Investor Relations

I. Article 36 of the Company Articles

If the company profits in a fiscal year, 10% shall be allocated as employee remuneration, distributed by the board of directors through stock or cash. The recipients include employees of affiliated companies who meet certain conditions. Additionally, the company may allocate up to 2% of the aforementioned profit amount as remuneration for directors and supervisors, as determined by the board of directors. The allocation of employee and directors’ remuneration shall be reported to the shareholders' meeting.

If the aforementioned profit amount is offset against accumulated losses of the company, a reserve amount shall be set aside first, and then

allocate employee and directors’ remuneration according to the proportions mentioned above.

II. Overall Compensation Policy

• The remuneration of the company's directors is determined in accordance with the Company Articles approved by the shareholders' meeting. The board of directors is authorized to determine remuneration based on the level of their participation in the company's operations and the value of their contributions, considering the typical industry standards. If the company has profits, additional allocations are made as per the Articles, reviewed by the Compensation Committee and Audit Committee, approved by the board of directors, and then reported to the shareholders' meeting. If a director also holds an employee position, remuneration is provided in accordance with the following provisions.
• The compensation standards for the company's managers are determined by the Human Resources Department based on the company's personnel performance evaluation regulations, considering individual performance and overall contributions to the company's operations, and taking into account the industry market standards. After review by the Compensation Committee and Audit Committee, the board of directors approves and implements the compensation.
• Our company's compensation policy is positively correlated with an individual's abilities, contributions to the company, performance, and the relationship with operational performance. The overall compensation package primarily consists of three components: base salary, bonuses and employee profit-sharing, and benefits. The standard for compensation payments includes: Base Salary is determined based on the employee's previous work experience, skills, the market competitiveness of the position, and company policies. Subsequent salary adjustments include cost-of-living adjustments based on price indices and economic trends, performance-based salary increases based on the company's operational performance and the employee's annual performance evaluation (including work objectives and functional performance), and promotion-based salary increases based on the employee's development potential and changes in job position or grade; Bonuses and Employee Profit-Sharing are linked to the achievement of employee and department goals or the company's operational performance. Additionally, stock option programs are offered as long-term incentives, and those with excellent performance are eligible to participate in incentive plans; regarding Benefits, they are designed to comply with legal regulations while also addressing employees' needs, creating shared benefit measures for employees, including annual fixed employee health check-ups and travel subsidies, festive and birthday bonuses, as well as marriage, childbirth, bereavement, and hospitalization allowances ((wedding bonuses, childbirth bonuses, funeral allowances, and hospitalization consolation payments, etc.))..
• The company is committed to establishing a diverse, inclusive, and equitable workplace. Overall compensation does not vary based on factors such as gender, age, race, nationality, religion, politics, marital status, or other personal attributes, enabling employees to realize their personal value and contribute their strengths in an equal workplace environment.
• We monitor market salary trends and make appropriate adjustments to provide competitive compensation, achieving talent retention and retention benefits. The starting salary for entry-level positions in Taiwan is 1.21 times the statutory basic wage for regular working hours. In 2023, the average monthly income for entry-level employees in Taiwan was 2.3 times the statutory basic wage for regular working hours, with males earning 2.6 times and females earning 2.1 times. (Taiwan, 2023: The statutory basic wage for regular working hours, effective from January 1, 2023, is NT$26,400.)
• 2023

Note1: The monthly salary and remuneration ratio of female/male employees refers to the monthly salary and year-end bonuses.

Note2: Senior Managers - Vice President level and above; Middle Managers - Department Director level and above; Junior Managers - Manager level and above. All include project management personnel.

The Chinese version shall prevail in all respects.

Work Environment and Employee Safety

1. Office Park Safety:
   • The office park entrances and exits are equipped with surveillance systems, and the main gate is staffed by security guards 24 hours a day. Additionally, a 24-hour emergency hotline is set up to prevent delays in reporting and handling emergencies, thereby avoiding the escalation of incidents and ensuring personal safety.
   • Annual fire inspections are conducted in the office park, carried out jointly by local fire departments, building management personnel, and fire safety contractors. These inspections include testing and checking the building's fire safety, evacuation, and escape facilities. Additionally, for office areas within the company, building management personnel and fire safety contractors arrange for individual unit inspections.
2. Office Area Safety:
   • The company appoints one Occupational Safety and Health Officer responsible for the management and implementation of safety, health, and training programs.
   • Pre-employment training for new employees and regular/as-needed training for current employees, including introductions to safety and health work codes, internal and external environmental equipment safety measures, and access control measures, to implement and reinforce employees' safety awareness.
   • Conduct one to two workplace environment inspections annually, along with maintenance, upkeep, and disinfection of environmental equipment to ensure that operational environment equipment in the office area functions properly, reducing occupational accident risks.
   • The company's office area is a completely non-smoking area.

Employee Physical and Mental Care

1. Gender Equality and Diversity: The company values workplace human rights and gender equality, striving to provide employees with a dignified and safe work environment. It implements the spirit of gender and sexual orientation equality as per the Gender Equality in Employment Act, ensuring that employees are not subjected to discrimination, harassment, or unequal treatment under any circumstances protected by applicable laws. Management measures for preventing sexual harassment are established, along with handling mechanisms handled by designated personnel to address employee complaints of improper conduct. Under the premise of a friendly workplace management, the company had no related discrimination incidents up to 2023.
2. Communication and Grievance Channels: We have established various smooth communication channels for employees, including grievance mailboxes and E-mails. If any violations, illegal activities, unfair treatment, or other employee suggestions are discovered, employees can communicate and file grievances with the company.
3. The company provides employees with annual fixed subsidies for health check-ups and has planned special health check-up programs for their dependents, enhancing health awareness among employees and their families.

The Chinese version shall prevail in all respects.

I. Welfare Measures

1. Insurance:
   • In addition to legally providing labor and health insurance for employees, the company fully covers group insurance for employees, including term life insurance, accidental injury insurance, accidental medical insurance, hospitalization medical insurance, and occupational accident insurance. The company also offers optional group insurance plans for employees' dependents to enhance life security. Furthermore, the company fully covers business travel safety insurance for employees during business trips, providing additional protection.
   • Flexible Working Hours System: The company offers flexible work hours from Monday to Friday between 08:00~10:00 and 16:30~18:30. Employees can adjust their start and end times flexibly based on their individual circumstances, completing 7.5 hours of work (excluding lunch breaks) as part of the family-friendly care policy.
2. Employee Continuing Education and Training:
   • To enhance quality, professional skills, and work efficiency, and to comply with legal requirements, the company annually plans for employees to participate in relevant professional training and provides subsidy measures. In 2023, all company employees participated in internal/external training courses totaling 258 sessions, with a total training duration of 823.1 hours, averaging 28.4 hours per employee.
3. Special Leave:
   • The company offers a number of special leave days exceeding those stipulated by the Labor Standards Act and adopts a calendar-year system to allocate special leave at the beginning of each year. New employees also immediately enjoy special leave benefits upon joining.
4. Childcare Friendly:
   • The company provides a comprehensive parental leave system, including assistance with work arrangements. As of 2023, the return-to-work rate for employees on parental leave was 100%.
5. Health and Safety:
   • The company annually contracts with designated health check-up medical institutions to provide fixed health check-up subsidies based on employees' ages. Additionally, special health check-up programs for employees' dependents are planned to enhance health awareness among employees and their families.
6. Bonuses and Subsidies:
   • The company provides festive and birthday bonuses annually and also plans wedding bonuses, childbirth bonuses, funeral allowances, hospitalization consolation payments, etc., to enhance communication and care among colleagues. Additionally, special discounts on lodging and dining and subsidies for employee and family travel are offered to add joy to life.
7. Social Activities:
   • The company plans exclusive cafes and dining areas to provide employees with dining and relaxation spaces and enhance opportunities for interaction. Each year, a year-end party is held, and during festive holidays, the office is decorated to add a festive atmosphere. Additionally, occasional gatherings or gourmet banquets are organized for employees to enjoy together.

II. Retirement System

The company applies the following provisions in accordance with the Labor Pension Act:

1. Employees of the company who reach the age of sixty may voluntarily retire upon request.
2. Mandatory Retirement: The company shall not force employees to retire unless they fall under the following circumstances:

(1) Employees who have reached the age of sixty-five. If an employee has reached sixty-five years old, the company may extend their retirement age to seventy years old upon approval if the company deems it necessary for continued service and with the employee's consent. Further extensions must be separately approved.

(2) Employees who have lost mental capacity or have physical disabilities that render them unable to perform their duties.

For employees engaged in work of a special nature, such as those involving danger or requiring strong physical strength, the retirement age specified in the first item may be adjusted upon application to the central competent authorities. However, it shall not be less than fifty-five years old.

Retirement Pension Standards: The company allocates 6% of employees' total wage income to their individual retirement pension accounts in accordance with the Labor Pension Act. For employees who voluntarily contribute to their retirement pension, additional contributions are automatically deducted from their monthly salaries and deposited into their individual retirement pension accounts at the Labor Insurance Bureau according to their voluntary contribution rates.

The Chinese version shall prevail in all respects.

The company is committed to providing employees with a dignified and safe work environment, implementing diversity in hiring, ensuring fairness in compensation and promotion opportunities, and ensuring that employees are not subjected to discrimination, harassment, or unequal treatment based on race, nationality, gender, age, marital status, religious beliefs, political orientation, or any other conditions protected by applicable laws.

III. Workforce Structure

• Proportion of Total Employees (by Position Type)

• Proportion of Total Employees (by Nationality)

• Proportion of Total Employees (by Age)

• Proportion of Total Employees (by Education Level)

• Proportion of Total Employees (by Education Level)

The Chinese version shall prevail in all respects.

 Environmental Safety and Health Policy  113.12.09 Approved and Implemented by General Manager

Article 1: Purpose

To protect the safety and health of employees and the environment, enhance the occupational safety and health awareness of all employees, prevent disasters, and aim for the sustainable development of the enterprise. Therefore, this Environmental Safety and Health Policy is established.

Article 2: Compliance with Environmental Protection and Occupational Safety and Health Laws and Regulations

Comply with government environmental protection and occupational safety and health laws and regulations, as well as the company's related environmental protection and occupational safety and health requirements, to achieve the goals of safety and sustainability.

Article 3: Full Participation

Provide environmental protection and occupational safety and health training to ensure that employees and their representatives have the resources and time to participate in environmental safety and health-related activities, enhancing their awareness and commitment to these areas.

Article 4: Commitment to Continuous Improvement

Strive for zero accidents, energy conservation, and carbon reduction by strengthening preventive measures to ensure the safety and health of employees, protecting them from harm and disease.

Article 5: Friendly Workplace

Promote and implement a culture that respects workers, protects their rights and ensures equal treatment, thereby creating a friendly and supportive work environment.

Article 6: Implementation and Revision

This policy shall be implemented upon approval by the General Manager and shall be revised in the same manner when necessary.

The Chinese version shall prevail in all respects.