Remuneration policy

(I) Article 20 of the Company's Articles of Association stipulates that before deducting employees’ and directors’ remuneration from the pre-tax profit of the current period, the Company shall allocate 10% to 15% as employees’ remuneration, and no more than 2% as directors’ remuneration. The Company shall appropriate the loss carried forward for write-off, if applicable. The recipients of employees’ remuneration include employees of affiliates who meet certain conditions.

(II) The calculation basis of employee remuneration amounts is based on the OKRs of the employee's annual work performance, the completion of work goals, and the presentation of relevant functions.

(III) In addition to the aforementioned employee remuneration, a tactical bonus will be formulated. Each unit can set bonus incentive measures for employees based on the unit’s attributes. Employees who meet the standards of the bonus measures can receive bonuses.

(IV) In order to encourage employees to make long-term contributions to the Company, the Employee Stock Ownership Trust Program was launched in 2012, which is applicable to all employees of the company and affiliates. A fixed amount is appropriated from the employees' monthly salary, and the Company also appropriates funds to be jointly deposited into a dedicated trust account. This not only achieves the purpose of retaining talents, but also assists employees in accumulating wealth and planning their future retirement life.

(V) The Group’s managerial staff are eligible for equity planning, and an equity plan is established as a long-term incentive. Those with excellent work performance in Taiwan and overseas subsidiaries can participate in the incentive plan.