	會議議程1
	報告事項2
	承認事項3
	討論事項4
	選舉事項5
	其他議案6
	臨時動議6
散	會 6
附	件
	一、2019 年度營業報告書7
	二、審計委員會查核報告書8
	三、「董事會議事規範」條文修正對照表9
	四、2019 年董事酬金發放合理性說明11
	五、會計師查核報告及年度財務報告12 2018
	六、「公司章程」修訂條文對照表19
	七、「股東會議事規則」修訂條文對照表31
	八、「誠信經營守則」修訂條文對照表36
	九、「誠信經營作業程序及行為指南」修訂條文對照表46
	十、董事及獨立董事候選人名單51
	十一、擬解除董事競業禁止限制名單52
附	錄
	一、本公司「公司章程」(修訂前) 53
	二、本公司股東會議事規則(修訂前) 116
	三、本公司「董事會議事規範」(修訂前) 120
	四、本公司「誠信經營守則」(修訂前) 125
	五、本公司「誠信經營作業程序及行為指南」(修訂前) 127
	六、董事選舉規範132
	七、全體董事持股情形134
	八、持有本公司已發行股份總數百分之一以上股份之股東提案相關資訊135

日成控股股份有限公司

2020 年股東常會議程

時間:2020 年 06 月 17 日(星期三)上午九時正

地點:集思北科大會議中心-西格瑪廳

(台北科技大學億光大樓台北市忠孝東路 3 段 197 號 3 樓) 議程:

一、宣佈開會

二、主席致開會詞

三、報告事項

(一)2019 年度營業報告。

(二)審計委員會查核報告。
(三)2019 年度員工及董事酬勞報告。
(四)修訂「董事會議事規範」報告。

(五)2019 年董事酬金發放合理性說明。

四、承認事項

(一)2019 年度營業報告書及財務報告案。 (二)2019 年度盈餘分配案。

五、討論事項

(一)「公司章程」部份條文修訂案。

(二)「股東會議事規則」部分條文修訂案。

(三)「誠信經營守則」及「誠信經營作業程序及行為指南」部份條文修訂案。

六、選舉事項

(一)改選第五屆董事及獨立董事。

七、其他議案

(一)解除新任董事競業禁止限制案。

八、臨時動議

九、散會

報告事項

第一案

案由:2019 年度營業報告。
說明:
一、本公司 2019 年度營業報告書,請參閱附件一 (第 7 頁)。

二、報請公鑒。

第二案

案由:審計委員會查核報告。
說明:
一、審計委員會查核報告書,請參閱附件二 (第 8 頁)。

二、報請公鑒。

第三案

案由:2019 年度員工及董事酬勞報告。
說明:
一、依本公司章程 14.4 條規定,本公司年度如有獲利,應提撥不低於百分之一(1%)之稅前淨利為員工酬勞,及不高於百分之三(3%)之稅前淨利為董事酬勞。
二、經 2020 年 03 月 13 日董事會決議,擬不分派 2019 年員工及董事酬勞。三、報請公鑒。

第四案

案由:修訂「董事會議事規範」報告。
說明:
一、為配合法令規定,擬修訂本公司「董事會議事規範」部份條文,修訂條文對照表,請參閱附件三(第 9-10 頁)。
二、報請公鑒。

第五案

案由:2019 年董事酬金發放合理性說明。
說明:
一、依臺灣證券交易所股份有限公司 109 年 04 月 21 日臺證上一字第 1091701171 號函辦理,於本次股東常會充分說明 2019 年董事酬金發放之合理性,董事酬金發放合理性說明,請參閱附件四(第 11 頁)。

二、報請公鑒。

承認事項

第一案【董事會提】

案由:2019 年度營業報告書及財務報告案。

說明:

一、本公司 2019 年度合併財務報告,業經安侯建業聯合會計師事務所呂莉莉會計師及關春修會計師查核簽證竣事。
二、營業報告書、會計師查核報告及財務報告,請參閱附件一(第 7 頁)及附件五(12 頁~18 頁)。

三、敬請承認。

決議:

第二案【董事會提】

案由:2019 年度盈餘分配案。
說明:
一、本公司 2019 年稅後淨損為新台幣 146,304,060 元,待彌補虧損為新台幣 81,256,691 元,未分配盈餘表如下表所列:

單位:新臺幣元

項目	金額
期初未分配盈餘餘額	56,000,704
加:迴轉權益減項提列之特別盈餘公積(附註一)	0
調整後期初未分配盈餘	56,000,704
加:2019 年度確定福利計劃精算損失	9,046,665
減:2019 年度稅後淨損	(146,304,060)
年度可供分配盈餘 2019	(81,256,691)
期末未分配盈餘	(81,256,691)
附註一:特別盈餘公積係依金管會民國 101 年 4 月 6 日金管證發字第 1010012865 號令規
定,本公司於分派可分配盈餘時,就當年度發生之帳列其他股東權益減項淨額,
自當期損益與前期未分配盈餘補提列特別盈餘公積;履前期累積之其他股東權益
減項金額,則自前期未分配盈餘補提列特別盈餘公積不得分派。嗣後其他股東權
益減項數額有迴轉時,得就迴轉部份分派盈餘。

董事長: 總經理: 會計主管:

二、經 2020 年 03 月 13 日董事會決議擬不發放股東股利。

三、敬請承認。

決議:

討論事項

第一案【董事會提】

案由:「公司章程」部分條文修訂案。
說明:
一、為配合法令規定,擬修訂本公司「公司章程」部份條文,修訂條文對照表, 請參閱附件六(第 19 頁~30頁)。
二、敬請討論。
決議:

第二案【董事會提】

案由:「股東會議事規則」部分條文修訂案。
說明:
一、為配合法令規定,擬修訂本公司「股東會議事規則」部份條文,修訂條文對照表,請參閱附件七(第 31 頁~35頁)。
二、敬請討論。
決議:

第三案【董事會提】

案由:「誠信經營守則」及「誠信經營作業程序及行為指南」部份條文修訂案。說明:

一、為配合法令規定,擬修訂本公司「誠信經營守則」及「誠信經營作業程序及行為指南」部份條文,修訂條文對照表,請參閱附件八(第 36 頁~45頁) 及附件九(第 46 頁~50頁)。
二、敬請討論。

決議:

選舉事項

第一案【董事會提】

案由:改選第五屆董事及獨立董事,提請選舉。
說明:
一、經 2020 年 03 月 13 日董事會決議,為因應長期規劃及經營管理需求,擬於本次股東常會辦理提前改選第五屆董事及獨立董事。
二、依公司章程第 34.1 及 34.5 條規定,「公司董事會,設置董事人數不得少於 7 人,且不得多 11 人,每一董事任期不得逾三年,倘該任期屆滿將致公司無董事,該任期得延長至任期屆滿後一次選任董事之股東會召開之日止,董事得連選連任。」、「股份於興櫃或上市櫃期間內,應依公開發行公司規則採候選人提名制度。」
三、本次股東會擬選任第五屆董事 7 人(含獨立董事 3 人),新任董事(含獨立董事)自選任之日起就任,任期三年,自 2020 年 06 月 17 日起至 2023 年 06 月 16 日止。
四、第五屆董事及獨立董事候選人名單請參閱附件十(第 51 頁)。
五、提請改選。

選舉結果:

其他議案

第一案【董事會提】

案由:解除新任董事競業禁止限制案。
說明:
一、依本公司章程第 47.4 條之規定,董事為自己或他人為屬於公司營業範圍內之行為應對股東會說明其行為之重要內容,並取得其許可。
二、本公司董事如有投資或經營其他與本公司營業範圍相同或類似之公司,並擔任該公司董事之行為,在無損本公司利益之前提下,擬同意解除新任董事或其指派人競業禁止之限制,競業禁止相關範圍及內容,請參閱附件十一(第 52 頁)。

決議:

臨時動議

散會

附件一

日成控股股份有限公司

2019 年度營業報告書

2019年在全球市場動盪加劇下,雖全球珠寶產業仍以每年約5%規模逐步增長,然日成控股於第一季起受大客戶調整庫存策略影響,並在考量企業社會責任及員工技術養成不易等多方因素下,公司採取緩步調整人力配置之方案因應,致出現歷年來首度虧損,對員工及股東皆深感抱歉,經營團隊更是責無旁貸,故日成控股針對客戶及成本結構重新檢討,於2019年第三季起在訂單回溫及策略調整逐步發酵下,9月單月稅後淨利已正式由虧轉盈。2020年雖全球市場仍存在許多不確定因素,但我們相信日成控股谷底已過,公司與經營團隊將以更穩健的體質為客戶及全球消費者提供更高品質的精品。

日成控股2019年度營業收入為新臺幣1,809,297仟元,年減38.21%;稅後淨損為新臺幣146,304仟元,每股虧損為新臺幣3.83元。從珠寶加工收入組合來看,金工營收年減約25.9%,電鍍營收年減約65.91%,另2019年金工加工毛利率由前一年度的24.84% 降為10.69%,電鍍加工毛利率由前一年度的34.54%降為17.21%,主係大客戶策略調整及人工成本因素致單位產出下滑,毛利率遭稀釋。此外,2019年泰銖兌美元匯率較前一年度升值約7.88%,致已實現及未實現匯兌損失合計新臺幣13,865仟元,另受客戶帳期調整影響,2019年財務成本新臺幣4,228仟元較前一年度增加新臺幣3,523仟元。

為有效管理成本支出,日成控股除加強每月產線人力預估及調整機制外,於管理成本及研發費用上,亦以人力整合及提升研發成功率之方向同步進行,故2019年管理費用較前一年度減少21.51%,研發費用亦有效年減11.64%。面對大客戶持續提升自製產能率及外包高難度之工藝產品策略,我們除不斷精實生產流程,研發及管銷費用亦更謹慎執行。此外,因應財務風險,除以汰弱留強之保守策略動態調整貨幣部位做匯率風險管控,同時加強應收帳款品質之監控,期能將財務成本對獲利所造成之不確定因子降到最低。

面對上述外部不利因素的衝擊,日成控股於2019年重新行塑企業形象、逐步重整內外部資源,積極開拓新客戶並降低單一客戶的代工比重,同時因應消費市場少量多樣產品特性的轉變,開設小批量高毛利且能快速反應及多工同站的中小型產線。此外, 針對終端消費市場亦重新佈署自有品牌並積極開拓電商及社群平台的銷售渠道,期能化危機為轉機,趁此建立永續發展的健康循環,重燃營運動能再創佳績。

日成控股股份有限公司

審計委員會查核報告書

董事會造具本公司 2019 年度營業報告書、合併財務報告及盈餘分派議案等,其中合併財務報告業經委託安侯建業聯合會計師事務所查核完竣,並出具查核報告。上述營業報告書、合併財務報告及盈餘分派議案經本審計委員會查核,認為尚無不符,爰依證券交易法第十四條之四及公司法二百一十九條之規定報告如上,敬請鑒核。

此致

日成控股股份有限公司

審計委員會召集人:李宗培

附件三

日成控股股份有限公司

「董事會議事規範」條文修正對照表

修訂後條文(第五版)	現行條文(第四版)	說明
6.董事長及代理人	6.董事長及代理人	一、第一項酌作文字修
(1)除章程另有規定外,董事	(1)除章程另有規定外,董事	正。
會由董事長召集並擔任	會應由董事長召集並擔	二、配合公司法一百零
主席。但每屆第一次董事	任主席。但每屆第一次董	七年八月一日修正
會,由股東會所得選票代	事會,由股東會所得選票	公布第二百零三條
表選舉權最多之董事召	代表選舉權最多之董事	第四項規定每屆第
集,會議主席由該召集權	召集,會議主席由該召集	一次董事會得由過
人擔任之,召集權人有二	權人擔任之,召集權人有	半數當選之董事自
人以上時,應互推一人擔	二人以上時,應互推一人	行召集 ,及第二
任之。	擔任之。	百零三條之一第三
(2)依公司法第二百零三條第		項規定董事會得由
四項或第二百零三條之		過半數董事自行召
一第三項規定董事會由		集爰增訂第二項,
過半數之董事自行召集		明定董事會由過半
者,由董事互推一人擔任		數之董事自行召集
主席。		時包括每屆第一次
(3)董事長請假或因故不能行	(2)董事長請假或因故不能行	董事會由過半數當選之董事自行召集
使職權時,由副董事長代	使職權時,由副董事長代	時由董事互推一人
理之,無副董事長或副董	理之,無副董事長或副董	擔任主席。
事長亦請假或因故不能	事長亦請假或因故不能	三、現行第二項移列第
行使職權時,由董事長指	行使職權時,由董事長指	三項。
定常務董事一人代理	定常務董事一人代理
之;其未設常務董事者,	之;其未設常務董事者,
指定董事一人代理之,董事長未指定代理人者,由	指定董事一人代理之,董
常務董事或董事互推一	事長未指定代理人者,由
人代理之。	常務董事或董事互推一人代理之。

11.應經董事會討論事項	11.應經董事會討論事項	修訂條文用字。
(1)本公司對於下列事項應提	(1)公司對於下列事項應提董
董事會討論:	事會討論:
至略 A H	至略 A H
(2)至(3)略 (4)本公司設有獨立董事,應	(2)至(3)略 (4)公司設有獨立董事者,應
有至少一席獨立董事親	有至少一席獨立董事親
自出席董事會;對於第一	自出席董事會;對於第一
項應提董事會決議事	項應提董事會決議事

項,應有全體獨立董事應	項,應有全體獨立董事應
親自出席董事會,獨立董	親自出席董事會,獨立董
事如無法親自出席,應委	事如無法親自出席,應委
由其他獨立董事代理出	由其他獨立董事代理出
席。獨立董事如有反對或	席。獨立董事如有反對或
保留意見,應於董事會議	保留意見,應於董事會議
事錄載明;如獨立董事不	事錄載明;如獨立董事不
能親自出席董事會表達	能親自出席董事會表達
反對或保留意見者,除有	反對或保留意見者,除有
正當理由外,應事先出具	正當理由外,應事先出具
書面意見,並載明於董事	書面意見,並載明於董事
會議事錄。	會議事錄。
14. 董事之利益迴避制度	14. 董事之利益迴避制度	一、修訂條文用字。
(1)董事對於會議事項,與其	董事對於會議事項,與其自	二、配合公司法一百
自身或其代表之法人有	身或其代表之法人有利害關	零七年八月一日修
利害關係者,應於當次董	係者,應於當次董事會說明	正公布第二百零六
事會說明其利害關係之	其利害關係之重要內容,如	條第三項增訂第
重要內容,如有害於本公	有害於公司利益之虞時,不	二項明定董事之配
司利益之虞時,不得加入	得加入討論及表決,且討論	偶、二親等內血
討論及表決,且討論及表	及表決時應予迴避,並不得	親,或與董事具有
決時應予迴避,並不得代	代理其他董事行使其表決	控制從屬關係之公
理其他董事行使其表決	權。本公司董事會之決議,	司,就會議之事項
權。	對依前述規定不得行使表決	有利害關係者,視
(2)董事之配偶、二親等內血	權之董事,依公司法第二百	為董事就該事項有
親,或與董事具有控制或	零六條第四項準用第一百八	自身利害關係。
附屬關係之公司,就董事	十條第二項規定辦理。董事	三、現行第二項移列第
會議討論之事項有利害	之配偶、二親等內血親,或	三項,並配合公司
關係者,視為董事就該事	與董事具有控制或附屬關係	法一百零七年八月
項有自身利害關係。	之公司,就董事會議討論之	一日修正公布將第
(3)本公司董事會之決議,對	事項有利害關係者,視為董	二百零六條第三項
依前二項規定不得行使	事就該事項有自身利害關	移列第四項,修正
表決權之董事,依公司法	係。	援引項次。
第二百零六條第四項準
用第一百八十條第二項
規定辦理。
15.會議記錄及簽署事項	15.會議記錄及簽署事項	修訂條文用字。
(1)至(2)略	(1)至(2)略
(3)董事會簽到簿為議事錄之	(3)董事會簽到簿為議事錄之
一部分,應於本公司存續	一部分,應於公司存續期
期間妥善保存。	間妥善保存。
以下略	以下略

附件四

2019 年董事酬金發放合理性說明

2017 年 06 月 22 日股東臨時會補選董事一席由 Ausrine Marketing Corp.代表人:賴錦和當選、2017 年 12 月 29 日 Unique Global Investment Inc.改派代表人為林青山董事,領取董事報酬期間為 2018 年 07 月至 2018 年 12 月,每月報酬 50,000 元,出席董事車馬費每次 10,000 元(期間兩人分別各出席 2 次董事會),兩人在 2018 年報酬分別各領取 320,000 元, 共計 640,000 元。

2019 年 Ausrine Marketing Corp.代表人:賴錦和及 Unique Global Investment Inc. 代表人:林青山,董事報酬給付期間為整年度,2019 年賴錦和董事及林青山董事分別參加 5 次及4次董事會,車馬費分別為50,000元及40,000元,兩人在2019年報酬分別各領取650,000 元及 640,000 元,共計 1,270,000 元。

故 2019 年較 2018 年整體增加 630,000 元,係屬董事每月領取報酬及出席董事會領取車馬費所致,尚屬合理。

年度
姓名	2018 年	2019 年	差異

林青山	320,000	630,000	310,000

賴錦和	320,000	640,000	320,000

合計	640,000	1,270,000	630,000

2018 年及 2019 年董事酬金發放差異表

單位:元

台北市11049信義路5段7號68樓(台北101大樓) Telephone 電話 + 886 (2) 8101 6666 KPMG 68F., TAIPEI 101 TOWER, No. 7, Sec. 5, Xinyi Road, Taipei City 11049, Taiwan (R.O.C.)

Fax 傳真 + 886 (2) 8101 6667 Internet 網址 kpmg.com/tw

1,118,254 $\mathbf{c}$ 45 ٣ (6,795) 890,176 66,091 59,296 國外營運機構財務報表換算之兒換差額歸屬於母公司業主之權益小計其他權益一其他 3410 3490

	$^{\infty}$ 156,837 非构制構想(医第六(わ)) 36x
權益總計






其他權益:

$\overline{a}$ 17,998


$\bigoplus$ (81,257) 未分配盈餘(待彌補虧損) 3350


28,481 特别盈餘公務 3320

4
70,774 法定盈餘公積 3310


保留盈餘: 33xx

$\frac{22}{3}$ 428,182
資本公積 3200
위 384,700 股本
3100

歸屬於母公司業主之權益(附註六(七)、(十六)及(十七)): 31x 24 412,466 435,601
$\overline{2}$ 非流動資產合計

$\overline{47}$ 913,985 2xxx 9,381
负债线计 10,308 其他金融資產-非流動(附註八)

4 70,729 非流動負債合計 22,398 23,218
遞延所得稅資產(附註六(十五))

3,814 存入保證金 2645 $\mathbf{\hat{c}}$ 33,594 $\mathfrak{a}$ 40,364
無形資產(附註六(十))

$\overline{\phantom{0}}$ 27,735 净確定福利負債-非流動(附註六(十四)) 2640 1,465
使用權資產(附註三(一)、六(九)及(十二))

278 租賃負債-非流動(附註三(一)及六(十二)) 2580 20 347,093 $\mathbf{18}$ 348,046 不動產、龐房及設備(附註六(八)、(十一)及八)

$\mathbf{\hat{c}}$ 38,902 $\mathbf{I}$ $\mathbf{I}$
遞延所得稅負債(附註六(十五)) 2570 12,200 透過其他綜合損益按公允價值衡量之金融資產-非流動(附註六(三))

25xx
非流動負債: 非流動資產:


$\frac{43}{5}$ 843,256 流動負債合計 76 291,923 $\mathbb{Z}^8$
1,525,397 流動資產合計


4,590 其他流動負債一其他 2399 9,666 18,486
其他流動資產(附註四(三)及八)

2280 $\overline{a}$ $\overline{15}$
1,206 租賃負債-流動(附註三(一)及六(十二)) 315,397 295,233 存貨(附註六(六))


本期所得税負債 2230 14,958 本期所得稅資產


86,851 2200 2,683 1,647
其他應付款(附註六(二十)) 其他應收款(附註六(五))

S
57,299 應付帳款 2170 23 387,257 37 732,314
應收帳款淨額(附註六(四)及(十九))

245 2150 n 95,743
應付票據透過損益按公允價值衡量之金融資產-流動(附註六(二)及(廿一))

35 5
693,065 短期借款(附註六(八)、(十一)及八) 2100 28 481,177 $\overline{24}$ 462,759 ÷, 現金及約當現金(附註六(一))



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


41 籇 41 d. 41 黨剣
$ \mathcal{S} $ 一负债及權益流動負債: 悕 æ 资流動資產:

108.12.31 $\ast$
108.12.31
102221








Ο









ω 为 $0+4+7$ 年及一國民
2







合併資產負債表 Ċ




單位:新台幣千元

			108年度		107年度
		金	獅	%	額全	%
4000	營業收入(附註六(十九))		$\overline{3}$ 1,809,297	100	2,928,169	100
5000	營業成本(附註六(六)、(八)、(九)、(十)、(十二)、(十三)、(十四)及十二)		1,583,125	87	2,052,864	70
5900	營業毛利		226,172	-13	875,305	30
6000	營業費用(附註六(四)、(八)、(九)、(十)、(十二)、(十三)、(十四)
	、(十七)、(二十)、七及十二):
6100	推銷費用		68,965	4	67,994	$\boldsymbol{2}$
6200	管理費用		180,582	10	230,074	8
6300	研究發展費用		70,286	4	79,543	3
6450	預期信用減損損失		10,337	$\sim$	11,424	$\blacksquare$
	營業費用合計		330,170	18	389,035	-13
6900	營業淨利(損)		(103,998)	(5)	486,270	- 17
7000	營業外收入及支出(附註六(二)、(十二)及(廿一)):
7010	其他收入		12,578		20,657	-1
7020	其他利益及損失		(15,200)	(1)	(1, 830)	$\overline{\phantom{a}}$
7050	財務成本		(4,228)	$\sim$ $-$	(705)	$\mathbf{r}$
	營業外收入及支出合計		(6,850)	(1)	18,122	- 1
7900	税前净利(损)		(110, 848)	(6)	504,392	18
7950	减:所得税費用(附註六(十五))		7,522	$\sim$	136,986	$\overline{\phantom{0}5}$
8200	本期淨利(損)		$(118,370)$ (6)		367,406	- 13
8300	其他綜合損益(附註六(七)及(十四)):
8310	不重分類至損益之項目
8311	確定福利計畫之再衡量數		9,240		(3,797)
8349	減:與不重分類之項目相關之所得稅
	不重分類至損益之項目合計		9,240	$\sim$	(3,797)
8360	後續可能重分類至損益之項目
8361	國外營運機構財務報表換算之兒換差額		68,969	4	43,333	-1
8399	減:與可能重分類之項目相關之所得稅
	後續可能重分類至損益之項目合計		68,969	4	43,333	- 1
8300	本期其他綜合損益		78,209	$\overline{4}$	39,536	$\overline{\phantom{0}}$
8500	本期綜合損益總額	S.	(40, 161)	(2)	406,942	14
8600	本期淨利(損)歸屬於(附註六(七)):
8610	母公司業主	\$	(146, 304)	(8)	206,394	8
8620	非控制權益		27,934	$\overline{\phantom{a}}$	161,012	$\frac{5}{2}$
			(118,370)	$\overline{-6}$	367,406	$\frac{13}{2}$
8700	綜合損益總額歸屬於(附註六(七)):
8710	母公司業主	\$	(79, 151)	(4)	239,144	8
8720	非控制權益		38,990	$^{\circ}$	167,798	$-6$
		S.	$\frac{(40,161)}{(2)}$ $\frac{(2)}{2}$		406,942	$\frac{14}{1}$
	每股盈餘(虧損)(單位:新台幣元)(附註六(十八))

				保留盈餘			Ä
	普通股		法定盈	特別盈	未分配盈餘		换算之兇換			非控制
	嬜		餘公務	除公然	符彌補虧損	ঞ	濑	⋬ ×	模益總計	× 槼	模益總額
-〇七年--月--日徐額		418,370 $\begin{array}{r} \n\text{A} \ \hline\n381,600 \ \end{array}$	37,434	40,893	142,730	221,057	28,481		992,546	36,756	129,302
指撥及分配:
列法定盈餘公積			12,701
轉特別盈餘公積				(12, 412)
通股現金股利					$(12, 701)$ $12, 412$ $114, 480$ $206, 394$	114,480
平利						206,394			$(114,480)$ $206,394$	$(45,607)$ 161,012	$(160,087)$ 367,406
其他綜合損益					(3,715)	(3,715)	36,465		32,750	6,786	39,536
综合損益總額					202,679	202,679	36,465		239.144	167,798	406,942
基礎給付交易	3,400	14,892						(17,248)	1,044		1,044
制權益										2,43	2,43
○七年十二月三十一日餘額	385,000	433,262	50,135	28,481	230,640	309,256	7,984	(17,248)	1,118,254	261,378	1,379,632
指撥及分配:
列法定盈餘公積			20,639
通股現金股利					$(20,639)$ $(154,000)$ $(146,304)$				(154,000
(锝)[卡素						$(154,000)$ $(146,304)$			$(146,304)$ $67,153$	$\frac{143,531}{27,934}$	$(297, 531)$ $(118, 370)$ $78, 209$
其他綜合損益					9,046	9,046	58,107			11,056
综合損益總額					137,258	137,258	58,107		(79, 151)	38,990	(40.161
工權利新股調整製	(300)	(5,080)						5,380
基礎給付交易	$\frac{1}{2}$ $\mathbf{I}$							5.073	5.073		5,073

	108年度	107年度
營業活動之現金流量: 本期税前净利(損)
調整項目:	\$ (110, 848)	504,392
收益費損項目
折舊費用
攤銷費用	54,308	51,837
预期信用减损损失	5,544	4,899
利息費用	10,337	11,424
利息收入	4,228	705
股份基礎給付酬勞成本	(3,399)	(1, 724)
	5,073	1,044
處分及報廢不動產、廠房及設備損失未實現外幣兌換損失(利益)	1,568	164
	(476)	398
收益費損項目合計	77,183	68,747
與營業活動相關之資產/負債變動數:
強制透過損益按公允價值衡量之金融資產	100,524	(93,986)
應收票據		2,057
應收帳款	(329, 372)	(168, 136)
其他應收款	1,228	(387)
存貨	38,196	(14, 637)
其他流動資產	(8,392)	3,140
與營業活動相關之資產之淨變動合計	(197, 816)	(271, 949)
應付票據	(52)	(4,351)
應付帳款	4,341	(858)
其他應付款	(86,106)	53,161
預收款項		(6,481)
其他流動負債	3,492	(1, 430)
淨確定福利負債	5,760	1,461
與營業活動相關之負債之淨變動合計	(72, 565)	41,502
與營業活動相關之資產及負債之淨變動合計	(270, 381)	(230, 447)
調整項目合計	(193, 198)	(161,700)
營運產生之現金流入(流出)	(304, 046)	342,692
收取之利息	3,399	1,724
支付之利息	(3, 547)	(705)
支付之所得稅	(59, 648)	(112,028)
營業活動之淨現金流入(流出)	(363, 842)	231,683
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	(12,200)
取得不動產、廠房及設備	(35, 553)	(52, 984)
處分不動產、廠房及設備價款	731	73
取得無形資產	(10, 303)	(25,020)
其他金融資產一非流動增加	(417)	(1,093)
投資活動之淨現金流出	(57, 742)	(79, 024)
篝資活動之現金流量:
短期借款增加	687,305	(247, 752)
存入保證金增加	33	322
租賃本金償還	(1, 584)
發放現金股利	(297, 531)	(160,087)
非控制權益變動		2,431
籌資活動之淨現金流入(流出)	388,223	(405,086)
匯率變動對現金及約當現金之影響	14,943	12,294
本期現金及約當現金減少數	(18, 418)	(240, 133)
期初現金及約當現金餘額	481,177	721,310
期末现金及约當現金餘額	462,759	481,177
WACHARAPON

附件六

日成控股股份有限公司

「公司章程」修訂條文對照表

Proposal for the Amendment 修訂後條文(第四次修訂)	Original Articles 現行條文(第三次修訂)	Description 說明
1.1 In these Fourth Amended and	1.1 In these Third Amended and	第四次修正.
Restated Articles, the	Restated Articles, the
following words and	following words and
expressions shall, where not	expressions shall, where not
inconsistent with the	inconsistent with the
context, have the following	context, have the following
meanings, respectively:	meanings, respectively:
第四次修訂及重述章程	第三次修訂及重述章程
中,下列文字及用語於與前	中,下列文字及用語於與前
後文內容不牴觸之情況	後文內容不牴觸之情況
下,應定義如下:	下,應定義如下:
2.12 Where a subscriber of new	NA.	配合臺灣公
shares delays payment for		司法第 266 條第項準 3
the shares, the Company shall fix a period of not less		用第條 142
than one month and request		規定新增。
the subscriber to pay,
declaring that in case of
default of payment within
the stipulated period the
right shall be void. After the
Company has made the
aforesaid request, the right
of the subscriber who fails
to pay accordingly shall be
void. Under the aforesaid
circumstances,
compensation for losses or
damages of the Company, if
any, may still be claimed
against such subscriber. 新股之認股人積欠應繳之
股款時,公司應定一個月以
上之期限催告該認股人繳

納股款,並聲明逾期不繳失
其權利。公司已為前項之催
告,認股人不照繳者,即失
其權利。前述情形,公司如
有損害,仍得向認股人請求
賠償。
For so long as the Company 2.13	NA.	配合臺灣證
issues new shares and the		券交易法第
shares of the Company are		條第項 33 3
traded on the ESM or listed		規定新增。
on the TPEx or TSE, where
the publicly announces
period for payment of
subscription is longer than
one month, the rights of the
subscribers who fail to pay
shall be void, and Article
2.12 shall not be applicable.
股份登錄興櫃買賣或上市
櫃期間,公司發行新股時,
如公告之股款繳納期限在
一個月以上者,認股人逾期
不繳納股款,即喪失其權
利,不適用本章程第 2.12
條之規定。
2.6(a)in connection with a	2.6(a)in connection with a	配合臺灣企
Merger, spin-off,	Merger, spin-off, or	業併購法第
acquisition, shares	pursuant to any	條規定修 8
exchange, or pursuant to	reorganization of the	正。
any reorganization of the	Company;
Company;
公司合併、分割、收購、股	公司合併、分割,或為公司
份轉換,或為公司重整;	重整;	配合臺灣企
12.3(b)effecting any Merger	12.3(b)effecting any Merger	業併購法第
(except for any Merger	(except for any Merger	條規定修 29
which falls within the	which falls within the	正。
definition of "merger" and/or "consolidation"	definition of "merger" and/or "consolidation"
under the Law, which	under the Law, which

requires the approval of the Company by Special Resolution only) , spin-off ,or shares exchange of the Company; provided, however, that the trading of Company shares on the stock exchange market shall be terminated because the Company participates in the merger and is dissolved thereafter, or in the acquisition by a company under general assumption or transfer, or in the acquisition by share exchange, or spin-off, while the surviving, or the transferee company, or the newly incorporated company is not a listed or OTC company, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company. 合併(除符合開曼公司法所定義之「併購及/或合併」須特別決議)、分割或股份轉換;但公司因參與合併後消滅、概括讓與、股份轉換或分割而致終止上市,且存續或新設之公司為非上市 (櫃)公司者,應經本公司已發行股份總數三分之二以上股東之同意行之。

requires the approval of the Company by Special Resolution only) or spin-off of the Company; provided, however, that the trading of Company shares on the stock exchange market shall be terminated because the Company participates in the merger and is dissolved thereafter, or in the acquisition by a company under general assumption or transfer, or in the acquisition by share exchange, or spin-off, while the surviving, or the transferee company, or the newly incorporated company is not a listed or OTC company, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company.

合併(除符合開曼公司法所定義之「併購及/或合併」須特別決議)或分割;但公司因參與合併後消滅、概括讓與、股份轉換或分割而致終止上市,且存續或新設之公司為非上市(櫃)公司者 ,應經本公司已發行股份總數三分之二以上股東之同意行之。

28.2 In the event any part of the	28.2 In the event any part of the	配合臺灣企
Company's business is spun	Company's business is spun	業併購法第
off , involved in any	off or involved in any	條第項 12 1
Merger, acquisition, or	Merger, any Member, who	規定修正。
shares exchange, any	has abstained from voting in
Member, who has abstained	respect of such matter and
from voting in respect of	expressed his dissent
such matter and expressed	therefor, in writing or
his dissent therefor, in	verbally (with a record)
writing or verbally (with a	before or during the general
record) before or during the	meeting approving such
general meeting approving	spin off or Merger, may
such spun off , Merger,	request the Company to
acquisition, or shares	purchase all of his shares at
exchange, may request the	the then prevailing fair
Company to purchase all of	price.
his shares at the then
prevailing fair price.
於公司營業被分割、進行	於公司營業被分割或進行
合併、收購或股份轉換之情況下,於作成分割、進	合併之情況下,於作成分割或進行合併決議之股東
行合併、收購或股份轉換	會前或股東會中,以書面
決議之股東會前或股東會	表示異議、或以口頭表示
中,以書面表示異議、或	異議經紀錄,且已放棄表
以口頭表示異議經紀錄,	決權之股東,得要求公司
且已放棄表決權之股東,	按當時公平價格收買其持
得要求公司按當時公平價	有之股份。
格收買其持有之股份。
28.3 The Member filing a	NA	配合臺灣企
request under the Article		業併購法第
28.1 and Article 28.2 shall		12 條第 2 項
make it in writing within 20		及第項規 6
days since the resolution of		定新增。
the general meeting was
made, specify the price for
buying back. If the Member
and Company reach an
agreement about the price of
purchasing, the Company

	shall pay for the shares
	within 90 days since the
	resolution of the general
	meeting was made. In case
	no agreement is reached, the
	Company shall pay the fair
	price which it has
	recognized to the Member
	who asks for a higher price
	within 90 days since the
	resolution of the general
	meeting was made. If the
	Company did not pay, the
	Company shall be
	considered to be agreeable
	to the price requested by the
	Member in writing as
	prescribed above.
	股東依本章程第 28.1 條及第 28.2 條規定之請求,應
	於股東會決議日起二十日
	內以書面提出,並列明請
	求收買價格。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
	日起九十日內支付價款。
	未達成協議者,公司應自
	決議日起九十日內,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
	股東依前述書面請求收買
	之價格。
28.4	In case the Member filing a	NA	配合臺灣企
	request under the Article		業併購法第條第項
	28.2, but no agreement is reached within 60 days		12 7 規定新增。
	since the resolution of the
	general meeting was made,

the Company shall apply to
the court for a ruling on the
fair price against all the
dissenting Members as the
opposing party within 30
days after the 60 -day period
mentioned above. The
Taiwan Taipei District
Court may be the first court
for this matter.
股東依本章程第 28.2 條規
定向公司請求收買其所有
之股份者,股東與公司間
就收買價格自股東會決議
日起六十日內未達成協議
者,公司應於此期間經過
後三十日內,以全體未達
成協議之股東為相對人,
聲請法院為價格之裁定,
並得以臺灣臺北地方法院
為第一審管轄法院。
47.5 Notwithstanding anything	NA.	配合臺灣企
to the contrary contained in		業併購法第
this Article 47, in the		條第項 5 3
Merger, spin-off, or		規定新增。
acquisition by the
Company, a Director who
has a personal interest in the
transaction of Merger,
spin -off, or acquisition shall
explain to the Board and the
general meeting the
essential contents of such
personal interest and the
reasons of approval or
dissent to the resolution of
Merger, spin-off, or
acquisition.
縱本章程第 47 條有相反規

定,公司進行併購時,公
司董事就併購交易有自身
利害關係時,應向董事會
及股東會說明其自身利害
關係之重要內容及贊成或
反對併購決議之理由。
47.6Where the spouse, a blood	47.5 Where the spouse, a blood	條號調整。
relative within the second	relative within the second
degree of kinship of a	degree of kinship of a
Director, or any company	Director, or any company
which has a controlling or	which has a controlling or
subordinate relation with a	subordinate relation with a
Director, who has a person	Director, who has a person
interest in the matter under	interest in the matter under
discussion at a meeting of	discussion at a meeting of
the Directors, which may	the Directors, which may
conflict with and impair the	conflict with and impair the
interest of the Company,	interest of the Company,
such Director shall be	such Director shall be
deemed to have a personal	deemed to have a personal
interest in the matter.	interest in the matter.
董事之配偶、二親等內血親,或與董事具有控制或	董事之配偶、二親等內血親,或與董事具有控制或
附屬關係之公司,就董事	附屬關係之公司,就董事
會議討論之事項有利害關	會議討論之事項有利害關
係者,視為董事就該事項	係者,視為董事就該事項
有自身利害關係。	有自身利害關係。
Before the shares are traded 50.2	Before the shares are traded 50.2	配合臺灣公
on the ESM or listed on the	on the ESM or listed on the	司法第 204
TPEx or TSE, at least three	TPEx or TSE, at least 48	條規定修
(3) days prior notice shall be	hours prior notice shall be	正。
given for any meeting of the	given for any meeting of the
Board provided that in the	Board provided that in the
case of urgent	case of urgent
circumstances, a meeting of	circumstances, a meeting of
the Board may be convened	the Board may be convened
at any time. For so long as the shares are traded on the	on short notice, or be held anytime after notice has
ESM or listed on the TPEx	been given to every Director

or TSE, to convene a
meeting of the Board, a
notice setting forth therein
the matters to be considered
and if appropriate, approved
at the meeting shall be given
to each Director no later
than seven (7) days prior to
the scheduled meeting date.
However, in the case of
urgent circumstances, the
meeting may be convened at
any time. For the purposes
of this Article, a notice may
be sent via electronic means
if so agreed to by the
Directors.








股份登錄興櫃買賣或上市
櫃前,董事會之召集應至
少於 48 小時前通知各董
事;但遇有緊急情況時,

or be convened without prior notice if all Directors agree. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, to convene a meeting of the Board, a notice setting forth therein the matters to be considered and if appropriate, approved at the meeting shall be given to each Director no later than seven (7) days prior to the scheduled meeting date. However, in the case of urgent circumstances, the meeting may be convened with a shorter notice period in a manner consistent with the Applicable Public Company Rules. For the purposes of this Article, a notice may be sent via electronic means if so agreed to by the Directors. 股份登錄興櫃買賣或上市櫃前,董事會之召集應至少於 48 小時前通知各董事;但遇有緊急情況時, 得以較短之召集通知、或於通知每位董事後、或經每位董事同意後無需事前通知,而為召集。股份登錄興櫃買賣或上市櫃期間,召集董事會時,應於預定開會日七日前,將載明擬討論事項及承認事項 (如屬適當)之開會通知

寄發各董事。但遇有緊急

事;但遇有緊急情況時, 得隨時為之。股份登錄興櫃買賣或上市櫃期間,召集董事會時,應於預定開會日七日前,將載明擬討論事項及承認事項(如屬適當)之開會通知寄發各董事。但遇有緊急情況時,得隨時召集之。為本條之目的,如經董事同意時,開會通知得以電子方

式寄送。		情況時,得依符合公開發
		行公司規則之方式,於較
		短之期間內通知各董事召
		集之。為本條之目的,如
		經董事同意時,開會通知
		得以電子方式寄送。
51. Participation in Meetings	51.	Participation in Meetings	調整條文名
參與董事會		by Video Conference	稱。
		視訊會議參與董事會
51.1 Each Director may appoint	NA.		配合臺灣公
another Director to attend a			司法第 205
meeting of the Board. In			條規定修
case a Director appoints			正。
another Director to attend a
meeting of the Board,
he/she shall, in each time,
give a proxy instrument and
specify the scope of
appointment with reference
to the subjects to be
discussed at the meeting. A
Director may accept the
appointment to act as the
proxy referred to in the
preceding Paragraph of one
other Director only.
董事會開會時,董事應親
自出席或委託其他董事代
理出席董事會。董事委託
其他董事代理出席董事會
時,應於每次出具委託
書,並列舉召集事由之授
權範圍。前項代理人,以
受一人之委託為限。
51.2 Directors may participate in		Directors may participate in any	調整條號。
any meeting of the Board by		meeting of the Board by means
means of video conference	of	video conference or other
or other communication		communication facilities, as
facilities, as permitted by		permitted by the Applicable

the Applicable Law, where all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.	Law, where all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.
董事得以視訊會議,或於適用法律許可範圍內,以其他通訊器材參與董事會,使所有與會者同時並即時參與討論,並視為親自出席。	董事得以視訊會議,或於適用法律許可範圍內,以其他通訊器材參與董事會,使所有與會者同時並即時參與討論,並視為親自出席。
63.4 Subject to the Applicable Law and to the extent permitted under the laws of the Cayman Islands, for so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Audit Committee shall review the fairness and reasonableness of the plan and transaction of the Merger, spin-off, or acquisition before any resolution of Merger, spin-off, or acquisition by the Board, and then to report the review results to the Board and the general meeting. If the resolution by the general meeting is required under the Law, to the general meeting. 在不違反適用法律規定及開曼群島法允許之範圍	NA.	配合臺灣企業併購法第條第項 6 1 規定新增。

內,股份登錄興櫃買賣或
上市櫃期間,公司於召開
董事會決議併購事項前,
應由審計委員會就併購計
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。
依開曼公司法規定如無須
召開股東會決議併購事項
者,得不提報股東會。
63.5 When the Audit Committee	NA	配合臺灣企
reviews matters, it shall		業併購法第
seek opinions from an		條、第 7 22
independent expert on the		條第項、 3
justification of the share		第條第 31 7
exchange ratio or		項及第38條
distribution of cash or other		第項規定 2
assets. The review results of		新增。
the Audit Committee and
opinions of the independent
experts shall be delivered to
each Member together with
the notice of the general
meeting for the Merger,
spin -off, or acquisition. If
the resolution by the general
meeting is not required
under the Law, the
Company shall report the
review results of the Audit
Committee and opinions of
the independent experts on
the recently general
meeting. In case the Company announces the
same content as the
approved documents that
shall send to Members on a
website designated by the

competent securities
authority of R.O.C and
those documents are
prepared in the Company
and at the venue of the
general meeting, those
documents shall be deemed
as having been sent to
Members.
審計委員會進行審議時,
應委請獨立專家就換股比
例或配發股東之現金或其
他財產之合理性提供意
見。審計委員會之審議結
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;但依開曼
公司法規定併購免經股東
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。

附件七

日成控股股份有限公司

「股東會議事規則」修訂條文對照表

修訂後條文(第四版)	現行條文(第三版)	說明
3.出席股數之計算	3.出席股數之計算	配合證交所【股
股東會之出席應以股份為計算基	股東會之出席應以股份為計算基	東會議事規則】
準,出席股數依簽名簿或繳交之簽	準,出席股數依簽名簿或繳交之簽	範例,及配合本
到卡,加計以書面或電子方式行使	到卡計算之。	議事規則第 12
表決權之股數計算之。		條第(2)項,修
		訂本議事規則
		第 3 條。
4.開會地點及時間	4.開會地點及時間	配合證交所【股
依據上市(櫃)法令規定,股東會召	依據上市(櫃)法令規定,股東會召	東會議事規則】
開之地點,應於便利股東出席且適	開之地點,應於便利股東出席且適	範例修訂。
合股東會召開之地點為之,會議開	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	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	下午三時。
充分考量獨立董事之意見。
7.主席及代理人	7.主席及代理人
(1)至(2)略	(1)至(2)略
(3)董事會所召集之股東會,董事	本項新增	配合證交所【上
長宜親自主持,且宜有董事會過		市上櫃公司治
半數之董事,及各類功能性委員		理實務守則】第
會成員至少一人代表出席,並將		六條,及配合證
出席情形記載於股東會議事錄。		交所【股東會議
(4)股東會如由董事會以外之其他	(3)股東會如由董事會以外之其他	事規則】範例,
召集權人召集者,主席由該召集	召集權人召集者,主席由該召集	增訂本條第(3)
權人擔任之,召集權人有二人以上時,應互推一人擔任之。	權人擔任之,召集權人有二人以上時,應互推一人擔任之。	項。
(5)於本公司股票上市 (櫃) 前,	(4)於本公司股票上市 (櫃) 前,
股東會之召集應依照章程第	股東會之召集應依照章程第
20.1 條之規定至少於五日前通	20.1 條之規定至少於五日前通
知股東。於本公司股票上市(櫃)	知股東。於本公司股票上櫃
後,本公司應於股東常會開會三	後,本公司應於股東常會開會
十日前或股東臨時會開會十五	三十日前或股東臨時會開會十
日前,通知各有權出席及表決之	五日前,通知各有權出席及表
股東,載明會議召開之日期、地	決之股東,載明會議召開之日
點及時間及召集事由,並將股東	期、地點及時間及召集事由,
會開會通知書、委託書用紙、有	並將股東會開會通知書、委託

關承認案、討論案、選任或解任	書用紙、有關承認案、討論案、
董事、監察人(如有)事項等各項	選任或解任董事、監察人(如
議案之案由及說明資料製作成	有)事項等各項議案之案由及
電子檔案傳送至公開資訊觀測	說明資料製作成電子檔案傳送
站。並於股東常會開會二十一日	至公開資訊觀測站。並於股東
前或股東臨時會開會十五日	常會開會二十一日前或股東臨
前,將股東會議事手冊及會議補	時會開會十五日前,將股東會
充資料,製作電子檔案傳送至公	議事手冊及會議補充資料,製
開資訊觀測站。股東會開會十五	作電子檔案傳送至公開資訊觀
日前,備妥當次股東會議事手冊	測站。股東會開會十五日前,
及會議補充資料,供股東隨時索閱,並陳列於公司及其股務代理	備妥當次股東會議事手冊及會議補充資料,供股東隨時索
機構,且應於股東會現場發放。	閱,並陳列於公司及其股務代
	理機構,且應於股東會現場發
	放。
(6) 通知及公告應載明召集事	本項新增	配合證交所【股
由;其通知經相對人同意者,得		東會議事規則】
以電子方式為之。		範例修正,增訂
(7) 選任或解任董事、變更章程、	本項新增	本條第(6) 項。
減資、申請停止公開發行、董事		配合公司法第
競業許可、盈餘轉增資、公積轉		一百七十二條
增資、公司解散、合併、分割或		第五項修正,增
第一百八十五條第一項各款之		訂本條第 (7)
事項,應在召集事由中列舉並說		項。
明其主要內容,不得以臨時動議
提出;其主要內容得置於證券主
管機關或公司指定之網站,並應
將其網址載明於通知。		配合 107 年 8 月
(8) 股東會召集事由已載明全面	本項新增	6 日經商字第
改選董事,並載明就任日期,該		10702417500 號
次股東會改選完成後,同次會議		函,增訂本條第
不得再以臨時動議或其他方式		(8) 項。
變更其就任日期。 9.議案討論	9.議案討論
第(1)項略	第(1)項略
(2)股東會如由董事會召集者,其	(2)股東會如由董事會召集者,其	配合 107 年起
議程由董事會訂定之,相關議案	議程由董事會訂定之,會議應	上市上櫃公司
(包括臨時動議及原議案修正)	依排定之議程進行,非經股東	全面採行電子
均應採逐案票決,會議應依排定	會決議通過不得變更之。	投票,並落實逐

之議程進行,非經股東會決議通		案票決精神,修
過不得變更之。		正本條第 (2)
第(3)至(4)項略	第(3)至(4)項略	項。
(5)主席對於議案及股東所提之修	(5)主席對於議案及股東所提之修	為免股東會召
正案或臨時動議,應給予充分說	正案,應給予充分說明及討論	集權人過度限
明及討論之機會,若認為該等議	之機會,若認為該等議案及修	縮股東投票時
案及修正案均已符合本公司章	正案均已符合本公司章程及上	間,致股東因來
程及上市 (櫃) 法令之規定且	市 (櫃) 法令之規定且達可付	不及投票而影
達可付表決之程度時,得宣布停	表決之程度時,得宣布停止討	響股東行使投
止討論, 提付表決,並安排適	論,提付表決。	票權利,修正本
足之投票時間。		條第 (5) 項。
11. 股東提案	11. 股東提案
本公司股票上市(櫃)後,持有已發	本公司股票上市(櫃)後,持有已發	配合證交所【股
行股份總數百分之一以上股份之	行股份總數百分之一以上股份之	東會議事規則】
股東,得依上市(櫃)法令之規定,	股東,得依上市(櫃)法令之規定,	範例,及新修正
及本公司章程之規定,以書面或電	及本公司章程之規定,以書面或電	公司法第一百
子方式向公司提出股東常會議	子方式向公司提出股東常會議案。	七十二條之一
案,以一項為限,提案超過一項		第一項,修正相
者,均不列入議案。但股東提案係		關文字。
為敦促公司增進公共利益或善盡
社會責任之建議,董事會仍得列入
議案。另股東所提議案有公司法第
172 條之 1 第 4 項各款情形之
一,董事會得不列為議案。
公司應於股東常會召開前之停止	本項新增	配合證交所【股
股票過戶日前,公告受理股東之提		東會議事規則】
案、書面或電子受理方式、受理處		範例,及配合公
所及受理期間;其受理期間不得少		司法第一百七
於十日。		十二條之一第
		二項,新增本條
		第二項。
股東所提議案以三百字為限,超過	本項新增	配合證交所【股
三百字者,該提案不予列入議案;		東會議事規則】
提案股東應親自或委託他人出席		範例增訂本條
股東常會,並參與該項議案討論。公司應於股東會召集通知日前,將	本項新增	第三項。
處理結果通知提案股東,並將合於		配合證交所【股
本條規定之議案列於開會通知。對		東會議事規則】
於未列入議案之股東提案,董事會		範例,增訂本條

應於股東會說明未列入之理由。		第四項。
13.表決權原則	13.表決權原則	配合 107 年起
(1)至(3)略	(1)至(3)略	上市上櫃公司
(4) 本公司召開股東會時,應採行	本項新增	全面採行電子
以電子方式並得採行以書面方		投票,及配合證
式行使其表權;其以書面或電子		交所【股東會議
方式行使表決權時,其行使方法		事規則】範例,
應載明於股東會召集通知。以書		增訂本條第
面或電子方式行使表決權之股		(4)至(7)項。
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。
(5) 前項以書面或電子方式行使	本項新增
表決者,其意思表示應於股東會
開會二日前送達公司,意思表示
有重複時,以最先送達者為準。
但聲明撤銷前意思表示者,不在
此限。
(6) 股東以書面或電子方式行使	本項新增
表決權後,如欲親自出席股東會者,應於股東會開會二日前以與
行使表決權相同之方式撤銷前
項行使表決權之意思表示;逾期
撤銷者,以書面或電子方式行使
之表決權為準。如以書面或電子
方式行使表決權並以委託書委
託代理人出席股東會者,以委託
代理人出席行使之表決權為準。
(7) 同一議案有修正案或替代案	本項新增
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,勿庸再行
表決。
16.議事錄	16.議事錄	為落實逐案票
(1)至(2)略	(1)至(2)略	決精神,參考亞
(3)前項議事錄之分發,本公司得	(3)議事錄應確實依會議之年、	洲公司治理協
以輸入公開資訊觀測站之公告	月、日、場所、主席姓名、決	會建議修正本

方式為之。議事錄應確實依會	議方法、議事經過之要領及其	條第(3)項。
議之年、月、日、場所、主席姓	結果記載之,在本公司存續期
名、決議方法、議事經過之要領	間,應永久保存。
及表決結果(包含統計之權數)
記載之,有選舉董事時,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。
以下略	以下略
17.休息、續行集會	17.休息、續行集會
(1)略	(1)略
(2)股東會排定之議程於議事(含	(2)股東會排定之議程於議事未終	配合證交所【股
臨時動議)未終結前,開會之場	結前,開會之場地屆時未能繼	東會議事規則】
地屆時未能繼續使用,得由主席	續使用,得由主席決定另覓場	範例,修訂本條
決定另覓場地繼續開會並若有	地繼續開會並若有需要時經普	第(2)項。
需要時經普通決議同意得 (如	通決議同意得 (如經股東會指
經股東會指示則應) 宣佈股東	示則應) 宣佈股東會延期。
會延期。
(3)略	(3)略

附件八

日成控股股份有限公司「誠信經營守則」修訂條文對照表

修訂後條文(第二版)	現行條文(第一版)	說明
公司政策 4.3	公司政策 4.3	參酌國際標準組織
本公司應本於廉潔、透明及負	本公司基於廉潔、透明及負責	(International Organization
責之經營理念,制定以誠信為	之經營理念,制定以誠信為基	for Standardization,簡稱
基礎之政策,經董事會通過,	礎之政策,並建立良好之公司	ISO)於年月公布 2016 10
並建立良好之公司治理與風險	治理與風險控管機制,以創造	企業反賄賂管 ISO 37001
控管機制,以創造永續發展之	永續發展之經營環境。	理機制 (Anti-bribery
經營環境。		第 management systems)
		項及第項,由董 3.7 5.1.1
		事會核准組織之反賄賂
		管理政策,爰修正本條,
		規定誠信經營政策經董
		事會通過。
防範方案 4.4	本條新增	配合證券交易所年 108 5
本公司制訂之誠信經營政策,		月 23 日發佈之【上市上
應清楚且詳盡地訂定具體誠信		櫃公司誠信經營守則】,
經營之作法及防範不誠信行為		爰增訂本條,原來的 4.4
方案(以下簡稱防範方案),		條移至 4.10 條。
包含作業程序、行為指南及教
育訓練等。
本公司訂定防範方案,應符合
本本公司及其集團企業與組織
營運所在地之相關法令。
本公司於訂定防範方案過程
中,宜與員工、工會、重要商
業往來交易對象或其他利害關
係人溝通。
4.5 防範措施與防範方案之範圍	防範措施 4.5	一、參酌第 ISO 37001
本公司應建立不誠信行為風險		4.5.1 項有關組織應
之評估機制,定期分析及評估		定期進行賄賂風險
營業範圍內具較高不誠信行為		評估及評估現有控
風險之營業活動,據以訂定防		管方式的適合性和
範方案並定期檢討防範方案之		效能、第項建 4.5.2
妥適性與有效性。		立評估賄賂風險等
本公司宜參酌國內外通用之標	本公司人員嚴禁以下之行為 :	級之類別,修正本條
準或指引訂定防範方案,至少		第一項。

應涵蓋下列行為之防範措施,		二、為協助上市上櫃公司
並本公司人員嚴禁以下之行		導入誠信經營(反賄
為:		賂)管理機制,建立
至略 4.5.1 4.5.4	至略 4.5.1 4.5.4	誠信(反賄賂)之企業
侵害營業秘密、商標權、 4.5.5	侵害營業秘密、商標權、 4.5.5	文化,國內外均有通
專利權、著作權及其他智	專利權、著作權及其他智	用之標準或指引可
慧財產權。	慧財產權。	供參考,例如:ISO
本公司及其董事、經理		、 37001 GRI205:
人、受僱人、受任人與實		Anti-Corruption
質控制者,應遵守智慧財		2016、國際透明組織
產相關法規、本公司內部		年發布之第三 2013
作業程序及契約規定;未		版「商業反賄賂守
經智慧財產權所有人同		則」,爰修正本條第
意,不得使用、洩漏、處		二項文字。
分、燬損或有其他侵害智		三、配合證券交易所 108
慧財產權之行為。		年月日發佈之 5 23
4.5.6 從事不公平競爭行為。	4.5.6 從事不公平競爭行為。	【上市上櫃公司誠
本公司應依相關競爭法規		信經營守則】,爰新
從事營業活動,不得固定		增本條第項 4.5.5
價格、操縱投標、限制產		4.5.6 項至,及 4.5.7
量與配額,或以分配顧		項之條文內容。
客、供應商、營運區域或
商業種類等方式,分享或
分割市場。
產品及服務於研發、採 4.5.7	產品及服務於研發、採 4.5.7
購、製造、提供或銷售時	購、製造、提供或銷售時
直接或間接損害消費者或	直接或間接損害消費者或
其他利害關係人之權益、	其他利害關係人之權益、
健康與安全。	健康與安全。
本公司及其董事、經理
人、受僱人、受任人與實
質控制者,於產品與服務
之研發、採購、製造、提
供或銷售過程,應遵循相
關法規與國際準則,確保
產品及服務之資訊透明性
及安全性,制定且公開其
消費者或其他利害關係人
權益保護政策,並落實於

營運活動,以防止產品或
服務直接或間接損害消費
者或其他利害關係人之權
益、健康與安全。有事實
足認其商品、服務有危害
消費者或其他利害關係人
安全與健康之虞時,原則
上應即回收該批產品或停
止其服務。
承諾與執行 4.6	本條新增	一、參酌第 ISO 37001
本公司應要求董事與高階管理		項款有關組 7.2.2.2 c
階層出具遵循誠信經營政策之		織應要求高階管理
聲明,並於僱用條件要求受僱		成員及董事出具遵
人遵守誠信經營政策。		循反賄賂政策之聲
本公司及其集團企業與組織應		明、第項 7.2.2.1 a
於其規章、對外文件及本公司		款有關組織應於僱
網站中明示誠信經營之政策,		用條件要求受僱人
以及董事會與高階管理階層積		遵守反賄賂政策,是
極落實誠信經營政策之承諾,		以,僱用合約應包含
並於內部管理及商業活動中確		及強調誠信經營條
實執行。		款。
本公司針對第一、二項誠信經		二、配合本次增訂第一
營政策、聲明、承諾及執行,		項,以及證交所「對
應製作文件化資訊並妥善保		有價證券上市公司
存。		及境外指數股票型
		基金上市之境外基
		金機構資訊申報作
		業辦法」第三條之三
		規定上市公司應設
		置公司網站,以及財
		團法人中華民國證
		券櫃檯買賣中心「對
		有價證券上櫃公司
		資訊申報作業辦法」
		第四條之一規定上
		櫃公司應設置公司網站,爰建議上市上
		櫃公司於其網站明
		示誠信經營之政

		策,以及董事會與高
		階管理階層積極落
		實誠信經營政策之
		承諾。
		三、參酌 ISO 37001 規範
		企業反賄賂管理機
		制之相關政策、流程
		及執行情形,均應製
		作文件並妥善保
		存,例如:第 4.5.4
		項留存執行反賄賂
		風險評估之相關文
		件;第 5.2 項反賄賂
		政策應載明於文
		件;第項有關保 7.3
		存反賄賂訓練程
		序、內容、時間及參
		與人員之文件。
		四、配合證券交易所 108
		年月日發佈之 5 23
		【上市上櫃公司誠信經營守則】,爰增
		訂本條。
4.7 誠信經營商業活動	本條新增	配合證券交易所 108 年 5
本公司應本於誠信經營原則,		月日發佈之【上市上 23
以公平與透明之方式進行商業		櫃公司誠信經營守則】,
活動。		爰增訂本條。
本公司於商業往來之前,應考
量其代理商、供應商、客戶或
其他商業往來交易對象之合法
性及是否涉有不誠信行為,避
免與涉有不誠信行為者進行交
易。
本公司與其代理商、供應商、客戶或其他商業往來交易對象
簽訂之契約,其內容應包含遵
守誠信經營政策及交易相對人
如涉有不誠信行為時,得隨時

組織與責任 4.8	本條新增	配合證券交易所年 108 5
本公司之董事、經理人、受僱		月 23 日發佈之【上市上
人、受任人及實質控制者應盡		櫃公司誠信經營守則】,
善良管理人之注意義務,督促		爰增訂本條。
本公司防止不誠信行為,並隨
時檢討其實施成效及持續改
進,確保誠信經營政策之落實。
本公司為健全誠信經營之管
理,應設置隸屬於董事會之專
責單位,配置充足之資源及適
任之人員,負責誠信經營政策
與防範方案之制定及監督執
行,主要掌理下列事項,定期
(至少一年一次)向董事會報
告:
4.8.1 協助將誠信與道德價值融
入本公司經營策略,並配
合法令制度訂定確保誠信
經營之相關防弊措施。
定期分析及評估營業範圍 4.8.2
內不誠信行為風險,並據
以訂定防範不誠信行為方案,及於各方案內訂定工
作業務相關標準作業程序
及行為指南。
規劃內部組織、編制與職 4.8.3
掌,對營業範圍內較高不
誠信行為風險之營業活
動,安置相互監督制衡機
制。
誠信政策宣導訓練之推動 4.8.4
及協調。
規劃檢舉制度,確保執行 4.8.5
之有效性。
4.8.6 協助董事會及管理階層查
核及評估落實誠信經營所
建立之防範措施是否有效運作,並定期就相關業務
流程進行評估遵循情形,

作成報告。
4.9 業務執行之法令遵循	本條新增	配合證券交易所 108 年 5
本公司之董事、經理人、受僱		月日發佈之【上市上 23
人、受任人與實質控制者於執		櫃公司誠信經營守則】,
行業務時,應遵守法令規定及		爰增訂本條。
防範方案。
利益迴避 4.10	利益迴避 4.4	配合證券交易所年 108 5
本公司董事、經理人及其他出	本公司董事、經理人及其他出	月日發佈之【上市上 23
席或列席董事會之利害關係人	席或列席董事會之利害關係人	櫃公司誠信經營守則】,
應秉持高度自律,對董事會所	應秉持高度自律,對董事會所	爰修訂條文順序,及修正
列議案,與其自身或其代表之	列議案,與其自身或其代表之	條文用字。
法人有利害關係者,應於當次	法人有利害關係者,應於當次
董事會說明其利害關係之重要	董事會說明其利害關係之重要
內容,如有害於本公司利益之	內容,如有害於公司利益之虞
虞者,得陳述意見及答詢,不	者,得陳述意見及答詢,不得
得加入討論及表決,且討論及	加入討論及表決,且討論及表
表決時應予迴避,並不得代理	決時應予迴避,並不得代理其
其他董事行使其表決權。董事	他董事行使其表決權。董事間
間亦應自律,不得不當相互支	亦應自律,不得不當相互支
援。董事、經理人、受僱人、	援。董事、經理人、受僱人、
受任人與實質控制者不得藉其	受任人與實質控制者不得藉其
在本公司擔任之職位或影響力,使其自身、配偶、父母、	在公司擔任之職位或影響力, 使其自身、配偶、父母、子女
子女或任何他人獲得不正當利	或任何他人獲得不正當利益。
益。
會計與內部控制 4.11	本條新增	配合證券交易所年 108 5
本公司應就具較高不誠信行為		月 23 日發佈之【上市上
風險之營業活動,建立有效之		櫃公司誠信經營守則】,
會計制度及內部控制制度,不		爰增訂本條。
得有外帳或保留秘密帳戶,並
應隨時檢討,俾確保該制度之
設計及執行持續有效。
本公司內部稽核單位應依不誠
信行為風險之評估結果,擬訂
相關稽核計畫,內容包括稽核
對象、範圍、項目、頻率等,
並據以查核防範方案遵循情
形,且得委任會計師執行查
核,必要時,得委請專業人士

協助。
前項查核結果應通報高階管理
階層及誠信經營專責單位,並
作成稽核報告提報董事會。
4.12 作業程序及行為指南	本條新增	配合證券交易所 108 年 5
本公司應依第條規定訂定 4.4		月日發佈之【上市上 23
作業程序及行為指南,具體規		櫃公司誠信經營守則】,
範董事、經理人、受僱人及實		爰增訂本條。
質控制者執行業務應注意事
項,其內容至少應涵蓋下列事
項:
提供或接受不正當利益 4.12.1
之認定標準。
提供合法政治獻金之處 4.12.2
理程序。
4.12.3 提供正當慈善捐贈或贊
助之處理程序及金額標
準。
避免與職務相關利益衝 4.12.4
突之規定,及其申報與
處理程序。
對業務上獲得之機密及 4.12.5
商業敏感資料之保密規
定。
對涉有不誠信行為之供 4.12.6
應商、客戶及業務往來
交易對象之規範及處理
程序。
發現違反企業誠信經營 4.12.7
守則之處理程序。
4.12.8 對違反者採取之紀律處
分。教育訓練及考核 4.13	本條新增	配合證券交易所年 108 5
本公司之董事長、總經理或高		月日發佈之【上市上 23
階管理階層應定期向董事、受		櫃公司誠信經營守則】,
僱人及受任人傳達誠信之重要		爰增訂本條。
性。
本公司應定期對董事、經理
人、受僱人、受任人及實質控

制者舉辦教育訓練與宣導,並
邀請於本公司從事商業行為之
相對人參與,使其充分瞭解本
公司誠信經營之決心、政策、
防範方案及違反不誠信行為之
後果。
本公司應將誠信經營政策與員
工績效考核及人力資源政策結
合,設立明確有效之獎懲制度。
4.14 檢舉制度	本條新增	配合證券交易所年 108 5
本公司應訂定具體檢舉制度,		月日發佈之【上市上 23
並應確實執行,其內容至少應		櫃公司誠信經營守則】,
涵蓋下列事項:		爰增訂本條。
建立並公告內部獨立檢 4.14.1
舉信箱、專線或委託其
他外部獨立機構提供檢
舉信箱、專線,供本公
司內部及外部人員使
用。
4.14.2 指派檢舉受理專責人員
或單位,檢舉情事涉及
董事或高階管理階層,
應呈報至獨立董事,並訂定檢舉事項之類別及
其所屬之調查標準作業
程序。
4.14.3 訂定檢舉案件調查完成
後,依照情節輕重所應
採取之後續措施,必要
時應向主管機關報告或
移送司法機關偵辦。
檢舉案件受理、調查過 4.14.4
程、調查結果及相關文
件製作之紀錄與保存。
檢舉人身分及檢舉內容 4.14.5
之保密,並允許匿名檢
舉。
保護檢舉人不因檢舉情 4.14.6
事而遭不當處置之措

施。 4.14.7 檢舉人獎勵措施。
本公司受理檢舉專責人員或單
位,如經調查發現重大違規情
事或本公司有受重大損害之虞
時,應立即作成報告,以書面
通知獨立董事。
4.15 資訊揭露	本條新增	配合證券交易所 108 年 5
本公司應建立推動誠信經營之		月日發佈之【上市上 23
量化數據,持續分析評估誠信		櫃公司誠信經營守則】,
政策推動成效,於本公司網		爰增訂本條。
站、年報及公開說明書揭露其
誠信經營採行措施、履行情形
及前揭量化數據與推動成效,
並於公開資訊觀測站揭露誠信
經營守則之內容。
誠信經營政策與措施之檢 4.16	本條新增	配合證券交易所年 108 5
討修正		月日發佈之【上市上 23
本公司應隨時注意國內外誠信		櫃公司誠信經營守則】,
經營相關規範之發展,並鼓勵		爰增訂本條。
董事、經理人及受僱人提出建
議,據以檢討改進本公司訂定
之誠信經營政策及推動之措
施,以提昇本公司誠信經營之
落實成效。
懲處 4.17	懲處 4.6	配合證券交易所年 108 5
本公司應明訂及公布違反誠信		月日發佈之【上市上 23
經營規定之懲戒與申訴制度,		櫃公司誠信經營守則】,
並即時於本公司內部網站揭露		爰修訂條文順序與增訂
違反人員之職稱、姓名、違反		條文內容。
日期、違反內容及處理情形等
資訊。
本公司人員如有違反本守則者,依獎懲辦法及相關辦法議	本公司人員如有違反本守則者,依獎懲辦法及相關辦法議
處;如有違反相關法令者,將提	處;如有違反相關法令者,將提
報司法機關依法究辦。	報司法機關依法究辦。
實施 4.18	4.7	配合證券交易所年 108 5
本辦法經審計委員會及董事會	本辦法經審計委員會及董事會	月日發佈之【上市上 23

通過後實施,並提報股東會,	通過後實施,並提報股東會,	櫃公司誠信經營守則】,
修訂時亦同。	修訂時亦同。	爰修訂條文順序與增訂
本公司依前項規定將誠信經營		條文內容及標題。
守則提報董事會討論時,應充
分考量各獨立董事之意見,並
將其反對或保留之意見,於董
事會議事錄載明;如獨立董事
不能親自出席董事會表達反對
或保留意見者,除有正當理由
外,應事先出具書面意見,並
載明於董事會議事錄。

附件九

日成控股股份有限公司

「誠信經營作業程序及行為指南」修訂條文對照表

修訂後條文(第二版)	現行條文(第一版)	說明
5.專責單位及職掌	5.專責單位	一、修正條文用字。
本公司指定管理處為專責單位	本公司指定董事長秘書室為專	二、配合「上市上櫃公司誠
(以下簡稱本公司專責單	責單位(以下簡稱本公司專責	信經營守則」第十七條
位),隸屬於董事會,並配置	單位),隸屬於董事會,辦理	提供專責單位充足之資
充足之資源及適任之人員,辦	本作業程序及行為指南之修	源及適任之人員,及其
理本作業程序及行為指南之修	訂、執行、解釋、諮詢服務暨	向董事會報告之頻率至
訂、執行、解釋、諮詢服務暨	通報內容登錄建檔等相關作業	少每年進行一次,爰修
通報內容登錄建檔等相關作業	及監督執行,主要職掌下列事	正本條標題及本條第一
及監督執行,主要職掌下列事	項,並應定期向董事會報告:	項序文規定。
項,並應定期(至少一年一次)		三、配合「上市上櫃公司誠
向董事會報告:		信經營守則」第十七條
(1)協助將誠信與道德價值融本	(1)協助將誠信與道德價值融入	規定專責單位主要掌理
入公司經營策略,並配合法	公司經營策略,並配合法令	之事項包括定期分析及
令制度訂定確保誠信經營	制度訂定確保誠信經營之	評估營業範圍內不誠信
之相關防弊措施。	相關防弊措施。	行為風險,爰修正移列
(2)定期分析及評估營業範圍內	(2)訂定防範不誠信行為方案,	現行第 (2) 款規定。
不誠信行為風險,並據以訂	並於各方案內訂定工作業	四、配合「上市上櫃公司誠
定防範不誠信行為方案,及	務相關標準作業程序及行	信經營守則」第八條規
於各方案內訂定工作業務	為指南。	定針對誠信經營政策、
相關標準作業程序及行為		聲明、承諾及執行,應
指南。		製作文件化資訊並妥善
(3)至(6)略	(3)至(6)略	保存,爰增訂第七款規
(7)製作及妥善保存誠信經營政	本款新增	定。
策及其遵循聲明、落實承諾
暨執行情形等相關文件化
資訊。
6.禁止提供或收受不正當利益	6.禁止提供或收受不正當利益	修正條文用字
本公司人員直接或間接提供、	本公司人員直接或間接提供、
收受、承諾或要求第四條所規	收受、承諾或要求第四條所規
定之利益時,除有下列各款情	定之利益時,除有下列各款情
形外,應符合「上市上櫃公司	形外,應符合「上市上櫃公司
誠信經營守則」及本作業程序	誠信經營守則」及本作業程序
及行為指南之規定,並依相關	及行為指南之規定,並依相關
程序辦理後,始得為之:	程序辦理後,始得為之:
(1)至(5)略	(1)至(5)略

(6)其他符合本公司規定者。	(6)其他符合公司規定者。
9.政治獻金之處理程序	9.政治獻金之處理程序	修正條文用字
本公司提供政治獻金,應依下	本公司提供政治獻金,應依下
列規定辦理,於陳報首長(董	列規定辦理,於陳報首長(董
事長)核准並知會本公司專責	事長)核准並知會本公司專責
單位,且應提報董事會通過	單位,且應提報董事會通過
後,始得為之:	後,始得為之:
(1)至(3)略	(1)至(3)略
(4)提供政治獻金時,應避免與	(4)提供政治獻金時,應避免與
政府相關單位從事商業往	政府相關單位從事商業往
來、申請許可或辦理其他涉	來、申請許可或辦理其他涉
及本公司利益之事項。	及公司利益之事項。
11.利益迴避	11.利益迴避	一、配合公開發行公司董事
本公司董事、經理人及其他出	本公司董事、經理人及其他出	會議事辦法第十六條
席或列席董事會之利害關係人	席或列席董事會之利害關係人	第一項,酌修本條第一
對董事會會議事項,與其自身	對董事會所列議案,與其自身	項文字。
或其代表之法人有利害關係	或其代表之法人有利害關係	二、配合公司法第二百零六
者,應於當次董事會說明其利	者,應於當次董事會說明其利	條第三項,增訂本條第
害關係之重要內容,如有害於	害關係之重要內容,如有害於	二項,明定董事之配
本公司利益之虞時,不得加入	公司利益之虞時,不得加入討	偶、二親等內血親,或
討論及表決,且討論及表決時	論及表決,且討論及表決時應	與董事具有控制從屬關
應予迴避,並不得代理其他董	予迴避,並不得代理其他董事	係之公司,就董事會會
事行使其表決權。董事間亦應	行使其表決權。董事間亦應自	議之事項有利害關係
自律,不得不當相互支援。	律,不得不當相互支援。	者,視為董事就該事項
董事之配偶、二親等內血親,	本項新增	有自身利害關係。
或與董事具有控制從屬關係之		三、現行第二項移列第三
公司,就前項會議之事項有利		項,內容未修正。
害關係者,視為董事就該事項		四、現行第三項移列第四
有自身利害關係。		項,修正條文用字。
本公司人員於執行公司業務	本公司人員於執行公司業務
時,發現與其自身或其所代表	時,發現與其自身或其所代表
之法人有利害衝突之情形,或	之法人有利害衝突之情形,或
可能使其自身、配偶、父母、	可能使其自身、配偶、父母、
子女或與其有利害關係人獲得	子女或與其有利害關係人獲得
不正當利益之情形,應將相關	不正當利益之情形,應將相關
情事同時陳報直屬主管及本公	情事同時陳報直屬主管及本公
司專責單位,直屬主管應提供	司專責單位,直屬主管應提供
適當指導。	適當指導。
本公司人員不得將公司資源使	本公司人員不得將公司資源使

用於本公司以外之商業活動,	用於公司以外之商業活動,且
且不得因參與本公司以外之商	不得因參與公司以外之商業活
業活動而影響其工作表現。	動而影響其工作表現。
12.保密機制之組織與責任	12.保密機制之組織與責任	修正條文用字
本公司應設置處理專責單位,	本公司應設置處理專責單位,
負責制定與執行本公司之營業	負責制定與執行公司之營業秘
秘密、商標、專利、著作等智	密、商標、專利、著作等智慧
慧財產之管理、保存及保密作	財產之管理、保存及保密作業
業程序,並應定期檢討實施結	程序,並應定期檢討實施結
果,俾確保其作業程序之持續	果,俾確保其作業程序之持續
有效。	有效。
本公司人員應確實遵守前項智	本公司人員應確實遵守前項智
慧財產之相關作業規定,不得	慧財產之相關作業規定,不得
洩露所知悉之本公司營業秘	洩露所知悉之公司營業秘密、
密、商標、專利、著作等智慧	商標、專利、著作等智慧財產
財產予他人,且不得探詢或蒐	予他人,且不得探詢或蒐集非
集非職務相關之本公司營業秘	職務相關之公司營業秘密、商
密、商標、專利、著作等智慧	標、專利、著作等智慧財產。
財產。
13.禁止從事不公平競爭行為	13.禁止洩露商業機密	本條係配合「上市上櫃公司
以下略	以下略	誠信經營守則」第十五條有
		關禁止從事不公平競爭行為
		而訂定,爰修正本條標題,
		內容未修正。
14.防範產品或服務損害利害關	14.禁止內線交易	本條係配合「上市上櫃公司
係人	以下略	誠信經營守則」第十六條有
以下略		關防範產品或服務損害利害關係人而訂定,爰修正本條
		標題,內容未修正。
15.禁止內線交易及保密協定	15.保密協定	本條第一項係有關禁止內線
		交易,爰配合修正本條標
以下略	以下略	題,內容未修正。
16.遵循及宣示誠信經營政策	16.對外宣示誠信經營政策	一、配合「上市上櫃公司誠
本公司應要求董事與高階管理	本項新增	信經營守則」第八條上
階層出具遵循誠信經營政策之		市上櫃公司應要求董事
聲明,並於僱用條件要求受僱		與高階管理階層出具遵
人遵守誠信經營政策。		循誠信經營政策之聲
本公司應於內部規章、年報、	本公司應於內部規章、年報、	明,並於僱用條件要求
本公司網站或其他文宣上揭露	公司網站或其他文宣上揭露其	受僱人遵守誠信經營政

其誠信經營政策,並適時於產	誠信經營政策,並適時於產品	策,爰增訂本條第一
品發表會、法人說明會等對外	發表會、法人說明會等對外活	項,並配合修正本條標
活動上宣示,使其供應商、客	動上宣示,使其供應商、客戶	題。
戶或其他業務相關機構與人員	或其他業務相關機構與人員均	二、現行條文移列第二項,
均能清楚瞭解其誠信經營理念	能清楚瞭解其誠信經營理念與	內容未修正。
與規範。	規範。
18.與商業對象說明誠信經營政策	18.與商業對象說明誠信經營政策	修正條文用字
本公司人員於從事商業行為過	本公司人員於從事商業行為過
程中,應向交易對象說明本公	程中,應向交易對象說明公司
司之誠信經營政策與相關規	之誠信經營政策與相關規定,
定,並明確拒絕直接或間接提	並明確拒絕直接或間接提供、
供、承諾、要求或收受任何形	承諾、要求或收受任何形式或
式或名義之不正當利益。	名義之不正當利益。
19.避免與不誠信經營者交易	19.避免與不誠信經營者交易	修正條文用字
本公司人員應避免與涉有不誠	本公司人員應避免與涉有不誠
信行為之代理商、供應商、客	信行為之代理商、供應商、客
戶或其他商業往來對象從事商	戶或其他商業往來對象從事商
業交易,經發現業務往來或合	業交易,經發現業務往來或合
作對象有不誠信行為者,應立	作對象有不誠信行為者,應立
即停止與其商業往來,並將其	即停止與其商業往來,並將其
列為拒絕往來對象,以落實本	列為拒絕往來對象,以落實公
公司之誠信經營政策。	司之誠信經營政策。
21.公司人員涉不誠信行為之處理	21.公司人員涉不誠信行為之處理	一、配合「上市上櫃公司誠
第一項至二項略	第一項至二項略	信經營守則」第二十三
檢舉人應至少提供下列資訊:	檢舉人應至少提供下列資訊:	條規定允許匿名檢
(1) 檢舉人之姓名、身分證號	(1) 檢舉人之姓名、身分證號	舉、完成檢舉事件之調
碼,亦得匿名檢舉,及可聯	碼即可聯絡到檢舉人之地	查後應施行適當的後
絡到檢舉人之地址、電話、	址、電話、電子信箱。	續行動,爰修正本條第
電子信箱。		三項第 (1) 款、第四項
(2) 至 (3) 略	(2) 至 (3) 略	本文及同項第 (3) 款
本公司處理檢舉情事之相關人	本公司處理檢舉情事之相關人	文字。
員應以書面聲明對於檢舉人身	員應以書面聲明對於檢舉人身	二、修正條文用字。
分及檢舉內容予以保密,本公	分及檢舉內容予以保密,本公
司並承諾保護檢舉人不因檢舉	司並承諾保護檢舉人不因檢舉
情事而遭不當處置。本公司專	情事而遭不當處置。並由本公
責單位應依下列程序處理檢舉	司專責單位依下列程序處理:
情事:
(1) 至 (2) 略	(1) 至 (2) 略
(3) 如經證實被檢舉人確有違	(3) 如經證實被檢舉人確有違

反相關法令或本公司誠信	反相關法令或本公司誠信
經營政策與規定者,應立即	經營政策與規定者,應立即
要求被檢舉人停止相關行	要求被檢舉人停止相關行
為,並為適當之處置,且必	為,並為適當之處置,且必
要時向主管機關報告、移送	要時透過法律程序請求損
司法機關偵辦,或透過法律	害賠償,以維護公司之名譽
程序請求損害賠償,以維護	及權益。
本公司之名譽及權益。
以下略	以下略
22.他人對公司從事不誠信行為	22.他人對公司從事不誠信行為	修正條文用字
之處理	之處理
本公司人員遇有他人對本公司	本公司人員遇有他人對公司從
從事不誠信行為,其行為如涉	事不誠信行為,其行為如涉有
有不法情事,本公司應將相關	不法情事,公司應將相關事實
事實通知司法、檢察機關;如	通知司法、檢察機關;如涉有
涉有公務機關或公務人員者,	公務機關或公務人員者,並應
並應通知政府廉政機關。	通知政府廉政機關。
23.內部宣導、建立獎懲、申訴	23.建立獎懲、申訴制度及紀律	一、本條第一項係有關內部
制度及紀律處分	處分	宣導,爰配合修正本條
第一項至二項略	第一項至二項略	標題。二、修正條文用字。
本公司對於本公司人員違反誠	本公司對於本公司人員違反誠
信行為情節重大者,應依相關	信行為情節重大者,應依相關
法令或依本公司人事辦法予以	法令或依公司人事辦法予以解
解任或解雇。	任或解雇。
以下略	以下略

附件十

日成控股股份有限公司董事及獨立董事候選人名單

職稱類別	法人名稱及代表人姓名	學歷及經歷	法人持日成股數
董事	代表人:PHACHARAPON Solar Jewelers Group Corp. PHAIBOONSUNTORN	Regal Jewelry Manufacture Co., Ltd.生產處經理 EMBA 新榮工商職業學校機械工程科國立臺北科技大學管理學院	法人持日成股數:13,760,000 代表人持日成股數: 925,800
董事	MUNGCHITVITSAVAKORN Hyperion Trading Co., Ltd. 代表人:SARAYUTH	Management & Psychology Institute 管理課程文憑 Regal Jewelry Manufacture Co., Ltd.生產處經理 Suankularb high school 泰國泰國	代表人持日成股數:284,800 法人持日成股數:1,463,682
董事	Orlog Global Co., Ltd. 代表人:林緧頤	Regal Jewelry Manufacture Co., Ltd.業務處經理國際企業管理學士 Mahidol University 泰國	代表人持日成股數:244,800 法人持日成股數:889,117
董事	Unique Global Investment Inc. 代表人:林青山	Pepperdine University. Bachelor of Business Administration & Management.	代表人持日成股數:160,000 法人持日成股數:398,000
獨立董事	李宗培	輔仁大學國際與資源發展副校長室項目執行長輔仁大學國際貿易系系主任國立政治大學經濟學博士輔仁大學金融研究所所長	持日成股數:0
獨立董事	葉光洲	實踐大學生活應用科學系兼任講師致理技術學院會計資訊系兼任講師浸信會神學院兼任助理教授興望法律事務所主持律師國立政治大學法學博士寰瀛法律事務所律師行政院諮議部長室秘書法務部秘書	持日成股數:0
獨立董事	官志亮	國立宜蘭大學應用經濟與管理學系主任兼研究所所長開南大學企業與創業管理學系主任兼研究所所長台北市政府市營事業機構經營績效考核委員國立政治大學企業管理博士交通部公路總局審議會委員開南大學學務長	持日成股數:0

附件十一

日成控股股份有限公司擬解除董事競業禁止限制名單

姓名	職稱	兼任其他公司職務情形
Solar Jewelers Group Corp. 代表人:PHACHARAPON PHAIBOONSUNTORN	董事	Regal Jewelry Manufacture Co., Ltd.董事長 Regal Plating Co., Ltd.董事長 Solar Jewelers Group Corp.董事 Arianna Investment Co., Ltd.董事 International Biz Co., Ltd.董事 Regal Management Solution Co., Ltd.董事長 Chaporo Co., Ltd.董事長
Hyperion Trading Co., Ltd. 代表人:SARAYUTH MUNGCHITVITSAVAKORN	董事	Regal Jewelry Manufacture Co., Ltd.董事及生產處副總經理 Regal Plating Co., Ltd.董事 Hyperion Trading Co., Ltd. 董事
Orlog Global Co., Ltd. 代表人:林緧頤	董事	Regal Jewelry Manufacture Co., Ltd.董事及業務處副總經理 Orlog Global Co., Ltd.董事 Apolo Global Business Corp.董事
Unique Global Investment Inc. 代表人:林青山	董事	Formosa Marketing Co., Ltd.董事 Elemental Creation Inc.董事 Linden Integrated Co., Ltd.董事長
李宗培	獨立董事	台灣土地銀行(股)公司獨立董事勝德國際(股)公司獨立董事

COMPANIES LAW (REVISED) 開曼群島公司法(及其修正)

COMPANY LIMITED BY SHARES 股份有限公司

AMENDED AND RESTATED ARTICLES OF ASSOCIATION 修訂及重述章程

_______________________________________________________________________

REGAL HOLDING CO., LTD.

_______________________________________________________________________

(Adopted by a special resolution passed on [-] 2019) (經 2019 年[06]月[28]日特別決議通過生效)

Table A 表格 A

INTERPRETATION 釋義

Definitions 定義

SHARES 股份

1. Power to Issue Shares 發行股份之權力
1. Redemption and Purchase of Shares
贖回及買回股份 4. Rights Attaching to Shares 股份所附權利
1. Share Certificates 股票
1. Preferred Shares 特別股

REGISTRATION OF SHARES 股份登記

7. Register of Members

股東名冊
1. Registered Holder Absolute Owner
登記持有人為絕對所有人 9. Transfer of Registered Shares 記名股份轉讓
1. Transmission of Registered Shares

記名股份移轉

ORDINARY RESOLUTION, SPECIAL RESOLUTION AND SUPERMAJORITY RESOLUTION

普通決議、特別決議及重度決議
1. Alteration of Capital 變更資本
1. Special Resolution and Supermajority Resolution 特別決議及重度決議
1. Variation of Rights Attaching to Shares

股份權利之變更

DIVIDENDS AND CAPITALISATION

股息及撥充資本 14. Dividends

股息
1. Capital Reserve and Power to Set Aside Profits 資本公積及盈餘之提撥
1. Method of Payment 付款方式
1. Capitalisation 撥充資本 MEETINGS OF MEMBERS
股東會 18. Annual General Meetings 股東常會
1. Extraordinary General Meetings 股東臨時會
1. Notice 通知
1. Giving Notice 寄發通知
1. Postponement of General Meeting 股東會延期
1. Quorum and Proceedings at General Meetings 股東會之法定出席數及議事程序
1. Chairman to Preside 會議主席
1. Voting on Resolutions 股東表決
1. Proxies 代理
1. Proxy Solicitation 委託書徵求
1. Dissenting Member's Appraisal Right 異議股東股份收買請求權
1. Shares that May Not be Voted 無表決權股份
1. Voting by Joint Holders of Shares
共同股份持有人之表決 31. Representation of Corporate Member
法人股東之代表 32. Adjournment of General Meeting 股東會延會
1. Directors Attendance at General Meetings 董事出席股東會
DIRECTORS AND OFFICERS 董事及經理人
1. Number and Term of Office of Directors
董事人數及任期 35. Election of Directors
董事選舉 36. Removal of Directors
董事解職 37. Vacation of Office of Director 董事職位之解除
1. Compensation of Directors 董事報酬
1. Defect in Election of Director 董事選舉瑕疵
1. Directors to Manage Business 董事管理業務
1. Powers of the Board of Directors 董事會之職權
1. Register of Directors and Officers 董事及經理人名冊
1. Officers 經理人
1. Appointment of Officers 指派經理人
1. Duties of Officers 經理人職責
1. Compensation of Officers 經理人報酬
1. Conflict of Interest 利益衝突
1. Indemnification and Exculpation of Directors nd Officers 董事及經理人之補償及免責

MEETINGS OF THE BOARD OF DIRECTORS 董事會

1. Board Meetings 董事會
1. Notice of Board Meetings 董事會通知
1. Participation in Meetings by Video Conference 視訊會議參與董事會
1. Quorum at Board Meetings 董事會之法定出席數
1. Board to Continue in the Event of Vacancy
董事會成員缺額之運作 54. Chairman to Preside 董事會主席
1. Validity of Prior Acts of the Board 董事會先前行為之效力
CORPORATE RECORDS 公司記錄
1. Minutes 議事錄
1. Register of Mortgages and Charges
抵押擔保登記簿
1. Form and Use of Seal 印章之形式和使用 TENDER OFFER AND

ACCOUNTS 公開收購及帳簿

1. Tender Offer 公開收購
1. Books of Account 會計帳簿
1. Financial Year End 會計年度結束

AUDIT COMMITTEE 審計委員會

1. Number of Committee Members 委員會人數
1. Power of Audit Committee 審計委員會之職權

VOLUNTARY DISSOLUTION AND WINDING-UP 自願解散和清算

Voluntary Dissolution and Winding-Up 自願解散和清算

CHANGES TO CONSTITUTION 變更章程

1. Changes to Articles 變更章程
Litigious and Non-Litigious Agent 訴訟及非訴訟代理人
1. Appointment of Litigious and Non-Litigious Agent 委任訴訟及非訴訟代理人

OTHERS

其他 67. ROC Securities Laws and Regulations 中華民國證券法令

THE COMPANIES LAW (REVISED) 開曼群島公司法(及其修正)

COMPANY LIMITED BY SHARES 股份有限公司

AMENDED AND RESTATED ARTICLES OF ASSOCIATION 修訂及重述章程 OF

REGAL HOLDING CO., LTD.

(Adopted by a special resolution passed on [-] 2019) (經 2019 年[06]月[28]日特別決議通過生效)

Table A 表格 A

The regulations in Table A in the First Schedule to the Law (as defined below) do not apply to the Company.

開曼公司法(如后定義)附件一表格 A 中之法令不適用於本公司。

INTERPRETATION 釋義

1. Definitions 定義

1.1 In these Third Amended and Restated Articles, the following words and expressions shall, where not inconsistent with the context, have the following meanings, respectively:

第三次修訂及重述章程中,下列文字及用語於與前後文內容不牴觸之情況下, 應定義如下:

(i) Applicable Law "適用法律" the Applicable Public Company Rules, the Law or such other rules or legislation applicable to the Company; 指公開發行公司規則、開曼公司法或其他適用於公司之規則或法令。
(ii) Applicable Public Company Rules "公開發行公司規則" the ROC laws, rules and regulations (including, without limitation, the Company Law of the ROC, the Securities and Exchange Law of the ROC, the rules and regulations promulgated by the FSC, the rules and regulations promulgated by the TPEx and the rules and regulations promulgated by the TSE, as amended from time to time) affecting public reporting companies or companies listed on any ROC stock exchange or securities market that from time to time are required by the relevant regulator as applicable to the Company;

指相關主管機關隨時針對公開發行公司或任何在臺灣之證券交易所或證券市場上市或上櫃公司訂定之中華民國法律、規則和規章(包括但不限於中華民國公司法、證券交易法、金管會(定義如后)發布之法令規章、證交所(定義如后)或櫃買中心(定義如后)發布之規章制度,及其日後之修訂版本), 而經相關主管機關要求應適用公司者。

the Articles of Association as altered from time to time;
指不時變更之本章程。

the audit committee of the Board, which shall comprise solely of all the Independent Directors of the Company;

指董事會轄下之審計委員會,由公司之全體獨立董事組成。

the board of directors appointed or elected pursuant to the Articles and acting at a meeting of directors at which there is a quorum in accordance with the Articles;

指依本章程指派或選舉之董事會,並依本章程於達法定出席人數之董事會議中行使權限。

for the purpose of the Articles only, comprises of the premium paid on the issuance of any share and income from endowments received by the Company under the Law;

為本章程之目的,係指公司依開曼公司法發行股份之溢價加計受領贈與後之金額。

the Director elected amongst all the Directors as the chairman of the Board;

指由所有董事間選出擔任董事會主席之董事。

Regal Holding Co., Ltd.; 指Regal Holding Co., Ltd.。

a committee of the Board, which shall be comprised of professional individuals and having the functions, in each case, prescribed by the Applicable Public Company Rules;

指董事會轄下,依公開發行公司規則之規定由專業人士組成,並具有所規定之各項職能之一委員會。

the voting mechanism for an election of Directors as described in Article 35.2 hereof;

指本章程第35.2條所規定之選舉董事之投票機制。

the directors for the time being of the Company and shall include any and all Independent Director(s); 指公司當時之董事,包括任一和全部獨立董事。

has the same meaning as in the Electronic Transactions Law;

(iii) Articles "章程"
(iv) Audit Committee "審計委員會"
(v) Board "董事會"
(vi) Capital Reserve "資本公積"
(vii) Chairman "董事長"
(viii) Company "公司"
(ix) Compensation Committee "薪資報酬委員會"
(x) Cumulative Voting "累積投票制"
(xi) Directors "董事"
(xii) Electronic Record "電子紀錄"

(xiii) Electronic Transactions Law

"電子交易法"

(xiv) ESM "興櫃"
(xv) Family Relationship within Second Degree of Kinship "二親等以內之親屬關係"
(xvi) FSC "金管會"
(xvii)Independent Directors "獨立董事"
(xviii) Joint Operation Contract "共同經營契約"
(xix) Law "開曼公司法"
(xx) Lease Contract "營業出租契約"

定義如《電子交易法》之定義。

the Electronic Transactions Law (2003 Revision) of the Cayman Islands;

指開曼群島之《電子交易法》(2003年修訂)。

the emerging stock market of the ROC; 指中華民國之興櫃股票市場。

in respect of a person, means another person who is related to the first person either by blood or by marriage of a member of the family and within the second degree shall include the parents, siblings, grandparents, children and grandchildren of the first person as well as the parents, siblings and grandparents of the first person's spouse;

就任一人而言,指另一人因血緣或婚姻之緣故而與該人有親屬關係,且係屬二親等以內之關係,應包括該任一人之父母、兄弟姊妹、祖父母、子女、孫子女、及該任一人之配偶之父母、兄弟姊妹及祖父母。

the Financial Supervisory Commission of the ROC; 指中華民國金融監督管理委員會。

the Directors who are elected as "Independent Directors" in accordance with the Applicable Public Company Rules or the Articles;

指依公開發行公司規則或本章程選出之獨立董事。

a contract between the Company and one or more person(s) or entit(ies) where the parties thereto agree to pursue the same business venture and jointly bear losses and enjoy profits arising out of such business venture in accordance with the terms thereof;

指公司與他人,或其他機構所訂立之契約,契約各當事人同意,將按契約條款共同經營某一事業,並共擔虧損、共享獲利者。

The Companies Law (as amended) of the Cayman Islands and every modification, reenactment or revision thereof for the time being in force;

指開曼群島之公司法(含其後修訂)及所有對現行法之修正、重新制定或修訂。

a contract or arrangement between the Company and any other person(s) pursuant to which such person(s) lease or rent from the Company the necessary means and assets to operate the whole business of the Company in the name of such person, and as consideration, the Company receives a pre-determined compensation from such person; 指公司與他人所訂立之契約或協議,約定將公司之某些必要機具及資產出租予對方,而該他人以自身名義經營公司之全部營業;公司則自該他人受領一筆事先約定之報酬作為對價。

(xxi) Litigious and Non-Litigious Agent "訴訟及非訴訟代理人"	a person appointed by the Company pursuant to the Applicable Law as the Company's process agent for purposes of service of documents in the relevant jurisdiction and the Company's responsible person in the ROC under the Securities and Exchange Law of the ROC; 指公司為在相關司法管轄地收受文書,而依適用法律所指定之送達代收人並為公司依中華民國證券交易法在中華民國境內之負責人。
(xxii)Management Contract "委託經營契約"	a contract or arrangement between the Company and any other person(s) pursuant to which such person(s) manage and operate the business of the Company in the name of and for the benefit of the Company, and as consideration, such person(s) receive a pre-determined compensation from the Company while the Company continues to be entitled to the profits (or losses) of such business; 公司與他人所訂立之契約或協議,依該契約或協議委託對方以公司名義,並基於公司利益,經營公司之事業,公司則向該方給付一筆事先約定之報酬做為對價;該部分事業之獲利和虧損,仍繼續由公司享有及負擔。
(xxiii) Market Observation Post System "公開資訊觀測站"	the public company reporting system maintained by the TSE; 指證交所(如下定義)維護之公開發行公司申報系統。
(xxiv) Member "股東"	the person registered in the Register of Members as the holder of shares in the Company and, when two or more persons are so registered as joint holders of shares, means the person whose name stands first in the Register of Members as one of such joint holders or all of such persons, as the context so requires; 指股東名冊登記持有公司股份之股東,若為二人以上登記為共同持有股份者,指股東名簿中登記為第一位之共同持有人或全部共同持有人,依其前後文需求適用之。
(xxv) Memorandum "章程大綱"	the memorandum of association of the Company; 指公司章程大綱。
(xxvi) Merger "合併"	means : 指: (a) a "merger" or "consolidation" as defined under the Law ; or 開曼公司法所定義之「併購」或「合併」;或 (b) other forms of mergers and acquisitions which fall within the definition of "merger and/or consolidation" under the Applicable Public Company Rules; 其他符合公開發行公司規則定義之「併購及/ 或合併」。

(xxvii) Month calendar month;

	"月"	指日曆月。
(xxviii)	Notice "通知"	written notice as further provided in the Articles unless otherwise specifically stated; 除另有指明外,指本章程所指之書面通知。
(xxix)	Officer "經理人"	any person appointed by the Board to hold an office in the Company; 任何經董事會指派擔任公司職務之人。
(xxx)	Ordinary Resolution "普通決議"	a resolution passed at a general meeting (or, if so specified, a meeting of Members holding a class of shares) of the Company by not less than a simple majority of the votes cast; 指公司股東會中(或如特別指明,持有特定種類股份之股東會議)以簡單多數決通過的決議。
(xxxi)	Preferred Shares "特別股"	has the meaning given thereto in Article 6; 其意義如本章程第條之定義。 6
(xxxii)	Private Placement "私募"	means, for so long as the shares are traded on the ESM or listed on the TPEx or TSE, the private placement by the Company of shares or other securities of the Company as permitted by the Applicable Public Company Rules; 指股份登錄興櫃或上市櫃期間,由公司依公開發行公司規則私募股份或公司之其他證券。
(xxxiii)	Register of Directors and Officers "董事及經理人名冊"	the register of directors and officers referred to in Article 42 hereof; 本章程第條所指董事及經理人名冊。 42
(xxxiv)	Register of Members "股東名冊"	the register of members of the Company maintained in accordance with the Law and (as long as the shares of the Company are traded on the ESM or listed on the TPEx or TSE) the Applicable Public Company Rules; 指公司依開曼公司法備置之股東名冊,且公司股份登錄興櫃買賣或上市櫃者,則指公司依公開發行公司規則備置之股東名冊。
(xxxv) (xxxvi)	Registered Office "註冊處所" Related Parties	the registered office for the time being of the Company; 指公司當時之註冊營業處所。
	"關係人"	has the meaning as set out in No. 24 of the International Accounting Standard; 定義如國際會計準則第 24 號之定義。
	(xxxvii)Restricted Shares "限制型股票"	has the meaning given thereto in Article 2.5; 其意義如本章程第條之定義。 2.5
(xxxviii)	ROC "中華民國"	Taiwan, the Republic of China; 指臺灣,中華民國。
(xxxix)	Seal "印章"	the common seal or any official or duplicate seal of the Company; 指公司通用圖章或正式或複製之印章。

(xl)	Secretary "秘書"	the person appointed to perform any or all of the duties of secretary of the Company and includes any deputy or assistant secretary and any person appointed by the Board to perform any of the duties of the Secretary; 經指派執行所有公司秘書職務之人,包括任何代理或助理秘書,及任何經董事會指派執行該秘書職務之人。
(xli)	share(s) "股份"	share(s) of par value New Taiwan Dollars 10.00 each in the Company; 指每股面額新台幣元之公司股份。 10.00
(xlii)	Special Resolution "特別決議"	Subject to the Law, means a resolution passed at a general meeting of the Company by a majority of at least two-thirds of the votes cast by such Members who, being entitled to do so, vote in person or by their proxies, or, in the case of Members that are corporations or other non-natural person, by their duly authorised representatives by computing the number of votes to which each Member is entitled; 在不違反開曼公司法情形下,指於公司股東會中, 經有權參與表決之股東親自出席、或經由委託書表決、或經法人股東或非自然人股東合法授權之代表出席表決,經計算每位股東有權表決權數後,以出席股東表決權至少三分之二同意通過之決議;
(xliii)	Subsidiary "附屬公司"	with respect to any company, (1) the entity, more than one half of whose total number of the issued voting shares or the total amount of the share capital are directly or indirectly held by such company; or (2) the entity that such company has a direct or indirect control over its personnel, financial or business operation; 就任一公司而言,指(1)被該公司直接或間接持有超過半數已發行有表決權之股份總數或全部資本總額之公司;或 (2)該公司對其人事、財務或業務經營有直接或間接控制權之公司。
	(xliv)Supermajority Resolution "重度決議"	a resolution passed by a majority vote of the Members present at a general meeting attended by Members who represent two-thirds or more of the total issued shares or, if the total number of shares represented by the Members present at the general meeting is less than two-thirds of the total issued shares, but more than one half of the total issued shares, means instead, a resolution passed by two-thirds or more of votes cast by the Members present at such general meeting; 由代表公司已發行股份總數三分之二以上之股東出席者,指由該等出席股東表決權過半數同意通過之決議;或如出席股東會之股東所代表之股份總數, 少於公司已發行股份總數之三分之二,但超過公司

已發行股份總數之半數時,則指由該等出席股東表

	決權三分之二以上之同意通過之決議。
(xlv) Treasury Shares "庫藏股"	means shares of the Company held in treasury pursuant to the Law and the Articles; 指本公司依開曼公司法及本章程持有庫藏之股份。
(xlvi)TDCC "集保結算所"	the Taiwan Depository & Clearing Corporation; 指臺灣集中保管結算所股份有限公司。
(xlvii) TPEx "櫃買中心"	the Taipei Exchange; 指財團法人中華民國證券櫃檯買賣中心。
(xlviii) TSE "證交所"	the Taiwan Stock Exchange Corporation; and 臺灣證券交易所股份有限公司。
(xlix) Year "年"	calendar year. 日曆年。

1.2 In the Articles, where not inconsistent with the context: 本章程中,於內容不牴觸之情況下:
(a) words denoting the plural number include the singular number and vice versa; 複數詞語包括單數含義,反之亦然;
(b) words denoting the masculine gender include the feminine and neuter genders; 陽性詞語包括陰性及中性含義;
(c) words importing persons include companies, associations or bodies of persons whether corporate or not; 人包括公司、組織或個人團體,不論是否為公司;
(d) the words:- 文字
- (i) "may" shall be construed as permissive; and "得"應被解釋為"可以";
- (ii) "shall" shall be construed as imperative; "應"應被解釋為"必須"。
(e) "written" and "in writing" include all modes of representing or reproducing words in visible form, including the form of an Electronic Record; "書面"和"以書面形式"包括所有以可視形式呈現的重述或複製之文字模式 ,包括電子紀錄;
(f) a reference to statutory provision shall be deemed to include any amendment or re-enactment thereof; 所提及任何法律或規章之規定應包括該規定之增補或重新制定;
(g) unless otherwise provided herein, words or expressions defined in the Law shall bear the same meaning in the Articles; and 除另有規定,於開曼公司法定義之文字或意義於本章程應有相同解釋;且
(h) Section 8 of the Electronic Transactions Law shall not apply to the extent that it imposes obligations or requirements in addition to those set out in the Articles.

除本章程明定者外,電子交易法第八條所規定的各項義務及要求均不適用

1.3 In the Articles expressions referring to writing or its cognates shall, unless the contrary intention appears, include facsimile, printing, lithography, photography, electronic mail and other modes of representing words in visible form. 本章程中,除非有相反之意思,「書面」包含傳真、列印、印刷、相片、電子郵件及其他以可見方式顯示文字之態樣。
1.4 Headings used in the Articles are for convenience only and are not to be used or relied upon in the construction hereof. 本章程之標題僅為方便之用,不應用以或據以解釋本章程。

SHARES 股份

2. Power to Issue Shares 發行股份之權力

。

2.1 Subject to the Applicable Law, Articles and any resolution of the Members to the contrary, and without prejudice to any special rights previously conferred on the holders of any existing shares or class of shares, the Board shall have the power to issue any unissued shares of the Company on such terms and conditions as it may determine and any shares or class of shares (including the issue or grant of options, warrants and other rights, renounceable or otherwise in respect of shares) may be issued with such preferred, deferred or other special rights or such restrictions, whether in regard to dividend, voting, return of capital, or otherwise as the Company may by resolution of the Members prescribe, provided that no share shall be issued at a discount except in accordance with the Law and the Applicable Public Company Rules.

除適用法律、本章程或股東會另有決議外,於未損及任何現有股份或股別持有人之特別權利下,董事會有權依其決定之條件發行任何公司尚未發行之股份, 且得依股東決議發行任何就股息、表決權、資本返還或其他事項具有優先權、遞延權或其他特殊權利或限制之股份或股別(包括就股份所發行得棄權或其他種類之選擇權、認股權憑證和其他權利),惟除依開曼公司法規定及公開發行公司規則外,不得折價發行股票。

2.2 Unless otherwise provided in the Articles, the issue of new shares of the Company shall be approved by a majority of the Directors at a meeting attended by two-thirds 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 authorized capital of the Company. 除本章程另有規定外,公司發行新股應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之同意,並限於公司之授權資本內為之。
2.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, where the Company increases its issued share capital by issuing new shares for cash consideration in the ROC, the Company shall allocate 10% of the total amount of the new shares to be issued, for offering in the ROC to the public ("Public Offering Portion") unless it is not necessary or appropriate, as determined by the FSC or the TPEx or TSE (as the case may be) for the Company to conduct the aforementioned public offering or otherwise provided by Applicable Law. However, if a percentage higher than the aforementioned 10% is resolved by the Members in a general meeting by Ordinary Resolution to be offered, the percentage determined by such resolution

shall prevail and shares corresponding to such percentage shall be reserved as Public Offering Portion. The Company may also reserve 10% to 15% of such new shares for subscription by the employees of the Company and its Subsidiaries (the "Employee Subscription Portion"). The Company may prohibit such employees from transferring the shares so subscribed within a certain period; provided, however, that such a period cannot be more than two years.

股份登錄興櫃買賣或上市櫃期間,本公司在中華民國境內辦理現金增資發行新股時,除適用法律另有規定或經金管會或櫃買中心或證交所(依其情形適用之 )認為公司無須或不適宜辦理外,公司應提撥發行新股總額百分之十,在中華民國境內對外公開發行(下稱「公開銷售部分」);然若股東會以普通決議另為較高比率之決議者,從其決議,並提撥相當於該等較高比率之股份作為公開銷售部分。公司得保留發行新股總額百分之十至百分之十五供本公司及附屬公司之員工認購(下稱「員工認股部分」)。公司對該等員工認購之新股,得限制在一定期間內不得轉讓,但其期間最長不得超過二年。

2.4 Unless otherwise resolved by the Members in general meeting by Ordinary Resolution, where the Company increases its issued share capital by issuing new shares for cash consideration pursuant to Article 2.3 hereof, after allocation of the Public Offering Portion, including, for the avoidance of doubt, any percentage in excess of 10% of the total amount of the new shares to be issued for offering in the ROC to the public as resolved by the Members in general meeting be offered pursuant to Article 2.3, and the Employee Subscription Portion pursuant to Article 2.3 hereof, the Company shall make a public announcement and notify each Member in writing that he is entitled to exercise a pre-emptive right to purchase his pro rata portion of the remaining new shares, to be issued in the capital increase for cash consideration. The Company shall state in such announcement and notices to the Members the procedures for exercising such pre-emptive rights and that if any Member fails to purchase his pro rata portion of such remaining newly-issued shares within the prescribed period, such Member shall be deemed to forfeit his pre-emptive right to purchase such newly-issued shares. Where an exercise of the pre-emptive right may result in fractional entitlement of a Member, the entitlements (including fractional entitlements) of two or more Members may be combined to jointly subscribe for one or more whole new shares in the name of a single Member, subject to compliance with such directions and terms and conditions as determined by the Board and the Applicable Public Company Rules. If the total number of the new shares to be issued has not been fully subscribed for by the Members within the prescribed period, the Company may consolidate such shares into the public offering tranche or offer any un-subscribed new shares to a specific person or persons in such manner as is consistent with the Applicable Public Company Rules.

除經股東會另以普通決議為不同決議外,公司依本章程第 2.3 條辦理現金增資發行新股時,於依本章程第 2.3 條提撥公開銷售部分(為免疑義,包含公司依第 2.3 條增資發行新股,股東會決議提撥高於發行新股總額百分之十之股份在中華民國境內對外公開發行,其超過發行新股總額百分之十的部分)及員工認股部分後,應公告及書面通知原有股東,其有權按照原有股份比例優先認購剩餘新股。公司應在前開公告中聲明行使此優先認股權之方式,及若任何股東逾期不認購者,視為喪失其權利。原有股東持有股份按比例不足分認一新股者,得依董事會決定之條件及公開發行公司規則,合併其認股權而以單一股東名義共同認購一股或多股;原有股東於前述時間內未認足者,公司得就未認購部分依符合公開發行公司規則之方式辦理公開銷售或洽特定人認購。

2.5 Subject to the Applicable Law, the Company may issue new shares with restricted rights ("Restricted Shares") to employees of the Company and its Subsidiaries with the sanction of a Supermajority Resolution provided that Article 2.3 hereof shall not apply in respect of the issue of such shares. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the terms of issue of Restricted Shares, including but not limited to the number of Restricted Shares so issued, issue price of Restricted Shares and other related matters shall be in accordance with the Applicable Public Company Rules.

於不違反或牴觸適用法律之前提下,公司得經股東會重度決議發行限制員工權利之新股(下稱「限制型股票」)予本公司及附屬公司之員工,不適用本章程第 2.3 條之規定。股份登錄興櫃買賣或上市櫃期間,限制型股票之發行條件,包括但不限於發行數量、發行價格及其他相關事項,應符合公開發行公司規則。

2.6 The pre-emptive right of Members under Article 2.4 shall not apply in the event that new shares are issued due to the following reasons or for the following purposes: 本章程第 2.4 條規定之股東優先認股權於公司因以下原因或基於以下目的發行新股時,不適用之:
(a) in connection with a Merger, spin-off, or pursuant to any reorganization of the Company; 公司合併、分割,或為公司重整;
(b) in connection with meeting the Company's obligations under share subscription warrants and/or options, including those rendered in Articles 2.8 and 2.11 hereof; 公司為履行認股權憑證及/或選擇權下之義務,包括本章程第 2.8 條及第 2.11 條所規定者;
(c) in connection with the issue of Restricted Shares in accordance with Article 2.5 hereof; 公司依本章程第 2.5 條規定發行限制型股票;
(d) in connection with meeting the Company's obligations under convertible bonds or corporate bonds vested with rights to acquire shares; 公司為履行可轉換公司債或附認股權公司債下之義務;
(e) in connection with meeting the Company's obligations under Preferred Shares vested with rights to acquire shares; or 公司為履行附認股權特別股下之義務;或
(f) in connection with Private Placement of the securities issued by the Company. 公司進行私募有價證券時。
2.7 The Company shall not issue any unpaid shares or partly paid-up shares. 公司不得發行任何未繳納股款或繳納部分股款之股份。
2.8 Notwithstanding Article 2.5 hereof, the Company may, upon approval by a majority of the Directors at a meeting attended by two-thirds or more of the total number of the Directors, adopt one or more employee incentive programmes and may issue shares or options, warrants or other similar instruments, to employees of the Company and its Subsidiaries, and for the avoidance of doubt, resolution of the Members is not required. 縱有本章程第 2.5 條之規定,公司得經董事會三分之二以上董事出席及出席董事

超過二分之一之同意,通過一個以上之員工獎勵措施,並得發行股份或選擇權、認股權憑證或其他類似之證券予公司及其附屬公司之員工;為免疑義,上開事項無需另經股東會決議通過。

2.9 Options, warrants or other similar instruments issued in accordance with Article 2.8 above are not transferable save by inheritance. 依前述本章程第 2.8 條發行之選擇權、認股權憑證或其他類似之證券不得轉讓, 但因繼承者不在此限。
2.10 Directors of the Company and its Subsidiaries shall not be eligible for Restricted Shares pursuant to Article 2.5 hereof or the incentive programmes pursuant to Article 2.8 hereof, provided that directors who are also employees of the Company or its Subsidiaries may subscribe for Restricted Shares or participate in an incentive programme in their capacity as an employee and not as a director of the Company or its Subsidiaries.

公司及其附屬公司之董事非本章程第 2.5 條所定發行限制型股票及第 2.8 條所定獎勵措施之對象,但倘董事亦為公司或其附屬公司之員工,該董事得基於員工身分(而非董事身分)認購限制型股票或參與獎勵措施。

2.11 The Company may enter into agreements with employees of the Company and/or the employees of its Subsidiaries in relation to the incentive programme approved pursuant to Article 2.8 above, whereby employees may subscribe for, within a specific period, a specific number of the shares. The terms and conditions of such agreements shall be no less restrictive on the relevant employee than the terms specified in the applicable incentive programme.

公司得與其員工及/或其附屬公司之員工就前述本章程第 2.8 條所定之獎勵措施簽訂契約,約定於一定期間內,員工得認購特定數量之公司股份。此等契約之條款對相關員工之限制不得少於其所適用之獎勵措施所載條件。

3. Redemption and Purchase of Shares 贖回及買回股份

3.1 Subject to the Law and Applicable Public Company Rules, the Company is authorised to issue shares which are to be redeemed or are liable to be redeemed at the option of the Company or a Member. 在不違反開曼公司法規定及公開發行公司規則之情形下,公司得發行將由或應由公司或股東行使贖回權或贖回選擇權的股份。
3.2 Subject to the Applicable Public Company Rules, the Company is authorised to make payments in respect of the redemption of its shares out of capital or out of any other account or fund authorised for this purpose in accordance with the Law. 於依開曼公司法規定授權之範圍內,且不違反公開發行公司規則之前提下,授權公司得自資本或其他帳戶或其他資金中支付贖回股份之股款。
3.3 The redemption price of a redeemable share, or the method of calculation thereof, shall be fixed by the Board at or before the time of issue. 得贖回股份之贖回價格或其計算方式,應於股份發行前由董事會訂之。
3.4 Every share certificate relating to redeemable share shall indicate that the share is redeemable. 有關得贖回股份之股票應載明該等股份係可贖回。
3.5 Subject to the Applicable Law and the Articles, the Company may, upon approval by a majority of the Directors at a meeting attended by two-thirds or more of the total number of the Directors, purchase its own shares (including any redeemable shares)

on such terms and in such manner as the Directors may determine and hold them as Treasury Shares in accordance with the Applicable Law PROVIDED THAT if any purchase of the Company's own shares involves any immediate cancellation of shares of the Company, such repurchase of shares is subject to approval by the Members by way of an Ordinary Resolution and the number of shares of the Company to be cancelled shall be allocated among all the Members as of the date of such cancellation on a pro rata basis (as rounded up or down to the nearest whole number as determined by the Directors) based on the then prevailing percentage of shareholding of the Members, unless otherwise provided for in the Law or the Applicable Public Company Rules.

在不違反適用法律規定及本章程之情況下,本公司得依董事會三分之二以上董事出席及出席董事過半數同意所定之條件及方式,買回其自身股份(包括可贖回之股份),並依據適用法律規定作為庫藏股由本公司持有。如本公司擬購買其股份並立即銷除所購買之本公司股份者,該買回需經股東會普通決議通過, 且除開曼公司法或公開發行公司規則另有規定外,銷除所買回股份,應依股東於註銷股份當日所持股份比例減少之(四捨五入至董事決定之整數位)。

Upon approval by Members by way of an Ordinary Resolution to repurchase and cancel shares of the Company, the repurchase price may be paid in any manner authorized by the Law, including in cash or in kind, provided that where any repurchase price is to be paid in kind, the monetary equivalent value of such payment in kind shall be (a) assessed by an ROC certified public accountant before being submitted by the Board to the Members for approval as part of the Ordinary Resolution authorising the repurchase and cancellation of shares of the Company; and (b) agreed to individually by each Member who will be receiving the repurchase price in kind. Without prejudice to this Article 3.5, in the case of a repurchase of shares by the Company for purposes of changing the currency denomination of share capital of the Company, consent of the holders of the shares subject to such repurchase shall not be required.

經股東會以普通決議通過之買回並註銷公司股份,得以適用法律所允許之方式 ,包含以現金或其他財產,支付買回股款;惟以其他財產支付買回股款時,該財產之價值應:(a)於董事會提交股東會決議前,送交中華民國會計師查核簽證 ,作為普通決議授權買回並註銷公司股份之依據,及(b)經收受以其他財產支付買回股款之各股東同意。縱有本章程第 3.5 條之規定,公司為變更票面額而買回公司股份時,為完成票面額之變更,無需取得各該相關股東之同意。

3.6 In the event that the Company proposes to purchases any share traded on the ESM or listed on the TPEx or TSE pursuant to the preceding Article, the resolution of the Board approving such proposal and the implementation thereof should be reported to the Members in the next general meeting in accordance with the Applicable Public Company Rules. Such reporting obligation shall also apply even if the Company does not implement the proposal to purchase its shares traded on the ESM or listed on the TPEx or TSE for any reason.

本公司如依前條規定買回登錄興櫃買賣或上市櫃之股份者,應依公開發行公司規則之規定,將董事會決議及執行情形,於最近一次之股東會報告;其因故未買回登錄興櫃買賣或上市櫃之股份者,亦同。

3.7 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company is authorised to purchase any share traded on the ESM or listed on the TPEx or TSE in accordance with the following manner of purchase: 股份登錄興櫃買賣或上市櫃期間,公司有權依下列買回方式以買回任何登錄興櫃買賣或上市櫃之股份:

(a) the total price of the shares purchased by the Company shall not exceed the sum of retained earnings minus earnings distribution resolved by the Board or the general meeting, plus the following realized capital reserve: 買回股份之總金額,不得逾保留盈餘減除公司董事會或股東會已決議分派之盈餘及下列已實現之資本公積之金額:
(i) the premium received from the disposal of assets that has not been booked as retained earnings; 尚未轉列為保留盈餘之處分資產之溢價收入;
(ii) the premium paid on the issuance of any share and income from endowments received by the Company provided however that income from the shares shall not be included before such shares have been transferred to others; 發行股份之溢價及本公司受領贈與所得之總金額。但受領之物為本公司股份者,於未再出售前不予計入;
(b) the maximum number of shares purchased by the Company shall not exceed ten percent of the total number of issued and outstanding shares of the Company; and

買回股份之總數量,不得超過公司已發行股份總數百分之十;及

(c) the purchase shall be at such time, at such price and on such other terms as determined and agreed by the Board in its sole discretion provided however that:

買回之時點、價格及其他條件應由董事會自行決定,惟:

such purchase transactions shall be in accordance with the laws and regulations of the ROC relating to securities transactions and Applicable Public Company Rules; and 相關買回交易應依中華民國證券法令之規定及公開發行公司規則辦理;且
such purchase transactions shall be in accordance with the Law. 相關買回交易應符合開曼公司法。
3.8 Subject to Article 3.5 and the Applicable Public Company Rules, the redemption or repurchase price may be paid in any manner permissible under the Law as determined by the Board. 在不違反本章程第 3.5 條及公開發行公司規則之情形下,本公司得依董事會決定及開曼公司法允許之任何方式,支付贖回或買回股款。
3.9 A delay in payment of the redemption price shall not affect the redemption but, in the case of a delay of more than thirty 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 banks holding "A" licenses (as defined in the Banks and Trust Companies Law (Revised) of the Cayman Islands) in the Cayman Islands for thirty day deposits in the same currency. 股份贖回款項之給付遲延不影響股份之贖回,惟如遲延超過三十日,應按董事會經適當查詢後所預估可代表開曼群島持有 A 級執照(定義如開曼群島銀行及

信託公司法(修訂版)所示)之銀行同類貨幣三十日之定存利率,支付自到期日至實際支付款項期間之利息。

3.10 The Directors may exercise as they think fit the powers conferred on the Company by Section 37(5) of the Law (payment out of capital) but only if and to the extent that the redemption could not otherwise be made (or not without making a fresh issue of shares for this purpose). 限於無法以其他方式贖回(或非另為此發行新股,無法贖回)之情形及範圍下 ,董事會始可於其認為適當時,行使開曼公司法第 37 條第(5)項(從資本中撥款

支付)賦予公司之權限。

3.11 Subject as aforesaid, the Directors may determine, as they think fit all questions that may arise concerning the manner in which the redemption of the shares shall or may be effected. 限於前述範圍內,有關股份贖回應實行或可實行之方式,而可能產生之一切問題,董事會得自為適當決定。
3.12 No share may be redeemed unless it is fully paid-up. 除股款已全數繳清,不得贖回該股份。
3.13 The Board may designate as Treasury Shares any of its shares that it purchases or redeems, or any shares surrendered to it, in accordance with the Applicable Law. 董事會得依適用法律之規定,指定任何本公司購買、贖回或經放棄予本公司之股份作為庫藏股。
3.14 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 of the Company) may be made to the Company in respect of a Treasury Share. 對於庫藏股,不得配發或支付股利予公司,亦不得就公司之資產為任何其他分配(無論係以現金或其他方式)予公司(包括公司清算時對於股東的任何資產分配)。
3.15 The Company shall be entered in the Register of Members as the holder of the Treasury Shares provided that: 公司應以庫藏股持有人之身份載入股東名冊,惟:
(d) 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; 不得因任何目的將公司視同股東,且公司不得就庫藏股行使任何權利,意圖行使該權利者,應屬無效;
(e) a Treasury Share shall not be voted, directly or indirectly, at any meeting of the Company and shall not be counted in determining the total number of issued shares at any given time, whether for the purposes of the Articles or the Law. 於公司任一會議中,庫藏股均不得直接或間接參與表決,且無論係為本章程或開曼公司法之目的,如欲決定任何特定時點之已發行股份總數時,庫藏股亦不應計入。
3.16 After the Company purchases the shares traded on the ESM or listed on the TPEx or TSE, any proposal to transfer the Treasury Shares to the employees of the Company and its Subsidiaries at a price below the average actual repurchase price must be approved by Special Resolution in the next general meeting and the items required by the Applicable Public Company Rules shall be specified in the notice of the general

meeting and may not be proposed as an extemporary motion. The aggregate number of Treasury Shares resolved at all general meetings and transferred to the employees of the Company and its Subsidiaries shall not exceed 5% of the total issued shares, and each employee may not subscribe for more than 0.5% of the total issued shares in aggregate. The Company may prohibit such employees from transferring such Treasury Shares within a certain period; provided, however, that such a period cannot be more than two years.

公司買回登錄興櫃買賣或上市櫃之股份後,以低於實際買回股份之平均價格轉讓庫藏股予公司或附屬公司員工之任何議案,應經最近一次股東會特別決議通過,且公開發行公司規則要求之事項應於股東會開會通知中載明,而不得以臨時動議提出。歷次股東會通過且轉讓予公司及附屬公司員工之庫藏股總數,累計應不得超過已發行股份總數的 5%,且每一名員工認購總數累計不得超過已發行股份總數的 0.5%。公司買回自己之股份轉讓予員工者,得限制在一定期間內不得轉讓,但其期間最長不得超過二年。

3.17 Subject to Article 3.16 and the Applicable Public Company Rules, Treasury Shares may be disposed of by the Company on such terms and conditions in accordance with the Applicable Law as determined by the Directors. 除本章程第 3.16 條及公開發行公司規則規定者外,公司得由董事會依據適用法律之規定所決定之條款及條件處分庫藏股。

4. Rights Attaching to Shares 股份所附權利

Subject to Article 2.1, the Memorandum and the Articles, other contractual obligations or restrictions that the Company is bound by and any resolution of the Members to the contrary and without prejudice to any special rights conferred thereby on the holders of any other shares or class of shares, the share capital of the Company shall be divided into shares of a single class the holders of which shall, subject to the provisions of the Articles: 除本章程第 2.1 條、章程大綱及本章程另有規定、公司依契約另負其他義務或受其他限制、及股東另為不同決議者外,且在不損及任何股份及股別之股份持有人之特別權利之範圍內,公司之股份應只有單一種類,其股東依本章程規定:

(a) be entitled to one vote per share; 每股有一表決權;
(b) be entitled to such dividends as recommended by the Board and approved by the Members at general meeting; 享有董事會所提議並經股東會決議之股息;
(c) in the event of a winding-up or dissolution of the Company, whether voluntary or involuntary or for the purpose of a reorganization or otherwise or upon any distribution of capital, be entitled to the surplus assets of the Company; and 於公司清算或解散時(無論該清算或解散係自願或非自願、或係為重整或其他目的、或於分配資本時),有權受領公司剩餘資產之分派;及
(d) generally be entitled to enjoy all of the rights attaching to shares. 得享有一般附加於股份上之全部權利。
5. Share Certificates 股票
5.1 The Company may issue shares in uncertificated/scripless form or issue share certificates. Where share certificates are issued, every Member shall be entitled to a certificate issued under the Seal (or a facsimile thereof), which shall be affixed or imprinted with the authority of the Board, specifying the number and, where appropriate, the class of shares held by such Member. The Board may by resolution determine, either generally or in a particular case, that any or all signatures on certificates may be printed thereon or affixed by mechanical means. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, shares of the Company shall be issued in uncertificated/scripless form unless the issuance of share certificates is required by the provisions of the Applicable Public Company Rules. 公司得發行實體股票或以無實體發行之。公司如發行實體股票,各股東有權獲得蓋有印章之股份憑證(或其複本),該印章由董事會依其權限所鈐印,憑證上並載明股東之持股股數及股別(如有)。董事會得決議於一般或特定情況下 ,憑證之任一或所有簽名得以印刷或機器方式為之。股份登錄興櫃買賣或上市櫃期間,除依公開發行公司規則應發行實體股票者外,公司股份應以無實體發行。
5.2 If any share certificate shall be proved to the satisfaction of the Board to have been worn out, lost, mislaid, or destroyed the Board may cause a new certificate to be issued and request an indemnity for the lost certificate if it sees fit. 如股票塗汚、磨損、遺失或損壞,經提出董事會滿意之證據,董事會得換發新股票。如董事會認為適當,並得請求遺失股票之賠償。
5.3 Share may not be issued in bearer form. 不得發行無記名股份。
5.4 When the Company shall issue share certificates pursuant to Article 5.1 hereof, the Company shall deliver the share certificates to the subscribers within thirty (30) days from the date such share certificates may be issued pursuant to the Law, the Memorandum, the Articles, and the Applicable Public Company Rules, and shall make a public announcement prior to the delivery of such share certificates pursuant to the Applicable Public Company Rules.

公司依本章程第 5.1 條發行實體股票時,公司應於該等實體股票依開曼公司法、章程大綱、本章程及公開發行公司規則規定得發行之日起三十日內,交付實體股票予認股人,並應於交付該等實體股票前,依公開發行公司規則辦理公告。

5.5 Where the Company shall issue the shares in uncertificated /scripless form, the Company shall upon the issue of such shares cause the name of the subscriber and other particulars to be entered onto the Register of Members in accordance with the Law and the Applicable Public Company Rules. The Company shall deliver the uncertificated/scripless shares to the subscribers by recording the issuance of uncertificated/scripless shares on the book-entry system of the TDCC within thirty (30) days from the date such uncertificated/scripless shares may be issued pursuant to the Law, the Memorandum, the Articles, and the Applicable Public Company Rules, and shall make a public announcement prior to the delivery of such uncertificated /scripless shares pursuant to the Applicable Public Company Rules.

公司應發行無實體股票時,應依開曼公司法及公開發行公司規則規定,於發行時使認購人姓名及其他事項載明於股東名冊。公司應於該等無實體股票依開曼公司法、章程大綱、本章程及公開發行公司規則規定得發行之日起三十日內,透過集保結算所帳簿劃撥系統交付無實體股票予認股人,並應於交付該等無實體股票前 ,依公開發行公司規則辦理公告。

6. Preferred Shares 特別股

6.1 The Company may by Special Resolution designate one or more classes of shares with preferred or other special rights as the Company, by Special Resolution, may determine (shares with such preferred or other special rights, the "Preferred Shares"), and cause to be set forth in the Articles. 公司得以特別決議,發行一種或一種以上類別具有優先或其他特別權利之股份 (下稱「特別股」),並於本章程中明訂特別股之權利及義務。
6.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the rights and obligations of Preferred Shares may include (but not limited to) the following terms and shall be consistent with the Applicable Public Company Rules: 股份登錄興櫃買賣或上市櫃期間,特別股之權利及義務得包含(但不限於)下列項目,且應符合公開發行公司規則之規定:
(a) the order of priority and fixed amount or fixed ratio of allocation of dividends and bonus on Preferred Shares; 特別股之股息及紅利分配之順序、固定額度或固定比率;
(b) the order of priority and fixed amount or fixed ratio of allocation of surplus assets of the Company; 公司剩餘財產分配之順序、固定額度或固定比率;
(c) the order of priority for or restriction on the voting right(s) (including declaring no voting rights whatsoever) of the Members holding the Preferred Shares; 特別股股東表決權之順序或限制(包括宣佈無表決權);
(d) the number, method or formula for Preferred Shares to be converted into common shares (for the avoidance of doubt, in accordance with the Applicable Public Company Rules, a public company shall not issue Preferred Shares to be converted into multiple common shares); 特別股轉換成普通股之轉換股數、方法或轉換公式(但依公開發行公司規則規定,公開發行公司不得發行得轉換成複數普通股之特別股);
(e) the method by which the Company is authorized or compelled to redeem the Preferred Shares, or a statement that redemption rights shall not apply; and 公司經授權或被迫贖回特別股之方式或不適用贖回權之聲明;及
(f) other matters concerning rights and obligations incidental to Preferred Shares. 有關特別股之附隨權利及義務等其他事項。

REGISTRATION OF SHARES 股份登記

7. Register of Members 股東名冊

(a) For so long as shares are traded on the ESM or listed on the TPEx or TSE, the Board shall cause to be kept a Register of Members which may be kept outside the Cayman Islands at such place as the Directors shall appoint and which shall be maintained in accordance with the Law and the Applicable Public Company Rules. 股份登錄興櫃買賣或上市櫃期間,董事會應備置一份股東名冊,備置地點得為

開曼群島境外經董事會認為適當之處所,並應依開曼公司法及公開發行公司規則維護之。

(b) In the event that the Company has shares that are not traded on the ESM or listed on the TPEx or TSE, the Company shall also cause to be kept a register of such shares in accordance with Section 40 of the Law. 若公司有未登錄興櫃買賣或上市櫃之股份者,公司應依開曼公司法第 40 條備置此等股票之名冊。

8. Registered Holder Absolute Owner 登記持有人為絕對所有人

Except as required by law: 除法令另有規定外:

(a) no person shall be recognised by the Company as holding any share on any trust; and 公司無須承認因信託而持有股份之人;且
(b) no person other than the Member shall be recognised by the Company as having any right in a share. 除股東外,公司無須承認任何人對股份享有任何權利。

9. Transfer of Registered Shares 記名股份轉讓

9.1 Title to shares traded on the ESM or listed on the TPEx or TSE may be evidenced and transferred in a manner consistent with the Applicable Public Company Rules (including through the book-entry system of the TDCC). 登錄興櫃買賣或上市櫃之股份,其所有權之證明及移轉得依符合公開發行公司規則之方式(包括透過集保結算所帳簿劃撥系統)為之。
9.2 All transfers of shares which are in certificated form may be effected by an instrument of transfer in writing in any usual form or in any other form which the Board may approve and shall be executed by or on behalf of the transferor and, if the Board so requires, by or on behalf of the transferee. Without prejudice to the foregoing, the Board may also resolve, either generally or in any particular case, upon request by either the transferor or transferee, to accept mechanically executed transfers. Notwithstanding the foregoing, an instrument of transfer shall not be required for a repurchase of shares by the Company for purposes of changing the currency of share capital of the Company.

以實體發行之股票,其轉讓得依一般書面格式、或董事會通過之其他書面格式為之。該等書面應由讓與人或以讓與人之名義簽署,惟如董事會要求時,該等書面得僅由受讓人簽署。於不違反前述規定之前提下,董事會得應讓與人或受讓人之要求,一般性地或針對個案,決議接受機械方式簽署之轉讓書面。縱有前述規定,公司為變更票面額而買回股份時,無需以股份轉讓之書面為之。

9.3 The Board may refuse to recognise any instrument of transfer in respect of shares in certificated form unless it is accompanied by the certificate in respect of the shares to which it relates and by such other evidence as the Board may reasonably require to show the right of the transferor to make the transfer. 就實體股票之轉讓,除提供相關股份之股票及董事會合理要求得證明讓與人係有權轉讓之其他證據外,董事會得拒絕承認任何轉讓文件。

9.4 The joint holders of any share may transfer such share to one or more of such joint holders, and the surviving holder or holders of any share previously held by them jointly with a deceased Member may transfer any such share to the executors or administrators of such deceased Member. 股份共同持有人得轉讓該股份予其他一名或多名共同持有人,且先前與死亡股東共同持有股份之存續股份持有人,得轉讓該等股份予該死亡股東之執行人或管理人。

9.5 The Board may in its absolute discretion and without assigning any reason therefor refuse to register the transfer of a share in certificated form in the event such registration of transfer would (i) conflict with the Applicable Law; or (ii) conflict with the Memorandum and/or the Articles. If the Board refuses to register a transfer of any share, the Secretary shall, within three months after the date on which the transfer was lodged with the Company, send to the transferor and transferee notice of the refusal.

若登記該轉讓將致下列情事者,董事會得毋須檢具任何理由自行決定拒絕實體股份轉讓之登記:(i)違反適用法律;或(ii)違反章程大綱或本章程。如董事會拒絕登記股份移轉,於該轉讓登記向公司提出之日起三個月內,秘書應將拒絕通知寄送與讓與人及受讓人。

10. Transmission of Registered Shares 記名股份移轉

10.1 In the case of the death of a Member, the survivor or survivors where the deceased Member was a joint holder, and the legal personal representatives of the deceased Member where the deceased Member was a sole holder, shall be the only persons recognised by the Company as having any title to the deceased Member's interest in the shares. Nothing herein contained shall release the estate of a deceased joint holder from any liability in respect of any share which had been jointly held by such deceased Member with other persons. Subject to the provisions of Section 39 of the Law, for the purpose of this Article, legal personal representative means the executor or administrator of a deceased Member or such other person as the Board may, in its absolute discretion, decide as being properly authorised to deal with the shares of a deceased Member.

如股東死亡,其共同持有股份之他尚存共同持有人,或如為單獨持有股份者, 其法定代理人,為公司唯一承認有權享有該死亡股東之股東權益之人。死亡股東之財產就其所共同持有之股份所生之義務,不因本章程之規定而免除。依開曼公司法第 39 條規定,本條所稱法定代理人係指該死亡股東之執行人或管理人、或依董事會裁量決定之其他經適當授權處理該股份事宜之人。

10.2 Any person becoming entitled to a share in consequence of the death or bankruptcy of any Member may be registered as a Member upon such evidence as the Board may deem sufficient or may elect to nominate some person to be registered as a transferee of such share.

因股東死亡、破產而對股份享有權利之人,於董事會認為證據充足時得登記為股東,或選擇指定他人登記為股份受讓人。

10.3 On the presentation of the evidence as the Board may require to prove the title of the transferor, the transferee shall be registered as a Member. Notwithstanding the foregoing, the Board shall, in any case, have the same right to decline or suspend registration or refuse registration as stipulated in Article 9.3 hereof as it would have had in the case of a transfer of the share by that Member before such Member's death or bankruptcy, as the case may be.

經檢附董事會要求證明讓與人為所有權人之文件與董事會時,應登記受讓人為股東。縱有上述規定,如董事會於該喪失權利之股東尚未死亡或破產時,有權拒絕或暫停股東登記或依本章程第 9.3 條拒絕登記,董事會於任何情況下應享有與該情形相同之拒絕或暫停登記之權利。

10.4 Where two or more persons are registered as joint holders of a share or shares, then in the event of the death of any joint holder or holders the remaining joint holder or holders shall be absolutely entitled to the said share or shares and the Company shall recognise no claim in respect of the estate of any joint holder except in the case of the last survivor of such joint holders.

如有二位或以上之人登記為股份共同持有人,而共同持有人中有人死亡時,尚存之共同持有人就該股份有絕對之所有權,且除該共同持有人為最後尚存之共同持有人外,公司不承認任何對該共同持有人遺產之權利主張。

ORDINARY RESOLUTION, SPECIAL RESOLUTION AND SUPERMAJORITY RESOLUTION 普通決議、特別決議及重度決議

11. Alteration of Capital 變更資本

11.1 The Company may from time to time by Ordinary Resolution alter the conditions of its Memorandum to:

公司得隨時以普通決議變更章程大綱中之以下事項:

(a) increase its share capital by new shares of such sum, to be divided into shares of such classes and amount, as the resolution shall prescribe; 以發行新股增加依普通決議所定之股本,及此等股本所得分成之股份種類及金額得享有的權利;
(b) consolidate and divide all or any of its share capital into shares of a larger amount than its existing shares; 將全部或部分股份合併且分割為較現有股份面額大之股份;
(c) convert all or any of its paid up shares into stock and reconvert that stock into paid up shares of any denomination; 將全部或一部已繳納股款之股份轉換為任何面額之已繳納股款之股份;
(d) sub-divide its existing shares, or any of them into shares of a smaller amount provided that in the subdivision the proportion between the amount paid and the amount, if any, unpaid on each reduced share shall be the same as it was in case of the share from which the reduced share is derived and may by such resolution determine that, as between the holders of the shares resulting from such sub-division, one or more of the shares may have any such preferred, deferred or other rights or be subject to any such restrictions as compared with the other or others as the Company has power to attach to unissued or new shares; or

將現有股份之全部或一部再分割為較小金額股份,惟,每一再分割股份之已繳股款與未繳股款(如有)應按原股份再分割之比例等比例減少之,且公司得以普通決議,使該等再分割之股份,享有優先、遞延或其他權利,或受其他公司就未發行股份或新股得賦加之限制;及

(e) cancel any shares which, 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. 銷除任何於決議通過之日尚未為任何人取得或同意取得之股份,並註銷與所銷除股份等值之資本。
11.2 The Board may settle as it considers expedient any difficulty which arises in relation to any consolidation and division under the last preceding Article and in particular but without prejudice to the generality of the foregoing may issue certificates in respect of fractions of shares or arrange for the sale of the shares representing fractions and the distribution of the new proceeds of sale (after deduction of the expenses of such sale) in due proportion amongst the Members who would have been entitled to the fractions, and for this purpose the Board may authorise some person to transfer the shares representing fractions to their purchaser or resolve that such net proceeds be paid to the Company for the Company's benefit. Such purchaser will

not be bound to see to the application of the purchase money nor will his title to the shares be affected by any irregularity or invalidity in the proceedings relating to the sale.

為達成公司依前條規定合併或分割股份之目的,董事會得為任何其認為適當之相應措施;於無礙前述目的之情形下,包括但不限於發行表彰畸零部分之股份 ,或出售該等畸零部分之股份,並將所得股款(扣除出售費用後)按比例發放予有權受領之股東。為此,董事會得授權他人轉讓該等表彰畸零部分之股份予各該買受人,或決議將上述扣除相關費用之股款淨額,為公司之利益支付予公司。如相關出售程序中有任何異常或無效情事,各該買受人就股款之用途不負監督義務,其股份所有人之權益亦不受影響。

12. Special Resolution and Supermajority Resolution 特別決議及重度決議

12.1 Subject to the Law and the Articles, the Company may from time to time by Special Resolution:

在不違反開曼公司法及本章程之情況下,公司得隨時經特別決議:

(a) change its name; 變更其名稱;
(b) alter or add to the Articles; 修改或增加章程;
(c) alter or add to the Memorandum with respect to any objects, powers or other matters specified therein; 修改或增加章程大綱有關公司目的、權力或其他特別載明之事項;
(d) reduce its share capital and any capital redemption reserve fund; or 減少資本及資本贖回準備金;或
(e) effect a Merger under the Law;in the event the Company participates in the merger and is dissolved thereafter, and the trading of Company shares on the stock exchange market shall be terminated consequently, while the surviving or the newly incorporated company is not a listed or OTC company, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company. 進行開曼公司法之合併,但公司因參與合併後消滅而致終止上市,且存續

或新設之公司為非上市(櫃)公司者,應經本公司已發行股份總數三分之二以上股東之同意行之。

12.2 Subject to the Law, the Company may, by Special Resolution, issue securities by way of Private Placement within the territory of the ROC in accordance with Applicable Public Company Rules; provided that, for issuance of corporate bonds which do not involve the grant of a warrant, option, or right of conversion or otherwise grant the holders of the bonds the right to acquire equity or similar rights by way of Private Placement within the territory of the ROC, the Company may do so by resolution of the Board in different tranches within one year from the date of the resolution of the Board in accordance with Applicable Public Company Rules.

在不違反開曼公司法規定之情形下,公司得以特別決議在中華民國境內依公開發行公司規則進行有價證券之私募;如係於中華民國境內私募普通公司債(即未附有認股權、選擇權、轉換權或得使持有人獲得公司股份之其他相似權利的公司債),公司得依公開發行公司規則逕以董事會決議並於董事會決議之日起一年內分次辦理。

12.3 Subject to the Law and Article 12.4 hereof, the following actions by the Company shall require the approval of the Members by a Supermajority Resolution: 於不違反開曼公司法和本章程第 12.4 條之情形下,公司之下列行為應取得股東重度決議之許可:
(a) effecting any capitalization of distributable dividends and/or bonuses and/or any other amount prescribed under Article 17 hereof; 將得分派之股息及/或紅利及/或其他第17條所定款項撥充資本;
(b) effecting any Merger (except for any Merger which falls within the definition of "merger" and/or "consolidation" under the Law, which requires the approval of the Company by Special Resolution only) or spin-off of the Company; provided, however, that the trading of Company shares on the stock exchange market shall be terminated because the Company participates in the merger and is dissolved thereafter, or in the acquisition by a company under general assumption or transfer, or in the acquisition by share exchange, or spin-off, while the surviving, or the transferee company, or the newly incorporated company is not a listed or OTC company, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company. 合併(除符合開曼公司法所定義之「併購及/或合併」須特別決議)或分割;但公司因參與合併後消滅、概括讓與、股份轉換或分割而致終止上市, 且存續或新設之公司為非上市(櫃)公司者,應經本公司已發行股份總數
(c) entering into, amend, or terminate any Lease Contract, Management Contract or Joint Operation Contract; 締結、變更或終止營業出租契約、委託經營契約或共同經營契約;

三分之二以上股東之同意行之。

(d) he transferring of the whole or any essential part of the business or assets of the Company; provided, however, that the trading of Company shares on the stock exchange market shall be terminated because the Company transferred its business or assets to another company, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company;or 讓與其全部或主要部分之營業或財產;但公司因讓與其營業或資產而終止上市,且受讓公司為非上市(櫃)公司者,應經本公司已發行股份總數三分之二以上股東之同意行之;或
(e) acquiring or assuming the whole business or assets of another person, which has a material effect on the Company's operation;provided, however, that the trading of Company shares on the stock exchange market shall be terminated because of the preceding event, the resolution of the general meeting shall be adopted by two-thirds or more of the votes of the shareholders who represent the total number of issued shares of the Company. 取得或受讓他人的全部營業或財產而對公司營運有重大影響者;但公司因

前揭情事而終止上市,應經本公司已發行股份總數三分之二以上股東之同意行之。

12.4 Subject to the Law and Applicable Public Company Rules, the Company may be wound up voluntarily: 在不違反開曼公司法及公開發行公司規則之情形下,公司得以下列決議方式自願解散:
(a) if the Company resolves by Ordinary Resolution that it be wound up voluntarily because the Company is unable to pay its debts as they fall due; or 如公司係因無法清償到期債務而決議自願解散者,經普通決議;或
(b) if the Company resolves by Special Resolution that it be wound up voluntarily for reasons other than set out in Article 12.4(a) above. 如公司係因前述第12.4條(a)款以外之事由而決議自願解散者,經特別決議。
12.5 Subject to the Applicable Law, the Company may by Supermajority Resolution, distribute its Capital Reserve, in whole or in part, by issuing new shares which shall be distributed as bonus shares to its existing Members in proportion to the number of shares being held by each of them or by cash. 在不違反適用法律規定之情形下,公司得以重度決議,將其資本公積之一部或全部,按股東所持股份比例,以發行新股(作為紅利股份)或現金之形式,分

配予股東。

13. Variation of Rights Attaching to Shares 股份權利之變更

If, at any time, the share capital is divided into different classes of shares, the rights attached to any class (unless otherwise provided by the terms of issue of the shares of that class) may, whether or not the Company is being wound-up, be varied with the sanction of a Special Resolution passed at a general meeting of the holders of the shares of the class. Notwithstanding the foregoing, if any modification or alteration in the Articles is prejudicial to the preferential rights of any class of shares, such modification or alteration shall be adopted by a Special Resolution and shall also be adopted by a Special Resolution passed at a separate meeting of Members of that class of shares. 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 varied by the creation or issue of further shares ranking pari passu therewith. To any such meeting all the provisions of the Articles relating to general meetings shall apply mutatis mutandis.

無論公司是否已清算,如公司資本分為不同種類之股份,除該類股份發行條件另有規範外,該類股份之權利得經該類股份持有人之股東會以特別決議變更之。縱如前述規定,如章程之任何修改或變更將損及任一種類股份的優先權,則相關之修改或變更應經特別決議通過,並應經該類受損股份股東另行召開之股東會特別決議通過。除該類股份發行條件另有明確規範外,各股份持有人就各該股份之優先權或其他權利不受其他同等順位股票之創設或發行而影響。就各類股份持有人之股東會,應準用本章程有關股東會之規定。

DIVIDENDS AND CAPITALISATION 股息及撥充資本

14. Dividends 股息

14.1 The Board may, subject to approval by the Members by way of Ordinary Resolution

or, in the case of Article 12.3(a), Supermajority Resolution and subject to the Articles and any direction of the Company in general meeting, declare a dividend to be paid to the Members in proportion to the number of shares held by them, and such dividend may be paid in cash or shares.

董事會經股東會以普通決議通過後,或於章程第 12.3(a)條所述情況下,依重度決議通過後,於不違反章程及股東會之指示下,依各股東持股比例發放股息予股東,且股息得以現金或股份發放。

14.2 Subject to the Applicable Law, no dividends or other distribution shall be paid except out of profits of the Company, realised or unrealised, out of share premium account or any reserve, fund or account as otherwise permitted by the Law. Except as otherwise provided by the rights attached to any shares, all dividends and other distributions shall be paid according to the number of the shares that a Member holds. If any share is issued on terms providing that it shall rank for dividend as from a particular date, that share shall rank for dividends accordingly. 於不違反適用法律情形下,除以公司已實現或未實現利潤、股份發行溢價帳戶或開曼公司法允許之公積、準備金或其他款項支付股息或為其他分派外,公司不得發放股息或為其他分派。除股份所附權利另有規定者外,所有股息及其他分派應依股東持有股份比例計算之。如股份發行條件係從一特定日期開始計算股利,則該股份之股利應依此計算。
14.3 Subject to the Law and this Article and except as otherwise provided by the rights attached to any shares, the Company may distribute profits in accordance with a proposal for profits distribution approved by the Board and sanctioned by the Members by an Ordinary Resolution, in annual general meetings. 除開曼公司法、本章程或股份所附權利另有規定者外,本公司盈餘分派依董事會通過之盈餘分派提案,經股東常會以普通決議通過分派之。
14.4 If there is profit for the year (defined below), the Company shall set aside no less than one per cent (1%) of the profit as employee compensation and no more than three per cent (3%) of the profit as compensation for the Directors. However, if the Company has accumulated losses in previous years, it shall reserve an amount of the pre-tax profit for offsetting the accumulated losses. The employee compensation referred to in this Article 14.4 shall be distributed in the form of stock or cash and may be distributed to employees of the Company's Subsidiaries, if such employees satisfy certain qualifications as may be resolved by the Board from time to time. For the purpose of this Article 14.4, "profit" means the profit before tax and before the compensation for employees and Directors are set aside.

本公司年度如有獲利(定義如后),應提撥不低於百分之一(1%)之獲利為員工酬勞,及不高於百分之三(3%)之獲利為董事酬勞。但公司尚有累積虧損時 ,應預先保留彌補數額。本第 14.4 條所稱之員工酬勞應以股票或現金為之,對象包括符合一定條件之從屬公司員工,其資格由本公司董事會決定。本第 14.4 條之「獲利」係指公司估列員工酬勞及董事酬勞前之稅前淨利。

14.5 The Company operates in a market for specific demands and customized products and is in the growth stage. The Board shall prepare the dividend proposal by taking into account the profit of the year, overall development, financial plans, capital need, projection of the industry and the Company's prospects and so on and submit the proposal for the Members' approval. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, if there are profits, in making the profits distribution recommendation, the Board shall set aside out of the profits of the Company for each financial year: (i) a reserve for payment of tax for the relevant financial year; (ii) an amount to offset losses incurred in previous years; (iii) ten per cent (10%) as reserve ("Statutory Reserve"); and (iv) a special surplus reserve as required by the applicable securities authority of the ROC under the Applicable Public Company Rules. If there should be any remaining profits, subject to the discretion of the Directors when preparing the dividend proposal, after combining all or part of the accumulated undistributed profits in the previous years and the reversed special surplus reserve, the combined amount shall be allocated as dividends to the Members in proportion to their shareholdings. Subject to the Law and the Applicable Public Company Rules and unless otherwise resolved by the Board and the Members, and after having considered the financial, business and operational factors of the Company, the dividends shall not be less than fifty per cent (50%) of profit after tax of the relevant year. The distribution may be made by way of cash dividends or by way of stock dividends or a combination thereof, provided that, the cash dividends shall not be less than thirty per cent (30%) of the total amount of dividends payable. 本公司營運係屬特定需求且商品客製化的利基市場,處於成長階段,由董事會視本公司各該會計年度之盈餘、整體發展、財務規劃、資本需求、產業展望及本公司未來前景等,並由董事會擬具股東股利分派議案,提請股東會決議分派之。股份登錄興櫃買賣或上市櫃期間,董事會於盈餘分派提案時,應於每會計年度盈餘中先提列:(i)支付相關會計年度稅款之準備金;(ii)彌補過去虧損之數額;(iii)百分之十(10%)之盈餘公積(下稱「法定盈餘公積」);及(iv)中華民國證券主管機關依公開發行公司規則要求之特別盈餘公積。如尚有盈餘,董事會於擬具股東股利分派議案時得考量是否合併經迴轉之特別盈餘公積併同以往年度累積之未分配盈餘之全部或一部,作為股東股利,依股東持股比例進行分派。依開曼公司法及公開發行公司規則,除董事會及股東會另行決議外,在考量財務、業務及經營因素後,股利以不低於當年度稅後盈餘之百分之五十(50% )為原則。股東股利得以現金、股票或兩者互相配合方式分派,惟其中現金股利不得低於百分之三十(30%)。

14.6 The Board shall fix any date as the record date for determining the Members entitled to receive any dividend or other distribution. 董事會應擇定基準日決定有權獲配股息或其他分派之股東。
14.7 For the purpose of determining Members entitled to receive payment of any dividend or other distributions, the Directors may provide that the Register of Members be closed for transfers for five (5) days before the relevant record date or such other period consistent with the Applicable Public Company Rules subject to compliance with the Law. 為決定有權獲配股息或其他分配之股東,董事會得決定股東名冊之變更於相關

基準日前五日、或其他符合公開發行公司規則及開曼公司法規定之期間內,不得為之。

14.8 No unpaid dividend shall bear interest as against the Company. 公司就未分派之股息概不支付利息。

15. Capital Reserve and Power to Set Aside Profits 資本公積及盈餘之提撥

15.1 The Board may, before declaring a dividend, set aside out of the surplus or profits of the Company, such sum as it thinks proper as a reserve to be used to meet contingencies or for meeting the deficiencies for implementing dividend distribution plans or for any other purpose to which those funds may be properly applied. Pending application, such sums may be in the absolute discretion of the Directors either be employed in the business of the Company or invested in such investment as Directors may from time to time think fit, and need not be kept separate from other assets of the Company. The Directors may also, without placing the same to reserve, carry forward any profit which they decide not to distribute.

董事會得於分派股息前,自公司盈餘或利潤中提撥部分其所認適當之準備金以支應或有支出、或填補執行股利分配計畫不足之數額或為其他妥適使用之目的。該等款項於運用前,得由董事會全權決定用於公司業務或依董事會隨時認為之適當投資,且無須與公司其他資產分離。董事會亦得不提撥準備金而保留不予分配之利潤。

15.2 Subject to any direction from the Company in general meeting, the Directors may on behalf of the Company exercise all the powers and options conferred on the Company by the Law in regard to the Capital Reserve. 於不違反股東會指示下,董事會得代表公司就資本公積行使開曼公司法賦予公司之權力及選擇權。

16. Method of Payment 付款方式

16.1 Any dividend, interest, or other monies payable in cash in respect of the shares may be paid by wire transfer to the Member's designated account or by cheque or draft sent through the post directed to the Member at such Member's address in the Register of Members, or to such person and to such address as the holder may in writing direct.

任何股息、利息或股份相關之現金支付得以匯款轉帳至股東指定帳戶、或以支票或匯票郵寄至股東名冊所載股東地址、或該股東以書面指定之第三人及其地址之方式支付之。

16.2 In the case of joint holders of shares, any dividend, interest or other monies payable in cash in respect of shares may be paid by cheque or draft sent through the post directed to the address of the holder first named in the Register of Members, or to such person and to such address as the holder may in writing direct. If two or more persons are registered as joint holders of any shares any one can give an effectual receipt for any dividend paid in respect of such shares.

於共同持有股份之情形,任何股息、利息或股份相關之現金支付,得以支票或匯票郵寄至股東名冊所載第一列名持有人地址、或該持有人以書面指定之第三人及其地址之方式支付之。如二人以上之人登記為股份共同持有人,任一人皆有權於收訖該股份之股息後,出具有效之收據。

16.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the payment of any dividend shall comply with the Applicable Public Company Rules and the Law. 於股份登錄興櫃買賣或上市櫃期間內,任何股利之支付應遵守公開發行公司規則及開曼公司法。

17. Capitalisation 撥充資本

Subject to the Applicable Law and Article 12.3(a), the Board may capitalise any sum for the time being standing to the credit of the Capital Reserve or other reserve accounts or to the credit of the profit and loss account or otherwise available for distribution by applying such sum in paying up unissued shares to be allotted as fully paid bonus shares pro rata to the Members.

在不違反適用法律或章程第 12.3(a)條之情形下,董事會得以資本公積、其他準備金帳戶或損益帳戶之餘額或其他可供分配之款項,繳足未發行股份之股款,以按股東持股比例發放股票紅利予股東,以撥充資本。

MEETINGS OF MEMBERS 股東會

18. Annual General Meetings 股東常會

18.1 The Company shall hold a general meeting as its annual general meeting within six months following the end of each fiscal year, which shall be called by the Board. 公司應於每一會計年度終了後六個月內由董事會召集股東常會。
18.2 Subject to Article 18.1, the annual general meeting of the Company may be held at such time and place as the Board shall determine. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, unless otherwise provided by the Law, the general meetings shall be held in the ROC. If the Board resolves to hold a general meeting outside the ROC, the Company shall apply for the approval of the TPEx or TSE (as the case may be) within two days after the Board adopts such resolution. Where a general meeting is to be held outside the ROC, the Company shall engage a professional stock affairs agent in the ROC to handle the administration of such general meeting (including but not limited to the handling of the voting of proxies submitted by Members).

在不違反本章程第 18.1 條之情形下,本公司股東常會應於董事會決定之時間及地點召開。股份登錄興櫃買賣或上市櫃期間,除開曼公司法另有規定外,股東會應於中華民國境內召開。如董事會決議在中華民國境外召開股東會,公司應於董事會決議後二日內申報櫃買中心或證交所(依其情形適用之)核准。於中華民國境外召開股東會時,公司應委任一中華民國境內之專業股務代理機構, 受理該等股東會行政事務(包括但不限於受理股東委託行使表決權事宜)。

19. Extraordinary General Meetings 股東臨時會

19.1 General meetings other than annual general meetings shall be called extraordinary general meetings. 股東常會外所召集之股東會,為股東臨時會。
19.2 The Board may convene an extraordinary general meeting of the Company whenever in their judgment such a meeting is necessary or is desirable. 董事會隨時依其判斷而認有必要時,得召集股東會。
19.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Board shall on a Member's requisition as defined in Article 19.4 forthwith proceed to convene an extraordinary general meeting of the Company. 股份登錄興櫃買賣或上市櫃期間,經股東請求(如本章程第 19.4 條所定義)時 ,董事會應立即召集股東臨時會。
19.4 A Member's requisition set forth in Article 19.3 is a requisition of one or more Members of the Company holding in the aggregate at the date of deposit of the requisition not less than three per cent (3%) of the total number of issued shares of the Company which as at that date have been held by such Member(s) for at least one

year. 本章程第 19.3 條所稱之股東請求,係指股東一人或數人提出之請求,且於提出請求時,其已繼續一年以上合計持有已發行股份總數百分之三以上股份者。

19.5 The Member's requisition must state in writing the matters to be discussed at the extraordinary general meeting and the reason therefor. 股東請求須以書面記明提議於股東臨時會討論之事項及理由。
19.6 If the Board does not within fifteen (15) days from the date of the deposit of the Member's requisition dispatch the notice of an extraordinary general meeting, the requisitionists, may themselves convene an extraordinary general meeting in the same manner, as nearly as possible, as that in which general meetings may be convened by the Board. If it is proposed that the extraordinary general meeting be held outside the ROC, an application shall be submitted by such requisitionists to the TPEx or TSE (as the case may be) for its prior approval. 如董事會於股東提出請求日起十五日內未為股東臨時會召集之通知,提出請求之股東得以與董事會召開股東會之相同方式(盡量相似)自行召集股東臨時會。如召開股東臨時會之地點位於中華民國境外,提出請求之股東應事先申報櫃

買中心或證交所(依其情形適用之)核准。

19.7 Subject to the Law, one or more Members continuously holding more than fifty per cent (50%) of the total number of issued shares of the Company for at least three months may themselves convene an extraordinary general meeting in the same manner, as nearly as possible, as that in which general meetings may be convened by the Board. If it is proposed that the extraordinary general meeting be held outside the ROC, an application shall be submitted by such requisitionists to the TPEx or TSE (as the case may be) for its prior approval. The calculation of the holding period and holding number of shares in the preceding paragraph shall be based on the holding at the time immediately prior to the relevant book close period, during which the Company closed its Register of Members.

在不違反開曼公司法情形下,繼續三個月以上持有已發行股份總數過半數股份之股東,得以與董事會召開股東會之相同方式(盡量相似)自行召集股東臨時會。如召開股東臨時會之地點位於中華民國境外,召集股東臨時會之股東應事先申報櫃買中心或證交所(依其情形適用之)核准。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。

19.8 Subject to the Law, not only under the condition that the Board does not or is unable to convene a meeting of Members, any Independent Director of the Audit Committee may, for the benefit of the company, convene a meeting of Members when it is deemed necessary.

在不違反開曼公司法情形下,審計委員會之獨立董事成員除董事會不為召集或不能召集股東會外,得為公司利益,於必要時,召集股東會。

20. Notice 通知

20.1 Before the shares are traded on the ESM or listed on the TPEx or TSE, at least five days' notice of a general meeting shall be given to each Member entitled to attend and vote thereat, stating the date, place and time at which the meeting is to be held and the general nature of business to be conducted at the meeting.

股份登錄興櫃買賣或上市櫃前,股東會之召開,應至少於五日前通知各有權出

席及表決之股東,並載明會議召開之日期、地點及時間及召集事由。

20.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, at least thirty days' notice of an annual general meeting, and at least fifteen days' notice of an extraordinary general meeting shall be given to each Member entitled to attend and vote thereat, stating the date, place and time at which the meeting is to be held and the general nature of the business to be considered at the meeting. The notice may, as an alternative, be given by means of electronic transmission, after obtaining a prior written consent from the recipient(s) thereof.

股份登錄興櫃買賣或上市櫃期間,股東常會之召開,應至少於三十日前,股東臨時會之召開,應至少於十五日前,通知各有權出席及表決之股東,並載明會議召開之日期、地點及時間及召集事由。開會通知於取得相對人之事前書面同意後,得以電子傳輸方式為之。

20.3 Prior to the shares being traded on the ESM or listed on the TPEx or TSE, the accidental omission to give notice of a general meeting to, or the non-receipt of a notice of a general meeting by, any person entitled to receive notice shall not invalidate the proceedings at that meeting. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the accidental omission to give notice of a general meeting to, or the non-receipt of a notice of a general meeting by, any person shall be handled in accordance with Article 23.4.

股份登錄興櫃買賣或上市櫃前,公司意外漏發股東會通知予有權收受通知之人、或有權收受通知之人漏未收到股東會通知,股東會之程序不因之而無效。股份登錄興櫃買賣或上市櫃期間,如公司意外漏發股東會通知予有權收受通知之人、或有權收受通知之人漏未收到股東會通知,應依照本章程第 23.4 條辦理。

20.4 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Board shall fix a record date for determining the Members entitled to receive notice of and to vote at any general meeting of the Company in accordance with Applicable Public Company Rules and close its Register of Members accordingly in accordance with Applicable Public Company Rules. 股份登錄興櫃買賣或上市櫃期間,董事會應依公開發行公司規則擇定基準日以

決定得收受股東會通知及得表決之股東,並相應地停止股東名冊記載之變更。

20.5 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company shall announce to the public the notice of a general meeting, the proxy instrument, agendas and materials relating to the matters to be reported and discussed in the general meetings, including but not limited to, election or discharge of Directors, in accordance with Article 20.2 hereof, and shall transmit the same via the Market Observation Post System in accordance with Applicable Public Company Rules. If the voting power of a Member at a general meeting shall be exercised by way of a written ballot, the Company shall also send the written document for the Member to exercise his voting power together with the above mentioned materials in accordance with Article 20.2. The Directors shall prepare a meeting handbook of the relevant general meeting and supplemental materials, which will be made available to all Members and shall be transmitted to the Market Observation Post System in accordance with the Applicable Public Company Rules twenty-one (21) days prior to the annual general meetings or, in the case of extraordinary general meetings, fifteen (15) days prior to such meeting.

股份登錄興櫃買賣或上市櫃期間,公司應依本章程第 20.2 條的規定,一併公告股東會開會通知書、委託書用紙、有關承認案與討論案(包含但不限於選任或解任董事之議案)等各項議案之案由及說明資料,並依公開發行公司規則傳輸至公開資訊觀測站;其採行書面行使表決權者,應將上述資料及書面行使表決權用紙,併同寄送給股東。董事會應依公開發行公司規則,於股東常會召開二十一日前,或於股東臨時會召開十五日前,備妥股東會議事手冊和補充資料供所有股東索閱,並傳輸至公開資訊觀測站。

20.6 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the following matters shall be stated in the notice of a general meeting, with a summary of the major content to be discussed, and shall not be proposed as an extemporary motion; the summary of the major contents may be posted on the website designated by the ROC competent authority in charge of securities affairs or the company, and such website shall be indicated in the above notice: 股份登錄興櫃買賣或上市櫃期間,下列事項,應載明於股東會召集通知並說明

其主要內容,且不得以臨時動議提出;其主要內容得置於中華民國境內之證券主管機關或公司指定之網站,並應將其網址載明於通知。

(a) election or discharge of Directors, 選舉或解任董事;
(b) alteration of the Memorandum or Articles, 修改章程大綱或本章程;
(c) (i) dissolution, Merger, share swap or spin-off, (ii) entering into, amending, or terminating any Lease Contract, Management Contract or Joint Operation Contract, (iii) transfer of the whole or any essential part of the business or assets of the Company, and (iv) acquisition or assumption of the whole of the business or assets of another person, which has a material effect on the operations of the Company, (i)解散、合併、股份轉換或分割,(ii)締結、變更或終止營業出租契約、委託經營契約或共同經營契約,(iii)讓與公司全部或主要部分營業或財產,及 (iv)取得或受讓他人全部營業或財產而對公司營運有重大影響者;
(d) ratification of an action by Director(s) who engage(s) in business for himself or on behalf of another person that is within the scope of the Company's business (including but not limited to lifting Directors' and Officers' non-compete obligations), 許可董事為自己或他人為屬於公司營業範圍內之行為(包括但不限於解除董事及經理人競業禁止);
(e) distribution of the whole or part of the surplus profit of the Company in the form of new shares, capitalization of Capital Reserve and any other amount in accordance with Article 17, 以發行新股或以資本公積或本章程第 17 條所規定之其他金額撥充資本之方式分派全部或部分盈餘;
(f) making distributions of new shares or cash out of the Statutory Reserve, the premium received on the issuance of any shares and income from endowments received by the Company to its Members, 將法定盈餘公積及發行股票溢價或受領贈與之所得以發行新股或現金方式分配予原股東;
(g) Private Placement of any equity-related securities to be issued by the Company, 公司私募發行具股權性質之有價證券;
(h) reduction of capital, and 減資;及
(i) application for the approval of ceasing its status as a public company. 申請停止公開發行。
20.7 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Board shall keep the Memorandum and Articles, minutes of general meetings, financial statements, the Register of Members, and the counterfoil of any corporate bonds issued by the Company at the Registered Office (if applicable) and the Company's stock affairs agent located in the ROC. Members may request, from time to time, by submitting document(s) evidencing his interests involved and indicating the designated scope of the inspection, access to inspect, review or make copies of the foregoing documents; the Company shall make the Registered Office (if applicable) or the Company's stock affairs agent located in the ROC to provide with the access. 股份登錄興櫃買賣或上市櫃期間,董事會應將公司章程大綱及章程、股東會議事錄、財務報表、股東名冊以及公司發行的公司債存根簿備置於註冊處所(如有適用)及公司於中華民國境內之股務代理機構。股東得隨時檢具利害關係證明文件,指定查閱範圍,請求檢查、查閱、抄錄或複製,公司並應令註冊處所(如有適用)或公司於中華民國境內之股務代理機構提供。
20.8 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company shall make available all the statements and records prepared by the Board and the report prepared by the Audit Committee which will be submitted to the Members at the annual general meeting at the Registered Office (if applicable) and its stock affairs agent located in the ROC ten (10) days prior to such annual general meeting in accordance with Applicable Public Company Rules. Members may inspect and review the foregoing documents from time to time and may be accompanied by their lawyers or certified public accountants for the purpose of such inspection and review.

股份登錄興櫃買賣或上市櫃期間,公司應依公開發行公司規則之規定,將董事會準備之所有表冊,及審計委員會擬提交股東常會所準備之報告書,於股東常會十日前備置於註冊處所(如有適用)及公司位於中華民國境內之股務代理機構。股東可隨時檢查和查閱前述文件,並可偕同其律師或會計師進行檢查和查閱。

20.9 The Board or other authorized conveners of Members' meetings may require the Company, the Registered Office (if applicable) or the stock affairs agent located in the ROC to provide with the Register of Members. 董事會或其他召集權人召集股東會者,得請求公司、註冊處所(如有適用)或公司位於中華民國境內之股務代理機構提供股東名簿。

21. Giving Notice 寄發通知

21.1 Any Notice or document, whether or not to be given or issued under the Articles from the Company to a Member, shall be in writing either by delivering it to such Member in person or by sending it by letter mail or courier service to such Member at his registered address as appearing in the Register of Members or at any other address supplied by him to the Company for the purpose or, as the case may be, by transmitting it to any such address. For the purposes of this Article, a notice may be sent via electronic means if so agreed to by the shareholder in writing.

任何通知或文件,不論是否由公司依本章程所寄送予股東者,應以書面由專人

親自送達或或信件或快遞服務之方式寄送至股東名冊所載該股東之地址或該股東為此目的指示之其他地址。為本條之目的,其通知經股東書面同意者,得以電子方式為之。

21.2 Any Notice or other document shall be deemed to be effective when it is sent in accordance with Articles 20 and 21 of these Articles. Any Notice or document may be given to a Member either in the Chinese language or the English language, subject to due compliance with all Applicable Law, rules and regulations. This Article shall apply mutatis mutandis to the service of any document by a Member on the Company under the Articles.

任何通知或其他文件根據本章程第 20 條及第 21 條發送時,即生效力。在符合所有適用法律、規則及規定之前提下,得以中文或英文作成,發送予股東。股東依本章程之規定送達任何文件予公司時,應準用本條之規定。

22. Postponement of General Meeting 股東會延期

The Board may postpone any general meeting called in accordance with the provisions of the Articles provided that notice of postponement is given to each Member before the time for such meeting. A notice stating the date, time and place for the postponed meeting shall be given to each Member in accordance with the provisions of the Articles provided that in the event that the Members resolve to postpone the general meeting to a specified date which is not more than five days, Articles 20.1, 20.2, 20.3, 20.4, 20.5 and 21 do not apply and notice of the adjournment shall not be required.

董事會得於依本章程規定召集之股東會會議開始前,發出延期通知。該通知應載明延期會議召開之日期、時間及地點,並應依本章程規定送達各股東。如股東會決議延期在五日內之特定日期舉行股東會,則不適用本章程第 20.1 條、第 20.2 條、第 20.3 條、第 20.4 條、第 20.5 條及第 21 條之規定,且毋須延期通知。

23 Quorum and Proceedings at General Meetings 股東會之法定出席數及議事程序

23.1 No resolutions shall be adopted unless a quorum is present. Unless otherwise provided for in the Articles, Members present in person or by proxy or in the case of a corporate Member, by corporate representative, representing more than one-half of the total issued shares of the Company entitled to vote, shall constitute a quorum for any general meeting.

除非出席股東代表股份數已達法定出席股份數,股東會不得為任何決議。除章程另有規定外,代表已發行有表決權股份總數過半數之股東親自出席、委託代理人出席或由法人股東代表人出席,應構成股東會之法定出席股份數。

23.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Board shall submit business reports, financial statements and proposals for distribution of profits or allocation of losses prepared by it for the purposes of annual general meetings of the Company for ratification by the Members in a manner consistent with the Applicable Public Company Rules. After ratification by the Members at the general meeting, the Board shall distribute copies of or announce to the public the ratified financial statements and the Company's resolutions on distribution of profits or allocation of losses, to each Member or otherwise make the same available to the Members in accordance with the Applicable Public Company Rules.

股份登錄興櫃買賣或上市櫃期間,董事會應依符合公開發行公司規則所定之方

式,將其所備妥之營業報告書、財務報表、及盈餘分派或虧損撥補之議案,提交於股東常會供股東承認。經股東於股東會承認後,董事會應將經承認之財務報表及公司盈餘分派或虧損撥補議案之決議副本寄送或公告各股東,或依公開發行公司規則以其他方式提供之。

23.3 Unless otherwise provided in the Articles, a resolution put to the vote of the meeting shall be decided on a poll. 除本章程另有規定者外,會議決議之表決應以投票方式決定之。
23.4 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, if and to the extent permitted under the Law, nothing in the Articles shall prevent any Member from initiating proceedings in a court of competent jurisdiction for an appropriate remedy in connection with the convening of any general meeting or the passage of any resolution in violation of applicable laws or regulations or the Articles within 30 days after passing of such resolution. The Taiwan Taipei District Court, ROC, may be the court for adjudicating any disputes arising out of the foregoing. 股份登錄興櫃買賣或上市櫃期間,於開曼公司法允許之前提下,本章程之內容不妨礙任何股東於決議作成後三十日內,以股東會之召集程序或決議方法有違反法令或本章程,向有管轄權之法院提起訴訟,尋求有關之適當救濟。因前述事項所生之爭議,得以臺灣臺北地方法院為訴訟管轄法院。
23.5 Unless otherwise expressly required by the Law, the Memorandum or the Articles, any matter which has been presented for resolution, approval, confirmation or adoption by the Members at any general meeting may be passed by an Ordinary Resolution. 除開曼公司法、章程大綱或本章程另有明文規定者外,任何於股東會上提交股

東決議、同意、確認或承認者,均應以普通決議為之。

23.6 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, member(s) holding one per cent (1%) or more of the Company's total issued shares, may propose to the Company in writing or by electronic transmission one matter for discussion at an annual general meeting. Prior to the relevant book close period, during which the Company closed its Register of Members, the Company shall give a public notice in such manner as permitted by Applicable Law specifying the place, the method and a period of not less than ten (10) days for Members to submit proposals. Proposals submitted for discussion at an annual general meeting shall not be included in the agenda of the annual general meeting where (a) the proposing Member(s) holds less than one cent (1%) of the Company's total issued shares, (b) the matter of such proposal may not be resolved by a general meeting; (c) the proposing Member(s) has proposed more than one proposal (d) the proposal containing more than 300 words or (e) the proposal is submitted to the Company after the date fixed and announced by the Company for accepting Member(s)' proposal(s). A Member's proposal for urging the Company to promote public interests or fulfill its social responsibilities may still be included in the list of proposals to be discussed at a Meeting of Members by the Board.

股份登錄興櫃買賣或上市櫃期間,於相關之股東名冊停止過戶期間前,持有已發行股份總數百分之一以上股份之股東,得以書面或電子方式向公司提出一項股東常會議案。於相關之股東名冊停止過戶期間前,公司應依適用法律所許可之方式與時間辦理公告,敘明受理股東提案之處所、方式及不少於十日之受理期間。如該提案股東提案超過一項,均不列入議案。董事會得不將下列提案列入議案:(a)提案股東持股未達已發行股份總數百分之一者;(b)該提案事項非股東會所得決議者;(c)該提案股東提案超過一項者;(d)議案超過三百字或(e)該提案於公告受理期間截止日後提出者。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,董事會仍得列為股東會討論之議案。

23.7 The rules and procedures of general meetings shall be established by the Board and approved by an Ordinary Resolution, and such rules and procedures shall be in accordance with the Law, these Articles and the Applicable Public Company Rules. 股東會之議事規則及程序應由董事會訂定,並經股東會普通決議通過,且該議事規則及程序應依開曼公司法,本章程及公開發行公司規則予以訂定。

24. Chairman to Preside 會議主席

24.1 In the event that the general meeting is convened by the Board, the Chairman shall act as chairman at all meetings of the Members at which such person is present. In his absence the Directors who are present at the meeting of Members shall elect one from among themselves to act as the chairman at such meeting in lieu of the Chairman; where as for a Members' meeting convened by any other person having the convening right, he/she shall act as the chairman of that meeting provided, however, that if there are two or more persons having the convening right, the chairman of the meeting shall be elected from among themselves.

股東會由董事會召集者,董事長如出席,應擔任股東會主席。如其未出席,應由出席股東會之董事互選出會議主席;股東會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。

24.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the chairman at all meetings of the Members shall be appointed or elected in accordance with the Applicable Public Company Rules. 股份登錄興櫃買賣或上市櫃期間,股東會主席應依公開發行公司規則指派或選舉會議主席。

25. Voting on Resolutions 股東表決

25.1 Subject to any rights, privileges or restrictions attached to any share, every Member who (being an individual) is present in person or by proxy or (in the case of a corporation or other non-natural person) by duly authorized corporate representative(s) or by proxy shall have one vote for every share of which he is the holder. A Member who holds shares for benefit of others, need not use all his votes or cast all the votes he holds in the same way as he uses his votes in respect of shares he holds for himself. The qualifications, scope, methods of exercise, operating procedures and other matters with respect to exercising voting power separately shall comply with the Applicable Public Company Rules. 在不影響其股份所附有之任何權利或限制下,每一親自出席或委託代理人出席

之自然人股東,或經由其合法授權之代表親自出席或委託代理人出席之公司或非自然人股東,就其所持有的每一股份均有一表決權。股東係為他人持有股份時,股東得主張分別行使表決權,其分別行使表決權之資格條件、適用範圍、行使方式、作業程序及其他事項,應依公開發行公司規則之規定辦理。

25.2 No person shall be entitled to vote at any general meeting or at any separate meeting of the holders of a class of shares unless he is registered as a Member on the record date for such meeting nor unless he has paid all the calls on all shares held by such Member.

除於相關股東會或特定類別股份股東會基準日已登記為該股份之股東,且已繳納相關股款者外,任何人均無權在股東會上行使表決權。

25.3 Votes may be cast either in person or by proxy. A Member may appoint another person as his proxy by specifying the scope of appointment in the proxy instrument prepared by the Company to attend and vote at a general meeting, provided that a Member may appoint only one proxy under one instrument to attend and vote at such meeting. 股東得親自或透過代理人行使表決權。股東得以公司準備之委託書,載明委託

範圍委託代理人出席股東會行使表決權;惟一股東以出具一委託書,並以委託一個代理人出席股東會並行使表決權為限。

25.4 Subject to the Law, for so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company shall provide the Members with a method for exercising their voting power by way of a written ballot or electronic transmission. The method for exercising such voting power shall be described in the general meeting notice to be given to the Members. Any Member who intends to exercise his voting power by way of a written ballot or by way of electronic transmission shall serve the Company with his voting decision at least two (2) days prior to the date of such general meeting. Where more than one voting decision are received from the same Member by the Company, the first voting decision shall prevail, unless an explicit written statement is made by the relevant Member to revoke the previous voting decision in the later-received voting decision. A Member who exercises his voting power at a general meeting by way of a written ballot or by electronic transmission shall be deemed to have appointed the chairman of the general meeting as his proxy to vote his shares at the general meeting only in the manner directed by his written instrument or electronic document. The chairman of the general meeting as proxy shall not have the power to exercise the voting rights of such Members with respect to any matters not referred to or indicated in the written or electronic document and/or any amendment to resolution(s) proposed at the said general meeting. For the purpose of clarification, such Members voting in such manner shall be deemed to have waived their voting rights with respect to any extemporary matters or amendment to resolution(s) proposed at the general meeting.

除開曼公司法另有規定外,股份已登錄興櫃買賣或上市櫃期間,公司應提供股東得以書面投票或電子方式行使表決權,該等行使表決權之方式應載明於寄發予股東之股東會通知。股東擬以書面投票或電子方式行使其表決權者,至遲應於股東會開會二日前將其投票指示送達於公司,投票指示有重複時,以最先送達者為準,但聲明撤銷先前投票指示者,不在此限。股東依前開規定以書面投票或電子方式行使其於股東會之表決權時,視為委託會議主席為其代理人,於股東會上依其書面或電子文件指示之方式行使表決權。會議主席基於代理人之地位,就書面或電子文件中未提及或未載明之事項、及/或該股東會上所提出對原議案之修正,皆無權行使該股東之表決權。為釐清疑義,該股東以該等方式行使表決權,即應視為其就該次股東會中所提之臨時動議及/或原議案之修正,業已放棄表決權之行使。

25.5 In the event any Member who intended to exercise his voting power by way of a written ballot or electronic transmission and has served his voting decision on the Company pursuant to Article 25.4 hereof later intends to attend the general meetings in person, he shall, at least two (2) days prior to the date of such general meeting, serve the Company with a separate notice revoking his previous voting decision. Such separate notice shall be sent to the Company in the same manner (e.g., by courier, registered mail or electronic transmission, as applicable) as the previous voting decision under Article 25.4 was given to the Company. Votes by way of a written ballot or electronic transmission shall remain valid if the relevant Member fails to revoke his voting decision before the prescribed time.

倘股東擬以書面或電子方式行使表決權並已依本章程第 25.4 條之規定向公司送達其投票指示後,欲親自出席股東會者,至遲應於股東會開會前二日,以與先前依本章程第 25.4 條送達之投票指示之相同送達方式(如快遞、掛號郵件或電子方式,依實際情形而定),另向公司送達其欲撤銷先前投票指示之個別通知。倘股東逾期撤銷其投票決定者,以書面或電子方式行使之表決權為準。

25.6 A Member who has served the Company with his voting decision in accordance with Article 25.4 for the purpose of exercising his voting power by way of a written ballot or by way of electronic transmission may appoint a person as his proxy to attend the meeting in accordance with the Articles, in which case the vote cast by such proxy shall be deemed to have revoked his previous voting decision served on the Company and the Company shall only count the vote(s) cast by such expressly appointed proxy at the meeting.

股東為以書面或電子方式行使表決權,而已依本章程第 25.4 條之規定向公司送達其投票指示者,有權依本章程規定另行指定他人代理其出席該次股東會。於此情形,該代理人就表決權之行使應視為撤銷該股東先前送達公司之投票指示 ,公司應僅計算該受明示指定之代理人所行使之表決權。

26. Proxies 代理
26.1 The instrument of proxy shall be in the form approved by the Board from time to time 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 Member, proxy and the solicitor (if any). The form of proxy shall be provided to the Members together with the relevant notice for the relevant general meeting, and such notice and proxy materials shall be distributed to all Members on the same day. 委託書應以董事會同意之格式為之,並載明僅為特定股東會使用。委託書之格

式應至少包含下列資訊:(a)填表須知,(b)股東委託行使事項,及(c)相關股東、代理人及委託書徵求人(若有)之個人基本資料。委託書表格應連同該次會議之相關通知,一併提供予股東,且該等通知及委託書文件亦應於同日發送予所有股東。

26.2 An instrument of proxy shall be in writing, be executed under the hand of the appointor, or, if the appointor is a corporation or other non-natural person, under the hand of an officer or attorney duly authorised for that purpose. A proxy need not be a Member of the Company. 委託書應為書面,並經委託人親自簽署。如委託人為公司或非自然人股東時, 由其合法授權之職員或代理人簽署。受託代理人毋庸為公司之股東。
26.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, subject to the Applicable Public Company Rules, except for an ROC trust enterprise or stock affair agents approved pursuant to Applicable Public Company Rules, save with respect to the Chairman being deemed appointed as proxy under Article 25.4, in the event a person acts as the proxy for two or more Members, the total number of issued and voting shares entitled to be voted as represented by such proxy shall be no more

than three per cent (3%) of the total number of issued and voting shares of the Company immediately prior to the relevant book closed period, during which the Company close its Register of Member; any vote in respect of the portion in excess of such three per cent (3%) threshold shall not be counted.

股份登錄興櫃買賣或上市櫃期間,於不違反公開發行公司規則之情況下,除根據中華民國信託事業或經公開發行公司規則核准之股務代理機構外,一人同時受兩人以上股東委託時,除依本章程第 25.4 條之規定而視為股東代理人之會議主席外,其代理的表決權數不得超過公司停止過戶期間前,已發行有表決權股份總數之百分之三;超過該百分之三之表決權,不予計算。

26.4 In the event that a Member exercises his voting power by way of a written ballot or electronic transmission and has also authorised a proxy to attend a general meeting, then the voting power exercised by the proxy at the general meeting shall prevail. In the event that any Member who has authorised a proxy to attend a general meeting later intends to attend the general meeting in person or to exercise his voting power by way of a written ballot or electronic transmission, he shall, at least two (2) days prior to the date of such general meeting, serve the Company with a separate notice revoking his previous appointment of the proxy. Votes by way of proxy shall remain valid if the relevant Member fails to revoke his appointment of such proxy before the prescribed time.

倘股東以書面或電子方式行使表決權,並以委託書委託代理人出席股東會者, 以受託代理人出席行使之表決權為準。委託書送達公司後,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,應於股東會開會二日前,以書面向公司為撤銷委託之通知;逾期撤銷者,以受託代理人出席行使之表決權為準。

26.5 The instrument of proxy shall be deposited at the Registered Office or the office of the Company's stock affairs agent in the ROC or at such other place as is specified for that purpose in the notice convening the meeting, or in any instrument of proxy sent out by the Company not less than five (5) days before the time for holding the meeting or adjourned meeting at which the person named in the instrument proposes to vote, save with respect to the Chairman being deemed appointed as proxy under Article 25.4. Where more than one instrument to vote are received from the same Member by the Company, the first instrument received shall prevail, unless an explicit written statement is made by the relevant Member to revoke the previous proxy in the later-received instrument.

除依本章程第 25.4 條規定而視會議主席為股東代理人之情形者外,委託書應至少於委託書所載代理人所擬行使表決權之股東會或其延會五日前,送達公司之註冊處所、公司在中華民國之股務代理機構辦公室、或於股東會召集通知上或公司寄出之委託書上所指定之處所。公司收到同一股東之數份委託書時,除股東於後送達之委託書中明確以書面聲明撤銷先前之委託者外,應以最先送達之委託書為準。

27. Proxy Solicitation 委託書徵求

For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the use and solicitation of proxies shall be in compliance with the Applicable Public Company Rules, including but not limited to "Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies."

股份登錄興櫃買賣或上市櫃期間,委託書之使用與徵求應遵守公開發行公司規則,包括但不限於「公開發行公司出席股東會使用委託書規則」。

28. Dissenting Member's Appraisal Right 異議股東股份收買請求權

28.1 Subject to compliance with the Law, in the event any of the following resolutions is passed at general meetings, any Member who has notified the Company in writing of his objection to such matter prior to the meeting and has raised again his objection at the meeting, may request the Company to purchase all of his shares at the then prevailing fair price:

於不違反開曼公司法規範下,股東會決議下列任ㄧ事項時,於會議前已以書面通知公司其反對該事項之意思表示,並於股東會上提出反對意見的股東,得請求公司以當時公平價格收買其所有之股份:

(a)the Company proposes to enter into, amend, or terminate any Lease Contract, Management Contract or Joint Operation Contract;

公司擬締結、變更或終止任何營業出租契約、委託經營契約或共同經營契約;

(b)the Company transfers the whole or an essential part of its business or assets, provided that, the foregoing does not apply where such transfer is pursuant to the dissolution of the Company; or

公司轉讓其全部或主要部分的營業或財產,但公司依解散所為之轉讓,不在此限;或

(c)acquires or assumes the whole business or assets of another person, which has a material effect on the operation of the Company. 公司取得或受讓他人全部營業或財產,對公司營運產生重大影響者。

28.2 In the event any part of the Company's business is spun off or involved in any Merger, any Member, who has abstained from voting in respect of such matter and expressed his dissent therefor, in writing or verbally (with a record) before or during the general meeting approving such spin off or Merger, may request the Company to purchase all of his shares at the then prevailing fair price.

於公司營業被分割或進行合併之情況下,於作成分割或合併決議之股東會前或股東會中,以書面表示異議、或以口頭表示異議經紀錄,且已放棄表決權之股東,得要求公司按當時公平價格收買其持有之股份。

29. Shares that May Not be Voted 無表決權股份

29.1 Shares held:

下列股份於其有下列情形(依其適用情形)之期間內,於任何股東會上均無表決權,亦不算入已發行股份之總數:

(a) by the Company itself; 公司持有自己之股份;
(b) by any entity in which the Company owns, legally or beneficially, more than fifty per cent (50%) of its total issued and voting share or share capital; or 直接或間接被持有已發行有表決權之股份總數或資本總額超過半數之附屬公司,所持有之公司股份;或
(c) by any entity in which the Company, together with (i) the holding company of the Company and/or (ii) any Subsidiary of (a) the holding company of the Company or (b) the Company owns, legally or beneficially, directly or

indirectly, more than fifty per cent (50%) of its issued and voting share or share capital.

公司、附屬公司、公司之控股公司及該控股公司之附屬公司直接或間接持有他公司已發行有表決權之股份總數或資本總額超過半數之公司,所持有之公司股份。

shall not carry any voting rights nor be counted in the total number of issued shares at any given time but only for so long as the circumstances as set out in sub-paragraphs (a) to (c) (as applicable) above continue.

29.2 A Member who has a personal interest in any motion discussed at a general meeting, which interest may be in conflict with and impair those of the Company, shall abstain from voting such Member's shares in regard to such motion and such shares shall not be counted in determining the number of votes of the Members present at the said meeting. However, such shares may be counted in determining the number of shares of the Members present at such general meeting for the purposes of determining the quorum. The aforementioned Member shall also not vote on behalf of any other Member.

股東對於股東會討論之事項,有自身利害關係致有害於公司利益之虞時,不得加入表決,且其持有之股份數不算入已出席股東之表決權數。惟其持有之股份數仍得算入計算法定出席人數時之股份數。上述股東亦不得代理他股東行使表決權。

29.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, if the number of shares pledged by a Director at any time amounts to more than 50% of the total shares held by such Director at the time of his latest appointment, such pledged shares exceeding 50% of the total shares held by such Director at the time of his latest appointment, up to 50% of the total number of shares held by the Director at the time of his latest appointment, shall not carry any voting rights and such above-threshold shares shall not be counted in determining the number of votes of the Members present at a general meeting but shall be counted towards the quorum of the general meeting.

股份登錄興櫃買賣或上市櫃期間,董事以股份設定質權超過選任當時所持有之公司股份數額二分之一時,其超過部分無表決權,亦不算入已出席股東之表決權數,但應算入股東會法定出席股份數之計算。

30. Voting by Joint Holders of Shares 共同股份持有人之表決

In the case of joint holders, the joint holders should appoint among themselves one person to exercise the rights of a shareholder pursuant to the Applicable Public Company Rules. In case no agreement is reached among the joint holders, the vote of the senior who tenders a vote (whether in person or by proxy) shall be accepted to the exclusion of the votes of the other joint holders, and for this purpose seniority shall be determined by the order in which the names stand in the Register of Members.

股份為數人共有者,其共有人應依據公開發行公司規則推定一人行使股東之權利。若共有人間無法達成協議,順位較前者所行使之表決權(不論親自出席或委託代理人出席)應被接受並排除其他共同持有人之表決。前所稱之順位,係指股東名冊中名字記載之次序。

31. Representation of Corporate Member 法人股東之代表

31.1 A corporation or non-natural person which is a Member may, by written instrument, authorise such person or persons as it thinks fit to act as its representative at any meeting of the Members and any person so authorised shall be entitled to exercise the same powers on behalf of the corporation or such non-natural person which such person represents as that corporation or non-natural person could exercise if it were an individual Member, and that Member shall be deemed to be present in person at any such meeting attended by its authorised representative or representatives. 法人股東或非自然人股東得以書面授權其認為適當之人為其代表人,參與任何股東之會議。代表人有權行使該被代表法人或非自然人之權利內容,與假設該法人或非自然人為自然人股東時所得行使者同。於代表人出席之會議,該法人股東或非自然人股東並應視為已親自出席。
31.2 Notwithstanding the foregoing, the chairman of the meeting may accept such assurances as he thinks fit as to the right of any person to attend and vote at general meetings on behalf of a corporation or non-natural person which is a Member. 縱有如上規定,就任何人是否有權以法人股東或非自然人股東名義出席股東會並參與表決,會議主席仍得接受其認為適當之確認方式。

32. Adjournment of General Meeting 股東會延會

The chairman of a general meeting may, with the consent of a majority in number of the Members present at any general meeting at which a quorum is present, and shall if so directed, adjourn the meeting. Unless the meeting is adjourned to a specific date, place and time announced at the meeting being adjourned and the meeting is adjourned for more than five (5) days, a notice stating the date, place and time for the resumption of the adjourned meeting shall be given to each Member entitled to attend and vote thereat in accordance with the provisions of the Articles.

於股東會達法定出席股份數並經出席股東多數同意,股東會主席應得依其指示宣佈散會。除散會時已宣布延會之召開日期、地點及時間且延會超過五(5)日外,新會議召開日期、地點及時間之通知,應依本章程條款規定送交有權出席及表決之股東。

33. Directors Attendance at General Meetings 董事出席股東會

The Directors of the Company shall be entitled to receive notice of, attend and be heard at any general meeting.

公司董事應有權收受任何股東會之通知、出席並發言。

DIRECTORS AND OFFICERS 董事及經理人

34. Number and Term of Office of Directors 董事人數及任期

34.1 The number of Directors shall be no less than seven (7) and no more than eleven (11). The term of office for each Director shall not exceed a period of three (3) years provided that in the event the expiration of the term of office of such Directors would otherwise leave the Company with no Directors, the term of office of such Directors shall be extended automatically to the date of the general meeting next following the expiration of such term, at which new Directors will be elected to assume office. Directors may be eligible for re-election. The Company may from time to time by Special Resolution increase or reduce the number of Directors, subject to the foregoing and the Applicable Law.

公司董事會,設置董事人數不得少於七(7)人,且不得多於十一(11)人。每一董事任期不得逾三年,倘該任期屆滿將致公司無董事,該任期得延長至任期屆滿後次一選任董事之股東會召開之日止。董事得連選連任。於符合適用法律規範及前述董事人數範圍之前提下,公司得隨時以特別決議增加或減少董事人數。

34.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the number of Directors having a spousal relationship or familial relationship within the second degree of kinship with any other Directors shall be less than half of the total number of Directors. 股份登錄興櫃買賣或上市櫃期間,董事間應有超過半數之席次,不具有配偶關係或二親等以內之親屬關係。
34.3 In the event that the Company convenes a general meeting for the election of Directors and any of the Directors elected does not meet the requirements provided in Article 34.2 hereof, the non-qualifying Director(s) who was elected with the fewest number of votes shall be deemed not to have been elected, to the extent necessary to meet the requirements provided for in Article 34.2 hereof. Any person who has already served as a Director but is in violation of the aforementioned requirements shall be automatically discharged from his office effective from such violation without any action required on behalf of the Company.

公司召開股東會選任董事者,當選人不符本章程第 34.2 條之規定時,不符規定之董事中所得選票代表選舉權較低者,於符合本章程第 34.2 條規定之必要限度內,其當選失效。已充任董事而違反前述規定者,應自違反之日起,當然解任。

34.4 For so long as the shares traded on the ESM or listed on the TPEx or TSE, unless otherwise permitted under the Applicable Public Company Rules, there shall be at least three (3) Independent Directors. To the extent required by the Applicable Public Company Rules, at least one of the Independent Directors shall be domiciled in the ROC and at least one of them shall have accounting or financial expertise. Before the shares are traded on the ESM or listed on the TPEx or TSE, the Board may resolve that the Company shall hold an election of Independent Director(s) at the general meeting.

股份於興櫃或上市櫃期間,除依公開發行公司規則另准許者外,應設置獨立董事,人數不得少於三人。於公開發行公司規則要求範圍內,獨立董事其中至少一人應在中華民國境內設有戶籍,且至少一名獨立董事應具有會計或財務專業知識。股份興櫃或上市櫃前,董事會得決議本公司應於股東會選任獨立董事。

34.5 Prior to the shares being traded on the ESM or listed on the TPEx or TSE, the Directors (including Independent Directors) may be nominated by adopting the candidate nomination system specified in the Applicable Public Company Rules provided that the Directors (including Independent Directors) shall be nominated by adopting the candidate nomination system specified in the Applicable Public Company Rules for so long as the shares are traded on the ESM or listed on the TPEx or TSE.

股份於興櫃或上市櫃前,董事(含獨立董事)之提名得依公開發行公司規則採候選人提名制度;股份於興櫃或上市櫃期間內,應依公開發行公司規則採候選人提名制度。

34.6 Independent Directors shall have professional knowledge and shall maintain

independence within the scope of their directorial duties, and shall not have any direct or indirect interests in the Company. The professional qualifications, restrictions on shareholdings and concurrent positions, and assessment of independence with respect to Independent Directors shall be consistent with the Applicable Public Company Rules.

獨立董事應具備專業知識,且於執行董事業務範圍內應保持獨立性,不得與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,應符合公開發行公司規則之規定。

35. Election of Directors 董事選舉

35.1 The Company may at a general meeting elect any person to be a Director, which vote shall be calculated in accordance with Article 35.2 below. Members present in person or by proxy, representing more than one-half of the total issued shares shall constitute a quorum for any general meeting to elect one or more Directors. 公司得於股東會選任任何人為董事,其得票數應依下述第 35.2 條計算之。有代表公司已發行股份總數過半數之股東出席(親自出席或委託代理人出席)者, 即構成選舉一席以上董事之股東會法定出席股份數。
35.2 The Director(s) shall be elected by Members upon a poll vote by way of cumulative voting (the manner of voting described in this Article to be referred to as "Cumulative Voting") in the following manner:

董事應由股東以下述累積投票制選出(本條所規範之投票方式下稱「累積投票制」):

on an election of Directors, the numbers of votes attached to each voting share held by a Member shall be cumulative and correspond to the number of Directors nominated for appointment at the general meeting;

董事選舉時,每一股東得行使之投票權數,為其所持之股份乘以該次股東會應選出董事人數之數目;

the Member(s) may vote all or part of their cumulated votes in respect of one or more Director candidates;

股東得將其投票權數集中選舉一名董事候選人,或分配選舉數名董事候選人;

such number of Director candidates receiving the highest number of votes in the same category (namely, independent or non-independent) of Directors to be elected shall be appointed; and

相同類別之董事中(即獨立董事或非獨立董事),與董事應選出人數相當 ,並獲得最多選票之候選人,當選為董事;且

where two or more Director candidates in the same category receive the same number of votes and as a result the total number of new Directors in such category intended to be appointed is exceeded, there shall be a draw by such Director candidates receiving the same number of votes to determine who shall be appointed; the chairman of the meeting shall draw for a Director nominated for appointment who is not present at the general meeting.

如有兩名以上之相同類別之董事候選人獲得相同選票數,且當選人數超過該類別董事應選人數時,相同票數之董事應以抽籤決定當選之人。如董事候選人未出席該次股東會,會議主席應代其抽籤。

35.3 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, if the number of Independent Directors is less than three (3) persons due to the resignation or removal of such Independent Directors for any reason, the Company shall hold an election of Independent Directors at the next following general meeting. If all of the Independent Directors are resigned or removed, the Board shall hold, within sixty (60) days from the date of resignation or removal of last Independent Director, a general meeting to elect succeeding Independent Directors to fill the vacancies. 股份登錄興櫃買賣或上市櫃期間,獨立董事因故辭職或解任,致人數不足三人時,公司應於最近一次股東會補選之。所有獨立董事均辭職或解任時,董事會應於最後一位獨立董事辭職或解任之日起六十日內,召開股東臨時會補選獨立董事以填補缺額。
35.4 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, if the number of Directors is less than six (6) persons due to the vacancy of Director(s) for any reason, the Company shall call an election of Director(s) at the next following general meeting to fill the vacancies. When the number of vacancies in the Board of the Company equals to one third of the total number of Directors elected, the Board shall hold, within sixty (60) days from the date of the occurrence of vacancies, a general meeting to elect succeeding Directors to fill the vacancies. 股份登錄興櫃買賣或上市櫃期間,董事因故解任,致不足六人者,公司應於最

近一次股東會補選之。但董事缺額達已選任董事總數三分之一者,董事會應自事實發生之日起六十日內,召集股東臨時會補選之。

35.5 Any corporation (or other legal entity) which is a Member shall be entitled to appoint such person or persons as its representative to be elected as a Director (the "Appointed Representative"). The election of an Appointed Representative as a Director is subject to the approval of Members in accordance with the provisions of this Article 35.

法人(或其他法人實體)為股東時,得指派一人或數人為其代表人(下稱「指派代表人」)被選舉為董事。指派代表人選任為董事應依本章程第 35 條之規定經股東同意。

35.6 Where the Appointed Representative has been elected as a Director of the Company, the corporation (or other legal entity) which is a Member which has appointed the Appointed Representative to be elected as a Director, may at any time, serve notice on the Company giving notice to replace the Appointed Representative with another person. Such replacement of the Appointed Representative as a Director (the "Replacement") shall take effect from the date specified in the notice or in the absence of such date, from the date on which the notice was served on the Company, and will not require any shareholders' approval. Accordingly, Articles 35.1, 35.2 and 35.5 do not apply in respect of the Replacement.

指派代表人經選任為董事者,指定該指派代表人選舉為董事之法人(或其他法人實體)股東,得隨時通知本公司改派他人為指派代表人(下稱「改派」)。改派應自通知內所載明之日期生效,如通知未載明日期者,則應自通知送達本公司時生效,且無須經股東同意。改派不適用本章程第 35.1 條、第 35.2 條及第 35.5 條之規定。

36. Removal of Directors 董事解任

36.1 The Company may from time to time by Supermajority Resolution remove any Director from office. Where re-election of all Directors is effected by a resolution adopted at a general meeting prior to the expiration of the term of office of existing Directors, the term of office of all current Directors is deemed to have expired on the date of the re-election or any other date as otherwise resolved by the Members at the general meeting if the Members do not resolve that all current Directors will only retire at the expiration of their present term of office. Members present in person or by proxy, representing more than one-half of the total issued shares shall constitute a quorum for any general meeting to re-elect all Directors.

公司得隨時以重度決議解除任何董事之職務。於公司董事任期尚未屆滿前,倘經股東會決議改選全體董事者,如未決議原董事於任期屆滿始為解任,應視為提前解任。前述改選應有代表已發行股份總數過半數股東之親自出席或委託代理人出席。

36.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, in case a Director has, in the course of performing his duties, committed any act resulting in material damages to the Company or is in serious violation of applicable laws, regulations and/or the Articles, but has not been removed by a Supermajority Resolution, the Member(s) holding three per cent (3%) or more of the total number of issued shares of the Company may, within thirty (30) days after such general meeting, to the extent permissible under Applicable Law, institute a lawsuit to remove such Director. The Taiwan Taipei District Court, ROC, may be the court for this matter.

股份登錄興櫃買賣或上市櫃期間,董事執行業務,有重大損害公司之行為或違反法令及/或本章程之重大事項,但未以重度決議將其解任者,於適用法律許可之範圍內,持有公司已發行股份總數百分之三以上之股東,得於該次股東會後三十日內訴請法院裁判解任之,並得以臺灣臺北地方法院為訴訟管轄法院。

37. Vacation of Office of Director 董事職位之解除

37.1 The office of Director shall be vacated: 董事之職位如有下列情事應被解除:
(a) if the Director is removed from office pursuant to the Articles; 依本章程規定董事被解除職務;
(b) if the Director dies; 董事死亡;
(c) if the Director is automatically discharged from his office in accordance with Article 34.3; 依本章程第 34.3 條規定董事當然解任者;
(d) if the Director resigns his office by notice in writing to the Company; 董事以書面通知公司辭任董事職位;
(e) if the Director is the subject of a court order for his removal in accordance with Article 36.2; or 經法院依本章程第 36.2 條規定裁判解任;或
(f) with immediate effect without any action required on behalf of the Company if 董事有下列情事之一者,當然解任:
- (i) the Director has been adjudicated bankrupt or adjudicated of the

commencement of liquidation process by a court, and has not been reinstated to his rights and privileges; 受破產之宣告或經法院裁定開始清算程序,尚未復權者;

(ii) an order is made by any competent court or official on the grounds that the Director has no legal capacity, or his legal capacity is restricted according to Applicable Law; 經相關管轄法院或官員裁決其無行為能力,或依適用法律,其行為能力受有限制;
(iii) the Director has committed an offence as specified in the ROC statute of prevention of organizational crimes and subsequently has been adjudicated guilty by a final judgment, and has not started serving the sentence, has not completed serving the sentence, or the time elapsed since completion of serving the sentence, expiration of the probation, or pardon is less than five years; 曾犯中華民國法規禁止之組織犯罪,經有罪判決確定尚未執行、尚未

執行完畢,或執行完畢、緩刑期滿或赦免後未逾五年;

(iv) the Director has committed an offence in terms of fraud, breach of trust or misappropriation and subsequently has been punished with imprisonment for a term of more than one year by a final judgment, and has not started serving the sentence, has not completed serving the sentence, or the time elapsed since completion of serving the sentence, expiration of the probation, or pardon is less than two years; 曾因刑事詐欺、背信或侵占罪,經受有期徒刑一年以上宣告確定後尚

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 ;

(v) the Director has been adjudicated guilty by a final judgment for misappropriating public funds during the time of his public service, and has not started serving the sentence, has not completed serving the sentence, or the time elapsed since completion of serving the sentence, expiration of the probation, or pardon is less than two years; 曾服公務虧空公款,經有罪判決確定後,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;
(vi) the Director has been dishonored for use of credit instruments, and the term of such sanction has not expired yet. 曾因使用信用工具而經拒絕往來尚未期滿者;或
(vii) the Director has been adjudicated of the commencement of assistantship and such assistantship having not been revoked yet. 受輔助宣告尚未撤銷者。

In the event that any of the foregoing events specified in Article 37.1(f) has occurred in relation to a candidate for election of Director, such person shall be disqualified from being elected as a Director.

如董事候選人有本條第37.1(f)款各目情事之一者,該人應被取消董事候選人之資格。

37.2 Except for the Independent Directors, in case a Director has, during the term of office as a Director, transferred more than one half of the Company's shares being held by him at the time he is elected, he shall, ipso facto, be removed automatically from the position of Director with immediate effect and no shareholders' approval shall be required.

除獨立董事外,若董事在任期中轉讓超過選任當時所持有之公司股份數額二分之一時,其董事自動當然解任,且解任毋須經股東會之同意立即生效。

37.3 Except for the Independent Directors, if any Director has, after having been elected as a Director and before his inauguration of the office of director, transferred more than one half of the Company's shares being held by him at the time of his election as a Director, then he shall immediately cease to be a Director and no shareholders' approval shall be required. If any Director has transferred more than one half of the Company's shares then being held by him within the share transfer prohibition period prior to a shareholders' meeting according to the Applicable Public Company Rules, then he shall immediately cease be a Director and no shareholders' approval shall be required.

除獨立董事外,任何董事當選後,於就任前轉讓超過選任當時所持有之公司股份數額二分之一時,或於股東會前依公開發行公司規則之停止股票過戶期間內 ,轉讓持股超過二分之一時,毋須經股東會之同意,其應立即喪失董事資格。

38. Compensation of Directors 董事報酬

38.1 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Board shall, in accordance with the Applicable Public Company Rules, establish a Compensation Committee comprised of at least three members, one of whom shall be an Independent Director. The professional qualifications of the members of the Compensation Committee, the responsibilities, powers and other related matters of the Compensation Committee shall comply with the Applicable Public Company Rules. Upon the establishment of the Compensation Committee, the Board shall, by a resolution, adopt a charter for the Compensation Committee the provisions of which shall be consistent with the Applicable Public Company Rules. Before the shares are traded on the ESM or listed on the TPEx or TSE, the Board may resolve to establish a Compensation Committee.

股份登錄興櫃買賣或上市櫃期間,董事會應依公開發行公司規則設立至少由三名成員組成之薪資報酬委員會,且成員中之一人須為獨立董事。薪資報酬委員會成員之專業資格、所定職權之行使及相關事項,應符合公開發行公司規則之規定。於薪資報酬委員會設立時,董事會應以決議通過薪資報酬委員會之組織章程,且該組織章程並應符合公開發行公司規則之規定。董事會得決議於登錄興櫃或上市櫃前設置薪資報酬委員會。

38.2 The compensation referred in the preceding Article shall include the compensation, stock option and other incentive payments of Directors and managers of the Company. 前條所稱薪資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。
38.3 The compensation of the Directors may be decided by the Board by reference to recommendation made by the Compensation Committee, the standard generally adopted by other enterprises in the same industry, and shall be paid in cash only. The Directors may also be paid all travel, hotel and other expenses properly incurred by them in attending and returning from the meetings of the Board, any committee

appointed by the Board, general meetings of the Company, or in connection with the business of the Company or their duties as Directors generally. A Director is also entitled to distribution of profits of the Company if permitted by the Law, the Applicable Public Company Rules, the service agreement or other similar contract that he/she has entered into with the Company.

董事報酬得由董事會參考薪資報酬委員會之建議及其他同業一般水準決定之, 惟僅得以現金支付。公司亦得支付董事因往返董事會、董事會轄下之委員會、公司股東會或與公司業務相關或為董事通常職務而適當支出之差旅費、住宿費及其他費用。董事有權依開曼公司法、公開發行公司規則、服務協議或其他與公司簽訂之相類契約,獲配公司利益。

39. Defect in Election of Director 董事選舉瑕疵

Subject to Article 23.4 and the Applicable Law, all acts done in good faith by the Board or by a committee of the Board or by any person acting as a Director shall, notwithstanding that it be afterwards discovered that there was some defect in the election of any Director, or that they or any of them were disqualified, be as valid as if every such person had been duly elected and was qualified to be a Director.

除本章程第 23.4 條及適用法律規定之情形外,董事會、董事會之委員會或任何董事依誠信所為之行為,縱使嗣後經查董事選舉程序有瑕疵,或有董事不具備董事資格之情形者,其效力仍與經正當程序選任之董事、或具備董事資格之董事所為者,同等有效。

40. Directors to Manage Business 董事管理業務

The business of the Company shall be managed and conducted by the Board. In managing the business of the Company, the Board may exercise all such powers of the Company as are not, by the Law or by the Articles, required to be exercised by the Company in general meeting subject, nevertheless, to the Articles, the provisions of the Law, and to such directions as may be prescribed by the Company in general meeting.

公司業務應由董事會管理及執行。於管理公司業務時,於本章程、開曼公司法及公司於股東會指示之範圍內,除經開曼公司法或本章程要求應由公司於股東會行使者外, 董事會得行使公司之一切權力。

41. Powers of the Board of Directors 董事會之職權

Without limiting the generality of Article 40 and subject to the Applicable Law, the Board may:

於不影響本章程第 40 條之概括規定及不違反適用法律情形下,董事會得:

(a) appoint, suspend, or remove any manager, secretary, clerk, agent or employee of the Company and may fix their compensation and determine their duties; 指派、終止或解免任何公司經理、秘書、職員、代理人或僱員,並決定其報酬及其職責;
(b) exercise all the powers of the Company to borrow money and to mortgage or charge or otherwise grant a security interest in its undertaking, property and uncalled capital, or any part thereof, and may issue debentures, debenture stock and other securities whether outright or as security for any debt, liability or obligation of the Company or

any third party;

借入款項、就公司事業、財產和尚未繳納股款之全部或一部設定抵押、質押或擔保,或發行債券、債券性質股份或其他有價證券,或發行此等有價證券以作為公司或第三人債務、責任或義務之擔保;

(c) appoint one or more Directors to the office of managing director or chief executive officer of the Company, who shall, subject to the control of the Board, supervise and administer all of the general business and affairs of the Company; 指派一位或數位董事擔任公司之執行董事或執行長,於董事會管理下監督及管理公司所有一般業務及事務;
(d) appoint a person to act as manager of the Company's day-to-day business and may entrust to and confer upon such manager such powers and duties as it deems appropriate for the transaction or conduct of such business; 指派公司經理人負責公司日常業務,並得委託及賦予該經理人為從事此種業務之交易或執行之適當之權力與職責;
(e) by power of attorney, appoint any company, firm, person or body of persons, whether nominated directly or indirectly by the Board, to be an attorney of the Company for such purposes and with such powers, authorities and discretions (not exceeding those vested in or exercisable by the Board) and for such period and subject to such conditions as it may think fit and any such power of attorney may contain such provisions for the protection and convenience of persons dealing with any such attorney as the Board may think fit and may also authorise any such attorney to sub-delegate all or any of the powers, authorities and discretions so vested in the attorney. Such attorney may, if so authorised, execute any deed or instrument in any manner permitted by the Law;

以授權方式,指派董事會直接或間接提名之公司、行號、個人或團體,擔任公司代理人,於董事會認為適當之期間與條件內,基於其認為適當之目的,賦予其認為適當之權力、授權及裁量權(但不得超過董事會所擁有或得以行使之權力)。該等授權書得涵蓋董事會認為適當之條款,以保護或便利與該代理人處理事務之人,亦得授權該代理人複委任其權力、授權及裁量權。若經授權時, 該代理人並得依開曼公司法所允許之方式,簽署任何契約或文件;

(f) procure that the Company pays all expenses incurred in promoting and incorporating the Company; 促使公司支付所有創立及成立公司所生費用;
(g) delegate any of its powers (including the power to sub-delegate) to a committee of one or more persons appointed by the Board and every such committee shall conform to such directions as the Board shall impose on them. Subject to any directions or regulations made by the Directors for this purpose, the meetings and proceedings of any such committee shall be governed by the provisions of the Articles regulating the meetings and proceedings of the Board; 授與權限(包括複委任之權限)予董事會指定之一人或數人所成立之委員會, 各該委員會並應依董事會指示行事。除董事另有指示或規範外,該委員會之會
(h) delegate any of its powers (including the power to sub-delegate) to any person on such terms and in such manner as the Board sees fit; 以董事會認為適當之條件及其方式授予任何人權限(包括複委任之權限);

議及議事程序應依本章程所定之董事會議及其議事程序而進行;

(i) present any petition and make any application in connection with the liquidation or reorganisation of the Company; 提出公司清算或重整之聲請或申請;
(j) in connection with the issue of any share, pay such commission and brokerage as may be permitted by law; and 於發行股份時,支付法律允許相關之佣金及經紀費;及
(k) authorise any company, firm, person or body of persons to act on behalf of the Company for any specific purpose and in connection therewith to execute any agreement, document or instrument on behalf of the Company. 授權任何公司、行號、個人及團體為特定目的代理公司,並以公司名義簽署任何相關之協議、文件與契約。

42. Register of Directors and Officers 董事及經理人名冊

42.1 The Board shall cause to be kept in one or more books at the Registered Office a Register of Directors and Officers in accordance with the Law and shall enter therein the following particulars with respect to each Director and Officer: 董事會應依開曼公司法規定,備置一本或數本董事及經理人名冊於註冊處所, 內容應包括下列關於董事及經理人之事項:
(a) first name and surname; and 姓名;及
(b) address. 地址。
42.2 The Board shall, within the period of thirty days from the occurrence of:- 董事會應於下列事情發生三十日內,變更董事及經理人名冊內之記載及發生日期,並依開曼公司法規定通知公司登記處:
(a) any change among its Directors and Officers; or 董事及經理人變更;或
(b) any change in the particulars contained in the Register of Directors and Officers, 董事及經理人名冊內事項變更。

cause to be entered on the Register of Directors and Officers the particulars of such change and the date on which such change occurred, and shall notify the Registrar of Companies in accordance with the Law.

43. Officers 經理人

The Officers shall consist of a Secretary and such additional Officers as the Board may determine all of whom shall be deemed to be Officers for the purposes of the Articles. 就本章程所稱之經理人係由董事會指派之秘書及其他經理人組成。

44. Appointment of Officers 指派經理人

The Secretary (and additional Officers, if any) shall be appointed by the Board from time to time.

秘書(及其他經理人,如有)應由董事會隨時指派。

45. Duties of Officers 經理人職責

The Officers shall have such powers and perform such duties in the management, business and affairs of the Company as may be delegated to them by the Board from time to time. 經理人應有董事會所隨時委託之管理並處理業務及事務之權力與職責。

46. Compensation of Officers 經理人報酬

The Officers shall receive such compensation as the Board may determine. 經理人之報酬由董事會定之。

47. Conflicts of Interest 利益衝突

47.1 Any Director, or any Director's firm, partner or any company with whom any Director is associated, may act in any capacity for, be employed by or render services to the Company and such Director or such Director's firm, partner or company shall be entitled to compensation as if such Director were not a Director; provided that this Article 47.1 shall not apply to Independent Directors.

任何董事或其公司、合夥人或與董事有關之公司,得以任何地位而為公司行事、被公司僱用或向公司提供服務,而該董事或其公司、合夥人或與董事有關之公司有權收取之報酬,與假設其非為董事之情形者同。惟本第 47.1 條於獨立董事不適用之。

47.2 Notwithstanding anything to the contrary contained in this Article 47, a Director who is directly or indirectly interested in any matter under discussion at a meeting of the Directors or a contract or proposed contract or arrangement with the Company shall declare the nature and the essential contents of such interest at the relevant meeting of the Directors as required by the Applicable Law. 縱本章程第 47 條有相反規定,董事對於董事會議討論之事項或與公司之契約、

擬簽定之契約或協議有直接或間接利害關係者,應依適用法律於相關之董事會說明其自身利害關係之性質及重要內容。

47.3 Notwithstanding anything to the contrary contained in this Article 47, a Director who has a personal interest in the matter under discussion at a meeting of the Directors, which may conflict with and impair the interest of the Company, shall not vote nor exercise voting rights on behalf of another Director; the voting right of such Director who cannot vote or exercise any voting right as prescribed above shall not be counted in the number of votes of Directors present at the board meeting. 縱本章程第 47 條有相反規定,董事對於董事會討論事項,有自身利害關係致有害於公司利益之虞時,不得加入表決,亦不得代理其他董事行使表決權。依前述規定不得行使表決權之董事,其表決權不計入已出席董事之表決權數。
47.4 Notwithstanding anything to the contrary contained in this Article 47, a Director who is engaged in anything on his own account or on behalf of another person, which is within the scope of the Company's business, shall explain to the Members in a general meeting the essential contents of such conduct and seek their approval by

Supermajority Resolution.

縱本章程第 47 條有相反規定,董事為自己或他人為屬於公司營業範圍內之行為者,應於股東會向股東說明其行為之重要內容,並取得股東會重度決議之許可。

47.5 Where the spouse, a blood relative within the second degree of kinship of a Director, or any company which has a controlling or subordinate relation with a Director, who has a person interest in the matter under discussion at a meeting of the Directors, which may conflict with and impair the interest of the Company, such Director shall be deemed to have a personal interest in the matter.

董事之配偶、二親等內血親,或與董事具有控制或附屬關係之公司,就董事會議討論之事項有利害關係者,視為董事就該事項有自身利害關係。

48. Indemnification and Exculpation of Directors and Officers 董事及經理人之補償及免責

48.1 The Directors and Officers of the Company and any trustee for the time being acting in relation to any of the affairs of the Company and every former director, officer or trustee and their respective heirs, executors, administrators, and personal representatives (each of which persons being referred to in this Article as an "indemnified party") shall be indemnified and secured harmless out of the assets of the Company from and against all actions, costs, charges, losses, damages and expenses which they or any of them shall or may incur or sustain by or by reason of any act done, concurred in or omitted in or about the execution of their duty, or supposed duty, or in their respective offices or trusts, and no indemnified party shall be answerable for the acts, receipts, neglects or defaults of the others of them or for joining in any receipts for the sake of conformity, or for any bankers or other persons with whom any moneys or effects belonging to the Company shall or may be lodged or deposited for safe custody, or for insufficiency or deficiency of any security upon which any moneys of or belonging to the Company shall be placed out on or invested, or for any other loss, misfortune or damage which may happen in the execution of their respective offices or trusts, or in relation thereto, PROVIDED THAT this indemnity shall not extend to any matter in respect of any fraud, dishonesty or breach of duties provided under Article 48.4 which may attach to any of the said persons.

公司董事及經理人及任何受託管理人在處理與公司有關業務之期間,及各前任董事、前任經理人、前任受託管理人,及其各自之繼承人、執行人、管理人、個人代表人(各該人等於本條稱為「被補償人」),因執行其職務或其應盡之職責、或於其職務上或信託中,因其作為、同時發生之作為、或其不作為所衍生或遭受之求償、成本、費用、損失、損害及支出,公司應以其資產補償之, 且被補償人對其他被補償人之行為、所收款項、過失或違約,或為一致性需求所參與之收取,或就公司應或得存放保管金錢或財產之銀行或他人,或對公司因擔保而應存入或補提之任何不足金額或財產,或因執行其職務或信託而生或相關聯之任何其他損失、災禍或損害,概不負責;惟如係因上述人員之詐欺、不誠實或因違反本章程第 48.4 條所致者,不在此限。

48.2 The Company may purchase and maintain insurance for the benefit of any Director or Officer of the Company against any liability incurred by him in his capacity as a Director or Officer of the Company or indemnifying such Director or Officer in respect of any loss arising or liability attaching to him by virtue of any rule of law in respect of any negligence, default, breach of duty or breach of trust of which the Director or Officer may be guilty in relation to the Company or any Subsidiary thereof.

公司得為其董事或經理人就其因擔任董事或經理人而生之責任購買保險或續保 ,或以該保險補償其對公司或附屬公司可能因過失、違約、違反職責或背信而有罪,所依法而生之損失或義務。

48.3 To the extent permitted under the laws of the Cayman Islands, Members continuously holding one per cent (1%) or more of the total issued shares of the Company for six months or longer may:

在開曼群島法允許之範圍內,繼續六個月以上持有公司已發行股份總數百分之一以上之股東得:

(a) request in writing the Board to authorise any Independent Director of the Audit Committee to file a petition with the Taipei District Court, ROC for and on behalf of the Company against any of the Directors; or 以書面請求董事會授權審計委員會之獨立董事為本公司對董事提起訴訟, 並得以臺灣臺北地方法院為第一審管轄法院;或
(b) request in writing any Independent Director of the Audit Committee to file a petition for and on behalf of the Company against any of the Directors; the petition may be filed with the Taipei District Court, ROC as the court of the first instance; or 以書面請求審計委員會之獨立董事為公司對董事提起訴訟,並得以臺灣臺北地方法院為第一審管轄法院;

the Member(s) may, to the extent permitted under the laws of the Cayman Islands, file a petition with the Taipei District Court, ROC for and on behalf of the Company against the relevant Directors within thirty (30) days after such Member(s) having made the request under the preceding clause (a) or (b) if (i) in the case of clause (a), the Board fails to make such authorisation or the Independent Director of the Audit Committee having been authorised by the Board fails to file such petition, or (ii) in the case of clause (b), the Independent Director of the Audit Committee fails to file such petition.

於依上述第(a)款或第(b)款提出請求後 30 日內,如(i)受請求之董事會未依第(a) 款授權審計委員會之獨立董事或經董事會授權之審計委員會之獨立董事未依第 (a)款提起訴訟;或(ii)受請求之審計委員會之獨立董事未依第(b)款提起訴訟時, 在開曼群島法允許之範圍內,股東得為公司對董事提起訴訟,並得以臺灣臺北地方法院為訴訟管轄法院。

48.4 Without prejudice and subject to the general directors' duties that a Director owe to the Company and its shareholders under common law principals and the laws of the Cayman Islands, a Director shall perform his fiduciary duties of loyalty and due care of a good administrator in the course of conducting the Company's business, and shall indemnify the Company, to the maximum extent legally permissible, from any loss incurred or suffered by the Company arising from breach of his fiduciary duties. If a Director has made any profit for the benefit of himself or any third party as a result of any breach of his fiduciary duties, the Company shall, if so resolved by the Members by way of an Ordinary Resolution, take all such actions and steps as may be appropriate and to the maximum extent legally permissible to seek to recover such profit from such relevant Director. If a Director has, in the course of conducting the Company's business, violated any laws or regulations that causes the Company to become liable for any compensation or damages to any person, such Director shall become jointly and severally liable for such compensation or damages with the Company and if any reason such Director is not made jointly and severally liable with the Company, such Director shall indemnify the Company for any loss incurred or suffered by the Company caused by a breach of duties by such Director. The Officers, in the course of performing their duties to the Company, shall assume such duties and obligations to indemnify the Company in the same manner as if they are Directors.

於不影響及不違反公司之董事依開曼群島之普通法原則及法律對公司及股東所負之一般董事責任之情形下,董事於執行公司之業務經營時,應忠實執行業務並盡善良管理人之注意義務,如有違反致公司受有損害者,於法律允許之最大限度內,應負損害賠償責任。如董事因為違反上開規定之行為,而為自己或他人取得任何利益時,於經股東會普通決議通過下,公司應採取所有適當之行動及步驟及於法律允許之最大限度內,自該董事處使該等利益歸為公司所有。公司之董事於其執行業務經營時,如有違反法律或命令導致公司對於任何人負有任何補償或損害責任時,該董事應與公司就該等補償或損害負連帶賠償之責, 且若因任何原因,該董事無須與公司負連帶賠償之責,該董事應就其違反其責任導致公司所受之任何損失予以補償。經理人於執行公司職務時,應負與公司董事相同之損害賠償責任。

MEETINGS OF THE BOARD OF DIRECTORS 董事會

49. Board Meetings 董事會

49.1 Board meetings shall be convened by the Chairman, and the Board may meet for the transaction of business, adjourn and otherwise regulate its meetings as it sees fit. To the extent permitted under the laws of the Cayman Islands, the majority or more of the Directors may, by filing a written proposal setting forth therein the subjects for discussions and the reasons, request the Chairman to convene a Board meeting. If the Chairman fails to convene a board meeting within 15 days after the filing of the request under the preceding paragraph, the proposing Directors may convene a board meeting on their own.

董事會由董事長召集之,且董事會得因執行業務而召集、休會及依其認為適切之其他方式管理其會議。在開曼群島法允許之範圍內,過半數之董事得以書面記明提議事項及理由,請求董事長召集董事會。於前述請求提出後十五日內, 董事長不為召開時,過半數之董事得自行召集。

49.2 For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company shall hold regular meetings of the Board at least on a quarterly basis and such meetings shall be held in compliance with the Applicable Public Company Rules. 股份登錄興櫃買賣或上市櫃期間,公司應至少於每季至少召開一次董事會,並依公開發行公司規則辦理。
49.3 A resolution put to the vote at a meeting of the Board shall be carried by the affirmative votes of a majority of the votes cast and in the case of an equality of votes the resolution shall fail. 董事會會議中之決議應由多數贊成票之支持始為通過,票數相同時則為不通過。

50. Notice of Board Meetings 董事會通知

50.1 The Chairman may, and the Secretary on the requisition of the Chairman shall, at any time summon a meeting of the Board. 董事長得隨時召集董事會,但秘書經董事長要求時應隨時召集董事會。
50.2 Before the shares are traded on the ESM or listed on the TPEx or TSE, at least 48 hours prior notice shall be given for any meeting of the Board provided that in the case of urgent circumstances, a meeting of the Board may be convened on short notice, or be held anytime after notice has been given to every Director or be convened without prior notice if all Directors agree. For so long as the shares are traded on the ESM or listed on the TPEx or TSE, to convene a meeting of the Board, a notice setting forth therein the matters to be considered and if appropriate, approved at the meeting shall be given to each Director no later than seven (7) days prior to the scheduled meeting date. However, in the case of urgent circumstances, the meeting may be convened with a shorter notice period in a manner consistent with the Applicable Public Company Rules. For the purposes of this Article, a notice may be sent via electronic means if so agreed to by the Directors.

股份登錄興櫃買賣或上市櫃前,董事會之召集應至少於 48 小時前通知各董事; 但遇有緊急情況時,得以較短之召集通知、或於通知每位董事後、或經每位董事同意後無需事前通知,而為召集。股份登錄興櫃買賣或上市櫃期間,召集董事會時,應於預定開會日七日前,將載明擬討論事項及承認事項(如屬適當) 之開會通知寄發各董事。但遇有緊急情況時,得依符合公開發行公司規則之方式,於較短之期間內通知各董事召集之。為本條之目的,如經董事同意時,開會通知得以電子方式寄送。

51. Participation in Meetings by Video Conference 視訊會議參與董事會

Directors may participate in any meeting of the Board by means of video conference or other communication facilities, as permitted by the Applicable Law, where all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.

董事得以視訊會議,或於適用法律許可範圍內,以其他通訊器材參與董事會,使所有與會者同時並即時參與討論,並視為親自出席。

52. Quorum at Board Meetings 董事會之法定出席數

The quorum for a meeting of the Board shall be more than one-half of the total number of the Directors.

董事會會議所需之法定出席人數,應為過半數之董事。

53. Board to Continue in the Event of Vacancy 董事會成員缺額之運作

The Board may act notwithstanding any vacancy in its number. 董事會成員如有缺額仍得運作。

54. Chairman to Preside 董事會主席

The Chairman, if there be one, shall act as chairman at all meetings of the Board at which such person is present. In his absence a chairman shall be appointed or elected in accordance with the Applicable Public Company Rules.

董事長(如有)如出席董事會,應為董事會議主席。董事長缺席時,應依公開發行公司規則指派或選舉會議主席。

55. Validity of Prior Acts of the Board 董事會先前行為之效力

No regulation or alteration to the Articles made by the Company in general meeting shall invalidate any prior act of the Board which would have been valid if that regulation or alteration had not been made.

公司於股東會就本章程所為之制定或修改,不應使董事會於本章程未制定或修改前之有效行為變為無效。

CORPORATE RECORDS 公司紀錄

56. Minutes 議事錄

The Board shall cause minutes to be duly entered in books provided for the purpose: 董事會應將會議紀錄納入所備置之簿冊,以供下列目的之用:

(a) of all elections and appointments of Officers; 所有公司經理人之選任與任命;
(b) of the names of the Directors present at each meeting of the Board and of any committee appointed by the Board; and 各次董事會之出席董事姓名,及董事會所委任之委員會各次會議之出席董事姓名;及
(c) of all resolutions and proceedings of general meetings of the Members, meetings of the Board, meetings of managers and meetings of committees appointed by the Board. 股東會、董事會、經理人會議與董事會委任之委員會議中所有決議及議事程序。

57. Register of Mortgages and Charges 抵押擔保登記簿

57.1 The Directors shall cause to be kept the Register of Mortgages and Charges required by the Law. 董事應依開曼公司法備置抵押及擔保登記簿。
57.2 The Register of Mortgages and Charges shall be open to inspection by Members and creditors in accordance with the Law, at the Registered Office on every business day in the Cayman Islands, subject to such reasonable restrictions as the Board may impose, so that not less than two (2) hours in each such business day be allowed for inspection.

依開曼公司法規定,抵押擔保登記簿應備置於註冊處所,於開曼群島各營業日供股東及債權人檢閱,但應受限於董事會所為之合理限制;惟每營業日開放供檢閱之時間應不少於二小時。

58. Form and Use of Seal 印章之形式和使用

58.1 The Seal shall only be used by the authority of the Directors or of a committee of the Directors authorised by the Directors in that behalf; and, until otherwise determined by the Directors, the Seal shall be affixed in the presence of a Director or the Secretary or an assistant secretary or some other person authorised for this purpose by the Directors or the committee of Directors. 印章僅能依董事或董事授權之董事委員會依授權使用之;於董事另有決定前, 印章應於董事或秘書或助理秘書或其他經董事或董事委員會授權之人在場時蓋印。
58.2 Notwithstanding the foregoing, the Seal may without further authority be affixed by way of authentication to any document required to be filed with the Registrar of Companies in the Cayman Islands, and may be so affixed by any Director, Secretary or assistant secretary of the Company or any other person or institution having authority to file the document as aforesaid. 縱有如上規定,印章得於未經授權下,為應檢送予開曼群島公司登記處之文件 ,而由公司任一董事、秘書或助理秘書或其他有權檢送前述文件之人或機構,

以驗證之方式於該文件上蓋印。

58.3 The Company may have one or more duplicate Seals, as permitted by the Law; and, if the Directors think fit, a duplicate Seal may bear on its face of the name of the country, territory, district or place where it is to be issued. 於開曼公司法許可下,公司得有一個或數個複製印章;且如董事認為適當,得在該複製印章表面加上其將使用之城市、領土、地區或地點的名稱。

TENDER OFFER AND ACCOUNTS 公開收購及帳簿

59. Tender Offer 公開收購

For so long as the shares are traded on the ESM or listed on the TPEx or the TSE, any public announcement in connection with any tender offer of the Company's shares shall be in compliance with the Applicable Public Company Rules, including but not limited to "Regulations Governing Public Tender Offers for Securities of Public Companies." 股份登錄興櫃買賣或上市櫃期間,任何與公司股份之公開收購有關之公告,均應遵循

公開發行公司規則,包括但不限於公開收購公開發行公司有價證券管理辦法。

60. Books of Account 會計帳簿

60.1 The Board shall cause to be kept proper records of account with respect to all transactions of the Company and in particular with respect to: 董事會就所有公司交易應備置適當之會計帳簿,尤其是:
(a) all sums of money received and expended by the Company and the matters in respect of which the receipt and expenditure relates; 公司所有收受及支出之款項、及與該收受或支出之相關事宜;
(b) all sales and purchases of goods by the Company; and 公司所銷售及購買之一切物品;及

Such books of account shall be kept for at least five (5) years from the date they are prepared.

會計帳簿自備置日起,應至少保存五年。

60.2 Such records of account shall be kept and proper books of account shall not be deemed to be kept with respect to the matters aforesaid if there are not kept, at such place as the Board thinks fit, such books as are necessary to give a true and fair view of the state of the Company's affairs and to explain its transactions.

會計帳簿應予保存。若於董事會認為之適當處所,未備有能正確、公平反映公司事務及說明相關交易所必要之會計帳簿者,視同未就前述事項妥善備置會計帳簿。

60.3 The instruments of proxy, documents, forms/statements and information in electronic media prepared in accordance with the Articles and relevant rules and regulations shall be kept for at least one (1) year. However, if a Member institutes a lawsuit with respect to such instruments of proxy, documents, forms/statements and/or information mentioned herein, they shall be kept until the conclusion of the litigation if longer than one (1) year.

依本章程與依相關法規製作之委託書、文件、表冊及電子媒體資訊等,應保存至少一年。惟如有股東就該委託書、文件、表冊及/或本條所述之資訊等提起訴訟時,倘該訴訟費時逾一年,則應保存至該訴訟終結為止。

61. Financial Year End 會計年度結束

Unless the Directors otherwise specify, the financial year of the Company: 除本公司董事會另為議定者外,本公司之會計年度:

(a) shall end on 31st December in the year of its incorporation and each following year; and 於設立當年度及其後每年,於每年十二月三十一日結束;且
(b) shall begin when it was incorporated and on 1st January each following year. 自本公司設立時起算;並於其後每年度之一月一日開始起算。

AUDIT COMMITTEE 審計委員會

62. Number of Committee Members 委員會人數

For so long as the shares are listed on the TPEx or TSE, the Board shall set up an Audit Committee. The Audit Committee shall comprise solely of Independent Directors and all Independent Directors shall be members of the Audit Committee. The number of committee members shall not be less than three (3). One 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 of the Audit Committee members shall have accounting or financial expertise. A valid resolution of the Audit Committee requires approval of one-half or more of all its members.

股份登錄興櫃或上市櫃期間,董事會應設立審計委員會。審計委員會僅得由獨立董事組成,且全體獨立董事均應為審計委員會成員。其委員會人數不得少於三人,其中一人為召集人,負責不定期召集審計委員會會議,且至少一人應具備會計或財務專長。審計委員會之決議,應有審計委員會全體成員二分之ㄧ(含)以上之同意。

63. Powers of Audit Committee 審計委員會之職權

63.1 The Audit Committee (if established) shall have the responsibilities and powers as specified under the Applicable Public Company Rules. Any of the following matters of the Company shall require the consent of one-half or more of all Audit Committee members and be submitted to the Board for resolution: 審計委員會(若有設置者)應依公開發行公司規則之規定行使職權。下列事項應經審計委員會全體成員二分之ㄧ以上同意,並提董事會決議:
(a)adoption of or amendment to an internal control system; 訂定或修正公司內部控制制度;
(b)assessment of the effectiveness of the internal control system; 內部控制制度有效性之考核;

(c)adoption of or amendment to the handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others; 訂定或修正重要財務或業務行為之處理程序,例如取得或處分資產、衍生性商品交易、資金貸與他人,或為他人背書或保證;

(d)any matter relating to the personal interest of the Directors; 涉及董事自身利害關係之事項;
(e)a material asset or derivatives transaction; 重大之資產或衍生性商品交易;
(f)a material monetary loan, endorsement, or provision of guarantee; 重大之資金貸與、背書或提供保證;
(g)the offering, issuance, or Private Placement of any equity-related securities; 募集、發行或私募具有股權性質之有價證券;
(h)the hiring or dismissal of an attesting certified public accountant, or the compensation given thereto; 簽證會計師之委任、解任或報酬;
(i)the appointment or discharge of a financial, accounting, or internal auditing officer; 財務、會計或內部稽核主管之任免;
(j)approval of annual and semi-annual financial reports (if applicable under the Applicable Public Company Rules); and 年度及半年度財務報告(如依公開發行公司規則而有適用)之核可;及
(k)any other matter so determined by the Company from time to time or required by any competent authority overseeing the Company. 公司隨時認定或公司監理主管機關所要求之其他事項。

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

除第(j)款以外,其他任何事項如未經審計委員會成員半數(含)以上同意者, 得經全體董事三分之二(含)以上同意行之,不受前項規定之限制,審計委員會之決議並應載明於董事會議事錄中。

63.2 Subject to the Applicable Law and to the extent permitted under the laws of the Cayman Islands, the Independent Directors of the Audit Committee shall supervise the execution of business operations of the Company, and may at any time or from time to time investigate the business and financial conditions of the Company, examine the accounting books and documents, and request the Board or officers to report on matters referred to above. Subject to the Applicable Law and to the extent permitted under the laws of the Cayman Islands, the Board may authorise any Independent Director of the Audit Committee to appoint on behalf of the Company, a practicing lawyer and independent auditors to conduct the examination.

在不違反適用法律規定及開曼群島法允許之範圍內,審計委員會之獨立董事成員應監督公司業務之執行,並得隨時調查公司業務及財務狀況,查核簿冊文件 ,並得請求董事會或經理人提出報告。在不違反適用法律規定及開曼群島法允許之範圍內,審計委員會之獨立董事成員依本條行使職權時,董事會得授權審計委員會之獨立董事代表公司委任會計師、律師審核之。

63.3 The Audit Committee shall audit the various financial statements and records prepared by the Board for submission to the general meeting, and shall report their findings and opinions at such meeting.

審計委員會對於董事會編造提出股東會之各種表冊,應予查核,並報告意見於股東會。

VOLUNTARY DISSOLUTION AND WINDING-UP 自願解散和清算

64. Voluntary Dissolution and Winding-Up 自願解散和清算

64.1 The Company may be voluntarily wound-up in accordance with Article 12.4. 公司得依本章程第 12.4 條之規定自願解散。
64.2 If the Company shall be wound up the liquidator may, with the sanction of a Special Resolution, divide amongst the Members in specie or in 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 Members or different classes of Members subject to the Applicable Law. The liquidator may, with the like sanction, vest the whole or any part of such assets in the trustees upon such trusts for the benefit of the Members as the liquidator shall think fit, but so that no Member shall be compelled to accept any shares or other securities or assets whereon there is any liability.

如公司應行清算,清算人經特別決議同意後,得將公司全部或部分之資產(無論其是否由性質相同之財產所組成)以其實物分配予各股東,並得依適用法律 ,以其所認公平之方式,決定前開應分配財產之價值,及各股東間、或不同股別股東間之分配方式。經特別決議,清算人得依其認為適當之方式,將該等資產之全部或一部,為股東之利益而交付信託。惟股東毋庸接受其上附有任何負債之股份、或其他有價證券或財產。

CHANGES TO CONSTITUTION 變更章程

65. Changes to Articles 變更章程

Subject to the Law, Applicable Public Company Rules and to the conditions contained in its Memorandum, the Company may, by Special Resolution, alter or add to its Articles. 在不違反開曼公司法規定、公開發行規則及章程大綱之情形下,公司得經特別決議變更或增訂其章程。

LITIGIOUS AND NON-LITIGIOUS AGENT 訴訟及非訟代理人

66. Appointment of Litigious and Non-Litigious Agent 委任訴訟及非訟代理人

For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Company shall appoint a Litigious and Non-Litigious Agent pursuant to the Applicable Law to act as the Company's responsible person in the ROC under the Securities and Exchange Law of the ROC to handle matters stipulated in the Securities and Exchange Law of the ROC and the relevant rules and regulations thereto. The Litigious and Non-Litigious Agent shall be an individual who has a residence or domicile in the ROC. 股份登錄興櫃買賣或上市櫃期間,公司應依適用法律委任訴訟及非訟代理人,擔任公司依中華民國證券交易法在中華民國境內之負責人,處理中華民國證券交易法及與中華民國證券交易法相關之規則及規定所定事務。前述訴訟及非訟代理人須為在中華民國境內有住所或居所之自然人。

OTHERS 其他

67. ROC Securities Laws and Regulations 中華民國證券法令

For so long as the shares are traded on the ESM or listed on the TPEx or TSE, the qualifications, composition, appointment, removal, exercise of functions and other matters with respect to the Directors, Independent Directors, Compensation Committee and Audit Committee which are required to be followed by the Company shall comply with the applicable ROC securities laws and regulations.

股份登錄興櫃買賣或上市櫃期間內,董事、獨立董事、薪資報酬委員會或審計委員會之資格條件、組成、選任、解任、職權行使及其他應遵行事項,應遵循中華民國證券法令適用於本公司的規定。

68. When conducting business, the Company shall comply with the laws and regulations as well as business ethics and may take actions which will promote public interests in order to fulfill its social responsibilities.

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。

附錄二

日成控股股份有限公司股東會議事規則

1.法令依據

本公司股東會之議事規則除上市(櫃)法令或法律另有規定外,應依本規則辦理。 2.出席與簽名

(1)本公司應於開會通知書載明受理股東報到時間、報到處地點,及其他應注意事項。
(2)前項受理股東報到時間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。
(3)股東本人或股東所委託之代理人(以下稱「股東」)應憑出席證、出席簽到卡或其他出席證件出席股東會;屬徵求委託書之徵求人並應攜帶身分證明文件,以備核對。
(4)本公司應設簽名簿供出席股東本人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。
(5)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(如有)者,應另附選舉票。
(6)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公司章程之規定。
3.出席股數之計算

股東會之出席應以股份為計算基準,出席股數依簽名簿或繳交之簽到卡計算之。

4.開會地點及時間

依據上市(櫃)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。

5.委託專業人士與相關人員得列席之識別

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。

6.開會過程錄音或錄影之存證

本公司應於受理股東報到時起將股東報到過程、會議進行過程、投票計票過程全程連續不間斷錄音及錄影,並至少保存一年。但經股東依上市(櫃)法令提起訴訟者,應保存至訴訟終結為止。

7.主席及代理人

(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)前項主席係由常務董事或董事代理者,以任職六個月以上,並瞭解公司財務業務狀況之常務董事或董事擔任之。主席如為法人董事之代表人者,亦同。
(3)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)於本公司股票上市(櫃)前,股東會之召集應依照章程第20.1條之規定至少於五日前通知股東。於本公司股票上市(櫃)後,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,通知各有權出席及表決之股東,載明會議召開之日期、地點及時間及召集事由,並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(如有)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資訊觀測站。並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資訊觀測站。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,並陳列於公司及其股務代理機構,且應於股東會現場發放。

8.會議召開

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。延後二次而仍不足額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(櫃)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(櫃)法令規定重新提請股東會表決。

9.議案討論

(1)董事會所召集之股東會,宜有董事會過半數之董事參與出席。

(2)股東會如由董事會召集者,其議程由董事會訂定之,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。
(3)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。
(4)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。
(5)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公司章程及上市(櫃)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。

10.股東發言

(1)出席股東發言前,須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。
(2)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。
(3)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。
(4)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。
(5)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。
(6)出席股東發言後,主席得親自或指定相關人員答覆。

11.股東提案

本公司股票上市(櫃)後,持有已發行股份總數百分之一以上股份之股東,得依上市(櫃)法令之規定,及本公司章程之規定,以書面或電子方式向公司提出股東常會議案。

12.表決股數之計算、迴避制度

(1)股東會之表決,應以股份為計算基準。

(2)出席股數依簽名簿或繳交之簽到卡,加計以書面或電子方式行使表決權之股

數計算之。

(3)徵求人徵得之股數及受託代理人代理之股數,本公司應於股東會開會當日, 依上市(櫃)法令規定格式編造之統計表,於股東會場內為明確之揭示。
(4)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。
(5)於上市(櫃)法令要求之範圍內,依本公司章程之規定,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。
(6)前項不得行使表決權之股份數,就相關決議不算入已出席股東之表決權數。
(7)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。
(8)依據上市(櫃)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。

13.表決權原則

(1)除本公司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。
(2)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、反對或棄權之結果輸入公開資訊觀測站。
(3)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。

14.議案之表決

(1)議案之表決,除上市(櫃)法令或本公司章程另有規定外,以出席股東表決權過半數之同意通過之。
(2)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。
(3)董事選舉事項之選舉票,應由監票員密封簽字後,妥善保管,並至少保存一年。但經股東依法令提起訴訟者,應保存至訴訟終結為止。
15.監票及計票

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,並作成紀錄。

16.議事錄
(1)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。
(2)於本公司於中華民國掛牌期間,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。
(3)議事錄應確實依會議之年、月、日、場所、主席姓名、決議方法、議事經過之要領及其結果記載之,在本公司存續期間,應永久保存。
(4)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。
(5)股東會決議事項,如有上市(櫃)法令規定之重大訊息者,本公司應於規定時間內,將內容傳輸至公開資訊觀測站。

17.休息、續行集會

(1)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。
(2)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。
(3)股東會得依上市(櫃)法令及本公司章程之規定,決議在五日內延期或續行集會。

18.會場秩序之維持

(1)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。
(2)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。

(3)會場備有擴音設備者,股東非以本公司配置之設備發言時,主席得制止之。

19.實施與修訂

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。

日成控股股份有限公司

附錄三

董事會議事規範

1.目的

為建立本公司良好董事會治理制度、健全監督功能及強化管理機能,爰依「公開發行公司董事會議事辦法」訂定本規範,以資遵循。

2.範圍

董事會之議事規範,其主要議事內容、作業程序、議事錄應載明事項、公告及其他應遵循事項,應依本規範之規定辦理。

3.會議通知及會議資料

(1)董事會每季至少召集一次。

(2)董事會之召集,應載明召集事由,於股份登錄興櫃買賣或上市櫃前,應至少於 48 小時前通知各董事;但遇有緊急情況時,得以較短之召集通知,或於通知每位董事後,或經每位董事同意後無需事前通知,而為召集;股份登錄興櫃買賣或上市櫃期間,於預定開會日七日前,通知各董事。但遇有緊急情況時,得依符合公開發行公司規則之方式,於較短之期間內通知各董事召集之。如經董事同意時,召集通知得以電子方式寄送。
(3)本規範第十一條第一項各款之事項,除有突發緊急情事或正當理由外,應於召集事由中列舉,不得以臨時動議提出。
(4)董事會指定之辦理議事事務單位為董事會秘書。
(5)議事單位應擬訂董事會議事內容,並提供足夠之會議資料,於召集通知時一併寄送。
(6)董事如認為會議資料不充分,得向議事事務單位請求補足。董事如認為議案資料不充足,得經董事會決議後延期審議之。

4.簽名簿等文件備置及董事之委託出席

(1)召開董事會時,應設簽名簿供出席董事簽到,以供查考。
(2)董事應親自出席董事會,如不能親自出席,得採用視訊或依章程第 51 條規定出席;如以視訊參與會議者,視為親自出席。
(3)董事委託其他董事代理出席董事會時,應於每次預計使用或首次使用代理人之會議開始前出具委託書,並列舉召集事由之授權範圍。
(4)前二項代理人,以受一人之委託為限。

5.董事會開會地點及時間之原則

董事會召開之地點與時間,應於便於董事出席且適合董事會召開之地點及時間為之。

6.董事長及代理人
(1)除章程另有規定外,董事會應由董事長召集並擔任主席。但每屆第一次董事會,由股東會所得選票代表選舉權最多之董事召集,會議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。
(2)董事長請假或因故不能行使職權時,由副董事長代理之,無副董事長或副董事長亦請假或因故不能行使職權時,由董事長指定常務董事一人代理之;其未設常務董事者,指定董事一人代理之,董事長未指定代理人者,由常務董事或董事互推一人代理之。

7.董事會參考資料、列席人員與董事會召開

(1)召開董事會時,經理部門(或董事會指定之議事單位)應備妥相關資料供與會董事隨時查考。
(2)召開董事會時,得視議案內容通知相關部門或子公司之人員列席。必要時,亦得邀請會計師、律師或其他專業人士列席會議及說明。但討論及表決時應離席。
(3)董事會主席於已屆開會時間並有過半數之董事出席時,應即宣布開會。
(4)已屆開會時間,如全體董事有半數未出席時,主席得宣布延後開會,其延後次數以二次為限。延後二次仍不足額者,主席得依第三條第二項規定之程序重新召集。
(5)前項及第十五條第二項第二款所稱全體董事,以實際在任者計算之。

8.董事會開會過程錄音或錄影之存證

(1)董事會之開會過程應全程錄音或錄影存證,並至少保存五年,其保存得以電子方式為之。
(2)前項保存期限未屆滿前,發生關於董事會相關議決事項之訴訟時,相關錄音或錄影存證資料應續予保存至訴訟終結止。
(3)以視訊會議召開者,其視訊影音資料為會議紀錄之一部分,應於本公司存續期間妥善保存。

9.議事內容

定期性董事會之議事內容,至少包括下列各事項:

(1)報告事項
A.前次會議紀錄及執行情形。
B.重要財務業務報告。
C.內部稽核業務報告。
D.其他重要報告事項。
(2)討論事項
A.前次會議保留之討論事項。
B.本次會議討論事項。
(3)臨時動議。

10.議案討論

(1)董事會應依會議通知所排定之議事程序進行。但經出席董事過半數同意者, 得變更之。
(2)非經出席董事過半數同意者,主席不得逕行宣布散會。
(3)董事會議事進行中,若在席董事未達出席董事過半數者,經在席董事提議, 主席應宣布暫停開會,並準用第七條第四項規定。

11.應經董事會討論事項

(1)公司對於下列事項應提董事會討論:
A.本公司之營運計畫。
B.年度財務報告及半年度財務報告。但半年度財務報告依法令規定無須經會計師查核簽證者,不在此限。
C.依證券交易法第十四條之ㄧ規定訂定或修正之內部控制制度,及內部控制制度有效性之考核。
D.依證券交易法第三十六條之ㄧ規定訂定或修正之取得或處分資產、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。

E.募集、發行或私募具有股權性質之有價證券。
F.財務、會計或內部稽核主管之任免。
G.對關係人之捐贈或對非關係人之重大捐贈。但因重大天然災害所為急難救助之公益性質捐贈,得提下次董事會追認。
H.依證券交易法第十四條之三、其他法令或章程規定應由股東會決議或董事會決議事項或主管機關規定之重大事項。
(2)前項第七款所稱關係人,指證券發行人財務報告編製準則所規範之關係人; 所稱對非關係人之重大捐贈,指每筆捐贈金額或一年內累積對同一對象捐贈金額達新臺幣一億元以上,或達最近年度經會計師簽證之財務報告營業收入淨額百分之一或實收資本額百分之五以上者。
(3)前項所稱一年內,係以本次董事會召開日期為基準,往前追溯推算一年,已提董事會決議通過部分免再計入。
(4)公司設有獨立董事者,應有至少一席獨立董事親自出席董事會;對於第一項應提董事會決議事項,應有全體獨立董事應親自出席董事會,獨立董事如無法親自出席,應委由其他獨立董事代理出席。獨立董事如有反對或保留意見,應於董事會議事錄載明;如獨立董事不能親自出席董事會表達反對或保留意見者,除有正當理由外,應事先出具書面意見,並載明於董事會議事錄。
12.表決(1)
(1)主席對於議案之討論,認為已達可付表決之程度時,得宣布停止討論,提付表決。
(2)董事會議案表決時,經主席徵詢出席董事全體無異議者,視為通過。如經主席徵詢而有異議者,即應提付表決。
(3)表決方式由主席就下列各款規定擇一行之,但出席者有異議時,應徵求多數之意見決定之:
- A.舉手表決或投票器表決。
- B.唱名表決。
- C.投票表決。
- D.其他本公司自行選用之表決。
(4)前二項所稱出席董事全體不包括依第十四條規定不得行使表決權之董事。
13.表決(2)
(1)董事會議案之決議,除法令或章程另有規定外,應有過半數董事之出席,出席董事過半數之同意行之。
(2)同一議案有修正案或替代案時,於法令許可之範圍內,由主席併同原案定其表決之順序。但如其中一案已獲通過時,其他議案即視為否決,無須再行表決。
(3)議案之表決如有設置監票及計票人員之必要者,由主席指定之,但監票人員應具董事身分。
(4)表決之結果,應當場報告,並做成紀錄。
14.董事之利益迴避制度

董事對於會議事項,與其自身或其代表之法人有利害關係者,應於當次董事會

說明其利害關係之重要內容,如有害於公司利益之虞時,不得加入討論及表決, 且討論及表決時應予迴避,並不得代理其他董事行使其表決權。本公司董事會之決議,對依前述規定不得行使表決權之董事,依公司法第二百零六條第四項準用第一百八十條第二項規定辦理。董事之配偶、二親等內血親,或與董事具有控制或附屬關係之公司,就董事會議討論之事項有利害關係者,視為董事就該事項有自身利害關係。

15.會議記錄及簽署事項

(1)董事會之議事,應作成議事錄,議事錄應詳實記載下列事項:
A.會議屆次(或年次)及時間地點。
B.主席之姓名。
C.董事出席狀況,包括出席、請假及缺席者之姓名與人數。
D.列席者之姓名及職稱。
E.記錄之姓名。
F.報告事項。
G.討論事項:各議案之決議方法與結果、董事、專家及其他人員發言摘要、依前條規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見且有紀錄或書面聲明及獨立董事依第十一條第四項規定出具之書面意見。
H.臨時動議:提案人姓名、議案之決議方法與結果、董事、專家及其他人員發言摘要、依前條規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形反對或保留意見且有紀錄或書面聲明。

I.其他應記載事項。

(2)董事會議決事項,如有下列情事之一者,除應於議事錄載明外,於董事會之日起二日內於金融監督管理委員會指定之公開資訊觀測站辦理公告申報:
A.獨立董事有反對或保留意見且有紀錄或書面聲明。
B.未經本公司審計委員會通過之事項,如經全體董事三分之二以上同意通過。
(3)董事會簽到簿為議事錄之一部分,應於公司存續期間妥善保存。
(4)議事錄須由會議主席及記錄人員簽名或蓋章,於會後二十日內分送各董事, 並應列入本公司重要檔案,於本公司存續期間妥善保存。
(5)第一項議事錄之製作及分發得以電子方式為之。

16.董事會之授權原則

除第十一條第一項應提本公司董事會討論事項外,在董事會休會期間,得授權董事長行使董事會職權,其授權內容或事項如下:
(1)於本公司業務範圍內對外代表本公司。
(2)依本公司「職務授權及核決權限管理辦法」及相關管理辦法規定之授權事項。
(3)檢查本公司會計制度、財務狀況及財務報告程序。
(4)審核取得或處分資產、從事衍生性商品交易、資金貸與他人及為他人背書或提供保證等重大財務業務行為之處理程序。
(5)與本公司簽證會計師進行交流。

(6)對內部稽核人員及其工作進行考核。

(7)對本公司之內部控制進行考核。
(8)評估、檢查、監督本公司存在或潛在之各種風險。
(9)檢查本公司遵守法律規範之情形。
(10)審核第十四條所述涉及董事利益衝突應迴避表決權行使之交易,特別是重大關係人交易、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及成立以投資為目的投資公司等。
(11)視本公司資金需要,全權處理與各往來金融機構貸款額度、條件等相關事宜,並將執行情形提報董事會。
(12)視本公司資金需求,依據資金貸與及背書保證作業程序規定之額度內進行背書保證處理事宜,及依據取得或處分資產處理程序規定之額度進行交易,並將執行情形提報董事會。
(13)子公司(含海外分支機構)董事及代表人之選派。
(14)本公司組織調整及組織規章之修正。
(15)評核會計師之資格並提名適任人選。
(16)其他董事會授權董事長之職權。

17.附則

本規範之修訂應經審計委員會同意,董事會決議通過,並於股東會中報告,修訂時亦同。

日成控股股份有限公司

附錄四

誠信經營守則

1.目的及適用範圍

為建立誠信經營之企業文化及公司之健全發展,提供其建立良好商業運作之參考架構,特訂定本守則。

2.適用範圍

本公司、本公司之子公司及其他具有實質控制能力之機構與組織。

3.定義

本守則所稱利益,其利益係指任何有價值之事物,包括任何形式或名義之金錢、餽贈、佣金、職位、服務、優待、回扣等。但屬正常社交禮俗,且係偶發而無影響特定權利義務之虞時,不在此限。

4.作業內容

4.1 誠信行為

本公司之董事、經理人、受僱人、受任人(以下簡稱本公司人員)或具有實質控制能力者,於從事商業行為之過程中,不得直接或間接提供、承諾、要求或收受任何不正當利益,或做出其他違反誠信、不法或違背受託義務等不誠信行為, 以求獲得或維持利益。

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

4.2 遵循法令

本公司應遵守公司法、證券交易法、商業會計法、政治獻金法、貪污治罪條例、政府採購法、公職人員利益衝突迴避法、上市上櫃相關規章或其他商業行為有關法令,以作為落實誠信經營之基本前提。

4.3 公司政策

本公司基於廉潔、透明及負責之經營理念,制定以誠信為基礎之政策,並建立良好之公司治理與風險控管機制,以創造永續發展之經營環境。

4.4 利益迴避

本公司董事、經理人及其他出席或列席董事會之利害關係人應秉持高度自律, 對董事會所列議案,與其自身或其代表之法人有利害關係者,應於當次董事會說明其利害關係之重要內容,如有害於公司利益之虞者,得陳述意見及答詢, 不得加入討論及表決,且討論及表決時應予迴避,並不得代理其他董事行使其表決權。董事間亦應自律,不得不當相互支援。董事、經理人、受僱人、受任人與實質控制者不得藉其在公司擔任之職位或影響力,使其自身、配偶、父母、子女或任何他人獲得不正當利益。

4.5 防範措施

本公司人員嚴禁以下之行為:

4.5.1 行賄及收賄。

本公司人員於執行業務時,不得直接或間接向客戶、代理商、承包商、供應商、公職人員或其他利害關係人提供或收受任何形式之不正當利益。

4.5.2 提供非法政治獻金。

本公司人員對政黨或參與政治活動之組織或個人直接或間接提供捐獻,應符合政治獻金法及公司內部相關作業程序,不得藉以謀取商業利益或交易優勢。

4.5.3 不當慈善捐贈或贊助。

本公司人員對於慈善捐贈或贊助,應符合相關法令及內部作業程序,不得為變相行賄。

4.5.4 提供或接受不合理禮物、款待或其他不正當利益。

本公司人員不得直接或間接提供或接受任何不合理禮物、款待或其他不正當利益,藉以建立商業關係或影響商業交易行為。

4.5.5 侵害營業秘密、商標權、專利權、著作權及其他智慧財產權。

4.5.6 從事不公平競爭行為。

4.5.7 產品及服務於研發、採購、製造、提供或銷售時直接或間接損害消費者或其他利害關係人之權益、健康與安全。

4.6 懲處

本公司人員如有違反本守則者,依獎懲辦法及相關辦法議處;如有違反相關法令者,將提報司法機關依法究辦。

4.7 本辦法經審計委員會及董事會通過後實施,並提報股東會,修訂時亦同。

日成控股股份有限公司

附錄五

Regal Holding CO., LTD. 誠信經營作業程序及行為指南

1.目的及適用範圍

本公司基於公平、誠實、守信、透明原則從事商業活動,為落實誠信經營政策, 並積極防範不誠信行為,依「上市上櫃公司誠信經營守則」及本公司及集團企業與組織之營運所在地相關法令訂定本作業程序及行為指南,具體規範本公司人員於執行業務時應注意之事項。

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

2.適用對象

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

本公司人員藉由第三人提供、承諾、要求或收受任何不正當利益,推定為本公司人員所為。

3.不誠信行為

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

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

4.利益態樣

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

5.專責單位

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

(1)協助將誠信與道德價值融入公司經營策略,並配合法令制度訂定確保誠信經營之相關防弊措施。
(2)訂定防範不誠信行為方案,並於各方案內訂定工作業務相關標準作業程序及行為指南。
(3)規劃內部組織、編制與職掌,對營業範圍內較高不誠信行為風險之營業活動, 安置相互監督制衡機制。
(4)誠信政策宣導訓練之推動及協調。
(5)規劃檢舉制度,確保執行之有效性。
(6)協助董事會及管理階層查核及評估落實誠信經營所建立之防範措施是否有效運作,並定期就相關業務流程進行評估遵循情形,作成報告。

6.禁止提供或收受不正當利益

本公司人員直接或間接提供、收受、承諾或要求第四條所規定之利益時,除有下列各款情形外,應符合「上市上櫃公司誠信經營守則」及本作業程序及行為指南之規定,並依相關程序辦理後,始得為之:

(1)基於商務需要,於國內(外)訪問、接待外賓、推動業務及溝通協調時,依當地禮貌、慣例或習俗所為者。
(2)基於正常社交禮俗、商業目的或促進關係參加或邀請他人舉辦之正常社交活動。
(3)因業務需要而邀請客戶或受邀參加特定之商務活動、工廠參觀等,且已明訂前開活動之費用負擔方式、參加人數、住宿等級及期間等。
(4)參與公開舉辦且邀請一般民眾參加之民俗節慶活動。
(5)主管之獎勵、救助、慰問或慰勞等。
(6)其他符合公司規定者。

7.收受不正當利益之處理程序

本公司人員遇有他人直接或間接提供或承諾給予第四條所規定之利益時,除有前條各款所訂情形外,應依下列程序辦理:
(1)提供或承諾之人與其無職務上利害關係者,應於收受之日起三日內,陳報其直屬主管,必要時並知會本公司專責單位。
(2)提供或承諾之人與其職務有利害關係者,應予退還或拒絕,並陳報其直屬主管及知會本公司專責單位;無法退還時,應於收受之日起三日內,交本公司專責單位處理。
前項所稱與其職務有利害關係,係指具有下列情形之一者:
(1)具有商業往來、指揮監督或費用補(獎)助等關係者。
(2)正在尋求、進行或已訂立承攬、買賣或其他契約關係者。
(3)其他因本公司業務之決定、執行或不執行,將遭受有利或不利影響者。
本公司專責單位應視第一項利益之性質及價值,提出退還、付費收受、歸公、轉贈慈善機構或其他適當建議,陳報董事長核准後執行。

8.禁止疏通費及處理程序

本公司不得提供或承諾任何疏通費。

本公司人員如因受威脅或恐嚇而提供或承諾疏通費者,應紀錄過程陳報直屬主管,並通知本公司專責單位。
本公司專責單位接獲前項通知後應立即處理,並檢討相關情事,以降低再次發生之風險。如發現涉有不法情事,並應立即通報司法單位。

9.政治獻金之處理程序

本公司提供政治獻金,應依下列規定辦理,於陳報首長(董事長)核准並知會本公司專責單位,且應提報董事會通過後,始得為之:

(1)應確認係符合政治獻金收受者所在國家之政治獻金相關法規,包括提供政治獻金之上限及形式等。
(2)決策應做成書面紀錄。
(3)政治獻金應依法規及會計相關處理程序予以入帳。
(4)提供政治獻金時,應避免與政府相關單位從事商業往來、申請許可或辦理其他涉及公司利益之事項。

10.慈善捐贈或贊助之處理程序

本公司提供慈善捐贈或贊助,應依下列事項辦理,於陳報首長(董事長)核准並知會本公司專責單位,且應提報董事會通過後,始得為之:

(1)應符合營運所在地法令之規定。
(2)決策應做成書面紀錄。
(3)慈善捐贈之對象應為慈善機構,不得為變相行賄。
(4)因贊助所能獲得的回饋明確與合理,不得為本公司商業往來之對象或與本公司人員有利益相關之人。

(5)慈善捐贈或贊助後,應確認金錢流向之用途與捐助目的相符。

11.利益迴避

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

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

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

12.保密機制之組織與責任

本公司應設置處理專責單位,負責制定與執行公司之營業秘密、商標、專利、著作等智慧財產之管理、保存及保密作業程序,並應定期檢討實施結果,俾確保其作業程序之持續有效。

本公司人員應確實遵守前項智慧財產之相關作業規定,不得洩露所知悉之公司營業秘密、商標、專利、著作等智慧財產予他人,且不得探詢或蒐集非職務相關之公司營業秘密、商標、專利、著作等智慧財產。

13.禁止洩露商業機密

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

14.禁止內線交易

本公司對於所提供之產品與服務所應遵循之相關法規與國際準則,應進行蒐集與瞭解,並彙總應注意之事項予以公告,促使本公司人員於產品與服務之研發、採購、製造、提供或銷售過程,確保產品及服務之資訊透明性及安全性。

本公司制定並於公司網站公開對消費者或其他利害關係人權益保護政策,以防止產品或服務直接或間接損害消費者或其他利害關係人之權益、健康與安全。經媒體報導或有事實足認本公司商品、服務有危害消費者或其他利害關係人安全與健康之虞時,本公司應即於 30 天內回收該批產品或停止其服務,並調查事實是否屬實,及提出檢討改善計畫。

本公司專責單位應將前項情事、其處理方式及後續檢討改善措施,向董事會報告。

15.保密協定

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

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

16.對外宣示誠信經營政策

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

17.建立商業關係前之誠信經營評估

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

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

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

18.與商業對象說明誠信經營政策

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

19.避免與不誠信經營者交易

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

20.契約明訂誠信經營

本公司與他人簽訂契約時,應充分瞭解對方之誠信經營狀況,並將遵守本公司誠信經營政策納入契約條款,於契約中至少應明訂下列事項:

(1)任何一方知悉有人員違反禁止收受佣金、回扣或其他不正當利益之契約條款時,應立即據實將此等人員之身分、提供、承諾、要求或收受之方式、金額或其他不正當利益告知他方,並提供相關證據且配合他方調查。一方如因此而受有損害時,得向他方請求契約金額百分之二十之損害賠償,並得自應給付之契約價款中如數扣除。(採購契約)
(2)任何一方於商業活動如涉有不誠信行為之情事,他方得隨時無條件終止或解除契約。
(3)訂定明確且合理之付款內容,包括付款地點、方式、需符合之相關稅務法規等。

21.公司人員涉不誠信行為之處理

本公司鼓勵內部及外部人員檢舉不誠信行為或不當行為,依其檢舉情事之情節輕重,如查屬實,酌發新臺幣 100,000 元以下獎金,內部人員如有虛報或惡意指控之情事,應予以紀律處分,情節重大者應予以革職。

本公司於公司網站及內部網站建立並公告內部獨立檢舉信箱、專線或委託其他外部獨立機構提供檢舉信箱、專線,供本公司內部及外部人員使用。

檢舉人應至少提供下列資訊:

(1)檢舉人之姓名、身分證號碼即可聯絡到檢舉人之地址、電話、電子信箱。 (2)被檢舉人之姓名或其他足資識別被檢舉人身分特徵之資料。

本公司處理檢舉情事之相關人員應以書面聲明對於檢舉人身分及檢舉內容予以保密,本公司並承諾保護檢舉人不因檢舉情事而遭不當處置。並由本公司專責單位依下列程序處理:

(1)檢舉情事涉及一般員工者應呈報至部門主管,檢舉情事涉及董事或高階主管,應呈報至獨立董事。
(2)本公司專責單位及前款受呈報之主管或人員應即刻查明相關事實,必要時由法規遵循或其他相關部門提供協助。
(3)如經證實被檢舉人確有違反相關法令或本公司誠信經營政策與規定者,應立即要求被檢舉人停止相關行為,並為適當之處置,且必要時透過法律程序請求損害賠償,以維護公司之名譽及權益。
(4)檢舉受理、調查過程、調查結果均應留存書面文件,並保存五年,其保存得以電子方式為之。保存期限未屆滿前,發生與檢舉內容相關之訴訟時,相關資料應續予保存至訴訟終結止。
(5)對於檢舉情事經查證屬實,應責成本公司相關單位檢討相關內部控制制度及作業程序,並提出改善措施,以杜絕相同行為再次發生。
(6)本公司專責單位應將檢舉情事、其處理方式及後續檢討改善措施,向董事會報告。

22.他人對公司從事不誠信行為之處理

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

23.建立獎懲、申訴制度及紀律處分

本公司專責單位應每年舉辦 1 次內部宣導,安排董事長、總經理或高階管理階層向董事、受僱人及受任人傳達誠信之重要性。

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

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

本公司應於內部網站揭露違反誠信行為之人員職稱、姓名、違反日期、違反內容及處理情形等資訊。

24.施行

本辦法經審計委員會及董事會通過後實施,並提報股東會,修訂時亦同。本作業程序及行為指南提報董事會討論時,應充分考量各獨立董事之意見,並將其反對或保留之意見,於董事會議事錄載明;如獨立董事不能親自出席董事會表達反對或保留意見者,除有正當理由外,應事先出具書面意見,並載明於董事會議事錄。

附錄六

日成控股股份有限公司

Regal Holding CO., LTD. 董事選舉規範

第一條為建立本公司良好董事選舉制度,爰依上市(櫃)法令訂定本規範,以資遵循。除本規範另有定義外,本規範所使用任何英文字首大寫之詞彙,

其意義應與本公司公司章程(包括其隨時修改或被取代之版本; 下稱「本章程」)中之定義相同。

第二條本公司董事之選舉,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。
第三條董事會應製備與應選出董事人數相同之選舉票,並加填其權數,分發出席股東會之股東。
第四條選舉開始前,應由主席指定監票員、計票員各若干人,執行各項有關職務。
第五條董事之選舉,由董事會設置投票箱,於投票前由監票員當眾開驗。
第六條被選舉人如為股東身分者,選舉人須在選舉票「被選舉人」欄填明被選舉人戶名及股東戶號;如非股東身分者,應填明被選舉人姓名及身分證統一編號。惟政府或法人股東為被選舉人時,選舉票之被選舉人戶名欄應填列該政府或法人名稱,亦得填列該政府或法人名稱及其代表人姓名;代表人有數人時,應分別加填代表人姓名。法人為股東時,得由其代表人當選為董事。代表人有數人時,得分別當選。
第七條董事之選票依獨立董事與非獨立董事一併選舉分別計票分別當選。
第七條之 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,本公司獨立董事之選任,應符合「公開發行公司獨立董事設置及應遵循事項辦法」第五條、第六條、第七條、第八條以及第九條之規定。
第八條選舉票有下列情事之一者無效:
1.不用本規範規定之選票。
2.以空白之選舉票投入投票箱者。
3.字跡模糊無法辨認或經塗改者。
4.所填被選舉人如為股東身分者,其戶名、股東戶號與股東名簿不符者;所填被選舉人如非股東身分者,其姓名、身份証統一編號經核對不符者。
5.除填被選舉人之戶名(姓名)或股東戶號(身份証統一編號)及分配選舉權數外,夾寫其它文字者。
6.未填被選舉人之戶名(姓名)或股東戶號(身份証統一編號)者。
7.同一選舉票填列被選舉人二人或二人以上者。
第九條本公司董事,由股東會就有行為能力之人選任之。本公司董事依據本章程所定之名額,分別計算獨立董事或非獨立董事之選舉權數,由所得選舉票代表選舉權數較多者分別依次當選。如有二人

或二人以上所得權數相同而超過規定名額時,由得權數相同者抽籤決定,未在場者由主席代為抽籤。依第一項同時當選為董事者,應自行決定充任董事,或當選之董事經查核確認其個人資料不符或依上市(櫃)法令規定當選失其效力者,其缺額由原選次多數之被選舉人於當次股東會中宣佈遞充。本公司設置審計委員會時不另選舉監察人。

第十條投票完畢後當場開票,開票結果由主席當場宣佈。

第十一條不符合上市(櫃)法令(即台灣證券交易法第二十六條之三第三項及第四項)規定者,當選失其效力。
第十二條當選之董事由本公司董事會分別發給當選通知書。
第十三條本規範之訂定及修正應經本公司董事會同意,並經股東會之普通決議通過。

附錄七

日成控股股份有限公司全體董事持股情形

截至股東常會停止過戶日(2020 年 04 月 19 日)股東名簿記載之全體董事持股:

			選任時持有股份		現在持有股份
職稱	姓名	選任日期	股數	持股% (註 1)	股數	持股% (註 2)
董事長	SolarJewelers Group Corp.代表人: PHACHARAPON PHAIBOONSUNTORN	2019.06.28	13,760,000	35.74%	13,760,000	35.83%
董事	Ausrine Marketing Corp.	2019.06.28	1,276,800	3.32%	1,276,800	3.33%
董事	Hyperion Trading Co., Ltd.	2019.06.28	1,463,682	3.80%	1,463,682	3.81%
董事	Orlog Global Co., Ltd.	2019.06.28	889,117	2.31%	889,117	2.32%
董事	Unique Global Investment Inc.	2019.06.28	398,000	1.03%	398,000	1.04%
董事	蘇鐘培	2019.06.28	-	-	-	-
獨立董事	李宗培	2019.06.28	-	-	-	-
獨立董事	葉光洲	2019.06.28	-	-	-	-
獨立董事	官志亮	2019.06.28	-	-	-	-
	全體董事持有股數及比率	合計	17,787,599	46.20%	17,787,599	46.32%

註 1:2019 年 04 月 30 日已發行股份總額為 38,500,000 股。

註 2:2020 年 04 月 19 日已發行股份總額為 38,400,000 股。

註 3:本公司無證券交易法 26 條之適用。

日成控股股份有限公司

持有本公司已發行股份總數百分之一以上股份之股東提案相關資訊

一、依公司法第 172 條之 1 規定,持有已發行股份總數 1%以上股份之股東,得以書面向公司提出股東常會議案,但以一項為限,且所提案以 300 字為限。提案股東應親自或委託他人出席股東常會,並參與該項議案討論。
二、本公司股東提案之受理期間為 2020 年 04 月 13 日至 2020 年 04 月 23 日止,截止受理時間為 2020 年 04 月 23 日下午 5 時前寄(送)達本公司,上開已依法公告於公開資訊觀測站。
三、本公司於本次股東提案之受理期間未有任何股東提案。

the Applicable Law, where all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.	Law, where all persons participating in the meeting to communicate with each other simultaneously and instantaneously, and participation in such a meeting shall constitute presence in person at such meeting.
董事得以視訊會議,或於適用法律許可範圍內,以其他通訊器材參與董事會,使所有與會者同時並即時參與討論,並視為親自出席。	董事得以視訊會議,或於適用法律許可範圍內,以其他通訊器材參與董事會,使所有與會者同時並即時參與討論,並視為親自出席。
63.4 Subject to the Applicable Law and to the extent permitted under the laws of the Cayman Islands, for so long as the shares are traded on the ESM or listed on the TPEx or TSE, the Audit Committee shall review the fairness and reasonableness of the plan and transaction of the Merger, spin-off, or acquisition before any resolution of Merger, spin-off, or acquisition by the Board, and then to report the review results to the Board and the general meeting. If the resolution by the general meeting is required under the Law, to the general meeting. 在不違反適用法律規定及開曼群島法允許之範圍	NA.	配合臺灣企業併購法第條第項 6 1 規定新增。

AI assistant

RH — Annual Report 2019

52432_rns_2020-07-29_01dd5a5b-d8f0-4ad5-8aab-0de8f8b56b67.pdf

日成控股股份有限公司

2020 年股東常會議程

地點:集思北科大會議中心-西格瑪廳

二、主席致開會詞

三、報告事項

四、承認事項

五、討論事項

六、選舉事項

七、其他議案

八、臨時動議

九、散會

報告事項

第一案

第二案

第三案

第四案

第五案

承認事項

說 明:

第二案 【董事會提】

討論事項

選舉事項

其他議案

第一案 【董事會提】

臨時動議

2019 年度營業報告書

審計委員會查核報告書

日成控股股份有限公司

「董事會議事規範」條文修正對照表

2019 年董事酬金發放合理性說明

日成控股股份有限公司

「公司章程」修訂條文對照表

日成控股股份有限公司

「股東會議事規則」修訂條文對照表

日成控股股份有限公司 「誠信經營守則」修訂條文對照表

日成控股股份有限公司

「誠信經營作業程序及行為指南」修訂條文對照表

日成控股股份有限公司 董事及獨立董事候選人名單

日成控股股份有限公司 擬解除董事競業禁止限制名單

COMPANIES LAW (REVISED) 開曼群島公司法(及其修正)

AMENDED AND RESTATED ARTICLES OF ASSOCIATION 修訂及重述章程

Table A 表格 A

INTERPRETATION 釋義

SHARES 股份

REGISTRATION OF SHARES 股份登記

7. Register of Members

ORDINARY RESOLUTION, SPECIAL RESOLUTION AND SUPERMAJORITY RESOLUTION

DIVIDENDS AND CAPITALISATION

股息及撥充資本 14. Dividends

MEETINGS OF THE BOARD OF DIRECTORS 董事會

ACCOUNTS 公開收購及帳簿

AUDIT COMMITTEE 審計委員會

VOLUNTARY DISSOLUTION AND WINDING-UP 自願解散和清算

CHANGES TO CONSTITUTION 變更章程

OTHERS

THE COMPANIES LAW (REVISED) 開曼群島公司法(及其修正)

COMPANY LIMITED BY SHARES 股份有限公司

AMENDED AND RESTATED ARTICLES OF ASSOCIATION 修訂及重述章程 OF

REGAL HOLDING CO., LTD.

Table A 表格 A

INTERPRETATION 釋義

1. Definitions 定義

"電子交易法"

SHARES 股份

2. Power to Issue Shares 發行股份之權力

3. Redemption and Purchase of Shares 贖回及買回股份

4. Rights Attaching to Shares 股份所附權利

6. Preferred Shares 特別股

REGISTRATION OF SHARES 股份登記

7. Register of Members 股東名冊

8. Registered Holder Absolute Owner 登記持有人為絕對所有人

9. Transfer of Registered Shares 記名股份轉讓

10. Transmission of Registered Shares 記名股份移轉

ORDINARY RESOLUTION, SPECIAL RESOLUTION AND SUPERMAJORITY RESOLUTION 普通決議、特別決議及重度決議

11. Alteration of Capital 變更資本

12. Special Resolution and Supermajority Resolution 特別決議及重度決議

13. Variation of Rights Attaching to Shares 股份權利之變更

RH Annual Report 2019

說明:

第二案【董事會提】

第一案【董事會提】

日成控股股份有限公司「誠信經營守則」修訂條文對照表

日成控股股份有限公司董事及獨立董事候選人名單

日成控股股份有限公司擬解除董事競業禁止限制名單

日成控股股份有限公司股東會議事規則