Article 26 of the Articles of Incorporation: If the Company has earnings upon annual closing, after paying taxes in accordance with the law and making up prior years' losses, 10% of the balance shall be set aside as legal reserve (this requirement does not apply when the accumulated legal reserve has reached the paid-in capital), and a special reserve shall be appropriated in accordance with applicable laws and regulations. The remaining balance, plus undistributed earnings from prior years, shall be the accumulated distributable earnings. The Board of Directors shall prepare a proposal for distribution and submit it to the Shareholders' Meeting for resolution. In the earnings distribution proposal prepared by the Board of Directors, at least 50% of the distributable earnings for the current period shall be allocated as shareholders' dividends; however, if the dividend per share calculated based on distributable earnings is less than 0.2 NTD, the earnings may be retained without distribution.
The Company's policy on the distribution of shareholders' dividends shall take into account the Company's current and future investment environment, funding needs, domestic and overseas competitive conditions, and capital budget, while balancing shareholders' interests, dividend levels, and the Company's long-term financial planning. Among these, the proportion of cash dividends distributed to shareholders shall not be less than 30% of total dividends.
