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熱門: 蔡阿嘎 韓失業率 小嫻

F-譜瑞:員工認股權憑證發行及認股辦法

鉅亨網/鉅亨網新聞中心 2013.11.20 00:00
主管機關核准日期:20120406預定發行單位總數:940每單位員工認股權憑證可認購之股數-股:1000預定發行總數-股:940000預定發行總數占己發行股份總數之比率:1.83550認購股份種類:本公司普通股股票發行公司履約方式:新股備註-1:備註-2:備註-3:發行目的:為吸引及留任公司所需人才,並激勵員工及提升員工向心力,以期共同創造公司及股東之利益。對股權可能稀釋之情形:認股權人自被授予認股權憑證屆滿二年之日起,可行使50%被給予之認股權憑證,其後每年得行使25%之認股權憑證;另本次發行之員工認股權憑證發行總數為940,000股,僅占已發行股份總數比率1.8355%,稀釋效果尚屬有限。對股東權益之影響:於財務報表表達上,對其影響係逐年稀釋。限制條款之內容:詳見2012年度員工認股權憑證發行及認股辦法發行及認股辦法之內容:1.發行目的1.Purpose本公司為吸引及留任公司所需人才,並激勵員工及提升員工向心力,以期共同創造公司及股東之利益,特訂定本公司本次員工認股權憑證發行及認股辦法及其附件(以下簡稱「本辦法」)。To attract and retain professional personnel needed by the Company, to motivate employees and enhance their centripetal force so as to jointly create the Company’s and shareholders’ interests, the Company hereby establishes this Employee Stock Option Plan, including the Appendix (this “Plan”).2.定義2.Definitions「本公司章程」係指本公司現行有效修訂及重述之章程。“Articles” means the current Amended and Restated Articles of Association of the Company.「員工」係指任何受僱於本公司或本公司之子公司或分公司之人。任何員工同時擔任本公司或本公司之子公司或分公司董事或經理人者,得以員工身份而非董事或經理身份被授予認股權憑證。“Employee” means any person employed by the Company or the Company’s Subsidiary or branch. Any Employee who also acts as the Director or the officer of the Company, the Subsidiary or the Company’s branch may be entitled to be granted the Options in his or her capacity as the Employee rather than as the Director or the officer.「認股價格」之定義悉依本辦法第9條所規定。“Exercise Price” has the meaning given that term in Clause 9 of this Plan.「認股權人」之定義悉依本辦法第5條所規定。“Optionee” has the meaning given that term in Clause 5 of this Plan.「認股權憑證」係指依據本辦法授予之認股權憑證。“Options” means a stock option granted pursuant to this Plan.「股份」係指本公司普通股。“Shares” mean the ordinary shares of the Company.「子公司」之定義悉依本辦法第3條所規定。“Subsidiary” has the meaning given that term in Clause 3 of this Plan.「認股權憑證存證期間」之定義悉依本辦法第7條所規定。“Term” has the meaning given that term in Clause 7 of this Plan.除本辦法另有訂定者外,所有大寫字應與本公司章程所訂指涉相同之意義。Except as otherwise provided herein, all capitalization terms shall bear same meanings set forth in the Articles.單數詞語包括含複數含義,反之亦然。Words importing the singular number include the plural number and vice versa.3.適用範圍3.Applicable Scope本辦法適用於本公司及國內外子公司及分公司編制內全職正式員工為限。本條規定所稱「子公司」,係指符合下列情形之一者:The Plan only applies to the formal full-time Employees of the Company, the domestic or foreign Subsidiary or the branch. “Subsidiary” as referred to herein shall mean any company satisfying any of the following conditions:(1)本公司直接或間接持有表決權之股份超過百分之五十之公司。(1)any company in which more than 50% of its total number of voting shares are directly or indirectly held by the Company;(2)任一公司:(A)本公司直接或間接持有表決權之股份雖未超過百分之五十,但已達百分之二十,(B)符合財務會計準則公報第五號及第七號規定本公司被視為對其有控制能力者,且(C)於發行時,納入本公司最近期經會計師查核簽證或核閱之合併財務報告編製者。未免疑義,前揭(B)所謂本公司被視為對其具有控制能力者,應指符合下列任一情況者:(2)any company: (A) that 20% or more, but not more than 50%, of its total number of voting shares are directly or indirectly held by the Company, (B) that the Company shall be deemed to have a controlling power over it under Statement No. 5 and 7 of Financial Accounting Standards, and (C) that, upon the grant, it has been included in the latest consolidated financial statement of the Company audited or certified by a CPA. For the avoidance of doubt, the Company shall be deemed to have the controlling power over any company set forth in the aforementioned (B) when any of the following is met:(a)與其他投資人約定下,本公司對超過半數之有表決權股份具有控制能力;(a)that the majority voting rights of such company are controlled by the Company under the agreement with other investors;(b)依適用之法律或契約約定,本公司可操控其公司之財務、營運及人事方針;(b)that the financial, operating and human resource policy of such company are dominated or controlled by the Company pursuant to the Applicable Laws and contractual relationship;(c)本公司有權任免其董事會超過半數之主要成員,且公司之控制操控於該董事會;或(c)that the Company has the power to appoint and remove the majority of the board of directors of such company, and such company is controlled by its board of directors; or(d)本公司有權主導其董事會超過半數之投票權,且公司之控制操控於該董事會。(d)that the Company has the controlling power over the majority voting right of the board of directors of such company, and such company is controlled by its board of directors.(3)本公司若發給員工認股權憑證予符合前揭第(2)款所列子公司之員工者,應經董事會同意後認定之。.(3)The Options granted by the Company to the Employees of the Subsidiary set forth in above Paragraph (2) shall be subject to the approval of the Board of Directors. 4.發行期間4.Grant Period於不違反適用之法律情形下,於主管機關申報生效通知到達之日起一年內發行,並視實際需要一次或分次發行,實際發行日期授權董事長訂定之。Subject to the Applicable Laws, the Options shall be granted in one tranche or multiple tranches, depending on actual needs, within one (1) year from the date when the application of this Plan filed with the competent authority becomes effective. The Chairman of the Company is authorized to determine the actual grant date.5.認股權人資格條件5.Qualifications and Conditions for the Optionee實際得為認股權人之員工及得認股之數量,將參酌下列事項,包括但不限於資歷、年資、職級、工作績效及整體貢獻或特殊功績,由董事長核訂後,提報董事會同意。The Chairman shall propose and submit to the Board of Directors for the approval of the list of the qualified Employee(s) who is eligible to be granted with the Option (the “Optionee”) and of the number of Shares which such Optionee may subscribe to, by reference to the following aspects, including without limitation, his or her working experience, seniority, position degree, performance, and overall contribution or special achievement.6.發行總數6.Total Number of the Options to be Granted發行總額為 940 單位,每單位認股權憑證得認購股數為1,000股,因認股權行使而須發行之普通股新股總數為940,000股,每股面額均為新台幣10元。The total number of the Options to be granted is 940 units. Each unit of the Option enables the Optionee to subscribe 1,000 Shares. The total number of the new Shares to be reserved for the Options is 940,000 Shares with a par value of NT$10. 7.認股條件7.Terms and Conditions(1)認股價格:應依本辦法第九條規定決定之。(1)Exercise Price: shall be determined according to Clause 9 of this Plan.(2)存續期間及權利行使期間:(2)Term of the Option and Vesting Schedule(a)本認股權憑證存續時間為十年(下稱「認股權憑證存續期間」),於此期間內不得轉讓、質押、贈與他人或作其他方式之處分,但因繼承者不在此限。員工認股權憑證自授予日起屆滿二年後,可按下表時程、比例及本辦法其他規定行使認股。認股權憑證授予期間 累積最高可行使認股比例 屆滿2年 50% 屆滿3年 75% 屆滿4年 100%(a)The Options will expire at the end of the tenth year from the date of grant thereof (the “Term”). During the Term, the Option may not be transferred, pledged, donated or otherwise disposed of, except by inheritance.The Options shall become exercisable pursuant to the vesting schedule, percentage set forth below and other terms and conditions set forth in this Plan from the secondary anniversary of the date when the option is grant to such Optionee. Numbers of Years after the Grant Date Accumulated Percentage of Options that can be vested 2 years 50% 3 years 75% 4 years 100%(b)前述認股權利期間及比例,董事會得視情形調整之。(b)The Board of Directors may from time to time adjust the aforesaid vesting schedule and percentage of the Options as the case may be.(c)認股權人自公司授予員工認股權憑證後,遇有惡意或重大過失違反勞動契約、競業禁止、保密義務或工作規則等者,公司有權就其尚未具行使權之認股權憑證及已具行使權尚未行使之認股權憑證予以收回並註銷。(c)The Company shall have the right to revoke and cancel any Option granted hereunder, whether vested or not, if the Optionee has any misconduct committed willingly or recklessly by way of violating the employment agreement, non-competition clause, non-disclosure clause or employee handbook of the Company.(3)認購股份之種類:本公司普通股股份。(3)Type of Shares Underlying the Options: shall be the Shares.(4)認購股數限制:任一員工被授予之認股權數量,不得超過每次發行員工認股權憑證總數之百分之十,且每人每一會計年度得認購股數不得超過年度結束日已發行股份總數之百分之一。(4)Limit Number of Subscription of the Shares: The total number of the Options granted to each Employee shall not exceed 10% of the total number of the Options to be granted at each tranche pursuant to this Plan, and the number of the Shares subscribed by each Employee by way of exercising the Options within each fiscal year shall not exceed 1% of the total issued and outstanding Shares at the end of each such fiscal year.(5)認股權人如因故離職或發生繼承事實,應於認股權憑證存續期間內依下列方式處理:(5)If the Optionee leaves his/her job for any reason or in case of inheritance, the following procedures shall be followed during the Term:(a)離職(含自願離職、資遣及開除) 已具行使權之認股權憑證,得自離職日起三個月內行使認股權利,但若遇有第十二條 第一項之情形者,認股權行使期間得依該項存續期間依序往後遞延。未具行使權之認 股權憑證,於離職當日即視為放棄認股權利。但於綜合考量公司實際需求、員工貢獻 及其他與公司利益相關等因素後,董事長得提報董事會同意,就尚未具行使權之認股 權憑證之一部或全部給予行使權,惟認股權人應於離職日或被授予認股權憑證屆滿二 年之日(以孰晚者為準)起三個月內行使之,並以認股權憑證存續期間為限。(a)Job-Leaving (including voluntary resignation, lay off or fire for any reason): For the Options that are already vested on the date of job-leaving, such Optionee may exercise his or her Options within three months of the date of job-leaving, except the circumstances set forth in Paragraph 1 of Clause 12, under which the exercise period shall be deferred accordingly. For the Options that are not vested on the date of job-leaving, the right of Optionee to exercise his or her Options to subscribe the Shares shall be deemed waived on the date of job-leaving. Considering the Company’s need, such Optionee’s personal contribution to the Company and other factors relevant to the Company’s interests, taken as a whole, the Chairman may, at his discretion, propose for the approval of the Board of Directors, to vest, in whole or in part, the Options that have not been vested; provided, the Options shall become exercisable, subject to the Term, within three months following the date of job-leaving or the date of 2nd anniversary from the grant date thereof, whichever is later. (b)退休 已具行使權之認股權憑證,於退休時,可自退休日起六個月內行使之,並以認股權憑 證存續期間為限。(b)Retirement All the Options already vested upon the retirement of an Optionee, subject to the Term, may be exercised by such Optionee within six months following his/her retirement. (c)一般死亡 已具行使權之認股權憑證,由繼承人自死亡日起一年內行使認股權,並以認股權憑證 存續期間為限。(c)Death If the Optionee dies during the employment period, the vested Options, subject to the Term, may be exercised by the heir within one (1) year following such Optionee’s death. (d)受職業災害殘疾或死亡者(d)Disability or Death Resulting from Occupational Suffering(i)因受職業災害致身體殘疾而無法繼續任職者,於離職日六個月內可以行使全部已具行 使權之認股權利,並以認股權憑證存續期間為限。但於綜合考量公司實際需求、員工 貢獻及其他與公司利益相關等因素後,董事長得提報董事會同意,就尚未具行使權之 認股權憑證之一部或全部給予行使權,惟認股權人應於離職日或被授予認股權憑證屆 滿二年之日(以孰晚者為準)起六個月內行使之,並以認股權憑證存續期間為限。(i)For the Options already vested on the job-leaving date of an Optionee who ceases to be an Employee of the Company, its Subsidiaries or branches because of disability as a result of occupational suffering, such Options, subject to the Term, may be exercised within six months following the job-leaving date. Considering the Company’s need, such Optionee’s personal contribution to the Company and other factors relevant to the Company’s interests, taken as a whole, the Chairman may, at his discretion, propose for the approval of the Board of Directors, to vest, in whole or in part, the Options that have not been vested; provided, the Options shall become exercisable, subject to the Term, within six months following the date of job-leaving or the date of 2nd anniversary from the grant date thereof, whichever is later.(ii)因受職業災害致死亡者,於死亡時,繼承人可以行使全部已具行使權之認股權利。該 認股權利,應自死亡日起一年內行使之,並以認股權憑證存續期間為限。但於綜合考 量公司實際需求、員工貢獻及其他與公司利益相關等因素後,董事長得提報董事會同 意,就尚未具行使權之認股權憑證之一部或全部給予行使權,惟認股權人應於死亡日 或被授予認股權憑證屆滿二年之日(以孰晚者為準)起一年內行使之,並以認股權憑 證存續期間為限。(ii)For the Options already vested on the date of death of an Optionee who dies as a result of occupational suffering, such Options, subject to the Term, may be exercised by the heir within one year from the date of Optionee’s death. Considering the Company’s need, such Optionee’s personal contribution to the Company and other factors relevant to the Company’s interests, taken as a whole, the Chairman may, at his discretion, propose for the approval of the Board of Directors, to vest, in whole or in part, the Options that have not been vested; provided, the Options shall become exercisable, subject to the Term, within one year following the date of the Optionee’s death or the date of 2nd anniversary from the grant date thereof, whichever is later. (e)留職停薪 依政府法令規定及遇個人重大疾病、家庭重大變故、赴國外進修等原因經由公司特別 核准之留職停薪員工,已具行使權之認股權憑證,得自留職停薪起始日起三個月內行 使認股權利,但若遇有第十二條第一項之情形者,認股權行使期間得依該項存續期間 依序往後遞延。未具行使權利之認股權憑證得於復職後恢復權益,惟認股權行使期間 應依留職停薪期間往後遞延,並以認股權憑證存續期間為限。(e)Leave of absence without Pay: For the Options already vested to the Optionee who takes leave of absence without pay under the approval of the Company due to following reasons, including without limitation, requirement of the laws and regulations, suffering from a dread disease, material change of family, study abroad, such Options may be exercised within three months from the date of leave of absence, except the circumstances set forth in Paragraph 1 of Clause 12, under which the exercise period shall be deferred accordingly. For the Options not yet vested on the date of leave of absence, subject to the Term, the exercise period set forth herein shall suspend during the period of leave of absence without pay, and shall be resumed after such Optionee’s reinstatement. (f)調職 如認股權人調動至依本辦法第二條所定義之子公司時,得延續其權益,並比照原有之 規定辦理。(f)If the employment relationship of the Optionee has been transferred to the Subsidiary, the rights and interests of the Options granted hereunder shall not be affected by such transfer, and shall be dealt with according to the original terms and conditions.(g)認股權人或其繼承人若未能於上述期限內行使認股權者,即視為放棄認股權利。(g)In case that the Optionee or his or her heir fails to exercise the right to subscribe the Shares within the aforesaid periods, it shall be deemed as a waiver of the unexercised Options.(6)放棄認股權利之認股權憑證處理方式 對於放棄認股權利之認股權憑證,本公司將予以註銷不再發行。(6)Procedures to Handle the Option Waived by the Optionee: The Company will cancel and will not re-grant the Options to which the Options are waived.8.履約方式8.Underlying Shares 以本公司發行新股交付。 The Company shall issue the new Shares as underlying shares of the Options.9.認股價格9.Exercise Price 以不低於發行日本公司普通股收盤價格為認股價格。 The price for subscription of the Shares when the Optionee exercises the vested Option (the “Exercise Price”) shall be not lower than the closing price of the Company’s listed Share as of the grant date.10.認股價格之調整10.Adjustment of the Exercise Price(1)本認股權憑證發行後,遇有本公司辦理;盈餘轉增資、資本公積轉增資、現金增資、股 票分割、辦理現金增資參與發行海外存託憑證或私募等致普通股股份發生變動時,認股 價格依下列公式調整之(計算至新台幣角為止,分以下四捨五入): 調整後認股價格=(調整前認股價格×已發行股數+每股繳款金額×新股發行股) /(已發行股數+新股發行股數)(1)After the Options have been granted, except as otherwise provided in this Plan, in case of any change in the number of the Shares, such as recapitalization from retained earnings, recapitalization from Capital Reserve, capital increase by cash, stock split, participation in the offering of overseas depositary receipt through capital increase by cash or private placement, the Exercise Price shall be adjusted based on the following formula (to be rounded up to the nearest NT$ 0.1): adjusted Exercise Price = (Exercise Price before adjustment × number of issued and outstanding Shares + subscription price per new Share × number of new Shares) / (number of issued and outstanding Shares + number of new Shares)(2)本認股權憑證發行後,遇有本公司辦理非因庫藏股註銷之減資致普通股股份減少時, 認股價格依下列公式調整之(計算至新台幣角為止,分以下四捨五入): 調整後認股價格=調整前認股價格×(減資前已發行股數/減資後已發行股數)(2)After the Options have been granted, for any decrease of the number of the Shares due to the capital reduction from cancellation of Shares (other than resulting from the cancellation of treasury Shares), the Exercise Price shall be adjusted based on the following formula (to be rounded up to the nearest NT$0.1): adjusted Exercise Price = Exercise Price before adjustment × (number of issued and outstanding Shares before capital reduction / number of issued and outstanding Shares after capital reduction)(3)本認股權憑證發行後,遇有本公司發放普通股現金股利,每股發放金額占每股時價之 比率超過百分之ㄧ點五者,認股價格依下列公式調整之(計算至新台幣角為止,分以 下四捨五入): 調整後認股價格=調整前認股價格×(1-發放普通股現金股利/每股時價)(3)After the Options have been granted, if the cash dividend per Share distributed by the Company is more than 1.5% of the current market price per Share, the Exercise Price shall be adjusted based on the following formula (to be rounded up to the nearest NT$0.1): adjusted Exercise Price = Exercise Price before adjustment × (1 – distributed cash dividend per Share/ the current market price per Share)註:Note:(a)已發行股數係指普通股已發行股份總數,不含債券換股權利證書之股數,並應扣除本 公司買回惟尚未轉讓或註銷之庫藏股。(a)The number of issued and outstanding Shares shall mean the total number of issued and outstanding ordinary Shares, excluding number of Shares of bond conversion entitlement certificates, deducting treasury stocks which the Company has bought back but has not transferred or cancelled.(b)本公司因合併或受讓他公司股份而發行新股時,認股價格不予調整。(b)No adjustment shall be made if the Company issues the new Shares in view of a merger or acquiring the shares of another company.(c)本辦法第十條第(3)項所提及之每股時價之訂定,應以現金股息停止過戶除息公告日前 一、三、五個營業日擇一計算普通股收盤價之簡單算術平均數為準。(c)The current market price per set forth in paragraph (3) of this Clause 10 shall be determined based on the simple arithmetic average of the Share closing price of 1-business-day, 3-business-day or 5-business-day before the date of public announcement of the closed period for distribution of such cash dividend.(d)遇有調整後認股價格高於調整前認股價格時,則不予調整。(d)If any adjusted Exercise Price is higher than that before adjustment, no adjustment shall be made. (e)如調整後之認股價格低於本公司普通股股份面額時,以普通股股份面額為認股價格。(e)If the adjusted Exercise Price is lower than the par value of the Share, the Exercise Price shall be the par value of the Share.11.行使認股權之程式11.Procedure for Exercise(1)認股權人除依適用之法律暫停過戶期間及依本辦法第十二條第一項所規定之限制期間 外,得依本辦法第七條第二項所訂之權利行使時程行使認股權利,並填具認股請求書 ,向本公司之認股權管理部門或股務代理機構提出申請,於送達時即生認股之效力, 且不得申請撤銷。(1)Except for closed period in accordance with the Applicable Laws and the restricted period set forth in paragraph 1, Clause 12 of this Plan, the Optionee may exercise the Option in accordance with the vesting schedule stipulated in paragraph 2 of Clause 7 of this Plan. The Optionee shall fill out an exercise notice and submit it to the department in charge of stock options or the securities agent of the Company. The exercise notice shall become effective upon the Company’s receipt of such exercise notice and cannot be withdrawn thereafter.(2)本公司之認股權管理部門或股務代理機構受理認股之請求後,通知認股權人繳納股款 至指定銀行。(2)After the receipt of the aforesaid exercise notice, the department in charge of stock options or the securities agent of the Company shall notify the Optionee to make payment for the Shares to a designated bank. (3)除適用之法律及/或本公司章程另有規定外,本公司之認股權管理部門或股務代理機構 於確認收足股款後,於五個營業日內以集保劃撥方式發給本公司新發行之普通股股份 。上述普通股股份自向認股權人交付之日起上櫃買賣。(3)Except as otherwise provided under the Applicable Laws and/or the Articles, after collecting full payment for the Shares, the department in charge of stock options or the securities agent of the Company shall deliver such Optionee the newly issued Shares within five (5) business days by mean of book-entry system. The aforesaid Shares may be traded on the GTSM from the date of delivery to such Optionee.(4)認股權人如未於存續期間內執行認股權,該未執行之員工認股權憑證即失其效力,認 股權人不得據以對本公司行使認股之權利。(4)If the Optionee has not exercised his or her Options during the Term, such Options shall expire or lapse, and the Optionee shall not exercise such Options thereafter. (5)除適用之法律及/或本公司章程另有規定外,本公司以董事會核准日期為申請換發普通 股之基準日,向主管機關辦理資本額變更登記及新股發行之申請。(5)Except as otherwise provided under the Applicable Laws and/or the Articles, the record date for the application of the issuance of the new Shares shall be the day approved by the Board of Directors. The Company will apply to the competent authority for registering the change in its share capital, as well as the issuance of the new Shares accordingly.(6)本公司將依照適用之法律及本公司章程之規定,辦理資本額變更登記等相關事宜。(6)The Company will handle the relevant matters such as the registration of the change in its share capita, etc.12.行使認股權後之限制及認股權行使後之限制12.The Exercise Limitation of the Vested Options and the Limitation after the Option is exercised(1)除適用之法律及/或本公司章程另有規定外,本公司所交付予員工之認股權憑證,每年 度於以下期間不得行使認股權:(1)Except as otherwise provided under the Applicable Laws and/or the Articles, the Optionee may not exercise his or her Option during the closed period under the Applicable Laws and/or the Articles or the following period:(a)自本公司向財團法人證券櫃檯買賣中心洽辦無償配股停止過戶除權公告日、現金股息 (或其他現金分派)停止過戶除息公告日、現金增資認股停止過戶除權公告日或其他分 配權利或利益公告日前十五個營業日起,至權利分派基準日止,以及自本公司辦理減 資之減資基準日起至減資換發股票開始交易日前一日止之期間。(a)In the event of free distribution in the form of shares and/or of cash, issuance of new shares for capital increase for cash or other distribution of dividends, bonus or other benefits by the Company, the period starts from fifteen (15) business date prior to the date of the Company’s making public announcements to GreTai Securities Market of a record date for determination of shareholders entitled to receive the free distributions or rights to subscribe for new shares in a capital increase for cash or other benefits or rights and ends on the record date of distribution of the rights/benefits; in the event of capital decrease of the Company, the period starts from the record date for capital decrease and ends on one (1) day prior to the trading of shares reissued after the capital decrease.(b)「決定合併基準日之董事會召開日起至該合併基準日止之期間;或「決定分割基準日 之董事會」召開日起後至該分割基準日止之期間;或「決定有償配股基準日之董事會 」召開日起至該有償配股基準日止之期間。(b)The period between “the Board meeting date determining the record date of the merger” and such record date of the merger, or the period between “the Board meeting date determining the record date of the split-up” and such record date of the split-up, or the period between “the Board meeting date determining the record date of distribution of the Shares with consideration” and such record date of distribution of the Shares with consideration. (c)其他本公司公佈之停止過戶期間。(c)Other closed period announced by the Company.(2)本公司依本辦法所交付之普通股,其權利義務與本公司普通股股份相同;認股權人依 本辦法所認購之股份及其交易所產生之稅賦,按主管機關所訂之相關稅務規定辦理。(2)The rights and obligations of the Shares delivered pursuant to this Plan shall bear the same rights and obligations as the Company’s ordinary shares. The taxes arising from the Shares subscribed by the Optionee pursuant to this Plan and the transactions thereof shall be dealt with in accordance with the relevant tax regulations promulgated by the competent authorities.13.保密規定13.Confidentiality 認股權人經授予認股權憑證後,除適用之法令或主管機關要求外,不得洩露被授予之 認股權憑證相關內容及數量,若有違反之情事,依本辦法第七條第二項第c款辦理。 Unless otherwise requested by the Applicable Laws or competent authorities, the Optionees shall keep confidential the relevant content and number of the Options granted. In case of violation of such confidentiality liability, the Company may act in accordance with Subparagraph c, Paragraph 2 of Clause 7 above.14.其他事項14.Miscellaneous(1)本辦法經董事會三分之二以上董事出席,出席董事二分之一同意通過,並報經主管機 關申報生效後生效。實際發行前修正時亦同。(1)This Plan shall be approved by a majority of the Directors at a meeting attended by two-thirds or more of all Directors and shall become effective after approved by the competent authority. Any amendment made before the actual grant shall apply the same rule. (2)董事會通過本辦法後,為爭取發行時效,於向主管機關送件審核過程中,若因主管機 關要求需修訂本辦法時,授權董事長依要求先行修訂之,嗣後再提報董事會追認。(2)After this Plan has been approved by the Board of Directors, if, during the reviewing process, the competent authority requests the Company to make amendment, in order to strive for more efficiency, the Chairman is authorized to amend this Plan per the competent authority’s request and submit to the Board of Directors for ratification afterwards.(3)本辦法如有未盡事宜或與相關法令或本公司章程衝突者,悉依相關法令或本公司章程 規定辦理。(3)Any other matters not set forth herein or any inconsistency between this Plan and the Applicable Laws and/or the Articles shall be dealt with in accordance with the Applicable Laws and/or the Articles.

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