F-譜瑞：公告本公司董事會決議西元2015年第二次買回庫藏股事宜

第二條　第35款

1.董事會決議日期:104/09/02

2.買回股份目的:轉讓股份予員工

3.買回股份種類:普通股

4.買回股份總金額上限(元):4,706,611,494

5.預定買回之期間:104/09/03~104/11/02

6.預定買回之數量(股):1,000,000

7.買回區間價格(元):172.00~365.50

8.買回方式:自集中交易市場買回

9.預定買回股份占公司已發行股份總數之比率(%):1.32

10.申報時已持有本公司股份之累積股數(股):0

11.申報前三年內買回公司股份之情形:

1.民國102年買回250,000股，已執行完畢。

2.民國103年買回165,000股，已執行完畢。

3.民國104年買回252,000股，已執行完畢。

12.已申報買回但未執行完畢之情形:

無

13.董事會決議買回股份之會議紀錄:

依據西元2015年9月2日(台灣時間)之董事會決議案由: 本公司擬

買回本公司已發行之股份，提請審議說明：

(1)本公司為激勵員工及提升員工向心力，於不違反開曼群島應

適用法律的情形下，擬依台灣證券交易法及中華民國證券櫃檯買

賣中心第一及第二上櫃公司買回本公司股份或台灣存託憑證辦法

暨本公司章程等相關規定，買回本公已發行股份，內容如下：

(a)買回股份之目的：轉讓股份予員工。

(b)買回股份之種類：普通股。

(c)本次買回股份所需之總金額上限：新台幣365,500仟元。

(d)預定買回之期間與數量：民國104年9月3日起至104年11月2日

止；預計買回1,000仟股，佔本公司已發行股份之1.32%。

(e)買回之區間價格：新台幣172元至365.5元，或當公司股價低

於所定區間價格下限時，仍繼續執行買回公司股份。

(f)買回之方式：自集中市場買回。

(2) 依證券櫃檯買賣中心"第一及第二上櫃公司買回本公司股份

或台灣存託憑證辦法"第二條規定，買回股份轉讓予員工者，應

事先訂定轉讓辦法；且公司申請買回股份應檢附"董事會已考慮

公司財務狀況，不影響公司資本維持之聲明書"本公司民國一百

零四年第二次庫藏股轉讓辦法及聲明書如附件

決議：經主席徵詢全體出席董事無異議通過。

14.「上市上櫃公司買回本公司股份辦法」第十條規定之轉讓辦法:

第一條 本公司為激勵員工及提昇員工向心力，依據證券交易法

第28 條之2 第1 項第1 款及金融監督管理委員會發布之「上市

上櫃公司買回本公司股份辦法」等相關規定，訂定本公司買回股

份轉讓員工辦法。本公司買回股份轉讓予員工，除依有關法令規

定外，悉依本辦法規定辦理。

Article 1. In order to motivate employees and enhance

their centripetal force, the Company hereby establishes

this Share Repurchase and Employee Incentive Plan (this

“Plan”) pursuant to subparagraph 1 of paragraph 1 of

Article 28-2 of Securities and Exchange Act, Regulations

Governing Share Repurchase by Exchange-Listed and

OTC-Listed Companies by Financial Supervisory Commission

and other related statutes, regulations and orders. Unless

otherwise provided in the applicable laws, the repurchase

of the shares and the subsequent transfer thereof to the

employees shall be conducted pursuant to this Plan.

﹙轉讓股份之種類、權利內容及權利受限情形﹚

(Class, Substance and Limitation Of Rights Of Shares)

第二條 本次轉讓予員工之股份為普通股，其權利義務除有關法令

及本辦法另有規定者外，與其他流通在外普通股相同。

Article 2. The shares (the “Shares”) to be transferred

to the employees are ordinary shares. Unless provided

otherwise in the Applicable Laws or this Plan, Shares

bear the same rights and obligations as other Company’s

outstanding ordinary shares.

﹙轉讓期間﹚

(Transfer Period)

第三條 本次買回之股份，得依本辦法之規定，自買回股份之日起

三年內，一次或分次轉讓予員工。

Article 3. The Company may transfer the Shares, in whole

or in tranches, to the employees within 3 years commencing

from the date of repurchase in accordance with this Plan.

﹙受讓人之資格﹚

(Qualifications of The Transferee)

第四條 凡於認股基準日前到職滿一年或對公司有特殊貢獻經提報

董事會同意之本公司（及直接或間接持有同一被投資公司表決權股

份超過百分之五十之子公司；另子公司如包括海外子公司，亦應明

定於轉讓辦法；或依金融監督管理委員會96年12月26日金管證一字

第0960073134號函說明一（二）之子公司定義）員工，得依本辦法

第五條所定認購數額，享有認購資格。

Article 4. The employees (i) (x) of the Company or (y) of

any domestic or foreign company in which the Company’s

more than 50% of its total number of voting shares are

directly or indirectly held by the Company and (ii) (x)

are employed more than one year from the record date of

subscription, or (y) have special achievements and are

approved by the Board of Directors (individually and

collectively referred to as the “Qualified Employees”)

are eligible to subscribe the Shares up to the number

provided in Article 5 of this Plan.

﹙轉讓之程序﹚

(Procedure for Transfer)

第五條 員工得認購股數﹙公司應自行考量員工職等、服務年資及

對公司之特殊貢獻等標準，訂定員工得受讓股份之權數，並須兼

顧認股基準日時公司持有之買回股份總額及單一員工認購股數之

上限等因素，由董事會另訂員工認購股數。﹚

Article 5. Number of shares to be subscribed by Qualified

Employees (Note: The Board of Directors shall decide the

number of Shares to be subscribed by considering factors,

such as the Qualified Employees’ title, seniority or special

achievements to the Company, together with the number of

treasury shares held by the Company as of the record date

of subscription and the maximum number of Shares subscribable

that can be subscribed by an individual employee, etc.):

第六條 本次買回股份轉讓予員工之作業程序：

一、 依董事會之決議，公告、申報並於執行期限內買回本公司股份。

二、 董事會依本辦法訂定及公布員工認股基準日、得認購股數標

準、認購繳款期間、權利內容及限制條件等作業事項。

三、 統計實際認購繳款股數，辦理股票轉讓過戶登記。

Article 6. Procedure for Transfer:

(1) The Company shall make announcement and report and

repurchase the Shares within the execution period in

accordance with the resolution of Board

of Directors,

(2) According to this Plan, the Board of Directors shall

decide and announce the

record date of subscription, the criteria for determining

the number of Shares to be subscribed, the subscription

and payment period, the rights and limitations of Shares,

etc..

(3) The Company shall calculate the number of Shares

actually subscribed and paid for. Then the Company

shall transfer those Shares and register such transfer.

﹙約定之每股轉讓價格﹚

(Transfer Price per Share)

第七條 本次買回股份轉讓予員工，以實際買回之平均價格為

轉讓價格，惟轉讓前，如遇公司已發行之普通股股份增加或

減少，得按發行股份增減比率調整之〔或依據本公司章程規定

，以低於實際買回之平均價格轉讓予員工者，應於轉讓前，提經

最近一次股東會有代表已發行股份總數過半數股東之出席，出席

股東表決權三分之二以上之同意，並應於該次股東會召集事由中

列舉說明「上市上櫃公司買回本公司股份辦法」第10 條之1 規定

事項，始得辦粴。〕

轉讓價格調整公式：

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)

Article 7. The transfer price of the Shares equals to the

average of the actual share repurchase price. If the

number of the Company s issued ordinary shares increases

or decreases prior to transfer, that transfer price shall

be adjusted proportionately. (Note: If, according to the

Company’s charter, the transfer price is lower than the

average actual share repurchase price, the transfer price

shall be approved, prior to transfer, by a resolution of

a shareholder meeting adopted by a majority of the

shareholders present who represent two-thirds or more of

the total number of its outstanding shares. The notice to

convene that shareholder meeting of shareholders should

itemize the matters listed in section 10-1 of the

Regulations Governing Share Repurchase by Exchange-Listed

and OTC-Listed Companies.)

Adjustment formula of the transfer price:

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)

﹙轉讓後之權利義務﹚

(Rights and Obligations of Shares After Transfer)

第八條 本次買回股份轉讓予員工並辦理過戶登記後，除另有規定

者外，餘權利義務與原有股份相同。

Article 8. After Shares have been transferred to Qualified

Employees and such transfer has been registered, unless

provided otherwise, the rights and obligations shall be

identical with those originally attached to those shares.

﹙其他有關公司與員工權利義務事項﹚

(Other Matters With Respect To The Rights And Obligations

Between The Company And Qualified Employees)

第九條 ﹙其他有關公司與員工權利義務事項，公司可斟酌需要與

員工約定，惟不得違反證券交易法及公司法等相關法令規定﹚

Article 9. (Note: Subject to Securities and Exchange Act,

Company Act and other Applicable Laws, the Company may

consider to reach an agreement for matters with respect to

the rights and obligations between the Company and Qualified

Employees)

﹙其他﹚

(Miscellaneous)

第十條 本辦法經董事會決議通過後生效，並得報經董事會決議修訂。

Article 10.This Plan shall take affect after being

affirmatively resolved by the Board of Directors and may be

amended by a resolution of the Board of Directors.

第十一條 本辦法應提報股東會報告，修訂時亦同。

Article 11.The enactment and any amendment of this Plan

shall be reported to the shareholder meeting.

15.「上市上櫃公司買回本公司股份辦法」第十一條規定之轉換或認股辦法:

不適用

16.董事會已考慮公司財務狀況，不影響公司資本維持之聲明:

1.本公司經台灣時間民國一○四年九月二日董事會三分之二以上

董事之出席及出席董事超過二分之一同意通過，自申報日起二個

月內於櫃檯買賣市場（證券商營業處所）買回本公司股分不高於

1,000,000 股。

The Board of Director of the Company has approved by a

majority of the directors present at a directors meeting

attended by no less than two-thirds of directors on September

2, 2015 (Taiwan Local Time), to buy back up to the

Company’s 1,000,000 shares from Taipei Exchange

(over-the-counter market) in 2 months since the filing date

of the repurchase.

2.上述買回股份總數，僅占本公司已發行股份之1.32%，且買回股份

所需金額上限僅占本公司流動資產之9.20%，茲聲明本公司董事會已

考慮公司財務狀況，上述股份之買回並不影響本公司資本之維持。

The number of buyback share accounts for 1.32% of total

number of issued and outstanding shares of the Company, and

the maximum proposed value of the shares buyback will be

9.20% of total current assets of the Company. It is declared

that the financial state of the Company was considered at a

meeting of the Board of Directors and that the capital would

be maintained without being affected by the repurchase.

3.本聲明書業經本公司上述同次董事會議通過，出席董事9 人均同意

本聲明書之內容，併此聲明。

The Declaration has been passed by the above-mentioned Board

of Director meeting as well, with nine attending directors

expressing without dissenting opinions, and the remainder

all affirming the content of this Statement.

譜瑞科技科技股份有限公司

Parade Technologies, Ltd.

負責人

Chairman

趙捷

Ji Zhao

17.會計師或證券承銷商對買回股份價格之合理性評估意見:

(一)本承銷商之評估係依據譜瑞科技股份有限公司西元二○一五年

六月三十日經會計師核閱之合併財務報表為基礎，經計算該公司買

回股份前後之相關財務比率及現金流量狀況，譜瑞科技股份有限公

司此次預計買回公司股份所定之買回區間價格每股172~365.5元，

其對該公司之財務結構、每股淨值、每股盈餘、股東權益報酬率、

流動比率、速動比率及現金流量狀況等項目尚未產生重大影響。

(二)本承銷商經核算譜瑞科技股份有限公司所訂買回區間價格，即

每股172~365.5元，並未高於其董事會決議日前十個營業日或三十個

營業日(兩者取其高)之平均收盤價之百分之一百五十，即365.57元

，亦未較董事會決議當日收盤價之百分之七十，即171.85元為低。

(三) 本承銷商經核算譜瑞科技股份有限公司所訂買回數量，本次擬

買回之庫藏股1,000仟股，並未超過已發行股份總數75,533仟股之10%

即7,553仟股；另經核算譜瑞科技股份有限公司本次買回最高金額

365,500仟元，依據會計師之合併財務報告截至西元2015年6月30日止

其保留盈餘3,036,764仟元加上已實現資本公積1,669,845仟元，合計

為4,706,609仟元，經核算並未有逾越「上市上櫃公司買回本公司股

份辦法」所規定之金額，評估其預定買回股份之價格尚屬合理。

(四) 綜上所述，本承銷商認為譜瑞科技股份有限公司預計買回股份

之區間價格尚屬合理，而買回股份數量及買回價格對公司之財務結構

、償債能力、獲利能力及現金流量等尚無重大影響。

18.其他證期局所規定之事項:

無