.
本節中的任何規定均不妨礙任何一方在有管轄權的法院尋求禁令或衡平法上的救 18.4 濟,以防止實際或威脅濫用機密資訊或智慧財產權。

19. Entire Agreement

19. 全部協定

This Agreement constitutes the entire agreement and understanding between the Parties regarding the lease matters under this Agreement, and supersedes all prior and contemporaneous written and oral understandings, agreements, representations, and warranties relating to such lease of the Equipment.

本協定構成雙方就本協定項下租賃事宜達成的完整協議和諒解,並取代與設備租賃有關的所有先前和同時的書面和口頭諒解、協議、陳述和保證。

Lessor: GMI USA Corporation

Sign: $\frac{1}{2}$ Print:

Date: $\qquad \qquad$

Lessee: GMI Cloud US INC.

Sign:
Print:
Date:

Schedule A: List of Equipment

附表 A:設備清單

List1 清單1

設備名稱	型號	數量
Nodes	821GE-TNHR-0T0-2	111
GPUs	H ₂₀₀	888
$CDU$	Intel 8568Y	222
Memory	64GB $x$ 32 = 2TB	111
Storage	2 x 960GB NVMe SSD	111
	8 x 7.6TB NVMe SSD
Networking	AOC-CX766003N-SQ0 900-9X766-003N-SQ0 1-p NDR 400G	111
	$IB/ETH * 8$
	GPU-NVDPU-BA3220-C BlueField-3 BF3220 DPU 200GbE
	dual port $*1$

List2 清單 2

設備名稱	型號	數量
Nodes	HPE Cray XD670	16
GPU_s	H ₂₀₀	128
$CPU$	Intel 8570	32
Memory	$64GB \times 32 = 2TB$	16
Storage	2 x 960GB NVMe SSD	16
	8 x 3.84TB NVMe SSD
Networking	-IB Network Card 1-port NDR 400GE x 8	16
	-PDU IB NDR200/EN 200G Dual Port x 1

附件三

GMI

弘憶國際股份有限公司子公司-

GMI USA Corporation

資產出租予關係人之評估報告

檢核內容	評估情形
取得或處分資產處理程序第九條:
本公司向關係人取得或處分資	本公司出租H200伺服器予GMI Cloud US
產,除	INC.總金額約為 USD55,283,725 元 (未稅
依第七條、第八條及第十條處理程序	金額)依規定委請華淵及中華徵信所二家
辦理外,尚應依以下規定辦理相關決議程	專業估價師進行估價並已取具報告。
序及評估交易條件合理性等事項,交易金
額達公司總資產百分之十以上者,亦應依
第七條、第八條及第十條規定取得專業估
價者出具之估價報告或會計師意見。
二、評估及作業程序
(一)取得或處分資產之目的、必要性及	本公司考量 H200 伺服器存放在美國當地
預計效益。	境內,為配合符合當地營運狀況及稅務規
	範,故由本公司將伺服器轉租予 GMI
	Cloud US INC. , 預計出租期間總淨利約
	可增加 NTD4.4 億(包含母公司出租期間
	淨利)。
(二)選定關係人為交易對象之原因。	本公司向母公司取得 H200 伺服器後,考
	量原承租對象 GMI COMPUTING 為台灣
	公司,因配合實際營運狀況及稅務規範,
	變更為美國公司 GMI Cloud US INC., 僅
	是同一集團承租人對象異動, 其他交易條
	件及金額未變更。
(三)向關係人取得不動產或其使用權資	不適用。
產,依本條第三項第(一)款至(四)
款規定評估預定交易條件合理性之
相關資料。

(四)關係人原取得日期及價格、交易對	不適用。
象及其與公司和關係人之關係等事
項。
(五)預計訂約月份開始之未來一年各月	預計訂約月份開始之未來一年各月份現
份現金收支預測表,並評估交易之	金收支預測表及資金運用之合理性請參
必要性及資金運用之合理性。	閱附表之說明,交易之必要性請參閱二、
	評估及作業程序(一) 取得或處分資產
	之目的、必要性及預計效益之說明。
(六)依前條規定取得之專業估價者出具	本案出租 H200 伺服器總金額約為 USD
之估價報告,或會計師意見。	USD55,283,725 元(未稅金額)依規定委請
	華淵及中華徵信所二家專業估價師進行
	估價並已取具報告。
(七)本次交易之限制條件及其他重要約	1. GMI Computing 不得將租賃設備出售、
定事項。	轉移、擔保、抵押或做任何足以損害本公
	司權益之處分。
	2. GMI Computing 應以善良管理人之注
	意,保管租賃設備,承擔在租賃期內發生
	的設備毀損(正常損耗不在此內)和滅
	失的風險。
	3. GMI Computing 需確保終端客戶資料
	的安全,並承擔因數據洩漏引發的所有
	責任及賠償。

預計訂約月份開始之未來一年各月份現金收支預測表及

單位:新台幣千元

項目	114年12月1115年1月		115年2月	115年1月 15年5月 15年6月 15年7月 15年8月 15年9月 15年10月 15年11月				合計
期初規金餘額	79.705	962, 533	1.027, 387	1, 088, 639 1, 159, 849 1, 229, 698 1, 290, 328 1, 292, 016			752, 604 1, 197, 649 1, 260, 892 1, 344, 357	679.705
非融管性收入		2.175.82311.619.127	1.605, 358					1, 937, 429 1, 956, 662 2, 081, 164 2, 385, 517 2, 231, 548 2, 183, 496 2, 108, 153 2, 398, 083 2, 303, 469 24, 985, 827
非融資性支出		1, 592, 995 1, 554, 273	1,544,106					1, 866, 219 1, 886, 813 2, 020, 534 2, 383, 829 2, 170, 960 2, 110, 776 2, 044, 910 2, 314, 618 2, 222, 612 23, 712, 643
諸退(新增) 延期	300.000				600.000	372, 325		527.675
借款
期末現金餘額		962.533 1,027,387	1.088.639	1, 159, 849 1, 229, 698 1, 290, 328 1, 292, 016				752, 604 1, 197, 649 1, 260, 892 1, 344, 357 1, 425, 214 1, 425, 214

$\mathcal{L}$

資金運用之合理性

美國子公司將 127台 H200 伺服器全數出租予 GMI Cloud US INC.,此款條件為月結 90 天,向弘憶國際股份有限公司購買設備付款條件為月結120天分期付款,收款日早於付款日,故無資金缺口疑慮。

附件四

$\sum_{i=1}^{n}$

知的未來皆没有對該算公司有任何投資或其他任何可能影之李考,報告書使用者應詳細閱讀本報告書內容,以免誤支出、係本評價報告完成後,將交付賣公司管理當局作為合約價值本報告所陳述之相關事項、意見及結論、係基於專業判斷纠纷、訴訟及或有事項足以影響價值之關鍵因子等等之相關假設,並基於本公司公正客觀、超然獨立之立場及基於後之合理允當表達。報告係根據賣公司管理階層審核過的係基於假設於評價基準日時,該標的之企業並無任何股權本公司及所屬機構與該等公司不具利害關係,且目前及说解依预计所投入的人力及時間計價,並無任何與報告結意見及 $\boldsymbol{\lambda}$ 黎本次評價公正性的利害關係;本次報告公費本報告之各項假設與限制條件所得出之結果。財務預測及相關財務資訊所做之分析,此等憶國際股份有限公司管理當局函陳淑珍, ASA, CVA, MRICS ! ^F21 華渊鑑價股份有限公司開之或有性支付田 [F]] 根旗IERS13國際財務報導準則第13號「公允價值衡量」,公允價值定 - 義為: 於衡量日,市場參與者間在有秩序之交易中出售資產所能收取本公司接受曹公司委託评估「租赁合约」(評價標的),於2025 计原则等相關規定進行價值評估。本並無重大變化、委託單位提供之資料正確無誤及無故意隱匿之」、國際評價準則 (IVS)、National Association of Certified Valuators and Analysts (NACVA) 作業規範、國際財務報導準則 (IFRSs)、國際會計準則 (IASs)、企業详细报告書保依照目前规劃實施使用下之價值前提,假設產業事由下,透過電話訪談、產業研究、評價方法之選擇、財務分「財團法人中華民國會計研究發展基年9月25日之公允價值 (Fair Value)『『1· 以交付賣公司作為合約 US\$5,100ff 公允價值析、合理性分析單價值評估過程之綜合結論如下租赁合约評價標的或移轉角债所需支付之價格致弘會計準則以及一般公認會金會」發布之「評價準則本次评價作業基準係依據 2025年9月25日押债基单日價值之李考。 Footnote:
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

知的未來皆没有對該算公司有任何投資或其他任何可能影
之李考,報告書使用者應詳細閱讀本報告書內容,以免誤
支出、係
本評價報告完成後,將交付賣公司管理當局作為合約價值
本報告所陳述之相關事項、意見及結論、係基於專業判斷
纠纷、訴訟及或有事項足以影響價值之關鍵因子等等之相
關假設,並基於本公司公正客觀、超然獨立之立場及基於
後之合理允當表達。報告係根據賣公司管理階層審核過的
係基於假設於評價基準日時,該標的之企業並無任何股權
本公司及所屬機構與該等公司不具利害關係,且目前及
说解
依预计所投入的人力及時間計價,並無任何與報告結
意見及
$\boldsymbol{\lambda}$
黎本次評價公正性的利害關係;本次報告公費
本報告之各項假設與限制條件所得出之結果。
財務預測及相關財務資訊所做之分析,此等
憶國際股份有限公司管理當局函
陳淑珍, ASA, CVA, MRICS ! ^F21
華渊鑑價股份有限公司
開之或有性支付
田
[F]] 根旗IERS13國際財務報導準則第13號「公允價值衡量」,公允價值定
- 義為: 於衡量日,市場參與者間在有秩序之交易中出售資產所能收取
本公司接受曹公司委託评估「租赁合约」(評價標的),於2025
计原则等相關規定進行價值評估。本
並無重大變化、委託單位提供之資料正確無誤及無故意隱匿之
」、國際評價準則 (IVS)、National
Association of Certified Valuators and Analysts (NACVA) 作業規
範、國際財務報導準則 (IFRSs)、國際會計準則 (IASs)、企業
详细报告書保依照目前规劃實施使用下之價值前提,假設產業
事由下,透過電話訪談、產業研究、評價方法之選擇、財務分
「財團法人中華民國會計研究發展基
年9月25日之公允價值 (Fair Value)『『1· 以交付賣公司作為合約
US\$5,100ff
公允價值
析、合理性分析單價值評估過程之綜合結論如下
租赁合约
評價標的
或移轉角债所需支付之價格
致弘
會計準則以及一般公認會
金會」發布之「評價準則
本次评價作業基準係依據
2025年9月25日
押债基单日
價值之李考。
Footnote:

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

CONTRACTOR

TVG 華淵鑑價股份有限公司

$\overline{\phantom{0}}$

附件五

弘憶國際股份有限公司委託之

GPU Super Server SYS-821GE-TNHR設備

租賃合约合理性評估報告書

弘愧國際股份有限公司公鑒:

根據授權,中華徵信所企業股份有限公司(以下簡稱本公司)已完成弘憶國際股份有限公司(以下簡稱弘憶國際或責公司)委託評估GMI USA Corporation(以下簡稱GMI USA)對GMI USA與GMI Cloud US Inc.(以下簡稱GMI Cloud)間所卷訂之 GPU Super Server SYS-821GE-TNHR設備租賃合約(以下簡稱本租賃合約)進行租賃合约合理性評估。故此次評價目的僚供GMI USA作租賃合約合理性之參考。

本報告以西元2025年09月30日為評價基準日,於評估過程中係以貴公司所提供之各項資訊為主要拿考依據,並假設前述資料均符合實際狀況,如提供資料之內容有虛偽不實或隱匿之情事者,造成他方損失或引起訴訟,應由讓等公司與其他提供相關資料之人依法負責,本公司並不承擔此算責任。

依本報告之分析與综合評估結果,GMIUSA出租之GPU Super Server SYS-821GE-TNHR設備答訂之租賃合約,其租金與總租賃金額屬合理範圍,租官報酬率能覆蓋資本成本,評估結果顯示租賃條件合理,足供作租賃合约合理性之參考。評價報告僅於載明之評價目的下使用,因不當使用造成他方損失或引起訴訟應自負法律責任,本公司及評價人員不承擔此等責任,特此聲明。

評價單位:中華徵信所企業股份有限公司

地址:臺北市松山區民生東路三段131號13樓

西元 2025 年 10 月 22 日