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一 ○ 四年股東常會

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頁次壹、開會程序 ----------------------------------------------------- 1 貳、開會議程 ----------------------------------------------------- 2 參、報告事項 ----------------------------------------------------- 3 肆、承認事項 ----------------------------------------------------- 5 伍、討論事項 ----------------------------------------------------- 7 陸、臨時動議 ---------------------------------------------------- 10 柒、散會 -------------------------------------------------------- 10 附件：附件一、一○三年度營業報告書 ................................ 11 附件二、審計委員會審查報告 .................................. 12 附件三、誠信經營作業程序及行為指南 .......................... 13 附件四、會計師查核報告暨財務報表 ............................ 20 附件五、公司章程修訂對照表 .................................. 26 附件六、董事選舉規範修訂對照表 .............................. 34 附錄：附錄一、公司章程 ............................................ 35 附錄二、股東會議事規則 ..................................... 101 附錄三、董事選舉規範 ....................................... 113 附錄四、董事持股情形 ....................................... 117 附錄五、本公司無償配股對公司營業績效及每股盈餘之影響 ....... 118

廣華控股有限公司一○四年股東常會程序

壹. 宣佈開會(報告出席股東及股東代理人代表股份總數)
貳. 主席致詞
參. 報告事項
肆. 承認事項
伍. 討論及選舉事項
陸. 臨時動議
柒. 散會

-1-

廣華控股有限公司一○四年股東常會議程

時間：一○四年六月五日(星期五)上午十時整

地點：台北市大安區羅斯福路四段85 號地下一樓（集思台大會議中心-洛克廳）

壹、宣佈開會

貳、主席致詞

參、報告事項

第一案：一○三年度營業報告。

第二案：審計委員會審查一○三年度決算表冊報告。第三案：本公司一○三年買回庫藏股執行情形報告。第四案：誠信經營作業程序及行為指南修正報告。
肆、承認事項

第一案：一○三年度決算表冊案。

第二案：一○三年度盈餘分配案。

伍、討論暨選舉事項

第一案：修訂本公司章程。

第二案：修訂本公司董事選舉規範案。
第三案：解除董事之競業禁止限制案。
第四案：全面改選本公司董事(含獨立董事)案。
第五案：解除新任董事之競業禁止限制案。
陸、臨時動議

柒、散會

-2-

報告事項

第一案

案由：一○三年度營業報告，敬請鑒核。
說明：本公司一○三年度營業報告書，請參閱附件一(本議事手冊第11 頁)。

第二案

案由：審計委員會審查一○三年度決算表冊報告，敬請鑒核。
說明：審計委員會審查報告書，請參閱附件二(本議事手冊第12頁)。

第三案

案由：本公司一○三年買回庫藏股執行情形報告。說明：
一、本公司103 年10 月27 日董事會通過執行買回本公司股份事宜。二、買回本公司股份執行情形如下：

二、買回本公司股份執行情形如下：
董事會決議日期	103 年10 月27 日
買回目的	維護公司信用及股東權益
買回期間	103/10/28~103/12/27
買回區間價格	新台幣60.50~156.00 元
預定買回股份數量	2,000,000 股
已買回股份數量	1,160,000 股
已買回股份金額	新台幣111,556,829 元
平均每股買回價格	新台幣96.17 元
已辦理銷除及轉讓之股份數量	1,160,000 股
累積持有本公司股份數量	0
累積持有本公司股份數量占已發行股份總數比率(%)	0
買回期間屆滿未執行完畢之原因	為維護整體股東權益，本公司視股價變化採分批買回策略，故本次未執行完畢。

-3-

第四案

案由：誠信經營作業程序及行為指南修正報告，敬請鑒核。
說明：
一、依據金融監督管理委員會2014 年10 月31 日金管證審字第1030039898
號函辦理。
二、增修內容為因應國際間反貪防弊、供應鏈管理、營業秘密保護、公平競爭及吹哨者制度等發展趨勢，暨為明確社會責任涵蓋範疇、強化公司治理、加強食品安全及環境保護措施、提昇非財務資訊透明度及對利害關係人權益之重視。
三、修訂後之誠信經營守則詳附件三(本議事手冊第13 頁至第19 頁)。

-4-

承認事項

第一案董事會提

案由：一○三年度決算表冊案案，敬請承認。

說明：

一、本公司一○三年度營業報告書及財務報表，業經安侯建業聯合會計師事務所江忠儀、陳宜君會計師查核竣事，並提送審計委員會審查完畢通過。
二、上述營業報告書及會計師查核報告、財務報表，請參閱附件一(本議事手冊第11 頁)及附件四(本議事手冊第20 頁至第25 頁)。
三、敬請承認。

決議：

第二案董事會提

案由：一○三年度盈餘分配案，敬請承認。
說明：
一、本公司103年度稅後淨利為新臺幣(以下同) 632,734,030元，扣除依章程提列10%法定盈餘公積63,273,403元，連同期初未分配盈餘
- 1,254,313,645元，累積未分配盈餘為1,887,047,675元。依本公司章程規定，擬分配如下：
- (一) 股東現金股利每股3.7元，共計310,208,000元；
- (二) 董事酬勞3,937,120元及員工紅利17,224,900元，全數以現金發
  - 放，董事酬勞及員工紅利業已認列為103年度費用。
二、本公司103年度之盈餘分配表如后：
三、敬請承認。
決議：

-5-

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----- Start of picture text -----

廣華控股有限公司
盈餘分配表
103 年度
----- End of picture text -----

單位：新台幣元


期初未分配盈餘(IFRS)		1,254,313,645

本年度稅後淨利	632,734,030

可供分配盈餘		1,887,047,675

減：
提列法定盈餘公積（10%）	63,273,403
分配項目：
股東紅利－現金（每股分配3.7元）	310,208,000

期末未分配盈餘		1,513,566,272

附註：配發員工紅利新台幣17,224,900元(人民幣350萬元) 配發董事監察人酬劳新台幣3,937,120元（人民幣80萬元)

-6-

討論暨選舉事項

第一案

案由：修訂本公司章程，敬請討論。
說明：
一、茲為配合主管機關規定，擬針對部份內容加以修訂。
二、修正條文對照表請參閱本手冊附件五(本議事手冊第26頁至第33頁)。

決議：

第二案

案由：修訂本公司董事選舉規範案，敬請討論。
說明：
一、茲為配合本公司章程修訂，擬針對部份內容加以修訂。二、修正草案對照表請詳附件六(本議事手冊第34頁)。

決議：

第三案

案由：解除董事之競業禁止限制案，敬請討論。
說明：
一、依中華民國公司法第209條及本公司章程規定辦理。
二、緣本公司董事或有投資或經營其他與本公司營業範圍相同或類似職
- 務，爰依法提請股東常會同意，解除該董事及其代表人競業禁止之限制。

決議：

廣華控股董事解除競業禁止名單

2014 年度年報至 2015/03/6 止新增

職稱	姓名	擔任其他公司之董事、監察人及經理人	董事
董事	余澤民	雄創有限公司	○
		Delight Soar Group Ltd. （Hirotai Investment Ltd.)	○
董事	張家祥	雄創有限公司	○

註：持股100%之子公司無需列入。

-7-

第四案

案由：全面改選本公司董事(含獨立董事)案。
說明：
- 股東常會改選董事(含獨立董事)。
二、為落實公司治理精神，依本公司章程規定，擬於本年度股東常會選任董事七席(含獨立董事三席)，任期三年，自104 年6 月5 日起至107 年6 月4 日止，連選得連任，並由全體獨立董事組成審計委員會。
三、依本公司章程規定獨立董事採提名制，侯選人名單業經本公司104 年 4 月20 日董事會審查通過，名單如下：

廣華控股有限公司獨立董事候選人名單

序號	姓名	身分證字號	主要學(經)歷
1	徐宏文	K12083****	台灣師範大學圖文傳播研究所工學碩士、文化大學印刷工程系。美孚曲面科技協理、總經理特助、資深顧問。
2	蔡宏明	E10184****	政治大學企管學士、(菲律賓)亞洲管理學院企管碩士。台灣水泥公司董事長英文秘書、 (台泥子公司)同宏科技股份有限公司董事長、總經理， (新纖子公司)達輝光電股份有限公司董事和財務長。昇揚綠能科技股份有限公司董事兼總經理。
3	張育嘉	M12162****	文化大學德語系。富凱禾股份有限公司總經理晨昆實業副總經理蘇州中來光伏台灣區首席代表 OSRAM GmbH 歐司朗臺灣區域經理大億交通專案經理

選舉結果：

-8-

第五案

案由：解除新任董事之競業禁止限制案，敬請討論。
說明：
一、依中華民國公司法第209 條及本公司章程規定辦理。
二、緣本公司董事或有投資或經營其他與本公司營業範圍相同或類似職
- 務，爰依法提請股東常會同意，如本公司新選任之董事有上述情事時，同意解除該董事及其代表人競業禁止之限制。

決議：

-9-

臨時動議

散會

-10-

附件一

致股東報告書

各位股東女士、先生：

依據中國汽車工業協會資料顯示，中國汽車市場 103 年新車銷售量 2,349 萬輛，年增 6.9% ，連續六年蟬聯世界第一，雖然表現穩健，但增速已低於 102 年的 2 位數成長，預期未來低速成長將成為中國汽車市場的常態現象。本公司主要業務為服務中國華南地區日系三大車廠， 102 年第四季日系車廠在擺脫中日釣魚島爭端後，加上中日緊張關係和緩下，新車銷售量大幅拉升，但 103 年初又呈現起步低迷的情況，一直到第四季才回歸正常銷貨水準，另因本公司拓展歐美系車廠新客戶順利，故 103 年本公司合併營收仍創下歷史新高。謹將本公司 103 年度合併財務報表之營業結果、資產負債淨值狀況及獲利能力分析暨未來發展策略報告如下：

ㄧ ( ) 營業結果

本公司 103 年合併營業收入為新台幣 ( 以下同 )8,404,236 仟元，合併營業毛利為 1,915,198 仟元，合併稅後總純益為 633,344 仟元，其中歸屬予母公司股東之合併稅後純益為 632,734 仟元，合併稅後每股盈餘為 7.78 元。

( 二 ) 資產負債淨值狀況

截至 103 年 12 月 31 日止，本公司合併總資產共為 8,599,941 仟元，合併總負債總額為 2,500,251 仟元，佔合併總資產 29 % ，合併股東權益總額為 6,099,690 仟元，佔合併總資產 71% 。

( 三 ) 獲利能力分析

本公司 103 年度合併財務報表之稅後每股盈餘為 7.78 元，純益率為 8 % ，資產報酬率為 7.68% ，股東權益報酬率為 11.57% 。

( 四 ) 未來發展策略

產能擴充：因應未來訂單需求，本公司在東莞市厚街鎮原已承租 200 畝土地上繼續進行擴廠計劃，其中第一期的 A 及 B 棟廠房已正式投產，第二期 C 棟廠房正建廠中。
建廠計劃：配合客戶的需求，本公司透過子公司已在湖北武漢、湖南醴陵、河南開封及湖北襄陽設廠，並在重慶與合作夥伴合資建廠，另外墨西哥設廠案也已開始籌設，預計未來將成為另一塊公司營運成長及獲利來源之重心。
引進多樣化之表面處理技術：本公司目前正積極引進除水壓轉印外之多種不同塑膠表面加飾處理技術，目前已以合資方式投資汽車真木、塑膠電鍍及雷射雕刻內飾件等相關技術，以期提供予客戶最好的服務並爭取訂單。
提供模組化之產品予客戶：本公司原主要供應客戶汽車內飾塑膠件之零件為主，應客戶之要求及本公司產品開發能力之提升，開始提供模組化之產品予客戶以成為客戶之重要策略供應商。

隨著中國汽車市場購車消費群體的年輕化，新車及換購需求強勁帶動下，加上本公司積極開拓北美汽車市場的新訂單，本公司未來不但可分散市場集中的風險，也可讓營收保持穩定成長。

本公司將繼續努力以專業的製造能力且優質的服務理念服務客戶，竭盡全能締造營運佳績。

董事長：經理人：會計主管：

-11-

附件二

廣華控股有限公司

審計委員會查核報告書

本公司 103 年度營業報告書、合併財務報表及盈餘分配案，業經本審計委員會查核完竣，認為尚無不符。其中合併財務報表業經安侯建業聯合會計師事務所江忠儀、陳宜君兩位會計師查核，並擬出具查核報告書。爰依證券交易法第十四條之四及公司法第二百一十九條之規定，備具報告。

敬請鑒察

此致

廣華控股有限公司 104 年股東常會

廣華控股有限公司

審計委員會

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中華民國一 ○ 四年三月二十日

-12-

附件三

廣華控股有限公司

誠信經營作業程序及行為指南

第1 條（訂定目的及適用範圍）

本公司基於公平、誠實、守信、透明原則從事商業活動，為落實誠信經營政策，並積極防範不誠信行為，依「上市上櫃公司誠信經營守則」訂定本作業程序及行為指南，具體規範本公司人員於執行業務時應注意之事項。

本作業程序及行為指南適用範圍及於本公司之子公司、直接或間接捐助基金累計超過百分之五十之財團法人及其他具有實質控制能力之機構或法人等集團企業與組織。

第2 條（適用對象）

本作業程序及行為指南所稱本公司人員，係指本公司及集團企業與組織董事、監察人、經理人、受僱人、受任人及具有實質控制能力之人。

本公司人員藉由第三人要求、收受任何形式或名義之金錢、餽贈、禮物、佣金、職位、服務、優待、回扣、疏通費、款待、應酬及其他利益，推定為本公司人員所為。

第3 條（不誠信行為）

本作業程序及行為指南所稱不誠信行為，係指本公司人員於執行業務過程，為獲得或維持利益，直接或間接收受、要求任何不正當利益，或從事其他違反誠信、不法或違背受託義務之行為。

前項行為之對象，包括公職人員、參政候選人、政黨或黨職人員，以及任何公、民營企業或機構及其董事（理事）、監察人（監事）、經理人、受僱人、受任人具有實質控制能力者或其他利害關係人。

第4 條（利益態樣）

本作業程序及行為指南所稱利益，係指任何形式或名義之金錢、餽贈、禮物、佣金、職位、服務、優待、回扣、疏通費、款待、應酬及其他有價值之事物。

第5 條（專責單位）

本公司指定董事長室為專責單位（以下簡稱本公司專責單位）辦理本作業程序及行為指南之修訂、執行、解釋、諮詢服務暨通報內容登錄建檔等相關作業及監督執行，主要掌理下列事項，並應定期向董事會報告：

-13-

廣華控股有限公司

誠信經營作業程序及行為指南

一、協助將誠信與道德價值融入公司經營策略，並配合法令制度訂定確保誠信經營之相關防弊措施。
二、訂定防範不誠信行為方案，並於各方案內訂定工作業務相關標準作業程序及行為指南。
三、規劃內部組織、編制與職掌，對營業範圍內較高不誠信行為風險之營業活動，安置相互監督制衡機制。
四、誠信政策宣導訓練之推動及協調。
五、規劃檢舉制度，確保執行之有效性。
六、協助董事會及管理階層查核及評估落實誠信經營所建立之防範措施是否有效運作，並定期就相關業務流程進行評估遵循情形，作成報告。
第6 條（禁止收受不正當利益）
本公司人員直接或間接收受、要求金錢、餽贈、服務、優待、款待、應酬及其他利益時，除有下列各款情形外，應符合「上市上櫃公司誠信經營守則」及本作業程序及行為指南之規定，並依相關程序辦理後，始得為之：一、符合營運所在地法令之規定者。
二、基於商務需要，於國內（外）訪問、接待外賓、推動業務及溝通協調時，依當地禮貌、慣例或習俗所為者。
三、基於正常社交禮俗、商業目的或促進關係參加或邀請他人舉辦之正常社交活動。
四、因業務需要而邀請客戶或受邀參加特定之商務活動、工廠參觀等，且已明訂前開活動之費用負擔方式、參加人數、住宿等級及期間等。
五、參與公開舉辦且邀請一般民眾參加之民俗節慶活動。
六、主管之獎勵、救助、慰問或慰勞等。
七、收受親屬或經常往來朋友以外之人金錢、財物或其他利益，其市價在新臺幣貳仟元以下者；或他人對本公司人員之多數人為餽贈財物者，其市價總額在新臺幣貳萬元以下者。但同一年度來自同一來源之受贈財物，其總市值以新臺幣壹萬元為上限。
八、因訂婚、結婚、生育、喬遷、就職、陞遷、退休、辭職、離職及本人、配偶或直系親屬之傷病、死亡受贈之財物，其市價不超過新臺幣壹萬元者。

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廣華控股有限公司

誠信經營作業程序及行為指南

九、其他符合公司規定者。

第7 條（收受不正當利益之處理程序）
本公司人員遇有他人直接或間接提供或承諾給予金錢、餽贈、服務、優待、款待、應酬及其他利益時，除有前條各款所訂情形外，應依下列程序辦理：一、提供或承諾之人與其無職務上利害關係者，應於收受之日起三日內，陳報其直屬主管，必要時並知會本公司專責單位。
二、提供或承諾之人與其職務有利害關係者，應予退還或拒絕，並陳報其直屬主管及知會本公司專責單位；無法退還時，應於收受之日起三日內，交本公司專責單位處理。

前項所稱與其職務有利害關係，係指具有下列情形之一者：

一、具有商業往來、指揮監督或費用補（獎）助等關係者。

二、正在尋求、進行或已訂立承攬、買賣或其他契約關係者。
三、其他因本公司業務之決定、執行或不執行，將遭受有利或不利影響者。本公司專責單位應視第一項財物之性質及價值，提出退還、付費收受、歸公、轉贈慈善機構或其他適當建議，陳報核准後執行。
第8 條（禁止疏通費及處理程序）

本公司不得提供或承諾任何疏通費。

本公司人員如因受威脅或恐嚇而提供或承諾疏通費者，應紀錄過程陳報直屬主管，並通知本公司專責單位。

本公司專責單位接獲前項通知後應立即處理，並檢討相關情事，以降低再次發生之風險。如發現涉有不法情事，並應立即通報司法單位。

第9 條（政治獻金之處理程序）

本公司提供政治獻金，應依下列規定辦理，於陳報首長核准並知會本公司專責單位，其金額達新臺幣壹佰萬元以上，應提報董事會通過後，始得為之：

一、應確認係符合政治獻金收受者所在國家之政治獻金相關法規，包括提供政治獻金之上限及形式等。

二、決策應做成書面紀錄。

三、政治獻金應依法規及會計相關處理程序予以入帳。

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廣華控股有限公司

誠信經營作業程序及行為指南

四、提供政治獻金時，應避免與政府相關單位從事商業往來、申請許可或辦理其他涉及公司利益之事項。
第10 條（慈善捐贈或贊助之處理程序）

本公司提供慈善捐贈或贊助，應依下列事項辦理，於陳報首長核准並知會本公司專責單位，其金額達新臺幣壹佰萬元以上，應提報董事會通過後，始得為之：

一、應符合營運所在地法令之規定。

二、決策應做成書面紀錄。

三、慈善捐贈之對象應為慈善機構，不得為變相行賄。
四、因贊助所能獲得的回饋明確與合理，不得為本公司商業往來之對象或與本公司人員有利益相關之人。
五、慈善捐贈或贊助後，應確認金錢流向之用途與捐助目的相符。
第11 條（利益迴避）

本公司董事、監察人、經理人及其他出席或列席董事會之利害關係人對董事會所列議案，與其自身或其代表之法人有利害關係者，應於當次董事會說明其利害關係之重要內容，如有害於公司利益之虞時，不得加入討論及表決，且討論及表決時應予迴避，並不得代理其他董事行使其表決權。董事間亦應自律，不得不當相互支援。

本公司人員於執行公司業務時，發現與其自身或其所代表之法人有利害衝突之情形，或可能使其自身、配偶、父母、子女或與其有利害關係人獲得不正當利益之情形，應將相關情事同時陳報直屬主管及本公司專責單位，直屬主管應提供適當指導。

本公司人員不得將公司資源使用於公司以外之商業活動，且不得因參與公司以外之商業活動而影響其工作表現。

第12 條（禁止洩露商業機密）

本公司人員應確實遵守公司商業機密之相關作業規定，不得洩露所知悉之公司商業機密予他人，且不得探詢或蒐集非職務相關之公司商業機密。

第13 條（禁止內線交易）

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廣華控股有限公司

誠信經營作業程序及行為指南

本公司人員應遵守證券交易法之規定，不得利用所知悉之未公開資訊從事內線交易，亦不得洩露予他人，以防止他人利用該未公開資訊從事內線交易。

第14 條（保密協定）

參與本公司合併、分割、收購及股份受讓、重要備忘錄、策略聯盟、其他業務合作計畫或重要契約之其他機構或人員，應與本公司簽署保密協定，承諾不洩露其所知悉之本公司商業機密或其他重大資訊予他人，且非經本公司同意不得使用該資訊。

第15 條（禁止侵害智慧財產權）

公司及董事、監察人、經理人、受僱人、受任人與實質控制者，應遵守智慧財產相關法規、公司內部作業程序及契約規定；未經智慧財產權所有人同意，不得使用、洩漏、處分、燬損或有其他侵害智慧財產權之行為。

第16 條（禁止從事不公平競爭之行為）

公司應依相關競爭法規從事營業活動，不得固定價格、操縱投標、限制產量與配額，或以分配顧客、供應商、營運區域或商業種類等方式，分享或分割市場。

第17 條（防範產品或服務損害利害關係人）

公司及董事、監察人、經理人、受僱人、受任人與實質控制者，於產品與服務之研發、採購、製造、提供或銷售過程，應遵循相關法規與國際準則，確保產品及服務之資訊透明性及安全性，制定且公開其消費者或其他利害關係人權益保護政策，並落實於營運活動，以防止產品或服務直接或間接損害消費者或其他利害關係人之權益、健康與安全。有事實足認其商品、服務有危害消費者或其他利害關係人安全與健康之虞時，原則上應即回收該批產品或停止其服務。

第18 條（對外宣示誠信經營政策）

本公司應於內部規章、年報、公司網站或其他文宣上揭露其誠信經營政策，並適時於產品發表會、法人說明會等對外活動上宣示，使其供應商、客戶或其他業務相關機構與人員均能清楚瞭解其誠信經營理念與規範。

本公司之合格供應商應簽署本公司之誠信經營政策聲明書。

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廣華控股有限公司

誠信經營作業程序及行為指南

第19 條（建立商業關係前之誠信經營評估）

本公司與他人建立商業關係前，應先行評估代理商、供應商、客戶或其他商業往來對象之合法性、誠信經營政策，以及是否曾有不誠信行為之紀錄，以確保其商業經營方式公平、透明且不會要求、提供或收受賄賂。

本公司進行前項評估時，可採行適當查核程序，就下列事項檢視其商業往來對象，以瞭解其誠信經營之狀況：

一、該企業之國別、營運所在地、組織結構、經營政策及付款地點。
二、該企業是否有訂定誠信經營政策及其執行情形。
三、該企業營運所在地是否屬於貪腐高風險之國家。
四、該企業所營業務是否屬賄賂高風險之行業。
五、該企業長期經營狀況及商譽。
六、諮詢其企業夥伴對該企業之意見。
七、該企業是否曾有賄賂或非法政治獻金等不誠信行為之紀錄。

第20 條（與商業對象說明誠信經營政策）

本公司人員於從事商業行為過程中，應向交易對象說明公司之誠信經營政策與相關規定，並明確拒絕直接或間接提供、承諾、要求或收受任何形式或名義之不正當利益，包括回扣、佣金、疏通費或透過其他途徑提供或收受不正當利益。

第21 條（避免與不誠信經營者交易）

本公司人員應避免與不誠信經營之代理商、供應商、客戶或其他商業往來對象從事商業交易，經發現業務往來或合作對象有不誠信行為者，應立即停止與其商業往來，並將其列為拒絕往來對象，以落實公司之誠信經營政策。

第22 條（公司人員涉不誠信行為之處理）

本公司發現或接獲檢舉本公司人員涉有不誠信之行為時，應即刻查明相關事實，如經證實確有違反相關法令或本公司誠信經營政策與規定者，應立即要求行為人停止相關行為，並為適當之處置，且於必要時透過法律程序請求損害賠償，以維護公司之名譽及權益。

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廣華控股有限公司

誠信經營作業程序及行為指南

本公司對於已發生之不誠信行為，應責成相關單位檢討相關內部控制制度及作業程序，並提出改善措施，以杜絕相同行為再次發生。

本公司專責單位應將不誠信行為、其處理方式及後續檢討改善措施，向董事會報告。

第23 條（他人對公司從事不誠信行為之處理）

本公司人員遇有他人對公司從事不誠信行為，其行為如涉有不法情事，公司應將相關事實通知司法、檢察機關；如涉有公務機關或公務人員者，並應通知政府廉政機關。

第24 條（建立獎懲、申訴制度及紀律處分）

本公司應將誠信經營納入員工績效考核與人力資源政策中，設立明確有效之獎懲及申訴制度。

本公司對於本公司人員違反誠信行為情節重大者，應依相關法令或依公司人事辦法予以解任或解雇。

第25 條（施行）

本作業程序及行為指南經董事會決議通過實施，並應送各獨立董事及提報股東會報告；修正時亦同。

依前項規定將誠信經營守則提報董事會討論時，應充分考量各獨立董事之意見，並將其反對或保留之意見，於董事會議事錄載明；如獨立董事不能親自出席董事會表達反對或保留意見者，除有正當理由外，應事先出具書面意見，並載明於董事會議事錄。

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附件四

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-20-

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-21-

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-22-

						�� ��	26,562 4,234,129	1,751 460,142	1,516 249,249	3,267 709,391		- -	- -	- (106,500)	- -	(2,555) (2,555)	27,274 4,834,465	610 633,344	994 225,284	1,604 858,628		- -	- (195,250)	- -	- 713,269	- (111,557)	- 135	28,878 6,099,690
��	��	��	�� �� �� ��		�� �� �� �� �� �� �� �� �� �� ��		2,181,246 108,725 - 1,245,936 (38,340) - 4,207,567	- - - 458,391 - - 458,391	- - - - 247,733 - 247,733	- - - 458,391 247,733 - 706,124		- 31,424 - (31,424) - - -	- - 38,394 (38,394) - - -	- - - (106,500) - - (106,500)	- - - (71,000) - - -	- - - - - - -	2,181,246 140,149 38,394 1,457,009 209,393 - 4,807,191	- - - 632,734 - - 632,734	- - - - 224,290 - 224,290	- - - 632,734 224,290 - 857,024		- 45,839 - (45,839) - - -	- - - (195,250) - - (195,250)	- - (38,394) 38,394 - - -	644,269 - - - - - 713,269	- - - - - (111,557) (111,557)	135 - - - - - 135	2,825,650 185,988 - 1,887,048 433,683 (111,557) 6,070,812	(��)	�� ��
				��	��	��	710,000	-	-	-		-	-	-	71,000	-	781,000	-	-	-		-	-	-	69,000	-	-	850,000
							$																					$
							��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��	��		��

-23-

��

�� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��	103��	102�� 612,919 350,458 6,779 4,181 22,360 (27,625) (7,231) (44,779) - 76,650 12,175 9,599
	$ 889,498 377,203 8,081 (2,643) 26,303 (19,042) 3,454 15,857 9,282 52,341 9,797 (6,248)
	474,385	402,567
	12,641 66,690 40,092 (19,769) 36,503 60,723	(29,136) (1,270,632) (271,291) 4,331 10,123 (13,911)
	196,880	(1,570,516)
	11,162 (296,462) (36,219) (70,548) 17,291 (43,565)	27,329 845,261 24,828 1,940 2,456 86,985
	(418,341)	988,799
	(221,461)	(581,717)
	252,924	(179,150)
	1,142,422 19,042 (26,012) (244,833)	433,769 27,625 (19,405) (69,739)
	890,619	372,250

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-24-

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103 �� 102 ��

�� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��	(3,028) - (168,121) (48,353) (378,975) (611,524) 86,160 192,221 (13,881) (2,694) 50,590 (4,646) (62,386) (36,873) 16,265 2,294
	(473,376) (509,575)
	(347,661) 299,014 - 143,557 (324,561) (195,933) - 24,151 (195,250) (106,500) 713,269 - (111,557) - - (2,555)
	(265,760) 161,734
	68,179 64,797 219,662 89,206 1,387,408 1,298,202
	$ 1,607,070 1,387,408

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-25-

附件五

Hiroca Holdings Ltd. ( 開曼 ) 章程修訂條文對照表

條號	修訂條文	原條文	說明
1	「子公司」意指依國際會計準則第27號與第28號認屬本公司之子公司者； "Subsidiaries" refers to the subsidiaries of the Company defined under No. 27 and No. 28 of the IFRS (i.e., International Financial Reporting Standards).	13, 17, 130 ~~前述「子公司」係依據國際會計~~ ~~準則第27 號與第28 號之規定。~~ ~~The term "Subsidiaries" above~~ ~~refers to the companies defined~~ ~~under No. 27 and No. 28 of the~~ ~~IFRS~~ ~~(i.e.,~~ ~~International~~ ~~Financial Reporting Standards).~~	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款中之重複定義。
13	根據上市法令規定，發行新股時，董事會得保留不超過百分之十五(15%)之新股供本公司及/或子公司之員工認購，得認購新股員工之資格由董事會依其合理裁量決定之。 Subject to the Applicable Listing Rules, uppon each issuance of new Shares, the Directors may reserve not more than fifteen percent (15%) of the new shares for subscription by the employees of the Company and/or any Subsidiaries who are determined by the Board in its reasonable discretion.	根據上市法令規定，發行新股時，董事會得保留不超過百分之十五(15%)之新股供本公司及/或 ~~本公司子~~公司之員工認購，得認購新股員工之資格由董事會依其合理裁量決定之~~。前述「子公司」~~ ~~係依據國際會計準則第27 號與~~ ~~第28 號之規定。~~ Subject to the Applicable Listing Rules, uppon each issuance of new Shares, the Directors may reserve not more than fifteen percent (15%) of the new shares for subscription by the employees of the Company and/or any Subsidiaries~~of the~~ ~~Company w~~ho are determined by the Board in its reasonable discretion.~~The term~~ ~~"Subsidiaries" above refers to~~ ~~the companies defined under~~ ~~No. 27 and No. 28 of the IFRS~~ ~~(i.e., International Financial~~ ~~Reporting Standards).~~	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款中之重複定義。
17	在上市法令範圍內，本公司得經董事會以三分之二以上董事之出席及出席董事過半數同意之決議，通過並採用一個或更多員工激勵計畫(例如員工認股權計畫)，並依該計畫發行股份或選擇權、認股權憑證或其他得以取得股份之類似證券給任何本公司及	在上市法令範圍內，本公司得經董事會以三分之二以上董事之出席及出席董事過半數同意之決議，通過並採用一個或更多員工激勵計畫(例如員工認股權計畫)，並依該計畫發行股份或選擇權、認股權憑證或其他得以取得股份之類似證券給任何本公司及	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款

-26-

條號		修訂條文			原條文	說明
		/或子公司之員工，使其得認購股份。員工依任何員工認股權方案取得之股份、選擇權、認股權憑證或其他得以取得股份之類似證券不得轉讓，但因繼承者不在此限。 Subject to the Applicable Listing Rules, the Company may, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-thirds (2/3) or more of the Directors, adopt one (1) or more employee incentive programmes (such as employee stock option plan) pursuant to which shares, options, warrants, or other similar instruments to acquire Shares may be granted to employees of the Company and/or any Subsidiaries to subscribe for Shares. The shares, options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be non-transferable, except to the heirs of the employees.		/或~~本公司子~~公司之員工，使其得認購股份。員工依任何員工認股權方案取得之股份、選擇權、認股權憑證或其他得以取得股份之類似證券不得轉讓，但因繼承者不在此限。~~前述「子公司」係依~~ ~~據國際會計準則第27 號與第28~~ ~~號之規定。~~ Subject to the Applicable Listing Rules, the Company may, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-thirds (2/3) or more of the Directors, adopt one (1) or more employee incentive programmes (such as employee stock option plan) pursuant to which shares, options, warrants, or other similar instruments to acquire Shares may be granted to employees of the Company and/or any Subsidiaries~~of the~~ ~~Company~~ ~~t~~o subscribe for Shares. The shares, options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be non-transferable, except to the heirs of the employees. ~~The term "Subsidiaries" above~~ ~~refers to the companies defined~~ ~~under No. 27 and No. 28 of the~~ ~~IFRS~~ ~~(i.e.,~~ ~~International~~ ~~Financial Reporting Standards).~~		中之重複定義。
79		本公司得採行候選人提名機制選舉董事；但獨立董事之選舉應採候選人提名機制。該提名機制之規則與程序應符合不時經董事會及普通決議通過所制定的政策，該政策應符合公司法、本章程條款及上市法令。除本章程或上市法令另有規定外，本公司應另遵守董事選舉規範之規定。		董事會得採~~用符合上市法令的候~~ 選人提名機制。該提名機制之規則與程序應符合不時經董事會及普通決議通過所制定的政策，該政策應符合公司法、本章程條款及上市法令。除本章程或上市法令另有規定外，本公司應另遵守董事選舉規範之規定。		配合證交所要求修改章程文字。

-27-

條號			修訂條文				原條文	說明
		TheCompanymay adoptand applya candidate nomination mechanismfor election of all the Directors; provided however, the Company shall adopt and apply a candidate nomination mechanism for election of all the Independent Directors.The rules and procedures for such candidate nomination shall be in accordance with policies established by the Directors and approvedby an Ordinary Resolution from time to time, which policies shall be in accordance with the Law, these Articles and the Applicable Listing Rules. Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Guidelines Governing Electionof Directors.				The~~Directors ~~may~~also~~adopt a candidate nomination mechanism ~~which~~ ~~is~~ ~~in~~ ~~compliance~~ ~~with~~ ~~Applicable~~ ~~Listing Rules~~. The rules and procedures for such candidate nomination shall be in accordance with policies established by the Directors and by an Ordinary Resolution from time to time, which policies shall be in accordance with the Law, these Articles and the Applicable Listing Rules. Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Guidelines Governing Election of Directors.
103		董事有下列情事之一者，應當然解任：..... (h)以書面通知公司辭任董事職位； (i)經依本章程解任者；或 (j)於任期中轉讓持股，其數額超過該董事於當選之股東會股票停止過戶期間開始時所持股數二分之一時。 The office of Director shall be vacated, if the Director… (h)resigns his office by notice in writing to the Company; (i)is removed from office and ceases to be the Director pursuant to these Articles;or (j)during a Director's term of office, sells or transfers some or all of his Shares such that he holds less than one half of the total number of Shares which he holds (or held) at the				董事有下列情事之一者，應當然解任：..... (h)以書面通知公司辭任董事職位；~~或~~ (i)經依本章程解任者~~。~~ The office of Director shall be vacated, if the Director… (h) resigns his office by notice in writing to the Company~~; or~~ (i) is removed from office and ceases to be the Director pursuant to these Articles~~.~~		(j)款新增。依據新修正股東權益保護事項檢查表而增訂。

-28-

條號		修訂條文	原條文	說明
		commencement of the relevant Register Closure Period.
103A		董事於下列期間轉讓持股，其數額超過該董事於當選之股東會股票停止過戶期間開始時所持股數二分之一時，其當選失其效力： (a)於股東會當選後就任前；或 (b)於該股東會股票停止過戶期間。為前條及本條之目的，所稱「股票停止過戶期間」，係指有關股東會召集前至召集日停止辦理股票過戶之期間。 If any person is proposed for appointment as a Director (each such person a"proposed director") at a general meeting (the"relevant general meeting"), such proposed director's appointment shall not become effective (regardless of whether such appointment is purportedly approved at the relevant general meeting, and any resolution which purports to approve such appointment shall be invalid and ineffective), if the proposed director sell s or transfers some or all of his Shares such that he holds less than one half of the total number of Shares which he holds (or held) at the commencement of the relevant Register Closure Period, either: (a) during the period after the relevant general meeting, but prior to the commencement of such proposed director's term of office; or (b) during the relevant Register Closure Period. For the purposes of the preceding Article 103 and this Article 103A, the"Register	(無) (None)	本條新增。依據新修正股東權益保護事項檢查表而增訂。

-29-

條號		修訂條文		原條文	說明
		Closure Period"means, in relation to any general meeting, the period during which the Register of Members of the Company is closed for transfers of shares prior to such general meeting up to and including the date of such general meeting.
130		(f)按當年度盈餘扣除前述第(a) 項至第(d)項後之數額，最多提撥百分之七(7%)及最低提撥不低於百分之一應保留作為員工紅利(包含本公司員工及/或子公司之員工)；及 (g)按當年度盈餘扣除前述第(a) 項至第(f)項（下稱當年度可分配盈餘），並加計期初累積未分配盈餘後（下稱累積可分配盈餘），如有剩餘，得經董事會提議股利分派案，送請股東常會依據上市法令決議後通過分派之。股利之分派得以現金股利及/或股票股利方式發放，最低至少應為當年度可分配盈餘之百分之十五 (15%)，現金股利分派之比例不得低於股利總額之百分之二十 (20%)。除本章程第130A條所定情形外，本公司無累積可分配盈餘時，不得分派股息及紅利。 (f) a maximum of seven percent (7%) and a minimum of one percent (1%) of the annual net profits after the deduction of sub-paragraphs (a) to (d) above shall be reserved for the purpose of employees' bonuses (including employees of the Company and/or any Subsidiaries); and (g) with respect to~~the earnings~~ ~~available for distribution (i.e.~~ ~~the sum of the undistributed~~ ~~earnings accrued from prior ~~		(f)按當年度盈餘扣除前述第(a) 項至第(d)項後之數額，最多提撥百分之七(7%)及最低提撥不低於百分之一應保留作為員工紅利(包含本公司員工及/或子公司之員工)；及 (g)按當年度盈餘扣除前述第(a) 項至第(f)項，並加計期初累積未分配盈餘後，如有剩餘，得經董事會提議股利分派案，送請股東常會依據上市法令決議後通過分派之。股利之分派得以現金股利及/或股票股利方式發放，最低至少應為百分之十五(15%)，現金股利分派之比例不得低於股利總額之百分之二十(20%)。 ~~前述「子公司」係依據國際會計~~ ~~準則第27 號與第28 號之規定。~~ (f) a maximum of seven percent (7%) and a minimum of one percent (1%) of the annual net profits after the deduction of sub-paragraphs (a) to (d) above shall be reserved for the purpose of employees' bonuses (including employees of the Company and/or any Subsidiarie~~s of the Company)~~; and (g) with respect to the earnings available for distribution (i.e. the sum of the undistributed	1. 修訂文字，以使語意更為明確。 2. 為強化公司財務結構，爰參照臺灣公司法，增訂有關盈餘公積、資本公司用途之限制。 3. 「子公司」之定義原散落於不同條款，爰納入第 1條統一定義，並刪除其他條款中之重複定義。

-30-

條號		修訂條文		原條文	說明
		~~years and t~~he net profit after the deduction of the items (a) to (f) above (“Distributable Earnings”) and the undistributed earnings accrued from prior years (“Accumulated Distributable Earnings”), the Board of Directors may present a proposal to distribute to the Shareholders by way of dividends at the annual general meeting for approval pursuant to the Applicable Listing Rules. Dividends may be distributed in the form of cash dividends and/or bonus shares, and dividends shall be at least fifteen percent (15%) of the Distributable Earnings.Cash dividends shall comprise a minimum of twenty percent (20%) of the total dividends allocated to Shareholders. Except the declaration and distribution of dividends and/or bonuses pursuant to Article 130A, the Company shall not pay dividends or bonuses when there are no Accumulated Distributable Earnings.		earnings accrued from prior years and the net profit after the deduction of the items (a) to (f) above), the Board of Directors may present a proposal to distribute to the Shareholders by way of dividends at the annual general meeting for approval pursuant to the Applicable Listing Rules. Dividends may be distributed in the form of cash dividends and/or bonus shares, and dividends shall be at least fifteen percent (15%) of the ~~earnings~~ ~~available~~ ~~for~~ ~~distribution (i.e. the net profit~~ ~~after the deduction of the items~~ ~~(a)~~ ~~to~~ ~~(f)~~ ~~above)~~. Cash dividends shall comprise a minimum of twenty percent (20%) of the total dividends allocated to Shareholders. ~~The term "Subsidiaries" above~~ ~~refers to the companies defined~~ ~~under No. 27 and No. 28 of the~~ ~~IFRS~~ ~~(i.e.,~~ ~~International~~ ~~Financial Reporting Standards)~~
130A		本公司無虧損時，除法律另有規定外，得以A型特別決議或B型特別決議，按股東持股比例將公積(包括資本公積、法定盈餘公積及特別盈餘公積)之全部或一部，配發現金股利。以法定盈餘公積配發現金者，以該項公積超過實收資本額百分之二十五之部分為限。 Where the Company incurs no accumulated loss, it may, subject to the Law, by a Supermajority Resolution Type A or Type B, pro rata among the Shareholders in proportion to		(無) (None)	本條新增。為強化公司財務結構，參照台灣公司法增訂有關盈餘公積、資本公司用途之限制。

-31-

條號		修訂條文		原條文	說明
		the number of Shares held by each Shareholder, make distributions out of reserves (including Capital Reserves, Legal Reserves and Special Reserves) to the Shareholders in cash; provided that only the portion of such Legal Reserves which exceeds an amount equal to 25 percent of the paid-up capital may be distributed.
140		除公司法另有規定外，本公司得以A型特別決議或B型特別決議： (a) 於本公司無累積虧損時，將累積可分配盈餘、資本公積、法定盈餘公積及特別盈餘公積之全部或一部轉增資；但以法定盈餘公積配發新股者，以該項公積超過實收資本額百分之二十五之部分為限；…… 除公司法、上市法令或本章程另有規定外，法定盈餘公積及資本公積非用於填補公司虧損，不得使用之。本公司非於盈餘公積填補資本虧損仍有不足時，不得以資本公積補充之。 Subject to the Law, the Company may, with the authority of either a Supermajority Resolution Type A or a Supermajority Resolution Type B: (a)where the Company incurs no accumulated loss,resolve to capitalise an amount standing to the credit of reserves (including Accumulated Distributable Earnings,Capital Reserves, Legal Reserves and Special Reserves); provided that only the portion of such Legal Reserves which exceeds an amount equal to 25 percent of		除公司法另有規定外，本公司得以A型特別決議或B型特別決議： (a) 將~~列入公司準備金帳戶或其~~ ~~他資本公積金的任何餘額(包括~~ ~~資本溢價科目、資本贖回準備~~ ~~金、盈餘、損益帳戶、~~資本公積、法定盈餘公積及特別盈餘公積~~)~~ 轉增資~~，無論其是否得用以分~~ ~~派；~~…… Subject to the Law, the Company may, with the authority of either a Supermajority Resolution Type A or a Supermajority Resolution Type B: (a) resolve to capitalise an amount standing to the credit of reserves ~~or~~ ~~other~~ ~~capital~~ ~~reserves~~ (including ~~a~~ ~~share~~ ~~premium~~ ~~account,~~ ~~capital~~ ~~redemption reserve, revenue,~~ ~~profit and loss account,~~Capital Reserves, Legal Reserves and Special Reserves)~~, whether or~~ ~~not available for distribution;~~	為強化公司財務結構，參照台灣公司法增訂有關盈餘公積、資本公司用途之限制。

-32-

條號		修訂條文	原條文	說明
		the paid-up capital may be capitalised; Except as otherwise provided for in the Law, Applicable Listing Rules and these Articles, the credit of Legal Reserves and/or Capital Reserves shall not be used except for covering the losses of the Company. The Company shall not use the Capital Reserve to off-set its capital losses, unless the Legal Reserves and Special Reserves are insufficient to off-set such losses.

-33-

附件六

HIROCA HOLDINGS LTD.

廣華控股有限公司

Annex : Comparison Table for guidelines governing election of directors 附件 : 董事選舉規範部份條文修訂對照表 2015.03.20 董事會

附件:董事選舉規範部份條文修訂	對照表	2015.03.20 董事會
修正前	修正後	說明
Article 12 第十二條 The Board of Directors shall send each elected Director a notice of appointment. 當選之董事由本公司董事會分別發給當選通知書。	Article 12 第十二條 The Board of Directors shall send each elected Director a notice of appointment. 當選之董事由本公司董事會分別發給當選通知書。 Article 12-1 第十二條之一 Candidates for Independent Directors shall be nominated by the Shareholders and/or the Board of Directors in compliance with the Applicable Listing Rules, including without limitation the Regulations Governing Appointment of Independent Directors and the Compliance Matters for Public Companies Corporate Governance Best Practice Principles for TWSE/GTSM Listed Companies and Article 192-1 of the Taiwan Company Law. 獨立董事候選人，應依上市法令，包括但不限於公開發行公司獨立董事設置及應遵循事項辦法、上市上櫃公司治理實務守則及台灣公司法第一百九十二條之一等規定，由股東或董事會提名之。

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附錄一

中文翻譯係屬參考之用，如有疑問，應以英文版本為主

公司法 ( 如修訂版 ) 股份有限公司

Hiroca Holdings Ltd.

廣華控股有限公司

之公司章程修訂和重述版

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中文翻譯係屬參考之用，如有疑問，應以英文版本為主

公司法 ( 如修訂版 )

股份有限公司

Hiroca Holdings Ltd.

廣華控股有限公司

之

備忘錄

修訂和重述版

( 於 2013 年 05 月 24 日以特別決議通過 )

公司名稱為廣華控股有限公司 (Hiroca Holdings Ltd.)( 下稱「本公司」 ) 。
本公司註冊辦事處設於 Portcullis TrustNet (Cayman) Ltd., Marquee Place, Suite 300, 430 West Bay Road, P.O. Box 32052, Grand Cayman KY1-1208, Cayman Islands, British West Indies ，或其他由董事會隨時決定之辦事處地點。
本公司的目的事業範圍並無特定限制。
本公司具備完整的權力與權限以從事任何英屬開曼群島公司法 ( 如修訂版 )( 下稱「公司法」 ) 第 7(4) 條或其他法律沒有禁止之目的事業範圍。
本公司具備完整行使如自然人般之權利能力，不論是否有任何公司法第 27(2) 條規定之公司利益問題。
除為推廣本公司在英屬開曼群島以外進行的業務外，本公司將不會在英屬開曼群島與任何人、商號或公司進行貿易，但本條的任何規定不得解釋為禁止本公司在英屬開曼群島執行並簽訂契約，及在英屬開曼群島執行能讓其進行英屬開曼群島以外的業務所需之所有權力。
本公司股東之責任，應以其分別持有之股份之未繳納股款(如有)為限。
本公司的資本額為新台幣 1,500,000,000 元，共分為 150,000,000 普通股，每股面額新台幣 10 元。基於公司法及公司章程，本公司有權贖回或買回其任何股份，並對其全部或部分分割或合併，及發行其全部或一部之原始、贖回、增加或減少之股本，無論是否有優惠權、優先權、特別權或其他權利或有任何權利之劣後或任何條件或限制，且除發行條件無論係普通股、特別股或其他應於每次發行時明確規定外，應受本公司於上文所述權力之限制。 .
本公司得依公司法第 206 條撤銷其在英屬開曼群島的註冊並以繼續經營的方式在其他司法管轄區內註冊。

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中文翻譯係屬參考之用，如有疑問，應以英文版本為主

股份有限公司

公司法 ( 如修訂版 )

Hiroca Holdings Ltd.

廣華控股有限公司

之

公司章程

修訂和重述版

( 於 2013 年 05 月 24 日以特別決議通過 )

==> picture [28 x 12] intentionally omitted <==

下列所載條款為構成 Hiroca Holdings Ltd. 廣華控股有限公司 ( 下稱「本公司」 ) 之公司章程，而公司法附錄一表 A 中所包括或記載的規則將不適用於本公司。

==> picture [25 x 12] intentionally omitted <==

在本章程中，以下所列詞句之定義在與條款主題或內容無不一致之前提下，有以下之定義：

「關係企業」意指依據上市法令 ( 即台灣公司法 ) 規定所定義之關係企業。

「上市法令」意指因任何股份於證交所或證券市場原始並持續交易或上市，而可適用之相關法律、條例、規則、法規或其不時修改後之版本，包括但不限於臺灣公司法、證券交易法、臺灣地區與大陸地區人民關係條例或任何類似法律之有關規定及任何各該法律之臺灣主管機關之法規命令，以及金融監督管理委員會、證券櫃檯買賣中心或證交所發佈之法規命令；

「本章程」意指本公司之章程及其因情況所需而修改或替換後之版本；

「審計委員會」意指由本公司董事會按本章程第 119 號條款所組成之審計委員會或任何繼任審計委員會；

「帳簿劃撥」意指股票之發行、移轉或交割以電子記帳方式載入股東於證券商所開之帳戶而不用交付實體股票。如股東尚未在證券商設立帳戶，則以帳簿劃撥方式交易之股票將載入本公司於臺灣之證券集中保管事業機構所設帳戶之子帳戶。

「資本公積」意指資本溢價科目、本公司收到之贈與所得、資本贖回儲備、損益表以及其他按一般公認會計原則所產生的儲備；

「董事長」具有本章程第 82 條所賦予的涵義；

「類別」意指本公司因視其所需而不時發行之任何股票類別；

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「金管會」意指臺灣金融監督管理委員會或是任何當時臺灣證券交易法之主管機關；

「普通股」意指本公司按公司法和本章程之條款所發行面額新臺幣 10 元之普通股，依本章程之規定享有權利並受有限制；

「參與合併公司」意指在公司法認可的意義下得參與一個或一個以上之其他現存公司合併之現存公司；

「董事」或「董事會」意指本公司當時之董事，或是根據具體情況組成董事會或委員會之本公司董事；

「電子」意指按當時有效之英屬開曼群島電子交易法 ( 如修訂版 ) 和任何其修訂或重新頒佈之版本，包括所有其他法律中所包含或替代之法令，所賦予之意義；

「電子通訊」意指向任何號碼、位址或網站的傳輸，或是其他由不少於三分之二的董事會投票決定並批准的電子通訊方式；

「興櫃」意指中華民國證券櫃檯買賣中心證券商營業處所之興櫃市場；

「二親等以內的親屬關係」以一自然人而言，意指另一人與之有血緣或是姻親關係且在二親等內者，包括但不限於父母，兄弟姐妹及祖父母，子女與孫子女，以及配偶之父母，兄弟姐妹、祖父母、子女與孫女；

「董事選舉規範」意指本公司之董事選舉規範及其因情況所需而修改或替換後之版本；

「證券櫃檯買賣中心」意指中華民國證券櫃檯買賣中心；

「被補償人」意指具有本章程第 153 條所賦予的涵義；

「獨立董事」意指在上市法令中所定義的獨立董事；

「法律」意指英屬開曼群島公司法 ( 如修訂版 ) ；

「法定盈餘公積」意指按上市法令所提出的法定盈餘公積；

「備忘錄」意指本公司之備忘錄，及其不時修改或替換之版本；

「合併」意指兩個以上參與合併公司的合併，並在公司法賦予之意義範圍內以其中一間為取得其所有事業、財產與負債之存續公司；

「經濟部」意指臺灣公司法和相關公司事務之臺灣主管機關；

「辦事處」意指公司按法律規定註冊之辦事處；

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「普通決議」意指經由有權於股東會行使表決權並親自或委託代理人 ( 如該股東會允許使用委託書 ) 行使表決權的股東過半數 ( 如為投票表決則為表決權過半數) 之同意所為之決議；

「繳足」意指對發行之任何股票其應付面額及任何溢價之繳足，包括帳面上之繳足；

「人」意指任何自然人、商號、公司、合資企業、合夥、法人、協會或其他實體 ( 不論是否具有獨立法人格 ) 或按文意所指之上述任何人；

「特別股」意指具有本章程第 10 條款所賦予的涵義；

「董事會議事規範」意指本公司之董事會議事規範及其因情況所需而修改或替換後之版本；

「股東會議事規則」意指本公司之股東會議事規則及其因情況所需而修改或替換後之版本；

「名簿」或是「股東名簿」意指依公司法備置之本公司股東名簿；

「中華民國」或是「臺灣」意指中華民國、其領土、財產以及所有在其管轄範圍內的地區；

「保留盈餘」意指包括但不限於法定盈餘公積，特別盈餘公積及未分配收益所產生的股東權益等金額；

「審計委員會組織規程」意指本公司之審計委員會組織規程及其因情況所需而修改或替換後之版本；

「印章」意指經本公司採用之普通印章包括任何其摹本；

「秘書」意指任何由董事會所委任以履行本公司秘書的任何職責之人；

「股份」意指本公司資本額之股份。所有於本章程稱為「股份」者依文意所需應視為是指任何或所有股份類別。為避免疑義，本章程所稱「股份」包括畸零股；

「股東」意指已登記在股東名簿之股份持有人；

「資本溢價科目」意指按照本章程及公司法所設定之資本溢價科目；

「股務代理機構」意指經臺灣主管機關核可，依據上市法令為本公司提供特定股務代理服務之股務代理機構；

「簽署」意指一署名顯示或一經機械設備所附於之署名表現，或是一附於電子通訊之電子符號或程序，由一位有意簽署該電子通訊之人所使用或採用；

「特別盈餘公積」意指按上市法令或股東會的決議由保留盈餘所分配的公積；

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「特別決議」意指一按公司法規定所通過的特別決議，即經由有權於股東會行使表決權並親自或委託代理人(如該股東會允許使用委託書)行使表決權的股東不低於三分之二(如為投票表決則為表決權三分之二)之同意所為之決議，該股東會之召集通知應載明該決議須以特別決議通過；

「分割」意指一公司將其得獨立營運之任一或全部之營業讓與既存或新設之他公司，作為既存或新設之受讓公司發行新股予為轉讓之該公司或該公司股東對價之行為；

「 A 型特別決議」意指於有代表已發行股份總數三分之二以上之股東出席之股東會，出席股東表決權二分之一以上並親自或透過其代理人 ( 如該股東會允許使用代理人 ) 行使表決權之同意通過之決議；

「 B 型特別決議」意指當出席股東會之股東不足 A 型特別決議之定額，即未有代表已發行股份總數三分之二以上之股東出席，但有已發行股份總數二分之一以上之股東出席時，由出席股東表決權三分之二以上並親自或透過其代理人 ( 如該股東會允許使用代理人 ) 行使表決權之同意通過之決議；

「存續公司」意指當一個或一個以上參與合併公司按公司法進行合併後唯一存續之參與合併公司；

「庫藏股」意指本公司依據本章程、公司法及上市法令發行但經本公司買回、贖回或以其他方式取得且未註銷之股份；及

「證交所」意指臺灣證券交易所。

在本章程中，除文意另有所指外：
(a) 單數詞語包括複數含義，反之亦然；
(b) 陽性詞語包括陰性含義按文意所指之任何人；
(c) 「得」或「可」一詞應解為許可性質，而「應」應解為命令性質；
(d) 所提及的任何法令規定應包含其當時有效的任何修訂或重新制定版本；
(e) 所提及的任何董事會決定，應理解為其絕對自由裁量下之決定並應適用於一般或個別情況；及
(f) 所提及的「書面」應理解為書面或任何可以書面方式複製的，包括任何形式之列印、印刷、電子郵件、傳真、照片或電傳，或任何其他替代品或存儲或傳輸格式，或是上述個類形式之混合應用。
除前二條文另有規定外，任何法律定義之單詞，在不違反其主題或是上下文的情況下，具有與本章程相同的涵義

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序言

本公司成立後可於任何時間開始運營。
辦事處可由董事會不時決定設立於英屬開曼群島的任一地址。此外，本公司亦可由董事會不時決定建立及維持其他辦事處、營業點及代表處。
本公司成立及發行股票所產生的費用應由本公司承擔支付。此費用可由董事會決定其分期攤銷之期限，且因此所支付的金額，則應由董事會決定於本公司之會計上自本公司收入和 / 或公司資本內支付之。
董事會可不時決定股東名簿之存放處。若董事會尚未做出任何決定，則股東名簿應被保管於公司辦事處。

股份

除本章程另有規定外，所有尚未發行之股份皆悉由董事會管控，董事會得：
(a) 按其認為適當的條件向其所認為適當的人分配、發行、或處分具有其認為適當的權利並受有其認為適當的限制之此等股份；及
(b) 授與認股選擇權、發行相關權證或是類似之證券；

基於以上目的，董事會得保留一定適當數量之當時未發行的股份。

董事會得授權將股份分為任何類別。不同類別之股份應經授權、建立及指定 ( 或根據情況重新指定 ) 而不同類別間權利 ( 包括但不限於表決權、股息及贖回 ) 、限制、優先權、特權及付款義務之區別 ( 如有 ) 則應由董事會決定並固定之。
本公司得經董事會三分之二以上董事之出席及出席董事過半數以上之同意，並經特別決議通過，發行相較於普通股享有優先權之股份 ( 「特別股」 ) 。按本第 10 條所核准之任何特別股發行前，本公司應修改本章程以明定特別股之權利及義務 ( 變更特別股之權利時亦同 ) ，包括但不限於以下條款：
(a) 本公司已發行之特別股總數，及本公司授權發行之特別股總數；
(b) 特別股分派股息及紅利之順序、定額或定率；
(c) 特別股分派本公司賸餘財產之順序、定額或定率；
(d) 特別股股東行使表決權之順序或限制 ( 包括無表決權等 ) ；
(e) 與特別股權利義務有關的其他事項；以及
(f) 本公司被授權或被強制要購回特別股時，其贖回之方法，或當贖回權不適用時，其聲明。
本公司發行新股，應經董事會三分之二以上董事之出席及出席董事過半數之同意。新股份之發行應於本公司之授權資本額內為之。

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本公司不得發行任何未繳足或部分繳足股款之股份，亦不得發行無記名股份。
根據上市法令規定，發行新股時，董事會得保留不超過百分之十五 (15%) 之新股供本公司及 / 或本公司子公司之員工認購，得認購新股員工之資格由董事會依其合理裁量決定之。前述「子公司」係依據國際會計準則第 27 號與第 28 號之規定。
於本公司股份已登錄興櫃或在證券櫃檯買賣中心或證交所上市之期間，除另經本公司股東會普通決議外，本公司董事會發行新股時，除依本章程第 13 條保留部分比例新股供員工認購 ( 如有 ) 及依本章程第 16 條保留部分比例供於台灣公開發行外，其餘新股應以書面通知原有股東按其原持股比例儘先分認。該書面通知應聲明股東未認購者喪失其權利。本條之認購權在任何情況下均不得讓與他人。原有股東持有股份按比例不足分認一新股者，得合併共同認購或歸併一人認購；原有股東未認購者，得公開發行或洽由特定人認購。
按第 14 條規定的股東優先認購權，在因下列原因或目的而發行新股時不適用：
(a) 與他公司合併、本公司分割或本公司重整有關；
(b) 與本公司履行其認股權憑證和 / 或認股權契約之義務有關 ;
(c) 與本公司履行可轉換公司債或附認股權公司債之義務有關；或
(d) 與本公司履行附認股權特別股之義務有關 :
(e) 與私募相關者；或
(f) 與發行限制員工權利新股相關。
除上市法令另有規定外，本公司於臺灣境內辦理現金增資發行新股時，除金管會依據上市法令認為無須或不適宜對外公開發行外，應提撥發行新股總額之百分之十 (10%) ，在臺灣境內對外公開發行，但股東會另有較高提撥比率之普通決議者，從其決議。於本公司股份已登錄興櫃或於證券櫃檯買賣中心或證交所上市期間，除上市法令另有規定外，本公司應取得金管會及其他主管機關就其現金增資 ( 即發行新股 ) ( 無論臺灣境內或臺灣境外 ) 之核准。
在上市法令範圍內，本公司得經董事會以三分之二以上董事之出席及出席董事過半數同意之決議，通過並採用一個或更多員工激勵計畫 ( 例如員工認股權計畫 ) ，並依該計畫發行股份或選擇權、認股權憑證或其他得以取得股份之類似證券給任何本公司及 / 或本公司子公司之員工，使其得認購股份。員工依任何員工認股權方案取得之股份、選擇權、認股權憑證或其他得以取得股份之類似證券不得轉讓，但因繼承者不在此限。前述「子公司」係依據國際會計準則第 27 號與第 28 號之規定。
17B. 本公司得以 A 型特別決議或 B 型特別決議通過發行限制員工權利新股。關於前述發行限制員工權利新股，其發行數量、發行價格、發行條件及其他事項應遵守上市法令及金管會之相關規定。

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私募

17C. 依據上市法令規定，本公司得以 A 型特別決議或 B 型特別決議，在台灣對下列之人進行有價證券之私募：
(a) 銀行業、票券業、信託業、保險業、證券業或其他經金管會核准之法人或機構；
(b) 符合金管會所定條件之自然人、法人或基金；及
(c) 本公司或關係企業之董事、監察人(如有)及經理人。

股份權利變更

在任何時候，如果公司資本被劃分為不同類別的股份 ( 例如普通股與特別股 ) ，對任何類別股份之權利 ( 除該類別股份之發行條件另有規定外 ) 之重大不利變更或廢止 ( 包括但不限於在任何對本章程之修訂可能損及任何特別股股東之權利之情況 ) 需經 ( 一 ) 普通股股東會以特別決議通過；及 ( 二 ) 該類別股份 ( 例如特別股 ) 之個別股東會以特別決議通過。

前述個別股東會應適用本章程有關一般股東會及其議程之相關規定，惟該個別股東會之法定出席數應為一人或一人以上持有或以代理人之身份代表半數以上該類別股份已發行之面額 ( 但如任何延期股東會不足上述法定出席數時，在場股東得構成法定出席數 ) ，且除該類別股份之發行條件另有規定外，該類別股份之每一股東於投票表決時，就其所持有之每一股該類別股份有一表決權。

股份持有人持有發行時附有優先權或其他權利之任何類別股份者，其權利不因創設或發行與其股份順位相同或在後之其他股份而受重大不利變更或廢止，但該類別股份發行條件另有明確規定者不在此限。 .

股票

本公司應於依上市法令得發行之日起 30 日內對認股人以帳簿劃撥方式交付股份，並在交付前公告之。於本公司股份已登錄興櫃或於證券櫃檯買賣中心或證交所上市期間，本公司發行之股份得免印製股票 ( 即無實體股票)，並應洽證券集中保管事業機構登錄。除董事會另有決定外，任何人不得以其所持有之任何或全部股份而取得股票。

畸零股

除本章程另有規定外，董事會得發行畸零股。經發行之畸零股按其與相應之比例負有或享有債務 ( 不論是關於其面額、溢價、貢獻、付款要求或其他 ) 、期限、優先權、特權、條件、限制、權利 ( 包括但無損於上述規定之一般性情況，投票權和參與權 ) 及一完整股份之其他屬性。如同一股東取得超過一股同一類別的畸零股，則此等畸零股應累積計算。

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股份轉讓

凡已登錄興櫃或是在證券櫃檯買賣中心或證交所上市之股份，其所有權得依據上市法令規定予以證明及轉讓。除公司法與本章程第 40E 條另有規定外，本公司發行的股份應可自由轉讓。但本公司保留給員工認購之股份得由董事會依其裁量限制員工在一定期間內不得轉讓，惟其限制期間最長不得超過 2 年，或是依董事會酌情決定其他期限。
轉讓股份的文件應以任何常規或通用形式，或是經董事會依其裁量決定之格式，或於本公司股份已登錄興櫃或於證券櫃檯買賣中心或證交所上市期間，以證券櫃檯買賣中心或證交所規定之格式，由讓與人或讓與人之代表人簽署 ( 如經董事會要求，受讓人亦應簽署 ) ，連同其股票 ( 如有 ) 及其他董事會得合理要求以證明讓與人有權為此讓與之證據。於受讓人的名稱登記於本公司股東名簿之前，讓與人仍應視為股份持有者。本公司就已登錄興櫃或是在證券櫃檯買賣中心或證交所之上市之股份得維持一股東名簿，以易於辨認之形式紀錄法律規定之詳細資料，但該紀錄應以符合適用於興櫃、證券櫃檯買賣中心或證交所之法律及上市法令規定為限。在股東名簿係以易於辨認之形式紀錄之前提下，如非屬於易於辨認之形式時，必須複製為易於辨認之版本。
董事會得拒絕登記任何股份轉讓，除非：
(a) 股份轉讓文件及其隨附之股票 ( 如有 ) ，及其它任何董事會得合理要求以證明讓與人有權為此讓與之證據，已送交本公司；
(b) 股份轉讓文件只涉及一種股份類別；
(c) 股份轉讓文件已經適當用印 ( 如經要求 ) ；或
(d) 股份轉讓予共同持有人者，該等共同持有人數未超過 4 人。

於本公司股份已登錄興櫃或於證券櫃檯買賣中心或證交所上市期間，本條規定不予適用。

當本公司依照第 41 條暫停辦理過戶登記手續時，股份轉讓之登記得予暫停。
所有登記之股份轉讓文件應存放於本公司，但任何經董事會拒絕登記之轉讓文件 ( 除涉及詐欺者外 ) 則應返還給提交該文件之人。

股份轉移

股東死亡時，若其股份為共同持有時其他尚生存之共同持有人或該死亡股東之法定代理人，或若其股份是單獨持有時其法定代理人，為本公司所認定唯一有權享有該股份權益之人。
因股東死亡或破產而對股份享有權利的人，於董事會所可能要求的相關證據提出後，得選擇登記成為該相關股份之持有人或於該股東死亡或破產前本得轉讓該股份之範圍內轉讓該股份。如其選擇登記成為持有人，則應遞交或寄發經其簽署之書面通知予本公司，表示其做出此選擇，但無論係何種情形，董事會有

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權按該股東死亡或破產前轉讓其股份時的情況一樣，拒絕或中止股份轉讓之登記。

因股東死亡或破產而對股份享有權利的人，亦應享有與登記股票持有人相同的股息及其它利益，但在其登記成為該股份持有人之前不得行使任何關於本公司股東會之股東權。董事會得隨時通知此人並要求其選擇登記為該相關股份之持有人或轉讓該股份，若其未於 90 日內依該通知做出選擇，則董事會得暫不支付任何該股份應得之股息、紅利或其他款項至其依該通知做出選擇為止。

決議之表決

本公司得不時以普通決議：
(a) 按該決議所規定的額度以及所增加之股份之類別和數量為增資；
(b) 將其全部或部分資本合併並分割為較其現有股份面額更大的股份；
(c) 將所有或任何其已繳足股份轉換為股票並將該股票再轉換為任何面值的已繳足股份；
(d) 將其現有股份之全部或部分再分割為較現有股份面額更小的股份；以及
(e) 銷除任何在決議通過之日尚未為任何人取得或同意取得的股份並依據該被銷除股份之數額減少資本。
(A) 本公司亦得以特別決議：
(a) 變更其名稱；
(b) 除公司法另有規定外，依法律許可之方式減少其資本和資本贖回準備金；以及
(c) 本公司得依照上市法令及公司法之規定進行合併。
本公司亦可得以 A 型特別決議或 B 型特別決議：
(a) 締結、變更或終止關於出租其全部營業、委託經營或與他人經常共同經營之協議；
(b) 轉讓其全部或任何主要部分之營業或財產；
(c) 受讓他人的全部營業或財產而對公司營運有重大影響者；
(d) 按上市法令進行本公司之分割；
(e) 私募發行其有價證券；
(f) 董事從事競業禁止行為之許可；

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(g) 依據第 17B 條規定發行限制員工權利新股；以及
(h) 以發行新股的方式分派部分或全部的股息或紅利。
除公司法、本章程及上市法令關於法定出席數另有規定外，就本公司之解散本公司應：
(a) 如本公司因無法支應到期之債務而決議自願解散者，經普通決議通過；或
(b) 如本公司因前款以外之事由而決議自願解散者，經特別決議通過。
在依據公司法之前提下，如股東會決議通過上述第 32 條之第 (a), (b), 或 (c) 款之事項，任何於該股東會前以書面通知本公司表示反對該議案並於嗣後在該股東會上表示反對之股東，得於該決議日後 20 日內請求本公司以當時公平價格收買其全部之股份。若本公司未能與該股東於該決議日後 60 日內達成收買協議，該股東得於此 60 日期間經過後之 30 日內聲請任何臺灣管轄法院為價格之裁定，此裁定於其得於台灣以外被承認並執行之限度內，於本公司及提出請求之股東間僅就裁定之價格有確定之拘束力。

在依據公司法之前提下，如本公司的任何營業經決議進行分割或參與與其他公司之合併，就此事項放棄表決權並以書面或言詞 ( 經記錄者 ) 在股東會前或股東會進行中表示異議之股東，得於該決議日後 20 日內要求本公司以當時公平價格購買其全部之股份。若本公司未能與該股東於該決議日後 60 日內達成收買協議，該股東得於此 60 日期間經過後之 30 日內聲請任何臺灣管轄法院為價格之裁定，此裁定於其得於台灣以外被承認並執行之限度內，於本公司及提出請求之股東間僅就裁定之價格有確定之拘束力。

股份之贖回與買回

除公司法、上市法令及本章程另有規定外，本公司有權發行可由股東或本公司行使賣回權或贖回權的股份。
本公司有權依公司法和上市法令以任何合法的資金 ( 包括公司資本 ) ，支付其贖回其股份之股款。
可贖回股份之贖回價格或其計算方式應由董事會在該股份發行時或發行前決定。每一表彰可贖回股份之股票須記明該股份為可贖回股份。
除上市法令、第 38B 條與第 39B 條另有規定外，經普通決議通過並授權買回之方式與條件，董事會得代表本公司按照與股東的合意或股份發行的條款買回公司的任何股份 ( 包括可贖回股份 ) ，並依照上市法令及普通決議授權之買回方式與條件支付買回價款。
38B. 根據上市法令，本公司得經董事會三分之二以上董事之出席及出席董事超過二分之一同意，買回在證券櫃檯買賣中心或證交所上市之本公司股份。前述董事會之決議及該決議之執行情形，應於最近一次之股東會向股東報告。如本公司

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未能依據前述董事會決議完成買回在證券櫃檯買賣中心或證交所上市之本公司股份，應於最近一次之股東會向股東報告。

贖回價款得按公司法及本章程之規定支付之。遲延支付贖回價款將不影響股份之贖回，但如遲延超過 30 日者則應自屆期日起至實際付款時止支付利息，其利率按董事會於適當之調查後估算足以代表英屬開曼群島 A 類銀行對相同貨幣提供的 30 日存款利率計之。
39B. 本公司得以 A 型特別決議或 B 型特別決議通過以本公司股本或其他合法帳戶或資金進行股份之買回並銷除該等買回之股份。依據前述規定買回並銷除之股份數量，應依據股東各自之持股比例為之。

本公司以其股本或其他合法帳戶或資金進行股份之買回時，得以支付現金或交付資產(即非現金)予股東。該等交付之資產與抵充之資本數額，應經 A 型特別決議或 B 型特別決議通過與收受該等資產之股東的同意。董事會應於股東會前將該等資產之價值與抵充之資本數額，送交中華民國會計師查核簽證。

庫藏股

股份非經繳足股款不得為贖回。本公司買回、贖回或取得(透過返還或其他方式) 之股份得經本公司選擇依據公司法或上市法令規定立即註銷或以庫藏股方式持有。若董事會未指明相關股份應以庫藏股方式持有，該等股份應予以註銷。
40B. 關於庫藏股，不得發放或支付股利，亦不得發放或支付本公司資產之其他分派。
(包括清算時向股東分派資產)(無論以現金或其他形式)
40C. 股東名簿中應將本公司記載為庫藏股之持有人，惟：
(a) 不應以任何理由將本公司視為股東，且不應行使任何關於庫藏股之權利，且任何行使該等權利之主張均應屬無效；
(b) 庫藏股在本公司之任何會議中均不應直接或間接參與表決，且於任何時候均不應將庫藏股計入已發行股份總數，無論是否基於本章程或公司法之目的。
40D 除本章程第 40E 條與上市法令另有規定外，庫藏股得經本公司以董事會決定之條款與條件予以處分。如庫藏股之買回係依據上市法令為轉讓予員工，本公司得限制員工在一定期間內不得轉讓，惟限制期間最長為二年。
40E. 除上市法令另有規定外，公司以低於實際買回股份之平均價格轉讓予員工，應經最近一次股東會有代表已發行股份總數過半數股東之出席，出席股東表決權三分之二以上之同意，並應於該次股東會召集事由中列舉並說明下列事項，不得以臨時動議提出：
(a) 所定轉讓價格、折價比率、計算依據及合理性。
(b) 轉讓股數、目的及合理性。

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(c) 認股員工之資格條件及得認購之股數。
(d) 對股東權益影響事項：(i) 可能費用化之金額及對公司每股盈餘稀釋情形。(ii) 說明低於實際買回股份之平均價格轉讓予員工對公司造成之財務負擔。

歷次股東會通過且已轉讓予員工之股數，累計不得超過公司已發行股份總數之百分之五，且單一認股員工其受讓股數累計不得超過公司已發行股份總數之千分之五。

股份停止過戶日或基準日

為了確定有權在股東會或延期股東會召開時受通知、出席或表決或是有權領取股息的股東，或是為了任何其他理由須確定股東，董事會得規定於一定期間內停止股東名簿變更登記。於本公司股份已登錄興櫃或是在證券櫃檯買賣中心或證交所上市之期間，每年度股東常會召開日 ( 含股東常會當日 ) 前至少 60 日內、每一臨時股東會召開日 ( 含臨時股東會當日 ) 前至少 30 日內及於股息分派基準日 ( 含股息分派基準日當日 ) 前至少 5 日內，應停止股東名簿變更登記。
除停止股東名簿變更登記外，董事會亦得決定相關基準日以確定有權在股東會或延期股東會召開時受通知、出席或表決或是有權領取股息的股東。在董事會按本條 ( 第 42 條 ) 決定基準日者，該基準日應訂在為股東會 ( 關於召集股東會部分 ) 之前，且董事會應立即依據上市法令，於金管會及證券櫃檯買賣中心或證交所所指定的網站上公告之。

股東會

除年度股東常會外之所有股東會，應稱為臨時股東會。
董事會得於任何其認為適當時召集股東會，但本公司應每一會計年度終了後 6 個月內召開年度股東常會，並應在股東會召集通知中表明為股東常會。
董事會應於股東會提出報告 ( 如有 ) ，於本公司股份已登錄興櫃及 / 或在證券櫃檯買賣中心或證交所上市之期間，其所有股東會皆應於臺灣境內召開。如董事會決議在臺灣境外召開股東會，本公司應於董事會通過該議案或於股東取得經濟部、金管會以及證券櫃檯買賣中心或證交所核准後後 2 日內申報證券櫃檯買賣中心或證交所核准。
臨時股東會得由董事會依繼續一年以上持有本公司已發行股份總數百分之三 (3%) 以上，且有權出席股東會並行使表決權之股東提出於辦事處或股務代理機構載明召集目的之書面請求而召開之，於本公司股份已登錄興櫃或是在證券櫃檯買賣中心或證交所上市之期間，倘於股東提出請求後起 15 日內，董事會未召集臨時股東會，則提出請求之股東得按本章程第 48 條規定之方式並儘可能按董事會得召集股東會之方式，自行召集臨時股東會。所有因董事會不召集股東會而由提出請求之股東自行召集臨時股東會的費用皆應由本公司償還。

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本公司如無董事會時，於本公司股份已登錄興櫃或是在證券櫃檯買賣中心或證交所上市之期間，繼續一年以上持有本公司已發行股份總數百分之三 (3%) 以上之股東，得儘可能按董事會得召集股東會之方式，自行召集股東會。

股東會通知

任何年度股東常會之召集，至少應於 30 日前以書面通知各股東，任何臨時股東會之召集，至少應於 15 日前以書面通知各股東。每一通知之發出日或視為發出日及送達日應不予計入。該通知應載明會議地點、日期、時間和召集事由。倘本公司取得股東之事前同意，股東會之通知得以電子通訊方式為之。
48B. 本公司應於股東常會開會至少 30 日前或臨時股東會開會至少 15 日前，公告股東會開會通知書、委託書用紙、有關承認案、討論案、選任或解任董事或監察人(如有)事項等各項議案之案由及說明資料。
如本公司同意股東依據第 67 條規定得以書面或電子方式行使表決權時，本公司應將前述資料及書面行使表決權用紙，併同寄送給股東。
董事會應編製股東會議事手冊，記載該股東會之議程 ( 包括所有擬於該股東會決議之議題及事項 ) ，並應依上市法令許可之方式將該議事手冊及其他相關資料於股東常會開會前至少 21 日前或股東臨時會開會前至少 15 日前公告。董事會並應於該股東會將該議事手冊分發給所有親自或委託代理人出席的股東或法人股東之代表人。
下列事項應於股東會召集通知中列舉，不得以臨時動議提出：
(a) 選任或解任董事或監察人(如有)；
(b) 變更備忘錄及 / 或本章程；
(c) 本公司之解散、股份轉換 ( 依據上市法令定義 ) 、合併或分割；
(d) 締結、變更或終止關於出租本公司全部營業、委託經營或與他人經常共同經營之契約；
(e) 讓與本公司全部或任何主要部分營業或財產；
(f) 受讓他人全部營業或財產而對公司營運有重大影響者；
(g) 私募發行具股權性質之有價證券；
(h) 董事從事競業禁止行為之許可；
(i) 以發行新股方式分派股息及紅利之全部或一部分；
(j) 將法定盈餘公積及因發行股票溢價或受領贈與所得之資本公積之全部或部分，以發行新股方式，按持股比例分配與原股東者；以及

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(k) 根據法律規定，將法定盈餘公積及因發行股票溢價所得之資本公積之全部或一部分，以發放現金方式，按持股比例分配與原股東。

除公司法或本章程另有規定外，股東得於股東會提案，惟僅以原議案內容範圍者為限。

股東會之程序

股東會非達法定出席數，不得為任何決議。除本章程另有規定外，股東會法定出席數應有代表已發行股份總數過半數之有表決權股東親自或委託代理人出席。
截至該次停止過戶期間前持有已發行股份總數百分之一 (1%) 以上之股東，得以書面向本公司提出年度股東常會議案。本公司應按上市法令所允許之方式，於董事會認為適當的時間，公告受理股東提案之地點和期間 ( 不得少於 10 日 ) 。任何其提案為董事會所採納之股東，仍有權親自或由委託代理人或當該股東為法人時，由其代表人出席該年度股東常會並參與該議案之討論。

有下列情形之一者，董事會得拒絕股東之提案且該議案不得於該年度股東常會一討論： ( ) 提案股東於董事會訂定之股東名簿基準日或截至該次停止過戶期間前，持股未達已發行股份總數百分之一 (1%) ； ( 二 ) 其提案按上市法令非股東會所得決議者； ( 三 ) 提案超過一項；或 ( 四 ) 逾董事會訂定之受理截止日期始提出者。本公司應於發出該年度股東常會召集通知前通知股東提案之結果，並於該召集通知中列舉經採納得於該年度股東常會討論並表決之議案。董事會應於該年度股東常會說明拒絕採納股東提案之理由。

除上市法令另有規定外，股東會如由董事會所召集，其主席應由董事長(如有) 擔任之，董事長請假或因故不能行使職權時，由董事長指定董事一人代理之，董事長未指定代理人者，由董事互推一人代理之。
除上市法令另有規定外，股東會如由董事會以外之其他召集權人召集者，主席由該召集權人擔任之，召集權人有二人以上時，應互推一人擔任之。
除上市法令另有規定外，在任何股東會上進行表決的決議應以投票表決方式為之，贊成或反對該決議之表決權數或比例應記載於會議記錄。
除公司法或本章程另有規定外，任何在股東會上提交決議、同意、確認或採納之事項，應經普通決議通過。
在表決權數相同的情況下，股東會主席不得附議或投決定票。除本章程或上市法令另有規定外，本公司應另遵守股東會議事規則。

股東投票

除本章程另有規定或股份另附有任何權利或限制外，每一親自出席或委託代理人出席之股東於進行表決時，就其所持有的每一股份均有一表決權。除公司法或本章程另有規定外，任何股東會之決議應以普通決議為之。

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於本公司股份已登錄興櫃或在證券櫃檯買賣中心或證交所上市之期間，任何股東為其他受益股東持有股份時，該股東得根據該受益股東之請求分別行使表決權。關於前述分別行使表決權之資格條件、適用範圍、行使方式、作業程序及其他應遵循事項，應遵守上市法令之規定。

股東持有之下列股份無表決權：
(a) 本公司依據公司法、本章程與上市法令規定所持有之庫藏股；
(b) 被本公司持有已發行有表決權之股份總數或資本總額超過半數之從屬公司 ( 定義依據上市法令規定 ) ，所持有本公司之股份；或
(c) 本公司及本公司之控制公司及/或本公司之從屬公司，直接或間接持有他，
公司已發行有表決權之股份總數或資本總額合計超過半數之他公司所持有本公司之股份。

違反上述規定行使之表決權於計算第 51 條之法定出席數時，不計入已發行股份總數。

就共同持有之股份，所有共同持有人應互推一位代表行使其股東權，由該代表親自或委託代理人行使之表決權應有排除其他共同持有人行使之表決權之效力。
股東精神耗弱或經管轄法院裁定為精神失常者時，其表決權可由其委員會或由該法院所指派具有與委員會相同功能之其他人或其代理人、監護人或其他法院指定具監察人性質之人行使之。
股東得以通常或一般之形式或經董事同意之其他形式出具本公司印發之委託書，載明授權範圍，委託代理人出席股東會。每一股東於每一股東會以出具一上述之委託書，並以委託一人為限，應於股東會開會 5 日前送達公司，委託書有重複時，以最先送達者為準。但聲明撤銷前委託者，不在此限。
62B. 委託書送達本公司後，如股東欲親自出席股東會或欲以書面或電子方式行使表決權者，應於股東會開會至少 2 日前，以書面向公司為撤銷委託之通知。如逾前述期間為撤銷者，應以委託代理人出席行使之表決權為準。
委託書格式之格式應經董事會批准，並載明僅使用於特定股東會，其內容至少應包括 (a) 填表須知； (b) 股東委託行使事項；及 (c) 股東、徵求人 ( 如有 ) 、受託代理人基本資料等項目，並於寄發或以電子文件傳送股東會召集通知時同時附送股東。無論本章程是否另有規定，召集通知及委託書用紙應分發予所有股東，且無論係以寄發或以電子文件傳送，應於同日為之。
委託書須由委託人或是經其書面授權之代理人親筆簽署。如委託人為一法人，則需該法人之印章或由該法人授權之高級職員或代理人親筆簽署。受託代理人不需為股東。

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除中華民國信託事業或經中華民國證券主管機關核准的股務代理機構及依據第 68 條指派主席外，一人同時受二人以上股東委託時，其代理之表決權不得超過已發行股份總數表決權之百分之三 (3%) ，超過時其超過之表決權，不予計算。
於上市法令要求之範圍內，股東對於提交股東會同意之提案事項 ( 下稱「提案事項」 ) ，有自身利害關係致有害於本公司利益之虞時，就該提案事項不得親自或代理他股東或代表法人股東行使其本可行使之任何表決權，但其不得行使表決權之股份數仍應計入第 51 條之法定出席數。就該提案事項之決議，任何違反上開規定行使之表決權不算入已出席股東之表決權數。
本公司召開股東會時，得採行以書面或電子方式行使其表決權；但本公司符合金管會頒布之公司應採電子投票之規定者，應將電子方式列為股東會的表決權行使管道之一。董事會決定於中華民國境外召開股東會者，應提供股東得採行以書面或電子方式行使表決權。
本公司召開股東會時，得採行以書面或電子方式行使其表決權；但其行使方法應載明於股東會召集通知。依據第 67 條規定以書面或電子方式行使表決權之股東，視為委託股東會主席依據該書面或電子文件之指示代表其於股東會行使其表決權，但就該次股東會之臨時動議及原議案之修正，視為棄權，惟前述之委託應視為不構成上市法令之委託代理人規定。由主席代表股東時，不得以該書面或電子文件未載之方式行使該股東之表決權。

在本公司股份已登錄興櫃或於證券櫃檯買賣中心或證交所上市期間，本公司於中華民國境外召開股東會時，應於中華民國境內委託經金管會、證券櫃檯買賣中心或證交所核可之股務代理機構，以處理該次股東會之行政事宜 ( 包括但不限。於受理股東投票事宜 )

股東應於股東會召集至少 2 日前依據第 67 條規定向本公司以書面或電子方式提出表決。若股東向本公司提出 2 份以上之書面或電子表決，應以依據第 68 條規定以第一份書面或電子表決提出於股東會主席之委託為準，但之後提出之書面或電子表決明示撤銷先前書面或電子表決者，不在此限。
如股東已以書面或電子方式提出表決後，欲親自出席股東會者，至遲應於股東會開會前 2 日，以書面或電子方式撤銷其表決，其表決之撤銷應構成第 68 條規定所稱委託股東會主席之撤銷。如股東已依據第 67 條規定提出書面或電子表決超過前述期限撤銷其表決者，應以其書面或電子表決及第 68 條規定所稱委託股東會主席為準。

如股東依據第 67 條規定提出書面或電子表決後，另以委託書委託代理人代表其出席股東會者，應視為第 68 條規定所稱委託股東會主席之撤銷，並以該委託代理人出席行使之表決權為準。

股東會之召集程序或其決議方法，違反公司法、上市法令或章程時，股東得於決議日起 30 日內訴請管轄法院撤銷其決議，並得以具備管轄權之法院 ( 包括臺灣台北地方法院，如適用 ) 為管轄法院。

代理人及委託書之徵求

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於本公司股份以登錄於興櫃或於證券櫃檯買賣中心或證交所上市期間，任何關於股東會出席之代理人及委託書徵求等相關事宜應遵守上市法令規定。

法人代表出席之會議

股東或董事為一法人時，可經由其董事會或其他決策機關選出其認為合適之人選為其代表參與任何公司會議，或是任何個別類別股東之會議或董事會會議或董事委員會會議。該經授權之代表人得代表法人行使該法人可行使的任何股東或董事權力。

董事

除股東會另有決議外，本公司董事會，設置董事不得少於五人，最多為九人，其中獨立董事人數不得少於三人且獨立董事應達全體董事席次五分之ㄧ以上，其中至少一人應在中華民國設有戶籍。於本公司股份於證券櫃檯買賣中心或證交所上市之期間，董事會之獨立董事席次應符合相關法令或上市法令關於外國發行人之規定。

如股東係法人時，得由其代表人當選為董事或監察人(如有)。如法人股東之代表人有數人時，該等代表人得分別當選董事或監察人(如有)，但不得同時當選董事。及監察人(如有)

獨立董事應具備專業知識，且於執行業務範圍內應保持獨立性，不得與本公司有直接或間接之利害關係。獨立董事之專業資格、持股與兼職限制、獨立性之認定應符合上市法令之規定。
獨立董事因資格不符、辭職或因故不再擔任董事，致其人數不足本章程或上市法令規定的人數時，應於最近一次股東會補選之。所有獨立董事均資格不符、辭職或因故不再擔任董事時，應於事實發生之日起 60 日內召開臨時股東會補選之。
除經證券櫃檯買賣中心或證交所許可且符合上市法令外，董事間應有超過半數。

之席次不得具有配偶關係或二親等以內之親屬關係 ( 下稱「門檻」 )

如於股東會上選出的董事未能達到此門檻，不符此門檻之董事中所得選票代表選舉權較低者，其當選失效。已充任董事違反此門檻者，當然解任。

董事因資格不符、辭職或因故解任，致不足五人者，本公司應於最近一次股東會補選之。但董事缺額達公司股東會選出之全體董事人數的三分之一，且不論現在實際董事人數為何，應於事實發生之日起 60 日內，召開臨時股東會補選之。

股東會在現任董事任期未屆滿前決議改選全體董事且決議同時立即生效(「全面改選」)者，除股東會另有決議外，視為現任董事之任期在全面改選前立即提前屆滿。前述在股東會中改選全體董事時，該股東會應有代表公司已發行股份總數過半數股東之出席。

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股東會可選任任一自然人或法人為董事。股東會選任董事或監察人 ( 如有 ) 時，每一股份有與應選出董事或監察人 ( 如有 ) 人數相同之選舉權，得集中選舉一人，或分配選舉數人，由所得選票代表選舉權較多者，當選為董事或監察人 ( 如。

有 )

董事會得採用符合上市法令的候選人提名機制。該提名機制之規則與程序應符合不時經董事會及普通決議通過所制定的政策，該政策應符合公司法、本章程條款及上市法令。除本章程或上市法令另有規定外，本公司應另遵守董事選舉規範之規定。
除本章程另有規定外，每一董事與監察人 ( 如有 ) 之任期不得超過三年，但得連選連任。若董事或監察人 ( 如有 ) 任期屆滿而尚未選任新董事或監察人 ( 如有 ) 者，則該董事之任期應予延長至新董事或監察人 ( 如有 ) 選出並開始任職為止。
股東會得隨時以 A 型特別決議或 B 型特別決議解任董事。於任期中無充分理由遭解任之董事，得向本公司請求因被解任所受之任何或全部損害。
董事會應以三分之二以上董事出席、出席董事過半數之同意選任董事長。
除相關法令及上市法令另有要求外，董事會得不時採用、制定、修訂、修改或撤銷公司治理政策或措施。該等政策或措施應以記載本公司及董事會就董事會不時決議之各項公司治理相關事項之政策為目的。
董事無須持有任何本公司之股份。
84B. 本公司董事亦持有本公司股份時，如該董事以股份設定質權(下稱「設質股份」) 超過選任當時所持有之本公司股份數額二分之一時，其超過之股份(即設質股份超過選任當時所持有股份數額二分之一的部分)不得行使表決權，不算入已出席股東之表決權數。

董事之酬金及費用

除本章程或上市法令另有規定外，董事之報酬 ( 若有 ) 應由董事會參酌同業水準決議通過之。每一位董事就其所有因出席董事會會議或董事委員會會議或股東會或任何類別股份或公司債券的個別會議，或是其他與其董事職務之履行相關之合理支出或即將支出之旅遊、住宿及附隨之花費，皆有權受償還或預支。
除應符合第 85 條之規定外，任何董事因公司需求須出訪或移居國外，或是經董事會認定其工作超出一般董事職責時，得經董事會決定領取額外報酬 ( 以薪資、佣金、分紅或其他方式 ) ，此等額外報酬應外加於或取代任何依據其他條款所提供之一般報酬。
86B. 本公司應設置薪資報酬委員會，其成員專業資格、所定職權之行使及相關事項，應遵守上市法令之規定。前述薪資與報酬應包括董事及經理人之薪資、股票選擇權與其他具有實質獎勵之措施。

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代理人

除上市法令另有規定外，任何董事可委任另一董事為其代理人，並按委任董事的指示，代表其出席其未能親自出席的董事會會議並投票。
前條所指之代理人的委託書須為書面並附有委任董事的親筆簽名，並以標準或普通格式或是其他董事會許可的格式，在預計使用或首次使用代理人之會議開始前提交予該會議之主席。

董事會權力及職責

每會計年度終了，董事會應編造營業報告書、財務報表、及盈餘分派或虧損撥補之議案，提出於年度股東常會請求承認，經年度股東常會承認後，董事會應依本章程及上市法令，將財務報表、盈餘分派及 / 或虧損撥補之決議，分發或公告予各股東。於本公司股份已登錄興櫃或是在證券櫃檯買賣中心或證交所上市，前述財務報表、盈餘分派及 / 或虧損撥補決議之分發得以本公司公告方式為之。
除公司法、本章程、上市法令以及任何股東會之決議另有規定外，本公司的事務應由董事會管理。董事會得行使本公司之所有權力，並得支付於創立及註冊本公司時所產生的所有費用。股東會通過之決議不得使董事會已為且若該決議未通過則仍屬有效之行為歸於無效。
董事會得在其認為就本公司之管理有必要下隨時任命任何人 ( 不含獨立董事在內 ) ，無論是否為董事，依其認為合適之任期、酬勞 ( 無論是薪資、佣金、分紅或是以上之組合 ) 、權力和責任，出任本公司之職務，包括但不限於執行長、總經理、一名以上之副總經理或財務長，惟就董事擔任此等職務所得之酬勞應準用第 85 條規定。任何經董事會任命之人亦可由董事會解除其職務。
董事會得依其認為合適的任期、報酬、條件及權力任命秘書 ( 或如有需要，一或更多助理秘書 ) 。任何經董事會任命之秘書或助理秘書，亦得由董事會解除其職位。
董事會得於其認為適當時將其任何權力委託給由一位或多位董事所組成的委員會行使。任何因此成立之委員會就受委任權力之行使應遵守董事會加諸之規定。
董事會得隨時以委任書 ( 經蓋印章或親筆簽署 ) 或其他方式指定任何公司、商號、個人或數人組成之機構 ( 無論由董事會直接或間接提名 ) ，依董事會認為適當的目的、權力、權限、裁量權 ( 惟不得超過董事會根據本章程所擁有或得以行使的權力 ) 、條件與期間，作為本公司之代理人。此等委任書或其他指定方式，得包含董事會為與進行此等代理人交易之人之保護與便利認為適當之規定，亦得授權此等代理人將其所受委任的權力、權限及裁量權為複委任。
董事會得隨時以其認為合適的方式管理本公司事務。以下三條規定，不得限制本條所賦予的一般權力。

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董事會得隨時建立任何委員會以管理本公司任何事務 ( 其中包含但不限於薪酬委員會 ) ，除上市法令另有規定外，董事應為該等委員會成員；如任何董事擔任委員會成員，其酬勞應準用第 85 條規定。
董事會得隨時授權予任何上述委員會、經理或代理人其當時擁有的權力、權限及裁量權，並得授權任何該委員會當時的成員填補任何職缺並於有職缺時行使其職權，此等授權得附加董事會認為合適的期限及條件。董事會得隨時解任其任命之人，並得廢止或變更其授權，但未受此等廢止或變更之通知之善意第三人則不受影響。
97B 依據英屬開曼群島法律及上市法令，任何董事對公司均有忠實義務，且該等忠實義務應包含但不限於遵守一般忠誠與善意以及避免義務衝突與自身利益衝突等。如任何董事有違反前述忠實義務，依據英屬開曼群島法律及上市法令，該董事應對因此所生之損害負責。

依據英屬開曼群島法律及上市法令，如有任何董事為自己或為他人而違反前述忠實義務，股東會得決議將該等行為之任何所得視為本公司之所得。

如任何董事為本公司執行職務而有違反相關法令並致第三人有損害時，依據英屬開曼群島法律及上市法令，該董事對該第三人應與本公司負連帶賠償責任；在此情形下，該董事應賠償本公司對第三人請求所生之損害。依據英屬開曼群島法律及上市法令，本公司之經理人與監察人 ( 如有 ) 應在其各自職務範圍內與本。公司負連帶賠償責任

任何前述受任人得由董事會授權複委任其當時具有之全部或部分權力、權限及裁量權。

董事會借貸權力

除本章程及上市法令另有規定外，董事會得行使公司所有權力以借款，並於借款時或作為本公司或任何第三人之債務、責任或義務之擔保，抵押其企業和財產、發行債券、公司債券和其他證券。

印章

除了經董事會決議授權，該印章不得使用於任何文件，但該授權得於用印之前或之後為之，其於用印後為之者得為對數次用印之一般性確認形式。該印章之使用需有董事或秘書 ( 或助理秘書 ) 在場，或是任何董事為此目的任命的一或更多人在場，此等在場之人應簽署任何該印章於其在場時蓋過之文書。
本公司得保留一份印章摹本於董事會指定的國家或地點。該印章摹本非經董事會決議授權不得使用於任何文件，但該授權得於使用之前或之後為之，其於使用後為之者得為對數次使用之一般性確認形式。
秘書或助理秘書有權為證明文書內容真實性之目的且其內容不會對本公司產生任何義務之情形下，於任何文書蓋章，不受以上規定限制。

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董事之解任

董事有下列情事之一者，應當然解任：
(a) 曾犯組織犯罪，經有罪判決確定，服刑期滿尚未逾五年者；
(b) 曾犯詐欺、背信、侵占罪經受有期徒刑一年以上宣告，服刑期滿尚未逾二年者；
(c) 曾服公務虧空公款，經判決確定，服刑期滿尚未逾二年者；
(d) 宣告破產或與其債權人為協議或和解；
(e) 使用票據經拒絕往來尚未期滿者；
(f) 無行為能力或限制行為能力者；
(g) 死亡或被認為或陷入精神耗弱；
(h) 以書面通知公司辭任董事職位；或
(i) 經依本章程解任者。
董事執行業務，有重大損害本公司之行為或違反法令或本章程之重大事項者，股東會未為決議將其解任者，持有本公司已發行股份總數百分之三 (3%) 以上之股東，得於股東會後 30 日內，以本公司之費用訴請管轄法院裁判解任之，並得以具備管轄權之法院 ( 包括臺灣台北地方法院，如適用 ) 為管轄法院。

董事會之程序

董事得 ( 於英屬開曼群島境內或境外 ) 集會討論事務處理、休會或是其認為適當之其他董事會會議及其程序之規範。任何於會議中提出的問題應以出席董事之多數決決定。在得票數相等的情況下，主席不得投下第二票或決定票。董事會之召集通知應載明召集事由，並於 7 日前以寄發或電子方式通知予各董事，但有緊急情形時得依據上市法令隨時召集。董事會之通知電子方式為之者，須經相對人之事前同意。除本章程或上市法令另有規定外，本公司應另遵守董事會議事規範之規定。
董事得透過視訊或所有與會人員可同時互相交流的其他通訊設備，出席任何董事會會議或經董事會委任而其為成員之委員會會議。以此方式參加會議者，視為親自出席。
董事會之法定出席數應為全體董事過半數。於計算法定出席數時，由代理人代表出席的董事應視為親自出席。
董事對於與本公司之有直接或間接利害關係者，如其知悉該利害關係當時已存在，則應於該等事項初次提出討論之董事會會議中揭露該利害關係之性質，或

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於任何其他情況於其知悉有此利害關係後之首次董事會會議中為之。為本條之目的，董事對董事會關於以下之一般性通知：

(a) 其為特定公司或商號之股東或高級職員且就該通知發送後可能與該公司或商號簽署之契約或協議應認為有利害關係；或
(b) 其就該通知發送後可能與與其具有關係之特定人簽署之契約或協議應認為有利害關係；

應視為已依本條關於該等契約或協議之利害關係為適當之揭露，但此等通知僅有於董事會會議中為之或該董事採取合理步驟以確保該通知能於其發送後之董事會會議中被提出並審閱。

如上市法令有所要求，董事對於董事會之事項，包括但不限於契約或契約之提案或協議或本公司擬進行之交易，有自身利害關係 ( 無論直接或間接 ) 致有害於本公司利益之虞時，不得加入表決，並不得代理他董事行使表決權。董事違反前述規定親自或由代理人行使之表決權，本公司應不予計算，但該董事仍應計入該次會議之法定出席數。

如任何董事對於董事會議之事項，有自身利害關係(不論直接或間接)時，該董事應於當次董事會揭露並說明其自身利害關係之重要內容。

董事為自己或他人從事屬於本公司業務範圍之行為，應於股東會上揭露該等行為的主要內容，並取得 A 型特別決議或 B 型特別決議許可。就未獲上述授權之董事，股東會得於該等行為發生後 1 年內，以普通決議要求該董事將其因該等行為所獲利益歸於本公司。
除上市法令另有規定外，董事得依董事會所定之期間及條件 ( 關於報酬及其他 ) 兼任本公司任何其他給薪職位 ( 除內部稽核人員外 ) ，且董事或有此意圖之董事不應因就上開兼職與本公司簽訂契約而被解任，且董事因上開兼職與本公司簽訂契約或因上開兼職而有利害關係者，不應因其兼職或由該等契約或協議建立之善良管理人關係而應將其就該等契約或協議所獲利益歸於本公司。
除本章程及上市法令另有規定外，董事得以個人或其商號的身份向本公司提供專業服務，該董事個人或其商號有權就其提供之專業服務收取相當於如其非為董事情況下的同等報酬。但此條款不授權該董事或其商號擔任本公司內部稽核人員。
董事會應將所有會議記錄集結成冊以記錄以下事項：
(a) 董事會對高階經理人之所有任命；
(b) 每一董事會會議及委員會會議出席董事的姓名；以及
(c) 所有本公司之會議、董事會會議及委員會會議的所有決議及程序。

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除上市法令另有規定外，當董事會會議主席簽署該會議之會議記錄，則該會議應視為已合法舉行，縱使並非所有董事均實際到齊或是會議之程序可能有技術上之瑕疵。
除上市法令另有規定外，無論董事會是否有缺額席次，留任董事均得行使其職權，但如其人數因而低於本章程所定之法定出席數者，留任董事僅得為召集股東會之目的行使職權。
除上市法令另有規定及董事會另有規範外，董事會任命的委員會得選任其會議主席。若未選任主席，或在任何會議該主席未能於既定開會時間 15 分鐘內抵達，則出席該會議的委員可由出席委員中選出一位擔任該會議的主席。
董事會任命之委員會得依其認為適當的方式召集會議或休會。除上市法令另有規定及董事會另有規範外，任何於會議中提出的問題及議案應以出席者多數決決定。
除上市法令另有規定及董事會另有規範外，任何董事會會議或委員會會議或任何行使董事職權之人之行為，即使其後發現此等董事或人之選任有瑕疵或其中任何董事或人資格不符，該行為仍與其每一人均經合法選任且具備董事資格之情況下所為者具有同等效力。
下列事項應經至少三分之二董事出席董事會、出席董事過半數之同意：
(a) 締結、變更或終止有關出租本公司全部營業、委託經營或與他人經常共同經營的契約；
(b) 出售或轉讓其全部或主要部分的營業或財產；
(c) 受讓他人全部營業或財產，對本公司營運產生重大影響者；
(d) 按本章程選任董事長；以及
(e) 發行公司債券。

審計委員會

本公司應設置審計委員會。審計委員會應由全體獨立董事組成且其委員不得少於 3 人，其中 1 人應為審計委員會會議召集人，得隨時召集會議，且其中至少 1 人應具有會計或財務專長。召集審計委員會會議之書面通知得以郵寄、電子郵件或傳真方式為之。審計委員會之決議應經全體委員過半數之同意方為有效。
不論本章程是否有相反之規定，下列事項應經審計委員會全體委員過半數之同意，並經董事會批准：
(a) 訂定或修正內部控制制度；
(b) 內部控制制度有效性之考核；

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(c) 訂定或修正取得或處分資產、從事衍生性商品交易、資金貸與他人、為他人背書或提供保證之重大財務業務行為之處理程序；
(d) 涉及董事自身利害關係之事項；
(e) 重大之資產或衍生性商品交易；
(f) 重大之資金貸與、背書或提供保證；
(g) 募集、發行或私募具有股權性質之有價證券；
(h) 簽證會計師之委任、解任或報酬；
(i) 財務、會計或內部稽核主管之任免；
(j) 批准年度財務報告及半年度財務報告；以及
(k) 其他經本公司認為或任何主管機關或上市法令規定之重大事項。

除上述 (j) 款事項外，上述各款事項如未經審計委員會全體委員過半數之同意者，得由全體董事三分之二以上同意行之，並應於董事會議事錄載明審計委員會之決議。

如有正當理由致審計委員會無法召開時，得由全體董事三分之二以上同意行之，但上述第(j)款之事項仍應由獨立董事委員出具是否同意之意見。

本公司帳簿每年至少應查核一次。
審計委員會有權於任何合理的時間審閱本公司之所有帳簿以及帳目以及相關的付款憑單。審計委員會得約訪本公司董事及高階經理人詢問任何其所持有與本公司帳簿或事務有關之資訊。
按本章程備置之收支報表及資產負債表應由審計委員會查核並與本公司帳簿、帳目及有關付款憑單核對。審計委員會應就此製作書面報告，說明是否該報表和資產負債表確實反映本公司在此審查期間之財務與營運狀況，如曾向本公司董事及高級職員詢問資訊，該等資訊是否已提供並符合要求。審計委員會得為本公司委任執業律師和註冊會計師以進行查核。本公司財務報表應經董事會任命之審計人員依據公認之審計標準查核。該審計人員應按公認之審計標準製作書面報告並於股東會交付股東。所稱「公認之審計標準」得為英屬開曼群島以外的國家或司法管轄區的標準，於此情形，財務報表和審計人員之報告應揭露此一事實及該國家或司法管轄區之名稱。
繼續一年以上持有本公司已發行股份總數百分之三 (3%) 以上之股東，得以書面請求審計委員會之任一獨立董事成員為本公司對董事提起訴訟，並得以具備管轄權之法院 ( 包括臺灣台北地方法院，如適用 ) 為管轄法院。於收到股東依前項規定提出之請求後 30 日內，受該股東請求之該審計委員會獨立董事成員不提起訴訟時，依據英屬開曼群島法律，股東得為本公司提起訴訟，並得以具備管轄權之法院 ( 包括臺灣台北地方法院，如適用 ) 為管轄法院。

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除本章程或上市法令另有規定外，本公司應另遵守審計委員會組織規程之規定。

股息

除任何股份當時另有附加權利或限制或本章程另有規定外，本公司得以普通決議宣佈分派已發行股份之股息及其他分派，並授權以本公司於法律上可動用的資金支付之。
除公司章程第 130 條另有規定外，董事會在建議任何股息分派前，得從依法得用以分配股息的資金中保留其認為合適的數額為公積金，該公積金按董事會之裁量應用於預防突發情形、平衡股息或其他得適當運用該公積金之目的，且在進行此等運用前，得依董事會之絕對裁量用於本公司之業務或進行董事會隨時認為適當之投資。
任何股息之支付得以支票郵寄至股東或有權受領人或共同持有人代表之登記地址或其指定之地址。每一支票應以收件人或其所指定之人為受款人。
除任何股份當時另有附加權利或限制外，所有股息應按股東持有股份數分派之。
本公司處於成長階段，基於資本支出、業務擴充及健全財務規劃以求永續發展等需求，本公司之股利政策將依據本公司未來資金支出預算及資金需求情形，以現金股利及 / 或股票股利方式配發予本公司股東。

除上市法令另有規定外，本公司年度總決算如有盈餘時，董事會應以下述方式及順序擬訂盈餘分派案並提交股東會決議：

(a) 依法提撥應繳納之稅款；
(b) 彌補虧損 ( 如有 ) ；
(c) 依據上市法令規定提撥百分之十 (10%) 為法定盈餘公積，但法定盈餘公積巳達本公司之實收資本額時，不在此限；
(d) 依據上市法令規定或主管機關要求提撥特別盈餘公積；
(e) 按當年度盈餘扣除前述第 (a) 項至第 (d) 項後之數額，最多提撥百分之一 (1%) 應保留作為董事紅利；
(f) 按當年度盈餘扣除前述第 (a) 項至第 (d) 項後之數額，最多提撥百分之七 (7%) 及最低提撥不低於百分之一應保留作為員工紅利 ( 包含本公司員工及 / 或子公司之員工 ) ；及
(g) 按當年度盈餘扣除前述第 (a) 項至第 (f) 項，並加計期初累積未分配盈餘後，如有剩餘，得經董事會提議股利分派案，送請股東常會依據上市法令決議後通過分派之。股利之分派得以現金股利及 / 或股票股利方式發放，最低至

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少應為百分之十五 (15%) ，現金股利分派之比例不得低於股利總額之百分之。二十 (20%)

前述「子公司」係依據國際會計準則第 27 號與第 28 號之規定。

如任何股份登記為由數人共同持有，則其中任何一人均得就股息或其他與該股份相關之應付款項發給有效之收據。任何股息均不加計利息。

會計帳簿、審計、公司年報及申報

本公司會計帳簿應按董事會不時決定之保存方式保存之。
本公司會計帳簿應存於辦事處或其他董事會認為合適的存放地點，並應隨時允許董事會查閱。
董事會應將其所造具之各項表冊，提出於年度股東常會請求承認。經其承認後，董事會應將財務報表、盈餘分派及 / 或虧損撥補之決議，分發各股東。於本公司股份已登錄興櫃或是在證券櫃檯買賣中心或證交所上市，前述財務報表、盈餘分派及 / 或虧損撥補決議之分發得以本公司公告方式為之。
除上市法令另有規定外，董事會應於年度股東常會開會 15 日前，將年度營業報告、財務報表及其他相關文件備置於中華民國境內之股務代理機構，股東得隨時查閱。
除第 135 條及第 149 條另有規定外，董事會應隨時決定本公司會計帳簿之全部或一部分是否供非董事之股東查閱，以及其範圍、時間、地點及條件或規定。除法令或董事會或普通決議另有授權外，非董事之股東無權查閱公司任何會計帳簿或文件。
本公司帳簿應按董事會不時決定或上市法令規定之審計方式和會計年度為審計。 .
董事會應於每年準備本公司年報及申報記載公司法所定事項並副知英屬開曼群島公司登記處。

內部稽核

本公司應設置隸屬於董事會之內部稽核單位，並配置適任及適當人數之專任內部稽核人員。任何關於內部稽核之相關事宜應遵守上市法令規定。

公積金轉增資

除公司法另有規定外，本公司得以 A 型特別決議或 B 型特別決議：
(a) 將列入公司準備金帳戶或其他資本公積金的任何餘額 ( 包括資本溢價科目、資本贖回準備金、盈餘、損益帳戶、資本公積、法定盈餘公積及特別盈餘公積 ) 轉增資，無論其是否得用以分派；

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(b) 將決議轉增資之金額按持股比例分配予各股東，並代表股東將此等金額充作受分配公司未發行股份或債券或其組合之相關股款，且將此等公司股份或債券或其組合依前述比例分配予股東 ( 或其指定人 ) ；
(c) 做出任何其認為適當的安排以解決分配公積金轉增資時所遭遇之困難，特別是，但不限於，當股份或公司債券之分配為畸零時，董事會有權以其認為適當的方式處置該畸零股份或公司債券；及
(d) 進行一切必要的行為以執行此決議。

公開收購

除上市法令另有規定外，董事會於本公司或本公司依上市法令委任之訴訟或非訟代理人接獲公開收購申報書副本及相關書件後 7 日內，應對建議股東接受或反對本次收購做成決議，並公告下列事項：
(a) 董事及持有本公司已發行股份超過百分之十 (10%) 之股東自己及以他人名義目前持有之股份種類、數量。
(b) 就本次收購對股東之建議，並應載明持反對意見之董事姓名及其所持理由。
(c) 本公司財務狀況於最近期財務報告提出後有無重大變化及其變化內容 ( 如。
有 )
(d) 董事及持股超過百分之十 (10%) 之股東自己及以他人名義持有公開收購人或其關係企業之股份種類、數量及其金額。

資本溢價科目

董事會應根據公司法設立資本溢價科目，並不時存入等同於任何股份發行溢價之金額或數額。
贖回或買回股份之任何資本溢價科目應減除其贖回或買回價額與其面額之差額，但董事會得依其裁量決定從本公司之盈餘，或如公司法允許，從本公司之資本中支付該數額。

通知

除本章程或上市法令另有規定外，任何通知或公文得由本公司或有權發佈通知之人當面遞交或以傳真送達於股東，或以郵寄 ( 預付郵資 ) 或合格之快遞 ( 運費預付 ) 等方式寄送至股東於股東名簿所載之地址，或於相關法令許可範圍內，以電子方式將通知或文書發送至經股東書面確認過為受通知之用之電子郵件位址。如股份為共同持有者，所有通知應向股東名簿中登記為其代表人之共同持有人為之，依此所為之通知視為已向所有其他共同持有人為之。
股東親自或是委託代理人出席本公司任何會議者，應為所有目的視為已合法收到該會議及，若有必要，其目的之通知。

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除本章程或上市法令另有規定外，任何通知或文件若以：
(a) 郵寄或快遞送達，則應於包含該通知或文件之信件交於郵局或快遞服務之 5 日後視為已送達；
(b) 傳真送達，則應於傳真機產生確認全部成功傳輸至收件傳真號碼之報告後視為已送達；
(c) 合格快遞送達，則應於包含該通知或文件之信件交於快遞服務 48 小時後視為已送達；或
(d) 電子郵件送達，則應於電子郵件發送之當時視為已送達。

如包含該通知或文件之信件已正確記載地址且被郵局或快遞服務收下，即足以證明已依郵寄或快遞送達。

按本章程之規定以郵寄交付或寄送或置於股東登記簿所載之地址之任何通知或文件，即使該股東當時已過世或破產且不論本公司是否已受通知上情，就登記於該股東名下之單獨或共同持有之任何股份，除該股東於該通知或文件送達時已自股東名簿中除名外，均應視為已合法送達，且應為所有目的視為已送達所。

有該股份之利害關係人 ( 無論是共同或經由請求或以其名義 )

每一股東會的召集通知應發給：
(a) 所有有權受通知且已向本公司提供受通知之地址之股東；以及
(b) 所有因股東死亡或破產 ( 該股東若非死亡或破產仍有權受通知者 ) 而對其股份有權利之人。

其他人無權受股東會召集通知。

資訊

董事會應將備忘錄、本章程及歷屆股東會議事錄、財務報表、股東名簿及本公司發行之公司債存根簿備置於中華民國境內之股務代理機構，股東得檢具利害關係證明文件，指定範圍，隨時請求查閱或抄錄前述文件。
在不影響本章程條款所列之權利下，任何股東無權要求披露任何有關公司任何交易的詳細資訊，或是任何性質為或可能為營業秘密或公司商業行為的機密程序且董事會認為對外公開並不會對公司股東有利之資訊。
董事會有權向任何主管機關或是司法機關發表或揭露任何其持有、保管或控制之與本公司或其與股東之事務之資訊，包括但不限於本公司股東名簿及股票過戶登記簿所包含之資訊。

補償或保險

本公司得以普通決議採用第 153(a) 及 (b) 條之其中一種保護機制。

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(a) 每一位董事以及其他本公司當時之高級職員 ( 下稱「被補償人」 ) ，因其所受或產生之一切行動、程序、成本、費用、支出、損失、損害，除因被補償人關於本公司業務或事務或於執行或解除其職責、權力、權限或裁量之自身不誠實、故意違約或詐欺 ( 包括任何判斷失誤所致者 ) 外，得由本公司之資產與資金受補償並不受傷害，包括但在不損害前述規定的一般性的原則下，被補償人在英屬開曼群島或其他地方之法院，為防禦任何與本公司或本公司事務有關的民事程序 ( 不論成功與否 ) 所生之任何成本、費用、損失或責任。被補償人除就自身不誠實、故意違約或詐欺所生之責任外，無須對本公司負責。
(b) 為每一位董事及其他本公司當時之高級職員之利益，本公司得為董事及高級職員購買責任保險 ( 下稱「董事及高級職員保險」 ) 。該董事及高級職員保險應僅限於其因本章程、公司法及上市法令所定之職責而產生之責任。

會計年度

除董事會另有決定外，本公司會計年度應於每年 12 月 31 日結束，並於每年 1 月 1 日開始。

清算

如果本公司應進行清算，且可供股東分配的財產不足以清償全部股本，該財產應予以分配，以使股東得依其所持股份比例承擔損失。如果在清算過程中，可供股東間分配的財產顯足以抵償清算開始時的全部股本，應將超過之部分依清算開始時股東所持股份之比例在股東間進行分配。本條規定不損及依特殊條款和條件發行的股份持有者之權利。
如果本公司應進行清算，經本公司特別決議同意且取得任何公司法所要求的其他許可並且符合上市法令的情況下，清算人得將公司全部或部分之財產 ( 無論其是否為性質相同之財產 ) 分配予股東，並得為該目的，對此等財產設定其認為合理之價格並決定如何在股東或不同類別之股東之間進行分配。經同前述之決議同意及許可，如清算人認為適當，清算人得為股東之利益，將此等財產之全部或一部交付信託。但股東不應被強迫接受負有債務或責任的任何財產。
本公司應將所有報表、帳戶記錄以及文件從清算結束之日起保存 10 年，並由清算人或經本公司普通決議委任保管人。

變更章程

除公司法及本章程另有規定外，本公司得隨時以特別決議變更備忘錄及 / 或本章程之全部或一部分。

延展註冊

本公司得以特別決議於英屬開曼群島以外或其當時設立、登記或存續之其他司法管轄區延展其註冊。為執行本條之決議，董事會得向公司登記處申請註銷本公司在英屬開曼群島或其當時設立、登記或存續之其他司法管轄區之登記，並得採取任何其認為適合之進一步措施以執行移轉使本公司繼續存續。

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訴訟及非訟代理人

於本公司股份已登錄興櫃或在證券櫃檯買賣中心或證交所上市之期間，根據上市法令規定，本公司應在臺灣指定訴訟及非訟代理人(下稱「訴訟及非訟代理人」 ) 。訴訟及非訟代理人應為本公司在臺灣之負責人，並應在臺灣有住所或居所。本公司應將訴訟及非訟代理人之姓名、住所或居所及授權文件向金管會申報。如訴訟及非訟代理人之姓名、住所或居所及授權文件有變更之情形，本公司應將該等變更向金管會申報。

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THE COMPANIES LAW (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

MEMORANDUM AND ARTICLES OF ASSOCIATION

HIROCA HOLDINGS LTD.

廣華控股有限公司

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THE COMPANIES LAW (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

MEMORANDUM OF ASSOCIATION

HIROCA HOLDINGS LTD.

廣華控股有限公司

(Adopted by Special Resolution passed on 24.May 2013)

The name of the Company is Hiroca Holdings Ltd. 廣華控股有限公司 (the "Company").
The registered office of the Company will be situated at the offices of Portcullis TrustNet (Cayman) Ltd., Marquee Place, Suite 300, 430 West Bay Road, P.O. Box 32052, Grand Cayman KY1-1208, Cayman Islands, British West Indies or at such other location as the Directors may from time to time determine.
The objects for which the Company is established are unrestricted.
The Company have full power and authority to carry out any object not prohibited by any law as provided by Section 7(4) of the Companies Law of the Cayman Islands (as amended) (the "Law").
The Company shall have and be capable of exercising all the functions of a natural person of full capacity irrespective of any question of corporate benefit as provided by Section 27(2) of the Law.
The Company will not trade in the Cayman Islands with any person, firm or corporation except in furtherance of the business of the Company carried on outside the Cayman Islands; provided that nothing in this section shall be construed as to prevent the Company effecting and concluding contracts in the Cayman Islands, and exercising in the Cayman Islands all of its powers necessary for the carrying on of its business outside the Cayman Islands.
The liability of the Shareholders of the Company is limited to the amount, if any, unpaid on the share respectively held by them.
The capital of the Company is NT$1,500,000,000 divided into 150,000,000 Common Shares of a nominal or par value of NT$10 each provided always that subject to the Law and the Articles of Association the Company shall have power to redeem or purchase any of its shares and to sub-divide or consolidate the said shares or any of them and to issue all or any part of its capital whether original, redeemed, increased or reduced with or without any preference, priority, special privilege or other rights or subject to any postponement of rights or to any conditions or restrictions whatsoever and so that unless the conditions of issue shall otherwise expressly provide every issue of shares whether stated to be ordinary, preference or otherwise shall be subject to the powers on the part of the Company hereinbefore provided.
The Company may exercise the power contained in Section 206 of the Law to deregister in the Cayman Islands and be registered by way of continuation in some other jurisdiction.

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THE COMPANIES LAW (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

ARTICLES OF ASSOCIATION

HIROCA HOLDINGS LTD.

廣華控股有限公司

(Adopted by Special Resolution passed on 24.May 2013)

TABLE A

The Regulations contained or incorporated in Table 'A' in the First Schedule of the Law shall not apply to Hiroca Holdings Ltd. 廣華控股有限公司 (the "Company") and the following Articles shall comprise the Articles of Association of the Company.

INTERPRETATION

In these Articles the following defined terms will have the meanings ascribed to them, if not inconsistent with the subject or context:

"Affiliated Company" means with respect to any affiliated company as defined in the Applicable Listing Rules (i.e., Taiwan’s Company Law);

"Applicable Listing Rules" means the relevant laws, regulations, rules and code as amended, from time to time, applicable as a result of the original and continued trading or listing of any Shares on any Taiwan stock exchange or securities market, including, without limitation the relevant provisions of Taiwan Company Act, Securities and Exchange Act, the Acts Governing Relations Between Peoples of the Taiwan Area and the Mainland Area, or any similar statute and the rules and regulations of the Taiwan authorities thereunder, and the rules and regulations promulgated by the Financial Supervisory Commission, the GreTai Securities Market or the Taiwan Stock Exchange;

"Articles" means these articles of association of the Company, as amended or substituted from time to time;

"Audit Committee” means the audit committee of the Company formed by the Board pursuant to Article 119 hereof, or any successor audit committee;

“Book-Entry Transfer” means a method whereby the issue, transfer or delivery of Shares is effected electronically by debit and credit to accounts opened with securities firms by Shareholders, without delivering physical share certificates. If the Shareholder has not opened an account with a securities firm, the Shares delivered by Book-Entry Transfer shall be recorded in the entry sub-account under the Company’s account with the securities central depositary in Taiwan;

“Capital Reserves” means the share premium account, income from endowments received by the Company, capital redemption reserve, profit and loss account and other reserves generated in accordance with generally accepted accounting principles.

“Chairman” has the meaning given thereto in Article 82;

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"Class" or "Classes" means any class or classes of Shares as may from time to time be issued by the Company;

"Commission" means Financial Supervisory Commission of Taiwan or any other authority for the time being administering the Securities and Exchange Act of Taiwan;

"Common Share" means a common share in the capital of the Company of NT$10 nominal or par value issued subject to and in accordance with the provisions of the Law and these Articles, and having the rights and being subject to restrictions as provided for under these Articles with respect to such Share;

"Constituent Company" means an existing company that is participating in a Merger with one (1) of more other existing companies within the meaning of the Law;

"Directors" and "Board of Directors" and "Board" means the directors of the Company for the time being, or as the case may be, the directors assembled as a board or as a committee thereof;

"electronic" shall have the meaning given to it in the Electronic Transactions Law (as amended) of the Cayman Islands and any amendment thereto or re-enactments thereof for the time being in force and includes every other law incorporated therewith or substituted therefore;

"electronic communication" means transmission to any number, address or internet website or other electronic delivery methods as otherwise decided and approved by not less than twothirds (2/3) of the vote of the Board;

"Emerging Market" means the emerging market board of GreTai Securities Market in Taiwan;

“Family Relationship within Second Degree of Kinship” in respect of a natural person, means another person who is related to the first person either by blood or by marriage of a member of the family and within the second degree to include but not limited to the parents, siblings, grandparents, children and grandchildren of the person as well as spouse’s parents, siblings and grandparents;

“Guidelines Governing Election of Directors” means guidelines governing election of Directors of the Company, as amended or substituted from time to time;

"GreTai Securities Market" means the GreTai Securities Market in Taiwan;

"Indemnified Person" has the meaning given thereto in Article 153;

"Independent Director" means a director who is an independent director as defined in the Applicable Listing Rules;

"Law" means the Companies Law of the Cayman Islands (as amended);

“Legal Reserves” the legal reserve allocated in accordance with the Applicable Listing Rules;

"Memorandum of Association" means the memorandum of association of the Company, as amended or substituted from time to time;

"Merger" means the merging of two (2) or more Constituent Companies and the vesting of their undertaking, property and liabilities in one (1) of such company as the Surviving Company within the meaning of the Law;

"MOEA" means Ministry of Economic Affairs of Taiwan being administering the Company Act of Taiwan and relevant corporate matters in Taiwan;

"Office" means the registered office of the Company as required by the Law;

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"Ordinary Resolution" means a resolution passed by a simple majority of such Shareholders as, being entitled to do so, vote in person or, where proxies are allowed, by proxy at a general meeting of the Company and where a poll is taken regard shall be had in computing a majority to the number of votes to which each Shareholder is entitled;

"paid up" means paid up as to the par value and any premium payable in respect of the issue of any Shares and includes credited as paid up;

"Person" means any natural person, firm, company, joint venture, partnership, corporation, association or other entity (whether or not having a separate legal personality) or any of them as the context so requires;

“preferred Shares” has the meaning given thereto in Article 10;

“Procedural Rules of Board Meetings” means procedural rules of the Board meetings of the Company, as amended or substituted from time to time;

“Procedural Rules of General Meetings” means procedural rules of the general meetings of the Company, as amended or substituted from time to time;

"Register" or “Register of Members” means the register of Members of the Company required to be kept pursuant to the Law;

"Republic of China" or "Taiwan" means the Republic of China, its territories, its possessions and all areas subject to its jurisdiction;

“Retained Earnings” means the sums including but not limited to the Legal Reserves, Special Reserves, and unappropriated earnings;

“Rules of Audit Committee” means rules of Audit Committee of the Company, as amended or substituted from time to time;

"Seal" means the common seal of the Company (if adopted) including any facsimile thereof;

"Secretary" means any Person appointed by the Directors to perform any of the duties of the secretary of the Company;

"Share" means a share in the capital of the Company. All references to "Shares" herein shall be deemed to be Shares of any or all Classes as the context may require. For the avoidance of doubt in these Articles the expression "Share" shall include a fraction of a Share;

"Shareholder" or "Member" means a Person who is registered as the holder of Shares in the Register;

"Share Premium Account" means the share premium account established in accordance with these Articles and the Law;

"Shareholders’ Service Agent" means the agent licensed by Taiwan authorities to provide certain shareholders services in accordance with the Applicable Listing Rules to the Company;

"signed" means bearing a signature or representation of a signature affixed by mechanical means or an electronic symbol or process attached to or logically associated with an electronic communication and executed or adopted by a person with the intent to sign the electronic communication;

"Special Reserves" means the reserve allocated from Retained Earnings in accordance with the Applicable Listing Rules, or resolutions of shareholders meetings;

"Special Resolution" means a special resolution of the Company passed in accordance with the Law, being a resolution passed by a majority of not less than two-thirds (2/3) of such

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Shareholders as, being entitled to do so, vote in person or, where proxies are allowed, by proxy at a general meeting of the Company of which notice specifying the intention to propose the resolution as a special resolution has been duly given and where a poll is taken regard shall be had in computing a majority to the number of votes to which each Shareholder is entitled;

"Spin-off" refers to an act wherein a transferor company transfers all of its independently operated business or any single independently operated business to an existing or a newly incorporated company as consideration for that existing transferee company or newly incorporated transferee company to issue new shares to the transferor company or to shareholders of the transferor company;

"Supermajority Resolution Type A" means a resolution passed by Shareholders, as being entitled to do so, vote in person or, where proxies are allowed, by proxy at a general meeting, such Shareholders holding not less than half of the Shares held by all Shareholders attending that meeting, and such meeting attended by Shareholders holding not less than two-thirds (2/3) of all issued Shares of the Company;

"Supermajority Resolution Type B" means where the Shareholders attending the general meeting are holding less than two-thirds (2/3) of all issued Shares of the Company entitled to vote thereon as required under the Supermajority Resolution Type A, a resolution passed by Shareholders, as being entitled to do so, vote in person or, where proxies are allowed, by proxy at a general meeting, such Shareholders holding not less than two-thirds (2/3) of the Shares held by all Shareholders attending that meeting, and such meeting attended by Shareholders holding not less than half of all issued Shares of the Company;

"Surviving Company" means the sole remaining Constituent Company into which one (1) or more other Constituent Companies are merged within the meaning of the Law;

" Treasury Shares " means Shares that were previously issued but were purchased, redeemed or otherwise acquired by the Company and not cancelled, in accordance with these Articles, the Law and the Applicable Listing Rules; and

“TSE” means the Taiwan Stock Exchange.

In these Articles, save where the context requires otherwise:
(a) words importing the singular number shall include the plural number and vice versa;
(b) words importing the masculine gender only shall include the feminine gender and any Person as the context may require;
(c) the word "may" shall be construed as permissive and the word "shall" shall be construed as imperative;
(d) reference to a statutory enactment shall include reference to any amendment or reenactment thereof for the time being in force;
(e) reference to any determination by the Directors shall be construed as a determination by the Directors in their absolute discretion and shall be applicable either generally or in any particular case; and
(f) reference to "in writing" shall be construed as written or represented by any means reproducible in writing, including any form of print, lithograph, email, facsimile, photograph or telex or represented by any other substitute or format for storage or transmission for writing or partly one (1) and partly another.
Subject to the last two preceding Articles, any words defined in the Law shall, if not inconsistent with the subject or context, bear the same meaning in these Articles.

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PRELIMINARY

The business of the Company may be commenced at any time after incorporation.
The Office shall be at such address in the Cayman Islands as the Directors may from time to time determine. The Company may in addition establish and maintain such other offices and places of business and agencies in such places as the Directors may from time to time determine.
The preliminary expenses incurred in the formation of the Company and in connection with the issue of Shares shall be paid by the Company. Such expenses may be amortised over such period as the Directors may determine and the amount so paid shall be charged against income and/or capital in the accounts of the Company as the Directors shall determine.
The Directors shall keep, or cause to be kept, the Register at such place as the Directors may from time to time determine and, in the absence of any such determination, the Register shall be kept at the Office.

Subject to these Articles, all Shares for the time being unissued shall be under the control of the Directors who may :
(a) issue, allot and dispose of the same to such Persons, in such manner, on such terms and having such rights and being subject to such restrictions as they may from time to time determine; and
(b) grant options with respect to such Shares and issue warrants or similar instruments with respect thereto;

and, for such purposes, the Directors may reserve an appropriate number of Shares for the time being unissued.

The Directors may authorise the division of Shares into any number of Classes and the different Classes shall be authorised, established and designated (or re-designated as the case may be) and the variations in the relative rights (including, without limitation, voting, dividend and redemption rights), restrictions, preferences, privileges and payment obligations as between the different Classes (if any) shall be fixed and determined by the Directors.
The Company may issue Shares with rights which are preferential to those of ordinary Shares issued by the Company (“preferred Shares”) with the approval of a majority of the Directors present at a meeting attended by two-thirds (2/3) or more of the total number of the Directors and with the approval of a Special Resolution. Prior to the issuance of any preferred Shares approved pursuant to this Article 10, these Articles shall be amended to set forth the rights and obligations of the preferred Shares, including but not limited to the following terms, and the same shall apply to any variation of rights of preferred Shares:
(a) number of preferred Shares issued by the Company and the number of preferred Shares the Company is authorized to issue;
(b) order, fixed amount or fixed ratio of allocation of Dividends and bonus on preferred Shares;
(c) order, fixed amount or fixed ratio of allocation of surplus assets of the Company;
(d) order of or restriction on the voting right(s) (including declaring no voting rights whatsoever) of preferred Shareholders;
(e) other matters concerning rights and obligations incidental to preferred Shares; and

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(f) the method by which the Company is authorized or compelled to redeem the preferred Shares, or a statement that redemption rights shall not apply.
The issue of new Shares of the Company shall be approved by a majority of the Directors present at a meeting attended by two-thirds (2/3) or more of the total number of the Directors. The issue of new Shares shall at all times be subject to the sufficiency of the authorised capital of the Company.
The Company shall not issue any unpaid Shares or partly paid-up Shares. The Company shall not issue shares in bearer form.
Subject to the Applicable Listing Rules, uppon each issuance of new Shares, the Directors may reserve not more than fifteen percent (15%) of the new shares for subscription by the employees of the Company and/or any Subsidiaries of the Company who are determined by the Board in its reasonable discretion. The term "Subsidiaries" above refers to the companies defined under No. 27 and No. 28 of the IFRS (i.e., International Financial Reporting Standards).
For so long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, unless otherwise resolved by the Shareholders in general meeting by Ordinary Resolution, if at anytime the Board resolves to issue any new Shares, the Company shall, after reserving the portion of Shares for subscription by its employees and for public offering in Taiwan pursuant to Article 13 (if any) and Article 16 respectively, first offer such remaining new Shares by a written notice to each then Shareholder for their subscriptions in proportion to the number of Shares held by them respectively. The notice shall state that if any Shareholder fails to subscribe for new Shares, his right shall be forfeited. In no event shall the subscription right in this Article be transferred to any other third parties. Where a fractional percentage of the original Shares being held by a Shareholder is insufficient to subscribe for one new Share, the fractional percentages of the original Shares being held by several Shareholders may be combined for joint subscription of one (1) or more integral new Shares or for subscription of new Shares in the name of a single Shareholder. New Shares left unsubscribed by original Shareholders may be open for public offering or for subscription by specific person or persons through negotiation.
The Shareholders’ pre-emptive right prescribed under Article 14 shall not apply in the event that new Shares are issued due to the following reasons or for the following purpose:
(a) in connection with a Merger with another company, or the Spin-off of the Company, or pursuant to any reorganization of the Company;
(b) in connection with meeting the Company’s obligation under Share subscription warrants and/or options;
(c) in connection with meeting the Company’s obligation under corporate bonds which are convertible bonds or vested with rights to acquire Shares;
(d) in connection with meeting the Company’s obligation under preferred Shares vested with rights to acquire Shares.
(e) in connection with carrying out private placement of the Company’s securities; or
(f) in connection with issuing employees restricted stock
Unless otherwise provided in the Applicable Listing Rules, where the Company increases its capital by issuing new Shares in Taiwan, the Company shall allocate ten percent (10%) of the total amount of the new Shares to be issued, for offering in Taiwan to the public unless it is not deemed necessary or appropriate by the Commission, according to the Applicable Listing Rules, for the Company to conduct the aforementioned public offering. Provided however, if a percentage higher than the aforementioned ten percent (10%) is resolved by an Ordinary Resolution to be offered, the percentage determined by such resolution shall prevail. For so

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long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, unless otherwise provided in the Applicable Listing Rules, the Company shall obtain a prior approval of the Commission and/or other competent authorities for any capital increase (ie., issue of new Shares) (whether inside Taiwan or outside Taiwan) in accordance with the Applicable Listing Rules.

Subject to the Applicable Listing Rules, the Company may, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-thirds (2/3) or more of the Directors, adopt one (1) or more employee incentive programmes (such as employee stock option plan) pursuant to which shares, options, warrants, or other similar instruments to acquire Shares may be granted to employees of the Company and/or any Subsidiaries of the Company to subscribe for Shares. The shares, options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be non-transferable, except to the heirs of the employees. The term "Subsidiaries" above refers to the companies defined under No. 27 and No. 28 of the IFRS (i.e., International Financial Reporting Standards).
17B. The Company may, with the authority of either a Supermajority Resolution Type A or a Supermajority Resolution Type B, issue restricted shares for employees. In respect of the issuance of restricted shares for employees in the preceding paragraph, the number of shares to be issued, issue price, issue conditions and other matters shall be subject to the Applicable Listing Rules and the requirements of the Commission.

PRIVATE PLACEMENT

17C. Subject to the Applicable Listing Rules, the Company may by either a Supermajority Resolution Type A or the Supermajority Resolution Type B carry out private placement of its securities to the following entities in Taiwan:
(a) banking enterprises, bill enterprises, trust enterprises, insurance enterprises, securities enterprises or any other legal entities or institutions approved by the Commission;
(b) individuals, legal entities or funds meeting the qualifications established by the Commission; and
(c) Directors, supervisors (if any) and managers of the Company or the Affiliated Companies.

MODIFICATION OF RIGHTS

Whenever the capital of the Company is divided into different Classes (such as the Common Shares and the preferred Shares), the rights attached to any such Class may (unless otherwise provided by the terms of issue of the Shares of that Class) only be materially adversely varied or abrogated (including but not limited to the circumstances where there is any amendment to these Articles which may be prejudicial to the rights of the holders of any preferred Shares) by: (i) a Special Resolution passed at a general meeting of holders of Common Shares; and (ii) a Special Resolution passed at a separate meeting of the holders of Shares of the relevant Class (such as the preferred Shares).

To every such separate meeting all the provisions of these Articles relating to general meetings of the Company or to the proceedings thereat shall, mutatis mutandis , apply, except that the necessary quorum shall be one (1) or more Persons at least holding or representing by proxy one-half (1/2) in nominal or par value amount of the issued Shares of the relevant Class (but so that if at any adjourned meeting of such holders a quorum as above defined is not present, those Shareholders who are present shall form a quorum) and that, subject to the terms of issue of the Shares of that Class, every Shareholder of the Class shall on a poll have one (1) vote for each Share of the Class held by him.

The rights conferred upon the holders of the Shares of any Class issued with preferred or other rights shall not, unless otherwise expressly provided by the terms of issue of the Shares of that Class, be deemed to be materially adversely varied or abrogated by, inter alia , the

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creation, allotment or issue of further Shares ranking pari passu with or subsequent to them or the redemption or purchase of Shares of any Class by the Company.

CERTIFICATES

The Company shall deliver Shares to the subscribers of new Shares by Book-Entry Transfer within thirty (30) days from the date the Shares may be issued pursuant to the Applicable Listing Rules and make public announcement prior to the delivery. So long as the Shares are registered in the Emerging Market or listed in the GreTai Securities Market or TSE, the Company may issue the Shares in scriptless form provided that the Company shall register with the securities central depositary in Taiwan. No Person shall be entitled to a certificate for any or all of his/her Shares, unless the Directors shall determine otherwise.

FRACTIONAL SHARES

Subject to these Articles, the Directors may issue fractions of a Share and, if so issued, a fraction of a Share shall be subject to and carry the corresponding fraction of liabilities (whether with respect to nominal or par value, premium, contributions, calls or otherwise), limitations, preferences, privileges, qualifications, restrictions, rights (including, without prejudice to the generality of the foregoing, voting and participation rights) and other attributes of a whole Share. If more than one (1) fraction of a Share of the same Class is issued to or acquired by the same Shareholder such fractions shall be accumulated.

TRANSFER OF SHARES

Title to Shares which are registered in the Emerging Market or listed in the GreTai Securities Market or the TSE may be evidenced and transferred in accordance with the Applicable Listing Rules. Subject to the Law and Article 40E, Shares issued by the Company shall be freely transferable, provided that any Shares reserved for issuance to the employees of the Company may be subject to transfer restrictions for a period of not more than two (2) years, or such other period as the Directors may determine in their discretion.
The instrument of transfer of any Share shall be in any usual or common form or such other form as the Directors may, in their absolute discretion, approve or the form required by the GreTai Securities Market or TSE (for so long as the Shares are registered in the Emerging Market or listed in the GreTai Securities Market or TSE) and be executed by or on behalf of the transferor and if so required by the Directors, shall also be executed on behalf of the transferee and shall be accompanied by the certificate (if any) of the Shares to which it relates and such other evidence as the Directors may reasonably require to show the right of the transferor to make the transfer. The transferor shall be deemed to remain a Shareholder until the name of the transferee is entered in the Register in respect of the relevant Shares. The Register of Members maintained by the Company in respect of the Shares which are registered in the Emerging Market or listed in the GreTai Securities Market or the TSE may be kept by recording the particulars required under the Law in a form otherwise than legible provided such recording otherwise complies with the laws applicable to the Emerging Market, GreTai Securities Market or TSE and the Applicable Listing Rules. To the extent the Register of Members is kept in a form otherwise than legible it must be capable of being reproduced in a legible form.
The Board may decline to register any transfer of any Share unless:
(a) the instrument of transfer is lodged with the Company, accompanied by the certificate (if any) for the Shares to which it relates and such other evidence as the Board may reasonably require to show the right of the transferor to make the transfer;
(b) the instrument of transfer is in respect of only one (1) class of Shares;
(c) the instrument of transfer is properly stamped, if required; or

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(d) in the case of a transfer to joint holders, the number of joint holders to whom the Share is to be transferred does not exceed four (4).

This Article is not applicable during the period that the Shares are registered in the Emerging Market or listed in GreTai Securities Market or TSE.

The registration of transfers may be suspended when the Register is closed in accordance with Article 41.
All instruments of transfer that are registered shall be retained by the Company, but any instrument of transfer that the Directors decline to register shall (except in any case of fraud) be returned to the Person depositing the same.

TRANSMISSION OF SHARES

The legal personal representative of a deceased sole holder of a Share shall be the only Person recognised by the Company as having any title to the Share. In the case of a Share registered in the name of two (2) or more holders, the survivors or survivor, or the legal personal representatives of the deceased survivor, shall be the only Person recognised by the Company as having any title to the Share.
Any Person becoming entitled to a Share in consequence of the death or bankruptcy of a Shareholder shall upon such evidence being produced as may from time to time be required by the Directors, have the right either to be registered as a Shareholder in respect of the Share or, instead of being registered himself, to make such transfer of the Share as the deceased or bankrupt Person could have made. If the person so becoming entitled shall elect to be registered himself as holder he shall deliver or send to the Company a notice in writing signed by him stating that he so elects, but the Directors shall, in either case, have the same right to decline or suspend registration as they would have had in the case of a transfer of the Share by the deceased or bankrupt Person before the death or bankruptcy.
A Person becoming entitled to a Share by reason of the death or bankruptcy of a Shareholder shall be entitled to the same dividends and other advantages to which he would be entitled if he were the registered Shareholder, except that he shall not, before being registered as a Shareholder in respect of the Share, be entitled in respect of it to exercise any right conferred by membership in relation to meetings of the Company; provided however, that the Directors may at any time give notice requiring any such person to elect either to be registered himself or to transfer the Share, and if the notice is not complied with within ninety (90) days, the Directors may thereafter withhold payment of all dividends, bonuses or other monies payable in respect of the Share until the requirements of the notice have been complied with.

VOTING ON RESOLUTION

The Company may from time to time by Ordinary Resolution:
(a) increase the share capital by such sum, to be divided into Shares of such Classes and amount, as the resolution shall prescribe;
(b) consolidate and divide all or any of its share capital into Shares of a larger amount than its existing Shares;
(c) convert all or any of its paid up Shares into stock and reconvert that stock into paid up Shares of any denomination;
(d) subdivide its existing Shares, or any of them into Shares of a smaller amount; and
(e) cancel any Shares that, at the date of the passing of the resolution, have not been taken or agreed to be taken by any Person and diminish the amount of its share capital by the amount of the Shares so cancelled.

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(A) The Company may also by Special Resolution:
(a) change its name;
(b) subject to the Law, reduce its share capital and any capital redemption reserve in any manner authorised by law; and
(c) effect a Merger of the Company in accordance with the Applicable Listing Rules and the Law.
The Company may also by either a Supermajority Resolution Type A or the Supermajority Resolution Type B:
(a) enter into, amend, or terminate any contract for lease of its business in whole, or for entrusting business, or for regular joint operation with others;
(b) transfer the whole or any material part of its business or assets;
(c) take over the transfer of another's whole business or assets, which will have a material effect on the business operation of the Company;
(d) effect any Spin-off of the Company in accordance with the Applicable Listing Rules;
(e) carry out private placement of its securities;
(f) grant waiver to the Director’s engaging in any business within the scope of the Company’s business;
(g) issue restricted shares for employees pursuant to Article 17B; and
(h) distribute part or all of its dividends or bonus by way of issuance of new Shares.
Subject to the Law, these Articles and the quorum requirement under the Applicable Listing Rules, with regard to the dissolution procedures of the Company, the Company shall pass
(a) an Ordinary Resolution, if the Company resolves that it be wound up voluntarily because it is unable to pay its debts as they fall due; or
(b) a Special Resolution, if the Company resolves that it be wound up voluntarily for reasons other than the reason stated in Article 33(a) above.
Subject to the Law, in the event any of the resolutions with respect to the paragraph (a), (b), or (c) of Article 32 is adopted by general meeting, any Shareholder who has notified the Company in writing of his objection to such proposal prior to such meeting and subsequently raised his objection at the meeting may request the Company to purchase all of his Shares at the then prevailing fair price within twenty (20) days after the date of the resolution. In the event the Company fails to reach such agreement with the Shareholder within sixty (60) days after the date of the resolution, the Shareholder may, within thirty (30) days after such sixty (60)-day period, file a petition to any competent court of Taiwan for a ruling on the appraisal price, and, to the extent that the ruling is capable of enforcement and recognition outside Taiwan, such ruling by such Taiwan court shall be binding and conclusive as between the Company and requested Shareholder solely with respect to the appraisal price.

Subject to the Law, in the event any part of the Company’s business is Spun Off or involved in any Merger with any other company, the Shareholder, who has forfeited his right to vote on such matter and expressed his dissent therefor, in writing or verbally (with a record) before or during the general meeting, may request the Company to purchase all of his Shares at the then prevailing fair price within twenty (20) days after the date of the resolution. In the event the Company fails to reach such agreement with the Shareholder within sixty (60) days after the date of the resolution, the Shareholder may, within thirty (30) days after such sixty (60)-

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day period, file a petition to any competent court of Taiwan for a ruling on the appraisal price, and, to the extent that the ruling is capable of enforcement and recognition outside Taiwan, such ruling by such Taiwan court shall be binding and conclusive as between the Company and requested Shareholder solely with respect to the appraisal price.

REDEMPTION AND PURCHASE OF SHARES

Subject to the Law, the Applicable Listing Rules and these Articles, the Company is authorized to issue shares which are to be redeemed or are liable to be redeemed at the option of the Company or a Shareholder.
The Company is authorised to make payments in respect of the redemption of its shares out of the funds lawfully available (including out of capital) in accordance with the Law and the Applicable Listing Rules.
The redemption price of a redeemable Share, or the method of calculation thereof, shall be fixed by the Directors at or before issue of such Share. Every share certificate representing a redeemable share shall indicate that the share is redeemable.
Subject to the Applicable Listing Rules and Articles 38B and 39B, and with the sanction of an Ordinary Resolution authorising the manner and terms of purchase, the Directors may on behalf of the Company purchase any share in the Company (including a redeemable share) by agreement with the Shareholder or pursuant to the terms of the issue of the share and may make payments in respect of such purchase in accordance with the Applicable Listing Rules and the Ordinary Resolution authorizing the manner and terms of purchase.
38B. Subject to the Applicable Listing Rules, upon approval of a majority of Directors present at a Board meeting attended by two-thirds (2/3) of all Directors or more, the Company may repurchase its outstanding Shares listed on the GreTai Securities Market or TSE. The resolutions of Board of Directors in the preceding paragraph and how such resolutions are implemented shall be reported to the Shareholders at the next general meeting. If the Company fails to accomplish the repurchase of its outstanding Shares listed on the GreTai Securities Market or TSE as approved and anticipated by the resolutions of the Board of Directors, it shall be reported to the Shareholders at the next general meeting.
The redemption price may be paid in any manner authorised by the Law and these Articles. A delay in payment of the redemption price shall not affect the redemption but, in the case of a delay of more than thirty (30) days, interest shall be paid for the period from the due date until actual payment at a rate which the Directors, after due enquiry, estimate to be representative of the rates being offered by Class A banks in the Cayman Islands for thirty day deposits in the same currency.
39B. The Shares may only be cancelled in connection with a repurchase of Shares out of the share capital of the Company or any account or funds legally available therefor with the sanction of either the Supermajority Resolution Type A or the Supermajority Resolution Type B. The number of Shares to be repurchased and cancelled pursuant to a repurchase of Shares described in the preceding paragraph shall be pro rata among the Shareholders in proportion to the number of Shares held by each such Shareholder.

The amount payable to the Shareholders in connection with a repurchase of Shares out of the share capital of the Company or any account or funds legally available therefor may be paid in cash or by way of delivery of assets in specie (i.e., non-cash). The assets to be delivered and the amount of such substitutive share capital in connection with a repurchase of Shares out of the share capital of the Company or any account or funds legally available therefor shall be approved by either the Supermajority Resolution Type A or the Supermajority Resolution Type B and shall be subject to consent by the Shareholder receiving such assets. Prior to such general meeting, the Board of Directors shall have the value of assets to be delivered and the amount of such substitutive share capital in respect of repurchase of the Shares (as described in the preceding paragraph) be audited and certified by a certified public accountant in Taiwan.

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TREASURY SHARES

No share may be redeemed unless it is fully paid-up. Shares that the Company purchases, redeems or acquires (by way of surrender or otherwise) may, at the option of the Company, be immediately cancelled or held as Treasury Shares in accordance with the Law and Applicable Listing Rules. If the Board of Directors does not specify that the relevant Shares are to be held as Treasury Shares, such Shares shall be cancelled.
40B. No dividend may be declared or paid, and no other distribution (whether in cash or otherwise) of the Company's assets (including any distribution of assets to members on a winding up) may be declared or paid in respect of Treasury Shares.
40C. The Company shall be entered into the Register as the holder of the Treasury Shares provided that:
(a) the Company shall not be treated as a member for any purpose and shall not exercise any right in respect of the Treasury Shares, and any purported exercise of such a right shall be void;
(b) a Treasury Share shall not be voted, directly or indirectly, at any meeting of the Company and shall not be counted in determining the total number of issued Shares at any given time, whether for the purposes of these Articles or the Law.
40D Subject to Article 40E and the Applicable Listing Rules, the Treasury Shares may be disposed of by the Company on such terms and conditions as determined by the Board of Directors. If the Treasury Shares having been repurchased by the Company is for the purpose of the transfer to employees under the Applicable Listing Rules, the Company may impose transfer restrictions that the employees refrain from transferring such Shares during certain period with a maximum of two (2) years.
40E. Subject to the Applicable Listing Rules, the transfer of Treasury Shares to its employees by the Company at a price lower than the average price at which the Treasury Shares were actually repurchased by the Company shall be approved at the next general meeting by at least two-thirds (2/3) of votes of Shareholders attending the meeting with a quorum of more than half of the total issued Shares. The following matters shall be listed in the reasons for convening this general meeting and in no event shall such matters be proposed at the general meeting as ad hoc motions:
(a) transfer price determined, discount rate, calculation basis and fairness;
(b) number of Treasury Shares to be transferred, purpose and fairness;
(c) criteria of eligible employees and number of Treasury Shares that may be subscribed for; and
(d) impact on shareholders' rights: (i) the amount to be booked as expense of the Company and dilution of earnings per Share; and (ii) description of the Company's financial burden arising from the transfer of Treasury Shares to employees at a price lower than the average price at which the Treasury Shares were actually repurchased by the Company.

The accumulated number of Treasury Shares that have been transferred to employees as so approved at each general meetings shall not exceed five (5%) of the total issued Shares of the Company, and the accumulated number of Treasury Shares transferred to a single employee shall not exceed zero point five percent (0.5%) of the total issued Shares.

CLOSING REGISTER OR FIXING RECORD DATE

For the purpose of determining those Members that are entitled to receive notice of, attend or vote at any meeting of Members or any adjournment thereof, or those Members that are

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entitled to receive payment of any dividend, or in order to make a determination as to who is a Member for any other purpose, the Directors may provide that the Register shall be closed for transfers for a stated period. For so long as the Shares are registered in the Emerging Market or listed in the GreTai Securities Market or TSE, the Register shall be closed at least for a period of sixty (60) days, thirty (30) days and five (5) days inclusive of the date of each annual general meeting, each extraordinary general meeting and the record date for a dividend distribution, respectively.

Apart from closing the Register, the Directors may fix in advance a date as the record date for any such determination of those Members that are entitled to receive notice of, attend or vote at a general meeting and for the purpose of determining those Members that are entitled to receive payment of any dividend. In the event the Directors designate a record date in accordance with this Article 42, such record date shall be a date prior to the general meeting (in respect of convening a general meeting) and the Directors shall immediately make a public announcement on the website designated by the Commission and the GreTai Securities Market or TSE pursuant to the Applicable Listing Rules.

GENERAL MEETINGS

All general meetings other than annual general meetings shall be called extraordinary general meetings.
The Board may, whenever they think fit, convene a general meeting of the Company; provided that the Company shall in each year hold a general meeting as its annual general meeting within six (6) months after close of each financial year and shall specify the meeting as such in the notices calling it.
At these meetings the report of the Directors (if any) shall be presented. For so long as the Shares are registered in the Emerging Market and/or listed in the GreTai Securities Market or TSE, all general meetings shall be held in Taiwan, if a general meeting is to be convened outside Taiwan, the Company shall apply for the approval of the GreTai Securities Market or the TSE thereof within two (2) days after the Board adopts such resolution or the Shareholders obtain the approvals of the MOEA, the Commission and GreTai Securities Market or the TSE.
Extraordinary general meetings may also be convened by the Board on the requisition in writing of any Shareholder or Shareholders entitled to attend and vote at general meetings of the Company holding three percent (3%) or more of the total number of issued Shares of the Company for a period of one (1) consecutive year or a longer time deposited at the Office or the Shareholders’ Service Agent specifying the objects of the meeting, and if the Board does not duly proceed to convene such meeting for a date not later than 15 days after the date of such deposit, for so long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, the requisitionists themselves may convene the extraordinary general meeting in the same manner as provided for under Article 48, as nearly as possible, as that in which general meetings may be convened by the Directors, and all reasonable expenses incurred by the requisitionists as a result of the failure of the Directors to convene the general meeting shall be reimbursed to them by the Company.
If at any time there are no Directors, any Shareholder or Shareholders holding three percent (3%) or more of the total number of the issued Shares of the Company for a period of one (1) consecutive year or a longer time may, for so long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, convene a general meeting in the same manner as nearly as possible as that in which general meetings may be convened by the Directors.

NOTICE OF GENERAL MEETINGS

At least thirty (30) and fifteen (15) days’ notices in writing shall be given for any annual and extraordinary general meetings, respectively. Every notice shall be exclusive of the day on which it is given or deemed to be given and of the day for which it is given and shall specify the place, the day and the hour of the meeting and the general nature of the business. The

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notice for a general meeting may be given by means of electronic communication if the Company obtains prior consent by the individual recipients.

48B. The Company shall make public announcements with regard to notice of general meeting, proxy form, and summary information and details about issues for recognition, discussion, election or dismissal of Directors or supervisors (if any) at least thirty (30) days prior to any annual general meeting or at least fifteen (15) days prior to any extraordinary general meeting.

If the Company allows the Shareholders to exercise the votes and cast the votes in writing or by way of electronic transmission in accordance with Article 67, the Company shall also send to the Shareholders the information and documents as described in the preceding paragraph, together with the voting right exercise forms.

The Board shall prepare a manual setting out the agenda of a general meeting (including all the subjects and matters to be resolved at the meeting) and shall make public announcement(s) in a manner permitted by the Applicable Listing Rules to disclose the contents of such manual together with other information related to the said meeting at least twenty-one (21) days prior to the date of annual general meetings and at least fifteen (15) days prior to the date of extraordinary general meetings. Such manual shall be distributed to all Shareholders attending the general meeting in person, by proxy or by corporate representative(s) (where the Shareholder is a corporation) at the general meeting.
The following matters shall be specified in the notice of a general meeting, and shall not be proposed as ad hoc motions:
(a) election or discharge of Directors or supervisors (if any);
(b)
amendments to the Memorandum of Association and/or these Articles;
(c) dissolution, share swap (as defined in the Applicable Listing Rules), Merger or Spinoff of the Company;
(d) entering into, amendment to, or termination of any contract for lease of its business in whole, or for entrusting business, or for regular joint operation with others;
(e)
the transfer of the whole or any material part of its business or assets;
(f) the takeover of another's whole business or assets, which will have a material effect on the business operation of the Company;
(g)
the private placement of equity-linked securities;
(h) granting waiver to the Director’s engaging in any business within the scope of business of the Company;
(i) distribution of part or all of its dividends or bonus by way of issuance of new Shares;
(j) capitalization of the Legal Reserves and Capital Reserves arising from the share premium account or endowment income, in whole or in part, by issuing new Shares which shall be distributable as dividend shares to the then Shareholders in proportion to the number of Shares being held by each of them; and
(k) subject to the Law, distribution of the Legal Reserves and Capital Reserves arising from the share premium account, in whole or in part, by paying cash to the then Shareholders in proportion to the number of Shares being held by each of them.

Subject to the Law and these Articles, the Shareholders may propose matters in a general meeting to the extent of matters as described in the agenda of such meeting.

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PROCEEDINGS AT GENERAL MEETINGS

No business shall be transacted at any general meeting unless a quorum of Shareholders is present at the time when the meeting proceeds to business. Save as otherwise provided by these Articles, the holders of Shares being more than an aggregate of one-half (1/2) of all Shares in issue present in person or by proxy and entitled to vote shall be a quorum for all purposes.
Shareholder(s) holding one percent (1%) or more of the total number of issued Shares immediately prior to the relevant book close period may propose in writing to the Company a proposal for discussion at an annual general meeting. The Company shall give a public notice in such manner as permitted by the Applicable Listing Rules at such time deemed appropriate by the Board specifying the place and a period of not less than ten (10) days for Members to submit proposals. Any Shareholder(s) whose proposal has been submitted and accepted by the Board, shall continue to be entitled to attend the annual general meeting in person or by proxy or in the case of a corporation, by its authorised representative(s), and participate in the discussion of such proposal.

The Board may exclude a proposal submitted by a Shareholder(s) if (i) the number of Shares held by such Shareholder(s) is less than one percent (1%) of the total number of issued Shares in the Register of Members as of the record date determined by the Board or upon commencement of the period for which the Register shall be closed before the general meeting; (ii) the proposal involves matters which cannot be resolved at the annual general meeting in accordance with or under the Applicable Listing Rules; (iii) the proposal submitted concerns more than one matter; or (iv) the proposal is submitted after the expiration of the specified period determined by the Board, in which case, the rejected proposal shall not be discussed at the annual general meeting. The Company shall, prior to the dispatch of a notice of the annual general meeting, inform the Shareholders the result of submission of proposals and list in the notice of annual general meeting the proposals accepted for consideration and approval at the annual general meeting. The Board shall explain at the annual general meeting the reasons for excluding proposals submitted by such Shareholder(s).

Subject to the Applicable Listing Rules, the Chairman, if any, of the Board of the Directors shall preside as chairman at every general meeting of the Company convened by the Board of Directors. In case the Chairman is on leave or absent or cannot exercise his/her power and authority for any cause, he/she shall designate one of the other Directors to act on his/her behalf. In the absence of such a designation, the Directors shall elect from among themselves a chairman for such meeting.
Subject to the Applicable Listing Rules, for a general meeting convened by any other person having the convening right, such person shall act as the chairman of that meeting; provided that if there are two (2) or more persons jointly having the convening right, the chairman of the meeting shall be elected from those persons.
Subject to the Applicable Listing Rules, at any general meeting a resolution put to the vote of the meeting shall be decided on a poll. The number or proportion of the votes in favour of, or against, that resolution shall be recorded in the minutes of the meeting.
Unless otherwise expressly required by the Law or these Articles, any matter which has been presented for resolution, approval, confirmation or adoption by the Shareholders at any general meeting shall be passed by an Ordinary Resolution.
In the case of an equality of votes, the chairman of the meeting shall not be entitled to a second or casting vote. Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Procedural Rules of General Meetings.

VOTES OF SHAREHOLDERS

Subject to these Articles and any rights and restrictions for the time being attached to any Share, every Shareholder and every Person representing a Shareholder by proxy shall have

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one (1) vote for each Share of which he or the Person represented by proxy is the holder. Subject to the Law and unless otherwise provided for in these Articles, any resolutions at a general meeting of the Company shall be adopted by an Ordinary Resolution.

For so long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, any Shareholder holding Shares on behalf of another beneficiary Shareholder(s) may exercise his/her voting rights severally in accordance with the request(s) of the respective beneficial Shareholder(s). The qualifications, scopes, exercises, operational procedures and other matters in relation to the aforesaid separate exercise of voting rights shall be conducted in accordance with the Applicable Listing Rules.

No vote may be exercised by any Shareholder with respect to any of the following Shares:
(a) the Treasury Shares held by the Company in accordance with the Law, these Articles and the Applicable Listing Rules;
(b) the Shares held by any subordinate company of the Company as defined in the Applicable Listing Rules, where the total number of voting shares or total shares equity held by the Company in such a subordinated company represents more than one-half (1/2) of the total number of voting shares or the total shares equity of such a subordinated company; or
(c) the Shares held by another company, where the Company, together with (i) the holding company of the Company and/or (ii) any subsidiary of the Company, owns, directly or indirectly, more than one-half (1/2) of the total number of the issued and voting shares or total shares equity of such company.

Any votes cast by or on behalf of such Shareholder in contravention of the foregoing shall not be counted in the total number of issued shares while calculating the quorum for the purpose of Article 51.

In the case of joint holders, the joint holders shall select among them a representative for the exercise of their shareholder’s rights and the vote of their representative who tenders a vote whether in person or by proxy shall be accepted to the exclusion of the votes of the other joint holders.
A Shareholder of unsound mind, or in respect of whom an order has been made by any court having jurisdiction in lunacy, may vote by his committee, or other Person in the nature of a committee appointed by that court, and any such committee or other Person, guardian or any other Person who is similar to guardian and appointed by any court having jurisdiction, may vote by proxy.
A Shareholder may appoint a proxy to attend a general meeting on his behalf by executing an instrument in usual or common form or such other form as the Directors may approve, and such proxy form shall be prepared by the Company stating therein the scope of power authorized to the proxy. A Shareholder may only execute one (1) such proxy form and appoint one (1) proxy for each general meeting, and shall serve such written proxy to the Company no later than five (5) days prior to the meeting date. In case the Company receives two (2) or more written proxies from one (1) Shareholder, the first one arriving at the Company shall prevail unless an explicit statement to revoke the previous written proxy is made in the proxy which comes later.
62B. After a proxy is delivered to the Company, if the Shareholder issuing the proxy intends to attend the general meeting in person or exercise the voting rights in writing or by way of electronic transmission, the Shareholder shall issue a written notice to the Company to revoke the proxy at least two (2) days prior to the general meeting. If the revocation is not made during the prescribed period, the votes casted by the person as proxy shall prevail.
The instrument appointing a proxy shall be in the form approved by the Board and be expressed to be for a particular meeting only. The form of proxy shall include at least the following information: (a) instructions on how to complete such proxy, (b) the matters to be

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voted upon pursuant to such proxy, and (c) basic identification information relating to the relevant Shareholder, proxy recipient and proxy solicitation agent (if any). The form of proxy shall be provided to the Shareholders together with the relevant notice by mail or electronic transmission for the relevant general meeting. Notwithstanding any other provisions of these Articles, the distribution of the notice and proxy materials shall be made to all Shareholders and such distribution, regardless of delivering by email or by electronic transmission, shall be made on the same day.

The instrument appointing a proxy shall be in writing under the hand of the appointor or of his attorney duly authorised in writing or, if the appointor is a corporation, either under Seal or under the hand of an officer or attorney duly authorised. A proxy need not be a Shareholder.
Except for Taiwan trust enterprises or Shareholders’ Service Agencies approved by Taiwan competent authorities or the chairman appointed pursuant to Article 68, when a person who acts as the proxy for two (2) or more Shareholders concurrently, the number of votes represented by him shall not exceed three percent (3%) of the total number of votes of the Company and the portion of excessive votes represented by such proxy shall not be counted.
To the extent required by the Applicable Listing Rules, any Shareholder who bears a personal interest that may conflict with and impair the interest of the Company in respect of any matter proposed (the “ Proposed Matters ”) for consideration and approval at a general meeting shall abstain from voting any of the Shares that such Shareholder should otherwise be entitled to vote in person, as a proxy or corporate representative with respect to the said matter, but all such Shares shall be counted in the quorum for the purpose of Article 51 notwithstanding that such Shareholder should not exercise his voting right. Any votes cast by or on behalf of such Shareholder in contravention of the foregoing shall not be counted in the number of votes of Shareholders present at the general meeting for the resolution relating to the Proposed Matters by the Company.
The voting at the general meeting may be exercised in writing or by way of electronic transmission; provided, however, that if the regulations in relation to the mandatory electronic voting issued by the Commission applies to the Company, the Company must adopt electronic voting as one of the voting methods in the general meeting. If the Board resolves to hold a general meeting outside Taiwan, the Company must allow the Shareholders to exercise the votes and cast the votes in writing or by way of electronic transmission.
The voting at the general meeting may be exercised in writing or by way of electronic transmission, provided, however, that the method for exercising the votes shall be described in the notice of the general meeting. A Shareholder who exercises his votes in writing or by way of electronic transmission as set forth in the preceding Article 67 shall be deemed to have appointed the chairman of the general meeting as his or her proxy to exercise his or her voting right at such general meeting in accordance with the instructions stipulated in the written or electronic document,, but shall be deemed to have waived his votes in respective of any ad hoc motions and the amendments to the contents of the original proposals at such general meeting; provided, however, that such appointment shall be deemed not to constitute the appointment of a proxy for the purposes of the Applicable Listing Rules. The chairman, acting as proxy of a Shareholder, shall not exercise the voting right of such Shareholder in any way not stipulated in the written or electronic document.

For so long as the Shares are registered in the Emerging Market or listed in the GreTai Securities Market or TSE, where a general meeting is to be held outside Taiwan, the Company shall engage a designated institute (i.e., Shareholders’ Service Agent located in Taiwan) approved by the Commission and the GreTai Securities Market or the TSE to handle the administration of such general meeting (including but not limited to the voting for Shareholders of the Company).

A Shareholder shall submit his or her vote by way of written ballot or electronic transmission pursuant to Article 67 to the Company at least two (2) days prior to the scheduled meeting date of the general meeting; whereas if two (2) or more such written ballot or electronic transmission are submitted to the Company, the proxy deemed to be given to the chairman of the general meeting pursuant to Article 68 by the first written ballot or transmission shall

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prevail unless it is expressly included in the subsequent vote by written ballot or electronic transmission that the original vote submitted by written ballot or electronic transmission be revoked.

In case a Shareholder who has submitted his votes by written ballot or electronic transmission intends to attend the general meeting in person, he shall, at least two (2) days prior to the date of the meeting revoke such vote by written ballot or electronic transmission and such revocation shall constitute a revocation of the proxy deemed to be given to the chairman of the general meeting pursuant to Article 68. If a Shareholder who has submitted his or her vote in writing or by way of electronic transmission pursuant to Article 67 does not submit such a revocation before the prescribed time, his or her vote by written ballot or electronic transmission and the proxy deemed to be given to the chairman of the general meeting pursuant to Article 68 shall prevail.

If a Shareholder has submitted his or her vote in writing or by way of electronic transmission pursuant to Article 67, and has subsequently submitted a proxy appointing a person as his or her proxy to attend the general meeting on his or her behalf, the subsequent appointment of that person as his or her proxy shall be deemed to be a revocation of such Shareholder’s deemed appointment of the chairman of the general meeting as his or her proxy pursuant to Article 68 and the vote casted by that person subsequently appointed as his or her proxy shall prevail.

In case the procedure for convening a general meeting or the method of adopting resolutions is in violation of the Law, Applicable Listing Rules or these Articles, a Shareholder may, within thirty (30) days from the date of the resolution, submit a petition to a competent court having proper jurisdiction, including, the Taipei District Court of the Republic of China if applicable, for revocation of such resolution.

PROXY AND PROXY SOLICITATION

For so long as the Shares are registered in the Emerging Market or listed in the GreTai Securities Market or the TSE, the Company shall comply with the Applicable Listing Rules in respect of the proxies and proxy solicitation.

CORPORATIONS ACTING BY REPRESENTATIVES AT MEETINGS

Any corporation which is a Shareholder or a Director may by resolution of its directors or other governing body authorise such Person as it thinks fit to act as its representative at any meeting of the Company or of any meeting of holders of a Class or of the Board of Directors or of a committee of Directors, and the Person so authorised shall be entitled to exercise the same powers on behalf of the corporation which he represents as that corporation could exercise if it were an individual Shareholder or Director.

DIRECTORS

Unless otherwise determined by the Company in general meeting, the number of Directors shall be no less than five (5) Directors with a maximum of nine (9) Directors. Amongst the Board of Directors, the Company shall have at least three (3) Independent Directors, and the Independent Directors shall account for at least one-fifth (1/5) of the total number of Directors. At least one (1) of the Independent Directors must be domiciled in Taiwan. For so long as the Shares are listed on the GreTai Securities Market or the TSE, the Directors shall include such number of Independent Directors as applicable law, rules or regulations or the Applicable Listing Rules require for a foreign issuer.

Where any Shareholder is a corporate entity, its representative may be elected as Director or supervisor (if any). Where there are several representatives of any corporate Shareholder, such representatives may be elected as either Directors or supervisors (if any) but not as Director and supervisors (if any) concurrently.

Independent Directors shall possess professional knowledge and maintain independence within the scope of their directorial duties without having any direct or indirect interest in the

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Company. The professional qualifications, restrictions on shareholdings and concurrent positions held, assessment of independence of Independent Directors, method of nomination of Independent Directors, and other matters in relation to Independent Directors shall be subject to the Applicable Listing Rules.

When the number of Independent Directors falls below the required number of Independent Directors under these Articles or the Applicable Listing Rules due to the disqualification or resignation of an Independent Director or the Independent Director ceases to be a Director for any reason, the vacancy of such Independent Director shall be filled and elected at the next following general meeting. When all of the Independent Directors have been disqualified, resigned or cease to be Directors for any reason, an extraordinary general meeting shall be convened within sixty (60) days of the occurrence of that fact to elect Independent Directors.

Unless otherwise permitted by GreTai Securities Market or TSE and under the Applicable Listing Rules, a spousal relationship and/or a Family Relationship within the Second Degree of Kinship shall not exist among more than half (1/2) of the Directors (the “Threshold”).

Where the Directors elected at the general meeting do not meet the Threshold, the election of the Director receiving the lowest number of votes among those not meeting the Threshold shall be deemed null and void. If any of the existing Directors does not meet the Threshold, such Director in office shall be discharged immediately and automatically.

When the number of Directors falls below five (5) due to the disqualification or resignation of a Director or any Director ceases to be a Director of the Company for any reason, the Company shall hold an election to elect substitute director(s) at the next following general meeting. When the number of Directors falls short by one-third (1/3) of the total number of Directors elected at the previous general meeting convened to elect Directors and notwithstanding the actual current number of Directors, an extraordinary general meeting shall be convened within sixty (60) days of the occurrence of that fact to hold an election of Directors.

If it is resolved at a general meeting held prior to the expiration of the term of the current Directors that all Directors shall be re-elected with effect immediately after the adoption of such resolution (the " Re-Election "), unless otherwise resolved at such general meeting, the term of the existing Directors shall be deemed to have expired immediately prior to the ReElection. The aforesaid re-election of all Directors shall be held in the general meeting attended by Shareholders representing more than fifty percent (50%) of total issued Shares of the Company.

The general meeting of the Shareholders may appoint any natural person or corporation to be a Director. At a general meeting of election of Directors or supervisors (if any), the number of votes exercisable in respect of one (1) Share shall be the same as the number of Directors or supervisors (if any) to be elected, and the total number of votes per Share may be consolidated for election of one (1) candidate or may be split for election of two (2) or more candidates. A candidate to whom the ballots cast represent a prevailing number of votes shall be deemed a Director or supervisor (if any) so elected.
The Directors may also adopt a candidate nomination mechanism which is in compliance with Applicable Listing Rules. The rules and procedures for such candidate nomination shall be in accordance with policies established by the Directors and by an Ordinary Resolution from time to time, which policies shall be in accordance with the Law, these Articles and the Applicable Listing Rules. Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Guidelines Governing Election of Directors.
Subject to these Articles, the term for which a Director and supervisor (if any) will hold office shall not exceed three (3) years; thereafter he/she may be eligible for re-election. In case no election of new Directors or supervisors (if any) is effected after expiration of the term of office of the existing Directors or supervisors (if any), the term of office of such Directors or supervisors (if any) shall be extended until the time new Directors or supervisors (if any) are elected and assume their office.

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A Director may be discharged at any time by either a Supermajority Resolution Type A or a Supermajority Resolution Type B adopted at a general meeting. If a Director is discharged during the term of his/her office as a director without good cause, such Director may make a claim against the Company for any and all damages sustained by him/her as a result of such discharge.
The Board of Directors shall have a Chairman (the “Chairman”) elected and appointed by a majority of the Directors present at the Board meeting the quorum of which shall be two-thirds of all of the Directors then in office.
The Board may, from time to time, and except as required by the applicable laws and Applicable Listing Rules, adopt, institute, amend, modify or revoke the corporate governance policies or initiatives, which shall be intended to set forth the policies of the Company and the Board on various corporate governance related matters as the Board shall determine by resolution from time to time.
A Director shall not be required to hold any Shares in the Company by way of qualification.
84B. Where any Director, who is also a Shareholder of the Company, creates or has created a pledge on the Shares held by such Director (the " Pledged Shares ") exceeding fifty percent (50%) of total Shares held by such Director at the time of his/her appointment as Director, such Director shall refrain from exercising its voting rights on the Shares representing the difference between the Pledged Shares and fifty percent (50%) of total Shares held by such Director at the time of his/her appointment as Director, and such Shares shall not be counted toward the number of votes represented by the Shareholders present at a general meeting.

DIRECTORS’ FEES AND EXPENSES

Unless otherwise stipulated in these Articles or the Applicable Listing Rules, the remuneration (if any) of the Directors is subject to resolution by the Board of Directors in accordance with the standard prevalent in the industry. Each Director shall be entitled to be repaid or prepaid all travelling, hotel and incidental expenses reasonably incurred or expected to be incurred by him in attending meetings of the Board or committees of the Board or general meetings or separate meetings of any class of Shares or of debentures of the Company or otherwise in connection with the implementationof his duties as a Director.
Subject to Article 85, any Director who, by request, goes or resides abroad for any purpose of the Company or who performs services which in the opinion of the Board go beyond the ordinary duties of a Director may be paid such extra remuneration (whether by way of salary, commission, participation in profits or otherwise) as the Board may determine and such extra remuneration shall be in addition to or in substitution for any ordinary remuneration provided for by or pursuant to any other Article.
86B. The Company shall establish a salaries and remuneration committee, and the professional qualifications of members, how such committee functions and exercises its power and other relevant matters shall be subject to Applicable Listing Rules. The salaries and remunerations in the preceding paragraph include the salaries and remunerations and stock options and other measures providing substantial incentives for Directors and managers.

PROXY

Subject to the Applicable Listing Rules, any Director may appoint another Director to be the proxy of that Director to attend and vote on his behalf, in accordance with instructions given by that Director at a meeting or meetings of the Directors which that Director is unable to attend personally.
The instrument appointing the proxy referred in the preceding article shall be in writing under the hand of the appointing Director and shall be in any usual or common form or such other form as the Directors may approve, and must be lodged with the chairman of the meeting of the Directors at which such proxy is to be used, or first used, prior to the commencement of the meeting.

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POWERS AND DUTIES OF DIRECTORS

At the close of each financial year, the Board of Directors shall prepare the business report, financial statements and the surplus earning distribution and/or loss offsetting proposals for adoption by the annual general meeting, and upon such adoption by the annual general meeting, distribute or make public announcements to each Shareholder copies of adopted financial statements and the resolutions on the surplus earning distribution and/or loss offsetting in accordance with these Articles and the Applicable Listing Rules. For so long as the Shares are registered in the Emerging Stock Market or listed in the GreTai Securities Market or the TSE, alternatively, the distribution of the aforesaid adopted financial statements and the resolutions on the surplus earning distribution and/or loss offsetting may be accomplished by way of making public announcements by the Company.
Subject to the Law, these Articles, Applicable Listing Rules and to any resolutions passed in a general meeting, the business of the Company shall be managed by the Directors, who may pay all expenses incurred in setting up and registering the Company and may exercise all powers of the Company. No resolution passed by the Company in general meeting shall invalidate any prior act of the Directors that would have been valid if that resolution had not been passed.
The Directors may from time to time appoint any Person (exclusive of any Independent Directors), whether or not a Director to hold such office in the Company as the Directors may think necessary for the administration of the Company, including but not limited to, the office of the chief executive officer, president, one (1) or more vice-presidents or chief financial officer, and for such term and at such remuneration (whether by way of salary or commission or participation in profits or partly in one way and partly in another), and with such powers and duties as the Directors may think fit. Notwithstanding the foregoing, if any Directors hold either of the above positions, the relevant remuneration shall be subject to Article 85. Any Person so appointed by the Directors may be removed by the Directors.
The Directors may appoint a Secretary (and if need be an assistant Secretary or assistant Secretaries) who shall hold office for such term, at such remuneration and upon such conditions and with such powers as they think fit. Any Secretary or assistant Secretary so appointed by the Directors may be removed by the Directors.
The Directors may delegate any of their powers to committees consisting of such member or members of their body as they think fit; any committee so formed shall in the exercise of the powers so delegated conform to any regulations that may be imposed on it by the Directors.
The Directors may from time to time and at any time by power of attorney (whether under Seal or under hand) or otherwise appoint any company, firm or Person or body of Persons, whether nominated directly or indirectly by the Directors, to be the attorney or attorneys of the Company for such purposes and with such powers, authorities and discretion (not exceeding those vested in or exercisable by the Directors under these Articles) and for such period and subject to such conditions as they may think fit, and any such power of attorney or other appointment may contain such provisions for the protection and convenience of Persons dealing with any such attorney as the Directors may think fit, and may also authorise any such attorney to delegate all or any of the powers, authorities and discretion vested in him.
The Directors may from time to time provide for the management of the affairs of the Company in such manner as they shall think fit and the provisions contained in the three next following Articles shall not limit the general powers conferred by this Article.
The Directors from time to time and at any time may establish any committees for managing any of the affairs of the Company (including but not limited to remuneration committee), and unless otherwise provided in the Applicable Listing Rules, the members of such committees shall be Directors. Where any Director holds above position, the relevant remuneration shall be subject to Article 85.
The Directors from time to time and at any time may delegate to any such committee, manager or agent any of the powers, authorities and discretions for the time being vested in

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the Directors and may authorise the members for the time being of any such committee, or any of them to fill any vacancies therein and to act notwithstanding vacancies and any such appointment or delegation may be made on such terms and subject to such conditions as the Directors may think fit and the Directors may at any time remove any Person so appointed and may annul or vary any such delegation, but no Person dealing in good faith and without notice of any such annulment or variation shall be affected thereby.

97B Subject to the Cayman Islands law and the Applicable Listing Rules, any Director shall owe fiduciary duties to the Company and such fiduciary obligations shall include but not limited to the observance of general standards of loyalty, good faith and the avoidance of a conflict of duty and self-interest. If any Director breaches the aforesaid fiduciary duties, subject to the Cayman Islands law and the Applicable Listing Rules, such Director shall be held liable for any damages therefrom.

Subject to the Cayman Islands law and the Applicable Listing Rules, if any Director violates the aforesaid fiduciary duties for him/herself or another person his/her, it may be resolved at the general meeting to deem any income from such behaviour as the Company's income.

If any Director breaches any applicable laws or regulations in performing business for the Company, therefore causing any loss or damage to third party, subject to the Cayman Islands law and the Applicable Listing Rules, such Director shall be held jointly and severally liable for the loss or damage to such third party with the Company. In this connection, such Director shall indemnify the Company for any loss or damage incurred by the Company to third party.

Subject to the Cayman Islands law and the Applicable Listing Rules, the officers and the supervisors (if any) of the Company shall bear the aforesaid joint and several liability with the Company within the scope of their respective duties.

Any such delegates as aforesaid may be authorised by the Directors to sub-delegate all or any of the powers, authorities, and discretion for the time being vested in them.

BORROWING POWERS OF DIRECTORS

Subject to these Articles and the Applicable Listing Rules, the Directors may exercise all the powers of the Company to borrow money and to mortgage or charge its undertaking and property, to issue debentures, debenture stock and other securities whenever money is borrowed or as security for any debt, liability or obligation of the Company or of any third party.

THE SEAL

The Seal shall not be affixed to any instrument except by the authority of a resolution of the Directors provided always that such authority may be given prior to or after the affixing of the Seal and if given after may be in general form confirming a number of affixings of the Seal. The Seal shall be affixed in the presence of a Director or a Secretary (or an assistant Secretary) or in the presence of any one (1) or more Persons as the Directors may appoint for the purpose and every Person as aforesaid shall sign every instrument to which the Seal is so affixed in their presence.
The Company may maintain a facsimile of the Seal in such countries or places as the Directors may appoint and such facsimile Seal shall not be affixed to any instrument except by the authority of a resolution of the Directors provided always that such authority may be given prior to or after the affixing of such facsimile Seal and if given after may be in general form confirming a number of affixings of such facsimile Seal.
Notwithstanding the foregoing, a Secretary or any assistant Secretary shall have the authority to affix the Seal, or the facsimile Seal, to any instrument for the purposes of attesting authenticity of the matter contained therein but which does not create any obligation binding on the Company.

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DISQUALIFICATION OF DIRECTORS

The office of Director shall be vacated, if the Director:
(a) committed a organized crime and has been adjudicated guilty by a final judgment, and the time elapsed after he has served the full term of the sentence is less than five (5) years;
(b) has been sentenced to imprisonment for a term of more than one (1) year for commitment of fraud, breach of trust or misappropriation, and the time elapsed after he has served the full term of such sentence is less than two (2) years;
(c) has been adjudicated guilty by a final judgment for misappropriating company or public funds during the time of his public service, and the time elapsed after he has served the full term of such sentence is less than two (2) years;
(d) becomes bankrupt or makes any arrangement or composition with his creditors;
(e) has been dishonored for unlawful use of credit instruments, and the term of such sanction has not expired yet;
(f) has no or only limited capacity;
(g) dies or is found to be or becomes of unsound mind;
(h) resigns his office by notice in writing to the Company; or
(i) is removed from office and ceases to be the Director pursuant to these Articles.
In case a Director has, in the course of performing his/her duties, committed any act resulting in material damage to the Company or in serious violation of applicable laws and regulations and these Articles, but not been discharged or removed by a resolution of the general meeting, any Shareholder(s) holding three percent (3%) or more of the total number of issued Shares may, within thirty (30) days after that general meeting, submit a petition to a competent court having proper jurisdiction, including, the Taipei District Court of the Republic of China if applicable, in respect of such matter, for the removal of such Director, at the Company’s expense.

PROCEEDINGS OF DIRECTORS

The Directors may meet together (either within or outside the Cayman Islands) for the dispatch of business, adjourn, and otherwise regulate their meetings and proceedings as they think fit. Questions arising at any meeting shall be decided by a majority of votes present at such meeting. In case of an equality of votes the chairman shall not have a second or casting vote. The notice of the Board meeting shall state the reasons for such meeting and shall be given to each Director at least seven (7) days via mail or electronic transmission prior to the meeting; however the Board meeting may be convened from time to time in case of any emergency in accordance with the Applicable Listing Rules. Subject to these Articles and the Applicable Listing Rules, The recipient's prior consent shall be obtained if the notice of the Board meeting is to be given via electronic transmission. the Company shall additionally comply with the Procedural Rules of Board Meetings.
A Director may participate in any meeting of the Board of Directors, or of any committee appointed by the Board of Directors of which such Director is a member, by means of videoconference or similar communication equipment by way of which all Persons participating in such meeting can communicate with each other and such participation shall be deemed to constitute presence in person at the meeting.

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The quorum necessary for the transaction of the business of the Directors shall be more than one-half (1/2) of the Directors. A Director represented by proxy at any meeting shall be deemed to be present for the purposes of determining whether or not a quorum is present.
A Director who is directly or indirectly interested in a contract or proposed contract or arrangement with the Company shall declare the nature of his interest at the meeting of the Board at which the question of entering into the contract or arrangement is first considered, if he knows his interest then exists, or in any other case at the first meeting of the Board after he knows that he is or has become so interested. For the purposes of this Article, a general notice to the Board by a Director to the effect that:
(a) he is a member or officer of a specified company or firm and is to be regarded as interested in any contract or arrangement which may after the date of the notice be made with that company or firm; or
(b) he is to be regarded as interested in any contract or arrangement which may after the date of the notice be made with a specified person who is connected with him;

shall be deemed to be a sufficient declaration of interest under this Article in relation to any such contract or arrangement, provided that no such notice shall be effective unless either it is given at a meeting of the Board or the Director takes reasonable steps to secure that it is brought up and read at the next Board meeting after it is given.

To the extent required by Applicable Listing Rules, a Director may not vote for himself or on behalf of other Director in respect to any matter, including but not limited to any contract or proposed contract or arrangement or contemplated transaction of the Company, in which such Director bears a personal interest (whether directly or indirectly) which may conflict with and impair the interest of the Company. Any votes cast by or on behalf of such Director in contravention of the foregoing shall not be counted by the Company, but such Director shall be counted in the quorum for purposes of convening such meeting.

If any Director has personal interest (whether directly or indirectly) in matters on agenda for the Board meeting, such Director shall disclose and explain the material information or contents on such personal interest at the same Board meeting.

A Director who does anything for himself or on behalf of another person that is within the scope of the Company's business shall declare the essential contents of such behaviour to the general meeting of the Shareholders and be approved by either a Supermajority Resolution Type A or a Supermajority Resolution Type B. Failure in obtaining such approval shall cause the Director being so interested be liable to account to the Company for any profit realised by any such behaviour if the general meeting so resolves by an Ordinary Resolution within one (1) year from such behaviour.
Notwithstanding the preceding Articles, subject to the Applicable Listing Rules, a Director may hold any other office or place of profit under the Company (other than the office of internal auditor) in conjunction with his office of Director for such period and on such terms (as to remuneration and otherwise) as the Directors may determine and no Director or intending Director shall be disqualified by his office from contracting with the Company either with regard to his tenure of any such other office or place of profit nor shall any Director so contracting or being so interested be liable to account to the Company for any profit realised by any such contract or arrangement by reason of such Director holding that office or of the fiduciary relation thereby established.
Subject to these Articles and the Applicable Listing Rules, any Director may act by himself or his firm in a professional capacity for the Company, and he or his firm shall be entitled to remuneration for professional services as if he were not a Director; provided that nothing herein contained shall authorise a Director or his firm to act as internal auditor to the Company.
The Directors shall cause all minutes to be made in books or loose-leaf folders provided for the purpose of recording:

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(a) all appointments of officers made by the Directors;
(b) the names of the Directors present at each meeting of the Directors and of any committee of the Directors; and
(c) all resolutions and proceedings at all meetings of the Company, and of the Directors and of committees of Directors.
Subject to the Applicable Listing Rules, when the chairman of a meeting of the Directors signs the minutes of such meeting the same shall be deemed to have been duly held notwithstanding that all the Directors have not actually come together or that there may have been a technical defect in the proceedings.
Subject to the Applicable Listing Rules, the continuing Directors may act notwithstanding any vacancy in their body but if and for so long as their number is reduced below the number fixed by or pursuant to these Articles as the necessary quorum of Directors, the continuing Directors may act for summoning a general meeting of the Company, but for no other purpose.
Subject to the Applicable Listing Rules and any regulations imposed on it by the Directors, a committee appointed by the Directors may elect a chairman of its meetings. If no such chairman is elected, or if at any meeting the chairman is not present within fifteen minutes after the time appointed for holding the meeting, the committee members present may choose one (1) of their number to be chairman of the meeting.
A committee appointed by the Directors may meet and adjourn as it thinks proper. Subject to the Applicable Listing Rules and any regulations imposed on it by the Directors, questions arising at any meeting shall be determined by a majority of votes of the committee members present.
Subject to the Applicable Listing Rules and any regulations imposed on it by the Directors, all acts done by any meeting of the Directors or of a committee of Directors, or by any Person acting as a Director, shall notwithstanding that it be afterwards discovered that there was some defect in the appointment of any such Director or Person acting as aforesaid, or that they or any of them were disqualified, be as valid as if every such Person had been duly appointed and was qualified to be a Director.
The following actions require the approval of a majority of the votes of the Directors present at a Board meeting attended by at least two-thirds (2/3) of all Directors:
(a) entering into, amendment to, or termination of any contract for lease of its business in whole, or for entrusted business, or for regular joint operation with others;
(b) the sale or transfer of the whole or any material part of its business or assets;
(c) taking over the transfer of another's whole business or assets, which will have a material effect on the business operation of the Company;
(d) the election of Chairman of the Board pursuant to these Articles; and
(e) issuance of corporate bonds.

AUDIT COMMITTEE

The Company shall set up an Audit Committee. The Audit Committee shall comprise solely of all Independent Directors and the number of committee members shall not be less than three (3). One (1) of the Audit Committee members shall be appointed as the convener to convene meetings of the Audit Committee from time to time and at least one (1) of the Audit Committee members shall have accounting or financial expertise. The meetings of the Audit Committee may be convened by serving prior notice to each Director by way of mail, email or

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facsimile. A valid resolution of the Audit Committee requires approval of one-half (1/2) or more of all its members.

Notwithstanding anything provided to the contrary contained in these Articles, the following matters require approval of one-half (1/2) or more of all members of the Audit Committee and final approval of the Board:
(a) adoption of or amendment to an internal control system;
(b) assessment of the effectiveness of the internal control system;
(c) adoption of or amendment to the handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others;
(d) any matter relating to the personal interest of the Directors;
(e) the entering into of a transaction relating to material assets or derivatives; ;
(f) a material monetary loan, endorsement, or provision of guarantee;
(g) the offering, issuance, or private placement of any equity-linked securities;
(h) the hiring or dismissal of an attesting certified public accountant as the auditor of the Company, or the compensation given thereto;
(i) the appointment or discharge of a financial, accounting, or internal auditing officers;
(j) approval of annual and semi-annual financial reports; and
(k) any other material matter deemed necessary by the Company or so required by Applicable Listing Rules or the competent authority.

With the exception of item (j) above, any other matter that has not been approved with the consent of one-half (1/2) or more of all Audit Committee members may be undertaken upon the consent of two-thirds (2/3) or more of all Directors, and the resolution of the Audit Committee shall be recorded in the minutes of the Board meeting.

Where the Audit Committee is unable to convene a meeting for any proper cause, matters may be approved by consent of two-thirds (2/3) or more of all Directors, provided that the Independent Director members shall still be required to issue an opinion as to whether the resolution is approved in respect of a matter under item (j) above.

The accounts of the Company shall be audited at least once in every year.
The Audit Committee shall at all reasonable times have access to all books kept by the Company and to all accounts and vouchers relating thereto; and the Audit Committee may call on the Directors or officers of the Company for any information in their possession relating to the books or affairs of the Company.
The statement of income and expenditure and the balance sheet provided for by these Articles shall be examined by the Audit Committee and compared with the books, accounts and vouchers relating thereto; and the Audit Committee shall make a written report thereon stating whether such statement and balance sheet are drawn up so as to present fairly the financial position of the Company and the results of its operations for the period under review and, in case information shall have been called for from Directors or officers of the Company, whether the same has been furnished and has been satisfactory. The Audit Committee may appoint, on behalf of the Company, a practicing lawyer and a certified public accountant to conduct the examination. The financial statements of the Company shall be audited by an auditor appointed by the Board in accordance with generally accepted auditing standards.

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The auditor shall make a written report thereon in accordance with generally accepted auditing standards and the report of the auditor shall be submitted to the Members in general meeting. The generally accepted auditing standards referred to herein may be those of a country or jurisdiction other than the Cayman Islands. If so, the financial statements and the report of the auditor should disclose this fact and name such country or jurisdiction.

Any Shareholder(s) holding three percent (3%) or more of the total number of the issued Shares of the Company for one (1) consecutive year or longer may request in writing any Independent Director of the Audit Committee to file a litigation against any Director or Directors on behalf of the Company with a competent court having proper jurisdiction, including Taipei District Court of the Republic of China. If the Independent Director of the Audit Committee who has been requested by such Shareholder(s) in accordance with the previous paragraph fails to file such litigation within thirty (30) days after receiving the request by such Shareholder(s), subject to Cayman Islands law, such Shareholder(s) may file such litigation on behalf of the Company with a competent court having proper jurisdiction, including Taipei District Court of the Republic of China.
Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Rules of Audit Committee.

DIVIDENDS

Subject to any rights and restrictions for the time being attached to any Shares and these Articles, the Company by Ordinary Resolution may declare dividends and other distributions on Shares in issue and authorise payment of the same out of the funds of the Company lawfully available therefor.
Subject to Article 130, the Directors may, before recommending any dividend, set aside out of the funds legally available for distribution such sums as they think proper as a reserve or reserves which shall, in the discretion of the Directors be applicable for meeting contingencies, or for equalising dividends or for any other purpose to which those funds may be properly applied and pending such application may in the absolute discretion of the Directors, either be employed in the business of the Company or be invested in such investments as the Directors may from time to time think fit.
Any dividend may be paid by cheque sent through the post to the registered address of the Shareholder or Person entitled thereto, or in the case of joint holders, to the representative of such joint holders at his registered address or to such Person and such address as the Shareholder or Person entitled, or such joint holders as the case may be, may direct. Every such cheque shall be made payable to the order of the Person to whom it is sent or to the order of such other Person as the Shareholder or Person entitled, or such joint holders as the case may be, may direct.
Subject to any rights and restrictions for the time being attached to any Shares, all dividends shall be declared and paid according to the number of the Shares held by the Shareholders.
As the Company continues to grow, the need for capital expenditure, business expansion and a sound financial planning for sustainable development, it is the Company's dividends policy that the dividends may be allocated to the Shareholders in the form of cash dividends and/or bonus shares according to the Company's future expenditure budgets and funding needs.

Unless otherwise provided in the Applicable Listing Rules, the net profits of the Company for each annual financial year shall be allocated in the following order and proposed by the Board of Directors to the Shareholders in the general meeting for approval:

(a) to make provision of the applicable amount of income tax pursuant to applicable tax laws and regulations;
(b) to set off losses (if any);

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(c) to set aside ten percent (10%) as Legal Reserve pursuant to the Applicable Listing Rules unless the accumulated amount of such Legal Reserve equals to the total paidup capital of the Company;
(d) to set aside an amount as Special Reserve pursuant to the Applicable Listing Rules and requirements of the Commission;
(e) a maximum of one percent (1%) of the annual net profits after the deduction of subparagraphs (a) to (d) above shall be reserved for the purpose of Directors bonuses;
(f) a maximum of seven percent (7%) and a minimum of one percent (1%) of the annual net profits after the deduction of sub-paragraphs (a) to (d) above shall be reserved for the purpose of employees' bonuses (including employees of the Company and/or any Subsidiaries of the Company); and
(g) with respect to the earnings available for distribution (i.e. the sum of the undistributed earnings accrued from prior years and the net profit after the deduction of the items (a) to (f) above), the Board of Directors may present a proposal to distribute to the Shareholders by way of dividends at the annual general meeting for approval pursuant to the Applicable Listing Rules. Dividends may be distributed in the form of cash dividends and/or bonus shares, and dividends shall be at least fifteen percent (15%) of the earnings available for distribution (i.e. the net profit after the deduction of the items (a) to (f) above). Cash dividends shall comprise a minimum of twenty percent (20%) of the total dividends allocated to Shareholders.

The term "Subsidiaries" above refers to the companies defined under No. 27 and No. 28 of the IFRS (i.e., International Financial Reporting Standards).

If several Persons are registered as joint holders of any Share, any of them may give effectual receipts for any dividend or other moneys payable on or in respect of the Share. No dividend shall bear interest against the Company.

ACCOUNTS, AUDIT AND ANNUAL RETURN AND DECLARATION

The books of account relating to the Company's affairs shall be kept in such manner as may be determined from time to time by the Directors.
The books of account shall be kept at the Office or at such other place or places as the Directors think fit, and shall always be open to the inspection of the Directors.
The Board of Directors shall prepare and submit the financial statements and records to the annual general meeting of Shareholders for its ratification and after the meeting shall distribute to each Shareholder the copies of ratified financial statements and the resolutions on the earning distribution and/or loss offsetting. For so long as the Shares are registered in the Emerging Stock Market or listed in the GreTai Securities Market or the TSE, alternatively, the distribution of the aforesaid adopted financial statements and the resolutions on the surplus earning distribution and/or loss offsetting may be accomplished by way of making public announcements by the Company.
Subject to the Applicable Listing Rules, the Board shall keep copies of the yearly business report, financial statements and other relevant documents at the office of its Shareholders’ Service Agent in Taiwan fifteen (15) days before the annual general meeting and any of its Shareholders is entitled to inspect such documents from time to time.
Save for the preceding Article 135 and Article 149, the Directors shall from time to time determine whether and to what extent and at what times and places and under what conditions or regulations the accounts and books of the Company or any of them shall be open to the inspection of Shareholders not being Directors, and no Shareholder (not being a Director) shall have any right of inspecting any account or book or document of the Company except as conferred by law or authorised by the Directors or by Ordinary Resolution.

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The accounts relating to the Company's affairs shall only be audited in such manner and with such financial year end as may be determined from time to time by the Directors, or required by the Applicable Listing Rules.
The Directors in each year shall prepare, or cause to be prepared, an annual return and declaration setting forth the particulars required by the Law and deliver a copy thereof to the Registrar of Companies in the Cayman Islands.

INTERNAL AUDIT

The Company shall set up internal audit unit under the Board of Directors, and hire qualified and adequate staffs as internal auditors. Any matters in relation to the internal audit shall comply with the Applicable Listing Rules.

CAPITALISATION OF RESERVES

Subject to the Law, the Company may, with the authority of either a Supermajority Resolution Type A or a Supermajority Resolution Type B:
(a) resolve to capitalise an amount standing to the credit of reserves or other capital reserves (including a share premium account, capital redemption reserve, revenue, profit and loss account, Capital Reserves, Legal Reserves and Special Reserves), whether or not available for distribution;
(b) appropriate the sum resolved to be capitalised to the Shareholders in proportion to the number of Shares held by them respectively and apply that sum on their behalf in or towards paying up in full unissued Shares or debentures of a nominal amount equal to that sum, and allot the Shares or debentures, credited as fully paid, to the Shareholders (or as they may direct) in those proportions, or partly in one way and partly in the other;
(c) make any arrangements it thinks fit to resolve a difficulty arising in the distribution of a capitalised reserve and in particular, without limitation, where Shares or debentures become distributable in fractions the Directors may deal with the fractions as they think fit; and
(d) generally do all acts and things required to give effect to the resolution.

TENDER OFFER

Subject to the Applicable Listing Rules, within seven (7) days after the receipt of the copy of a tender offer application form and relevant documents by the Company or its litigation or nonlitigation agent appointed pursuant to the Applicable Listing Rules, the Board of the Directors shall resolve to recommend to the Shareholders whether to accept or object to the tender offer and make a public announcement of the following:
(a) The types and amount of the Shares held by the Directors and the Shareholders holding more than ten percent (10%) of the outstanding Shares held in its own name or in the name of other persons.
(b) Recommendations to the Shareholders on the tender offer, which shall set forth the names of the Directors who abstain or object to the tender offer and the reason(s) therefor.
(c) Whether there is any material change in the financial condition of the Company after the submission of the latest financial report and an explanation of the change, if any.
(d) The types, numbers and amount of the shares of the tender offeror or its affiliates held by the Directors and the Shareholders holding more than ten percent (10%) of the outstanding Shares held in its own name or in the name of other persons.

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SHARE PREMIUM ACCOUNT

The Directors shall in accordance with the Law establish a share premium account and shall carry to the credit of such account from time to time a sum equal to the amount or value of the premium paid on the issue of any Share.
There shall be debited to any share premium account on the redemption or purchase of a Share the difference between the nominal value of such Share and the redemption or purchase price provided always that at the discretion of the Directors such sum may be paid out of the profits of the Company or, if permitted by the Law, out of capital.

NOTICES

Except as otherwise provided in these Articles or the Applicable Listing Rules, any notice or document may be served by the Company or by the Person entitled to give notice to any Shareholder either personally, or by facsimile, or by sending it through the post in a prepaid letter or via a recognised courier service, fees prepaid, addressed to such Shareholder at his address as appearing in the Register, or to the extent permitted by all applicable laws and regulations, by electronic means by transmitting it to any electronic mail number or address such Shareholder may have positively confirmed in writing for the purpose of such service of notices. In the case of joint holders of a Share, all notices shall be given to that one of the joint holders whose name stands as their representative in the Register in respect of the joint holding, and notice so given shall be sufficient notice to all the joint holders.
Any Shareholder present, either personally or by proxy, at any meeting of the Company shall for all purposes be deemed to have received due notice of such meeting and, where requisite, of the purposes for which such meeting was convened.
Except as otherwise provided in these Articles or the Applicable Listing Rules, any notice or other document, if served by:
(a) post or courier, shall be deemed to have been served five (5) days after the time when the letter containing the same is posted or delivered to the courier;
(b) facsimile, shall be deemed to have been served upon production by the transmitting facsimile machine of a report confirming transmission of the facsimile in full to the facsimile number of the recipient;
(c) recognised courier service, shall be deemed to have been served forty-eight (48) hours after the time when the letter containing the same is delivered to the courier service; or
(d) electronic mail, shall be deemed to have been served immediately upon the time of the transmission by electronic mail.

In proving service by post or courier service it shall be sufficient to prove that the letter containing the notice or documents was properly addressed and duly posted or delivered to the courier service.

Any notice or document delivered or sent by post to or left at the registered address of any Shareholder in accordance with the terms of these Articles shall notwithstanding that such Shareholder be then dead or bankrupt, and whether or not the Company has notice of his death or bankruptcy, be deemed to have been duly served in respect of any Share registered in the name of such Shareholder as sole or joint holder, unless his name shall at the time of the service of the notice or document, have been removed from the Register as the holder of the Share, and such service shall for all purposes be deemed a sufficient service of such notice or document on all Persons interested (whether jointly with or as claiming through or under him) in the Share.

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Notice of every general meeting of the Company shall be given to:
(a) all Shareholders holding Shares with the right to receive notice and who have supplied to the Company an address for the giving of notices to them; and
(b) every Person entitled to a Share in consequence of the death or bankruptcy of a Shareholder, who but for his death or bankruptcy would be entitled to receive notice of the meeting.

No other Person shall be entitled to receive notices of general meetings.

INFORMATION

The Board shall keep at the office of its Shareholders’ Service Agent in Taiwan copies of the Memorandum of Association and Articles of Association, the minutes of every general meeting, the financial statements, the Register of Members and the counterfoil of corporate bonds issued by the Company. Any Shareholder may request, by submitting evidentiary document(s) to show his/her interests involved and indicating the scope of interested matters, an access to inspect and to make copies of the foresaid Memorandum of Association and Articles of Association, the minutes of every general meeting, the financial statements, the Register of Members and the counterfoil of the corporate bonds issued by the Company.
Without prejudice to the rights set forth in these Articles, no Shareholder shall be entitled to require discovery of any information in respect of any detail of the Company’s trading or any information which is or may be in the nature of a trade secret or secret process which may relate to the conduct of the business of the Company and which in the opinion of the Board would not be in the interests of the members of the Company to communicate to the public.
The Board shall be entitled to release or disclose to any regulatory or judicial authority any information in its possession, custody or control regarding the Company or its affairs to any of its Shareholder including, without limitation, information contained in the Register of Members and transfer books of the Company.

INDEMNITY OR INSURANCE

The Company may by Ordinary Resolution adopt one (1) of the protection mechanisms as described in Article 153 (a) and (b).
(a) Every Director and other officer for the time being and from time to time of the Company (each an "Indemnified Person") may be indemnified and secured harmless out of the assets and funds of the Company against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such Indemnified Person, other than by reason of such Indemnified Person's own dishonesty, wilful default or fraud, in or about the conduct of the Company's business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such Indemnified Person in defending (whether successfully or otherwise) any civil proceedings concerning the Company or its affairs in any court whether in the Cayman Islands or elsewhere. No Indemnified Person shall be liable to the Company unless such liability arises through such Indemnified Person's own dishonesty, wilful default or fraud.

(b) The Company may purchase directors and officers liability insurance (“D&O insurance”) for the benefit of every Director and other officer for the time being and from time to time of the Company. Such D&O insurance shall only cover the liability arising from the duty of such Director or officer in accordance with these Articles, the Law and the Applicable Listing Rules.

FINANCIAL YEAR

Unless the Directors otherwise prescribe, the financial year of the Company shall end on December 31st in each year and shall begin on January 1st in each year.

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WINDING- UP

If the Company shall be wound up, and the assets available for distribution amongst the Shareholders shall be insufficient to repay the whole of the share capital, such assets shall be distributed so that, as nearly as may be, the losses shall be borne by the Shareholders in proportion to the number of the Shares held by them. If in a winding up the assets available for distribution amongst the Shareholders shall be more than sufficient to repay the whole of the share capital at the commencement of the winding up, the surplus shall be distributed amongst the Shareholders in proportion to the number of the Shares held by them at the commencement of the winding up. This Article is without prejudice to the rights of the holders of Shares issued upon special terms and conditions.
If the Company shall be wound up, the liquidator may, with the sanction of a Special Resolution and any other sanction required by the Law and in compliance with the Applicable Listing Rules, divide amongst the Shareholders in specie or kind the whole or any part of the assets of the Company (whether they shall consist of property of the same kind or not) and may, for such purpose set such value as he deems fair upon any property to be divided as aforesaid and may determine how such division shall be carried out as between the Shareholders or different Classes. The liquidator may, with the like sanction, vest the whole or any part of such assets in trustees upon such trusts for the benefit of the Shareholders as the liquidator, with the like sanction shall think fit, but so that no Shareholder shall be compelled to accept any asset whereon there is any liability.
The Company shall keep all statements, records of account and documents for a period of ten years from the date of the completion of liquidation, and the custodian thereof shall be appointed by the liquidator or the Company by Ordinary Resolution.

AMENDMENT OF ARTICLES OF ASSOCIATION

Subject to the Law and the Articles, the Company may at any time and from time to time by Special Resolution alter or amend the Memorandum of Association and/or these Articles in whole or in part.

REGISTRATION BY WAY OF CONTINUATION

The Company may by Special Resolution resolve to be registered by way of continuation in a jurisdiction outside the Cayman Islands or such other jurisdiction in which it is for the time being incorporated, registered or existing. In furtherance of a resolution adopted pursuant to this Article, the Directors may cause an application to be made to the Registrar of Companies to deregister the Company in the Cayman Islands or such other jurisdiction in which it is for the time being incorporated, registered or existing and may cause all such further steps as they consider appropriate to be taken to effect the transfer by way of continuation of the Company.

LITIGIOUS AND NON-LITIGIOUS AGENT

For so long as the Shares are registered in the Emerging Market or listed on the GreTai Securities Market or TSE, subject to the Applicable Listing Rules, the Company shall appoint a litigious and non-litigious agent in Taiwan (the " Litigious and Non-Litigious Agent "). The Litigious and Non-Litigious Agent shall be the responsible person of the Company in Taiwan and shall have residence or domicile in Taiwan. The Company shall report to the Commission in respect of the name, residence or domicile and authorization document of the Litigious and Non-Litigious Agent. In case of any change of the name, residence or domicile and authorization document of the Litigious and Non-Litigious Agent, the Company shall report to the Commission in respect of such change.

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附錄二

HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

Article 1 Legal Basis ��

��

Unless otherwise provided in the Applicable Listing Rules and the Law, the general meetings of the Company shall be held in accordance with the Rules.

��

Unless otherwise defined in the Rules, any capital letters as used in the Rules shall have the same meanings as defined in the Articles of Association of the Company (as amended or substituted from time to time; hereinafter "Articles").

�� ( �� ) ��

Article 2 Assembly and Attendance ��

Unless otherwise provided by the Applicable Listing Rules, general meetings of the Company shall be convened by the Board of Directors. ��

The Company shall specify the time and place for the Shareholders to register and other notable items in the meeting notice.

��

The Company shall prepare the notice of general meetings, the proxy form, and the information relating to the subject and description of proposals for recognition and for discussion, election and/or dismissal of directors and supervisors in the form of electronic file to be uploaded to the Market Observation Post System thirty (30) days before annual general meetings or fifteen (15) days before extraordinary general meetings. The meeting agenda for general meetings and supplemental meeting information shall be prepared in the form of electronic file to be uploaded to the Market Observation Post System twenty (21) days before annual general meetings or fifteen (15) days before extraordinary general meetings. The meeting agenda for general meetings and supplemental meeting information shall be ready for Shareholders' review at all time by fifteen (15) days before general meetings, and such information shall be available at the Company and its stock agent and be distributed at general meetings.

��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

The reasons for convening a general meeting shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form. ��

The matters required to be set out in the notice of the reasons for convening the general meeting shall not be raised by an extraordinary motion. ��

Prior to the book closure date before a annual general meeting is held, the Company shall publicly announce that it will receive shareholder proposals, and the location and time period for their submission; the period for submission of shareholder proposals may not be less than 10 days.

��

The proposal submitted by a Shareholders are limited to 300 words, and no proposal containing more than 300 words will be included in the meeting agenda. The shareholder making the proposal shall be present in person or by proxy at the annual general meeting and take part in discussion of the proposal.

��

Prior to the date for issuance of notice of a general meeting, the Company shall inform the Shareholders who submitted proposals of the proposal screening results, and shall list in the meeting notice the proposals that conform to the provisions of this Article. At the general meeting the Board of Directors shall explain the reasons for exclusion of any shareholder proposals not included in the agenda.

��

The reception of the register of the Shareholders as mentioned in the preceding paragraph shall begin thirty minutes prior to the meeting. The place for registration shall be clearly directed, and there shall be sufficient and qualified persons to handle the registration. ��

For each general meeting, a Shareholder may appoint a proxy to attend the

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

meeting by providing the proxy form issued by the Company and stating the scope of the proxy's authorization,

��

A Shareholder may only execute one (1) proxy form and appoint one (1) proxy for each general meeting, and shall serve such written proxy to the Company no later than five (5) days prior to the meeting date. In case the Company receives two (2) or more written proxies from one (1) Shareholder, the first one arriving at the Company shall prevail unless an explicit statement to revoke the previous written proxy is made in the proxy which comes later.

��

After a proxy is delivered to the Company, if the Shareholder issuing the proxy intends to attend the general meeting in person or exercise the voting rights in writing or by way of electronic transmission, the Shareholder shall issue a written notice to the Company to revoke the proxy at least two (2) days prior to the general meeting. If the revocation is not made during the prescribed period, the votes casted by the person as proxy shall prevail. ��

Each Shareholder, or the proxy appointed by a Shareholder (hereinafter collectively referred to as the � Shareholders � ), shall attend the general meeting with the attendance card, sign-in card or other supporting document. Solicitors soliciting proxy forms shall bring also the identification documents for verification.

�� ( �� ) ��

The Company shall provide a sign-in book allowing attending Shareholders to sign in or require attending Shareholders to submit attendance cards in lieu of signing in.

��

The Company shall furnish attending Shareholders with the meeting agenda book, annual report, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of Directors or Independent Directors, pre-printed ballots shall also be furnished.

��

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HIROCA HOLDINGS LTD. ��

PROCEDURAL RULES OF GENERAL MEETING

��

�

Unless otherwise regulated in the Applicable Listing Rules or the Law, corporate Shareholders' attendance of a general meeting shall be in accordance with the Articles.

��

Article 3 Calculation of Attending Shares ��

��

On the day of a shareholders meeting, the Company shall compile in the prescribed format a statistical statement of the number of shares obtained by solicitors through solicitation and the number of shares represented by proxies, and shall make an express disclosure of the same at the place of the general meeting.

��

The number of Shares represented by Shareholders attending the general meeting shall be calculated in accordance with the sign-in book or the number of attendance cards submitted by Shareholders plus the number of shares in which the voting rights are exercised by correspondence or electronically.

��

Article 4 Venue and Time of General Meetings ��

��

According to the Articles and the Applicable Listing Rules, all general meetings shall be convened at such venues convenient for Shareholders' attendance and suitable for convention, and shall not begin earlier than 9:00 a.m. or later than 3:00 p.m. Full consideration shall be given to the opinions of the independent directors with respect to the place and time of the meeting.

��

Article 5 Identification of Appointed Professionals and Other Relevant Persons �� Who May Be Present ��

The Company may appoint its lawyer(s), accountant(s) or other relevant person(s) to be present at a general meeting. All supporting staff for the general meeting shall wear an identification badge or arm-band. ��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

Article 6 Audio Recording and Videotaping of Meetings for Evidence ��

The Company shall record, consecutively by audio and video, the whole process from the registration of the Shareholders, proceeding of the meeting to the procedure of the voting and vote-counting.

� � ��

The audio and video materials recorded as mentioned in the preceding paragraph shall be kept at least one year. However, if a Shareholder files a lawsuit pursuant to the Applicable Listing Rules, the aforementioned materials shall be retained until the end of the litigation.

��

Article 7 The Chairman and Agent ��

Subject to the Applicable Listing Rules, the Chairman, if any, of the Board of Directors shall preside as chairman at every general meeting of the Company convened by the Board of Directors. In case the Chairman is on leave or absent or can not exercise his/her power and authority for any cause, he/she shall designate one of the other Directors to act on his/her behalf. In the absence of such a designation, the Directors shall elect from among themselves an acting chairman for the meeting.

�� ( �� ) ��

The Director, acting on behalf of the Chairman as the chairman of the general meeting, as mentioned in the preceding paragraph, shall be the one who is in the position of Director for more than six (6) months and who understand the financial and business operations of the Company. The same shall apply to the representative of a corporate Director.

��

It is advisable that the general meetings convened by the Board of Directors be attended by a majority of the Directors.

��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

For a general meeting convened by any other person having the convening right, such person shall act as the chairman of that meeting; provided that if there are two (2) or more persons jointly having the convening right, the chairman of the meeting shall be elected from those persons.

��

Article 8 Convention of A Meeting ��

The chairman shall call the general meeting to order at the time scheduled for the general meeting. If the number of Shares represented by the attending Shareholders has not yet constituted the quorum (more than an aggregate of one-half (1/2) of all Shares in issue present in person or by proxy and entitled to vote) at the time scheduled for the general meeting, the chairman may postpone the time for the meeting. The postponements shall be limited to two times at most, and the general meeting shall not be postponed for more than one hour in total. If after two postponements the number of Shares represented by the attending Shareholders has not yet constituted more than one-third (1/3) of all Shares in issue present in person or by proxy and entitled to vote, the chairman shall declare the meeting adjourned, or, if permitted by the Applicable Listing Rules, a tentative resolution may be passed in accordance with the Applicable Listing Rules, provided that all Shareholders shall be notified of the tentative resolution and another general meeting shall be convened within one (1) month Before the end of such a meeting, if the number of Shares represented by the attending Shareholders has already constituted more than an aggregate of one-half (1/2) of all Shares in issue, the chairman may put the tentative resolution(s) already passed to the Shareholders' resolution again in accordance with the Applicable Listing Rules.

�� ( �� ) ��

Article 9 Proposal Discussion ��

��

The agenda of general meeting shall be set by the Board of Directors if the meeting is convened by the Board of Directors. Unless otherwise approved in the general meeting, the general meeting shall proceed in accordance with the agenda.

��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

��

The preceding paragraph applies to circumstances where the general meeting is convened by any person, other than the Board of Directors, entitled to convene such general meeting.

��

Unless otherwise resolved at the general meeting or in accordance with Article 17 of the Rules, the chairman cannot announce adjournment of the general meeting before all items listed in the agenda are resolved; after a meeting is adjourned, Shareholders shall not elect a chairman and resume the meeting at the same or another venue. In case that the chairman adjourns the general meeting in violation of the Rules, other members of the Board of Directors shall promptly assist the attending Shareholders to elect, by a majority of votes represented by attending Shareholders present in the general meeting, another person to serve as chairman to continue the general meeting in accordance with due procedures.

��

The chairman shall provide sufficient time for the explanation and discussion of all items listed in the agenda and amendments submitted by Shareholders. The chairman may announce an end of discussion and submit an item for a vote if the chairman deems that the agenda item is ready for voting and the discussion and amendments proposed complied with the Applicable Listing Rules and the Articles.

��

Article 10 Speech of Shareholder ��

When a Shareholder attending the general meeting wishes to speak, a speech note should be filled out with summary of the speech, the Shareholder’s account number (or the number of attendance card) and the account name of the Shareholder. The sequence of speeches shall be determined by the chairman.

��

If any attending Shareholder at the general meeting submits a speech note but does not speak, no speech shall be deemed to have been made by such Shareholder. In case contents of the speech of a Shareholder are

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

inconsistent with the contents of the speech note, the content of actual speech shall prevail.

��

Any Shareholder may not speak more than twice concerning the same item without chairman’s consent, and each speech time shall not exceed five minutes. In case the speech of any Shareholder violates this paragraph or is outside the scope of the agenda item, the chairman may stop the speech of such Shareholder.

��

�

Unless otherwise permitted by the chairman and the speaking Shareholder, no Shareholder shall interrupt the speech of other Shareholders. The chairman shall stop such interruption.

��

If a corporate Shareholder has appointed two or more representatives to attend the general meeting, only one representative can speak for each agenda item.

��

After the speech of any Shareholder, the Chairman may make responses by him or herself or appoint an appropriate person to respond. ��

Article 11 Proposal by Shareholder ��

��

In accordance with the Applicable Listing Rules and subject to Article 52 of the Articles, any Shareholders who individually or collectively hold one percent (1%) or more of the total number of issued Shares of the Company may submit to the Company a proposal for discussion at the annual general meeting.

�� 52 ��

Article 12 Calculation of Voting Shares and Recusal ��

��

Voting at a general meeting shall be based on the number of Shares. ��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

The Shares held by any Shareholders with no voting rights shall not be included in the total number of issued Shares while voting on resolutions in the general meeting.

��

To the extent required by the Applicable Listing Rules and in accordance with Article 66 of the Articles, any Shareholder who bears a personal interest that may conflict with and impair the interest of the Company in respect of any proposed matter for consideration an approval at a general meeting shall abstain from voting any of the Shares that such Shareholder should otherwise be entitled to vote in person, as a proxy or corporate representative with respect to said matter.

�� 66 ��

Any Shares held by any Shareholders who are not permitted to exercise voting rights in the preceding paragraph shall not be counted in the number of votes of Shareholders present at the general meeting for relevant resolutions.

��

Except for Taiwan trust enterprises or Shareholders’ Service Agencies approved by Taiwan competent authorities, when a person who acts as the proxy for two or more Shareholders concurrently, the number of votes represented by him shall not exceed three percent of the total number of votes of the Company and the portion of excessive votes represented by such proxy shall not be counted.

��

Article 13 Principle for Voting Right ��

Subject to the Articles and any rights and restrictions for the time being attached to any Share, every Shareholder and every Person represented by proxy shall have one vote for each Share of which he or the Person represented by proxy is the holder.

��

At the time of voting, for each proposal, the chairman of the general meeting or a person designated by the chairman of the general meeting shall

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

first announce the total number of voting rights represented by the attending Shareholders, and then the Shareholders shall vote on each of the proposals presented at the meeting and the result of the vote indicating Shareholders' consent, objection or abstaining from voting shall be entered at the Market Observation Post System on the day immediately following the convention of the Shareholders' meeting.

��

Article 14 Voting on Proposal ��

Unless otherwise provided for under the Applicable Listing Rules or the Articles, a proposal put to a vote shall be approved by consent of a majority of Shareholders present at the meeting attended.

��

In case of an amendment proposal or substitute proposal to an original proposal, the chairman shall decide on the order of vote together with the original proposal. However, if one of the proposals has been approved, the others shall be deemed overruled and no further vote is required. ��

If the matters put to a resolution at a general meeting constitute material information under the Applicable Listing Rules, the Company shall upload the content of such resolution to the Market Observation Post System within the prescribed time period.

��

Article 15 Checking and Counting Ballots ��

��

The chairman shall appoint persons responsible for checking and counting ballots during votes on agenda items. However, the persons responsible for checking ballots must be Shareholders.

��

The voting or the vote-counting procedure for the proposal of election shall be carried out publicly in the place the general meeting is held. The resolution, including the weight of the poll, shall be announced immediately after the vote-counting procedure is completed, and shall be recorded. � ��

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING ��

The election of Directors or Supervisors at a general meeting shall be held in accordance with the applicable election and appointment rules adopted by the Company, and the voting results shall be announced on-site immediately. The ballots for the election shall be sealed with the signatures of the monitoring personnel and kept in proper custody for at least 1 year. If, however, a Shareholder files a lawsuit pursuant to the Applicable Listing Rules, the ballots shall be retained until the end of the litigation.

��

Article 16 ��

Meeting Minutes ��

Any resolutions made at a general meeting shall be compiled in the form of meeting minutes. The chairman shall affix his/her signature or seal to the meeting minutes, which shall be issued to shareholders within twenty days after the end of the general meeting. Meeting minutes may be produced and issued to Shareholders in electronic form. The Company may distribute the meeting minutes by means of a public announcement made through the Market Observation Post System.

��

The meeting minutes must faithfully record the meeting's date (year, month, day), place, Chairman's name, resolution method, summary of proceedings, and results of resolutions. Meeting minutes shall be kept during the existence of the Company.

��

The number of votes casted for and against a resolution and the total number of votes cast shall be recorded in the meeting minutes.

�� ( �� ) ��

Article 17

� Intermission and Resumption of A Meeting ��

��

During the general meeting, the chairman may, at his or her discretion, set time for intermission. In exceptional cases, when there are incidents that temporarily prevent the normal progress of the general meeting, the chairman may decide to temporarily suspend the general meeting and announce, depending on the situation, the time that the meeting will resume.

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HIROCA HOLDINGS LTD. �� PROCEDURAL RULES OF GENERAL MEETING

��

Before the agenda set for the general meeting are completed, if the meeting venue cannot continue to be used for the general meeting, the chairman may seek another venue to resume the general meeting. Upon approval by Ordinary Resolution, the chairman may (and shall if so directed by the meeting) adjourn the general meeting if necessary.

�� ( �� ) ��

The Shareholders may resolve to adjourn or resume the general meeting within five days in accordance with the Applicable Listing Rules and the Articles.

��

Article 18 Preservation of Order at the Meeting Venue ��

The chairman may direct inspectors (or security guards) to assist in preserving the order at the meeting venue. Inspectors (or security guards) shall wear an arm-band with the word "Inspector" when assisting in preserving the order at the meeting venue.

�� ( �� ) �� ( �� ) ��

At the place of a general meeting, if a Shareholder attempts to speak through any device other than the public address equipment set up by the Company, the chairman may prevent the Shareholder from so doing. ��

The chairman may direct inspectors or security guards to ask Shareholders who violate the Rules, disobey the chairman's correction, impede the process of the meeting and do not comply after being asked to stop to leave the meeting venue.

��

Article 19 Enforcement and Amendment ��

��

Establishment and amendment to the Rules shall be subject to approval of the Board of Directors, which shall be further approved by Ordinary Resolution in the general meeting.

��

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附錄三

HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

Article	1	To establish a well-functioning election system for the Directors of the Company,
第一條		these Guidelines are established in accordance with the Applicable Listing Rules for compliance.
		為建立本公司良好董事選舉制度，爰依上市法令訂定本規範，以資遵循。
		Unless otherwise defined in these Guidelines, any capital letters as used in these
		Guidelines shall have the same meanings as defined in the Articles of
		Association of the Company (as amended or substituted from time to time;
		hereinafter "Articles").
		除本規範另有定義外，本規範所使用任何英文字首大寫之詞彙，其意義應與
		本公司公司章程(包括其隨時修改或被取代之版本；下稱「本章程」)中之定
		義相同。
Article	2	In the election of Directors of the Company, except as otherwise specified in the
第二條		Articles, the number of votes exercisable in respect of one Share shall be the
		same as the number of Directors to be elected, and the total number of votes per
		Share may be consolidated for election of one candidate or may be split for
		election of two or more candidates.
		本公司董事之選舉，除本章程另有規定外，每一股份有與應選出董事人數相
		同之選舉權，得集中選舉一人，或分配選舉數人。
Article	3	The Board of Directors shall prepare the number of ballots equal to the number
第三條		of Directors to be elected and shall fill in the number of votes to be distributed to
		the attending Members in a general meeting.
		董事會應製備與應選出董事人數相同之選舉票，並加填其權數，分發出席股
		東會之股東。
Article	4	Prior to the commencement of an election, the chairman shall appoint several
第四條		ballot examiners and ballot counters to perform related duties.
		選舉開始前，應由主席指定監票員、計票員各若干人，執行各項有關職務。
Article	5	The Board of Directors shall set up a ballot box for the election of Directors to be
第五條		inspected by the ballot examiners prior to the casting of ballots.
		董事之選舉，由董事會設置投票箱，於投票前由監票員當眾開驗。
Article	6	Where a candidate is also a Member, the person casting the vote shall specify the
第六條		account name and the Member number on the ballot in the column entitled

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

“ Candidate ” . If the candidate is not a Member, the person casting the vote shall specify the name and identification number of the candidate in the said column. Provided, however, if the candidate is a Member and a government entity or a juristic person, the person casting the vote shall specify the name of the government entity or jurisdiction person and may in addition specify the name of the representative of the government entity or juristic person. Where there are multiple representatives, the name of each representative shall be indicated.

被選舉人如為股東身分者，選舉人須在選舉票「被選舉人」欄填明被選舉人戶名及股東戶號；如非股東身分者，應填明被選舉人姓名及身分證統一編號。惟政府或法人股東為被選舉人時，選舉票之被選舉人戶名欄應填列該政府或法人名稱，亦得填列該政府或法人名稱及其代表人姓名；代表人有數人時，應分別加填代表人姓名。

Article 7 Independent Directors and non-Independent Directors shall be elected in the 第七條 same election, but the respective votes shall be separately calculated to determine the elected Independent Directors and non-Independent Directors. 董事之選票依獨立董事與非獨立董事一併選舉分別計票分別當選。

Article 8 The ballot shall be null and invalid upon occurrence of one of the following: 第八條選舉票有下列情事之一者無效：

Ballots which are not in compliance with these Guidelines. 不用本規範規定之選票。
Blank ballots which are cast into the ballot box; 以空白之選舉票投入投票箱者。
Scribbled and unidentifiable writing or writing which has been altered; 字跡模糊無法辨認或經塗改者。
A candidate who is also a Member whose account name and Member number are inconsistent with the information recorded in the Register of Members; where a candidate who is not a Member, the name and identification number provided are inconsistent upon further verification. 所填被選舉人如為股東身分者，其戶名、股東戶號與股東名簿不符者；

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

所填被選舉人如非股東身分者，其姓名、身份證統一編號經核對不符者。

Writing other than the name of the candidate or Member number (identification number) and the number of votes entitled.
除填被選舉人之戶名 ( 姓名 ) 或股東戶號 ( 身份證統一編號 ) 及分配選舉權數外，夾寫其它文字者。
The account name (name) or Member number (identification number) of the candidate has not been specified.

未填被選舉人之戶名 ( 姓名 ) 或股東戶號 ( 身份證統一編號 ) 者。

Two or more candidates are included in a single ballot. 同一選舉票填列被選舉人二人或二人以上者。

Article 9 第九條

The Directors of the Company shall be persons of legal ability elected in the general meeting. Pursuant to the number of Directors required under the Articles, the candidates to whom the ballots cast represent a prevailing number of votes shall be elected based on the result of the election as Independent Directors or non-Independent Directors, respectively in descending order. If two or more candidates receive an equal number of votes, a draw shall take place between these candidates to determine who shall be elected. Where a candidate is not present, the chairman shall draw on behalf of the candidate.

本公司董事，由股東會就有行為能力之人選任之。本公司董事選舉需根據本章程所定之名額，分別計算獨立董事及非獨立董事之選舉權數，由所得選舉票代表選舉權數較多者，分別依次當選。如有二人或二人以上所得權數相同而超過規定名額時，由得權數相同者抽籤決定，未在場者由主席代為抽籤。

A Director elected pursuant to the above shall be appointed a Director of the Company; where, upon further verification, it is confirmed that the information of an elected Director is non-conforming or that the election of an elected Director shall be null pursuant to the Applicable Listing Rules, the candidate receiving the second most votes to such Director in the same general meeting shall be elected to fill the vacancy.

依第一項同時當選為董事者，應自行決定充任董事，或當選之董事經查核確認其個人資料不符或依上市法令規定當選失其效力者，其缺額由原選次多數之被選舉人於當次股東會中宣佈遞充。

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HIROCA HOLDINGS LTD. 廣華控股有限公司 GUIDELINES GOVERNING ELECTION OF DIRECTORS 董事選舉規範

The Company shall not elect supervisors when it has established the Audit Committee.

本公司設置審計委員會時不另選舉監察人。

Article 10 Ballots shall be counted upon completion of the voting procedures and the result 第十條 of the ballot counting shall be announced by the chairman. 投票完畢後當場開票，開票結果由主席當場宣佈。
Article 11 The election of candidate who is disqualified by the Applicable Listing Rules 第十一條 (i.e. Paragraph 3(4) of Article 26-3 of the Taiwan Securities and Exchange Act) shall be ineffective.

不符合上市法令 ( 即台灣證券交易法第二十六條之三第三項第四項 ) 規定者，當選失其效力。

Article 12 The Board of Directors shall send each elected Director a notice of appointment. 第十二條當選之董事由本公司董事會分別發給當選通知書。
Article 13[Establishment and amendment to these Guidelines shall be subject to approval of ] the Board of Directors, which shall be further approved by Ordinary Resolution
第十三條 at a general meeting.

本規範之訂定及修正應經本公司董事會同意，並經股東會之普通決議通過。

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附錄四

廣華控股有限公司

董事持股情形

一、本公司董事截至民國一○四年股東常會停止過戶開始日 (104 年 4 月 7 日 ) 之法定成數及股數如下：
本公司發行普通股發行股數為 83,840,000 股
全體董事應持有法定股數 6,707,200 股
全體監察人應持有法定股數：本公司因設置審計委員會，故不適用
二、本公司截至股東會停止過戶開始日止，股東名簿記載之個別及全體董事持股情形如下：

104 年 4 月 7 日

			104 年4 月7日
職稱	姓名		持有股數
董事長	余澤民		13,816,847
董事	陳文中		1,725,001
董事	張家祥		670,955
獨立董事	蔡宏明		0
獨立董事	李春興		0
獨立董事	徐宏文		0
全體董事實際持有股數		16,212,803

註：本公司截至股東會停止過戶日止，全體董事持股數符合證券交易法第二十六條之規定。

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附錄五

本次無償配股對公司營業績效、每股盈餘及股東投報酬率之影響：本公司本年度並無無償配股，故不適用。

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條號	修訂條文	原條文	說明
1	「子公司」意指依國際會計準則第27號與第28號認屬本公司之子公司者； "Subsidiaries" refers to the subsidiaries of the Company defined under No. 27 and No. 28 of the IFRS (i.e., International Financial Reporting Standards).	13, 17, 130 ~~前述「子公司」係依據國際會計~~ ~~準則第27 號與第28 號之規定。~~ ~~The term "Subsidiaries" above~~ ~~refers to the companies defined~~ ~~under No. 27 and No. 28 of the~~ ~~IFRS~~ ~~(i.e.,~~ ~~International~~ ~~Financial Reporting Standards).~~	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款中之重複定義。
13	根據上市法令規定，發行新股時，董事會得保留不超過百分之十五(15%)之新股供本公司及/或子公司之員工認購，得認購新股員工之資格由董事會依其合理裁量決定之。 Subject to the Applicable Listing Rules, uppon each issuance of new Shares, the Directors may reserve not more than fifteen percent (15%) of the new shares for subscription by the employees of the Company and/or any Subsidiaries who are determined by the Board in its reasonable discretion.	根據上市法令規定，發行新股時，董事會得保留不超過百分之十五(15%)之新股供本公司及/或 ~~本公司子~~公司之員工認購，得認購新股員工之資格由董事會依其合理裁量決定之~~。前述「子公司」~~ ~~係依據國際會計準則第27 號與~~ ~~第28 號之規定。~~ Subject to the Applicable Listing Rules, uppon each issuance of new Shares, the Directors may reserve not more than fifteen percent (15%) of the new shares for subscription by the employees of the Company and/or any Subsidiaries~~of the~~ ~~Company w~~ho are determined by the Board in its reasonable discretion.~~The term~~ ~~"Subsidiaries" above refers to~~ ~~the companies defined under~~ ~~No. 27 and No. 28 of the IFRS~~ ~~(i.e., International Financial~~ ~~Reporting Standards).~~	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款中之重複定義。
17	在上市法令範圍內，本公司得經董事會以三分之二以上董事之出席及出席董事過半數同意之決議，通過並採用一個或更多員工激勵計畫(例如員工認股權計畫)，並依該計畫發行股份或選擇權、認股權憑證或其他得以取得股份之類似證券給任何本公司及	在上市法令範圍內，本公司得經董事會以三分之二以上董事之出席及出席董事過半數同意之決議，通過並採用一個或更多員工激勵計畫(例如員工認股權計畫)，並依該計畫發行股份或選擇權、認股權憑證或其他得以取得股份之類似證券給任何本公司及	「子公司」之定義原散落於不同條款，爰納入第1 條統一定義，並刪除其他條款

條號		修訂條文			原條文	說明
		/或子公司之員工，使其得認購股份。員工依任何員工認股權方案取得之股份、選擇權、認股權憑證或其他得以取得股份之類似證券不得轉讓，但因繼承者不在此限。 Subject to the Applicable Listing Rules, the Company may, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-thirds (2/3) or more of the Directors, adopt one (1) or more employee incentive programmes (such as employee stock option plan) pursuant to which shares, options, warrants, or other similar instruments to acquire Shares may be granted to employees of the Company and/or any Subsidiaries to subscribe for Shares. The shares, options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be non-transferable, except to the heirs of the employees.		/或~~本公司子~~公司之員工，使其得認購股份。員工依任何員工認股權方案取得之股份、選擇權、認股權憑證或其他得以取得股份之類似證券不得轉讓，但因繼承者不在此限。~~前述「子公司」係依~~ ~~據國際會計準則第27 號與第28~~ ~~號之規定。~~ Subject to the Applicable Listing Rules, the Company may, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-thirds (2/3) or more of the Directors, adopt one (1) or more employee incentive programmes (such as employee stock option plan) pursuant to which shares, options, warrants, or other similar instruments to acquire Shares may be granted to employees of the Company and/or any Subsidiaries~~of the~~ ~~Company~~ ~~t~~o subscribe for Shares. The shares, options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be non-transferable, except to the heirs of the employees. ~~The term "Subsidiaries" above~~ ~~refers to the companies defined~~ ~~under No. 27 and No. 28 of the~~ ~~IFRS~~ ~~(i.e.,~~ ~~International~~ ~~Financial Reporting Standards).~~		中之重複定義。
79		本公司得採行候選人提名機制選舉董事；但獨立董事之選舉應採候選人提名機制。該提名機制之規則與程序應符合不時經董事會及普通決議通過所制定的政策，該政策應符合公司法、本章程條款及上市法令。除本章程或上市法令另有規定外，本公司應另遵守董事選舉規範之規定。		董事會得採~~用符合上市法令的候~~ 選人提名機制。該提名機制之規則與程序應符合不時經董事會及普通決議通過所制定的政策，該政策應符合公司法、本章程條款及上市法令。除本章程或上市法令另有規定外，本公司應另遵守董事選舉規範之規定。		配合證交所要求修改章程文字。

AI assistant

Hiroca — AGM Information 2015

51782_rns_2015-07-22_5fe978b3-ca95-462c-bbd7-08af953ebf23.pdf

一 ○ 四年股東常會

目 錄

廣華控股有限公司一○四年股東常會程序

廣華控股有限公司一○四年股東常會議程

報告事項

第三案

承認事項

案 由：一○三年度決算表冊案案，敬請 承認。

說 明：

討論暨選舉事項

決 議：

廣華控股董事解除競業禁止名單

第四案

廣華控股有限公司獨立董事候選人名單

決 議：

臨時動議

散 會

致股東報告書

( 三 ) 獲利能力分析

廣華控股有限公司

審計委員會查核報告書

此致

廣華控股有限公司

廣華控股有限公司

誠信經營作業程序及行為指南

第1 條（訂定目的及適用範圍）

第2 條（適用對象）

第3 條（不誠信行為）

第4 條（利益態樣）

第5 條（專責單位）

廣華控股有限公司

誠信經營作業程序及行為指南

廣華控股有限公司

誠信經營作業程序及行為指南

廣華控股有限公司

誠信經營作業程序及行為指南

廣華控股有限公司

誠信經營作業程序及行為指南

第14 條（保密協定）

第15 條（禁止侵害智慧財產權）

廣華控股有限公司

誠信經營作業程序及行為指南

第22 條（公司人員涉不誠信行為之處理）

廣華控股有限公司

誠信經營作業程序及行為指南

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Hiroca Holdings Ltd. ( 開曼 ) 章程修訂條文對照表

HIROCA HOLDINGS LTD.

廣華控股有限公司

Hiroca Holdings Ltd.

廣華控股有限公司

Hiroca Holdings Ltd.

修訂和重述版

Hiroca Holdings Ltd.

序言

私募

股份權利變更

股票

畸零股

股份轉讓

股份轉移

決議之表決

股份之贖回與買回

庫藏股

股份停止過戶日或基準日

Hiroca AGM Information 2015

目錄

案由：一○三年度決算表冊案案，敬請承認。

說明：

決議：

決議：

散會

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