Implemented in accordance with Articles 21-1 of the Articles of Association, the details are below:

Article 21-1:

The Company shall allocate employee compensation in an amount ranging from 3% to 15% of the profits for the current year, of which no less than 25% shall be allocated to non-managerial employees, and shall allocate director remuneration at a rate not exceeding 3% of the profits for the current year.
However, if the Company has accumulated losses, such losses shall be offset prior to any such allocation.

In addition to complying with the provisions of the Company’s Articles of Incorporation, the Company also conducts regular reviews and evaluations of the performance and remuneration policies, systems, criteria, and structures for managers and employees in accordance with the Organization Regulations of the Remuneration Committee, so as to ensure that the Company’s remuneration system is appropriate, complies with applicable laws and regulations, is competitive in attracting outstanding talent, and enables employees to share in the Company’s operating results.

With respect to the performance evaluation process and the variable mechanisms for employee compensation and bonus distribution, the Company comprehensively considers the performance results and future development potential of the Company, departments, teams, and individuals, in order to provide timely incentives to outstanding talent and to further integrate the management team and all employees toward the enhancement of overall operational performance.