Article 19-1

The company is an emerging technology industry. In order to cooperate with the company's long-term financial planning and sustainable operation, it adopts a residual dividend policy.
If there is a surplus in the annual settlement of the company, after paying taxes and making up for losses in previous years, it shall first set aside ten percent (10%) of the statutory surplus reserve in accordance with laws and regulations, and then set aside or reverse the special surplus reserve; If there is still surplus, the board of directors will evaluate the capital needs of the future years according to the company's future capital budget plan, and first retain the funds required for the financing of the surplus, and then allocate at least fifty percent (50%) of the remaining surplus to shareholders for distribution. Dividends and bonuses.
The distribution of the surplus mentioned in the preceding paragraph may be combined with the accumulated undistributed surplus of the previous year.
Shareholders' dividends and bonuses may be paid in cash or shares, of which cash dividends shall not be less than ten percent (10%) of the total dividends distributed for the year.
When the statutory surplus reserve in Paragraph 2 has reached the paid-in capital, it may be exempted from continuing to withdraw to the statutory surplus reserve.

Article 19-2

When all or part of the distribution of earnings is intended to be distributed in cash, the board of directors shall be present with more than two-thirds of the directors, and the resolution of a majority of the directors present shall be reported to the shareholders' meeting. If all or part of the surplus is intended to be converted into capital by way of issuing new shares, it shall be distributed after a resolution at the shareholders' meeting.