Hiroca — Governance Information 2013

Jul 16, 2013

HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

一 Article 1 第 條

Purpose and Legal Basis 目的與法令依據

The Procedures are established for purpose of giving reference for granting of loans to a third party by the Company.

為使本公司資金貸與他人作業程序有所依循，特訂立本程序。

Unless otherwise defined in the Procedures, any capital letters as used in the Procedures 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").

除本程序另有定義外，本程序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。

The Procedures are established pursuant to the Applicable Listing Rules. Any matter not specified herein shall be subject to the Applicable Listing Rules.

本程序係依據上市法令之規定辦理。本程序如有未盡事宜，悉依上市法令辦理。

Article 2 第二條 Applicable Subjects 適用範圍

1. A person with business transactions with the Company;

與本公司間有業務往來者；

1. Where short-term financing between the Company and the third party is necessary ;

與本公司間有短期融通資金之必要者；

1. The subject shall conform to the Applicable Listing Rules and the Law.

貸與對象以符合上市法令或法律之規定者為限。

“Short-term” in Subparagraph 2 means one year; provided, however, where the Company’s operating cycle exceeds one year, such operating cycle shall prevail.

第二項所稱「短期」，係指一年。但本公司之營業週期長於一年者，以營業週期為準。

Article 3 第三條

Reasons and Necessity for Granting of Loan 資金貸與他人之原因及必要性

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

1. Where funds are lent to a company or business with business relationships with the Company, such loan shall be granted in accordance with Subparagraph 2 of Article 4; loan may be granted due to short-term financing need only under one of the following circumstances:

本公司與他公司或行號間因業務往來關係從事資金貸與者，應依第四條第二項之規 定；因有短期融通資金之必要從事資金貸與者，以下列情形為限：

• (A) a subsidiary of the Company of which the Company holds fifty percent or more of its shares having a business need for short-term financing;

本公司持股達百分之五十以上之子公司因業務需要而有短期融通資金之必要者。

• (B) where short-term financing is required for a company or business due to purchase of materials or operational needs; or

他公司或行號因購料或營運週轉需要而有短期融通資金之必要者。

• (C) where the loan is approved by the Board of the Company.

其他經本公司董事會同意資金貸與者。

Article 4 第四條 Total Amount of Loan and Limits to Individual Subjects 資金貸與總額及個別對象之額度

1. The accumulated total of loans granted shall not exceed twenty-five percent ofthe business net value of the Company; provided, however, where funds are lent to a company or business with short-term financing need, the accumulated total of such loans shall not exceed twenty percent of the business net value of the Company;

本公司總貸與金額以不超過本公司淨值的百分之二十五為限，惟因公司間或與行號間 有短期融通資金之必要而將資金貸與他人之總額，以不超過本公司淨值的百分之二十 為限。

1. The amount of an individual loan granted by the Company to a company or business with business relationship with the Company shall not exceed the business transaction amount between the parties. “Business transaction amount” refers to the amount of purchase or sale between the parties,whichever is higher;

與本公司有業務往來之公司或行號，個別貸與金額以不超過雙方間業務往來金額為 限。所稱業務往來金額係指雙方間進貨或銷貨金額孰高者。

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

1. Where funds are lent to a company or business with short-term financial need, each individual loan shall not exceed ten percent of the business net value of the Company.

有短期融通資金必要之公司或行號，個別貸與金額以不超過本公司淨值百分之十為 限。

Article 5 第五條 Procedures for Granting of Loan 貸與作業程序

1. Credit Investigation 徵信

The borrower shall provide required company information and financial information together with the written application for the loan to be submitted to the Company. Upon receipt of the application, the financial department of the Company shall investigate, evaluate and draft report on the business, financial condition, repayment capability, creditworthiness and profitability of the borrower as well as the purpose of the loan. The detailed evaluation to be conducted by the financial department shall include at least the following:

本公司辦理資金貸與事項，應由借款人先檢附必要之公司資料及財務資料，向本公司 以書面申請融資額度。本公司受理申請後，應由財務單位就貸與對象之所營事業、財 務狀況、償債能力與信用、獲利能力及借款用途予以調查、評估，並擬具報告。財務 部針對資金貸與對象作調查詳細評估審查，評估事項至少應包括：

• (A)necessity and reasonableness of the loan;

資金貸與他人之必要性及合理性；

• (B)necessity of such loan and the amount of loan in light of the borrower’s financial condition;

以資金貸與對象之財務狀況衡量資金貸與金額是否必須；

• (C)whether the accumulated loan amount is with in the loan limit ;

累積資金貸與金額是否仍在限額以內；

• (D)the risk on the Company’s operation and financial conditions as well as the impact on the rights of the Members;

對本公司之營運風險、財務狀況及股東權益之影響；

• (E)whether collateral is required and appraisal on the value of the co llateral; and

應否取得擔保品及擔保品之評估價值；及

• (F)credit investigation and risk evaluation of the borrower shall be attached .

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

檢附資金貸與對象徵信及風險評估紀錄。

2. Securities 保全

In granting of loan, mortgage on real property or personal property shall be required where necessary. The abovementioned security may be substituted with guarantees by an individual or company with substantial assets at the Board's discretion based on the credit investigation report provided by the financial department. For guarantees made by a company, the articles of association of such company shall be checked for conformity.

本公司辦理資金貸與事項時，必要時應辦理動產或不動產之抵押設定。前項債權擔 保，債務人如提供相當資力及信用之個人或公司為保證，以代替提供擔保品者，董事 會得參酌財務單位之徵信報告辦理；以公司為保證者，應注意其章程是否有訂定得為 保證之條款。

3. Scope 授權範圍

After the financial department has conducted a credit investigation, the term of each loan and relevant matters shall be submitted to the general manager for approval and further to the Board for its approval. No other person may be authorized to make such decision. The comments of each Independent Director shall be duly considered, and the concurring or objecting position of such Independent Director shall be clearly recorded in the Board meeting minutes, including any reason for objection.

本公司辦理資金貸與事項，經本公司財務單位徵信後，呈總經理核准並提報董事會決 議通過後辦理，不得授權其他人決定。並應充分考量各獨立董事之意見，將其同意或 反對之明確意見及反對之理由列入董事會紀錄。

Loans between the Company and it parent company, or between the Company's subsidiaries, shall be submitted to the Board for approval pursuant to the foregoing. The Board may authorize the Chairman to make severalloans or recurring loans to the same borrower to the extent within a specific amount and within a period no longer than one year. "Specific amount" as referred to above shall mean that the authorized amount of loans by the Company or its subsidiary to an individual entity shall not exceed ten percent of the Company’s net value in its most recent financial statement except loans between the Company's subsidiaries out side of the Republic of China of whom the Company directly or indirectly holds one hundred percent of voting shares.

本公司與其母公司或子公司間，或本公司之子公司間之資金貸與，亦應依上述規定提 董事會決議，並得授權董事長對同一貸與對象於董事會決議之一定額度及不超過一年 之期間內分次撥貸或循環動用。前述所稱一定額度，除本公司直接及間接持有表決權 股份百分之百之中華民國境外之公司間之資金貸與外，本公司或本公司之子公司對單

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

一企業之資金貸與之授權額度不得超過本公司最近期財務報表淨值百分之十。

Article 6 第六條

Financing Period and Calculation of Interest 貸與期限及計息方式

1. The term of each loan and calculation of interest shall be determined by the Board based on the borrower and the particular loan limit.

本公司辦理融資之期限及計息方式，依各別融資對象及融資額度，由董事會決議行之。

1. If the borrower cannot for any reason perform according to the terms of the loan agreement, the Company shall act on or claim against the collateral provided or the guarantor in accordance with the law, and in such case a liquidated damages calculated at ten percent in addition to the stipulated interest rate shall be charged.

融資對象如因故未能履行融資契約，本公司得就其所提供之擔保品或保證人，依法逕 行處分及追償，並按約定利率加收百分之十違約金。

Article 7 第七條

Subsequent Monitoring and Procedures for Dealing with Delinquencies for Approved

Loans

、 已貸與金額之後續控管措施 逾期債權處理程序

1. Once drawdown on a loan has been made, the financial, business and relevant credit conditions of the borrower and the guarantor shall be regularlymonitored. Where collateral is provided, changes in its values shall be noted, and any material change thereto shall be immediately reported to the Chairman and be dealt with according to the relevant instruction.

貸款撥放後，應經常注意借款人及保證人之財務、業務以及相關信用狀況等，如有提 供擔保品者，並應注意其擔保價值有無變動情形，遇有重大變化時，應立刻通報董事 長，並依指示為適當之處理。

1. When the borrower is making a repayment upon or prior to maturity, the interest shall first be calculated and repaid together with the principal, before the cancellation and return of the relevant evidence of claim to the borrow or the cancellation of the mortgage registration.

借款人於貸款到期或到期前償還借款時，應先計算應付之利息，連同本金一併清償 後，方可將本票借款等註銷歸還借款人或辦理抵押權塗銷。

1. Once a loan has been approved by the Board, the financial department may, subject to the

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans 資金貸與他人作業程序

financial needs of the borrower, disburse payment in a lump sum or in installments, and the borrower may make one repayment or repay in installments; provided, however, the outstanding loan amount may not exceed the limit set forth under Article 4. The Company may act on or claim against the collateral or guarantor provided by the borrower for any violation thereof.

資金貸與案件經董事會決議通過者，財務單位得視融資對象資金需求情形一次或分次 撥款，融資對象亦得一次或分次償還，但借款餘額不得超過第四條規定之最高金額。 違者本公司得就其所提供之擔保品或保證人，依法逕行處分及追償。

Article 8 第八條

Internal Audit 內部稽核

1. A written record shall be established specifying the borrower, loan amount, date of Board approval, drawdown date, and any other matters required to be reviewed and evaluated by the Procedures.

本公司辦理資金貸與事項，應建立備查簿，就資金貸與之對象、金額、董事會通過日 期、資金貸放日期及依本程序規定應審慎評估之事項詳予登載備查。

1. The internal audit staff shall audit and evaluate the implementation of the Procedures at least on a quarterly basis and prepare written record of such audit. In the event that a material violation is discovered, the Independent Directors of the Audit Committee shall be notified in writing immediately and sanctions shall be taken against the responsible manager and supervisor.

本公司內部稽核人員應至少每季稽核本程序及其執行情形，並作成書面紀錄，如發現 重大違規情事，應即以書面通知審計委員會各獨立董事，並視違反情況予以處分經理 人及主辦人員。

1. If due to a change of circumstances of the Company, the borrower becomes non-conforming with the Procedures or if the outstanding balance of the loan exceeds the limit required thereof, an improvement plan shall be adopted and submitted to the Independent Directors of the Audit Committee. The improvement plan shall be executed in accordance with the timeline specified therein.

本公司因情事變更，致貸與對象不符本程序規定或餘額超限時，應訂定改善計畫，並 將相關改善計畫送審計委員會各獨立董事，並依計畫時程完成改善。

Article 9

第九條 Public Announcement and Declaration 公告申報

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans

資金貸與他人作業程序

1. The Company shall, prior to the tenth day of each month, publicly disclose the Company and its subsidiaries’ the total loan amount and the balance of the granted loans for the preceding month.

本公司應於每月十日前公告申報本公司及子公司上月份資金貸與餘額。

1. Where the total loan amount and balance of the granted loans of the Company reach one of the following thresholds, the Company shall make the relevant declaration within two days from the day of such occurrence:

本公司資金貸與餘額達下列標準之一者，應於事實發生日之即日起算二日內公告申 報：

• (A)The loan amount and balance of the granted loans of the Company and its subsidiaries reach twenty percent or more of the Company’s business net value in its most recent financial statement;

本公司及其子公司資金貸與他人之餘額達本公司最近期財務報表淨值百分之二十以 上。

• (B)The loan amount and balance of the granted loans of the Company and its subsidiaries in respect of a single company or a business reach ten percent or more of the Company’s business net value in its most recent financial statement;

本公司及其子公司對單一企業資金貸與餘額達本公司最近期財務報表淨值百分之十 以上。

• (C)The amount of the newly granted loan of the Company or its subsidiaries exceeds Ten Million New Taiwan Dollars and has reached two percent or more of the net value in the most recent financial statement of the Company.

本公司或其子公司新增資金貸與金額達新臺幣一千萬元以上且達本公司最近期財務 報表淨值百分之二以上。

• (D)Where a subsidiary of the Company is not a public company in the ROC, preceding subparagraph (C) above shall be applicable to the Company where such subsidiary has met the announcement threshold.

本公司之子公司非屬台灣之公開發行公司者，該子公司有前款應公告申報之事項，應 由本公司為之。

Article 10 第十條

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Granting of Loans

資金貸與他人作業程序

Control and Management for Loans to Third Parties by Subsidiaries 對子公司資金貸與他人之控管

Where a subsidiary of the Company proposes to grant a loan to a third party, the Company shall require the subsidiary to establish procedures for granting of loans in accordance with the Procedures and shall conform with such procedures.

本公司之子公司擬將資金貸與他人時，本公司應命子公司依本程序規定訂定資金貸與 他人作業程序，並應依所定作業程序辦理。

一 Article 11 第十 條

Others 其他事項

The Company shall evaluate the status of loans and make adequate provision of bad debts, as well as make appropriate disclosure of relevant information in the financial reports and provide the certifying accountants with relevant information for conducting the necessary audit, so that appropriate audit reports may be issued.

本公司應依評估資金貸與情形並提列適足之備抵壞帳，且於財務報告中適當揭露有關 資訊，並提供相關資料以供會計師執行必要查核程序，出具允當之查核報告。

Article 12 第十二條 Implementation and Amendment 實施與修訂

The Procedures and any amendment thereof shall be effective upon approval by the Board and review of the Independent Directors of the Audit Committee, subject to the Ordinary Resolution in the general meeting. Any objection by the Director which is recorded or in writing shall be submitted to each of the Independent Directors of the Audit Committee and to the general meeting for discussion.

本程序經董事會通過後，送審計委員會各獨立董事審查，並提報股東會以普通決議通 過後實施，修正時亦同。如有董事表示異議且有紀錄或書面聲明者，公司並應將董事 異議資料送審計委員會各獨立董事，並提報股東會討論。

The comments of each of the Independent Directors of the Audit Committee shall be fully considered by the Board of Directors during deliberations pursuant to the preceding subparagraph, and the concurring or objecting position of the Independent Directors and any objection reasons shall be clearly recorded in the Board meeting minutes.

本公司依前項規定將作業程序提報董事會討論時，應充分考量審計委員會各獨立董事 之意見，並將其同意或反對之明確意見及反對之理由列入董事會紀錄。

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees

背書保證作業程序

一 Article 1 第 條

Purpose 目的

Endorsement and guarantees made by the Company shall be subject to these Procedures. Any matter not specified herein shall be subject to the Applicable Listing Rules.

本公司有關對外背書保證事項依本程序之規定辦理。本程序如有未盡事宜，悉依上 市法令辦理。

Unless otherwise defined in the Procedures, any capital letters as used in the Procedures 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").

除本程序另有定義外，本程序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 第二條

Applicable Subjects 適用範圍

1. Financing Endorsements and Guarantees:

融資背書保證 ：

• (A) Bill discount financing

客票貼現融資

• (B) Endorsement or guarantee made to meet the financing needs of another company.

為他公司融資之目的所為之背書或保證

• (C) Issuance of a separate negotiable instrument to a non-financial enterprise as security to meet the financing needs of the Company.

為本公司融資之目的而另開立票據予非金融事業作擔保者

1. Customs duty endorsement/guarantee: meaning an endorsement or guarantee for the Company or another company with respect to customs duty matters.

關稅保證：係指為本公司或他公司有關關稅事項所為之背書或保證。

1. Other endorsements/guarantees: meaning endorsements or guarantees beyond the scope of the above two subparagraphs.

其他背書保證：係指無法歸類列入前二項之背書或保證事項。

1. Any creation by the Company of a pledge or mortgage on its chattel or real property as security for the loans of another company shall also comply with these Procedures.

本公司提供動產或不動產為他公司借款之擔保設定質權、抵押權者。

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

Article 3 第三條

Subject of Endorsements/Guarantees 背書保證之對象

The Company may, in order to fulfill its contractual obligations, provide mutual endorsements/guarantees for another company in the same industry for purposes of undertaking a construction project, or where all capital contributing shareholders make endorsements/guarantees for their jointly invested company in proportion to their shareholdings. Except for the above, the Company may provide endorsements/guarantees only to the following companies:

本公司除得基於承攬工程需要之同業間依合約規定互保或因共同投資關係由各出資 股東依其持股比率對被投資公司背書保證者外，得背書保證之對象僅限於下列公司：

1. A company with which it does business.

有業務往來之公司。

1. A company in which the Company directly and indirectly holds more than fifty percent of the voting shares.

本公司直接及間接持有表決權之股份超過百分之五十之公司。

1. A company that directly and indirectly holds more than 50 percent of the voting Shares in the Company.

直接及間接對公司持有表決權之股份超過百分之五十之公司。

Capital contribution referred to in the preceding paragraph shall mean capital contribution directly by the public company, or through a company in which the public company holds 100% of the voting shares.

前項所稱出資，係指本公司直接出資或透過持有表決權股份百分之百之公司出資。

If the subject of endorsements/guarantees is a subsidiary whose net value is lower than fifty percent of its paid-in capital, the Company shall adopt relevant measures for subsequent management and supervisory control.

如背書保證對象若為淨值低於實收資本額二分之一之子公司，本公司應制定續後相 關管控措施。

In the case of a subsidiary with shares having no par value or a par value other than NT$10, for the calculation of the aforementioned paid-in capital, the sum of the share capital plus paid-in capital in excess of par shall be substituted.

子公司股票無面額或每股面額非屬新台幣十元者，依前述規定計算之實收資本額， – 應以股本加計資本公積 發行溢價之合計數為之。

Endorsements/guarantees can be made between such companies of which the Company

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

directly or indirectly holds 90% or more of voting shares; provided that the amount of endorsements/guarantees shall not be more than 10% of the Company's net value except for endorsements/guarantees between such companies of which the Company directly or indirectly holds 100% of voting shares.

本公司直接及間接持有表決權股份達百分之九十以上之公司間，得為背書保 證，且 其金額不得超過本公司淨值之百分之十，但本公司直接及間接持有表決 權股份百分 之百之公司間背書保證，不在此限。

Prior to the making of endorsements/guarantees between such companies of which the Company directly or indirectly holds 90% or more of voting shares pursuant to the preceding paragraph, the Board's approval must be obtained except for endorsements/guarantees between such companies of which the Company directly or indirectly holds 100% of voting shares.

本公司直接及間接持有表決權股份達百分之九十以上之公司間依據前述規定為 背 書保證前，應提報本公司董事會決議後始得辦理，但本公司直接及間接持有 表決權 股份百分之百之公司間背書保證，不在此限。

"Subsidiary" and "parent company" as referred to in these Procedures shall be as determined under the Regulations Governing the Preparation of Financial Reports by Securities Issuers .

子公司及母公司係依證券發行人財務報告編制準則之規定認定之。

Where the Company’s financial reports are prepared according to the International Financial Reporting Standards, the "net worth" as mentioned in these Procedures means the balance sheet equity attributable to the owners of the parent company under the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

本公司財務報告係以國際財務報導準則編製者，本準則所稱之淨值，係指證券發行 人財務報告編制準則規定之資產負債表歸屬於母公司業主之權益。

Article 4 第四條 Limits of Endorsements/Guarantees 背書保證之額度

1. The total amount of the Company’s liability in respect of endorsements/ guarantees cannot exceed forty percent of the Company’s net value in its most recent financial statement, and the endorsements/guarantees for an individual entity cannot exceed twenty percent of the Company’s net value in its most recent financial statement. The aggregate total amount of endorsements/ guarantees by the Company and its subsidiaries is capped at 50% of the Company’s net value, and the endorsements/guarantees for an individual entity is capped at 30% of the Company’s net value. If the above aggregate total amount exceeds 50% of the Company’s net value in its most recent financial statement, the Company shall explain at a general meeting the necessity and reasonableness therefor.

本公司背書保證責任總金額以不超過本公司最近期財務報表淨值百分之四十為限，

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

對單一企業背書保證以不超過本公司最近期財務報表淨值百分之二十為限。本公司 及本公司之子公司之整體得為背書保證之總額以本公司淨值百分之五十為上限，及 對單一企業背書保證之金額以本公司淨値百分之三十為上限，如前述整體背書保證 總額達本公司最近期財務報表淨值百分之五十以上者，並應於股東會說明其必要性 及合理性。

1. Where endorsements/ guarantees are provided for an entity due to the business relationship of the Company, in addition to the requirements of the above paragraph, the amount of the individual endorsement/guarantee in respect of the business or company cannot exceed the business transaction amount between the parties. “Business transaction amount” refers the amount of purchases or sales between the parties, whichever is greater.

與本公司因業務往來關係而從事背書保證者，除上述限額規定外，其個別背書保證 金額以不超過雙方間業務往來金額為限。所稱業務往來金額係指雙方間進貨或銷貨 金額孰高者。

Article 5 第五條

Determination and Authorization 決策及授權層級

1. Endorsements/Guarantees by the Company shall be approved by resolutions of the Board. If the Company has an Audit Committee, the opinions of the Independent Directors of the Audit Committee shall be fully considered, and the approval or objection thereto as well as the reason for objection shall be recorded in the minutes of the Board meeting. The Board may authorize the Chairman to approve in advance any endorsements/guarantees which are less than ten percent of the Company’s net value in the most recent financial statement and report the same to the the most recent Board for rectification after the fact.

本公司辦理背書保證事項，應經董事會決議行之。已設立審計委員會時，應充分考 量審計委員會各獨立董事之意見，並將其同意或反對之明確意見及反對之理由列入 董事會紀錄。董事會得授權董事長在不超過本公司最近期財務報表淨值百分之十之 限額內依本程序有關之規定先予決行，事後再報經最近期董事會追認之。

1. In case the Company needs to conduct endorsement/guarantee in excess of the limits set out in these Procedures to satisfy its business requirements, the Company shall obtain approval from the Board and half or more of the Directors shall act as joint guarantors for any loss that may be caused to the Company by the excess endorsement/guarantee. The Company shall also amend these Procedures and submit the same to the general meeting for ratification after the fact. If the general meeting does not approve, the Company shall adopt a plan to discharge the amount in excess within a given time limit. If the Company has established an Audit Committee, the opinions of the Independent Directors of the Audit Committee shall be fully considered by the Board in the above meeting, and the concurring or objecting position of the Independent Directors and any objection reasons shall be clearly recorded in the Board meeting minutes.

本公司辦理背書保證因業務需要而有超過本程序所訂額度之必要時，應經董事會同

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

意並由半數以上之董事對公司超限可能產生之損失具名聯保，並修正背書保證作業 程序，報經股東會追認之；股東會不同意時，應訂定計劃於一定期限內消除超限部 份。已設立審計委員會於前項董事會討論時，應充分考量審計委員會各獨立董事之 意見，並將其同意或反對之明確意見及反對之理由列入董事會紀錄。

1. If, as a result of changes of condition, the entity for which an endorsement/guarantee is made no longer satisfies the requirements of these Procedures or the amount of endorsement/guarantee exceeds the limit, the Company shall adopt improvement plans and submit the improvement plans to the Audit Committee for review, and shall complete the improvement according to the timeframe set out in the plan

本公司因情事變更，致背書保證對象不符本程序規定或金額超限時，應訂定改善計 畫，將相關改善計畫送審計委員會審查，並依計畫時程完成改善。

Article 6 第六條

Procedures for Making Endorsements/Guarantees 背書保證辦理程序

1. The entity for which the endorsement/guarantee is made shall complete and submit an “Endorsement/Guarantee Application” to the financial department of the Company. The financial department shall evaluate the risk and prepare written record to be approved by the general manager and the Chairman and implemented in accordance with the resolutions of the Board.

本公司辦理背書保證事項時，被背書保證公司應填具「背書保證申請書」向本公司 財務單位提出申請，財務單位應評估其風險性並作成紀錄，經審查通過呈總經理及 董事長核示後，送董事會核定，並依據董事會決議辦理。

1. The financial department shall conduct credit investigation on the entity for which endorsement/guarantee is made and conduct risk evaluation, which shall include the following:

財務單位針對被背書保證公司作徵信調查並作風險評估，評估事項應包括：

• (A) The necessity of and reasonableness of the endorsements/guarantees.

背書保證之必要性及合理性。

• (B) The necessity of the amount of endorsement/guarantee based on the creditstatus and risk assessment of the entity for which the endorsement/guarantee is made.

以被背書保證公司之財務狀況衡量背書金額是否必須。

• (C) Whether the accumulative endorsements/guarantees amount is within the limit.

累積背書保證金額是否仍在限額以內。

• (D) For endorsement/guarantee due to business relationship, whether the amount of endorseme nt /guarantee and business transaction amount are within the limit.

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

因業務往來關係從事背書保 證，應評估其背書保證金額與業務往來金額是否在限 額以內。

• (E) Risk on the operations and financial conditions of the Company and impact on the rights of the Members.

對本公司之營運風險、財務狀況及股東權益之影響。

• (F) Whether collateral should be obtained and the appraised value of the collateral.

應否取得擔保品及擔保品之評估價值。

• (G) Credit investigation report and risk evaluation record shall be attached.

檢附背書保證徵信及風險評估紀錄。

1. The financial department shall prepare a memorandum book for the Company’s endorsement/guarantee activities and record in detail the following information for the record: the business or company for which the endorsement/guarantee is made, matters of endorsement/guarantee, result of risk evaluation, the amount, the date of Board approval or of authorization by the Chairman, content of the collateral as well as terms and date for discharge of liability

財務單位應建立備查簿，就承諾擔保事項、被背書保證企業之名稱、風險評估結果、 背書保證金額、董事會通過或董事長決行日期、取得擔保品內容及解除背書保證責 任之條件與日期等，詳予登載備查。

1. The financial department shall evaluate or identify loss contingencies of the endorsements/guarantees and disclose information relevant to the endorsements/guarantees as appropriate in the financial statement, and shall provide the relevant information to a certified public accountant for adoption of necessary audit and preparation of the audit report.

財務單位應評估或認列背書保證之或有損失且於財務報告中適當揭露背書保證資 訊，並提供會計師相關資料，以供會計師採行必要查核程序，出具允當之查核報告。

1. Where the entity for which the endorsement/guarantee is made later becomes non-conformity with the requirements set forth under Article 3 of these Procedures, or if the amount of endorsement/guarantee exceeds the limit due to changes in the basis of calculation, the endorsement/guarantee made for the business or entity or the portion exceeding the limit shall be cancelled upon expiration of the contract or within a timeframe specified in a plan adopted by the Company. The relevant improvement plan shall also be submitted to the Independent Directors of the Audit Committee and reported to the Board.

本公司背書保證對象原符合本程序第三條之規定而嗣後不符規定，或背書保證金額 因據以計算限額之基礎變動致超過所訂額度時，對該對象背書保證金額或超限部份 應於合約所訂期限屆滿時或訂定計劃於一定期限內全部消除，將相關改善計劃送審

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

計委員會各獨立董事，並報告於董事會。

Article 7 第七條

Discharge of Endorsements/Guarantees 背書保證註銷

1. If upon full repayment of debt or renewal due to extended term the relevant identification or negotiable instrument for an endorsement/guarantee needs to be cancelled, the entity for which the endorsement/guarantee is made shall, together with a formal request letter, submit the relevant identification of the original endorsement/guarantee to the Company’s financial department, and the financial department shall affix the “cancellation” seal onto the identification and return the same. The request letter shall be kept by the Company for record.

背書保證有關證件或票據如因債務清償或展期換新而需解除時，被背書保證公司應 備正式函文將原背書保證有關證件交付本公司財務部加蓋「註銷」印章後退回，申 請函文則留存備查。

1. The financial department shall from time to time record the cancellation of endorsement/guarantee into the memorandum book for endorsements/ guarantees to reduce the amount of endorsement/guarantee.

財務部應隨時將註銷背書保證記入背書保證備查簿，以減少背書保證之金額。

Article 8 第八條

Safekeeping and Procedures for Chop 印鑑保管及程序

1. The Company shall use a specific corporate chop as the dedicated chop for endorsements/guarantees. The chop shall be kept in the custody of a designated person approved by the Board and may be used to seal or issue negotiable instruments only in prescribed procedures.

本公司以特定之公司印鑑為背書保證專用印鑑，該印鑑章應由董事會同意之專責人 員保管，並依所訂程序始得鈐印或簽發票據。

1. To meet the necessity if soecific transaction, the Board may authorize the designated person to sign the guarantee and/or the documents relating to guarantee.

如因交易需要，董事會亦得授權特定之人簽署保證函及/或與保證行為相關之文件。

When making a guarantee for a foreign company, the Company shall have the Guarantee Agreement signed by a person authorized by the board of directors.

對國外公司為保證行為時，本公司所出具之保證函應由董事會授權之人簽署。

Article 9 第九條

Internal Audit 內部稽核

1. The internal audit staff of the Company shall at least on a quarterly basis audit the implementation and execution of these Procedures and shall prepare a written record.

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

The internal audit staff shall immediately notify the Independent Directors of the Audit Committee in writing upon discovery of any material violation.

本公司之內部稽核人員應至少每季稽核背書保證作業程序及其執行情形，並作成書 面紀錄，如發現重大違規情事，應即以書面通知審計委員會各獨立董事。

1. The Company shall comply with these Procedures in making endorsements/guarantees. In case of material violation, the manager or person-in-charge shall be sanctioned depending on the seriousness of the offense.

本公司從事背書保證時應依本程序辦理，如發現重大違規情事，應視違反情況予以 處分經理人及主辦人員。

Article 10 第十條

Public Disclosure of Information 公告申報

The Company shall, prior to the tenth day of each month, publicly disclose the Company’s and its subsidiaries’ endorsement balance for the previous month. Where such balance reaches one of the following thresholds, disclosure shall be made within two days from the day of occurrence of such event:

本公司除應於每月十日前公告申報本公司及子公司上月份背書保證餘額。背書保證 餘額達下列標準之一者，應於事實發生日之即日起算二日內公告申報：

1. The endorsement balance of the Company and its subsidiaries reaches fifty percent of the Company’s net value in the most recent financial statement.

本公司及其子公司背書保證餘額達本公司最近期財務報表淨值百分之五十以上。

1. The endorsement balance of the Company and its subsidiaries in respect of a single business or company reaches twenty percent of the Company’s net value in the most recent financial statement.

本公司及其子公司對單一企業背書保證餘額達本公司最近期財務報表淨值 百分之 二十以上。

1. The endorsement balance of the Company and its subsidiaries in respect of a single business or company reaches Ten Million New Taiwan Dollars and the total amount of the Company’s endorsements/guarantees, long-term investment and loan for the business or company reaches thirty percent of the Company’s net value in the most recent financial statement.

本公司及其子公司對單一企業背書保證餘額達新臺幣一千萬元以上且對其 背書保 證、長期性質之投資及資金貸與餘額合計數達本公司最近期財務報表淨值百分之三 十以上。

1. The newly made endorsements by the Company or its subsidiaries reach Thirty Million New Taiwan Dollars and five percent of the Company’s net value in the most recent

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HIROCA HOLDINGS LTD. 廣華控股有限公司

Procedures for Making of Endorsements and Guarantees 背書保證作業程序

financial statement.

本公司或其子公司新增背書保證金額達新臺幣三千萬元以上且達本公司最 近期財 務報表淨值百分之五以上。

If any subsidiary of the Company is not a public company in the Republic of China, the Company shall make the appropriate disclosure if such subsidiary qualifies item 4 of preceding paragraph.

本公司之子公司非屬國內公開發行公司者，該子公司有前項第四款應公告申報之事 項，應由本公司為之。

一 Article 11 第十 條

Control and Management of Endorsements/Guarantees by Subsidiaries 對子公司辦理背書保證之控管

Where a subsidiary of the Company intends to provide endorsement/guarantee for another, the Company shall instruct the subsidiary to adopt and adhere to procedures for making endorsements and guarantees in accordance with these Procedures. A subsidiary shall use the chop registered with the local authority where it was incorporated as designated chop for endorsements/guarantees.

本公司之子公司擬為他人背書或提供保證時，本公司應命子公司依本程序規定 訂定 背書保證作業程序，並應依所定作業程序辦理。子公司應以設立地國當地登記之公 司印鑑為背書保證專用印鑑。

Article 12 第十二條 Implementation and Amendment 實施與修訂

These Procedures and any amendment thereof shall be effective upon approval by the Board and review of the Independent Directors of the Audit Committee, subject to the approval by a general meeting. Any objection by the Director which is recorded or in writing shall be submitted to the Independent Directors of the Audit Committee.

本處理程序經董事會通過後，送審計委員會各獨立董事審查，並提報股東會通過後 實施，修正時亦同。如有董事表示異議且有紀錄或書面聲明者，公司並應將董事異 議資料送審計委員會各獨立董事。

The comments of the Independent Directors of the Audit Committee shall be fully considered by the Board during deliberations pursuant to the preceding subparagraph and the concurring or objecting position of the Independent Directors and any objection reasons shall be clearly recorded in the Board meeting minutes.

本公司依前項規定將作業程序提報董事會討論時，應充分考量審計委員會各獨立董 事之意見，並將其同意或反對之明確意見及反對之理由列入董事會紀錄。

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