Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

Sign up Log in

PCL AGM Information 2026

May 5, 2026

52455_rns_2026-05-05_d239c268-5af6-4f7f-a5a6-48fddf1f116f.pdf

AGM Information

Open in viewer

Opens in your device viewer

股票代碼 ： 4 9 7 7

==> picture [153 x 53] intentionally omitted <==

眾達科技股份有限公司 PCL TECHNOLOGIES, INC.

民國115年股東常會 議事手冊

==> picture [198 x 14] intentionally omitted <==

會議地址：國立臺灣師範大學(圖書館校區)進修推廣學院1樓演講堂
          (台北市大安區和平東路一段129號)

目錄頁次

壹、會議議程-------------------------------------------------------------- 1 貳、報告事項-------------------------------------------------------------- 2 第一案：一一四年度營業報告案-------------------------------------------- 2 第二案：審計委員會查核一一四年度決算表冊報告案-------------------------- 2 第三案：一一四年度員工及董事酬勞分配情形報告案-------------------------- 2 第四案：董事領取之酬金報告案-------------------------------------------- 2 第五案：董事及經理人績效評估結果及薪資報酬報告案------------------------ 2 第六案：私募有價證券辦理情形報告案-------------------------------------- 2 第七案：一一四年度盈餘分派現金股利情形報告案---------------------------- 2 參、承認事項-------------------------------------------------------------- 3 第一案：一一四年度營業報告書及財務決算表冊案---------------------------- 3 第二案：一一四年度盈餘分配案-------------------------------------------- 3 肆、討論事項-------------------------------------------------------------- 3 第一案：修訂「公司章程」案---------------------------------------------- 3 第二案：修訂本公司作業辦法案-------------------------------------------- 4 (1) 「衍生性金融商品交易作業程序」 (2) 「股東會議事規則」 第三案：私募發行普通股案------------------------------------------------ 4 第四案：限制員工權利新股發行案------------------------------------------ 6 伍、臨時動議-------------------------------------------------------------- 7 陸、散會------------------------------------------------------------------ 7 柒、附件 附件一：一一四年度營業報告書-------------------------------------------- 8 附件二：一一四年度審計委員會審查報告書--------------------------------- 10 附件三：一一四年度會計師查核報告及財務報表----------------------------- 11 附件四：一一四年度盈餘分配表------------------------------------------- 20 附件五：本公司董事及經理人薪資報酬與財務績效對照表--------------------- 21 附件六：「公司章程」條文修訂對照表------------------------------------- 25 附件七：「衍生性金融商品交易作業程序」條文修訂對照表------------------- 27 附件八：「股東會議事規則」條文修訂對照表------------------------------- 29 附件九：辦理私募有價證券計畫之必要性與合理性之評估意見書--------------- 30 附件十：限制員工權利新股發行辦法--------------------------------------- 35 捌、附錄 附錄一：「公司章程」--------------------------------------------------- 38 附錄二：「股東會議事規則」-------------------------------------------- 115 附錄三：「衍生性金融商品交易作業程序」-------------------------------- 131 附錄四：董事持股情形-------------------------------------------------- 141 附錄五：無償配股對公司營業績效每股盈餘及股東投資報酬率之影響---------- 142

壹、會議議程

  • 時間：民國115 年6 月8 日(星期一)上午九時整

  • 地點：國立臺灣師範大學 ( 圖書館校區 ) 進修推廣學院 1 樓演講堂

  • (台北市大安區和平東路一段 129 號) 

召開方式：實體股東會

  • 一、宣布開會(報告出席股數)

  • 二、主席致詞

三、報告事項

  • 1 一一四年度營業報告案

  • 2 審計委員會查核一一四年度決算表冊報告案

  • 3 一一四年度員工及董事酬勞分配情形報告案

  • 4 董事領取之酬金報告案

  • 5 董事及經理人績效評估結果及薪資報酬報告案

  • 6 私募有價證券辦理情形報告案

  • 7 一一四年度盈餘分派現金股利情形報告案 

四、承認事項

  • 1 一一四年度營業報告書及財務決算表冊案

  • 2 一一四年度盈餘分配案

五、討論事項

  • 1 修訂「公司章程」案(本案須以特別決議通過)

  • 2 修訂本公司作業辦法案

  • (1) 「衍生性金融商品交易作業程序」

  • (2) 「股東會議事規則」

  • 3 私募發行普通股案 (本案須以特別決議通過)

  • 4 限制員工權利新股發行案

  • ( 本案須以 A 型特別決議或 B 型特別決議通過 ) 

六、臨時動議

七、散會

-1-

貳、報告事項：

  • 第一案： (董事會提)

  • 案 由： 一一四年度營業報告案，報請 公鑒。 說 明： 本公司 114 年度營業報告書，請參閱 附件一 第 8~9 頁。

  • 第二案： (董事會提)

  • 案 由： 審計委員會查核一一四年度決算表冊報告案，報請 公鑒。 說 明： 審計委員會查核 114 年度決算表冊審查報告書，請參閱 附件二 第 10 頁。 

第三案： (董事會提)

  • 案 由： 一一四年度員工及董事酬勞分配情形報告案，報請 公鑒。

  • 說 明： 本公司 114 年度依公司章程規定，擬以現金配發員工酬勞美金 450,000 元及 董事酬勞 ( 不含獨立董事 ) 美金 110,000 元，配發金額占扣除配發數之稅前利 益比例分別為 3.58% 及 0.88% 。 

第四案： (董事會提)

  • 案 由： 董事領取之酬金報告案，報請 公鑒。

  • 說 明： 一、本公司依公司章程及「董事會績效評估管理辦法」等規範，董事領取之 酬金已參酌同業水準並進行績效評估與薪資報酬管理，由董事會決議後 提股東會報告。

  • 二、本公司董事報酬對照財務績效與同業水準並無重大悖離，應尚屬合理， 個別董事酬金內容、數額與財務績效對照，請參閱 附件五 第 21~22 頁。

  • 第五案： ( 董事會提 )

  • 案 由： 董事及經理人績效評估結果及薪資報酬報告案，報請 公鑒。

  • 說 明： 一、本公司已訂定「董事會績效評估管理辦法」及「經理人薪資績效報酬作 業辦法」等規範，對董事及經理人進行績效評估與薪資報酬管理。

  • 二、本公司董事及經理人薪資報酬與財務績效表現並無重大悖離，應尚屬合 理，請參閱 附件五 第 21~24 頁。 

第六案： (董事會提)

  • 案 由： 私募有價證券辦理情形報告案，報請 公鑒。

  • 說 明： 一、本公司 114 年 6 月 16 日股東常會通過，為引進策略性投資人，於 6,000 仟股額度內，以私募方式辦理現金增資發行普通股，並授權董事會於股 東會決議之日起一年內，預計分 4 次辦理。

  • 二、依「證券交易法」第 43 條之 6 規定，私募有價證券應於股東會決議 之日起一年期限屆滿前辦理；惟辦理期限即將屆滿並考量經濟現況，已 提請民國 115 年 4 月 28 日董事會通過於屆期即不繼續辦理114 年度股 東常會通過之私募有價證券案。

  • 第七案： ( 董事會提 )

  • 案 由： 一一四年度盈餘分派現金股利情形報告案，報請 公鑒。

-2-

  • 說 明： 一、本公司 114 年度依公司章程規定及民國 115 年 3 月 10 日董事會決議， 擬每股配發新臺幣 2.25 元之現金股利，依 115 年 2 月底已發行總股數 80,189,841 股計算，共計新臺幣 180,427,143 元。

  • 二、現金股利發放至元為止 ( 元以下捨去 ) ，分派不足一元之畸零款合計數， 計入本公司之其他收入。

  • 三、董事會已授權董事長另訂配息基準日、發放日及其他相關事宜；嗣後如 因本公司股本變動，致影響流通在外股份數量，股東配息率因此發生變 動者，董事會已授權董事長全權處理之。

參、承認事項：

  • 第一案： (董事會提)

  • 案 由： 一一四年度營業報告書及財務決算表冊案，提請 承認。

  • 說 明： 一、本公司一一四年度合併財務報告，業經安永聯合會計師事務所許新民 會計師與余倩如會計師查核完竣，並經民國 115 年 3 月 10 日審計委 員會委員之同意及董事會決議通過。

  • 二、各項表冊請參閱 附件一 第 8~9 頁 及附件三 第 11~19 頁。

  • 三、以上說明，核請 承認。

  • 決 議：

第二案： (董事會提)

  • 案 由： 一一四年度盈餘分配案，提請 承認。

  • 說 明： 一、本公司 114 年度稅後淨利為美金 11,332,748 元，依法提列 10% 法定盈餘 公積美金 1,133,275 元，及依法提列特別盈餘公積美金 1,806,053 元後， 按除權息基準日股東名簿記載之持有股份，擬每股配發新臺幣 2.25 元 之現金股利，依 115 年 2 月底流通在外普通股股數 80,189,841 股計算，現 金股利共計新臺幣 180,427,143 元，現金股利發放至元為止 ( 元以下捨 去 ) ，其畸零款合計數計入本公司之其他收入；謹依公司章程擬具 114 年度盈餘分配表，請參閱 附件四 第 20 頁。

  • 二、以上說明，核請 承認。

  • 決 議：

肆、討論事項：

第一案： (董事會提)

  • 案 由： 修訂「公司章程」案(本案須以特別決議通過)，提請 決議。

  • 說 明： 一、參照台灣主管機關上市相關法令及開曼法令修訂，擬修改公司章程。 二、檢陳條文修訂對照表，請參閱 附件六 第25~26頁。

  • 三、正式公司章程將以英文版為主。

  • 四、本案業經民國 115 年 3 月 10 日董事會審議通過。

  • 五、敬請 決議。

  • 決 議：

-3-

第二案： (董事會提)

  • 案 由：修訂本公司作業辦法案 : (1) 「衍生性金融商品交易作業程序」、 (2) 「股東會 議事規則」，提請 決議。

  • 說 明：

  • 一、為配合台灣主管機關相關法令修改，並落實公司治理，擬修訂本公司 作業辦法：

  • (1) 「衍生性金融商品交易作業程序」

  • (2) 「股東會議事規則」

  • 二、檢陳修訂對照表，請參閱 附件七 第 27 ~ 28 頁及 附件八 第 29 頁。 三、敬請 決議。 

決議：

第三案： (董事會提)

  • 案 由：私募發行普通股案(本案須以特別決議通過)，提請 決議。

  • 說 明：

  • 一、本公司為引進策略性投資人，擬於 10,000 仟股額度內以私募方式辦理現金增 資發行普通股，提請股東會授權董事會於股東會決議之日起一年內，預計分 1 至 4 次辦理。

  • 二、依照證券交易法第 43 條之 6 規定，說明如下：

一 ( ) 私募價格訂定之依據及合理性： 

本次私募普通股參考價格之訂定係依定價日前一、三、五個營業日擇一計算普
通股收盤價簡單算術平均數扣除無償配股除權及除息，並加回減資反除權後之
股價，或定價日前三十個營業日普通股收盤價簡單算術平均數扣除無償配股除
權及除息，並加回減資反除權後之股價，以前二者之參考價計算價格較高者之
八成訂定之。

實際定價日及實際發行價格擬提請股東會於不低於股東會決議成數範圍內授權
董事會訂定之，私募普通股價格之訂價方式符合主管機關相關規定，並考量市
場價格及轉讓限制而定，應屬合理。

( 二 ) 特定人之選擇方式與目的、必要性及預計效益：

  1. 本次私募普通股之對象以符合證券交易法第 43 條之 6 及金融監督管 理委員會 112 年 9 月 12 日金管證發字第 1120383220 號令規定之特定 人為限，目前尚無已洽定之應募人。

  2. 本次私募普通股之應募人規劃為策略性投資人：

  3. A. 選擇之方式與目的：應募人之選擇為將以對本公司能直接或間接助益為首要考量， 藉由私募資金引入，借重應募人本身經驗、技術、知識、品牌或通路等以強化公 司競爭力。

  4. B. 必要性：為擴大本公司未來營運規模，以及提升營運效能，擬引進對本公司未來 商品與市場發展有助益之策略投資人，故本次私募引進策略性投資人實有其必要 性。

  5. C. 預計效益：經由產業垂直整合、水平整合或共同研究開發商品或市場等方式，以 協助本公司提高技術、改良品質、降低成本、增進效率、擴大市場等效益，且本 次私募普通股，依證券交易法規定，於交付日起三年內，除依證券交易法第 43 條 之 8 規定轉讓對象外，餘不得再行賣出，將可確保本公司與應募人間之長期合作關 係，對於本公司之經營穩定及未來營運應有助益。

  6. D. 本次董事會決議辦理私募前一年內經營權因董事會任期屆滿，於 114 年 6 月 16 日股 東常會全面改選董事，致董事席次變動達三分之一以上，已洽請證券承銷商出具 辦理私募必要性與合理性之評估意見，請參閱 附件九 第 30~34 頁。

( 三 ) 辦理私募之必要理由：

-4-

  1. 不採用公開募集之理由：

  2. 考量私募具有迅速簡便之特性，且私募有價證券於交付日起三年內不得自 由轉讓之規定，將可確保公司與應募人間之長期關係；另透過董事會視公司 營運實際需求辦理私募，亦將有效提高本公司籌資之機動性與靈活性。

  3. 私募額度：

  4. 在 10,000 仟股額度內，於股東會決議一年內，預計分 1 至 4 次辦理。

  5. 辦理私募之資金用途及預計達成效益：

  6. (1) 各次私募資金用途：預計將用於資本支出或充實營運資金等一項或多項用途。

  7. (2) 各次預計達成效益：除可擴大本公司未來營運規模、有效降低資金成本外，本計 畫之執行預計將可強化公司競爭力並提升營運效能，有利於股東權益。

  8. 三、本私募普通股案，擬請股東會授權董事會若無法於期限內辦理完成分次私募事 宜，或於剩餘期限內已無繼續分次私募之必要，得於期限屆滿前召開董事會討 論，依營運狀況決議原私募計畫仍屬可行，得免退還所收取股款予應募人，並 至公開資訊觀測站比照重大訊息辦理資訊公開。

  9. 四、本次私募普通股，依證券交易法規定，於交付日起三年內，除依證券交易法第 43 條之 8 規定轉讓對象外，餘不得再行賣出。本次私募之普通股將自交付日起 滿三年後，授權董事會視當時狀況決定是否依相關規定向台灣證券交易所股份 有限公司取得核發上市標準之同意函後，申請補辦公開發行程序，並申請上市 交易。

  10. 五、本次私募實際發行價格、發行股數、發行條件及辦法、計劃項目、募集金額、 預定進度、預計可能產生之效益及其他未盡事宜，擬提請股東會於決議通過後， 授權董事會審酌情勢並依據法令及主管機關規定及因應市場客觀環境作必要 之變更，並辦理一切發行相關事宜。

  11. 六、本案於董事會通過後，擬請股東會授權董事長或董事長指定之人代表本公司簽 署一切有關以私募發行普通股之契約及文件，並為本公司辦理一切有關私募方 式發行普通股所需事宜。

七、其他補充：

  1. 本公司本次辦理私募案目前尚未洽定應募人，如未來洽定之應募人屬法人者，本公 司將依規定註明相關事項，並將持續注意應募人之相關公告。

  2. 前次本公司原擬辦理之私募案，因考量經濟現況以及辦理期限將至，導致未能及時 洽定合適之策略性投資人；本次擬再提出辦理私募案，係評估總體經濟後續發展， 應更有利洽定國內或國際之策略性投資人，朝水平策略聯盟合作或上下游垂直整合， 共同開發產品及市場，以強化本公司競爭優勢，達到公司穩定發展及永續經營之目 的，因此擬繼續採用私募方式來募集資金。

  3. 本公司截至 114 年 12 月 31 日之現金及約當現金有新台幣 ( 下同 ) 525,545 仟元，營業活 動之現金流量為淨流入 74,119 仟元，前述金額預計支用於當前營運週轉金及配發 114 年現金股利等；此外，因應 AI 光通訊產業發展，本公司為研發新世代高階產品 及技術，後續亦須足夠資金來支應營運週轉金。故此，需與擴大公司營運發展有助 益之策略合作對象，共同開發產品與市場，而私募有價證券之轉讓限制，可確保公 司與策略投資人間之長期合作關係，加強對公司經營之穩定，故本次私募有價證券 用於資本支出及充實營運資金，有其必要性及合理性。

  4. 本次私募案將採發行普通股方式辦理，以發行上限 10,000 仟股計算，而本次私募普 通股後所增加股本將佔私募後股本比重約為 11.09% ，以本次私募普通股交付日起一年 內經營權不發生重大變動為原則，故本次引進之私募股數不致造成本公司經營權發生 重大變動。另外，本次私募資金用途係因應公司長期發展所需充實之營運資金，預 計除可強化公司財務結構、降低資金成本外，可提升公司之產業地位與長期競爭力， 有利於股東權益。 

八、敬請決議。

決議：

-5-

第四案： (董事會提) 案 由：限制員工權利新股發行案 ( 本案須以 A 型特別決議或 B 型特別決議通過 ) ，提請 決議。 說 明：

一、本公司為吸引及留任公司所需之專業人才，並提高員工對公司之向心力及歸屬 感，以共同創造更高之公司及股東利益，擬辦理第四次 ( 本年度第一次 ) 發行限制 員工權利新股。

二、發行條件如下：

(1) 發行總額 ( 股 ): 發行共計普通股 500,000 股，每股面額新台幣 10 元，共計新台幣 5,000,000 元。

(2) 發行條件： ( 含既得條件、員工未符既得條件或發生繼承之處理方式等 )

A. 發行價格：每股新台幣 0 元發行，即無現金對價之無償配發予員工。

B. 既得條件：員工自被給予限制員工權利新股後，屆滿下述時程仍在職，可分別達成既得條 件之股份比例如下。

(A) 獲配屆滿一年，可既得股份比例 50% 。

(B) 獲配屆滿二年，可既得股份比例 50% 。 (C) 員工自獲配本公司給予之限制員工權利新股後，遇有違反勞動契約或工作規則等情事， 或違反本次發行辦法規定者，公司有權就其尚未達成既得條件之限制員工權利新股，予 以無償收回並辦理註銷。

(D) 本次發行辦法所稱給予、獲配及屆滿時程起算日，為當次增資基準日。

C. 發行股份之種類：本公司普通股。

D. 員工認購限制員工權利新股後未達既得條件或發生繼承時之處理方式：依本次公司訂定之 發行辦法辦理，請參閱 附件十 第 35~37 頁。

(3) 員工資格條件及得獲配或認購之股數：截至發行日為止，為本公司及國內外控制或從屬公司 之全職正式員工且符合本次發行辦法規定者。實際得獲配限制員工權利新股之數量，將參酌 年資、職級、工作績效、整體貢獻、營運狀況或其他管理上所需參考等因素，並考量公司營 運需求及業務發展策略所需，由董事長核定後提報董事會同意。惟具員工身分之董事或經理 人身分者，應先經薪資報酬委員會同意，再提報董事會決議。非具董事或經理人身分之員工 者，應先經審計委員會同意，再提報董事會決議。

(4) 辦理本次限制員工權利新股之必要理由：為吸引及留任公司所需之專業人才、激勵員工及提 昇員工向心力，以期共同創造更高之公司及股東利益，擬發行限制員工權利新股。 (5) 可能費用化之金額、對公司每股盈餘稀釋情形及其他對股東權益影響事項： 本次發行限制員工權利新股合計 500,000 股，以 115/3/9 收盤價 150.50 元，估計可能費用化總 金額為 40,635 仟元。 預計發放時點以民國 115 年 7 月，對民國 115 年 ~117 年費用影響數分別為 15,238 仟元、 20,318 仟元及 5,079 仟元。以目前股本計算對民國 115 年 ~117 年 EPS 影響數分別為 0.19 元、 0.25 元 及 0.06 元。綜觀前述整體評估，尚不致對股東權益造成重大影響。

(6) 員工獲配或認購新股後未達既得條件前受限制之權利 :

A. 員工獲配新股後未達既得條件前，除繼承外，不得將該限制員工權利新股出售、抵押、轉 讓、贈與、質押，或作其他方式之處分。

B. 股東會之出席、提案、發言、投票權等依信託、保管契約執行之。 

除前述限制外，員工依本辦法獲配之限制員工權利新股，於未達既得條件前之其他權利，包括
但不限於：股息、紅利及資本公積之受配權、現金增資之認股權及表決權等，與本公司已發行
之普通股股份相同。

三、本案於股東會決議之日起一年內，一次或分次向主管機關申報辦理，並自主管
機關核准申報生效通知到達之日起二年內為一次或分次發行，實際發行日期授
權董事長訂定之。

四、其他重要約定事項：

本公司發行之限制員工權利新股，於達成既得條件前，其國籍為中華民國籍之
員工以股票信託方式保管，其他國籍之員工則以委任保管銀行方式保管。

五、其他應敘明事項：

(1) 本公司限制員工權利新股發行辦法，經董事會三分之二以上董事出席及出席董事過半數同意， 並報經主管機關核准後生效。若於送件審核過程中，因主管機關審核之要求而須作修正時， 授權董事長修訂本次辦法，嗣後再提報董事會追認後始得發行。

(2) 本次辦法如有未盡事宜，除法令另有規定外，全權授權董事會或其授權之人依相關法令修訂 或執行之。 六、敬請 決議。 

決議：

-6-

伍、臨時動議：

陸、散會：

-7-

附件一

�����

���� 114 ������������������������������� ��������������������������������������� �������������������������� CPO�������� SiPh �������������

�������������(Co-Package Optics, CPO)������������� ��������������������������������������� ����������������� chip-set ���������� CPO ������ ���(ELS)����������(ELSFP)�������������������� ����������������� CPO ����������������

���� TrendForce ������ AI �����������������(CSP)� ������ AI ����server��������������� 2026 ����� CSP ���������� 7,100 �������� 61%�

���� 115 ����� AI ���������� AI ������������� ������������CPO�������������� I�O ������� CPO ���� AI ����������������������������� AI ���� ��������������������������������������� ��������������������������������������� ��������������������

������������������������������������� ��������������������������������������� ��� AI ������� CPO ELSFP ���������������������� �������������������������������������

����

���� 114 ���������� 1,074,975 ���������� 1.54%���� ������268,453 ������ 24.97%�������� 353,351 ��������� ��34.19%���������� 4.48 ��

����

�������������������������������� SFP �2.5G/1.25G������� 10G SFP+���������� 300 �� 80 ������ ������������ 400G ������������������������ ����

�����115 ��3 �������������32 ������12 �������� ��������������������

  • (1) Chip-on-board ����

  • (2) 32G SFP+�40G QSFP+���������������

  • (3) 100G/400G QSFP28 ������������������������������� ������

-8-

������

  • ������������

�1� ����������

���������������������������������������� ���������������������������������������� ��������������������������������

�2� ����������

���������������������������������������� �������������������������������

�3� �� 400G ���������� JDM/ODM ��

  • ����������������������������5G ����������

�4� �����������

���������������������������������������� ��������������������������������������� ���

����������

�1� ��������������

  • �“Optical Foundry”������������������������������� ���������������������������

�2� ��������������

���������������������������������������� ��������������������������������������� � ����� (Proprietary Optical Subsystem)

�3� ����������

���������������������������������������� ���������������������������������

��������������������� ����������� ���� �������������������������������������� �������������������������������������� �������������������������������������� ������������������

��������������

����� ������ ��������������

����������������

==> picture [38 x 40] intentionally omitted <==

==> picture [38 x 40] intentionally omitted <==

==> picture [38 x 38] intentionally omitted <==

-9-

附件二

-10-

附件三

-11-

==> picture [480 x 678] intentionally omitted <==

-12-

==> picture [480 x 678] intentionally omitted <==

-13-

==> picture [480 x 678] intentionally omitted <==

-14-

PCL TECHNOLOGIES, INC.及子公司
合併資產負債表
民國一一四年十二月三十一日及一一三年十二月三十一日
單位：新臺幣千元

代碼
會
計
項
目
附
註
金
額
%
金
額
%
流動資產
1100
現金及約當現金
四及六
$525,545
11
$1,022,422
20
1110
透過損益按公允價值衡量之金融資產－流動
四及六
1,498,100
32
1,173,022
23
1136
按攤銷後成本衡量之金融資產－流動
四、六及八
47,611
1
203,835
4
1170
應收帳款淨額
四及六
114,275
2
143,197
3
1200
其他應收款
四
26,145
-
35,291
1
1220
本期所得稅資產
四
562
-
3,829
-
130x
存貨淨額
四、五及六
231,608
5
142,503
3
1410
預付款項
27,001
1
17,909
-
1470
其他流動資產
2,060
-
1
-
11xx
流動資產合計
2,472,907
52
2,742,009
54
非流動資產
1511
透過損益按公允價值衡量之金融資產－非流動
四及六
156,513
3
281,685
5
1517
透過其他綜合損益按公允價值衡量之金融資產－非流動
四及六
1,771,245
38
1,669,124
33
1600
不動產、廠房及設備
四及六
224,108
5
268,465
5
1755
使用權資產
四及六
108,037
2
136,881
3
1780
無形資產
四
274
-
723
-
1840
遞延所得稅資產
四、五及六
5,693
-
14,771
-
1900
其他非流動資產
6,592
-
6,001
-
15xx
非流動資產合計
2,272,462
48
2,377,650
46
1xxx
資產總計
$4,745,369
100
$5,119,659
100
董事長：陳靖仁
經理人：莊敏男
會計主管：林沛珊

(請參閱合併財務報表附註)
8

代碼
會
計
項
目
附
註
金
額
%
金
額
%
流動資產
1100
現金及約當現金
四及六
$525,545
11
$1,022,422
20
1110
透過損益按公允價值衡量之金融資產－流動
四及六
1,498,100
32
1,173,022
23
1136
按攤銷後成本衡量之金融資產－流動
四、六及八
47,611
1
203,835
4
1170
應收帳款淨額
四及六
114,275
2
143,197
3
1200
其他應收款
四
26,145
-
35,291
1
1220
本期所得稅資產
四
562
-
3,829
-
130x
存貨淨額
四、五及六
231,608
5
142,503
3
1410
預付款項
27,001
1
17,909
-
1470
其他流動資產
2,060
-
1
-
11xx
流動資產合計
2,472,907
52
2,742,009
54
非流動資產
1511
透過損益按公允價值衡量之金融資產－非流動
四及六
156,513
3
281,685
5
1517
透過其他綜合損益按公允價值衡量之金融資產－非流動
四及六
1,771,245
38
1,669,124
33
1600
不動產、廠房及設備
四及六
224,108
5
268,465
5
1755
使用權資產
四及六
108,037
2
136,881
3
1780
無形資產
四
274
-
723
-
1840
遞延所得稅資產
四、五及六
5,693
-
14,771
-
1900
其他非流動資產
6,592
-
6,001
-
15xx
非流動資產合計
2,272,462
48
2,377,650
46
1xxx
資產總計
$4,745,369
100
$5,119,659
100
董事長：陳靖仁
經理人：莊敏男
會計主管：林沛珊

(請參閱合併財務報表附註)
8
一一三年十二月三十一日 %
 20
23
4
3
1
-
3
-
-
54
5
33
5
3
-
-
-
46
100
金
額
 $1,022,422
1,173,022
203,835
143,197
35,291
3,829
142,503
17,909
1
2,742,009
281,685
1,669,124
268,465
136,881
723
14,771
6,001
2,377,650
$5,119,659
一一四年十二月三十一日 % 11
32
1
2
-
-
5
1
-
52
3
38
5
2
-
-
-
48
100
金
額		 $525,545
1,498,100
47,611
114,275
26,145
562
231,608
27,001
2,060
2,472,907
156,513
1,771,245
224,108
108,037
274
5,693
6,592
2,272,462
$4,745,369
資 產 附
註		 四及六
四及六
四、六及八
四及六
四
四
四、五及六
四及六
四及六
四及六
四及六
四
四、五及六

會
計
項
目		 流動資產
現金及約當現金
透過損益按公允價值衡量之金融資產－流動
按攤銷後成本衡量之金融資產－流動
應收帳款淨額
其他應收款
本期所得稅資產
存貨淨額
預付款項
其他流動資產
流動資產合計
非流動資產
透過損益按公允價值衡量之金融資產－非流動
透過其他綜合損益按公允價值衡量之金融資產－非流動
不動產、廠房及設備
使用權資產
無形資產
遞延所得稅資產
其他非流動資產
非流動資產合計
資產總計
代碼 1100
1110
1136
1170
1200
1220
130x
1410
1470
11xx
1511
1517
1600
1755
1780
1840
1900
15xx
1xxx

-15-

PCL TECHNOLOGIES, INC.及子公司
合併資產負債表
民國一一四年十二月三十一日及一一三年十二月三十一日
單位：新臺幣千元

代碼
會
計
項
目
附
註
金
額
%
金
額
%
流動負債
2100
短期借款
四及六
$199,288
4
$454,239
9
2120
透過損益按公允價值衡量之金融負債－流動
四及六
12,535
-
17,971
-
2130
合約負債－流動
六
5,052
-
93,639
2
2170
應付帳款
310,132
7
343,904
7
2200
其他應付款
六
59,247
1
134,875
3
2230
本期所得稅負債
四、五及六
5,010
-
768
-
2280
租賃負債－流動
四及六
27,180
1
25,611
1
2300
其他流動負債
51
-
54
-
21xx
流動負債合計
618,495
13
1,071,061
22
非流動負債
2500
透過損益按公允價值衡量之金融負債－非流動
四及六
-
-
2,123
-
2570
遞延所得稅負債
四、五及六
13,268
-
10,737
-
2580
租賃負債－非流動
四及六
93,120
2
121,901
2
2600
其他非流動負債
360
-
496
-
25xx
非流動負債合計
106,748
2
135,257
2
2xxx
負債總計
725,243
15
1,206,318
24
歸屬於母公司業主之權益
四及六
3110
普通股股本
801,898
17
801,898
16
3200
資本公積
2,131,137
45
2,112,293
41
3300
保留盈餘
3310
法定盈餘公積
408,453
9
382,120
7
3320
特別盈餘公積
183,649
4
151,018
3
3350
未分配盈餘
762,808
16
649,657
13
3400
其他權益
(241,300)
(5)
(183,645)
(4)
3500
庫藏股票
(26,519)
(1)
-
-
31xx
歸屬於母公司業主之權益合計
4,020,126
85
3,913,341
76
36xx
非控制權益
六
-
-
-
-
3xxx
權益總計
4,020,126
85
3,913,341
76
負債及權益總計
$4,745,369
100
$5,119,659
100
董事長：陳靖仁
經理人：莊敏男 會計主管：林沛珊

(請參閱合併財務報表附註)
9

代碼
會
計
項
目
附
註
金
額
%
金
額
%
流動負債
2100
短期借款
四及六
$199,288
4
$454,239
9
2120
透過損益按公允價值衡量之金融負債－流動
四及六
12,535
-
17,971
-
2130
合約負債－流動
六
5,052
-
93,639
2
2170
應付帳款
310,132
7
343,904
7
2200
其他應付款
六
59,247
1
134,875
3
2230
本期所得稅負債
四、五及六
5,010
-
768
-
2280
租賃負債－流動
四及六
27,180
1
25,611
1
2300
其他流動負債
51
-
54
-
21xx
流動負債合計
618,495
13
1,071,061
22
非流動負債
2500
透過損益按公允價值衡量之金融負債－非流動
四及六
-
-
2,123
-
2570
遞延所得稅負債
四、五及六
13,268
-
10,737
-
2580
租賃負債－非流動
四及六
93,120
2
121,901
2
2600
其他非流動負債
360
-
496
-
25xx
非流動負債合計
106,748
2
135,257
2
2xxx
負債總計
725,243
15
1,206,318
24
歸屬於母公司業主之權益
四及六
3110
普通股股本
801,898
17
801,898
16
3200
資本公積
2,131,137
45
2,112,293
41
3300
保留盈餘
3310
法定盈餘公積
408,453
9
382,120
7
3320
特別盈餘公積
183,649
4
151,018
3
3350
未分配盈餘
762,808
16
649,657
13
3400
其他權益
(241,300)
(5)
(183,645)
(4)
3500
庫藏股票
(26,519)
(1)
-
-
31xx
歸屬於母公司業主之權益合計
4,020,126
85
3,913,341
76
36xx
非控制權益
六
-
-
-
-
3xxx
權益總計
4,020,126
85
3,913,341
76
負債及權益總計
$4,745,369
100
$5,119,659
100
董事長：陳靖仁
經理人：莊敏男 會計主管：林沛珊

(請參閱合併財務報表附註)
9
一一三年十二月三十一日 %
 9
-
2
7
3
-
1
-
22
-
-
2
-
2
24
16
41
7
3
13
(4)
-
76
-
76
100
金
額
 $454,239
17,971
93,639
343,904
134,875
768
25,611
54
1,071,061
2,123
10,737
121,901
496
135,257
1,206,318
801,898
2,112,293
382,120
151,018
649,657
(183,645)
-
3,913,341
-
3,913,341
$5,119,659
一一四年十二月三十一日 % 4
-
-
7
1
-
1
-
13
-
-
2
-
2
15
17
45
9
4
16
(5)
(1)
85
-
85
100
金
額		 $199,288
12,535
5,052
310,132
59,247
5,010
27,180
51
618,495
-
13,268
93,120
360
106,748
725,243
801,898
2,131,137
408,453
183,649
762,808
(241,300)
(26,519)
4,020,126
-
4,020,126
$4,745,369
負 債 及 權 益 附
註		 四及六
四及六
六
六
四、五及六
四及六
四及六
四、五及六
四及六
四及六
六

會
計
項
目		 流動負債
短期借款
透過損益按公允價值衡量之金融負債－流動
合約負債－流動
應付帳款
其他應付款
本期所得稅負債
租賃負債－流動
其他流動負債
流動負債合計
非流動負債
透過損益按公允價值衡量之金融負債－非流動
遞延所得稅負債
租賃負債－非流動
其他非流動負債
非流動負債合計
負債總計
歸屬於母公司業主之權益
普通股股本
資本公積
保留盈餘
法定盈餘公積
特別盈餘公積
未分配盈餘
其他權益
庫藏股票
歸屬於母公司業主之權益合計
非控制權益
權益總計
負債及權益總計
代碼 2100
2120
2130
2170
2200
2230
2280
2300
21xx
2500
2570
2580
2600
25xx
2xxx
3110
3200
3300
3310
3320
3350
3400
3500
31xx
36xx
3xxx

-16-

==> picture [143 x 19] intentionally omitted <==

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

PCL TECHNOLOGIES, INC. 及子公司
合併綜合損益表
----- End of picture text -----

民國一一四年及一一三年一月一日至十二月三十一日
單位：新臺幣千元 單位：新臺幣千元
代碼 會計項目 附註 一一四年度 一一三年度
金
額		 % 金
額		 %
4000
5000
5900
6000
6100
6200
6300
6500
6900
7000
7100
7010
7020
7050
7630
7635
7670
7900
7950
8200
8300
8310
8316
8341
8360
8361
8367
8500
8600
8610
8620
8700
8710
8720
9750
9850		 營業收入
營業成本
營業毛利
營業費用
推銷費用
管理費用
研究發展費用
營業費用合計
其他收益及費損淨額
營業利益
營業外收入及支出
利息收入
其他收入
其他利益及損失
財務成本
外幣兌換淨(損失)利益
透過損益按公允價值衡量之金融資產負債
利益
減損損失
營業外收入及支出合計
稅前淨利
所得稅費用
本期淨利
其他綜合損益
不重分類至損益之項目
透過其他綜合損益按公允價值衡量之
權益工具投資未實現評價損益
換算表達貨幣之兌換差額
後續可能重分類至損益之項目
國外營運機構財務報表換算之兌換差額
透過其他綜合損益按公允價值衡量之
債務工具投資未實現評價損益
本期其他綜合損益(稅後淨額)
本期綜合損益總額
淨利歸屬於：
母公司業主
非控制權益
綜合損益總額歸屬於：
母公司業主
非控制權益
每股盈餘(元)
基本每股盈餘
稀釋每股盈餘		 四、六及七
六
四、六及七
四及六
四、五及六
四、六及十二
六		 $1,074,975
(806,522)
268,453
(6,288)
(107,992)
(78,319)
(192,599)
(2,539)
73,315
225,523
6,972
(754)
(11,256)
(36,664)
117,123
-
300,944
374,259
(20,908)
353,351
(59,039)
(156,383)
124,463
33,367
(57,592)
$295,759
$353,351
-
$353,351
$295,759
-
$295,759
$4.48
$4.42		 100
(75)
25
(1)
(10)
(7)
(18)
-
7
21
-
-
(1)
(3)
11
-
28
35
(2)
33
(5)
(15)
12
3
(5)
28
33
-
33
28
-
28		 $1,091,806
(848,422)
243,384
(7,507)
(99,769)
(81,877)
(189,153)
(4,263)
49,968
196,111
5,468
(130)
(9,440)
17,847
45,184
(19,092)
235,948
285,916
(25,293)
260,623
(112,392)
289,756
(139,262)
(73,183)
(35,081)
$225,542
$263,331
(2,708)
$260,623
$230,407
(4,865)
$225,542
$3.28
$3.26		 100
(78)
22
(1)
(9)
(7)
(17)
-
5
18
-
-
(1)
2
4
(2)
21
26
(2)
24
(10)
27
(13)
(7)
(3)
21
24
-
24
21
-
21
董事長：陳靖仁
經理人：莊敏男
會計主管：林沛珊
(請參閱合併財務報表附註)

10

-17-

單位：新臺幣千元
PCL TECHNOLOGIES, INC.及子公司
合併權益變動表
民國一一四年及一一三年一月一日至十二月三十一日		 權益總額 $3,859,964
-
-
(176,418)
260,623
(35,081)		 225,542 (3,681)
7,934
-		 $3,913,341 $3,913,341
-
-
(181,299)
353,351
(57,592)		 295,759 (184,343)
176,668
-		 $4,020,126 董事長：陳靖仁
經理人：莊敏男
會計主管：林沛珊
(請參閱合併財務報表附註)
非控制權益 $8,257
-
-
-
(2,708)
(2,157)		 (4,865) (3,392)
-
-		 $- $-
-
-
-
-
-		 - -
-
-		 $-
歸屬於母公司業主之權益 總 計 $3,851,707
-
-
(176,418)
263,331
(32,924)		 230,407 (289)
7,934
-		 $3,913,341 $3,913,341
-
-
(181,299)
353,351
(57,592)		 295,759 (184,343)
176,668
-		 $4,020,126
庫藏股票 $-
-
-
-
-
-		 - -
-
-		 $- $-
-
-
-
-
-		 - (184,343)
157,824
-		 $(26,519)
其他權益項目
 透過其他綜合
損益按公允價
值衡量之金融
資產未實現
評價(損)益		 $(11,716)
-
-
-
-
(185,575)		 (185,575) -
-
297		 $(196,994) $(196,994)
-
-
-
-
(25,672)		 (25,672) -
-
(63)		 $(222,729)
國外營運
機構財務
報表換算
之兌換差額		 $(139,302)
-
-
-
-
152,651		 152,651 -
-
-		 $13,349 $13,349
-
-
-
-
(31,920)		 (31,920) -
-
-		 $(18,571)
保 留 盈 餘
 未分配盈餘 $606,142
(34,082)
(8,730)
(176,418)
263,331
-		 263,331 (289)
-
(297)		 $649,657 $649,657
(26,333)
(32,631)
(181,299)
353,351
-		 353,351 -
-
63		 $762,808
特別盈餘公積
 $142,288
-
8,730
-
-
-		 - -
-
-		 $151,018 $151,018
-
32,631
-
-
-		 - -
-
-		 $183,649
法定盈餘公積
 $348,038
34,082
-
-
-
-		 - -
-
-		 $382,120 $382,120
26,333
-
-
-
-		 - -
-
-		 $408,453
資本公積 $2,104,359
-
-
-
-
-		 - -
7,934
-		 $2,112,293 $2,112,293
-
-
-
-
-		 - -
18,844
-		 $2,131,137
股 本 $801,898
-
-
-
-
-		 - -
-
-		 $801,898 $801,898
-
-
-
-
-		 - -
-
-		 $801,898
項 目 一一二年度盈餘指撥及分配
法定盈餘公積
特別盈餘公積迴轉
普通股現金股利
一一三年一月一日至十二月三十一日淨利(損)
一一三年一月一日至十二月三十一日其他綜合損益
處分透過其他綜合損益按公允價值衡量之權益工具
民國一一三年十二月三十一日餘額
一一三年度盈餘指撥及分配
法定盈餘公積
特別盈餘公積
普通股現金股利
一一四年一月一日至十二月三十一日淨利
一一四年一月一日至十二月三十一日其他綜合損益
處分透過其他綜合損益按公允價值衡量之權益工具
民國一一四年十二月三十一日餘額
民國一一三年一月一日餘額
本期綜合損益總額
實際取得或處分子公司股權價格與帳面價值差額
股份基礎給付交易
民國一一四年一月一日餘額
本期綜合損益總額
庫藏股買回
股份基礎給付交易

-18-

單位：新臺幣千元
PCL TECHNOLOGIES, INC.及子公司
合併現金流量表
民國一一四年及一一三年一月一日至十二月三十一日		 一一三年度 金 額 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (1,019,320)
785,765
(384,153)
1,280,079
(21,681)
720
706
(82)
7,091
649,125
711,065
(914,128)
(31,903)
(176,418)
-
-
(3,681)
(415,065)
(121,300)
150,814
871,608
$1,022,422		 (請參閱合併財務報表附註)
董事長：陳靖仁
經理人：莊敏男
會計主管：林沛珊
一一四年度 金 額 (382,590)
186,260
(57,676)
205,706
(8,251)
5,516
(793)
(64)
(123)		 (52,015) 1,032,836
(1,277,243)
(30,756)
(181,299)
(184,343)
157,819
-		 (482,986) 112,243 (496,877)
1,022,422		 $525,545
項 目 投資活動之現金流量：
取得透過其他綜合損益按公允價值衡量之金融資產
處分透過其他綜合損益按公允價值衡量之金融資產
取得按攤銷後成本衡量之金融資產
處分按攤銷後成本衡量之金融資產
購置不動產、廠房及設備
處分不動產、廠房及設備價款
存出保證金(增加)減少
取得無形資產
其他非流動資產(增加)減少
投資活動之淨現金流(出)入
籌資活動之現金流量：
短期借款增加
短期借款減少
租賃負債本金償還
發放現金股利
庫藏股票買回成本
員工購買庫藏股
取得子公司股權
籌資活動之淨現金流出
匯率變動之影響
本期現金及約當現金(減少)增加
期初現金及約當現金餘額
期末現金及約當現金餘額
一一三年度 金 額 $285,916
93,177
730
(45,184)
9,440
(196,111)
(1,979)
7,934
4,263
19,092
(626,299)
(53,002)
(7,659)
117,973
30,819
2
17,572
34,569
123,595
59,474
(23)
(265)		 (125,966) 196,111
1,979
(9,440)
(24,630)		 38,054
一一四年度 金 額 $374,259
77,072
485
(117,123)
11,256
(225,523)
(5,868)
18,849
2,539
-
(143,727)
25,170
9,384
(103,941)
(10,758)
(2,254)
6,603
(92,695)
(46,142)
(69,066)
(6)
(144)		 (291,630) 225,523
5,868
(11,256)
(2,624)		 (74,119)
項 目 營業活動之現金流量：
本期稅前淨利
調整項目：
收益費損項目：
折舊費用
攤銷費用
透過損益按公允價值衡量金融資產/負債之淨利益
利息費用
利息收入
股利收入
股份基礎給付酬勞成本
處分不動產、廠房及設備損失
非金融資產減損損失
與營業活動相關之資產/負債變動數：
透過損益按公允價值衡量之金融資產
應收帳款
其他應收款
存貨
預付款項
其他流動資產
透過損益按公允價值衡量之金融負債
合約負債
應付帳款
其他應付款
其他流動負債
其他非流動負債
營運產生之現金流出
收取之利息
收取之股利
支付之利息
支付之所得稅
營業活動之淨現金流(出)入

-19-

附件四

-20-

一、董事：
114 年度
單位：新台幣仟元		 領取來自子
公司以外轉
投資事業或
母公司酬金		 領取來自子
公司以外轉
投資事業或
母公司酬金		 領取來自子
公司以外轉
投資事業或
母公司酬金		 領取來自子
公司以外轉
投資事業或
母公司酬金		 - - - - - - - - - - - -- - - 註1:114年6月16日董事全面改選，本屆新任。
註2:114年6月16日董事全面改選，已屆期無續任。
A、B、C、D、
E、F及G等七項
總額及占稅後純益
之比例		 財務報
告內所
有公司		 5,494
1.55%		 6,575
1.86%		 5,012
1.43%		 4,910
1.39%		 390
0.11%		 10
-%		 390
0.11%		 -
-%		 745
0.21%		 340
0.10%		 340
0.10%		 405
0.11%		 405
0.11%		 25,016
7.08%
本公司 2,179
0.62%		 2,169
0.61%		 1,377
0.39%		 1,585
0.45%		 390
0.11%		 10
-%		 390
0.11%		 -
-%		 745
0.21%		 340
0.10%		 340
0.10%		 405
0.11%		 405
0.11%		 10,335
2.92%
兼任員工領取相關酬金 員工酬勞
(G)		 財務報告內所
有公司		 股票金
額		 - - - - - - - - - - - - - -
現金
金額		 1,297 1,297 894 1,117 - - - - - - - - - 4,605
本公司 股票
金額		 - - - - - - - - - - - - - -
現金
金額		 1,297 1,297 894 1,117 - - - - - - - - - 4,605
退職退休金
(F)		 財務報
告內所
有公司		 21 48 33 50 - - - - - - - - - 152
本公司 - - - - - - - - - - - - - -
薪資、獎金及
特支費等(E)		 財務報
告內所
有公司		 3,294 4,358 3,602 3,275 - - - - - - - - - 14,529
本公司 - - - - - - - - - - - - - -
A、B、C及D等
四項總額及占稅後
純益之比例		 財務報
告內所
有公司		 882
0.25%		 872
0.25%		 483
0.14%		 468
0.13%		 390
0.11%		 10
-%		 390
0.11%		 -
-%		 745
0.21%		 340
0.10%		 340
0.10%		 405
0.11%		 405
0.11%		 5,730
1.62%
本公司 882
0.25%		 872
0.25%		 483
0.14%		 468
0.13%		 390
0.11%		 10
-%		 390
0.11%		 -
-%		 745
0.21%		 340
0.10%		 340
0.10%		 405
0.11%		 405
0.11%		 5,730
1.62%
董事酬金 業務執行費用
(D)		 財務報
告內所
有公司		 25 15 15 - - 10 - - 25 15 15 10 10 140
本公司 25 15 15 - - 10 - - 25 15 15 10 10 140
董事酬勞
(C)		 財務報
告內所
有公司		 857 857 468 468 390 - 390 - - - - - - 3,430
本公司 857 857 468 468 390 - 390 - - - - - - 3,430
退職退休金
(B)		 財務報
告內所
有公司		 - - - - - - - - - - - - - -
本公司 - - - - - - - - - - - - - -
報酬
(A)		 財務報
告內所
有公司		 - - - - - - - - 720 325 325 395 395 2,160
本公司 - - - - - - - - 720 325 325 395 395 2,160
姓名 陳靖仁 莊敏男 趙偉州(註1) 鄧福坪(註1) OpNow Solutions
Holdings (BVI), Inc. (註2)		 代表人：趙偉州(註2) Max Fine International
Inc. (註2)		 代表人:鄧福坪(註2) 李宜泰 李映怡(註1) 林麗芬(註1) 施光訓(註2) 王金來(註2) 合
計
職稱 董事長 董事 董事 董事 董事 董事 獨立董事 獨立董事 獨立董事 獨立董事 獨立董事

-21-

單位：新台幣仟元
領取來自子
公司以外轉
投資事業或
母公司酬金		 - - - - - - - - - -
A、B、C、D、
E、F及G等七項
總額及占稅後純益
之比例		 財務報
告內所
有公司		 6,202
2.36%		 7,114
2.70%		 843
0.32%		 4,360
1.66%		 843
0.32%		 3,951
1.50%		 745
0.28%		 745
0.28%		 745
0.28%		 25,548
9.70%
本公司 1,334
0.51%		 1,319
0.51%		 843
0.32%		 421
0.16%		 843
0.32%		 374
0.14%		 745
0.28%		 745
0.28%		 745
0.28%		 7,369
2.80%
兼任員工領取相關酬金 員工酬勞
(G)		 財務報告內所
有公司		 股票金
額		 - - - - - - - - - -
現金
金額		 466 466 - 401 - 369 - - - 1,702
本公司 股票
金額		 - - - - - - - - - -
現金
金額		 466 466 - 401 - 369 - - - 1,702
退職退休金
(F)		 財務報
 告內所
有公司		 20 48 - 33 - 43 - - - 144
本公司 - - - - - - - - - -
薪資、獎金及
特支費等(E)		 財務報
告內所
有公司		 4,848 5,747 - 3,906 - 3,534 - - - 18,035
本公司 - - - - - - - - - -
A、B、C及D等
四項總額及占稅後
純益之比例		 財務報
告內所
有公司		 868
0.33%		 853
0.33%		 843
0.32%		 20
0.01%		 843
0.32%		 5
-%		 745
0.28%		 745
0.28%		 745
0.28%		 5,667
2.15%
本公司 868
0.33%		 853
0.33%		 843
0.32%		 20
0.01%		 843
0.32%		 5
-%		 745
0.28%		 745
0.28%		 745
0.28%		 5,667
2.15%
董事酬金 業務執行費用
(D)		 財務報
告內所
有公司		 25 10 - 20 - 5 25 25 25 135
本公司 25 10 - 20 - 5 25 25 25 135
董事酬勞
(C)		 財務報
告內所
有公司		 843 843 843 - 843 - - - - 3,372
本公司 843 843 843 - 843 - - - - 3,372
退職退休金
(B)		 財務報
告內所
有公司		 - - - - - - - - - -
本公司 - - - - - - - - - -
報酬
(A)		 財務報
告內所
有公司		 - - - - - - 720 720 720 2,160
本公司 - - - - - - 720 720 720 2,160
姓名 陳靖仁 莊敏男 OpNow Solutions
Holdings (BVI), Inc.		 代表人：趙偉州 Max Fine International
Inc.		 代表人:鄧福坪 施光訓 王金來 李宜泰 合
計
職稱 董事長 董事 董事 董事 獨立董事 獨立董事 獨立董事

-22-

114 年度
單位：新台幣仟元
領取來自子公
司以外轉投資
事業或母公司
酬金		 - - - - - -
A、B、C及D等四項總額及
占稅後純益之比例（%）		 財務報告內
所有公司		 5,703
1.61%		 4,612
1.31%		 2,952
0.83%		 4,529
1.28%		 4,442
1.26%		 22,238
6.29%
本公司 1,297
0.37%		 1,297
0.37%		 536
0.15%		 894
0.25%		 1,117
0.31%		 5,141
1.45%
員工酬勞金額
(D)		 財務報告內所有公司 股票
金額		 - - - - - -
現金
金額		 1,297 1,297 536 894 1,117 5,141
本公司 股票
金額		 - - - - - -
現金
金額		 1,297 1,297 536 894 1,117 5,141
獎金及特支費等等
(C)		 財務報告內
所有公司		 406 406 311 467 467 2,057
本公司 - - - - - -
退職退休金
(B)		 財務報告內
所有公司		 48 21 60 33 50 212
本公司 - - - - - -
薪資
(A)		 財務報告內
所有公司		 3,952 2,888 2,045 3,135 2,808 14,828
本公司 - - - - - -
姓名 莊敏男 陳靖仁 陳文政 趙偉州 鄧福坪 合
計
職稱 總經理 子(孫)公司
總經理		 副總經理 子(孫)公司
副總經理		 子(孫)公司
副總經理

-23-

單位：新台幣仟元 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。		 職稱
姓名
薪資
(A)
退職退休金
(B)
獎金及特支費等等
(C)
員工酬勞金額
(D)
A、B、C及D等四項總額及
占稅後純益之比例（%）
領取來自子公
司以外轉投資
事業或母公司
酬金
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內
所有公司
本公司
財務報告內所有公司
本公司
財務報告內
所有公司
現金
金額
股票
金額
現金
金額
股票
金額
總經理
莊敏男
-
5,153
-
48
-
594
466
-
466
-
466
0.18%
6,261
2.37%
-
子(孫)公司
總經理
陳靖仁
-
4,254
-
20
-
594
466
-
466
-
466
0.18%
5,334
2.03%
-
副總經理
陳文政
-
2,238
-
60
-
251
193
-
193
-
193
0.07%
2,742
1.04%
-
子(孫)公司
副總經理
趙偉州
-
3,456
-
33
-
450
401
-
401
-
401
0.15%
4,340
1.65%
-
子(孫)公司
副總經理
鄧福坪
-
3,100
-
43
-
434
369
-
369
-
369
0.14%
3,946
1.50%
-
合
計
-
18,201
-
204
-
2,323
1,895
-
1,895
-
1,895
0.72%
22,623
8.59%
-
註：114年歸屬母公司之淨利為新台幣353,351仟元；113年歸屬母公司之淨利為新台幣263,331仟元。
本公司董事及經理人相關酬金，其絕對金額與稅後損益占比，另與公開資訊觀站中通信網路同業相比，尚稱合理。
領取來自子公
司以外轉投資
事業或母公司
酬金		 - - - - - -
A、B、C及D等四項總額及
占稅後純益之比例（%）		 財務報告內
所有公司		 6,261
2.37%		 5,334
2.03%		 2,742
1.04%		 4,340
1.65%		 3,946
1.50%		 22,623
8.59%
本公司 466
0.18%		 466
0.18%		 193
0.07%		 401
0.15%		 369
0.14%		 1,895
0.72%
員工酬勞金額
(D)		 財務報告內所有公司 股票
金額		 - - - - - -
現金
金額		 466 466 193 401 369 1,895
本公司 股票
金額		 - - - - - -
現金
金額		 466 466 193 401 369 1,895
獎金及特支費等等
(C)		 財務報告內
所有公司		 594 594 251 450 434 2,323
本公司 - - - - - -
退職退休金
(B)		 財務報告內
所有公司		 48 20 60 33 43 204
本公司 - - - - - -
薪資
(A)		 財務報告內
所有公司		 5,153 4,254 2,238 3,456 3,100 18,201
本公司 - - - - - -
姓名 莊敏男 陳靖仁 陳文政 趙偉州 鄧福坪 合
計
職稱 總經理 子(孫)公司
總經理		 副總經理 子(孫)公司
副總經理		 子(孫)公司
副總經理

-24-

PCL TECHNOLOGIES, INC.
眾達科技股份有限公司
Comparison Table for MEMORANDUM AND ARTICLES OF ASSOCIATION
公司章程修正對照表		 Explanations
修正理由		 To revise according to the
"Checking
List
of
Protecting
Rights
of
Foreign
Issuer's
Shareholders
in
the
Country of Registration"
promulgated by a TWSE
announcement
Tai-
Zheng-Shan-Second-No.
1151700475
dated
February 4, 2026.
依據證券交易所115 年2
月4 日臺證上二字第
1151700475 號公告之
「外國發行人註冊地國股
東權益保護事項檢查表」
修訂本條。		 第1頁／共2頁
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，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)，並應依上市櫃法令許可之方
式將該議事手冊及其他相關資料於股東常會開會前
至少2130日前或股東臨時會開會前至少15日前公
告，但本公司最近會計年度終了日實收資本額達新
台幣二十億元以上或最近會計年度召開股東常會股
東名簿記載之外資及陸資持股比率合計達百分之三
十(30%)以上者，應於股東常會開會30 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。
For so long as the Shares are registered in the Emerging
Market or listed on the Taipei Exchange or TSE, 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
Proposed Amendments to Provisions of
Memorandum and Articles of Association
擬修訂之公司章程條款
(anticipated to be adopted by resolution passed
on 8 June 2026)
（預計於2026 年6 月8 日決議通過）
Current Memorandum and Articles of Association
(adopted by special resolution passed on 16 June
2025 )
現行之公司章程
（經2025 年6 月16 日特別決議通過）		 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，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)，並應依上市櫃法令許可之方
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，但本公司最近會計年度終了日實收資本額達新
台幣二十億元以上或最近會計年度召開股東常會股
東名簿記載之外資及陸資持股比率合計達百分之三
十(30%)以上者，應於股東常會開會30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。
For so long as the Shares are registered in the Emerging
Market or listed on the Taipei Exchange or TSE, 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
Article
No.
條次		 49
附件六

-25-

Explanations
修正理由
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) thirty (30)
days prior to the date of annual general meetings and at
least fifteen (15) days prior to the date of extraordinary
general
meetings.
Nevertheless,
the
public
announcement(s) shall be made thirty (30) days prior to
the date of the annual general meeting, provided that the
paid-in capital of the end date of the last financial year
reaches NT$2 billion or more, or the sum of the foreign
and mainland Chinese shareholdings stated in the
shareholder register of its annual general meeting held
in the immediately preceding year reaches 30% or more.
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.
Proposed Amendments to Provisions of
Memorandum and Articles of Association
擬修訂之公司章程條款
(anticipated to be adopted by resolution passed
on 8 June 2026)
（預計於2026 年6 月8 日決議通過）
Current Memorandum and Articles of Association
(adopted by special resolution passed on 16 June
2025 )
現行之公司章程
（經2025 年6 月16 日特別決議通過）		 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. Nevertheless, the public announcement(s)
shall be made thirty (30) days prior to the date of the
annual general meeting, provided that the paid-in
capital of the end date of the last financial year reaches
NT$2 billion or more, or the sum of the foreign and
mainland
Chinese
shareholdings
stated
in
the
shareholder register of its annual general meeting held
in the immediately preceding year reaches 30% or more.
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.
Article
No.
條次

-26-

附件七

==> picture [130 x 42] intentionally omitted <==

規章修訂對照表

Comparison Table

Procedures for Derivative 修訂版本 v4-r0 頁次
規章編號 PTE-C2-017 規章名稱 Products Transactions
衍生性金融商品交易作業程序		 舊版版本 v3-r0 1/2
本次修訂重點
1. 依臺證上二字第1151700910號函(115.3.30)辦理，修訂後提董事會及股東常會通過。

頁次 舊版內容 Current Content 修訂內容 Content of Amendment ( 增修 ) Article Article 第五條 第五條 Management (Hedging) Strategy 經營 ( 避險 ) 策略 Management Strategy 經營策略 The Company conducts the Derivative Products The Company conducts the Derivative Products transactions based on the hedging principles. transactions based on the investing and hedging Accordingly, the types of the Derivative Products for principles. Accordingly, the types of the Derivative the transaction shall be related to the Company’s assets, Products for the transaction shall be related to the liabilities or anticipated impact caused by changes to expected changes to the share prices, interest rates or the prices, interest rates or exchange rates relating to exchange rates, etc. and anticipated impact caused by the import/export goods of the Company so as to changes to the prices, interest rates or exchange rates reduce the overall risk of the Company. relating to the import/export goods or bank loan of the Company so as to increase profit or reduce the overall risk of the Company 

本公司從事衍生性商品交易係以避險為原則，因此
從事交易之衍生性商品種類，應與本公司已持有之
資產或負債或預期進出口交易因其相關之價格、利
率、匯率等因素變動而造成之影響有相關者，藉以
降低公司整體之風險。

本公司從事衍生性商品交易係以投資及避險為原則，因
此從事交易之衍生性商品種類，應與本公司預期股價、
利率或匯率等變動及預期進出口交易或借款之價格、利
率、匯率等因素變動而造成之影響有相關者，藉以提升
公司獲利及降低公司整體之風險。

……….

………..

Article 7 第七條 Transaction Limits 契約總額

  1. The total transaction amount for contract relating to hedging operations cannot exceed the need for foreign currency based on the actual amount of the Company’s import and export operation. When evaluation is conducted based on market value, the amount of options contracts under which the Company may be required to exercise the option cannot exceed Twenty-five Million United States Dollars. The approval of the Chairman is required for any amount exceeding the above. 有關避險操作之契約總額以不超過公司實際進出口 之外幣需求總額為限，且以市價評估時，可能被要求 履約選擇權之數量不得超過美金貳仟伍佰萬元，若超 過上述金額，應呈報董事長核准之。

  2. The financial staffs may prepare a proposed strategy based on forecast on market changes for approval by the Chairman to be used on transactions with particular purposes; however, the net accumulative hedging position may not exceed Twenty-five Million United States Dollars. The approval of the Board is required for any amount exceeding the above pursuant to the strategic instruction given. 基於對市場變化狀況之預測，財務人員得依需要擬定 策略，提報董事長核准後進行特定用途之交易，惟淨 累積之部位以美金貳仟伍佰萬元為限，超過上述之金 額，需經董事會之同意，依照政策性之指示為之。

( 增修 ) Article 7 第七條 Transaction Limits and Authorize Limits 契約總額及授權額度

  1. The contract amount for each investment operations is limit of authority by the chairman if each contract amount is below five Million United States Dollars, and requires approval of the Board if each contract amount is equal to or greater than five Million United States Dollars. The total transaction amount for contract relating to investing operations cannot exceed Two Hundred Million United States Dollars. 每筆投資操作之契約金額如在美金伍佰萬以下為董 事長核准權限，如契約金額超過 / 等於美金伍佰萬則 需呈報董事會核准之。有關投資操作之契約總額以不 超過美金貳億元為上限。

  2. The contract amount for each hedging operations is limit of authority by the chairman if each contract amount is below five Million United States Dollars, and requires approval of the Board if each contract amount is equal to or greater than five Million United States Dollars. The total transaction amount for contract relating to hedging operations cannot exceed Twenty-five Million United States Dollars. 每筆避險操作之契約金額如在美金伍佰萬以下為董 事長核准權限，如契約金額超過 / 等於美金伍佰萬則 需呈報董事會核准之。有關避險操作之契約總額以不 。

超過美金貳仟伍佰萬元為上限

-27-

==> picture [132 x 44] intentionally omitted <==

規章修訂對照表

Comparison Table

規章編號 規章編號 PTE-C2-017 規章名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 修訂版本 v4-r0 頁次
舊版版本 v3-r0 2/2
頁次 舊版內容Current Content 修訂內容Content of Amendment
… ……. ……….
Article 8
第八條
Limits for Overall and a Single Contractual Loss全部
與個別契約損失上限
The Company conducts the Derivative Products
transaction based on the hedging principles. Where
the loss produced by fluctuations in market conditions
may be offset by the hedging assets or liabilities, the
hedging position of a transaction agreement with a
particular purpose may not exceed twenty percent of
the contract amount; if the loss cannot be entirely offset
by the hedging assets or liabilities, the hedging position
for the year cannot exceed twenty percent of the all
contract amount.
本公司從事衍生性商品交易係以避險為原則，因此市場
行情波動所產生的損失，可與被避險資產或負債產生抵
消的效果，若特定目的之交易契約以合約金額之百分之
二十為損失上限；如損失無法完全由被避險資產或負債
抵消時，年度損失上限金額為合約總額之百分之二十。
……….









Article 8
第八條
Limits for Overall and a Single Contractual Loss
全部與個別契約損失上限
The Company conducts the Derivative Products
transaction based on the investing and
hedging
principles. Where the loss produced by fluctuations in
market conditions may be offset by the hedging assets
or liabilities, the hedging position of a transaction
agreement with a particular purpose may not exceed
twenty percent of the contract amount; if the loss
cannot be entirely offset by the hedging assets or
liabilities, the hedging position for the year cannot
exceed twenty percent of the all contract amount.
本公司從事衍生性商品交易係以投資及避險為原則，因
此市場行情波動所產生的損失，可與被避險資產或負債
產生抵消的效果，若特定目的之交易契約以合約金額之
百分之二十為損失上限；如損失無法完全由被避險資產
或負債抵消時，年度損失上限金額為合約總額之百分之
二十。
……….
(以下略) (以下略)

-28-

附件八

==> picture [132 x 44] intentionally omitted <==

規章修訂對照表

Comparison Table

Comparison Table
規章編號
PTE-C2-007		 規章名稱
PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 修訂版本
舊版版本		 v1-r5
v1-r4		 頁次
1/1
本次修訂重點
1. 依據證券交易所115年2 月4日臺證上二字第1151700475號公告之「外國發行人註冊地國股東權益保護事項
檢查表」修訂章程，並配合修訂本規則。
2. 本次修訂擬提董事會及最近期股東會通過。
規章編號 規章編號 PTE-C2-007 規章名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 修訂版本 v1-r5 頁次
舊版版本 v1-r4 1/1
本次修訂重點
1.
依據證券交易所115年2月4日臺證上二字第1151700475號公告之「外國發行人註冊地國股東權益保護事項
檢查表」修訂章程，並配合修訂本規則。
2.
本次修訂擬提董事會及最近期股東會通過。
頁次 舊版內容Current Content 修訂內容Content of Amendment
Article 7第七條
……
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-one (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
professional stock agent appointed by the Company.
本公司應於股東常會開會三十日前或股東臨時會開
會十五日前，將股東會開會通知書、委託書用紙、
有關承認案、討論案、選任或解任董事、監察人事
項等各項議案之案由及說明資料製作成電子檔案傳
送至公開信息觀測站。於股東常會開會二十一日前
或股東臨時會開會十五日前，將股東會議事手冊及
會議補充資料，製作電子檔案傳送至公開信息觀測
站。股東會開會十五日前，備妥當次股東會議事手
冊及會議補充資料，供股東隨時索閱，並陳列於本
公司及其本公司委託之專業股務代理機構。
……


















(增修)
……
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 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 ready for
Shareholders' review at all time by fifteen (15) days
before general meetings, and such information shall be
available at the Company and professional stock agent
appointed by the Company and be distributed at
general meetings.
本公司應於股東常會開會三十日前或股東臨時會開
會十五日前，將股東會開會通知書、委託書用紙、
有關承認案、討論案、選任或解任董事、監察人事
項等各項議案之案由及說明資料製作成電子檔案傳
送至公開信息觀測站。於股東常會開會三十日前或
股東臨時會開會十五日前，將股東會議事手冊及會
議補充資料，製作電子檔案傳送至公開信息觀測
站。股東會開會十五日前，備妥當次股東會議事手
冊及會議補充資料，供股東隨時索閱，並陳列於本
公司及其本公司委託之專業股務代理機構。
……
(以下略) (以下略)

-29-

附件九

-30-

==> picture [480 x 679] intentionally omitted <==

-31-

==> picture [480 x 679] intentionally omitted <==

-32-

==> picture [480 x 679] intentionally omitted <==

-33-

==> picture [480 x 679] intentionally omitted <==

-34-

附件十

眾達科技股份有限公司

西元2026 年 限制員工權利新股發行辦法

(累計第四次發行，本年度第一次)

一、發行目的

本公司為吸引及留任公司所需之專業人才，並提高員工對公司之向心力及歸
屬感，以共同創造更高之公司及股東利益，依據中華民國公司法第二百六十
七條第九項及金融監督管理委員會發布之「外國發行人募集與發行有價證券
處理準則」及準用「發行人募集與發行有價證券處理準則」第四章等相關規
定，訂定本公司本次限制員工權利新股之發行辦法。

二、申報及發行期間

於股東會決議之日起一年內一次或分次申報辦理，並自主管機關申報生效通
知到達之日起二年內，為一次或分次發行，實際發行日期授權董事長訂定之。

三、員工之資格條件及得獲配或認購股數

  • 3.1. 獲配限制員工權利新股之資格，為發行日當日已到職之本公司及國內外控 制或從屬公司之全職正式員工為限。所稱「控制或從屬公司」，係依公司 法第 369 條之 2 、第 369 條之 3 、第 369 條之 9 第 2 項及第 369 條之 11 之標準認定之。

  • 3.2. 實際獲配限制員工權利新股之員工，及其獲配限制員工權利新股之數量， 將由經營主管參酌年資、職等級、工作績效、整體貢獻或特殊功績等各項 條件，經審核通過，由董事長核定後，提報董事會決議；惟具員工身份之 董事及 ( 或 ) 經理人身分者應先經薪資報酬委員會同意；非具董事或經理人 身分之員工，應先經審計委員會同意。參酌標準包括如下：

  • (1) 年度績效考核成績達 B 等 ( 含 ) 以上。

  • (2) 因專案工作表現優良，或對公司具有重大貢獻。

  • (3) 經部門主管提報認為有利於公司營運成長。

  • (4) 具有公司所需之特殊工作技能。

  • (5) 年度優秀員工。

  • 3.3. 依「發行人募集與發行有價證券處理準則」第 56 條之 1 第 1 項規定發行 之員工認股權憑證累計給予單一員工得認購股數，加計該員工累計取得限 制員工權利新股之合計數，不得超過本公司已發行股份總數之千分之三， 且加計依「發行人募集與發行有價證券處理準則」第 56 條第 1 項發行之 員工認股權憑證累計給予單一員工得認購股數，不得超過本公司已發行股 份總數之百分之一。前揭單一員工得取得之限制員工權利新股股數，如因 主管機關更新規定者，悉依更新後之法令及主管機關辦理。

四、發行總數

本次限制員工權利新股之發行總額為新台幣 5,000,000 元，每股面額新台幣 10 元，共計發行普通股 500,000 股。

五、發行條件

  • 5.1. 發行價格：無償發行，每股新台幣 0 元。

  • 5.2. 既得條件及期間：員工自獲配限制員工權利新股 ( 增資基準日 ) 後屆滿一 

年起，於各既得期限屆滿仍在職，可分別達成既得條件之股份比例如下：

  • 5.2.1. 分批既得期間如下：

  • (A) 獲配後任職屆滿一年： 50%

  • (B) 獲配後任職屆滿二年： 50%

-35-

  • (C) 員工自獲配本公司給予之限制員工權利新股後，遇有違反勞動契約或 工作規則等情事，或違反本次發行辦法規定者，公司有權就其尚未達 成既得條件之限制員工權利新股，予以無償收回並辦理註銷。

5.3. 發行股份之種類：本公司普通股新股。

5.4. 員工未符既得條件或發生繼承時，應依下列方式處理：

5.4.1. 離職或績效未達：

員工因故辦理離職、資遣、遭開除或績效未達時，對於尚未達成既得條
件之限制員工權利新股，於該等事由生效日起即喪失受領股份之資格，
本公司將依法無償收回該等股份並辦理註銷。

5.4.2. 退休：

依本辦法獲配限制員工權利新股之員工，嗣後若辦理退休，且退休生效 日時未達所定既得條件者，於退休當日或當次被給與之增資基準日起屆 滿一年 ( 以日期較晚者為主 ) ，依本條第 5.2.1 款之分述服務條件期限，依 所述比例分別視為達成既得條件。

5.4.3. 一般死亡：

未達成既得條件之限制員工權利新股，於死亡當日即視為未符既得條
件，本公司將依法無償收回該等股份並辦理註銷。

5.4.4. 受職業災害致殘疾或死亡者：

員工因受職業災害致身體殘疾而無法繼續任職辦理離職者，於員工離職
生效日起即視為達成所有既得條件；因受職業災害致死亡者，對於尚未
達成既得條件之限制員工權利新股，於員工死亡日起即視為達成所有既
得條件，由繼承人於完成法定之必要程序並提供相關證明文件，得以申
請領受其應繼承之股份。

5.4.5. 留職停薪：

經由公司特別核准之留職停薪員工，對於尚未達成既得條件之限制員工 權利新股，自留職停薪生效日起，暫停計算有權受領新股之任期時程， 並得於復職後恢復權益，惟其恢復原職務之當年度可受領之股份，須依 在職且提供勞務之期間比例推算，並依本條第 5.4.7 款績效評核結果予 以核給。

5.4.6. 調職：

員工調動至關係企業或其他子公司時，其未達成既得條件之限制員工權 利新股應比照離職人員方式處理。惟應本公司要求而調動者，得由董事 長於本條第 5.2.1 款分述期限仍在職關係企業或其他子公司者，核定該 員工取得之股份。

5.4.7. 其他：

員工應遵循公司工作守則且達成公司整體及個人指標，其既得當年度依 公司績效考核規範評核結果需為 B 等 ( 含 ) 以上，否則視為未符既得條 件，本公司將依法無償收回該等股份並辦理註銷。

  • 5.5. 對於已達成既得條件而得領取的限制員工權利新股，如因公司作業需要， 員工本人或繼承人有須配合辦理股份領取作業者，員工本人或繼承人應自 本公司依本辦法通知領取之日起一年內配合辦理股份領取的相關作業程 序。

-36-

六、獲配新股後未達既得條件前受限制之權利

  • 6.1. 員工依本辦法獲配之限制員工權利新股，於未達成既得條件之前，應先全 數交付本公司指定之機構信託保管，並配合辦理所有的程序及相關文件的 簽署。於既得條件未成就前，員工不得以任何理由或方式向受託人請求返 還限制員工權利新股。

  • 6.2. 除前項信託保管約定限制外，員工依本辦法獲配之限制員工權利新股未達 既得條件前，除繼承外，不得將該限制員工權利新股出售、抵押、轉讓、 贈與、質押，或作其他方式之處分。

  • 6.3. 員工依本辦法獲配之限制員工權利新股，於未達成既得條件之前，其他權 利包括但不限於股息、紅利及資本公積之受配權、現金增資之認股權及表 決權等，與本公司已發行之普通股股份相同。

  • 6.4. 股東會之出席、提案、發言、投票權等依信託保管契約執行之。

  • 七、獲配新股之程序

  • 7.1. 本公司發行限制員工權利新股，將於本公司股東名簿上登載員工認購之股 數。依本辦法所認購之股份，將於員工達成既得條件前，交付本公司指定 之機構信託保管，並由本公司或本公司指定之人為代理人代所有認購員工 與信託機構簽訂、修訂信託相關契約暨全權代理其處理相關信託事務。

  • 7.2. 本公司依本辦法發行之限制員工權利新股應依法辦理變更登記。每次實際 授予基準日及發行新股基準日等相關作業事項授權董事長訂定。

  • 八、保密及限制條款

  • 8.1. 獲配限制員工權利新股之員工，應恪遵本公司保密規定，不得探詢他人或 洩漏其認購之數量及所有相關內容。若有違反之情事且經本公司認為情節 重大者，對於尚未達成既得條件之限制員工權利新股，本公司有權無償收 回其股份並辦理註銷。

九、其他重要事項

  • 9.1. 本辦法經董事會三分之二以上董事出席及出席董事超過二分之一同意，並 報經主管機關核准後生效，發行前修正時亦同。若於送件審核過程中，因 主管機關審核之要求而須做修正時，授權董事長修訂本辦法，嗣後再提董 事會追認後始得發行。

  • 9.2. 員工因既得條件達成而產生之各項稅賦，悉依當時中華民國相關稅賦法令 辦理。

  • 9.3. 本辦法如有未盡事宜，悉依相關法令規定辦理，並全權授權董事會或其授 權之人依相關法令修訂或執行之。

-37-

附錄一

THE COMPANIES ACT (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

MEMORANDUM AND ARTICLES OF ASSOCIATION

OF

PCL TECHNOLOGIES, INC. 眾達科技股份有限公司

==> picture [70 x 69] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST Auth Code: J35169891081

www.verify.gov.ky File#: 197220

-38-

THE COMPANIES ACT (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

MEMORANDUM OF ASSOCIATION

OF

PCL TECHNOLOGIES, INC. 眾達科技股份有限公司

(Adopted by Special Resolution passed on June 16, 2025)

  1. The name of the Company is PCL Technologies, Inc. 眾達科技股份有限公司 (the " Company ").

  2. The registered office of the Company shall be at Harneys Fiduciary (Cayman) Limited, 4th Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY11002, Cayman Islands or at such other place as the Directors may from time to time decide.

  3. 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 Act of the Cayman Islands (as amended) (the " Law ").

  1. 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.

  2. 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.

  3. The liability of the Shareholders of the Company is limited to the amount, if any, unpaid on the share respectively held by them.

  4. The capital of the Company is NT$5,000,000,000 divided into 500,000,000 Common Shares of a nominal or par value of NT$10 and should not be converted to non par-value shares 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.

  5. 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.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

1

-39-

TABLE OF CONTENTS

CLAUSE

PAGE

TABLE A..................................................................................................................................................1 INTERPRETATION ................................................................................................................................. 1 PRELIMINARY ........................................................................................................................................5 SHARES..................................................................................................................................................5 PRIVATE PLACEMENT ..........................................................................................................................8 MODIFICATION OF RIGHTS .................................................................................................................8 CERTIFICATES ......................................................................................................................................9 FRACTIONAL SHARES ..........................................................................................................................9 TRANSFER OF SHARES .......................................................................................................................9 TRANSMISSION OF SHARES.............................................................................................................10 VOTING ON RESOLUTION ..................................................................................................................11 REDEMPTION AND PURCHASE OF SHARES...................................................................................12 TREASURY SHARES ...........................................................................................................................13 CLOSING REGISTER OR FIXING RECORD DATE ............................................................................14 GENERAL MEETINGS .........................................................................................................................15 NOTICE OF GENERAL MEETINGS ....................................................................................................15 PROCEEDINGS AT GENERAL MEETINGS ........................................................................................17 VOTES OF SHAREHOLDERS .............................................................................................................18 PROXY AND PROXY SOLICITATION ................................................................................................. 20 CORPORATIONS ACTING BY REPRESENTATIVES AT MEETINGS ...............................................21 DIRECTORS .........................................................................................................................................21 DIRECTORS’ FEES AND EXPENSES ................................................................................................. 23 ALTERNATE .........................................................................................................................................23 POWERS AND DUTIES OF DIRECTORS ...........................................................................................24 BORROWING POWERS OF DIRECTORS ..........................................................................................25 THE SEAL .............................................................................................................................................25 DISQUALIFICATION OF DIRECTORS ................................................................................................25 PROCEEDINGS OF DIRECTORS .......................................................................................................26 AUDIT COMMITTEE .............................................................................................................................29 DIVIDENDS ...........................................................................................................................................31 ACCOUNTS, AUDIT AND ANNUAL RETURN AND DECLARATION .................................................32 INTERNAL AUDIT ................................................................................................................................. 33 CAPITALISATION OF RESERVES ......................................................................................................33 PUBLIC TENDER OFFER ....................................................................................................................33 SHARE PREMIUM ACCOUNT .............................................................................................................33 NOTICES ..............................................................................................................................................34 INFORMATION ................................................................................................................................... ..35 INDEMNITY OR INSURANCE ............................................................................................................ ..35 i

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-40-

FINANCIAL YEAR ................................................................................................................................. 35 WINDING- UP .......................................................................................................................................35 AMENDMENT OF ARTICLES OF ASSOCIATION...............................................................................36 REGISTRATION BY WAY OF CONTINUATION..................................................................................36 LITIGIOUS AND NON-LITIGIOUS AGENT ..........................................................................................36

ii

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST Auth Code: J35169891081

www.verify.gov.ky File#: 197220

-41-

THE COMPANIES ACT (AS AMENDED)

COMPANY LIMITED BY SHARES

AMENDED AND RESTATED

ARTICLES OF ASSOCIATION

OF

PCL TECHNOLOGIES, INC. 眾達科技股份有限公司

(Adopted by Special Resolution passed on June 16, 2025)

TABLE A

The Regulations contained or incorporated in Table 'A' in the First Schedule of the Law shall not apply to PCL Technologies, inc. 眾達科技股份有限公司 (the " Company ") and the following Articles shall comprise the Articles of Association of the Company.

INTERPRETATION

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

" Acquisition " refers to an act wherein a company acquiring shares, business or assets of another company in exchange for shares, cash or other assets;

" Affiliated Company " means with respect to any affiliated company as defined in the Applicable Listing Rules;

" 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, Business Mergers And Acquisitions 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 Taipei Exchange 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 118 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;

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

1

-42-

" 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) or more other existing companies within the meaning of the Law;

"Delisting" means (a) the delisting of the Shares registered or listed on any Taiwan stock exchange or securities market as a result of a Merger in which the Company will dissolve, general assumption (as defined in the Applicable Listing Rules), Share Swap (as defined in the Applicable Listing Rules) or Spin-off; and (b) the shares of the surviving company in the Merger, the transferee company in the general assumption or the existing company or newlyincorporated company in the Share Swap or Spin-off will not be registered or listed on any Taiwan stock exchange or securities market;

" 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 Taipei Exchange in Taiwan;

“ Family Relationship within Second Degree of Kinship ” in respect of a natural person, means another natural 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 first person as well as the first person's 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 as prescribed in the Applicable Listing Rules;

" Indemnified Person " has the meaning given thereto in Article 152;

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

" Law " means the Companies Act 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;

==> picture [67 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST Auth Code: J35169891081

2

www.verify.gov.ky File#: 197220

-43-

" 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 companies 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;

" 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 as prescribed in the Applicable Listing Rules;

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

" 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 as prescribed in the Applicable Listing Rules;

" 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;

"Share Exchange" means that a company issues new shares to another company in exchange for part of issued shares in that company as the consideration;

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

==> picture [67 x 66] intentionally omitted <==

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

ance
----- End of picture text -----

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

Filed: 25-Jun-2025 16:48 EST Auth Code: J35169891081

3

www.verify.gov.ky File#: 197220

-44-

" 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;

"Share Swap" means that a company transfers all its issued shares to another company in exchange for shares, cash or other assets in that company as the consideration for shareholders of the transferring 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 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;

"Supermajority Special Resolution" means a Special Resolution approved by the Shareholders holding at least two-thirds (2/3) of the Shares in issue at the time of the general meeting;

" 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;

" Taipei Exchange " means the Taipei Exchange in Taiwan;

" 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.

  1. In these Articles, save where the context requires otherwise:

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

4

-45-

  • (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.

PRELIMINARY

  1. The business of the Company may be commenced at any time after incorporation.

  2. 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.

  3. 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.

  4. The Board of Directors shall keep, or cause to be kept, the Register which may be kept in or outside the Cayman Islands at such place as the Board of Directors may from time to time determine and, in the absence of any such determination, the Register shall be kept at the Office.

SHARES

  1. Subject to these Articles, all Shares for the time being unissued shall be under the control of the Directors who may :

  2. (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

  3. (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.

  1. 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, vo ting,

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

5

-46-

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.

  1. 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:

  2. (a) number of preferred Shares issued by the Company and the number of preferred Shares the Company is authorized to issue;

  3. (b) order, fixed amount or fixed ratio of allocation of dividends and bonus on preferred Shares;

  4. (c) order, fixed amount or fixed ratio of allocation of surplus assets of the Company;

  5. (d) order of or restriction on the voting right(s) (including declaring no voting rights whatsoever) of preferred Shareholders;

  6. (e) other matters concerning rights and obligations incidental to preferred Shares; and

  7. (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.

  8. Subject to these Articles and the Applicable Listing Rules, 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.

  9. Subject to Article 12A, the Company shall not issue any unpaid Shares or partly paid-up Shares. The Company shall not issue shares in bearer form.

  10. 12A. If a subscriber fails to pay any call or instalment of call with respect of any Shares on the day appointment for payment, the Directors may, at any time thereafter during such time as any part of such call or instalment remains unpaid, serve a notice on him requiring payment of so much of the call or instalment as is unpaid, together with any interest which may have accrued, within a period of not less than 1 month from the date of the notice given by the Directors. The notice shall name a further day (not earlier than the expiration of aforesaid one month or longer period from the date of the notice) on or before which the payment required by the notice is to be made, and shall state that in the event of non-payment at or before the time appointed the Shares in respect of which the call was made will be liable to be forfeited. If the requirements of any such notice as aforesaid are not complied with, any Share in respect of which the notice has been given may at any time thereafter, before the payment required by notice has been made, be forfeited by a determination of the Directors to that effect. A forfeited Share may be sold or otherwise disposed of on such terms and in such manner as the Directors think fit, and at any time before a sale or disposition the forfeiture may be cancelled on such terms as the Directors think fit. A Person whose Shares have been forfeited shall cease to be a Shareholder in respect of the forfeited Shares, but shall, notwithstanding, remain liable to pay to the Company all moneys which at the date of forfeiture were payable by him to the Company in respect of the Shares forfeited, but his liability shall cease if and when the Company receives payment in full of the amount unpaid on the Shares forfeited. The provisions of these Articles as to forfeiture shall apply in the case of non-payment of any sum which by the terms of issue of a Share becomes due and payable, whether on account of the amount of the Share, or by way of premium, as if the same had been payable by virtue of a call duly made and notified. Under the aforesaid circumstan ces, compensation for loss or damage, if any, may still be claimed against such defau lting Shareholder.

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

6

-47-

  1. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, upon 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. 10 and No. 11 of the IFRS (i.e., International Financial Reporting Standards) and No. 28 of the IAS (i.e., International Accounting Standards).

  2. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, unless otherwise provided herein, in the Applicable Listing Rules or 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 0 (if any) and Article 16 respectively, first offer such remaining new Shares by public announcement and a written notice to each then Shareholder for their subscriptions in proportion to the number of Shares held by them respectively. The public announcement and written notice shall state that if any Shareholder fails to subscribe for new Shares, his right shall be forfeited. 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.

  3. 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:

  4. (a) in connection with a Merger, Share Exchange or Share Swap with another company, or the Spin-off of the Company, or pursuant to any reorganization of the Company;

  5. (b) in connection with meeting the Company’s obligation under Share subscription warrants and/or options;

  6. (c) in connection with meeting the Company’s obligation under corporate bonds which are convertible bonds or vested with rights to acquire Shares;

  7. (d) in connection with meeting the Company’s obligation under preferred Shares vested with rights to acquire Shares;

  8. (e) in connection with bonus share as the employees’ remunerations;

  9. (f) in connection with the employee restricted shares; or

  10. (g) in connection with a private placement according to the Applicable Listing Rules.

  11. For so long as the Shares are registered in the Emerging Market, unless otherwise provided in the Applicable Listing Rules, where the Company increases its capital by issuing new Shares in Taiwan, the Company may 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. For so long as the Shares are listed on the Taipei Exchange or TSE, 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 long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, unless other wise provided in the Applicable Listing Rules, the Company shall obtain a prior approval of the

7

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-48-

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.

  1. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, 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 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 options, warrants, or other similar instruments to acquire Shares granted to any employee under any employee stock option plan shall be nontransferable, except to the heirs of the employees. The term "Subsidiaries" above refers to the companies defined under No. 10 and No. 11 of the IFRS (i.e., International Financial Reporting Standards) and No. 28 of the IAS (i.e., International Accounting Standards).

  2. 17B. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, 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. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, subject to the Applicable Listing Rules, the Company may by a resolution passed by at least two-thirds (2/3) of votes cast by Shareholders present at the general meeting with a quorum of more than half of the total number of the issued Shares at the general meeting 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.

For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, subject to the Applicable Listing Rules, a private placement of ordinary corporate bonds may be carried out in instalments within one (1) year of the date of the relevant resolution of the Board of Directors approving such private placement.

MODIFICATION OF RIGHTS

  1. 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, ex cept that the necessary quorum shall be one (1) or more Persons at least holding or represe nting by proxy one-half (1/2) 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, t hose

8

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-49-

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.

  1. 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 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

  1. 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 Taipei Exchange 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

  1. 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

  1. Title to Shares which are registered in the Emerging Market or listed in the Taipei Exchange or the TSE may be evidenced and transferred in accordance with the Applicable Listing Rules. Subject to the Applicable Listing Rules, 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 as the Directors may agree with such employees.

Subject to the Law and notwithstanding anything to the contrary in these Articles, Shares that are listed or admitted to trading on an approved stock exchange (as defined in the Law, including the Taipei Exchange and the TSE), may be evidenced and transferred in accordance with the rules and regulations of such exchange.

  1. 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 Taipei Exchange or TSE (for so long as the Shares are registered in the Emerging Market or listed in the Taipei Exchange 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 Taipei Exchange 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, Taipei Exchange 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.

==> picture [66 x 66] intentionally omitted <==

  1. The Board may decline to register any transfer of any Share unless:

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

9

-50-

  • (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

  • (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 Taipei Exchange or TSE.

  1. The registration of transfers may be suspended when the Register is closed in accordance with Article 41.

  2. 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

  1. 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, shall be the only Person recognised by the Company as having any title to the Share.

  2. 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, and for so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, decline or suspend registration in accordance with the laws applicable to the Emerging Market, Taipei Exchange or TSE and the Applicable Listing Rules, , and for so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, decline or suspend registration in accordance with the laws applicable to the Emerging Market, Taipei Exchange or TSE and the Applicable Listing Rules, 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.

  3. 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. Notwithstanding the above, for so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, the Directors shall comply with the laws applicable to the Emerging Market, Taipei Exchange or TSE and the Applicable Listing Rules.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

10

-51-

VOTING ON RESOLUTION

  1. The Company may from time to time by Special Resolution increase the share capital by such sum, to be divided into Shares of such Classes and amount, as the resolution shall prescribe.

The Company may from time to time by Ordinary Resolution:

  • (a) consolidate and divide all or any of its share capital into Shares of a larger amount than its existing Shares;

  • (b) convert all or any of its paid up Shares into stock and reconvert that stock into paid up Shares of any denomination;

  • (c) subdivide its existing Shares, or any of them into Shares of a smaller amount; and

  • (d) 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.

  • 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.

For the avoidance of doubt, in case a Merger is a Delisting, Article 33A shall apply.

  1. The Company may also by either a Supermajority Resolution Type A or the Supermajority Resolution Type B:

  2. (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;

  3. (b) transfer the whole or any material part of its business or assets;

  4. (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;

  5. (d) effect any Spin-off of the Company in accordance with the Applicable Listing Rules;

  6. (e) grant waiver to the Director’s engaging in any business within the scope of the Company’s business;

  7. (f) issue restricted shares for employees pursuant to Article 17B;

  8. (g) distribute part or all of its dividends or bonus by way of issuance of new Shares, for the avoidance of doubts, the allotment of bonus shares in connection with the Employees' Remunerations and Directors’ Remunerations pursuant to Article 129 shall not require the approval of a Supermajority Resolution Type A or a Supermajority Resolution Type B; and

  9. (h) Share Swap.

  10. Subject to the Law, these Articles and the quorum requirement under the Applicable Li sting Rules, with regard to the dissolution procedures of the Company, the Company shall pass ;

==> picture [66 x 66] intentionally omitted <==

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

;
----- End of picture text -----

Filed: 25-Jun-2025 16:48 EST

11

www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-52-

  • (a) either a Supermajority Resolution Type A or a Supermajority Resolution Type B, 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.

  • 33A The Company shall pass a Supermajority Special Resolution if the Company effects a Delisting in accordance with the Applicable Listing Rules.

  • Subject to the Law, in the event any of the resolutions with respect to the paragraph (a), (b), or (c) of Article 32 or Spin-off, Merger, Acquisition or Share Swap of the Company is adopted by general meeting, any Shareholder who has voted against such matter or 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 in writing the Company to purchase all of his Shares at the then prevailing fair price and specify the purchase 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 Company shall apply to any competent court of Taiwan for a ruling on the fair price against all the dissenting shareholders as the opposing party within thirty (30) days after such sixty-day period, and Taiwan Taipei District Court may have the jurisdiction. 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.

The number of shares held by the shareholders who forfeited his right to vote shall not be counted toward the number of votes represented by the Shareholders present at a general meeting.

For the purpose of this Article 34, if the Company and any Shareholder reach an agreement about the price of the Shares to be repurchased by the Company, the Company shall pay for such agreed purchase price of Shares to be repurchased within ninety (90) days from the date of passing of the resolution by general meeting. In case no agreement as to the purchase price is reached, the Company shall pay the fair price as determined by the Company to such Shareholder within ninety (90) days from the date on which the resolution was adopted. If the Company fails to pay the agreed purchase price, the Company shall be deemed to agree to the price as requested by the Shareholder.

REDEMPTION AND PURCHASE OF SHARES

  1. 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. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, the repurchase of the Shares by the Company shall be subject to the Applicable Listing Rules and the Cayman Islands law.

  2. 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.

  3. 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. Subject to these Articles, every share certificate representing a redeemable share shall indicate that the share is redeemable.

==> picture [66 x 66] intentionally omitted <==

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

y on
----- End of picture text -----

  1. 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 ma y on

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

12

-53-

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 Law, 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 Taipei Exchange 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 Taipei Exchange 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 or repurchase price may be paid in any manner authorised by the Law and these Articles. A delay in payment of the redemption price or repurchase price shall not affect the redemption or repurchase 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.

TREASURY SHARES

  1. 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.

  2. 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.

  3. 40C. The Company shall be entered into the Register as the holder of the Treasury Shares provided that:

  4. (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;

  5. (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 Sh ares at any given time, whether for the purposes of these Articles or the Law, save that,

13

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-54-

subject to the Applicable Listing Rules and the Law, an allotment of Shares as fully paid bonus shares in respect of a Treasury Shares is permitted and Shares allotted as fully paid bonus shares in respect of a Treasury Shares shall be treated as Treasury Shares.

  • 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, such employees may undertake to the Company to 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 a resolution passed 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

  1. 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 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 Taipei Exchange 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.

  2. 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 in respect of convening a general meeting, such record date shall be a date prior to the general meeting and the Directors shall immediately make a public announcement on the website designated by the Commission and the Taipei Exchange or TSE pursuant to the Applicable Listing Rules.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

14

-55-

GENERAL MEETINGS

  1. All general meetings other than annual general meetings shall be called extraordinary general meetings.

  2. 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.

  3. 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 Taipei Exchange or TSE, all physical general meetings shall be held in Taiwan, if a physical general meeting is to be convened outside Taiwan, an application shall be made with the Taipei Exchange or TSE for permission within two (2) days after the Board adopts such resolution, or, in the event of an extraordinary general meeting convened pursuant to Article 46, the relevant Shareholders obtain approval on the convening of such meeting from the Commission.

  4. 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 Taipei Exchange 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.

  5. 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 Taipei Exchange 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

  1. At least twenty (20) and ten (10) days’ notices in writing shall be given for any annual and extraordinary general meetings, respectively; provided however for so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, 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 notice for a general meeting may be given by means of electronic communication if the Company obtains prior consent by the individual recipients. Notwithstanding the foregoing paragraph, as long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, for any annual and extraordinary general meetings, the written notice may be made by way of public announcement to the Shareholders holding less than 1,000 Shares

  2. 48B. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, 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 at least thirty (30) days prior to any annual general meeting or at least fifteen (15) days prior to any extraordinary general meetin g .

==> picture [66 x 66] intentionally omitted <==

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

g or
send
----- End of picture text -----

If the Company allows the Shareholders to exercise the votes and cast the votes in writin g or by way of electronic transmission in accordance with Article 67, the Company shall also send

15

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-56-

to the Shareholders the information and documents as described in the preceding paragraph, together with the voting right exercise forms.

  1. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, 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. Nevertheless, the public announcement(s) shall be made thirty (30) days prior to the date of the annual general meeting, provided that the paid-in capital of the end date of the last financial year reaches NT$2 billion or more, or the sum of the foreign and mainland Chinese shareholdings stated in the shareholder register of its annual general meeting held in the immediately preceding year reaches 30% or more. 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.

  2. The following matters shall be specified in the notice of a general meeting, and shall not be proposed as ad hoc motions; such content may be published on a website designated by the Taiwan securities competent authorities or the Company, and the URL of such website shall be specified in the meeting notice:

  3. (a) election or discharge of Directors;

  4. (b) amendments to the Memorandum of Association and/or these Articles;

  5. (c) reduction in share capital of the Company;

  6. (d) application for de-registration as a public company;

  7. (e) dissolution, Share Swap (as defined in the Applicable Listing Rules), Merger or Spinoff of the Company;

  8. (f) 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;

  9. (g) the transfer of the whole or any material part of its business or assets;

  10. (h) the takeover of another's whole business or assets, which will have a material effect on the business operation of the Company;

  11. (i) the private placement of equity-linked securities;

  12. (j) granting waiver to the Director’s engaging in any business within the scope of business of the Company;

  13. (k) distribution of part or all of its dividends or bonus by way of issuance of new Shares;

  14. (l) 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;

  15. (m) subject to the Law, distribution of the Legal Reserves and Capital Reserves arising from the share premium account or endowment income, 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;

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

16

-57-

  • (n) the transfer of Treasury Shares repurchased by the Company at a price lower than the average price to its employees by the Company;

  • (o) the Delisting;

  • (p) issuance of employee stock options with the exercise price lower than the closing price of the Shares as of the issuing date; and

  • (q) employee restricted shares;

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.

PROCEEDINGS AT GENERAL MEETINGS

  1. 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.

  2. 51A. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange or TSE, all general meetings can be held by means of visual communication network or other methods promulgated by Taiwan competent authorities, provided that the prerequisites, procedures and other compliance matters provided for by Taiwan competent authorities are satisfied. Where a general meeting is proceeded via visual communication network, the Shareholders taking part in such a visual communication meeting shall be deemed to have attended the meeting in person.

  3. One or more Shareholders holding in the aggregate of one percent (1%) or more of the total number of issued Shares immediately prior to the relevant book close period may propose in writing or by way of electronic transmission to the Company a matter 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 shall accept a proposal submitted by one or more Shareholders and arrange for the proposal to be discussed at the annual general meeting unless(i) the number of Shares held by such one or more Shareholders is less than one percent (1%) in aggregate 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 Law or Applicable Listing Rules; (iii) the proposal submitted concerns more than one matter; (iv) the proposal submitted exceeds three hundred words; or (v) the proposal is not submitted within the specified period determined by the Board; provided, however, that if the proposal submitted is to urge the Company to facilitate the public interest or perform social responsibility, the Board may accept that proposal and arrange for it being discussed at the annual general meeting, which shall still subject to the preceding (iii). 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).

  1. Subject to the Applicable Listing Rules, the Chairman, if any, of the Board of the Dire ctors shall preside as chairman at every general meeting of the Company convened by the B oard of Directors. In case the Chairman is on leave or absent or cannot exercise his/her p ower

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

17

-58-

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.

  • 53A. Any one or more Shareholders holding in aggregate more than half of the total number of the issued Shares of the Company for at least three (3) consecutive months may convene an extraordinary general meeting. The determination of the afore-mentioned holding period and number of Shares shall be based on the Shares held immediately prior to the relevant book close period.

  • 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.

  • 54A. The Board of Directors or any person who is entitled to convene a general meeting pursuant to Article 53A above or under these Articles may demand the Company or its Shareholders’ Service Agent to provide the Register of Members.

  • 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

  1. 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 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 Taipei Exchange or TSE, any Shareholder holding Shares on behalf of one or more Persons (each a " Beneficial Owner ") may exercise his/her voting rights severally in accordance with the request(s) of such Beneficial Owner. 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.

  1. No vote may be exercised by any Shareholder with respect to any of the following Shares:

  2. (a) the Treasury Shares held by the Company in accordance with the Law, these Articles and the Applicable Listing Rules;

  3. (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

  4. (c) the Shares held by another company, where the Company and its subordin ated company directly or indirectly hold more than one-half (1/2) of the total number o f the voting shares or total shares equity of such company.

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

18

-59-

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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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 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.

  6. 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.

  7. 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 votes in excess of the said three percent (3%) represented by such proxy shall not be counted.

  8. 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 vot es of

19

Filed: 25-Jun-2025 16:48 EST

www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-60-

Shareholders present at the general meeting for the resolution relating to the Proposed Matters by the Company.

  1. In connection with the voting at the general meeting, the Company must adopt electronic voting as one of the voting methods in the general meeting.

  2. Where the voting at the general meeting may be exercised in writing or by way of electronic transmission, the method for exercising the votes shall be described in the notice of the general meeting. A Shareholder who exercises his votes 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 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 electronic document.

For so long as the Shares are registered in the Emerging Market or listed in the Taipei Exchange 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 Taipei Exchange or the TSE to handle the administration of such general meeting (including but not limited to the voting for Shareholders of the Company).

  1. A Shareholder shall submit his or her vote by way of 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 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 electronic transmission shall prevail unless it is expressly included in the subsequent vote by electronic transmission that the original vote submitted by electronic transmission be revoked.

  2. 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 by way of electronic transmission pursuant to Article 67 does not submit such a revocation before the prescribed time, his or her vote by 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 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.

  1. 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

  1. For so long as the Shares are registered in the Emerging Market or listed in the T aipei Exchange or the TSE, the Company shall comply with the Applicable Listing Rules (inclu ding but not limited to the "Guidelines Governing the Utilization of Proxy for Shareholders Meet ings of Public Companies") in respect of the proxies and proxy solicitation.

Filed: 25-Jun-2025 16:48 EST

www.verify.gov.ky File#: 197220 Auth Code: J35169891081

20

-61-

CORPORATIONS ACTING BY REPRESENTATIVES AT MEETINGS

  1. 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

  1. 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 two (2) of the Independent Directors must be domiciled in Taiwan. For so long as the Shares are listed on the Taipei Exchange 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. The qualification, formation, appointment, discharge, exercise of authority and other compliance of Directors and Independent Directors shall be subject to and governed by the Applicable Listing Rules.

Where a Shareholder is a government agency or a corporate entity (the "Corporate Shareholder"), the Corporate Shareholder may nominate its representative (the "Representative") for election as a director at a general meeting. During the term of the office of the Representative acting as a director, the Corporate Shareholder may, from time to time, remove or replace the Representative with another person to act as a director. The appointment, removal or discharge of the Representative as a director may be made by notice in writing to the Company signed by the Corporate Shareholder without the need to hold a general meeting of the Shareholders. The removal, discharge or replacement of the Representative and appointment of a new Representative as the Director shall take effect from the date of receipt by the Company of the written notice by the Corporate Shareholder and the consent letter signed by the new Representative indicating his/her consent to act as Director.

  1. 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 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.

  1. Unless otherwise permitted by the Commission 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 ”).

==> picture [66 x 66] intentionally omitted <==

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

hold
----- End of picture text -----

Where the Directors elected at the general meeting do not meet the Threshold, the electi on of the Director receiving the lowest number of votes among those not meeting the Thres hold

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

21

-62-

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.

  1. 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 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 all Directors are re-elected at a general meeting held prior to the expiration of the term of the current Directors (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.

  1. 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, the number of votes exercisable in respect of one (1) 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 (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 so elected.

  2. For so long as the Shares are registered in Emerging Market or listed on the Taipei Exchange or TSE, subject to the Applicable Listing Rules, the Company shall adopt a candidate nomination mechanism for the purpose of the appointment and election of Directors (including the Independent Directors) in accordance with the Applicable Listing Rules and, for the avoidance of doubts, (i) the Directors (excluding the Independent Directors) shall only be elected and approved by the Shareholders from the list of candidates for Directors (excluding the Independent Directors); and (ii) the Independent Directors shall only be elected and approved by the Shareholders from the list of candidates for Independent Directors.

Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Guidelines Governing Election of Directors.

  1. Subject to these Articles, the term for which a Directorwill hold office shall not exceed three (3) years; thereafter he/she may be eligible for re-election. In case no election of new Directors is effected after expiration of the term of office of the existing Directors, the term of office of such Directors shall be extended until the time new Directors are elected and assume their office.

  2. 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.

  3. 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.

  4. 82B. For so long as the Shares are registered on the Emerging Market or listed in the Taipei Exchange or TSE, subject to the Applicable Listing Rules, any Director (other than the Independent Director), who, during his or her term and in one or more transactions, transfers more than fifty percent (50%) of the total Shares held by such Director at the time of his or her appointment or election as Director (as the case may be) being approved at a general meeting (the " Approval Time "), shall be discharged or vacated from the office of Director.

==> picture [67 x 66] intentionally omitted <==

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

aipei
e or
----- End of picture text -----

For so long as the Shares are registered in the Emerging Market or listed in the T aipei Exchange or TSE, subject to the Applicable Listing Rules, if any person transfers, in on e or

22

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-63-

more transactions, more than fifty percent (50%) of the Shares held by him or her at the Approval Time either (i) during the period from the Approval Time to the commencement date of his or her office as Director (other than as an Independent Director), or (ii) during the period when the Register is closed for transfer of Shares prior to the general meeting at which the appointment or election of such person as a Director will be proposed, his or her appointment or election as Director) shall be null and void.

  1. 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.

  2. A Director shall not be required to hold any Shares in the Company by way of qualification.

  3. 84B. For so long as the Shares are registered in the Emerging Market or listed in the Taipei Exchange or TSE, subject to the Applicable Listing Rules, 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 being approved at a general meeting, 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 being approved at a general meeting, 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

  1. 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 discharge of his duties as a Director.

  2. 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 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.

  3. 86B. The Company shall establish a salaries and remuneration committee, and the professional qualifications of members, formation, appointment, discharge, how such committee functions and exercises its power and other relevant matters shall be subject to the 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.

ALTERNATE

  1. Subject to the Applicable Listing Rules, any Director may appoint another Director to be his or her alternate and to act in such Director's place at any Board meeting. Every such alternate Director shall be entitled to attend and vote at the Board meeting as the alternate of the Director appointing him or her and where he or she is a Director to have a separate vote in addition to his or her own vote.

  2. Subject to the Applicable Listing Rules, the appointment of the alternate Director referr ed in the preceding article shall be in writing under the hand of the appointing Director and shal l be in any usual or common form or such other form as the Directors may approve, and mus t be

23

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-64-

lodged with the chairman of the meeting of the Directors at which such appointment is to be used, or first used, prior to the commencement of the Board meeting.

POWERS AND DUTIES OF DIRECTORS

  1. 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 Taipei Exchange 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.

  2. 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.

  3. The Directors may from time to time appoint any Person (exclusive of any Independent Directors), whether or not such Person is 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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 two next following Articles shall not limit the general powers conferred by this Article.

  8. 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.

==> picture [67 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

24

-65-

  1. 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.

  2. 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, 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 Cayman Islands law and the Applicable Listing Rules, to the extent of the scope of their respective duties, the officers of the Company shall bear the liability identical to that applicable to Directors pursuant to the preceding paragraphs of this Article.

BORROWING POWERS OF DIRECTORS

  1. 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

  1. 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.

  2. 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.

  3. 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.

DISQUALIFICATION OF DIRECTORS

  1. A person shall not act as a Director and shall be discharged or vacated from the office of Director, if he or she:

  2. (a) committed an organized crime and has been adjudicated guilty by a final judg ment, and he has not served the term of the sentence yet, he has not served the full ter m of

==> picture [66 x 66] intentionally omitted <==

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

m of
----- End of picture text -----

Filed: 25-Jun-2025 16:48 EST

25

www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-66-

the sentence, or the time elapsed after he has served the full term of the sentence, his term of probation has expired or he has been pardoned 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 he has not served the term of the sentence yet, he has not served the full term of the sentence, or the time elapsed after he has served the full term of such sentence, his term of probation has expired or he has been pardoned is less than two (2) years;

  • (c) has been adjudicated guilty by a final judgment for violating anti-corruption law, and he has not served the term of the sentence yet, he has not served the full term of the sentence, or the time elapsed after he has served the full term of such sentence, his term of probation has expired or he has been pardoned is less than two (2) years;

  • (d) becomes bankrupt or enters into liquidation process by a court order and has not been discharged from bankruptcy or liquidation;

  • (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 legal capacity;

  • (g) dies or is found to be or becomes of unsound mind;

  • (h)

    • resigns his office by notice in writing to the Company;

  • (i) becomes subject to the order of commencement of assistance due to incapacity pursuant to relevant Taiwan law and the order has not been revoked; or

  • (j) 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

  1. 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 prior to the meeting via mail or electronic transmission; 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 Company shall additionally comply with the Procedural Rules of Board Meetings.

  2. 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.

==> picture [67 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

26

-67-

  1. Unless otherwise provided in these Articles, 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 alternate Director at any Board meeting shall be deemed to be present for the purposes of determining whether or not a quorum is present.

  2. A Director who directly or indirectly has personal interest in the matter proposed at the meeting of the Board, including but not limited to a contract or proposed contract or arrangement with the Company shall disclose the nature of his or her personal interest at the meeting of the Board, if he or she knows his or her personal interest then exists, or in any other case at the first meeting of the Board after he or she knows that he or she 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:

  3. (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

  4. (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 disclosure of personal 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.

Notwithstanding the first paragraph of this Article, 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; before the Company adopts any resolution of Merger, Acquisition, Spinoff or Share Swap, a Director who has a personal interest in the transaction of Merger, Acquisition, Spin-off or Share Swap shall declare such interest to the Board at the Board meeting and to the shareholders at the general meeting the essential contents of such personal interest and the reasons that the relevant resolution shall be approved or dissented. The Company shall also elaborate the essential contents of the Director's personal interest and the reason for approving or dissenting the resolution of the Acquisition in the reasons for convening this general meeting; such content shall be published on a website designated by the Taiwan securities competent authorities or the Company, and the URL of such website shall be specified on the general meeting notice.

In the case that a Director's spouse, a blood relative within second degree of kinship or a company which has parent-subsidiary relationship with the Director has personal interest in a matter on agenda for the Board meeting, such Director shall be deemed to have personal interest in that matter.

  1. A Director (exclusive of any Independent Directors) 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 meetin g so resolves by an Ordinary Resolution within one (1) year from such behaviour.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

27

-68-

  1. Notwithstanding the preceding Articles, subject to the Applicable Listing Rules, a Director (exclusive of any Independent Directors) 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.

  2. Subject to these Articles and the Applicable Listing Rules, any Director (exclusive of any Independent Directors) 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.

  3. The Directors shall cause all minutes to be made in books or loose-leaf folders provided for the purpose of recording:

  4. (a) all appointments of officers made by the Directors;

  5. (b) the names of the Directors present at each meeting of the Directors and of any committee of the Directors; and

  6. (c) all resolutions and proceedings at all meetings of the Company, and of the Directors and of committees of Directors.

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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:

  13. (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;

==> picture [67 x 66] intentionally omitted <==

  • (b) the sale or transfer of the whole or any material part of its business or assets;

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

28

-69-

  • (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;

  • (e) the distribution of part or all of the dividends or bonus of the Company by way of cash pursuant to Article 125A;

  • (f) the allocation of Employees' Remunerations and Directors’ Remunerations pursuant to Article 129;

  • (g) issuance of corporate bonds; and

  • (h) distribution of the Legal Reserves and Capital Reserves arising from the share premium account or endowment income, 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; provided a report shall be submitted to the next general meeting.

AUDIT COMMITTEE

  1. The Company shall set up an Audit Committee, and the professional qualifications of members, formation, appointment, discharge, how such committee functions and exercises its power and other relevant matters shall be subject to the Applicable Listing Rules. 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. A valid resolution of the Audit Committee requires approval of one-half (1/2) or more of all its members.

  2. 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:

  3. (a) adoption of or amendment to an internal control system;

  4. (b) assessment of the effectiveness of the internal control system;

  5. (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, provision or extension of monetary loans to others, or endorsements or guarantees for others;

  6. (d) any matter relating to the personal interest of the Directors;

  7. (e) the entering into of a transaction relating to material assets or derivatives;

  8. (f) a material monetary loan, endorsement, or provision of guarantee;

  9. (g) the offering, issuance, or private placement of the Shares or any equity-linked securities;

  10. (h) the hiring or dismissal of an attesting certified public accountant as the auditor of the Company, or the compensation given thereto;

  11. (i) the appointment or discharge of a financial, accounting, or internal auditing officers;

  12. (j) approval of annual and semi-annual financial reports; and

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

29

-70-

  • (k) any other material matter deemed necessary by the Board of Directors or so required by Applicable Listing Rules or the competent authority.

Subject to the Applicable Listing Rules, 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.

Subject to the Applicable Listing Rules, 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.

  • 119A. Before the Company holds a meeting of the Board of Directors to adopt any resolution of Merger , Acquisition, Spin-off or Share Swap, the Audit Committee shall seek opinion from an independent expert in order to review the fairness and reasonableness of the plan and transaction of the Merger, Acquisition, Spin-off or Share Swap, including but not limited to the justification of Share Swap ratio or a distribution by cash or otherwise, and the review result shall be submitted to the Board of Directors and Shareholders in the general meeting (provided, however, that if the Law does not require the Shareholders' approval on the said transactions, the expert opinion and review result do not have to be submitted to the general meeting); and the review result and the expert opinion shall be provided to the Shareholders together with the notice of general meeting. If the Law does not require the Shareholders' approval on the said transactions, the Board of Directors shall report the transactions in the general meeting following the transactions.

For the documents to be given to the Shareholders in the preceding paragraph, if the Company announces the same content as in those documents on a website designated by the Taiwan competent authorities and those documents are prepared at the venue of the general meeting for Shareholders' review, those documents shall be deemed as having been given to Shareholders.

  1. The accounts of the Company shall be audited at least once in every year.

  2. The Audit Committee shall at all reasonable times have access to and may make copies of all books, all accounts and vouchers and documents kept by the Company; 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.

  3. 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. 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.

  4. Subject to the Cayman Islands law, any Shareholder(s) holding one percent (1%) or more of the total number of the issued Shares of the Company for six (6) consecutive months or longer may request in writing the Audit Committee to file a litigation against any Direct or or Directors on behalf of the Company with a competent court having proper jurisdic tion, including Taipei District Court of the Republic of China.

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

30

-71-

If the Audit Committee fails or refuses 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.

  1. Subject to these Articles and the Applicable Listing Rules, the Company shall additionally comply with the Rules of Audit Committee. DIVIDENDS

  2. Subject to the Law, 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.

125A Notwithstanding the preceding Article (125), the Directors may distribute part or all of the dividends or bonus by way of cash with 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, and report the aforementioned distribution to the Shareholders at the next general meeting.

  1. Subject to Article 129, 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.

  2. 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.

  3. 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.

  4. 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, where the Company makes profits before tax for the annual financial year, the Company shall allocate (1) a maximum of ten percent (10%) and a minimum of one percent (1%) of such annual profits before tax for the purpose of employees' remunerations (including employees of the Company and/or any Affiliated Company) (the " Employees' Remunerations "); and (2) a maximum of five percent (5%) of such annual profits before tax for the purpose of Directors’ remunerations (the “ Directors’ Remunerations ”). Notwithstanding the foregoing paragraph, if the Company has accumulated losses of the previous years for the annual financial year, the Company shall set aside the amount of such accumulated losses prior to the allocation of Employees' Remunerations and Directors’ Remunerations. Subject to Cayman Islands law, the Applicable Listing Rules and notwithstanding Article 139, the Employees' Remunerations and the Directors’ Remunerations may be distributed in the form of cash and/or bonus shares, upon resolution by a majority votes at a meeting of the Board of Directors attended by two-t hirds (2/3) or more of the Directors. The resolutions of Board of Directors regarding the distrib ution of the Employees' Remunerations and the Directors’ Remunerations in the prece ding

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

31

-72-

paragraph shall be reported to the Shareholders at the general meeting after such Board resolutions are passed.

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 accumulated losses of previous years (if any);

  • (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; and

  • (e) with respect to the earnings available for distribution (i.e. the net profit after the deduction of the items (a) to (d) above plus any previously undistributed cumulative Retained 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, subject to Cayman Islands law, the amount of dividends shall be at least ten percent (10%) of the net profit after the deduction of the items (a) to (d) above. Cash dividends shall comprise a minimum of ten percent (10%) and a maximum of one hundred percent (100%) of the total dividends allocated to Shareholders.

  • 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

  1. 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.

  2. 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.

  3. The Board of Directors shall prepare and submit the business reports, 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 surplus earning distribution and/or loss offsetting. For so long as the Shares are registered in the Emerging Stock Market or listed in the Taipei Exchange 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.

  4. 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 ten (10) days before the annual general meeting and any of its Shareholders is entitled to inspect such documents from time to time.

  5. Save for the preceding Article 134 and Article 148, 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 shal l be open to the inspection of Shareholders not being Directors, and no Shareholder (not bei ng a

32

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

-73-

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.

  1. 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.

  2. 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

  1. 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

  1. Subject to the Applicable Listing Rules and the Law, the Company may, with the authority of either a Supermajority Resolution Type A or a Supermajority Resolution Type B:

  2. (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;

  3. (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;

  4. (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

  5. (d) generally do all acts and things required to give effect to any of the actions contemplated by these Articles.

  6. 139A. For the avoidance of doubts, the allotment of bonus shares in connection with the Employees' Remunerations and Directors’ Remunerations pursuant to Article 129 shall not require the approval of a Supermajority Resolution Type A or a Supermajority Resolution Type B..

PUBLIC TENDER OFFER

  1. For so long as the Shares of the Company are registered in the Emerging Market and/or listed in the Taipei Exchange or TSE, any public tender offer of the Shares of the Company shall be subject to the Applicable Listing Rules, including but not limited to the “Regulations Governing the Public Tender Offer of Shares of Public Companies”.

SHARE PREMIUM ACCOUNT

  1. 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.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

33

-74-

  1. Subject to the Applicable Listing Rules and the Law, 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

  1. 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.

  2. 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.

  3. Except as otherwise provided in these Articles or the Applicable Listing Rules, any notice or other document, if served by:

  4. (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;

  5. (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;

  6. (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

  7. (d) electronic mail, shall be deemed to have been served immediately upon the time of the transmission by electronic mail.

  8. 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.

  9. Any notice or document delivered or sent by post to or left at the registered address of any Shareholder in accordance with 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.

  10. Notice of every general meeting of the Company shall be given to:

  11. (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

==> picture [67 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

34

-75-

  • (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

  1. 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. The Company shall cause its Shareholders’ Service Agent to provide the aforesaid documents.

  2. 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.

  3. 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

  1. The Company may by Ordinary Resolution adopt one (1) of the protection mechanisms as described in Article 152 (a) and (b).

  2. (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.

  3. (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

  1. 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.

WINDING- UP

==> picture [67 x 66] intentionally omitted <==

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

the
ll be
----- End of picture text -----

  1. 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 sha ll be

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

35

-76-

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.

  1. 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.

  2. 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

  1. 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

  1. 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

  1. For so long as the Shares are registered in the Emerging Market or listed on the Taipei Exchange 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.

CORPORATE SOCIAL RESPONSIBILITY

  1. For the purpose of performing corporate social responsibility, the Company shall follow the applicable laws, regulations and business ethics in operating its businesses and may conduct practices to facilitate public interests.

==> picture [66 x 66] intentionally omitted <==

Filed: 25-Jun-2025 16:48 EST www.verify.gov.ky File#: 197220 Auth Code: J35169891081

36

-77-

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

PCL Technologies, Inc. 眾達科技股份有限公司

==> picture [13 x 9] intentionally omitted <==

公司章程
修訂和重述版

-78-

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

PCL Technologies, Inc. 眾達科技股份有限公司

之

備忘錄

修訂和重述版

（於 2025 年 6 月 16 日以特別決議通過）

  1. 公司名稱為 PCL Technologies, Inc. 眾達科技股份有限公司 ( 下稱「 本公司 」 ) 。

  2. 本公司註冊辦事處設於 Harneys Fiduciary (Cayman) Limited, 4th Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands ，或其他由董事會隨時決定之辦事處地點。

  3. 本公司的目的事業範圍並無特定限制。

  4. 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。

  5. 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。

  6. 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。

  7. 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。

  8. 本公司的資本額為 新台幣 5,000,000,000 元 ，共分為 500,000,000 普通股 ，每股面額 新 台幣 10 元 ，不得轉換為無票面金額股。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 權利之列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。

  9. 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。

-79-

目錄

條款 ............................................................................................................................................ 頁數 表 A..................................................................................................................................................1 定義 ..................................................................................................................................................1 序言 ..................................................................................................................................................5 股份 ..................................................................................................................................................5 私募 ..................................................................................................................................................7 股份權利變更 ..................................................................................................................................8 股票 ..................................................................................................................................................8 畸零股 ..............................................................................................................................................8 股份轉讓 ..........................................................................................................................................9 股份轉移 ..........................................................................................................................................9 決議之表決 ....................................................................................................................................10 股份之贖回與買回 ........................................................................................................................12 庫藏股 ............................................................................................................................................12 股份停止過戶日或基準日 ............................................................................................................13 股東會 ............................................................................................................................................14 股東會通知 ....................................................................................................................................14 股東會之程序 ................................................................................................................................16 股東投票 ........................................................................................................................................17 代理人及委託書之徵求 ................................................................................................................19 法人代表出席之會議 ....................................................................................................................19 董事 ................................................................................................................................................19 董事之酬金及費用 ........................................................................................................................21 替代 ................................................................................................................................................21 董事會權力及職責 ........................................................................................................................21 董事會借貸權力 ............................................................................................................................23 印章 ................................................................................................................................................23 董事之解任 ....................................................................................................................................23 董事會之程序 ................................................................................................................................24

-80-

審計委員會 ....................................................................................................................................26 股息 ................................................................................................................................................28 會計帳簿、審計、公司年報及申報 ............................................................................................29 內部稽核 ........................................................................................................................................30 公積金轉增資 ................................................................................................................................30 公開收購 ........................................................................................................................................30 資本溢價科目 ................................................................................................................................30 通知 ................................................................................................................................................31 資訊 ................................................................................................................................................31 補償或保險 ....................................................................................................................................32 會計年度 ........................................................................................................................................32 清算 ................................................................................................................................................32 變更章程 ........................................................................................................................................33 延展註冊 ........................................................................................................................................33 訴訟及非訟代理人 ........................................................................................................................33

-81-

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）

PCL Technologies, Inc. 眾達科技股份有限公司 

之

公司章程
修訂和重述版

（於 2025 年 6 月 16 日以特別決議通過）

表 A

下列所載條款為構成 PCL Technologies, Inc. 眾達科技股份有限公司 ( 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。 

定義
  1. 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： 
「收購」意指一公司取得他公司之股份、營業或財產，並以股份、現金或其他
財產作為對價之行為。

「關係企業」意指依據上市法令規定所定義之關係企業；

「上市櫃法令」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、企業併購法、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 118 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；

-82- 

「類別」意指本公司因視其所需而不時發行之任何股票類別；

「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；

「終止上市」 係指 (a) 本公司於任何台灣之證券交易所或證券市場登錄或上市之 股份因本公司參與合併後消滅、概括讓與、股份轉換或分割而致終止上市，且 (b) 存續、受讓、既存或新設之公司之股份未於任何台灣之證券交易所或證券市 場登錄或上市； 

「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，意指另一自然人與之有血緣或是
姻親關係且在二親等內者，包括但不限於首揭人之父母，兄弟姐妹及祖父母，
子女與孫子女，以及首揭人之配偶之父母，兄弟姐妹與祖父母；

「董事選舉規範」意指上市櫃法令規定之本公司董事選舉規範及其因情況所需
而修改或替換後之版本；

「 被補償人 」意指具有本章程第 152 條規定所賦予的涵義；

  • 「 獨立董事 」意指在上市櫃法令中所定義的獨立董事；

「 公司法」 意指英屬開曼群島公司法 ( 如修訂版 ) ； 

「法定盈餘公積」意指按上市櫃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；

-83- 

「辦事處」意指公司按公司法規定註冊之辦事處；

「 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 條規定所賦予的涵義； 

「董事會議事規範」意指上市櫃法令規定之本公司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」意指上市櫃法令規定之本公司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」意指上市櫃法令規定之本公司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；
  • 「 股份交換 」意指公司發行股份予他公司，作為受讓他公司部分已發行股份作 為對價； 
「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，依據上市櫃法令為本公司提供特 定股務代理服務之股務代理機構；

-84- 

「股份轉換」意指公司讓與全部已發行股份予他公司，而由他公司以股份、現
金或其他財產支付公司股東作為對價；

「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」意指按上市櫃法令或股東會的決議由保留盈餘所分配的公
積；

「 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； 

「重度特別決議」係指經持有於股東會召集時已發行股份總數三分之二以上股
東之同意通過之特別決議；

「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；

「證券櫃檯買賣中心」意指中華民國證券櫃檯買賣中心；

「庫藏股」意指本公司依據本章程、公司法及上市櫃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。

  1. 在本章程中，除文意另有所指外：

  2. (a) 單數詞語包括複數含義，反之亦然；

  3. (b) 陽性詞語包括陰性含義按文意所指之任何人；

  4. (c) 「得」或「可」一詞應解為許可性質，而「應」應解為命令性質；

-85-

  • (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，任何公司法規定之定義，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

序言

  2. 本公司成立後可於任何時間開始運營。

  3. 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。

  4. 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。

  5. 董事會應自行或透過他人於董事會得隨時決定之英屬開曼群島境內或境外地點 保存股東名簿。若董事會未做出任何決定，則股東名簿應被保管於公司辦事 處。

股份

  1. 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：

  2. (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

  3. (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。

  1. 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。

  2. 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：

  3. (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；

-86-

  • (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。

  • 除本章程或上市櫃法令另有規定外，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。

  • 除本章程第 12A 條另有規定外，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。

  • 12A. 若認股人未能在約定的付款日就任何股份繳足任何股款或分期款項，則董事會 得於其後的任何時間，於該股款或分期款項的任何部分仍未繳足的情況下，通 知該認股人自董事會所訂不少於通知之日起 1 個月以上之期限內繳納未繳足的 股款或分期款項以及可能產生的任何利息。該通知應明訂到期日 ( 不早於前述 通知之日起一個月以上期限之末日 ) ，指明該通知所要求的款項應在該日或之 前支付，該通知並應指明，若未於指定時間或之前付款，則就該催繳股款的股 份將失其權利。倘不遵守此等通知之規定，得由董事會於發出通知之日後、繳 納該通知要求之股款前的任何時間，認定就該通知的股份失其權利。該喪失權 利的股份得以董事會認為合適的條件及方式出售或以其他方式處分，並得在出 售或處分前的任何時間，以董事會認為合適的條款取消該失權。持有失權股份 的人將不再是該失權股份的股東，然而，儘管如此，他仍應支付其在失權之日 應向本公司支付該失權股份的全部款項予本公司，惟當本公司收到該失權股份 的全部未付款項時，其責任應即告終止。本章程關於失權之規定，應適用於任 何依股份發行條件為到期且應付的總額 ( 不論是按股份金額或是溢價 ) 為未付的 情況，如同該金額已經催繳及通知而應付。在上述情形下，仍得向該違約股東 。

  • 要求賠償損失或損害 ( 如有 )

  • 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，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」係依據國際財務報導準則第十號、第十一號及國際會計準則第二十 八號之規定。

  • 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，除本章 程或上市櫃法令另有規定或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，其餘新股應以公告及書面通知原有股東 按其原持股比例儘先分認。該公告及書面通知應聲明股東未認購者喪失其權

-87- 

利。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。

  1. 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：

  2. (a) 與他公司合併、股份交換或股份轉換、本公司分割或本公司重整有關；

  3. (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；

  4. (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；

  5. (d) 與本公司履行附認股權特別股之義務有關；

  6. (e) 與分派員工酬勞有關者；

  7. (f) 與限制員工權利新股有關者；或

  8. (g) 與依上市櫃法令辦理私募有關。

  9. 於本公司股份已登錄興櫃之期間，除上市櫃法令另有規定外，本公司於臺灣境 內辦理現金增資發行新股時，除金管會依據上市櫃法令認為無須或不適宜對外 公開發行外，得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；於本公司股份於證券櫃檯買賣中心或證交所上市之期間，除上市櫃法令另 有規定外，本公司於臺灣境內辦理現金增資發行新股時，除金管會依據上市櫃 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，除上市櫃法令另有規定外，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。

  10. 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，在上市 櫃法令範圍內，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」係依據國際財務報導準則第十號、第十一號及 國際會計準則第二十八號之規定。

  • 17B. 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，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 市櫃法令及金管會之相關規定。

私募

  • 17C. 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，依據上 市櫃法令規定，本公司得經股東會有代表已發行股份總數過半數股東之出席，

-88- 

出席股東表決權三分之二以上之同意，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。 

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，依據上
市櫃法令規定，普通公司債之私募得於董事會決議之日起一年內分次辦理。

股份權利變更

  1. 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 ( 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。

  1. 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

  1. 本公司應於依上市櫃法令得發行之日起 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

  1. 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。

-89-

股份轉讓

  1. 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 上市櫃法令規定予以證明及轉讓。除上市櫃法令、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 超過經董事會與員工決定之 2 年。

在不牴觸公司法下及本章程縱有相反規定，上市股份或准於經核可之證券交易 所 ( 按公司法所載之定義，包括證券櫃檯買賣中心及證交所 ) ，交易之股份得按 該交易所之規則與規定表彰及移轉。

  1. 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公司法規 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 法律及上市櫃法令規定為限。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。

  2. 董事會得拒絕登記任何股份轉讓，除非：

  3. (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；

  4. (b) 股份轉讓文件只涉及一種股份類別；

  5. (c) 股份轉讓文件已經適當用印 ( 如經要求 ) ；或

  6. (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。

  7. 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。

  8. 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。

  9. 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

  1. 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。

-90-

  1. 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 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，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，依 據適用於興櫃、證券櫃檯買賣中心或證交所之法律及上市櫃法令規定辦理。

  2. 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。惟本條 規定之事項，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，董事會應依據適用於興櫃、證券櫃檯買賣中心或證交所之法律及上市櫃法 令規定辦理。

決議之表決

  1. 本公司得不時以特別決議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。 
本公司得不時以普通決議：

  • (a) 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；

  • (b) 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；

  • (c) 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；及

  • (d) 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。

  • 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；及

  • (c) 本公司得依照上市櫃法令及公司法之規定進行合併。

  • 為免疑義，如合併同時將終止上市，第 33A 條應適用之。

  • 本公司亦得以 A 型特別決議或 B 型特別決議：

-91-

  • (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) 按上市櫃法令進行本公司之分割；

  • (e) 董事從事競業禁止行為之許可；

  • (f) 依據第 17B 條規定發行限制員工權利新股；

  • (g) 以發行新股的方式分派部分或全部的股息或紅利；為避免爭議，關於依 據第 129 條提撥員工酬勞及董事酬勞所發行之新股不需要取得 A 型特別 決議或 B 型特別決議；以及

  • (h) 股份轉換。

  • 除公司法、本章程及上市櫃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 A 型特別決議或 B 型特別決議通過；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。

  • 33A 就本公司之終止上市，應依據上市櫃法令經重度特別決議通過。

  • 在依據公司法之前提下，若股東會決議通過上述第 32 條之第 (a) 、 (b) 或 (c) 款之 事項或決議通過本公司之分割、合併、收購或股份轉換，任何就此議案於股東 會投票反對或放棄表決權，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，得於該決議日起 20 日內以書面提出，並列明請求收買價 格，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 該決議日起 60 日內達成收買協議，本公司應於此 60 日期間經過後 30 日內，以 全體未達成協議之股東為相對人，聲請任何臺灣管轄法院為價格之裁定，並得 以臺灣台北地方法院為第一審管轄法院。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。 

前項放棄表決權之股份數，不算入已出席股東之表決權數。

就本第 34 條之目的，任何股東與公司間就收買價格達成協議者，公司應自股東 會決議日起 90 日內支付價款。未達成協議者，公司應自決議日起 90 日內，依 其所認為之公平價格支付價款予未達成協議之股東；公司未支付者，視為同意 股東請求收買之價格。

-92-

股份之贖回與買回

  1. 除公司法、上市櫃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。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，公司買回股份之相關事項應遵守上市櫃法令及英屬開 曼群島法律。

  2. 本公司有權依公司法和上市櫃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。

  3. 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。除本章程另有規定外，每一表彰可贖回股份之股票須記明該股份為可贖回 股份。

  4. 除上市櫃法令、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 ) ，並依照公司法、上市櫃法令及普通決議授 權之買回方式與條件支付買回價款。

  5. 38B. 根據上市櫃法令，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。

  6. 贖回價款或買回價款得按公司法及本章程之規定支付之。遲延支付贖回價款或 買回價款將不影響股份之贖回或買回，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。

  7. 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

  1. 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櫃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。

  2. 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 。

  3. ( 包括清算時向股東分派資產 )( 無論以現金或其他形式 )

-93-

  • 40C. 股東名簿中應將本公司記載為該等庫藏股之持有人，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，但除上市櫃法令或公司法另有規定外，庫藏股准以已繳足股款 之紅利股配售股份者，該等配售之股份應視為庫藏股。

  • 40D 除本章程第 40E 條與上市櫃法令另有規定外，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櫃法令為轉讓予員工，該 等員工得向本公司承諾在一定期間內不得轉讓，惟限制期間最長為二年。

  • 40E. 除上市櫃法令另有規定外，本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；

  • (c) 認股員工之資格條件及得認購之股數；以及

  • (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) 說明低於本公司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，累計不得超過本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本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

  1. 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。

  2. 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 ( 即為召集股東會之目的 ) 者，該基準日應訂在為股 東會之前，且董事會應立即依據上市櫃法令，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。

-94-

股東會

  1. 除年度股東常會外之所有股東會，應稱為臨時股東會。

  2. 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。

  3. 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，其所有實體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實體股東會，本公司應於董事會通過該議案後或由依 據本章程第 46 條規定提出請求之股東取得金管會召集許可後 2 日內申報證券櫃 檯買賣中心或證交所同意。

  4. 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。

  5. 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

  1. 任何年度股東常會之召集，至少應於 20 日前以書面通知各股東，任何臨時股東 會之召集，至少應於 10 日前以書面通知各股東；惟如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，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。不論前述內容為何，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，對於持有公司股份未滿 一千股之股東，股東常會及股東臨時會之開會通知得以公告方式為之。

  2. 48B. 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，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、選任或解任董事事項等各項 議案之案由及說明資料。

  3. 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。

  4. 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，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

-95-

議題及事項 ) ，並應依上市櫃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，但本公司最 近會計年度終了日實收資本額達新台幣二十億元以上或最近會計年度召開股東 常會股東名簿記載之外資及陸資持股比率合計達百分之三十 (30%) 以上者，應於 股東常會開會 30 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。

  1. 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，其內容得置於中 華民國證券主管機關或公司指定之網站，並應將其網址載明於股東會開會通 知：

  2. (a) 選任或解任董事；

  3. (b) 變更備忘錄及 / 或本章程；

  4. (c) 減資；

  5. (d) 申請停止公開發行；

  6. (e) 本公司之解散、股份轉換 ( 依據上市櫃法令定義 ) 、合併或分割；

  7. (f) 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；

  8. (g) 讓與本公司全部或任何主要部分營業或財產；

  9. (h) 受讓他人全部營業或財產而對公司營運有重大影響者；

  10. (i) 私募發行具股權性質之有價證券；

  11. (j) 董事從事競業禁止行為之許可；

  12. (k) 以發行新股方式分派股息及紅利之全部或一部分；

  13. (l) 將法定盈餘公積及因發行股票溢價或受領贈與之資本公積之全部或一部 分，以發行新股方式，按持股比例分配與原股東者；

  14. (m) 根據公司法規定，將法定盈餘公積及因發行股票溢價所得或受領贈與所 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；

  15. (n) 本公司將以低於實際買回股份之平均價格之庫藏股移轉予員工；

  16. (o) 終止上市；

  17. (p) 發行認股價格低於發行日股票收盤價之員工認股權憑證；以及

  18. (q) 發行限制員工權利新股。

-96- 

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

  1. 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。

  2. 51A. 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，於符 合中華民國主管機關規定之條件、作業程序及其他應遵行事項之情形下，本公 司得以視訊會議或其他經中華民國主管機關公告之方式召開股東會。股東會開 會時，如以視訊會議為之，本公司股東以視訊參與會議者，視為親自出席。

  3. 截至該次停止過戶期間前合計持有已發行股份總數百分之一 (1%) 以上之一或多 位股東，得以書面或電子受理方式向本公司提出年度股東常會議案。本公司應 按上市櫃法令所允許之方式，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。

除非有下列情形之一者，董事會應將該一或多位股東之提案列入議案，於該年 一 度股東常會討論： ( ) 提案的一或多位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，合計持股未達已發行股份總數百分之一 (1%) ； ( 二 ) 其提案按公司法或上市櫃法令非股東會所得決議者； ( 三 ) 提案超過一項； ( 四 ) 議 案超過三百字；或 ( 五 ) 於董事會訂定之受理截止日期外提出者。但股東提案係 為敦促公司增進公共利益或善盡社會責任之建議性提案，董事會仍得列入議 案，惟提案超過 1 項者，不列入。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。

  1. 除上市櫃法令另有規定外，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。

  2. 53A. 繼續三個月以上合計持有已發行股份總數過半數股份之一或多位股東，得自行 召集股東臨時會。股東持股期間及持股數之計算，以停止股票過戶時之持股為 準。

  3. 除上市櫃法令另有規定外，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。

  4. 54A. 董事會或依第 53A 條或本章程規定之召集權人召集股東會者，得請求本公司 或股務代理機構提供股東名簿。

  5. 除上市櫃法令另有規定外，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。

-97-

  1. 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。

  2. 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 櫃法令另有規定外，本公司應另遵守股東會議事規則。

股東投票

  1. 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。

  2. 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 東為其他受益人 ( 下各稱「 受益人 」 ) 持有股份時，該股東得根據該受益人之請求 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，應遵守上市櫃法令之規定。

  3. 股東持有之下列股份無表決權：

  4. (a) 本公司依據公司法、本章程與上市櫃法令規定所持有之庫藏股；

  5. (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 ( 定義依據上市櫃法令規定 ) ，所持有本公司之股份；或

  6. (c) 被本公司及其從屬公司直接或間接持有其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。

  1. 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。

  2. 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 指定具監護人性質之人行使之。

  3. 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。

  4. 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。

-98-

  1. 委託書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。

  2. 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。

  3. 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或依據第 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%) ，超過時其超過百分之三 (3%) 之表決 權，不予計算。

  4. 於上市櫃法令要求之範圍內，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。

  5. 本公司召開股東會時，本公司應將電子方式列為股東會的表決權行使管道之 一。

  6. 本公司召開股東會以書面或電子方式行使其表決權者，其行使方法應載明於股 東會召集通知。依據第 67 條規定以電子方式行使表決權之股東，視為委託股東 會主席依據該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櫃法 令之委託代理人規定。由主席代表股東時，不得以該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 )

  1. 股東應於股東會召集至少 2 日前依據第 67 條規定向本公司以電子方式提出表 決。若股東向本公司提出 2 份以上之電子表決，應以依據第 68 條規定以第一份 電子表決提出於股東會主席之委託為準，但之後提出之電子表決明示撤銷先前 電子表決者，不在此限。

  2. 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 條規定提出電子表決超過前 述期限撤銷其表決者，應以其電子表決及第 68 條規定所稱委託股東會主席為 準。

-99-

如股東依據第 67 條規定提出電子表決後，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。

  1. 股東會之召集程序或其決議方法違反公司法、上市櫃法令或本章程時，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

  1. 於本公司股份已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櫃法令規定 ( 包含但 。

不限於「公開發行公司出席股東會使用委託書規則」 )

法人代表出席之會議

  1. 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

  1. 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， 其中至少二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櫃法令關於外 國發行人之規定。董事及獨立董事之資格條件、組成、選任、解任、職權行使 及其他應遵循事項，應遵循上市櫃法令規定。 
如股東係政府或法人（下稱「法人股東」）時，得指定其代表人於股東會當選
為董事（下稱「法人代表人」）。於法人代表人擔任董事任期間，法人股東得
隨時解除該法人代表人或改派其代表人擔任董事。該等指派、改派或解任法人
代表人擔任董事，得由法人股東以書面通知本公司，而無須經股東會決議。解
除、解任或改派法人代表人或指派新的法人代表人擔任董事，應於本公司收到
法人股東所出具書面通知及新法人代表人所簽署董事願任同意書之日起生效。
  1. 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 認定應符合上市櫃法令之規定。

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 櫃法令規定的人數時，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。

-100-

  1. 除經金管會許可且符合上市櫃法令外，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。
  1. 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改選全體董事 ( 「 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。

  1. 股東會可選任任一自然人或法人為董事。股東會選任董事時，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，由所得選票 代表選舉權較多者，當選為董事。

  2. 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，關於董 事 ( 包含獨立董事 ) 之選任，除上市櫃法令另有規定外，本公司應採用符合上市 櫃法令的候選人提名機制，另為避免爭議， (i) 董事 ( 不包含獨立董事 ) 應由股東在 董事 ( 不包含獨立董事 ) 之候選人名單中選任；及 (ii) 獨立董事應由股東在獨立董 事之候選人名單中選任。 

除本章程或上市櫃法令另有規定外，本公司應另遵守董事選舉規範之規定。

  1. 除本章程另有規定外，每一董事之任期不得超過三年，但得連選連任。若董事 任期屆滿而尚未選任新董事者，則該董事之任期應予延長至新董事選出並開始 任職為止。

  2. 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。

  3. 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。

  4. 82B. 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，除上市 櫃法令另有規定外，公司董事 ( 不含獨立董事 ) ，在任期中一次或多次轉讓持股 超過其經股東會指派或選任為董事當時 ( 下稱「 當選日 」 ) 所持有本公司股份數 額二分之一時，應解除該董事 ( 視實際情況而定 ) 職位。

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，除上市 櫃法令另有規定外，如任何人被指派或選任為公司董事 ( 不含獨立董事 ) ，在下述 任一期間內轉讓其在當選日所持有本公司股份數額二分之一時，該指派或選任 應失去效力： (i) 在當選日到其就任董事前的期間；或 (ii) 在召開提議指派或選任 其為董事之股東會前之停止過戶期間。

-101-

  1. 除相關法令及上市櫃法令另有要求外，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。

  2. 董事無須持有任何本公司之股份。

  3. 84B. 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，除上市 櫃法令另有規定外，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 」 ) 超過其經股東會選任為董事當時所持有之本公司股份數 額二分之一時，其超過之股份 ( 即設質股份超過其經股東會選任為董事當時所 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

  1. 除本章程或上市櫃法令另有規定外，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。

  2. 除應符合第 85 條規定外，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，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。

  3. 86B. 本公司應設置薪資報酬委員會，其成員專業資格、組成、選任、解任、所定職 權之行使及相關事項，應遵守上市櫃法令之規定。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。

替代

  1. 除上市櫃法令另有規定外，任何董事得指派另一董事為其替代人，為該董事於 董事會上行事。各替代董事得以其指派董事之替代人身分出席董事會並進行投 票，如替代董事亦為董事，除其本身之表決權外，另具有一票表決權。

  2. 除上市櫃法令另有規定外，前條所指之替代董事之指派應以書面為之，並附有 指派董事之親筆簽名，並以標準或普通格式或是其他董事會許可之格式，在預 計使用或首次使用該替代董事之董事會開會前提交予該會議主席。

董事會權力及職責

  1. 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，經本公司年度股東常會承認後，董 事會應依本章程及上市櫃法令，將財務報表、盈餘分派及 / 或虧損撥補議案之決 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。

-102-

  1. 除公司法、本章程、上市櫃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。

  2. 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 ) ，無論該任何人是否為董事，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。

  3. 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。

  4. 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。

  5. 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。

  6. 董事會得隨時以其認為合適的方式管理本公司事務。以下二條規定，不得限制 本條所賦予的一般權力。

  7. 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 ) ，除上市櫃法令另有規定外，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。

  8. 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。

  9. 97B 依據英屬開曼群島法律及上市櫃法令，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櫃法 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櫃法令，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櫃法令，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。

-103- 

依據英屬開曼群島法律及上市櫃法令，在各自職務範圍內，本公司之經理人應
與董事負擔本條前各項所規定之相同責任。

董事會借貸權力

  1. 除本章程及上市櫃法令另有規定外，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

  1. 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。

  2. 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。

  3. 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。

董事之解任

  1. 有下列情形之一，任何人不得擔任董事，如已擔任董事者，應解除其董事職 位：

  2. (a) 曾犯組織犯罪，經有罪判決確定，尚未執行、尚未執行完畢，或執行完 畢、緩刑期滿或赦免後尚未逾五年者；

  3. (b) 曾犯詐欺、背信、侵占罪經受宣告有期徒刑一年以上之刑確定，尚未執 行、尚未執行完畢，或執行完畢、緩刑期滿或赦免後尚未逾二年者；

  4. (c) 曾犯貪污治罪條例之罪，經判決有罪確定，尚未執行、尚未執行完畢， 或執行完畢、緩刑期滿或赦免後尚未逾二年者；

  5. (d) 受宣告破產或經法院裁定開始清算程序，且尚未解除；

  6. (e) 使用票據經拒絕往來尚未期滿者；

  7. (f) 無法律行為能力或限制行為能力者；

  8. (g) 死亡或被認為或陷入精神耗弱；

  9. (h) 以書面通知公司辭任董事職位；

  10. (i) 因欠缺行為能力經依台灣法律受輔助宣告尚未撤銷；或

-104-

  • (j) 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

  1. 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櫃法令隨時召集。除本章程或上市櫃法令另有規定 外，本公司應另遵守董事會議事規範之規定。

  2. 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。

  3. 除本章程另有規定外，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，由替代董事代表出席之董事應視為親自出席。

  4. 董事對於董事會會議相關事項 ( 包括但不限於契約或預計與公司進行之契約或安 排 ) 有直接或間接自身利害關係者，如其知悉該利害關係當時已存在，則應於董 事會會議中揭露該自身利害關係之性質，或於任何其他情況於其知悉有此自身 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：

  5. (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

  6. (b) 其就該通知發送後可能和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自身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。

如上市櫃法令有所要求，董事對於董事會議之事項，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。

不論本條第一項內容如何，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

-105- 

要內容；於公司決議進行合併、收購、分割或股份轉換時，董事應向董事會及
股東會說明其與合併、收購、分割或股份轉換交易自身利害關係之重要內容及
贊成或反對併購決議之理由，公司並應於股東會召集事由中敘明董事利害關係
之重要內容及贊成或反對併購決議之理由，其內容得置於中華民國證券主管機
關或公司指定之網站，並應將其網址載明於股東會開會通知。

董事之配偶、二親等內血親，或與董事具有控制從屬關係之公司，就董事會之
會議事項有利害關係者，視為董事就該事項有自身利害關係。

  1. 董事 ( 不含獨立董事在內 ) 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。

  2. 除上市櫃法令另有規定外，董事 ( 不含獨立董事在內 ) 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。

  3. 除本章程及上市櫃法令另有規定外，董事 ( 不含獨立董事在內 ) 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。

  4. 董事會應將所有會議記錄集結成冊以記錄以下事項：

  5. (a) 董事會對高階經理人之所有任命；

  6. (b) 每一董事會會議及委員會會議出席董事的姓名；以及

  7. (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。

  8. 除上市櫃法令另有規定外，當董事會會議主席簽署該會議之會議記錄，則該會 議應視為已合法召集。

  9. 除上市櫃法令另有規定外，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。

  10. 除上市櫃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。

  11. 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。除上市櫃法令另 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。

-106-

  1. 除上市櫃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。

  2. 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：

  3. (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；

  4. (b) 出售或轉讓其全部或主要部分的營業或財產；

  5. (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；

  6. (d) 按本章程選任董事長；

  7. (e) 依據第 125A 條以現金方式分派股息及紅利之全部或一部；

  8. (f) 依據第 129 條提撥員工酬勞及董事酬勞；以及

  9. (g) 發行公司債券。

  10. (h) 將法定盈餘公積及因發行股票溢價所得或受領贈與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，並於最近一 次股東會報告。

審計委員會

  1. 本公司應設置審計委員會，其成員專業資格、組成、選任、解任、所定職權之 行使及相關事項，應遵守上市櫃法令之規定。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。審計委員會之決議應經全體委 員過半數之同意方為有效。

  2. 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：

  3. (a) 訂定或修正內部控制制度；

  4. (b) 內部控制制度有效性之考核；

  5. (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；

  6. (d) 涉及董事自身利害關係之事項；

  7. (e) 重大之資產或衍生性商品交易；

  8. (f) 重大之資金貸與、背書或提供保證；

-107-

  • (g) 募集、發行或私募股份或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) 其他經董事會認為或任何主管機關或上市櫃法令規定之重大事項。

除上市櫃法令另有規定外，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，但不適用於上述第 (j) 款事項。

除上市櫃法令另有規定外，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。

  • 119A. 公司於召開董事會決議合併、收購、分割或股份轉換事項前，應由審計委員會 委請獨立專家就包括但不限於就換股比例或配發股東之現金或其他財產之合理 性提供意見，以便就合併、收購、分割或股份轉換計畫與交易之公平性、合理 性進行審議，並將審議結果提報董事會及股東會 ( 但依公司法規定如無須召開股 東會決議前述交易者，得不提報股東會 ) ，且審議結果及獨立專家意見應於發送 股東會召集通知時一併發送股東。但依公司法規定前述交易免經股東會決議 者，應於最近一次股東會就併購事項提出報告。 
前項應發送股東之文件，經公司於中華民國證券主管機關指定之網站公告同一
內容，且備置於股東會會場供股東查閱，對於股東視為已發送。

  2. 本公司帳簿每年至少應查核一次。

  3. 審計委員會有權於任何合理的時間審閱、抄錄或複製本公司之所有帳簿、帳 目、相關的付款憑單及任何文件。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。

  4. 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。

-108-

  1. 在符合英屬開曼群島法律之情形下，繼續六個月以上持有本公司已發行股份總 數百分之一 (1%) 以上之股東，得以書面請求審計委員會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，審計委員會不提起或拒絕訴訟 時，除英屬開曼群島法律另有規定外，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。

  1. 除本章程或上市櫃法令另有規定外，本公司應另遵守審計委員會組織規程之規 定。

股息

  1. 在不牴觸公司法、任何股份當時另有附加權利或限制或本章程之規定下，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。

  2. 125A. 縱有前（ 125 ）條規定，董事會得以三分之二以上董事之出席，及出席董事過半 數之決議，將應分派股息或紅利之全部或一部，以發放現金之方式為之，並於 最近一次股東會報告。

  3. 在不牴觸公司章程第 129 條之規定下，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。

  4. 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。

  5. 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。

  6. 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。

除上市櫃法令另有規定外，本公司年度如有稅前獲利，本公司應在稅前獲利中 提撥： (1) 最多為百分之十 (10%) 、最低為百分之一 (1%) 作為員工酬勞 ( 包含本公 司員工及 / 或關係企業員工 )( 下稱「 員工酬勞 」 ) ；及 (2) 最多為百分之五 (5%) 作為 董事酬勞 ( 下稱「 董事酬勞 」 ) 。無論前述內容為何，如本公司年度仍有以前年 度之累積虧損，本公司應在提撥員工酬勞及董事酬勞前預先保留彌補數額。依 據英屬開曼法律規定、上市櫃法令規定及不論第 139 條規定，經董事會以董事 三分之二以上之出席及出席董事過半數同意之決議，員工酬勞及董事酬勞得以

-109-

現金及 / 或股票方式發放。前述關於發放員工酬勞及董事酬勞之董事會決議，應 於董事會決議通過後在股東會中向股東報告。 

除上市櫃法令另有規定外，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) 彌補以前年度之累積虧損 ( 如有 ) ；

  • (c) 依據上市櫃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) 依據上市櫃法令規定或主管機關要求提撥特別盈餘公積；及

  • (e) 按當年度盈餘扣除前述第 (a) 項至第 (d) 項後之數額，加計前期累計未分配盈 餘為可供分配盈餘，可供分配盈餘得經董事會提議股利分派案，送請股東 常會依據上市櫃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，在不牴觸英屬開曼群島法律下，股利金額最低至少應為 當年度盈餘扣除前述第 (a) 項至第 (d) 項之百分之十 (10%) ，且現金股利分派 之比例不得低於股東股利總額之百分之十 (10%) ，並以百分之百 (100%) 為上 限。

  • 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

  1. 本公司會計帳簿應按董事會不時決定之保存方式保存之。

  2. 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。

  3. 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，董事會應將營業報告書、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。

  4. 除上市櫃法令另有規定外，董事會應於年度股東常會開會 10 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。

  5. 除第 134 條及第 148 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。

-110-

  1. 本公司帳簿應按董事會不時決定或上市櫃法令規定之審計方式和會計年度為審 計。 .

  2. 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

  1. 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櫃法令規定。

公積金轉增資

  1. 除上市櫃法令或公司法另有規定外，本公司得以 A 型特別決議或 B 型特別決 議：

  2. (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；

  3. (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 ) ；

  4. (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

  5. (d) 進行一切必要的行為以執行本章程規定之事項。

  6. 139A. 為避免爭議，關於依據第 129 條提撥員工酬勞及董事酬勞所發行之新股不需要 取得 A 型特別決議或 B 型特別決議。

公開收購

  1. 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，本公 司股票之任何公開收購應依據上市櫃法令規定，其中包含但不限於公開收購公 開發行公司有價證券管理辦法。

資本溢價科目

  1. 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。

  2. 除上市櫃法令或公司法另有規定外，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。

-111-

通知

  1. 除本章程或上市櫃法令另有規定外，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。

  2. 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。

  4. 除本章程或上市櫃法令另有規定外，任何通知或文件若以：

  5. (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；

  6. (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；

  7. (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 小時候 視為已送達；或

  8. (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。
  1. 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 )

  2. 每一股東會的召集通知應發給：

  3. (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

  4. (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

  1. 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

-112- 

關係證明文件，指定範圍，隨時請求查閱、抄錄或複製前述文件。本公司並應
令股務代理機構提供前述文件。

  1. 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。

  2. 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

  1. 本公司得以普通決議採用第 152(a) 及 (b) 條規定之其中一種保護機制。

  2. (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。

  3. (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、公司法及上市櫃法令所定之職責而產生之責任。

會計年度

  1. 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

  1. 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。

  2. 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櫃法令的情況下，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。

-113-

  1. 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

  1. 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

  1. 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。

訴訟及非訟代理人

  1. 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 市櫃法令規定，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。

企業社會責任

  1. 公司經營業務，應遵守法令及商業倫理規範，得採行增進公共利益之行為，以 善盡其社會責任。

-114-

附錄二

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 1/16

Article 1

第一條

Legal Basis 法令依據

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. 

本公司股東會之議事規則除上市法令或法律另有規定外，應依本規則辦理。

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 ").

除本規則另有定義外，本規則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

Attendance and Sign-in 出席與簽名

The company shall specify the time, place and other matters needing attention when accepting the registration of shareholders, solicitors and entrusted agents (hereinafter referred to as shareholders) in the notice of meeting. 

本公司應於開會通知書載明受理股東、徵求人、受託代理人（以下簡稱股東）報到時問、
報到處地點，及其他應注意事項。

When accepting the stock bundle report in the preceding paragraph, the inquiry shall be handled at least 30 minutes before the beginning of the meeting; The check-in office shall be clearly marked, and sufficient and competent personnel shall be assigned to handle it; The video conference of the shareholders' meeting shall accept the registration on the video conference platform of the shareholders' meeting 30 minutes before the start of the meeting. The shareholders who complete the registration shall be deemed to have attended the shareholders' meeting in person. 

前項受理股束報到時問至少應於會議開始前三十分鐘辦理之；報到處應有明確標示，並派
適足適任人員辦理之；股東會視訊會議應於會議開始前三十分鐘，於股東會視訊會議帄台
受理報到，完成報到之股東，視為親自出席股東會。

Shareholders or their appointed proxies ( the " Shareholders " ) shall attend a Shareholders' meeting by presenting an attendance ID , sign-in card or other attendance identification. The － Company shall not request any additional attendance identification randomly. A proxy solicitor shall bring his / her ID for verification. 

股東應憑出席證、出席簽到卡或其他出席證件出席股東會〃本公司對股東出席所憑依之證
明文件不得任意增列要求提供其他證明文件；屬徵求委託書之微求人並應攜帶身分證明文
件，以備核對。

-115-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 2/16

At each shareholders' meeting, a shareholder may issue a power of attorney issued by the company, specifying the scope of authorization, and authorize a proxy to attend the shareholders' meeting. 1. A shareholder shall issue a power of attorney, and the power of attorney shall be limited to one person, which shall be delivered to the company five days before the shareholders' meeting. In case of repetition of the power of attorney, the first one shall prevail. However, this restriction shall not apply to those who declare to revoke the previous entrustment. After the power of attorney has been delivered to the company, if a shareholder wishes to attend the shareholders' meeting in person or by video or to exercise his voting rights in writing or electronically, he shall give a written notice to the company to revoke the proxy two days before the shareholders' meeting; In case of cancellation within the time limit, the voting rights of the proxy present shall prevail. After the power of attorney has been delivered to the company, if a shareholder wishes to attend the shareholders' meeting by video, he shall give a written notice to the company to revoke the proxy two days before the shareholders' meeting; If the proxy is late in exercising the voting right, the proxy shall prevail. 

股東得於每次股東會，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。一股東以出具一委託書，並以委託一人為限，應於股東會開會五日前送達本公司，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。委託書送達本公司
後，股東欲親自或以視訊方式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
會開會二日前，以書面向本公司為撤銷委託之通知；逾期撤銷者，以委託代理人出席行使
之表決權為準。委託書送達本公司後，股東欲以視訊方式出席股東會，應於股東會開會二
日前，以書面向本公司為撤銷委託之通知；逾期撤銷者，以委託代理人出席行使之表決權
為準。

If the shareholders' meeting is held by video, shareholders who wish to attend by video shall register with the company two days before the shareholders' meeting. If the shareholders' meeting is held by video, the company shall upload the proceedings manual, annual report and other relevant data to the shareholders' meeting video conference platform at least 30 minutes before the meeting, and continue to disclose them until the end of the meeting. 

股東會以視訊會議召開者，股東欲以視訊方式出席者，應於股東會開會二日前，向本公司
登記。股東會以視訊會議召開者，本公司至少應於會議開始前三十分鐘，將議事手冊、年
報及其他相關資料上傳至股東會視訊會議帄台，並持續揭露至會議結束。

The number of shares obtained by the requisitioner, the number of shares represented by the trustee, and the number of shares attended by the shareholders in writing or electronically shall be clearly disclosed in the shareholders' meeting hall by the statistical table prepared in the prescribed format on the day of the shareholders' meeting; If the shareholders' meeting is held by video conference, the company shall upload the above data to the shareholders' meeting video conference platform at least 30 minutes before the meeting, and continue to disclose it until the end of the meeting. 

徵求人徵得之股數、受託代理人代理之股數及股東以書面或電子方式出席之股數，本公司
應於股東會開會當日，依規定格式編造之統計表，於股東會場內為明確之揭示；股東會以
視訊會議召開者，本公司至少應於會議開始前三十分鐘，將前述資料上傳至股東會視訊會
議帄台，並持續揭露至會議結束。

The company holds a video conference of the shareholders' meeting. When announcing the meeting, the total number of shares of shareholders attending the meeting shall be disclosed on the video conference platform. If the total number of shares and voting rights of shareholders attending the meeting are otherwise counted at the meeting, the same shall apply.

-116-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 3/16 
本公司召開股東會視訊會議，宣布開會時，應將出席股東股份總數，揭露於視訊會議帄台。
如開會中另有統計出席股東之股份總數及表決權數者，亦同。

When the company holds a video shareholders' meeting, the chairman and recorder shall be in the same place in ROC. 

本公司召開視訊股東會時，主席及紀錄人員應在國內之同一地點。

If the shareholders' meeting is held by video conference, and there is an obstacle to the video conference platform or participation by video conference due to natural disasters, incidents or other force majeure, which lasts for more than 30 minutes, the meeting shall be postponed or resumed within five days, and the provisions of Article 182 of the company law shall not apply. 股東會以視訊會議召開者，因天災、事變或其他不可抗力情事，致視訊會議帄台或以視訊 方式參與發生障礙，持續達三十分鐘以上時，應於五日內延期或續行集會，不適用公司法 第一百八十二條之規定。

In the event of an adjourned or resumed meeting referred to in the preceding paragraph, shareholders who have not registered to participate in the original shareholders' meeting by video shall not participate in the adjourned or resumed meeting. 

發生前項應延期或續行會議，未登記以視訊參與原股東會之股東，不得參與延期或續行會
議。

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

本公司應設簽名本供出席股東或股東所委託之代理人簽到，或由出席股東繳交簽到卡以代
簽到。

The Company shall deliver the meeting agenda, annual report, attendance ID, and summary of speech form, voting ballot and other meeting information to Shareholders who attend a Shareholder’s meeting. In case of election of director (s) and / or supervisor(s), the election ballot shall also be provided. 

本公司應將議事手冊、年報、出席證、發言條、表決票及其他會議資料，交付予出席股東
會之股東；有選舉董事、監察人者，應另附選舉票。

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. 

除上市（櫃）法令或法律另有規定外，法人出席股東會部分應遵守本章程之規定。

Article 3

第三條

Calculation of Attending Shares 出席股數之計算

The attendance of the Shareholders' meeting shall be based on the shares, and the calculation

shall be conducted in accordance with the Listing and OTC Act and the articles of association. 股東會之出席應以股份為基準，其計算悉依上市櫃法令及本公司章程規定辦理。

The number of shares present shall be calculated according to the number of shares registered in the signature book or the sign in card submitted and the video conference platform, plus the number of shares exercising voting rights in writing or electronically.

-117-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 4/16 
出席股數依簽名簿或繳交之簽到卡及視訊會議帄台報到股數，加計以書面或電子方式行使
表決權之股數計算之。

When the company convenes a shareholders' meeting, it shall exercise its voting rights electronically and in writing; when it exercises its voting rights in writing or electronically, its exercise method shall be specified in the notice of convening the shareholders' meeting. Shareholders who exercise their voting rights in written or electronic form shall be deemed to attend the shareholders' meeting in person. However, the temporary motion and amendment to the original motion of the shareholders' meeting shall be deemed as waiver, so this corporation should avoid proposing the temporary motion and amendment to the original motion. 

本公司召開股東會時，應採行以電子方式並得採行以書面方式行使其表決權；其以書面或
電子方式行使表決權時，其行使方法應載明於股東會召集通知。以書面或電子方式行使表
決權之股東，視為親自出席股東會。但就該次股東會之臨時動議及原議案之修正，視為棄
權，故本公司宜避免提出臨時動議及原議案之修正。

Article 4

第四條

Venue and Time of General Meetings 開會地點及時間

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. The place and time of the meeting shall fully investigate the opinions of independent directors. 

依據本章程及上市法令規定，股東會召開之地點，應於便利股東出席且適合股東會召開之
地點為之，會議開始時間不得早於上午九時或晚於下午三時，召開之地點及時間，應充分
考量獨立董事之意見。

When the company holds a video shareholders' meeting, it is not subject to the restrictions on the place of holding the video shareholders' meeting in the preceding paragraph. 本公司召開視訊股東會時，不受前項召開地點之限制。

Article 5

第五條

Identification of Appointed Professionals and Other Relevant Persons Who May Be Present 委託專業人士與相關人員得列席之識別

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. 

本公司得指派所委託之律師、會計師或相關人員列席股東會。辦理股東會之會務人員應佩
戴識別證或臂章。

Article 6

-118-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 5/16

第六條

Audio Recording or Videotaping of Meetings for Evidence 開會過程錄音或錄影之存證

A general meeting shall be audio recorded or videotaped in its entirety and these tapes shall be kept for at least one year. However, the said tapes shall be kept until the conclusion of legal proceedings if a Shareholder initiates proceedings in accordance with the Applicable Listing Rules. 

本公司應將股東會之開會過程全程錄音或錄影，並至少保存一年。但經股東依上市法令提
起訴訟者，應保存至訴訟終結為止。

Where the shareholders' meeting is held by video conference, the company shall record and keep the data of shareholders' registration, registration, registration, questioning, voting and the company's vote counting results, and continuously record and video the whole process of the video conference. 

股東會以視訊會議召開者，本公司應對股東之註冊、登記、報到、提問、投票及公司計票
結果等資料進行記錄保存，並對視訊會議全程連續不間斷錄音及錄影。

This corporation shall properly preserve the data and audio and video recordings referred to in the preceding paragraph during its existence, and provide the audio and video recordings to those entrusted with video conference affairs for preservation. 

前項資料及錄音錄影，本公司應於存續期間妥善保存，並將錄音錄影提供受託辦理視訊會
議事務者保存。

When holding a shareholders' meeting by video, the company shall provide appropriate alternative measures for shareholders who have difficulties in attending the shareholders' meeting by video. 

本公司召開視訊股東會時，應對於以視訊方式出席股東會有困難之股東，提供適當替代措
施。

Article 7

第七條

The Chairman and Agent 主席及代理人

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 the 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.

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。

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

-119-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 6/16

jointly having the convening right, the chairman of the meeting shall be elected from those persons. 

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。

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 professional stock agent appointed by the Company and be distributed at general meetings. 

本公司應於股東常會開會三十日前或股東臨時會開會十五日前，將股東會開會通知書、委
託書用紙、有關承認案、討論案、選任或解任董事、監察人事項等各項議案之案由及說明
資料製作成電子檔案傳送至公開信息觀測站。於股東常會開會二十一日前或股東臨時會開
會十五日前，將股東會議事手冊及會議補充資料，製作電子檔案傳送至公開信息觀測站。
股東會開會十五日前，備妥當次股東會議事手冊及會議補充資料，供股東隨時索閱，並陳
列於本公司及其本公司委託之專業股務代理機構。

When the company holds a video conference of the shareholders' meeting, the following matters shall be specified in the notice of convening the shareholders' meeting:

  • 1 、 Methods for shareholders to participate in video conferences and exercise their rights.

  • 2 、 The handling methods of obstacles to the video conference platform or participation by video due to natural disasters, incidents or other force majeure shall at least include the following matters:

  • （ 1 ） The time when the meeting needs to be postponed or resumed due to the continuous failure to remove the obstacles before the occurrence, and the date when the meeting needs to be postponed or resumed.

  • （ 2 ） Shareholders who have not registered to participate in the original shareholders' meeting by video shall not participate in the adjourned or resumed meeting.

  • （ 3 ） If the video assisted shareholders' meeting cannot be resumed, the shareholders' meeting shall be continued after deducting the number of shares attending the shareholders' meeting by video, and the total number of shares attending the shareholders' meeting reaches the statutory quota of the shareholders' meeting. The number of shares attending the shareholders' meeting by video shall be included in the total number of shareholders' shares attending the meeting, and all proposals at the shareholders' meeting shall be deemed to have waived.

  • （ 4 ） In the event that the results of all motions have been announced but no interim motion has been made, the handling method shall be.

  • 3 、 When convening a shareholders' meeting by video, it shall specify appropriate alternative

-120-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 7/16

measures for shareholders who have difficulties in participating in the shareholders' meeting by video. 

本公司召開股東會視訊會議，應於股東會召集通知載明下列事項：

一、股東參與視訊會議及行使權利方法。
  • 二、因天災、事變或其他不可抗力情事致視訊會議帄台或以視訊方式參與發生障礙之處 
理方式，至少包括下列事項:

  • (一)發生前開障礙持續無法排除致頇延期或續行會議之時間，及如頇延期或續行集 會時之日期。

  • (二)未登記以視訊參與原股東會之股東不得參與延期或續行會議。

  • (三)召開視訊輔助股東會，如無法續行視訊會議，經扣除以視訊方式參與股東會之 出席股數，出席股份總數達股東會開會之法定定額，股東會應繼續進行，以視 訊方式參與股東，其出席股數應計入出席之股東股份總數，就該次股東會全部 議案，視為棄權。

  • (四)遇有全部議案已宣布結果，而未進行臨時動議之情形，其處理方式。

  • 三、召開視訊股東會，並應載明對以視訊方式參與股東會有困難之股東所提供之適當替 代措施。

Article 8

第八條

Convention of A Meeting 會議召開

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, a tentative resolution may be passed in accordance with the Applicable Listing Rules. 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.

已屆開會時間，主席應即宣布開會，惟未達法定出席數 ( 即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 ) 時，主席得宣布延後開會，其延後次數以二次為限， 延後時間合計不得超過一小時。延後二次仍不足額惟有代表已發行股份總數三分之一以上 之有表決權股東親自或委託代理人出席時，得依據上市法令規定為假決議。於當次會議未 結束前，如出席股東所代表股數達已發行股份總數過半數時，主席得將作成之假決議，依 據上市法令規定重新提請股東會表決。

If the shareholders representing more than one third of the total issued shares are still not present after the second delay, the chairman shall announce the adjournment of the meeting; Where the shareholders' meeting is held by video conference, the company shall also announce the current

-121-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 8/16

meeting on the video conference platform of the shareholders' meeting. 

若延後二次仍不足有代表已發行股份總數三分之一以上股東出席時，由主席宣布流會；股
東會以視訊會議召開者，本公司另應於股東會視訊會議帄台公告流會。

Article 9

第九條

Proposal Discussion 議案討論

If the shareholders' meeting is convened by the board of directors, its agenda shall be determined by the board of directors. Relevant motions (including temporary motions and amendments to the original motion) shall be voted on a case by case basis. The meeting shall be conducted in accordance with the scheduled agenda and shall not be changed without the approval of the shareholders' meeting.

股東會如由董事會召集者，其議程由董事會訂定之，相關議案 ( 包括臨時動議及原議案修正 ) 均應採逐案票決，會議應依排定之議程進行，非經股東會決議通過不得變更之。

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. 

股東會如由董事會以外之其他有召集權人召集者，準用前項之規定。

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. 

前二項排定之議程於議事未終結前，非經決議或依本規則第十七條之規定，主席不得逕行
宣布散會；會議散會後，股東不得另推選主席於原址或另覓場所續行開會，但主席違反本

規則，宣布散會者，董事會其他成員應迅速協助出席股東依法定程序，以出席股東表決權
過半數之同意推選一人擔任主席，繼續開會。

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. 

主席對於議案及股東所提之修正案，應給予充分說明及討論之機會，若認為該等議案及修
正案均已符合本章程及上市法令之規定且達可付表決之程度時，得宣布停止討論，提付表
決。

Article 10

第十條

Speech of Shareholder 股東發言

-122-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 9/16

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. 

出席股東發言前，頇先填具發言條載明發言要旨、股東戶號（或出席證編號）及戶名，由
主席指定其發言。

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

出席股東僅提發言條而未發言者，視為未發言，發言內容與發言條記載不符者，以發言內
容為準。

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. 

同一議案每一股東發言，非經主席之同意不得超過兩次，每次不得超過五分鐘，股東發言

違反本項規定或超出議題範圍者，主席得制止其發言。

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. 

出席股東發言時，其他股東除經徵得主席及發言股東同意外，不得發言干擾，違反者主席
應予制止。

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

法人股東指派二人以上之代表出席股東會時，同一議案僅得推由一人發言。

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

出席股東發言後，主席得親自或指定相關人員答覆。

If the shareholders' meeting is held by video, the shareholders participating by video may ask questions in writing on the video conference platform of the shareholders' meeting after the chairman announces the meeting and before the adjournment of the meeting. The number of questions for each proposal shall not exceed two times, and each time shall be limited to 200 words. The provisions of paragraphs 1 to 5 shall not apply. 

股東會以視訊會議召開者，以視訊方式參與之股東，得於主席宣布開會後，至宣布散會前，
於股東會視訊會議帄台以文字方式提問，每一議案提問次數不得超過兩次，每次以二百字
為限，不適用第一項至第五項規定。

Article 11

第十一條

Proposal by Shareholder 股東提案

-123-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 10/16

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 or by way of electronic transmission for discussion at the annual general meeting.

持有已發行股份總數百分之一以上股份之股東，得依上市法令之規定，及本章程第 52 條 之規定，以書面或電子受理方式向公司提出股東常會議案。

Article 12

第十二條

、 Calculation of Voting Shares and Recusal 表決股數之計算 迴避制度

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

股東會之表決，應以股份為計算基準。

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. 

股東會之決議，對無表決權股東之股份數，不算入已發行股份之總數。

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.

於上市法令要求之範圍內，依本章程第 66 條之規定，股東對於提交股東會同意之提案事 項有自身利害關係致有害於公司利益之虞時，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。

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. 

前項不得行使表決灌之股份數，就相關決議不算入已出席股東之表決權數。

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. 

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，超過時其
超過之表決權，不予計算。

Subject to the Applicable Listing Rules, if any Shareholder holding Shares for and on behalf of another person or entity, such Shareholder may assert to exercise the voting rights separately. 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. 

依據上市法令，股東係為他人持有股份時，股東得主張分別行使表決權。前述關於分別行

-124-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 11/16 
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行事項之辦法，由金管
會定之。

Article 13

第十三條

Principle for Voting Right 表決權原則

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. 

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。

Shareholders shall vote on each of the proposals presented at the meeting and the result of the vote indicating Shareholders' consent, objection and abstaining from voting shall be entered at the Market Observation Post System on the day immediately following the convention of the Shareholders' meeting. 

議案應由股東逐案進行投票表決，並於股東會召集後當日，將股東同意、反對及棄權之結
果輸入公開資訊觀測站。

Where any Director or supervisor (if any), 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 or supervisor (if any), such Director or supervisor (if any) 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 or supervisor (if any) at the time of his/her appointment as Director or supervisor (if any), and such Shares shall not be counted toward the number of votes represented by the Shareholders present at a general meeting.

本公司董事或監察人 ( 如有 ) 亦持有本公司股份時，如該董事或監察人 ( 如有 ) 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。

Article 14

第十四條

Voting on Proposal 議案之表決

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.

議案之表決，除上市法令或本章程另有規定外，以出席股東表決權過半數之同意通過之。 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

-125-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 12/16

required.

同一議案有修正案或替代案時，由主席併同原案定其表決之順序。如其中一案已獲通過
時，其他議案即視為否決，毋庸再行表決。

Article 15

第十五條

Checking and Counting Ballots 監票及計票

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 general meeting and ballot-counting process shall be made public at the general meeting venue and the result of voting, including number of votes for each nominee shall be announced live at the general meeting and placed on record. 

議案表決之監票及計票人員，由主席指定之，但監票人員應具有股東身分。股東會表決或
選舉議案之計票作業應於股東會場內公開處為之，且應於計票完成後，當場宣布表決結
果，包含統計之權數，並做成記錄。

When a general meeting holds an election for the board of directors and board supervisors (if applicable), the procedure shall be implemented according to corresponding Company regulations, and the ballot results shall be announced live, including all elected board members, supervisors (if any), and vote figures for each electee.

股東會有選舉董事、監察人 ( 如有 ) 時，應依本公司所訂相關選任規範辦理，並應當場宣布 選舉結果，包含當選董事、監察人 ( 如有 ) 之名單與其當選權數。

The company holds a video conference of the shareholders' meeting. After the chairman announces the meeting, the shareholders participating by video shall vote on various proposals and election proposals through the video conference platform, and shall complete the voting before the chairman announces the end of the voting. If the voting is delayed, they shall be deemed to have abstained. 

本公司召開股東會視訊會議，以視訊方式參與之股東，於主席宣布開會後，應透過視訊會
議帄台進行各項議案表決及選舉議案之投票，並應於主席宣布投票結束前完成，逾時者視
為棄權。

If the shareholders' meeting is held by video, the votes shall be counted at one time after the chairman announces the end of voting, and the voting and election results shall be announced. 股東會以視訊會議召開者，應於主席宣布投票結束後，為一次性計票，並宣布表決及選舉 結果。

When the company holds a video assisted shareholders' meeting, shareholders who have registered to attend the shareholders' meeting by video in accordance with the regulations and want to attend the entity shareholders' meeting in person shall cancel their registration in the same manner as the registration two days before the shareholders' meeting; If the cancellation is overdue, it can only attend the shareholders' meeting by video. 

本公司召開視訊輔助股東會時，已依規定登記以視訊方式出席股東會之股東，欲親自出席
實體股東會者，應於股東會開會二日前，以與登記相同之方式撤銷登記；逾期撤銷者，僅
得以視訊方式出席股東會。

Those who exercise their voting rights in writing or electronically, do not revoke their expression

-126-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 13/16

of intention, and participate in the shareholders' meeting by video, except for temporary motions, shall not exercise their voting rights on the original motion, propose amendments to the original motion, or exercise their voting rights on the amendments to the original motion.

以書面或電子方式行使表決權，未撤銷其意思表示，並以視訊方式參與股東會者，除臨時 動議外，不得再就原議案行使表決權或對原議案提出修正或對原議案之修正行使表決權。 If the shareholders' meeting is held by video conference, the company shall immediately disclose the voting results of various proposals and election results on the video conference platform of the shareholders' meeting after the voting is completed, and shall continue to disclose them for at least 15 minutes after the chairman announces the adjournment of the meeting. 

股東會以視訊會議召開者，本公司應於投票結束後，即時將各項議案表決結果及選舉結
果，依規定揭露於股東會視訊會議帄台，並應於主席宣布散會後，持續揭露至少十五分鐘。

Article 16

第十六條 Meeting Minutes 議事錄

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. 

股東會之決議，應作成議事錄，由主席簽名或蓋章，並於會後二十日內，將議事錄分發各
股東。議事錄之製作及分發，得以電子方式為之。

The meeting minutes referred to in the preceding paragraph may be distributed, alternatively, by way of making public announcement at the Market Observation Post System. 前項議事錄之分發，得以輸入公開資訊觀測站之公告方式為之。

The minutes of the meeting shall be recorded in accordance with the year, month, day, place, name of the chairman, method of resolution, essentials of the meeting process and voting results (including the statistical weight). When there are directors and supervisors to be elected, the voting power of each candidate shall be disclosed. It shall be kept permanently for the duration of the company. 

議事錄應確實依會議之年、月、日、場所、主席姓名、決議方法、議事經過之要領及表決
結果（包含統計之權數）記載之，有選舉董事、監察人時，應揭露每位候選人之得票權數。
在本公司存續期間，應永久保存。

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

決議之表決結果 ( 包括贊成及反對 ) 之票數及總投票數均應載明於議事錄。

Where a shareholders' meeting is held by video, in addition to the items to be recorded in accordance with the preceding paragraph, the minutes shall also record the beginning and end time of the shareholders' meeting, the method of holding the meeting, the name of the chairman

-127-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 14/16

and the record, as well as the handling methods and circumstances in case of obstacles to the video conference platform or participation by video due to natural disasters, incidents or other force majeure. 

股東會以視訊會議召開者，其議事錄除依前項規定應記載事項外，並應記載股東會之開會
起迄時間、會議之召開方式、主席及紀錄之姓名，及因天災、事變或其他不可抗力情事致
視訊會議帄台或以視訊方式參與發生障礙時之處理方式及處理情形。

In convening a shareholders' meeting by video, the company shall, in addition to the provisions of the preceding paragraph, specify in the minutes the alternative measures provided by shareholders who have difficulties in participating in the shareholders' meeting by video. 本公司召開視訊股東會，除應依前項規定辦理外，並應於議事錄載明，對於以視訊方式參 與股東會有困難股東提供之替代措施。

Article 17

第十七條

、 Intermission and Resumption of A Meeting 休息 續行集會

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. 

會議進行時，主席得酌定時間宣告休息，發生不可抗拒之情事時，主席得裁定暫時停止會
議，並視情況宣布續行開會之時間。

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.

股東會排定之議程於議事未終結前，開會之場地屆時未能繼續使用，得由主席決定另覓場 地繼續開會並若有需要時經普通決議同意得 ( 如經股東會指示則應 ) 宣佈股東會延期。

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

股東會得依上市法令及本章程之規定，決議在五日內延期或續行集會。

If the shareholders' meeting is held by video conference, and the obstacle to the video conference platform or participation by video conference lasts for more than 30 minutes due to natural disasters, incidents or other force majeure, the date of the meeting shall be postponed or resumed within five days, and the provisions of article 1812 of the company Law shall not apply; During the period specified in the latter paragraph of Article 12 and paragraph 3 of Article 13 of the rules governing the use of power of attorney by public companies to attend shareholders' meetings, paragraph 2 of article 44-5, article 44-15, and paragraph 1 of article 44-17 of the rules governing the handling of share affairs of public companies, the company shall handle the date of the shareholders' meeting postponed or resumed in accordance with this paragraph. 

股東會以視訊會議召開者，因天災、事變或其他不可抗力情事，致視訊會議帄台或以視訊

方式參與發生障礙，持續達三十分鐘以上時，應於五日內延期或續行集會之日期，不適用

-128-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 15/16 
公司法第一百八十二條之規定；公開發行公司出席股東會使用委託書規則第十二條後段及
第十三條第三項、公開發行股票公司股務處理準則第四十四條之五第二項、第四十四條之
十五、第四十四條之十七第一項所定期間，本公司應依本項規定延期或續行集會之股東會
日期辦理。

In the event of an adjourned or resumed meeting referred to in the preceding paragraph, shareholders who have not registered to participate in the original shareholders' meeting by video shall not participate in the adjourned or resumed meeting; The number of shares present at the original shareholders' meeting, voting rights exercised and voting rights shall be included in the total number of shares, voting rights and voting rights of shareholders present at the postponed or resumed meeting; When handling the adjournment or renewal of the shareholders' meeting in accordance with the provisions of the preceding paragraph, there is no need to re discuss and adopt a resolution on the proposal that has completed the voting and counting of votes, and announced the voting results or the list of directors and supervisors elected; When the company holds a video assisted shareholders' meeting and the video meeting cannot be resumed in the preceding paragraph, if the total number of shares attending the shareholders' meeting by video is still up to the statutory quota after deducting the number of shares attending the shareholders' meeting by video, the shareholders' meeting shall continue without delaying or resuming the meeting in accordance with the provisions of the preceding paragraph; Where this corporation postpones or renews the meeting in accordance with the provisions of the preceding paragraph, it shall carry out relevant pre-processing operations in accordance with the provisions set forth in paragraph 7 of article 44-20 of the guidelines for the handling of stock affairs of public companies, and in accordance with the date of the original shareholders' meeting and the provisions of each article. 

發生前項應延期或續行會議，未登記以視訊參與原股東會之股東，不得參與延期或續行會
議；依前項規定應延期或續行會議，已登記以視訊參與原股東會並完成報到之股東，未參
與延期或續行會議者，其於原股東會出席之股數、已行使之表決權及選舉權，應計入延期
或續行會議出席股東之股份總數、表決權數及選舉權數；依前項規定辧理股東會延期或續
行集會時，對已完成投票及計票，並宣布表決結果或董事、監察人當選名單之議案，無頇
重行討論及決議；本公司召開視訊輔助股東會，發生前項無法續行視訊會議時，如扣除以
視訊方式出席股東會之出席股數後，出席股份總數仍達股東會開會之法定定額者，股東會
應繼續進行，無頇依前項規定延期或續行集會；本公司依前項規定延期或續行集會，應依
公開發行股票公司股務處理準則第四十四條之二十第七項所列規定，依原股東會日期及各
該條規定辦理相關前置作業。

In the event that the meeting should be continued in accordance with the preceding paragraph, the number of shares attended by shareholders participating in the shareholders' meeting by video shall be included in the total number of shares attended by shareholders, but all proposals for the shareholders' meeting shall be deemed to have waived in accordance with paragraph 5 of article 44-20 of the standards for the handling of share affairs of public companies. 

發生前項應繼續進行會議之情事，以視訊方式參與股東會股東，其出席股數應計入出席股
東之股份總數，惟就該次股東會全部議案，依公開發行股票公司股務處理準則第四十四條
之二十第五項規定，視為棄權。

Article 18

-129-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-007 文件名稱 PROCEDURAL RULES OF
GENERAL MEETING
股東會議事規則		 版次 v1-r4
頁次 16/16

第十八條

Preservation of Order at the Meeting Venue 會場秩序之維持

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.

主席得指揮糾察員 ( 或保全人員 ) 協助維持會場秩序。糾察員 ( 或保全人員 ) 在場協助維持秩序 時，應佩戴「糾察員」字樣臂章。

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. 

股東違反本規則不服從主席糾正，妨礙會議之進行，經制止不服從者，得由主席指揮糾察
員或保全人員請其離開會場。

Article 19

第十九條

Enforcement and Amendment 實施與修訂

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. 本規則之訂定及修正應經董事會同意，並經股東會以普通決議通過。

-130-

附錄三

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 1/10

Article 1 第一條

Purpose 目的

The Procedures are established to manage the derivative products transactions of the Company for purposes of managing the Company’s revenue and expenses, assets and liabilities, for reducing risks produced by changes in foreign exchange or interest rates and for enhancing competitiveness of the Company. 

為有效管理公司收支、資產及負債，降低因外匯、利率等變動所產生之風險，進而增加企
業競爭力，特定本程序以為依據，確實管理公司各項金融商品交易。

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

Legislative Basis 法令依據

The Procedures are established pursuant to the Taiwan's Regulations Governing the Acquisition or Disposal of Assets of Public Companies. Any matter not specified herein shall be subject to the Taiwan's Regulations Governing the Acquisition or Disposal of Assets of Public Companies. 本程序係依據臺灣『公開發行公司取得或處分資產處理準則』之規定制訂。本程序如有未 盡事宜，悉依臺灣『公開發行公司取得或處分資產處理準則』辦理。

Article 3

第三條

Applicable Subject 適用範圍

The Procedures are established as reference for the Company to implement Derivative Products and spot foreign exchange transactions. The subsidiary of the Company shall apply mutatis mutandis the Procedures. 

本程序之制定係為本公司執行衍生性金融商品及現貨外匯交易之依據。本公司之子公司準

-131-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 2/10 
用之。

Article 4 第四條

Types of Transaction 交易種類

  1. “Derivative Products” refers to transaction contracts (such as forward contracts, options contracts, futures contracts, leverage contract and swap contracts, as well as compound contracts combining the above products) whose value is derived from assets, interest rates, foreign exchange rates, indexes or other interests.

  2. 本程序所稱之衍生性商品，係指其價值由資產、利率、匯率、指數或其他利益等商品 所衍生之交易契約 ( 如遠期契約、選擇權、期貨、槓桿保證金、交換，暨上述商品組合 。

  3. 而成之複合式契約等 )

  4. The term "forward contracts" does not include insurance contracts, performance contracts, after-sales service contracts, long-term leasing contracts, or long-term purchase (sales) agreements.

  5. 本程序所稱之遠期契約，不含保險契約、履約契約、售後服務契約、長期租賃契約及 長期進 ( 銷 ) 貨合約等。

  6. Matters relating to bond guarantee transactions shall be subject to the relevant rules set forth in the Procedures. 

有關債券保證金交易之相關事宜，應比照本程序之相關規定辦理。

Article

第五條

Management (Hedging) Strategy 經營 ( 避險 ) 策略

The Company conducts the Derivative Products transactions based on the hedging principles. Accordingly, the types of the Derivative Products for the transaction shall be related to the Company’s assets, liabilities or anticipated impact caused by changes to the prices, interest rates or exchange rates relating to the import/export goods of the Company so as to reduce the overall risk of the Company. 

本公司從事衍生性商品交易係以避險為原則，因此從事交易之衍生性商品種類，應與本公
司已持有之資產或負債或預期進出口交易因其相關之價格、利率、匯率等因素變動而造成
之影響有相關者，藉以降低公司整體之風險。

-132-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 3/10

Articles 6 第六條

Separation of Powers and Responsibilities 權責劃分

Staffs responsible for Derivative Products transactions are divided into the following: 從事衍生性商品之交易人員可分為︰

  1. Trading Staffs 交易人員

  2. (A) In charge of the preparation of the strategy relating to all of the Company’s financial products transactions; 

負責整個公司金融商品交易之策略擬定；

  • (B) The trading staffs shall, on a bi-weekly basis, prepare a table of calculation positions and compile market data to undertake trend analysis and risk evaluation as well as prepare operation strategies to be approved by the authorizing supervisor as reference for the trading.

    • 交易人員應每二週定期計算部位，蒐集市場資訊，進行趨勢判斷及風險評估，擬定 操作策略，經由核決權限核准後，作為從事交易之依據。

  • (C) Execute in accordance with authorized scope and the established strategy. 依據授權權限及既定之策略執行交易；

  • (D) When the financial market experiences material change such that established strategy is no longer applicable as determined by the trading staffs, the trading staffs may at any time prepare an evaluation report and establish a new strategy to be approved by the Chairman as reference for the transactions.

    • 金融市場有重大變化、交易人員判斷已不適用既定之策略時，隨時提出評估報告， 重新擬定策略，經由董事長核准後，作為從事交易之依據。

  • Accounting Staffs 會計人員

  • (A) Confirm a transaction.

    • 執行交易確認。

  • (B) Review to confirm that the transaction has been conducted within the authorized scope in accordance with the established strategy. 審核交易是否依據授權權限與既定之策略進行。

  • (C) Conduct evaluation on a monthly basis and provide the evaluation report to the Chairman. 

每月進行評價，評估報告呈核至董事長。
  • (D) Attend to accounting matters. 
會計帳務處理。

-133-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 4/10
  1. Closing Staffs: execute closing-related tasks. 交割人員︰執行交割任務。

Article 7 第七條

Transaction Limits 契約總額

  1. The total transaction amount for contract relating to hedging operations cannot exceed the need for foreign currency based on the actual amount of the Company’s import and export operation. When evaluation is conducted based on market value, the amount of options contracts under which the Company may be required to exercise the option cannot exceed Twenty-five Million United States Dollars. The approval of the Chairman is required for any amount exceeding the above.

  2. 有關避險操作之契約總額以不超過公司實際進出口之外幣需求總額為限，且以市價評 估時，可能被要求履約選擇權之數量不得超過美金貳仟伍佰萬元，若超過上述金額， 應呈報董事長核准之。

  3. The financial staffs may prepare a proposed strategy based on forecast on market changes for approval by the Chairman to be used on transactions with particular purposes; however, the net accumulative hedging position may not exceed Twenty-five Million United States Dollars. The approval of the Board is required for any amount exceeding the above pursuant to the strategic instruction given.

  4. 基於對市場變化狀況之預測，財務人員得依需要擬定策略，提報董事長核准後進行特 定用途之交易，惟淨累積之部位以美金貳仟伍佰萬元為限，超過上述之金額，需經董 事會之同意，依照政策性之指示為之。

Article 8

第八條

Limits for Overall and a Single Contractual Loss 全部與個別契約損失上限

The Company conducts the Derivative Products transaction based on the hedging principles. Where the loss produced by fluctuations in market conditions may be offset by the hedging assets or liabilities, the hedging position of a transaction agreement with a particular purpose may not exceed twenty percent of the contract amount; if the loss cannot be entirely offset by the hedging assets or liabilities, the hedging position for the year cannot exceed twenty percent of

-134-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 5/10

the all contract amount.

本公司從事衍生性商品交易係以避險為原則，因此市場行情波動所產生的損失，可與被避
險資產或負債產生抵消的效果，若特定目的之交易契約以合約金額之百分之二十為損失上
限；如損失無法完全由被避險資產或負債抵消時，年度損失上限金額為合約總額之百分之
二十。

Article 9 第九條

Risk Management 風險管理

1. Credit Risk 信用風險之考量

The transactional bank shall be selected among financial institutions with excellent credit, larger operational scale and expert knowledge. 

選擇往來交易銀行，應以信用卓著、規模較大，並能提供專業資訊之金融機構為對象。
  1. Market Risk 市場風險之考量

Due to the fact the prices of the Derivative Products fluctuate in the market which may result in a loss, the Company shall adhere to the hedging or non-hedging principles upon establishing a hedging or non-hedging position and shall strictly comply with the rules relating to the limits of loss. 

基於衍生性金融商品在市場上價格波動不定，可能會產生損失，故在部位建立後，以
避險或非避險之交易為原則，嚴守相關損失上限之規定。

3. Fluidity 流動性之考量

Fluidity is divided into product fluidity and cash fluidity. The Company shall take into consideration product fluidity and popularity of the product and shall monitor the cash flow of the Company to ensure that closing can take place as required by each transaction in respect of cash fluidity. 

分為商品流動性與現金流動性，商品流動性與考量交易商品在市場上是否一般化、普
遍性；現金流動性為應隨時注意公司之現金流量，以確保各項交易到期時，能順利完
成交割作業。

4. Operations 作業之考量

  • (A) Risk should be avoided by ensuring that the Company’s authorized limits and operational procedures have been duly complied with, and such procedures shall be incorporated into the Company’s internal audit process.

-135-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 6/10 
應確實遵循公司授權額度、作業流程及納入內部稽核，以避免作業風險。

  • (B) The trading staffs of the Derivative Products cannot also be appointed as the staffs responsible for confirmation and closing.

    • 從事衍生性商品之交易人員及確認、交割等作業人員不得互相兼任

  • (C) Staffs responsible for risk determination, monitoring and control shall be in a different department from the staffs set forth under Subparagraph (B) above and shall report to the Board or an executive manager or supervisor who is not responsible for trading or hedging position policy-making.

    • 風險之衡量、監督與控制人員應與前款人員分屬不同部門，並應向董事會或向不負 交易或部位決策責任之高階主管人員報告。

  • (D) According to the Article 6, the positions held in respect of Derivative Products transactions shall provide the evaluation report to the Chairman monthly.

  • 衍生性商品交易所持有之部位，應依第六條規定，每月提供評估報告呈核至董事長。

  • Legal 法律之考量

Any material contract relating to the transaction shall be reviewed by the legal department or a legal consultant in advance to avoid risk in the future. 

與交易有關契約之訂定，具有重大性者，應事先會辦法務單位或法律顧問，以避免日
後本公司因此而發生風險。
  1. Product Risk 商品風險之考量

The staffs in charge of the Derivative Products transaction shall have full and accurate expert knowledge to avoid loss caused by the misuse of Derivative Products.

  • 操作人員對於交易之衍生性商品應具備完整及正確的專業知識，以避免誤用衍生性商 品導致損失。

Article 10

第十條

Internal Audit 內部稽核

  1. The internal audit staffs shall periodically be familiarized with the sufficiency of the internal audit in respect of the Derivative Products transactions and shall conduct an audit, on a monthly basis, on the trading department to check on its compliance with the Procedures, analyze the transactional cycle and produce an audit report. If a material violation is discovered, Independent Directors of the Audit Committee shall be notified in writing and relevant staffs shall be sanctioned based on the seriousness of the violation.

  2. 內部稽核人員應定期瞭解衍生性商品交易內部控制之允當性，並按月查核交易部門對本

-136-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 7/10 
程序之遵守情形並分析交易循環，作成稽核報告。如發現重大違規情事，應以書面通知
審計委員會各獨立董事，並依違反情況予以處分相關人員。

  1. The internal audit staffs shall, prior to the February of the following year, provide the audit report, together with the annual internal audit, to the Securities and Futures Bureau ("fFSC") of the Commission for registration and shall, no later than the May of the following year, report to the FSC of any improvement made to irregular circumstances.

  2. 內部稽核人員應於次年二月底前將稽核報告併同內部稽核作業年度查核情形向中華民 國金融監督管理委員會 ( 下稱「金管會」 ) 申報，且至遲於次年五月底前將異常事項改善 情形申報金管會備查。

Article 11

第十一條

Evaluation Method 定期評估方式

  1. The board shall authorize executive managers or supervisors to periodically monitor and evaluate the Derivative Products transactions, ensure that they are executed in conformity with the Procedures, and verify whether any risks borne by the Company are within authorized scope. Any irregularities indicated in the market price evaluation report (i.e. if the hedging positions exceed the limit) shall be immediately reported to the Board of Directors and appropriate measures shall be taken.

  2. 董事會應授權高階主管人員定期監督與評估從事衍生性商品交易是否確實依本程序辦 理，及所承擔風險是否在容許承作範圍內。市價評估報告有異常情形時 ( 如持有部位已 逾損失上限 ) 時，應立即向董事會報告，並採因應之措施。

  3. The hedging positions for the Derivative Products transaction shall be evaluated at least once a week, except where business needs dictates that such evaluation be made twice a month. The evaluation report thereof shall be submitted to an executive manager or supervisor authorized by the Board of Directors.

  4. 衍生性商品交易所持有之部位至少每週應評估一次，惟若為業務需要辦理之避險性交易 至少每月應評估二次，其評估報告應呈送董事長。

Article 12

第十二條

Supervision and Management of the Board of Directors 董事會之監督管理

  1. The Board of Directors shall appoint executive managers or supervisors to monitor and

-137-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 8/10

control the risks relating to Derivative Products transactions in accordance with the following principles: 

董事會應指定高階主管人員隨時注意衍生性商品交易風險之監督與控制，其管理原則如
下：

  • (A) Periodically evaluate whether the current risk management measures are appropriate and in conformity with the Applicable Listing Rules and the Procedures; 定期評估目前使用之風險管理措施是否適當並確實依上市法令及本程序辦理。

  • (B) Monitor trading and loss; where an irregularity is discovered, appropriate and necessary measures shall be taken and the Board shall immediately be notified. If the Company establishes an Audit Committee, the Independent Directors of the Audit Committee shall be present in the Board meeting and state their opinions.

  • 監督交易及損益情形，發現有異常情事時，應採取必要之因應措施，並立即向董事 會報告，本公司若已設置審計委員會者，董事會應有審計委員會獨立董事出席並表 示意見。

  • (C) Periodic evaluation of the performance of the Derivative Products transaction to determine whether it is in conformity with the operation strategy and whether the risk borne by the Company is within the authorized scope.

  • 定期評估從事衍生性商品交易之績效是否符合既定之經營策略及承擔之風險是否 在本公司容許承受之範圍。

  • (D) The Company's Derivative Products transactions handled by relevant staffs authorized in accordance with the Procedures shall be subsequently reported to the Board of Directors.

  • 本公司從事衍生性商品交易時，依本程序規定授權相關人員辦理者，事後應提報 最近期董事會。

Article 13

第十三條

Public Announcement and Declaration 公告申報

  1. The Company shall on a monthly and prior the tenth day of each month input the required information based in standard form into a reporting website designated by the FSC of information relating to the Derivative Products transaction up to the end of the preceding months conducted by the Company or any of its subsidiaries which is not a public company within the ROC. 
按月將本公司及其非屬國內公開發行公司之子公司截至上月底止從事衍生性商品交易

-138-

PCL TECHNOLOGIES, INC.

文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 9/10 
之情形依規定格式，於每月十日前輸入金管會指定之資訊申報網站。

  1. Where a Derivative Products transaction exceeds the overall or single loss limit set forth in the Procedures, relevant information shall be submitted to a website designated by the FSC within two days from the day of such occurrence.

  2. 從事衍生性商品交易損失達本程序規定之全部或個別契約損失限金額，應於事實發生 之日起二日內，將相關資訊於金管會指定網站辦理公告申報。

Article 14

第十四條

Implementation Procedures 作業程序

  1. Trading staffs shall, based on bank’s receipt, complete the Derivative Products transaction slip to be approved by the department supervisor.

  2. 交易人員根據銀行之成交單據，填寫衍生性商品交易成交單，交由部門主管複核。

  3. The closing staff shall, based on the Derivative Products transaction slip and specifications, confirm the details of each transaction with the transactional bank for approval by the department supervisor.

  4. 交割人員依據衍生性商品交易成交單與明細表，向往來銀行確認各項交易內容後，呈 部門主管核准。

  5. Any cash revenue or expenses resulted from the operation of the Derivative Products shall be immediately submitted to the accounting department for recordation in the accounting book. 因衍生性商品操作所產生之現金收支，應立即交由會計部門入帳。

Article 15

第十五條

Safekeeping of Information 資料之保存

Written record shall be established for Derivative Products transactions and the type, amount, date of Board approval, evaluation report and matters of evaluation pursuant to Article 10(1) and Article 10(2) shall also be included in such written record. 

本公司從事衍生性商品交易，應建立備查簿，就從事衍生性商品交易之種類、金額、董事
會通過日期、評估報告及依第十條第一項及第二項等應審慎評估之事項，詳予登載備查。

-139-

PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC. PCL TECHNOLOGIES, INC.
文件編號 PTE-C2-017 文件名稱 Procedures for Derivative
Products Transactions
衍生性金融商品交易作業程序		 版次 v3-r0
頁次 10/10

Article 16 第十六條

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 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. 

本程序送審計委員會同意並經董事會決議通過後，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。

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。

-140-

附錄四董事持股情形

基準日： 115 年 4 月 10 日；單位：股

職稱 國籍 姓名 現在持有股數 現在持有股數
持股數 佔當時發行%
董事長 中華
民國		 陳靖仁 96,556 0.12%
董事 中華
民國		 莊敏男 175,954 0.22%
董事 中華
民國		 趙偉州 0 0.00%
董事 中華
民國		 鄧福坪 1,867 0.00%
獨立董事 中華
民國		 李宜泰 0 0.00%
獨立董事 中華
民國		 李映怡 0 0.00%
獨立董事 中華
民國		 林麗芬 0 0.00%
全體董事持有股數合計 274,377 0.34% 
備註：
  1. 外國企業公司不適用董監持股不足之規定。

-141-

附錄五無償配股對公司營業績效每股盈餘及股東投資報酬率之影響

年度
項目		 年度
項目		 年度
項目		 115年度(預估)
期初實收資本額(仟元) 801,898
本年度配股
配息情形
(註1)		 每股現金股利(元) 2.25元
(註1)
盈餘轉增資每股配股數(含員工紅利轉增資) －
資本公積轉增資每股配股數 －
營業績效
變化情形		 營業利益(仟元) 註2
營業利益較去年同期增(減)比率
稅後純益(仟元)
稅後純益較去年同期增(減)比率
每股盈餘(係按當年度加權平均股數計算)
每股盈餘較去年同期增(減)比率
年平均投資報酬率(年平均本益比倒數)
擬制性
每股盈餘及
本益比		 若盈餘轉增資全數
改配放現金股利		 擬制每股盈餘(元)
擬制年平均投資報酬率
若未辦理資本公積
轉增資		 擬制每股盈餘(元)
擬制年平均投資報酬率
若未辦理資本公積且盈餘
轉增資改以現金股利發放		 擬制每股盈餘(元)
擬制年平均投資報酬率
  • 註 1 ：經 115/3/10 董事會決議，依 115 年 2 月底已發行總股數 80,189,841 股計算，本年度擬每股 配發新臺幣 2.25 元之現金股利。

註 2 ：本公司未公開財務預測，故不適用。

-142-

==> picture [76 x 14] intentionally omitted <==

More from PCL

Annual Report 2026
May 19
Annual Report 2026
May 19
Audit Report / Information 2026
May 14
Regulatory Filings 2026
May 11
Regulatory Filings 2026
May 11
Director's Dealing 2026
May 6
Director's Dealing 2026
May 6
Major Shareholding Notification 2026
May 5
AGM Information 2026
May 5
AGM Information 2026
May 5
View all filings →