Dividend Distribution Policy

Pursuant to the Company's Articles of Incorporation regarding earnings distribution, if there is a surplus in the annual final accounts, the Company shall first pay taxes, offset accumulated losses, and then appropriate 10% of the remaining balance as the statutory legal reserve. However, when the legal reserve has reached the amount of the Company's paid-in capital, such appropriation may no longer be required. The Company shall further appropriate or reverse special reserves in accordance with applicable laws and regulations.

If any balance remains, together with accumulated undistributed earnings, the Board of Directors shall prepare a proposal for earnings distribution and submit it to the shareholders' meeting for resolution on the distribution of dividends and bonuses to shareholders. Dividends and bonuses shall be distributed to shareholders recorded in the shareholders' register as of the ex-dividend or ex-rights record date.