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F-安瑞:員工認股權憑證發行及認股辦法

鉅亨網/鉅亨網新聞中心 2014.05.28 00:00
主管機關核准日期:20140523預定發行單位總數:4000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:4000000預定發行總數占己發行股份總數之比率:5.18000認購股份種類:普通股發行公司履約方式:新股備註-1:備註-2:備註-3:發行目的:本公司為吸引及留任公司所需之科技及專業人才,並激勵員工、提升員工向心力與生產力及歸屬感,以共同創造公司及股東之利益,訂定本公司本次員工認股權憑證發行及認股辦法。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,其後每月得行使四十八分之一之認股權憑證。對股東權益之影響:對原股東權益之影響係逐年稀釋。限制條款之內容:(1)認股權憑證之存續期間為10年,屆滿後,未行使之認股權視同放棄認股權利,認股 權人不得再行主張其認股權利;該認股權憑證不得轉讓,但遇認股權人死亡時,其 法定繼承人不在此限。(2)認股權憑證不得質押、贈予他人或作其他方式之處分。(3)認股權人被授予員工認股權憑證後依下列認股權憑證授予期間(“授予期間”)行使 認股權: 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, 其後每月得行使四十八分之一之認股權憑證。(4)認股權人自公司授予員工認股權憑證後,遇有違反勞動契約或工作規則者,公司有 權就其尚未具行使權之認股權憑證予以收回註銷。(5)前述權利期間及比例,董事會得視每次發行情形調整之。發行及認股辦法之內容:Article 1 Purpose of the Offering To attract and keep technical and professional talents needed by the Company, to motivate employees and enhance employees’ retention, productivity and sense of belonging toward the Company so as to jointly enhance the Company’s and shareholders’ interests, the Company has established this Employee Stock Option Issuance and Subscription Plan (the “Plan”).第一條 發行目的本公司為吸引及留任公司所需之科技及專業人才,並激勵員工、提升員工向心力與生產力及歸屬感,以共同創造公司及股東之利益,訂定本公司本次員工認股權憑證發行及認股辦法。Article 2 Issue Term Subject to the requirements of applicable laws of the Cayman Islands, and to be reported in accordance with the Applicable Listing Rules as appropriate Guidelines for “Regulations Governing the Offering and Issuance of Securities by Foreign Issuers” published by the competent authority, and then to be issued in one lot or installments within one year upon the arrival of the notice from the competent authority confirming the effect of the report made by the Company for this issuance. The Chairman of the Company will be authorized to determine actual issuance date. 第二條 發行期間於不違反開曼群島應適用法律的情形下,依掛牌規則及主管機關所提適用之「外國發行人募集與發行有價證券處理準則」等相關規定提出申報,並經主管機關申報生效通知到達之日起一年內,視實際需要一次或分次發行,實際發行日期授權由董事長訂定之。Article 3 Qualifications and Conditions for Eligible Employees (“Optionee”) for stock optionTo be limited to formal full-time employees of the Company and full-time employees of the Company’s subsidiaries recorded on the subscription qualification record date. The subscription qualification record date is determined by the Chairman. The employees actually qualified to be vested with the option and the number of shares such employees may subscribe to shall be proposed by the CEO and the Chairman, and approved by the Board of Directors, adopted by a majority of directors at a meeting attended by two-thirds or more of the total number of directors, by reference to their seniority, rank of position, performance, past contribution and expected contribution in the future, special achievements, etc. The cumulative volume of stock option granted to each recipient may not be more than 1% of the total number of issued shares. “Subsidiaries” as referred to herein shall meet any of the following conditions:1.directly or indirectly holding 50% or more voting shares of an invested company and having control over such invested company; 2.directly or indirectly holding more than 20% but less than 50% voting shares of a company, satisfying any of the following circumstances, and being included in latest consolidated financial statements audited or certified by a CPA:(1)holding majority voting rights by agreement with other investors; (2)dominating the direction of the company’s decision-making on finances, business operations and personnel pursuant to applicable laws and contractual arrangements;(3)the right to appoint and dismiss a majority of the directors; or(4)having control over a majority of the Board of Directors.第三條 認股權人資格條件以認股資格基準日當日本公司及子公司之全職員工為限。認股基準日由董事長決定。實際得為認股權人之員工及得認股之數量,將參酌年資、職級、工作績效、過去及預期未來貢獻或特殊功績等,由總經理、董事長核定後提報董事會同意,並經本公司董事會三分之二以上董事出席及出席董事超過二分之一同意。累計給予單一認股權人之認股權數量不得超過已發行股份總數之百分之一。所稱子公司,係指符合下列情事之一者:1.直接或間接持有同一被投資公司有表決權之股份超過百分之五十,具有控制能力者。2.直接或間接持有被投資公司有表決權之股份雖未超過百分之五十,但已達百分之 二十,且符合下列情況之一,並於發行時最近期經會計師查核簽證或核閱之合併 財務報告已納入編製者:(1)與其他投資人約定下,具超過半數之有表決權股份之能力。(2)依法令或契約約定,可操控公司之財務、營運及人事方針。(3)有權任免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。(4)有權主導董事會超過半數之投票權,且公司之控制操控於該董事會。Article 4 Number of Total issues unit of the Stock OptionThe total number of options to be granted is 4,000 units. Each unit of stock option is able to subscribe to 1,000 share of the Company’s common stocks. The total number of new common stocks to be issued for the exercise of all options is 4,000,000 shares.第四條 發行總數本憑證之發行總數為4,000單位,每單位認股權憑證得認購本公司一般之普通股股數為1,000股,因認股權行使而需發行之普通股新股總數為4,000,000股。Article 5 Terms and Conditions of Stock Option1.Exercise Price: Equal to the closing price of the Company’s common share as of the issue date.2.Period of right(1)The employee’s stock options are valid for 10 years (the “Term”). Upon and after expiration of the Term, any unexercised subscription right shall be deemed to have waived. The Optionee shall not claim for exercising such unexercised right. The options and the rights and interests thereon shall not be transferable, except in the case of inheritance. (2)The options and the rights and interests thereon shall not be transferred, pledged or donated to other persons or otherwise disposed of.(3)The Option shall be exercisable, in whole or in part, according to the following vesting schedule (the “Vesting Schedule”): Fifty percent (50%) of the Optioned Shares shall vest on the 2nd anniversary of the Vesting Commencement Date, and 1/48 of the Optioned Shares shall vest each month thereafter on the same day of the month as the Vesting Commencement Date.(4)After the Optionees have been vested the options from the Company, if the Company deems that any of them violates the labor contract or work rules , the Company is entitled to withdraw and cancel the options not yet exercised.(5)The Board of Directors may adjust the aforesaid Vesting Schedule based on each issuance circumstance.3.Type of Shares to be Subscribed to: Common shares of the Company.4.If the Optionee leaves his/her job for any reason, the following procedures shall be followed during the Term:(1)Job-Leaving (including retirement or layoff): For the options already vested, all such options may be exercisable within 90 days after the job-leaving. The options not exercised within the said period shall be null and void. For the options not yet vested, such options shall be deemed retrieved and revoked on the date of job-leaving. (2)Transfer: Any employee (Optionee) of the Company has been transferred to an affiliate in which the Company holds less than 50% voting rights, such Optionee’s rights and obligations related to the options shall be handled by analogy to the procedure for the job-leaving. However, if the Optionee is transferred based on the Company’s request, he/she may, after obtaining approval from the Chairman or the authorized officer, exercise his right to subscribe to the shares according to the following vesting schedule and subscription percentage set forth in Article 5, Paragraph 2 herein. (3)Leave of Absence without Pay: For the options already vested to those employees taking leave of absence without pay due to requirement of the laws and regulations, suffering from a dread disease, great change of family, study abroad, etc. approved by the Company, such options may be exercisable within 1 month after the date of leave of absence. For the options not yet vested, calculation of the length of service shall be deferred for the period of leave of absence without pay, and such options may be exercisable after the reinstatement up to the end of the Term.(4)Death Other Than from Non-occupational Hazards: For the options already vested, the heir may exercise the option within 1 year after the date of acquiring the inheritance right. Options not exercised within the said period shall become null and void. For the option not yet vested, the option shall be null and void on the date of death.(5)Non-reinstatement or Death from Occupational Hazards:(i)For the options already vested to an employee who cannot continue to work because of disability as a result of occupational hazard, such options may be exercisable on the date on which it is confirmed that the Optionee cannot be reinstated. Except for the restriction that the subscription right may be exercised after the 2nd anniversary of the options vested to the employees, the options not yet vested are not subject to the subscription percentage restriction in Article 5, Paragraph 2, Item 3 of the Plan. Such options may be exercisable within one year after the date on which it is confirmed that the Optionee cannot be reinstated or after the 2nd anniversary of the issuance date of the option, whichever is later, up to the end of the Term.(ii)For the options already vested to an employee died as a result of occupational hazards, such options may be exercisable on the date on which the heir acquires the right of inheritance. Except for the restriction that the subscription right may be exercised after the 2nd anniversary of the options vested to the employees, the options not yet vested are not subject to the subscription percentage restriction in Article 5, Paragraph 2, Item 3 of the Plan. Such options may be exercisable within one year after the date of death or after the 2nd anniversary of the issuance date of the option, whichever is later, up to the end of the Term.(6)Options not exercised by the Optionee or his/her heir within the aforesaid period shall become null and void.5.Procedures to Handle the Option Waived by Optionee: The Company shall cancel and shall not re-issue the options to which the option is waived.第五條 認股條件1.認股價格:以發行日本公司普通股收盤價格為認股價格。2.權利期間:(1)認股權憑證之存續期間為10年,屆滿後,未行使之認股權視同放棄認股權利,認股 權人不得再行主張其認股權利;該認股權憑證不得轉讓,但遇認股權人死亡時,其 法定繼承人不在此限。(2)認股權憑證不得質押、贈予他人或作其他方式之處分。(3)認股權人被授予員工認股權憑證後依下列認股權憑證授予期間(“授予期間”)行使 認股權: 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 後每月得行使四十八分之一之認股權憑證。(4)認股權人自公司授予員工認股權憑證後,遇有違反勞動契約或工作規則者,公司有 權就其尚未具行使權之認股權憑證予以收回註銷。(5)前述權利期間及比例,董事會得視每次發行情形調整之。3.認購股份之種類:本公司普通股股票。4.認股權人因故離職,應於認股權憑證存續期間內依下列方式處理:(1)一般離職(含退休、資遣人員): 已具行使權之認股權憑證,得自離職九十天內行使認股權利,未於前述期間內行使 權利者,視同放棄其認股權利。未具行使權之認股權憑證,於離職當日應視為收回 並註銷。(2)調職人員: 本公司員工(認股權人)調動至本公司持股未達50%之關係企業時,其認股權憑證 應比照離職員工辦理,惟若因應本公司要求而調動者,得由董事長或其授權主管人 員核准後,認股權人得依於本辦法第五條第二項規定之認股權憑證授予期間及比例 行使認股權。(3)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一個月 內行使認股權利。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。(4)一般死亡: 已具行使權之認股權憑證,由法定繼承人自死亡日起一年內行使認股權,未於前述 期間內行使權利者,視同放棄其認股權利。未具行使權之認股權憑證,於死亡當日 即視為放棄認股權利。(5)受職業災害殘疾者:i. 因受職業災害致身體殘疾而無法繼續任職者,已授予之認股權憑證,於離職時,可 行使全部之認股權利。除仍應於被授予認股權憑認屆滿二年後方得行使外,未具行 使權之認股權憑證不受本辦法第五條第二項第三款有關時程屆滿可行使認股比例之 限。惟該認股權利,應自離職日起或被授予認股權憑證屆滿二年起(以日期較晚者 為主)一年內行使之,並仍以認股權憑證存續期間為限。ii.因受職業災害致死亡者,已授予之認股權憑證,於死亡時,法定繼承人可以行使全 部之認股權利。除仍應於被授予認股權憑認屆滿二年後方得行使外,未具行使權之 認股權憑證不受本辦法第五條第二項第三款有關時程屆滿可行使認股比例之限制。 惟該認股權利,應自死亡日起或被授予認股權憑證屆滿二年起(以日期較晚者為主) 一年內行使之,並仍以認股權憑證存續期間為限。(6)認股權人或其法定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。5.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 註銷,且其額度不再發行。Article 6 Performance of ContractThe Company shall issue new shares for delivery upon exercise of the option hereunder.第六條 履約方式以本公司發行新股方式交付。Article 7 Adjustment of Exercise Price 1.After the option have been granted, in case of any change in the amount of the common shares of the Company (i.e., capital increase by cash, recapitalization of earnings, recapitalization of capital surplus, merger of the Company, split of stocks, participating in the offering of global depositary receipt through rights issue) and the issue price thereof is lower than the then exercise price, unless the Company issues new shares for employees’ bonus, 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 x Number of issued shares) + (Per subscription price of new share x Number of new shares or private placement shares)) / (Number of issued shares + Number of new shares or private placement shares) Note 1:“Number of issued shares” means the total number of issued common shares (including private placement shares), less treasury stocks which the Company has bought back but has not cancelled or transferred.Note 2:In the event the new shares are distributed gratis or resulting from split of stocks, the payment amount per new share is zero.Note 3:In cases of issuance of new shares in connection with a merger, per subscription price of new share shall be based on the net asset value per share of the merged company shown in the latest audited or reviewed financial reports of the dissolved company prior to the record date for the merger, multiplied by the share swap ratio; where the Company acquires other company’s stocks, per subscription price of new share shall be based on book value per share of the acquired company multiplied by the share swap ratio. Note 4:If the exercise price after adjustment is higher than that before adjustment, no adjustment shall be made.Note 5:For the stock split, the exercise price adjustment date shall be the split base day. If the capital increase by cash is handled by means of book building, cash capital increase through private placement or cash capital increase by participating in the issuance of global depositary receipts, there is no ex dividend and ex right base day, the exercise price is adjusted on the day that the subscription price for new shares are fully paid or the delivery of securities through the private placement. For capital increase by means of merger or acquisition of stock, the exercise price is adjusted on the merger or acquisition base day. 2.After the option have been granted, in the event that the Company, through public offering or private placement, issues securities or warrants convertible into common shares or entitling the holders thereof to subscribe for or purchase shares at a consideration per share receivable by the Company less than the exercise price per share, the exercise price shall be adjusted on the securities’ issuance date or the delivery date of securities (if through private placement) in accordance with the following formula (to be rounded up to the nearest NT$ 0.1):Adjusted Exercise Price =((Exercise price before adjustment x Number of issued shares) + (Per subscription price or exercise price for the new share or private placement or stock option transferring x Number of new shares or private placement shares or options converted and subscription shares)) / (Number of issued shares + Number of new shares or private placement shares or options converted and subscription shares)3.After issuance of the stock options, if the cash dividend per common share distributed by the Company is more than 1.5% of the current market price per share, the exercise price per share 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 x (1 – the ratio of distributed cash dividend to the current market price per common share (note))Note:The said current market price shall be determined based on the simple arithmetic average of the common stock closing price of 1-business-day, 3-business-day or 5-business-day before the date of public announcement of the book closure period for distribution of such cash dividend.4.After the Company issues the stock options, for any decrease of the number of common shares due to the capital reduction from cancellation of shares (other than 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 x (Number of issued common shares before de-capitalization / Number of issued common shares post capital reduction)第七條 認股價格之調整1.本認股權憑證發行後,遇有本公司普通股股份發生變動時(即辦理現金增資、盈餘轉增資、資本公積轉增資、公司合併、股票分割、及現金增資參與發行海外存託憑證或私募等),除因員工紅利發行新股者外,認股價格應依下列公式調整之(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)+(新股每股繳款金額×新股發行股數 或私募股數)) / (已發行股數+新股發行股數或私募股數)註1:上述已發行股數係指普通股已發行股份總數(包括私募股份),應扣除本公司買回 惟尚未註銷或未轉讓之庫藏股股票。註2:每股繳款金額如係屬無償配股或股票分割時,則其繳款金額為零。註3:如係屬合併增資發行新股,則其新股發行價格得按合併基準日前依消滅公司最近 期經會計師簽證或核閱之財務報表計算之每股淨值乘以換股比例計算;如係受讓 他公司發行新股,則新股發行價格得按受讓股份每股帳面價值乘以換股比例計 算。註4:遇有調整後認股價格高於調整前認股價格時,則不予調整。註5:認股價格調整日如為股票分割則為分割基準日,如係採詢價圈購辦理之現金增資 、私募現金增資或現金增資參與發行海外存託憑證因無除權基準日,則於股款繳 足日或私募有價證券交付日調整;如為合併或受讓增資則於合併或受讓基準日調 整。2.本認股權憑證發行後,遇有本公司以低於認股價格之轉換或認股價格再募集發行或私募具有普通股轉換權或認股權之各種有價證券時,認股價格應於前述有價證券或認股權發行之日或私募有價證券交付日依下列公式調整之(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)+(新發行或私募有價證券或認股權之轉換或認股價格×新發行或私募有價證券或認股權可轉換或認購之股數)) / (已發行股數+新發行或私募有價證券或認股權可轉換或認購之股數)3.如遇有當年度發放普通股現金股利佔每股時價之比率若有超過1.5%時,應就所占每股時價之比率於除息基準日調降認股價格,(計算至新台幣角為止,分以下四捨五入)。其調整公式如下:調整後認股價格=調整前認股價格×(1-發放普通股現金股利占每股時價(註)之比率)註:每股時價係以現金股息停止過戶除息公告日之前一、三、五個營業日本公司普通股收盤價之簡單算術平均數擇一計算。4.本認股權憑證發行後,如遇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×(減資前已發行普通股股數 / 減資後已發行普通股股數)Article 8 Procedures for Exercising Option1.Except in the period for book closure required under the law, and from 15 business days prior to the date reporting to the GreTai Security Market for the public announcement of the book closure period for granting dividends gratis, for distribution of cash dividend, or for rights issue until the record date for such right, the Optionee may request for exercising the option in accordance with the Plan, the Optionee shall fill out an exercise request form and submit such to the Company or the Company’s securities agent. After the application is completed and reviewed, the Company’s securities agent shall notify the Optionee to make payment for the shares to the designated. Once the payment is made by the Optionee, the payment shall become irrevocable. Optionee doesn’t make the payment in time, the options shall become null and void.2.After receiving the said request and collecting full payment for the stocks, the Company’s securities agent shall enter the name of the holder into shareholder register and deliver the newly issued common shares within 5 business days in the book-entry form.3.The aforesaid common shares may be traded in the stock exchange market from the date of delivery to Optionee.4.The Company shall announce the number of shares delivered for the options exercised by the employees within 15 days after the conclusion of that quarter. 第八條 行使認股權之程式1.認股權人除依法暫停過戶期間,及自本公司向台灣證券櫃買中心洽無償配股停止過戶除權公告日、現金股息停止過戶除息公告日或現金增資認股停止過戶除權公告日前十五個營業日起,至權利分派基準日止之期間外,得依本辦法行使認股權利,並填具認股請求書,向本公司股務代理機構提出申請,經審核書件完備後即通知認股權人至指定銀行繳納股款,認股權人一經繳款後,即不得撤銷認股繳款。逾期未繳納者,視為自願放棄認股權利。2.本公司股務代理機構於確認收足股款後,將其認購之股數及姓名登載於本公司股東名簿,並於五個營業日內以集保帳簿劃撥方式給付。3.上述普通股股票自向認股權人交付之日起上市買賣。4.本公司應將於每季結束後十五日內,將前一季因員工認股權憑證行使認購所交付之股票數額予以公告。Article 9 Rights and Obligations after Exercising of Stock OptionThe rights and obligations of the subscribed common shares are the same as the Company’s original common shares.第九條 認股權行使後之權利義務認股權行使後交付之普通股股票,其權利義務與本公司普通股股票相同。Article 10 Tax ObligationUnless otherwise provided in the Plan, the Optionee must make appropriate arrangements with the Company (or the Parent or Subsidiary employing or retaining the Optionee) for the satisfaction of all taxes arising out of the shares subscribed to by Optionees under the Plan and the transactions thereof shall be dealt with in accordance with the then-current ROC, the State of California or Subsidiaries applicable tax laws and regulations.第十條 稅賦為能讓認股權人依本辦法所認購之股票及其交易所產生之稅賦滿足要求,認股權人必須與公司(或雇用或聘用認股權人的母公司或子公司)做出適當安排,除本辦法另有規定外,以符合認股權人按當時中華民國、美國加利福尼亞州或其他子公司適用之稅法規定辦理。Article 11 Contract Execution and Confidentiality1.After the Company has completed the regulatory issuance procedures, the in-charge department will inform each Optionee to sign the Consent to Accept Stock Options. Once the Consent to Accept Stock Option is signed by the Optionee, the Optionee shall deem to have accepted the rights. Failure to complete the execution of such Consent shall be deemed to have waived the rights.2.The Optionee shall follow the confidentiality rules after the Consent to Accept Stock Options is signed and shall not inquire from others or disclose relevant contents and number of the option. Any violation of this provision shall be handled in accordance with Article 5, Paragraph 2, Item 4 of the Plan. 第十一條 簽約及保密1.本公司完成法定發行程式後,即由承辦部門通知認股權人簽署「員工認股權憑證受領同意書」,經認股權人完成「員工認股權憑證受領同意書」簽署後,即視為取得受領權利;未依規定完成簽署者,即視同放棄受領權利。2.凡經通知簽署後,均應遵守保密規定,不探詢他人或洩漏被授予之認股權證相關內容及數量,若有違反,依本辦法第五條第二項第四款辦理。Article 12 Implementation GuidelinesThe operational matters and period regarding the number of the granted options for each Optionee, how to exercise, how to make payment, or replacement of the stocks, shall be notified by the Company’s securities agent separately.第十二條 實施細則本辦法有關認股權人名單、簽署、繳款、換發股票等事宜之相關手續及詳細作業時間等,由本公司股務代理機構另行通知認股權人。Article 13 Other important agreements1.This Plan shall be approved by a majority of the Directors in a Board Meeting attended by two-thirds or more of Directors and become effective after approval by the competent authority. Amendment made before the issuance shall apply the same rule. If, during the reviewing process, the competent authority requests to make amendment, in order to strive for more efficiency, the Company may authorize the Chairman to amend the Stock Option Issuance and Subscription Plan and submit to the Board of Directors for ratification afterwards.2.Any other matters not set forth herein shall be dealt with in accordance with the applicable laws, regulations and the Company’s Articles of Association.第十三條 其他重要約定事項1.本辦法經本公司董事會三分之二以上董事出席及出席董事超過二分之一同意,並報經主管機關核准後生效,發行前修正時亦同。送件審核過程中,若因應主管機關要求修正,為爭取發行之時效,得授權董事長修訂發行及認股辦法,並提董事會追認。2.本辦法如有未盡事宜,悉依相關法令及本公司章程規定辦理。

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