ABC-KY：員工認股權憑證發行及認股辦法

主管機關核准日期 : 20241217

預定發行單位總數 : 600000

每單位員工認股權憑證可認購之股數-股 : 1

預定發行總數-股 : 600000

預定發行總數占己發行股份總數之比率 : 0.58370

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 : 為吸引及留任本公司及子公司所需人才，並激勵該等員工致力創造本公司事業之 成就，特訂定 Applied Biocode Corporation 2024 員工認股權憑證發行及 認股辦法，使本公司及子公司員工依循本辦法及認股權憑證於特定期限以特定 價格取得一定數量之本公司普通股。

對股權可能稀釋之情形 : 對本公司目前實際已發行股數102,787,561股之稀釋程度約僅0.5837%。

對股東權益之影響 : 本公司擬透過本員工認股權憑證認購及發行計畫獎勵集團內相關員工，進而達到 留才、延攬及激勵的效果，促進集團整體營運績效與股東權益。

限制條款之內容 : 自發行日起屆滿二年 50%、 自發行日起屆滿三年 75%、 自發行日起屆滿四年 100%。

發行及認股辦法之內容 : 1. Purpose of the Plan 1. 發行目的 Applied Biocode Corporation. (the "Company"), an exempted limited liability company incorporated under the laws of the Cayman Islands, wishes to attract key employees to the Company and Subsidiaries (as defined in Section 3.1 of the Plan), induce key employees to remain with the Company and Subsidiaries, and encourage them to increase their efforts to make the Company’s business more successful. In furtherance thereof, the Applied Biocode Corporation 2024 Share Incentive Plan (the “Plan”) is designed to provide key employees of the Company and Subsidiaries with the opportunity to receive the grant of stock options, which shall mean the right to purchase, at a price and for the term in accordance with the Plan, and subject to such other limitations and restrictions set forth in the Plan and Warrant as defined in Section 2 of the Plan, a number of ordinary shares of the Company (“Stock Option”). The ordinary shares purchasable upon exercise of the Stock Option under the Plan and the purchase price per ordinary share, as adjusted from time to time pursuant to Section 7 of the Plan, are hereinafter referred to as the “Shares” and the “Exercise Price” respectively. Applied Biocode Corporation（以下稱「本公司」）為一依據開曼群島法令 設立之有限責任公司。為吸引及留任本公司及子公司所需人才，並激勵該等 員工致力創造本公司事業之成就，特訂定Applied Biocode Corporation 2024 認股權憑證發行及認股辦法(以下稱「本辦法」)，使本公司及子公司員工依循 本辦法及認股權憑證（定義請詳本辦法第2條）於特定期限以特定價格取得一 定數量之本公司普通股（以下稱「認股權」）。依本辦法行使認股權得購買之 普通股以及依據本辦法第7條隨時調整之每股普通股之收購價格以下分別稱為 「認購股份」及「認股價格」。 2. Issue Period 2. 發行期間 Subject to the requirements of applicable laws of the Cayman Islands and Taiwan “Regulations Governing the Offering and Issuance of Securities by Foreign Issuers”, the Employee Stock Warrant(s) (“Warrant(s)”) shall be issued in one lot or installments depending on the needs of the Company within two (2) years upon the receipt of the notice of effective filing from Taiwan competent authority. The Chairman of the Board of Directors of the Company will be authorized to determine actual issuance date. 依據開曼群島應適用法律，以及台灣「外國發行人募集與發行有價證券處理 準則」，員工認股權憑證（以下稱「認股權憑證」）應自台灣主管機關申報 生效通知到達之日起兩年內，視實際需要一次或分次發行。實際發行日期授 權董事長決定。 3. Eligible Persons 3. 認股權人 3.1 The Stock Option shall be granted only to official full-time employees of the Company or Subsidiaries as of the record date of subscription. “Subsidiaries” as referred to herein shall mean a domestic or foreign invested company directly or indirectly being controlled by the Company through the ownership of greater than fifty percent (50%) of its voting stock. 3.1 認股權僅得授予認股基準日之本公司及各子公司全職正式員工。所稱「子 公司」，係指本公司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 之五十而對其具有控制能力者。 3.2 Allocation criteria of the employees actually qualified to be vested with the Stock Option (the “Optionee”) and the number of ordinary shares such employees may subscribe to shall be proposed by the Chairman, and further approved by the Board of Directors of the Company, by reference to seniority, rank of position, performance evaluation, past contribution, expected contribution in the future and special achievements, etc. The qualified factors of the Optionee: 1.“Manager” defined by the Article of Association; 2.Performance review: performance review scare reached 20/30 and above in the recent year; 3.Excellent employee of the year; or 4.Employee is beneficial to the growth of the company’s operation with the consideration of the Company. 3.2 實際得為認股權人之員工（以下稱「認股權人」）及其所得認股權之數量， 將參酌年資、職級、工作績效考核、過去整體貢獻、未來被期待之貢獻，以及特殊 功績等因素擬定分配標準，由本公司董事長提案並經董事會核准後決定之，認股權 人資格身分認定之標準如下： 1.公司章程所定義之經理人，或 2.工作績效：最近一年績效考核分數達(20/30)以上者，或 3.年度績優員工，或 4.公司當局認為有利於公司營運成長之員工。 3.3 Award list of the Optionee with manager status shall be approved by the Remuneration Committee and then, submitted to the Board of Directors for discussion and approval. Award list of the Optionee with non-manager status shall be approved by the Audit Committee and then, submitted to the Board of Directors for discussion and approval. The manager and non-manager review procedure of Stock Option issued by the Company: Item____________Remuneration______Audit______BOD___ _________________Committee_____Committee___________ Manager ___________O______________NA_________O____ Non-Manager________NA_____________O__________O____ 3.3 認股權人具經理人身分者，應先提報薪資報酬委員會同意，再提報董事會 決議；認股權人非具經理人身分者，應先提報審計委員會同意，再提報董事會 決議。 本公司發放員工認股權憑證予經理人、非經理人適用情形： 項目______薪資報酬委員會______審計委員會_____董事會__ 經理人__________O_________________NA___________O_____ 非經理人 _______NA________________O____________O_____ 3.4 After the Company has completed the statutory issuance procedures, the in-charge department will inform each Optionee to sign the "Consent Letter to Accept Stock Option”. Once the Consent Letter to Accept Stock Option is signed by the Optionee, the Optionee shall be deemed to have accepted the grant of Stock Option. Failure to complete the execution of such Consent Letter shall be deemed to have forfeited the grant of Stock Option. 3.4 本公司完成法定發行程序後，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。 3.5 Where the Company issues Warrant under Sub-Section 1, Section 56-1 of Taiwan “Regulations Governing the Offering and Issuance of Securities by Securities Issuers”, the cumulative number of Shares subscribable by a single Optionee, in combination with the cumulative number of new restricted employee shares (if any) obtained by such single Optionee, shall not exceed zero point three percent (0.3%) of the Company’s total issued shares. All the above in combination with the cumulative number of Shares issued by the Company under Sub-Section 1, Section 56 of Taiwan “Regulations Governing the Offering and Issuance of Securities by Securities Issuers” and subscribable by the said single Optionee, shall not exceed one percent (1%) of the Company’s total issued shares. 3.5 本公司依據台灣「發行人募集與發行有價證券處理準則」第五十六條之一 第一項規定發行員工認股權憑證累計給予單一認股權人得認購股數，加計認股 權人累計取得限制員工權利新股（如有）之合計數，不得超過已發行股份總數 之千分之三，且加計本公司依據台灣「發行人募集與發行有價證券處理準則」 第五十六條第一項規定發行員工認股權憑證累計給予單一認股權人得認購股數 ，不得超過已發行股份總數之百分之一。 4. The Total Number of New Stock Options 4. 發行新股總數 The total number of employee stock options authorized to be granted under the Plan is 600,000 units. Upon exercise of the stock option, each stock option unit may be converted into one common share of ABC-KY. The total number of new common shares that may be issued pursuant to the exercise of the stock options is 600,000 shares, with par value of NT$10 per share. 發行總額為600,000單位，每單位認股權憑證得認購普通股數為1股，因認股 權行使而須發行之普通股新股總數為600,000股，每股面額均為新台幣十元。 5. Terms and Conditions of Stock Option 5. 認股條件 5.1 Exercise Price Where the Company is an emerging stock company on the issuance date of the Warrant, the Exercise Price shall not be lower than the weighted average trade price for the Company"s ordinary shares during thirty (30) business days preceding the issuance date of the Warrant, and shall not be lower than the net value per share in the financial reports audited and attested or reviewed by a CPA issued for the most recent period. Where the ordinary shares of the Company are listed and traded on Taiwan Stock Exchange Corporation (the “TWSE”) or Taipei Exchange, the Exercise Price shall be the closing price of the Company’s ordinary shares listed and traded on TWSE or Taipei Exchange on the issuance date of the Warrant. 5.1 認股價格 認股權憑證發行時本公司為興櫃公司者，認股價格不得低於發行日前三十個營 業日普通股加權平均成交價格，且不得低於最近期經會計師查核簽證或核閱之 財務報告每股淨值。認股權憑證發行時本公司為上市（櫃）公司者，以發行當 日本公司普通股之收盤價格作為認股價格。 5.2 Term of Stock Option 5.2 權利期間 5.2.1 Subject to Section 8.5 below, the Warrant may be exercised at any time and from time to time after two (2) years of the issuance date of the Warrant and on or before the expiration date of Warrant in accordance with the following schedule by the Optionee, in whole or in part, by surrendering the Warrant, with the exercise form duly executed by such Optionee, at such office or share registrar as the Company may designate, accompanied by payment in full of the Exercise Price payable in respect of the number of Shares purchased upon exercise of Warrant. The Optionee shall make the full payment of the Exercise Price to the bank account designated by the Company within the designated period; otherwise the Optionee shall be deemed to have revoked his/her exercise to the extent that no full payment of the Exercise Price of Shares upon exercise of the Warrant has been made. To the extent the Optionee has made the full payment of the Exercise Price of Share upon his/her exercise of the Warrant, he/she may not revoke such exercise. Time Period___________________Percentage of Rights Exercisable Two (2) Years after Issuance_____50% Annually From the date of Two___25% (1/4) of the shares subject to the (2) Years after Issuance to_______Warrant is entitled to be exercised the Expiration Date.____________each year. Four (4) Years after Issuance_____100% For example, subject to other provisions set forth herein, in case the Optionee has continuously worked for the Company for two (2) years and two (2) quarters since the issuance date of the Warrant, the Optionee is entitled to purchase from the Company fifty percent (50%) of Shares purchasable upon exercise of his/her Warrant. 5.2.1 在認股權憑證有效期間內，除遇第8.5條所定停止認股期間外，認股權人 得於認股權憑證發行日屆滿兩年後，按下列時程，依認股權憑證行使其認股權 利之全部或一部。認股權人依認股權憑證行使其認股權利，應填具認股請求書 ，連同認股權憑證提出於本公司（或本公司之股務代理機構)，並依指示繳納股 款至指定銀行，逾期未繳款者，視同自願放棄該次請求之認股權利，該次已請 求但未繳款之部份視為未認購。認股權人一經繳款後，即不得撤銷認股繳款。 時程____________________可行使認股權比例 自發行日起屆滿二年_____50% 自發行日起屆滿二年_____按年增加25% (1/4) 起至有效期間屆至止_____ 自發行日起屆滿[四年]____[100%] 舉例而言，若認股權人被授與本員工認股權憑證後繼續任職滿二年又二季時， 其得行使之認股權為所被授與單位數之50%。 5.2.2 Each Warrant shall remain in force and effect until the last day of the tenth (10th) year following the issuance date of that relevant Warrant (the“Expiration Date”). Immediately after the Expiration Date, the Warrant shall become void and all rights thereunder that have not been exercised by the Optionee shall expire. 5.2.2 認股權憑證之有效期間為十年，自各該認股權憑證之發行日起算。有效 期間屆滿後，未行使之認股權憑證失其效力，持有人不得再主張其認股權利。 5.2.3 In the event that the Optionee commits any breach of the employment contract, work rules or non-compete obligations, the Company may recall and cancel the Warrant granted to such Option and void the rights thereunder that have not been exercised. 5.2.3 認股權人遇有違反勞動契約或工作規則、競業禁止限制者，本公司得 收回該認股權人之認股權憑證暨其尚未行使之認股權利，並予註銷。 5.2.4 The Warrant and all rights thereunder may not be transferred, pledged,or given as a gift, in whole or in part, to any third party or disposed in any other manner. Any act or attempt to transfer, pledge or give to a third party or otherwise of a similar nature shall be null and void ab initio. 5.2.4 認股權憑證不得轉讓、質押、贈與他人，或以其他方式處分之。違反者， 對本公司不生效力。 5.3 Types of Shares to be Subscribed under the Plan Ordinary shares of the Company. 5.3 依據本辦法得認購股份之種類 本公司普通股股票。 5.4 Changes to Employment Status. During the effective period of the relevant Warrant, in case any of the following events occurs, the rights under the Warrant shall be modified in the following manners: 5.4 職務關係變動之影響 於本認股權憑證有效期間內，認股權人發生職務關係變動，應分別情形，按下 開規定辦理： 5.4.1 Termination by Optionee. In the event that the Optionee terminates his/her employment with the Company, the Optionee may exercise his/her rights under the Plan and relevant Warrant to the extent which have become exercisable only within three (3) months of the date of termination. The Optionee shall be deemed to have forfeited the rights under the Plan and relevant Warrant not exercised upon the expiration of the period prescribed above; provided however, to the extent the rights under the Plan and relevant Warrant have not become exercisable, the Optionee shall be deemed to have forfeited such rights on the date of termination. For example, subject to other provisions set forth herein, in case the Optionee has continuously worked for the Company for two (2) years and six (6) months since the issuance date of relevant Warrant and is terminated, the Optionee may purchase fifty percent (50%) of the Shares only within three (3) months of the date of termination. To the extent the rights under the Plan and relevant Warrant are not exercised within the said three-month (3-month) period, such rights are deemed to be forfeited by the Optionee. The remaining fifty percent (50%) of the Shares are deemed to be forfeited on the date of termination. 5.4.1 自願離職 認股權人自願離職者，就其基於本辦法及認股權憑證已得行使之認股權利， 得自離職日起三個月內行使之，逾期則視為放棄；就其尚不得行使之認股權利 ，於離職當日即視為放棄。舉例而言，若認股權人於認股權憑證發行後繼續任 職兩年六個月而嗣後自願離職者，認股權人得自離職日起三個月內購買其被授 與認股股份之50%，逾期則視為放棄，就其餘50%，於其離職當日即視為放棄 認股權利。 5.4.2 Termination by Company. In the event that the Optionee is terminated by the Company due to his/her breach of the employment contract, work rules, or non-compete obligations, act of gross negligence, or deterioration of performance, the Optionee shall be deemed to have forfeited his/her rights under the Plan and relevant Warrant not exercised on or before the date of termination. 5.4.2 解聘或解僱 認股權人因違反勞動契約或工作規則、競業禁止限制，或有重大過失行為，或 因工作績效明顯低落而遭解聘或解雇者，就其基於本辦法及相關認股權憑證於 解聘或解僱當日尚未行使之認股權利，視為放棄。 5.4.3 Retirement. In the event that the Optionee retires from the Company, the Optionee may exercise his/her rights under the Plan and relevant Warrant to the extent which has become exercisable only within three (3) months of the date of retirement. The Optionee shall be deemed to have forfeited the rights under the Plan and relevant Warrant not exercised prior to the expiration of the period prescribed above; provided however, to the extent the rights under the Plan and relevant Warrant have not become exercisable, the Optionee shall be deemed to have forfeited such rights on the date of retirement; provided further that if the Optionee breaches any of the non-compete obligations, the Company may recall and cancel the relevant Warrant and void the rights thereunder not exercised at any time. 5.4.3 退休 認股權人退休者，就其基於本辦法及相關認股權憑證已得行使之認股權利， 應自退休日起三個月內行使之，逾期則視為放棄；就其尚不得行使之認股權利 ，於退休當日即視為放棄。惟若違反競業禁止限制，本公司得收回相關認股權 憑證暨其尚未行使之認股權利，並予註銷。 5.4.4 Death. In the event that the Optionee dies, his/her heir(s) is(are) entitled to exercise the Optionee’s rights under the Plan and relevant Warrant to the extent which has become exercisable only within three (3) months of the date of Optionee’s death. The heir(s) of the deceased Optionee shall be deemed to have forfeited the rights under the Plan and relevant Warrant not exercised upon theexpiration of the period prescribed above; provided however, to the extent the rights hereunder have not become exercisable, the heir(s) of the deceased Optionee shall be deemed to have forfeited such rights on the date of Optionee’s death. The heir(s) of the deceased Optionee shall exercise the rights under the Plan and relevant Warrant in accordance with the inheritance law in the jurisdiction where the deceased Optionee domiciled, resided or otherwise governing the estate of the deceased Optionee and the “Regulations Governing the Administration of Shareholder Services of the Public Companies of the Republic of China”. The heir(s) of the deceased Optionee shall provide the Company with anyand all supporting documents satisfactory to the Company to prove his/her rights to exercise the rights under the Plan and relevant Warrant and to complete the required process; otherwise the Company may refuse his/her exercise of rights hereunder. 5.4.4 死亡 認股權人死亡者，就其基於本辦法及相關認股權憑證已得行使之認股權利，由 繼承人自認股權人死亡日起三個月內行使之，逾期則視為放棄；就其尚不得行 使之認股權利，於認股權人死亡當日失其效力。繼承人行使認股權利者，應依 認股權人所屬國繼承相關法令及中華民國公開發行股票公司股務處理準則繼承 過戶相關規定完成必要程序，並提供相關證明文件，否則本公司得拒絕之。 5.4.5 Occupational Accidents. In the event that the Optionee is unable to continue his/her employment at the Company due to the physical damage caused by occupational accidents, the Optionee may exercise his/her rights under the Plan and relevant Warrant to the extent which has become exercisable only within three (3) months of the date of termination. The Optionee shall be deemed to have forfeited his/her rights under the Plan and relevant Warrant not exercised upon the expiration of the period prescribed above; provided however, to the extent the rights hereunder have not become exercisable, the Optionee shall be deemed to have forfeited such rights on the date of termination. 5.4.5 受職業災害殘疾 認股權人因受職業災害致身體殘疾而無法繼續任職者，就其基於本辦法及相關 認股權憑證已得行使之認股權利，得自離職日起三個月內行使之，逾期則視為 放棄；就其尚不得行使之認股權利，於離職當日即視為放棄。 5.4.6 Leave without Pay. During the period when the Optionee is on leave without pay for three (3) months or more, the Optionee may exercise his/her rights under the Plan and relevant Warrant to the extent which has become exercisable only within three (3) months of the first day of such leave. The Optionee’s rights under the Plan and relevant Warrant not exercised within the prescribed period shall be suspended and shall resume from the date of his/her return. 5.4.6 留職停薪 認股權人經核准辦理留職停薪至少達三個月以上者，就其基於本辦法及相關認 股權憑證已得行使之認股權利，應自留職停薪起始日三個月內行使之，逾期未 行使者，停止其認股權利，至其復職之日起回復之；就其尚不得行使之認股權 利，自其復職之日起回復之。 5.4.7 Transfer. In the event that the Optionee is transferred to an affiliate of the Company or the Company, his/her rights under the Plan and relevant Warrant shall remain without any change. 5.4.7 調職 認股權人經核准轉任所屬公司以外之關係企業時，其基於本辦法及相關認股權 憑證之權利義務，均不受轉任之影響。 5.4.8 Severance. In the event that the Optionee is terminated with severance pay, the Optionee may exercise his/her rights under the Plan and relevant Warrant to the extent which has become exercisable only within three (3) months of the date of termination. The Optionee shall be deemed to have forfeited his/her rights hereunder not exercised upon the expiration of the period prescribed above; provided however, to the extent the rights under the Plan and relevant Warrant have not become exercisable, the Optionee shall be deemed to have forfeited such rights on the date of termination. 5.4.8 資遣 認股權人被資遣者，就其基於本辦法及相關認股權憑證已得行使之認股權利， 得自資遣生效日起三個月內行使之，逾期則視為放棄；就其尚不得行使之認股 權利，自資遣生效日起，視為放棄。 5.4.9 Others. In any event other than those set forth in Section 5.4.1 through Section 5.4.8 or where Section 5.4.1 through Section 5.4.8 may not be put in practice due to the applicable laws and regulations or where the strict application of Section 5.4.1 through Section 5.4.8 would lead to clear unfairness, the Chairman of the Board of Directors of the Company may at his/her sole discretion to make modifications of rights under the Plan and relevant Warrant case by case. 5.4.9 其他 非屬本辦法第5.4.1條至第5.4.8條所定情形，或因法令規定無法按本辦法第 5.4.1條至第5.4.8條規定執行，或因個案特殊情狀致按本辦法第5.4.1條至第 5.4.8條規定執行將有顯失公平之情形，本公司董事長有權斟酌個案情形處理之。 5.5 Extension. Whenever the period for exercise of rights prescribed under Section 5.4.1 through Section 5.4.8 of the Plan, Section 5.4 overlaps any part of the suspension period as stated in Section 8.5, such prescribed period shall be extended for as many days as the number of overlapping days. Notwithstanding the foregoing, any provision set forth in this Section 5 shall not be interpreted and construed as an extension of the effective period of the relevant Warrant. 5.5 延長 本辦法第5.4.1條至第5.4.8條規定行使其認股權利之期間，若適逢第8.5條所定 不得行使認股權之期間，則依本辦法第5.4.1條至第5.4.8條規定得行使其認股 權利之期間，應按無法行使之日數延長之。但無論如何，前述本辦法第5.4.1條 至第5.4.8條規定均不能被解釋為延長各該認股憑證之有效期間。 5.6 Cancellation. In respect of the rights under the Plan and relevant Warrant deemed to be have been forfeited, the relevant Warrant shall be cancelled by the Company and will not be re-issued. 5.6 註銷 視為放棄基於本辦法及相關認股權憑證之認股權利者，本公司將該相關認股權 憑證，且不再發行。 6. Manner of Performance. Upon the completion of the exercise process, the Company will instruct the share registrar of the Company to record the name of the Optionee and the number of ordinary shares issued to on the Company’s register of members (the “Register of Members”) and delivered the newly issued ordinary sharesto the Optionee through book-entry operations for centrally deposited securities within five (5) business days in accordance with the relevant laws and regulations of the Cayman Islands and the Republic of China. 6. 履約方式 認股程序完成後，本公司將指示本公司股務代理機構將認股權人所認購之普通 股股數及姓名登載於本公司股東名簿，並於五個營業日內依據開曼群島及中華 民國相關法令，以集保帳簿劃撥方式交付本公司新發行之普通股股票。 7. Adjustment to Exercise Price 7. 認股價格之調整 7.1 Upon the issuance of Stock Option, whenever there is adjustment on Capital (new issue for cash consideration, capitalisation of surplus profits or share premium account, new issue for merger or acquisition of another company’s shares and stock split), other than new issuance as all kinds of securities which are convertible or subscription to shares or newly issued shares through capitalization of employees’ compensation, the Exercise Price shall be adjusted in accordance with the following formula and rounded off to the first decimal place. In the event that the adjustments to the Exercise Price have an adverse impact on the Optionee’s tax base, the Company shall not be liable to the Optionee for such adjustment. Even with the above restrictions, the Exercise Price is not to be lower than the face value of the share. Exercise Price After Adjustment=Exercise Price Before Adjustment× (Number of Issued Shares+(Share Price Paid for Transaction×Number of New Shares Issued)/(Market Price))/(Number of Issued Shares+Number of New Shares) When there is adjustment on face value of the share: Exercise Price After Adjustment=Exercise Price Before Adjustment× (Number of Issued Shares Before Adjustment on Face Value of the Share/ Number of Issued Shares After Adjustment on Face Value of the Share) In the event when adjustment on face value of the share causes the increase of number of ordinary shares, the Exercise Price shall be adjusted at the Shares Reissued Date. 7.1 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、與他公司合併或受讓他公司股份發行新股、 股票分割、及現金增資參與發行海外存託憑證或私募等)，除發行具有普通股 轉換權或認股權之各種有價證券換發普通股股份或因員工酬勞發行新股者外， 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)。但如 認股價格之調整可能對認股權人稅負產生不利影響，本公司不對認股價格調整 決定對認股權人承擔任何責任。儘管有上述規定，認股價格不得低於本公 司股票面額。 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 數)/每股時價] / (已發行股數＋新股發行股數) 股票面額變更時: 調整後之認股價格=調整前認股價格×(股票面額變更前已發行普通股股數／ 股票面額變更後已發行普通股股數） 如因股票面額變更致已發行普通股股份增加，於新股換發基準日調整之。 *1 The term “Number of Issued Shares” used in the above formula refers to the number of issued ordinary shares (including privately raised capital) excluding the number of the treasury shares of the Company not yet cancelled or transferred. 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。 *2 In respect of capitalisation of surplus profits or share premium account or stock split, the term “Share Price Paid for Transaction” used in the above formula shall be zero (0). 註2：每股繳款金額如係屬無償配股（如依公積轉增資發行者）或股票分割時 ，則其繳款金額為零。 *3 In respect of new issue for merger or acquisition of another company’s shares, the term “Share Price Paid for Transaction” used in the above formula shall be the average closing price of the ordinary shares for the last thirty (30) consecutive business days immediately preceding the record date of such merger of acquisition, or otherwise specified in contract of merger, share transfer agreement, and applicable requirements by law. 註3：與他公司合併或受讓他公司股份發行新股時，每股繳款金額為合併或受 讓他公司股份基準日前三十個營業日本公司普通股平均收盤價，或依合併契約 、股份受讓契約及相關法令規定另訂調整方式。 *4 In event when the adjusted Exercise price would be higher than that prior to adjustment, there wouldn’t be adjustment. 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。 *5 If due to stock split, the Adjustment Date is the same as Stock Split Date; if due to new issuance by cash consideration via bidding, private fund raise, or participation in Overseas Depositary Receipts, while no dividend base day is applicable, the Adjustment Date is the same as Payment Complete Date or privately Security Delivery Date; if due to merger or acquisition of another company’s shares, the Adjustment Date is the same as Merger or Acquisition Date. 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。 *6 The term Market Price, means the market close ordinary share average price, at the choice of 1 or 3 or 5 business days prior to the Dividend Date, Pricing Base Date, or Stock Split Date, 註6：每股時價之訂定，應以除權基準日、訂價基準日或股票分割基準日之前 一、三、五個營業日擇一計算之普通股收盤價之簡單算術平均數為準。 7.2 Upone the issuance of Stock Option, in the event of the Company’s new issuance or private issuance with convertible rights or exercisable rights of securities, the Exercise Price shall be adjusted in accordance with the following formula and rounded off to the first decimal place 7.2 本認股權憑證發行後，遇有本公司以低於每股時價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)/每股時價] / (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) 7.3 Upon the issuance of Stock Option, in event when the issued ordinary share capital in the Company is reduced for reason other than cancellation of treasury stock, the Exercise Price shall be adjusted in accordance with the following formula and rounded off to the first decimal place. When compensate loss: Exercise Price After Adjustment=Exercise Price Before Adjustment× (Number of Ordinary Shares Before Capital Reduction)/(Number of Ordinary Shares After Capital Reduction) When for cash consideration: Exercise Price After Adjustment=[Exercise Price Before Adjustment× (1-Ratio of Cash Pay out Per Share to Closing Price on Last Trading Day Before Replacement of New Shares)] ×(Number of Issued Shares Before Capital Reduction) /(Number of Issued Shares After Capital Reduction) When there is adjustment on face value of the share: Exercise Price After Adjustment=Exercise Price Before Adjustment× (Number of Issued Shares Before Adjustment on Face Value of the Share/ Number of Issued Shares After Adjustment on Face Value of the Share) In the event when adjustment on face value of the share causes the reduce of number of ordinary shares, the Exercise Price shall be adjusted at the Shares Reissued Date. 7.3 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，認股 價格應於減資基準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)。 減資彌補虧損時： 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] 。 現金減資時： 調整後認股價格＝[調整前認股價格×(1– 每股退還現金金額占換發新股票前 最後交易日收盤價之比率)]×[減資前已發行普通股股數／減資後已發行普通股 股數]。 股票面額變更時： 調整後認股價格＝調整前認股價格×(面額變更前已發行普通股股數／面額變 更後已發行普通股股數)。 如因股票面額變更致已發行普通股股份減少，於新股換發基準日調整之。 7.4 Upon the issuance of Stock Option, in event of Company paying dividends to shareholders, the Exercise Price shall be adjusted in accordance with the following formula and rounded off to the first decimal place. Exercise Price After Adjustment=Exercise Price Before Adjustment× (1-Dividend Per Share to Market Price Ratio) 7.4 本認股權憑證發行後，遇有本公司發放現金股利時，認股價格應按所占每 股時價之比率於除息基準日按下列公式調整之(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占每股時價之比率)。 *1 The term Market Price, means the market close ordinary share average price, at the choise of 1 or 3 or 5 business days prior to the Dividend Date, Pricing Base Date, or Stock Split Date, 註1：每股時價之訂定，應以現金股利停止過戶除息公告日之前一、三、五個 營業日擇一計算普通股收盤價之簡單算術平均為準。 8. Procedures for Exercising the Warrant 8. 行使認股權之程序 8.1 Subject to Section 8.5 below, the Warrant may be exercised at any time and from time to time after two (2) years of the issuance date of the Warrant and on or before the Expiration Date of Warrant, in whole or in part, by surrendering the Warrant, with the exercise form duly executed by such Optionee, at such office or share registrar as the Company may designate. 8.1 在認股權憑證有效期間內，除遇第8.5條所定停止認股期間外，認股權人得 於認股權憑證發行日屆滿兩年後，依認股權憑證行使其認股權利之全部或一部。 認股權人依認股權憑證行使其認股權利，應填具認股請求書，連同認股權憑證 提出於本公司（或本公司之股務代理機構)。 8.2 After the exercise form is completed and reviewed, the Optionee shall make the full payment of the Exercise Price to the bank account designated by the Company within the designated period; otherwise the Optionee shall be deemed to have revoked his/her exercise to the extent that no full payment of the Exercise Price of Shares upon exercise of the Warrant has been made, and the Optionee shall, for the purpose of exercising the relevant Warrant, re-submit his/her duly executed exercise form. To the extent the Optionee has made the full payment of the Exercise Price of Share upon his/her exercise of the Warrant, he/she may not revoke such exercise. 8.2 認股請求書經審核完備後，認股權人應至本公司指定之銀行繳納股款。逾 期未繳款者，視同自願放棄該次請求之認股權利，該次已請求但未繳款之部份 視為未認購，認股權人需再次重新辦理認購請求。認股權人一經繳款後，即不 得撤銷認股繳款。 8.3 After the full payment of the Exercise Price of Shares upon exercise of the relevant Warrant, the Company will instruct the share registrar of the Company to record the name of the Optionee and the number of ordinary shares issued to on the Company’s Register of Members and delivered the newly issued ordinary shares to the Optionee through book-entry operations for centrally deposited securities within five (5) business days. 8.3 於認股權人繳足股款後，本公司將指示本公司股務代理機構將認股權人所 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 方式交付本公司新發行之普通股股票。 8.4 The ordinary shares issued upon the exercise of relevant Warrant may be traded on emerging stock market from the date of delivery. 8.4 為履行本憑證所發行之無實體普通股，自向認股權人交付之日起於興櫃市 場買賣。 8.5 The Optionee may not exercise the Warrant during the following periods: 8.5 下列期間，認股權人不得行使其認股權： (i) the period during which the Optionee is closed for transfer for the purpose of determining the shareholders of the Company (the “Shareholders”) that are entitled to receive notice of, attend and vote at any general meeting or any adjournment thereof. (i) 股東會召開前之股票停止過戶期間。 (ii) the period commencing from the fifteenth (15th) business day prior tothe period during which the Register of Members is closed for transfer for purposes of determining the Shareholders that are entitled to receive dividends or other distribution, or that are entitled to preemptive rights to subscribe new shares for cash consideration to the record date of such distribution or issuance. (ii) 自本公司辦理無償配股停止過戶日、現金股息停止過戶日或現金增資認股 停止過戶日前十五個營業日起，至權利分派基準日止。 (iii) the period commencing from the record date of a capital reduction to one (1) day immediately preceding the first trading day of the new shares issued upon such capital reduction. (iii) 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。 (iv) the period during which the Register of Member is required to be closed for transfer under the relevant laws and regulations and/or the Company’s articles of association. (iv) 其他法令或章程所定本公司股票停止過戶期間。 9. Rights and Obligations Upon Exercise of Warrant 9. 認股權行使後之權利義務 9.1 The ordinary shares delivered under the Plan and relevant Warrant shall be issued with such rights and obligations as those attached to the ordinary shares previously issued by the Company. The Optionee shall be liable and responsible for all taxes and duties arising out of or in connection with the Shares purchased under the Plan and the trading thereof, except those imposed on the Company in accordance with applicable laws and regulations. 9.1 本公司依本辦法及相關認股權憑證所交付之普通股，其權利義務與本公司 普通股股票相同。除依法應由本公司負擔者外，認股權人依本辦法所認購之股 票及其交易所產生之稅負，應由認股權人自行負擔。 10. Execution of Consent Letter and Confidentiality 10. 簽約及保密 10.1 After the Company has determined the aggregate units of Warrants to be granted under the Plan, Exercise Price, distribution criteria for granting the Warrants, list of Optionees and etc., the in-charge department of the Company will inform the Optionees to sign the “Consent Letter to Accept Stock Option”. 10.1 本員工認股權憑證發行總單位數、認股價格、分配原則、認股權人名單 等事項確定後，由承辦單位通知認股權人簽署受領同意書。 10.2 Once the Consent Letter to Accept Stock Option is signed by the Optionee, the Optionee shall be deemed to have accepted the grant of Stock Option, and the Company will deliver the relevant Warrant to the Optionee after completion of statutory procedure. Failure to complete the execution of such Consent Letter shall be deemed to have forgone the grant of Stock Option. 10.2 認股權人依通知完成受領同意書之簽署者，即依本辦法規定取得本員工認 股權，本公司將於完成法定程序後發給認股權憑證；未依通知完成受領同意書 之簽署者，視同棄權。 10.3 Unless otherwise provided by applicable laws or requested by the competent authority, the Optionee shall, upon the execution of Consent Letter to Accept Stock Option, keep the terms and conditions of the Plan and the relevant Warrant highly confidential. In case of any violation of confidentiality obligation, the Company is entitled to recall and cancel the relevant Warrant in accordance with Section 5.2.3 of the Plan. 10.3 除法令另有規定或主管機關另有要求外，認股權人於簽署受領同意書後應 就本辦法及相關認股權憑證之內容嚴守秘密。如有違反保密義務情事，本公司 有權依本辦法第5.2.3條回收並註銷認股權憑證。 11. Miscellaneous 11. 其他 11.1 The Plan shall be adopted by a resolution made by a majority voting of the directors present at a meeting of the Board of Directors attended by no less than two-thirds of the directors of the Company, and become effective upon the receipt of approval by competent authority, and the same applies to modification prior to issuance. 11.1 本辦法應經本公司董事會三分之二以上董事出席及出席董事過半數同意 通過，並報經主管機關核准後生效，發行前修正時亦同。 11.2 In the event that the Taiwan authority requests amendment to the Plan during the review process, the Chairman of the Board of Directors of the Company shall be authorized to make amendment to the Plan, which shall be further rectified by the Board of Directors of the Company. 11.2 本辦法送件審核過程中，如經臺灣地區主管機關要求修改本辦法，授權 董事長修訂本辦法，嗣後再提報董事會追認之。 11.3 The English version of this Plan is for reference purposes only. In case of any discrepancy between the Chinese version and the English version, the Chinese version shall prevail. 11.3 本辦法之英文版僅為參考用，如與中文版有不一致之處，應以中文版為準。 11.4 Any matter not set forth in the Plan shall be dealt with in accordance with applicable laws and regulations. 11.4 本辦法如有未盡事宜，悉依相關法令規定辦理。