目錄 壹 開會程序... 1 貳 開會議程... 2 報告事項... 3 承認事項... 4 討論事項... 5 臨時動議... 6 散會... 6 參 附件... 7 附件一 102 年度營業報告書... 7 附件二 審計委員會審查報告書... 9 附件三 董事會議事規範 修訂前後條文對照表...

Transcription

1 股票代號 :1591 英屬開曼群島商駿吉控股股份有限公司 INMAX HOLDING CO., LTD. 一 三年股東常會議事手冊 日期 : 中華民國一 三年六月十八日 ( 星期三 ) 地點 : 台中市北區大雅路 431 號 ( 通豪大飯店 )

2 目錄 壹 開會程序... 1 貳 開會議程... 2 報告事項... 3 承認事項... 4 討論事項... 5 臨時動議... 6 散會... 6 參 附件... 7 附件一 102 年度營業報告書... 7 附件二 審計委員會審查報告書... 9 附件三 董事會議事規範 修訂前後條文對照表 附件四 會計師查核報告書暨 102 年度合併財務報表 附件五 102 年度盈餘分派表 附件六 取得或處分資產處理程序 修訂前後條文對照表 肆 附錄 附錄一 公司章程 附錄二 董事會議事規範 附錄三 取得或處分資產處理程序 附錄四 股東會議事規範 附錄五 全體董事持股情形... 94

3 壹 開會程序ㄧ 宣布開會二 主席致詞三 報告事項四 承認事項五 討論事項六 臨時動議七 散會 1

4 貳 開會議程 英屬開曼群島商駿吉控股股份有限公司 ㄧ 三年股東常會議程 時間 : 中華民國ㄧ 三年六月十八日 ( 星期三 ) 上午九時整地點 : 台中市北區大雅路 431 號 ( 通豪大飯店 ) 一 宣布開會 二 主席致詞 三 報告事項 年度營業報告案 2. 審計委員會審查 102 年度決算表冊報告案 3. 修訂本公司 董事會議事規範 部分條文案 四 承認事項 年度決算表冊 年度盈餘分派案 五 討論事項 1. 修訂本公司 取得或處分資產處理程序 部分條文案 2. 盈餘轉增資發行新股案 六 臨時動議 七 散會 2

5 報告事項 第一案 案由 :102 年度營業報告案, 敬請鑒察 說明 : 本公司 102 年度營業報告書, 請參閱本手冊附件一, 第 7-8 頁 第二案案由 : 審計委員會審查 102 年度決算表冊報告案 說明 : 本公司審計委員會審查報告書, 請參閱本手冊附件二, 第 9 頁 第三案案由 : 修訂本公司 董事會議事規範 部分條文案 說明 : 董事會議事規範 修訂前後條文對照表, 請參閱本手冊附件三, 第 10 頁 3

6 承認事項 第一案董事會提案由 :102 年度決算表冊, 敬請承認 說明 : ( 一 ) 本公司及子公司 102 年度之合併財務報表, 業經安永聯合會計師事務所會計師查核完竣, 並出具查核報告書在案 ( 二 ) 本公司 102 年度營業報告書及上述財務報表, 請參閱本手冊附件一及附件四, 第 7-8 頁及第 頁 決議 : 第二案董事會提案由 :102 年度盈餘分派案, 敬請承認 說明 : ( 一 ) 本公司 102 年度盈餘分派表, 請參閱本手冊附件五, 第 17 頁 ( 二 ) 本公司係依據英屬開曼群島法律組織設立並存續之公司, 不適用公司法第 237 條規定, 公司於納完一切稅捐後, 分派盈餘時, 應先提出百分之十為法定盈餘公積 ( 三 ) 依行政院金融監督管理委員會金管證發字第 號函規定, 本公司採用國際財務報導準則編製財務報告後於分派可分配盈餘時, 應就當年度發生之帳列其他股東權益減項淨額 ( 如國外營運機構財務報表換算之兌換差額 備供出售金融資產未實現損益 現金流量避險中屬有效避險部分之避險工具利益及損失等累計餘額 ), 自當期損益與前期未分配盈餘提列相同數額之特別盈餘公積, 屬前期累積之其他股東權益減項金額, 則自前期未分配盈餘提列相同數額之特別盈餘公積不得分派 ; 但公司已依前款規定提列特別盈餘公積者, 應就已提列數額與其他權益減項淨額之差額補提列特別盈餘公積 嗣後其他股東權益減項餘額有迴轉時, 得就迴轉部分分派盈餘 ( 四 ) 本次盈餘分派案, 於提請股東常會承認後, 如因買回本公司股份 將股份註銷 或因員工行使員工認股權憑證及其他等因素, 影響本公司流通在外股數, 致使股東配股比率發生變動而須修正時, 擬提請股東會授權董事會調整並辦理相關事宜 決議 : 4

7 討論事項 第一案董事會提案由 : 修訂本公司 取得或處分資產處理程序 部分條文案, 提請決議 說明 : ( 一 ) 為配合相關法令規定及業務需要, 擬修訂本公司 取得或處分資產處理程序 部分條文 ( 二 ) 檢附 取得或處分資產處理程序 修訂前後條文對照表, 請參閱本手冊附件六, 第 頁 ( 三 ) 提請決議 決議 : 第二案董事會提案由 : 盈餘轉增資發行新股案, 提請決議 說明 : ( 一 ) 本公司擬盈餘分配股東紅利發行新股新台幣 35,112,370 元, 合計增資發行新股 3,511,237 股, 計新台幣 35,112,370 元, 每股面額 10 元 ( 二 ) 盈餘分配股東紅利發行新股, 按配股基準日股東名簿所載股東持有股份, 每仟股無償配發 150 股 ( 三 ) 本次股東紅利配發不足壹股之畸零股, 由股東自停止過戶日起五日內, 自行向本公司股務代理人辦理湊足壹股之登記, 其放棄併湊或併湊後倘有不足壹股之畸零股, 按面額折付現金計算至元為止, 畸零股份並授權董事長洽特定人按面額認購 ( 四 ) 本次增資發行之新股, 其權利義務與已發行之普通股相同 ( 五 ) 本增資案俟股東常會決議通過後, 擬提請股東會授權董事會訂定除權基準日辦理之 ( 六 ) 本案若因主管機關對上開發行金額或發行條件核定變更, 而必須配合重新修正本次增資等有關議案或重編財務報表時, 各項應辦及補辦之修正 重編及申請手續, 擬提請股東會授權董事會全權處理, 並將處理情形提下次股東會報告 ( 七 ) 提請決議 決議 : 5

8 臨時動議 散會 6

9 參 附件 附件一 102 年度營業報告書 英屬開曼群島商駿吉控股股份有限公司 102 年度營業報告書 駿吉控股於 101 年 3 月掛牌上櫃以來, 深受各界投資人肯定,102 年度榮獲 富比士 2013Forbes 亞洲中小企業 200 強企業殊榮 除此之外, 本公司亦於同年 12 月份取得 ICC 認證 爲了拓展事業版圖, 本公司於 101 年 5 月份在馬來西亞成立第二家百分之百直接持有子公司 Inmax Industries Sdn. Bhd., 並於同年 12 月份完成土地購置,102 年第四季開始興建廠房, 預計於今年第四季正式加入營運生產 以下玆就 102 年度營運成果及 103 年度營業計劃簡要報告如下 : 一 102 年度營運成果 駿吉控股 102 年度的合併營收為新台幣 634,877 仟元, 較 101 年度 665,759 仟元, 下降 4.64%, 主要係因原料盤元均價下跌約 8.5%, 其產品訂價依盤元價格調降 ; 稅後淨利為新台幣 47,307 仟元, 較 101 年度稅後淨利 60,384 仟元下滑 21.66%, 主因馬來西亞電價及基本工資調漲, 再加上租稅優惠政策 - 再投資抵減獎勵已屆使用年數, 因此造成所得稅費用大幅提高 102 年每股盈餘為 2.02 元 本公司 102 年度與 101 年度營運成果比較請參閱下表 102 年度與 101 年度營業運成果比較表 單位 : 新台幣仟元項目 102 年度 101 年度增減金額增減率 營業收入 634, ,759-30, % 營業成本 515, ,697-25, % 營業毛利 119, ,062-5, % 營業費用 56,736 57,849-1, % 營業利益 62,951 67,213-4, % 營業外收入及支出 2,740 2, % 所得稅費用 18,384 9,570 8, % 繼續營業單位本期淨利 47,307 60,384-13, % 基本每股盈餘 ( 元 ) 稀釋每股盈餘 ( 元 ) 二 103 年度營業計劃 隨著全球產業的快速演進, 本公司將持續紮根槍釘產業, 在保有競爭優勢情形下,103 年將推動子公司 Inmax Industries Sdn. Bhd. 擴廠計畫, 興建廠房並陸續引進先進自動化設備, 以提高產能增加產量, 節省生產製程及人工勞力的成本, 更致力於全球化的佈局, 帶動營收及獲利, 維持高度成長, 以期創造出更多的股東價值 7

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11 附件二 審計委員會審查報告書 9

12 附件三 董事會議事規範 修訂前後條文對照表 董事會議事規範 修訂前後條文對照表 原條文修正條文修正理由 第三條 ( 董事會召集及會議通知 ) 第三條 ( 董事會召集及會議通知 ) 配合本公司實務作業本公司董事會應至少每季召集一次 本公司董事會應至少每季召集一次 修訂 董事會之召集, 應載明事由, 於七日董事會之召集, 應載明事由, 於七日前通知各董事及監察人, 但遇有緊急前通知各董事及獨立董事, 但遇有緊情事時, 得隨時召集之 前項召集之急情事時, 得隨時召集之 前項召集通知, 經相對人同意者, 得以電子方之通知, 經相對人同意者, 得以電子式為之 議事規範第十二條第一項各方式為之 議事規範第十二條第一項款之事項, 除有突發緊急情事或正當各款之事項, 除有突發緊急情事或正理由外, 應於召集事由中列舉, 不得當理由外, 應於召集事由中列舉, 不以臨時動議提出 得以臨時動議提出 第四條 ( 會議通知及會議資料 ) 第四條 ( 會議通知及會議資料 ) 配合本公司實務作業本公司指定之辦理議事事務為秘書本公司指定之辦理議事事務為台灣修訂 室 辦事處 議事事務單位應擬訂董事會議事內議事事務單位應擬訂董事會議事內容, 並提供充分之會議資料, 於召集容, 並提供充分之會議資料, 於召集通知時一併寄送 通知時一併寄送 董事如認為會議資料不充分, 得向議董事如認為會議資料不充分, 得向議事事務單位請求補足 董事如認為議事事務單位請求補足 董事如認為議案資料不充足, 得經董事會決議後延案資料不充足, 得經董事會決議後延期審議之 期審議之 10

13 附件四 會計師查核報告書暨 102 年度合併財務報表 11

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19 附件五 102 年度盈餘分派表 17

20 附件六 取得或處分資產處理程序 修訂前後條文對照表 取得或處分資產處理程序 修訂前後條文對照表 原條文 修正條文 修正理由 第二條 ( 法源依據 ) 配合行政院金 本處理程序係依證劵交易法 ( 以 融監督管理委 下簡稱本法 ) 第三十六條之ㄧ及金融 員會改制為金 監督管理委員會頒布 公開發行公司 融監督管理委 取得或處分資產處理準則 有關規定 員會, 爰修正 訂定 本條文字 第二條 ( 法源依據 ) 本處理程序係依證劵交易法 ( 以下簡稱本法 ) 第三十六條之ㄧ及行政院金融監督管理委員會頒布 公開發行公司取得或處分資產處理準則 有關規定訂定 第三條 ( 適用範圍 ) 本處理程序所稱資產 : 一 股票 公債 公司債 金融債券 表彰基金之有價證券 存託憑證 認購 ( 售 ) 權證 受益證券及資產基礎證券等投資 二 不動產 ( 含營建業之存貨 ) 及其他固定資產 三 ~ 八 ( 略 ) 第四條 ( 用詞定義 ) 本處理程序用詞定義 : 一 衍生性商品 : 指其價值由資產 利率 匯率 指數或其他利益等商品所衍生之遠期契約 選擇權契約 期貨契約 槓桿保證金契約 交換契約, 暨上述商品組合而成之複合式契約等 所稱之遠期契約, 不含保險契約 履約契約 售後服務契約 長期租賃契約及長期進 ( 銷 ) 貨合約 二 依法律合併 分割 收購或股份受讓而取得或處分之資產 : 指依企業併購法 金融控股公司法 金融機構合併法或其他法律進行合併 分割或收購而取得或處分之資產, 或依公司法第一百五十六條第六項規定發行新股受讓他公司股份 ( 以下簡稱股份受讓 ) 者 三 關係人 : 指依財團法人中華民國會計研究發展基金會 ( 以下簡稱 第三條 ( 適用範圍 ) 本處理程序所稱資產之適用範圍如下 : 一 股票 公債 公司債 金融債券 表彰基金之有價證券 存託憑證 認購 ( 售 ) 權證 受益證券及資產基礎證券等投資 二 不動產 ( 含土地 房屋及建築 投資性不動產 土地使用權 營建業之存貨 ) 及設備 三 ~ 八 ( 略 ) 第四條 ( 用詞定義 ) 本準則用詞定義如下 : 一 衍生性商品 : 指其價值由資產 利率 匯率 指數或其他利益等商品所衍生之遠期契約 選擇權契約 期貨契約 槓桿保證金契約 交換契約, 及上述商品組合而成之複合式契約等 所稱之遠期契約, 不含保險契約 履約契約 售後服務契約 長期租賃契約及長期進 ( 銷 ) 貨合約 二 依法律合併 分割 收購或股份受讓而取得或處分之資產 : 指依企業併購法 金融控股公司法 金融機構合併法或其他法律進行合併 分割或收購而取得或處分之資產, 或依公司法第一百五十六條第八項規定發行新股受讓他公司股份 ( 以下簡稱股份受讓 ) 者 三 關係人 子公司 : 應依證券發行人財務報告編製準則規定認定 18 配合法令修訂 配合法令修訂

21 會計研究發展基金會 ) 所發布之財務會計準則公報第六號所規定者 四 子公司 : 指依會計研究發展基金會發布之財務會計準則公報第五號及第七號所規定者 五 專業估價者 : 指不動產估價師或其他依法律得從事不動產 其他固定資產估價業務者 六 事實發生日 : 指交易簽約日 付款日 委託成交日 過戶日 董事會決議日或其他足資確定交易對象及交易金額之日等日期孰前者 但屬需經主管機關核准之投資者, 以上開日期或接獲主管機關核准之日孰前者為準 七 大陸地區投資 : 指依經濟部投資審議委員會在大陸地區從事投資或技術合作許可辦法規定之大陸投資 八 最近期財務報表, 係指本公司於取得或處分資產前依法公開經會計師查核簽證或核閱之財務報表 第七條 ( 取得或處分有價證券評估 作業程序 ) 本公司有價證券之購買與出售, 悉依本公司內部控制制度投資作業循環辦理 取得或處分有價證券, 應於事實發生日前取具標的公司最近期經會計師查核簽證或核閱之財務報表作為評估交易價格之參考, 另交易金額達公司實收資本額百分之二十或新台幣三億元以上者, 應於事實發生日前洽請會計師就交易價格之合理性表示意見, 會計師若需採用專家報告者, 應依會計研究發展基金會所發布之審計準則公報第二十號規定辦理 但該有價證券具活絡市場之公開報價或主管機關另有規定者, 不在此限 第八條 ( 取得或處分不動產及其他固定資產評估 作業程序 ) 之 四 專業估價者 : 指不動產估價師或其他依法律得從事不動產 設備估價業務者 五 事實發生日 : 指交易簽約日 付款日 委託成交日 過戶日 董事會決議日或其他足資確定交易對象及交易金額之日等日期孰前者 但屬需經主管機關核准之投資者, 以上開日期或接獲主管機關核准之日孰前者為準 六 大陸地區投資 : 指依經濟部投資審議委員會在大陸地區從事投資或技術合作許可辦法規定從事之大陸投資 七 最近期財務報表, 係指本公司於取得或處分資產前依法公開經會計師查核簽證或核閱之財務報表 第七條 ( 取得或處分有價證券評估 作業程序 ) 本公司有價證券之購買與出售, 悉依本公司內部控制制度投資作業循環辦理 取得或處分有價證券, 應於事實發生日前取具標的公司最近期經會計師查核簽證或核閱之財務報表作為評估交易價格之參考, 另交易金額達公司實收資本額百分之二十或新臺幣三億元以上者, 應於事實發生日前洽請會計師就交易價格之合理性表示意見, 會計師若需採用專家報告者, 應依依財團法人中華民國會計研究發展基金會 ( 以下簡稱會計研究發展基金會 ) 所發布之審計準則公報第二十號規定辦理 但該有價證券具活絡市場之公開報價或或主管機關另有規定者, 不在此限 第八條 ( 取得或處分不動產及其他固定資產評估 作業程序 ) 19 配合法令修訂 配合法令修訂

22 本公司取得或處分不動產及其他固定資產, 悉依本公司內部控制制度固定資產循環程序辦理 取得或處分不動產或其他固定資產, 除與政府機構交易 自地委建 租地委建, 或取得 處分供營業使用之機器設備外, 交易金額達公司實收資本額百分之二十或新台幣三億元以上者, 應於事實發生日前取得專業估價者出具之估價報告, 並符合下列規定 : 一 ~ 四 ( 略 ) 第九條 ( 取得或處分會員證或無形資產評估 作業程序 ) 本公司取得或處分會員證或無形資產交易金額達公司實收資本額百分之二十或新台幣三億元以上者, 應於事實發生日前洽請會計師就交易價格之合理性表示意見, 會計師並應依會計研究發展基金會所發布之審計準則公報第二十號規定辦理 前三條交易金額之計算, 應依第十三條第二項及第三項規定辦理 第十條 ( 關係人交易 ) 與關係人取得或處分資產, 除應依第五條 第六條 第八條及本條規定辦理相關決議程序及評估交易條件合理性等事項外, 交易金額達公司總資產百分之十以上者, 亦應依除應依第五條 第六條 第八條及本條規定取得專業估價者出具之估價報告或會計師意見 判斷交易對象是否為關係人時, 除注意其法律形式外, 並應考慮實質關係 前項交易金額之計算, 應依第十三條第二項及第三項規定辦理 向關係人取得或處分不動產, 或與關係人取得或處分不動產外之其他資產且交易金額達公司實收資本額百分之二十 總資產百分之十或新臺幣三億元以上者, 應將下列資料, 提交董事會通過及審計委員會承認後, 始得簽訂交易契約及支付款項 : 本公司取得或處分不動產及設備, 悉依本公司內部控制制度固定資產循環程序辦理 取得或處分不動產或設備, 除與政府機構交易 自地委建 租地委建, 或取得 處分供營業使用之設備外, 交易金額達公司實收資本額百分之二十或新臺幣三億元以上者, 應於事實發生日前取得專業估價者出具之估價報告, 並符合下列規定 : 一 ~ 四 ( 略 ) 第九條 ( 取得或處分會員證或無形資產評估 作業程序 ) 本公司取得或處分會員證或無形資產交易金額達公司實收資本額百分之二十或新臺幣三億元以上者, 除與政府機構交易外, 應於事實發生日前洽請會計師就交易價格之合理性表示意見, 會計師並應依會計研究發展基金會所發布之審計準則公報第二十號規定辦理 前三條交易金額之計算, 應依第十三條第二項及第三項規定辦理 第十條 ( 關係人交易 ) 與關係人取得或處分資產, 除應依第五條 第六條 第八條及本條規定辦理相關決議程序及評估交易條件合理性等事項外, 交易金額達公司總資產百分之十以上者, 亦應依除應依第五條 第六條 第八條及本條規定取得專業估價者出具之估價報告或會計師意見 判斷交易對象是否為關係人時, 除注意其法律形式外, 並應考慮實質關係 前項交易金額之計算, 應依第十三條第二項及第三項規定辦理 向關係人取得或處分不動產, 或與關係人取得或處分不動產外之其他資產且交易金額達公司實收資本額百分之二十 總資產百分之十或新臺幣三億元以上者, 除買賣公債 附買回 賣回條件之債券 申購或贖回國內貨幣市場基金外, 應將下列資料提交董事 20 配合法令修訂 配合法令修訂

23 一 ~ 七 ( 略 ) 前項交易金額之計算, 應依第十三條第二項及第三項規定辦理 公開發行公司與其母公司或子公司間, 取得或處分供營業使用之機器設備, 董事會得依第五條授權董事長在一定額度內先行決行, 事後再提報最近期之董事會追認 向關係人取得不動產, 應按下列方法評估交易成本之合理性, 並洽請會計師就不動產成本複核及表示具體意見 : 一 按關係人交易價格加計必要資金利息及買方依法應負擔之成本 所稱必要資金利息成本, 以公司購入資產年度所借款項之加權平均利率為準設算之, 惟其不得高於財政部公布之非金融業最高借款利率 二 關係人如曾以該標的物向金融機構設定抵押借款者, 金融機構對該標的物之貸放評估總值, 惟金融機構對該標的物之實際貸放累計值應達貸放評估總值之七成以上及貸放期間已逾一年以上 但金融機構與交易之一方互為關係人者, 不適用之 三 合併購買同一標的之土地及房屋者, 得就土地及房屋分別按前項任一方法評估交易成本 四 有下列情形之一者, 應依第三項規定辦理, 不適用前三款規定 : 1. 關係人係因繼承或贈與而取得不動產 2. 關係人訂約取得不動產時間距本交易訂約日已逾五年 3. 與關係人簽訂合建契約而取得不動產 ( 略 ) 第十三條 ( 公告申報程序 ) 本公司取得或處分資產, 有下列情形者, 應按性質依規定格式, 於事 會通過及監察人承認後, 始得簽訂交易契約及支付款項 : 一 ~ 七 ( 略 ) 前項交易金額之計算, 應依第十三條第二項及第三項規定辦理 公開發行公司與其母公司或子公司間, 取得或處分供營業使用之機器設備, 董事會得依第五條授權董事長在一定額度內先行決行, 事後再提報最近期之董事會追認 向關係人取得不動產, 應按下列方法評估交易成本之合理性, 並洽請會計師就不動產成本複核及表示具體意見 : 一 按關係人交易價格加計必要資金利息及買方依法應負擔之成本 所稱必要資金利息成本, 以公司購入資產年度所借款項之加權平均利率為準設算之, 惟其不得高於財政部公布之非金融業最高借款利率 二 關係人如曾以該標的物向金融機構設定抵押借款者, 金融機構對該標的物之貸放評估總值, 惟金融機構對該標的物之實際貸放累計值應達貸放評估總值之七成以上及貸放期間已逾一年以上 但金融機構與交易之一方互為關係人者, 不適用之 三 合併購買同一標的之土地及房屋者, 得就土地及房屋分別按前項任一方法評估交易成本 四 有下列情形之一者, 應依第三項規定辦理, 不適用前三款規定 : 1. 關係人係因繼承或贈與而取得不動產 2. 關係人訂約取得不動產時間距本交易訂約日已逾五年 3. 與關係人簽訂合建契約, 或自地委建 租地委建等委請關係人興建不動產而取得不動產 ( 略 ) 第十三條 ( 公告申報程序 ) 本公司取得或處分資產, 有下列情形者, 應按性質依規定格式, 於事 配合法令修訂 21

24 實發生之即日起算二日內將相關資訊於主管機關指定網站辦理公告申報 : 一 向關係人取得或處分不動產, 或與關係人為取得或處分不動產外之其他資產且交易金額達公司實收資本額百分之二十 總資產百分之十或新臺幣三億元以上 二 進行合併 分割 收購或股份受讓 三 從事衍生性商品交易損失達所訂處理程序規定之全部或個別契約損失上限金額 四 除前四款以外之資產交易 金融機構處分債權或從事大陸地區投資, 其交易金額達公司實收資本額百分之二十或新臺幣三億元以上者 但下列情形不在此限 : 1. 買賣公債 2. 以投資為專業, 於海內外證券交易所或證券商營業處所所為之有價證券買賣 3. 買賣附買回 賣回條件之債券 4. 取得或處分之資產種類屬供營業使用之機器設備且其交易對象非為關係人, 交易金額未達新臺幣五億元以上 5. 以自地委建 租地委建 合建分屋 合建分成 合建分售方式取得不動產, 公司預計投入之交易金額未達新臺幣五億元以上 ( 略 ) 實發生之即日起算二日內將相關資訊於主管機關指定網站辦理公告申報 : 一 向關係人取得或處分不動產, 或與關係人為取得或處分不動產外之其他資產且交易金額達公司實收資本額百分之二十 總資產百分之十或新臺幣三億元以上 但買賣公債 附買回 賣回條件之債券 申購或贖回國內貨幣市場基金, 不在此限 二 進行合併 分割 收購或股份受讓 三 從事衍生性商品交易損失達所訂處理程序規定之全部或個別契約損失上限金額 四 除前四款以外之資產交易 金融機構處分債權或從事大陸地區投資, 其交易金額達公司實收資本額百分之二十或新臺幣三億元以上者 但下列情形不在此限 : 1. 買賣公債 2. 以投資為專業, 於海內外證券交易所或證券商營業處所所為之有價證券買賣, 或證券商於初級市場認購及依規定認購之有價證券 3. 買賣附買回 賣回條件之債券 申購或贖回國內貨幣市場基金 4. 取得或處分之資產種類屬供營業使用之機器設備且其交易對象非為關係人, 交易金額未達新臺幣五億元以上 5. 以自地委建 租地委建 合建分屋 合建分成 合建分售方式取得不動產, 公司預計投入之交易金額未達新臺幣五億元以上 ( 略 ) 22

25 肆 附錄 附錄一 公司章程 Fifth Amended and Restated Articles of Association of Inmax Holding Co., Ltd. (Adopted pursuant to special resolution passed by shareholders at the Extraordinary General Meeting of the Company held on January 12, 2012) (Amended pursuant to special resolution passed by shareholders at the Annual General Meeting of the Company held on June 15, 2012) Inmax Holding Co., Ltd. 公司章程 (2012 年 6 月 15 日經股東常會特別決議通過修正 ) 23

26 I N D E X SUBJECT Article No. Interpretation 1-2 Share Capital 3 Alteration Of Capital 4-5 Share Rights 6-7 Variation Of Rights 8-9 Shares Share Certificates Register Of Members Record Dates And Closing Of Register of Members 21 Transfer Of Shares General Meetings Notice Of General Meetings Proceedings At General Meetings Voting Appraisal Right Of Dissenting Members 48 Proxies Corporations Acting By Representatives 57 No Action By Written Resolutions Of Members 58 Annulment Of Resolutions 59 Board Of Directors Vacancy Of Office Of Directors And Disqualification Of Directors Independent Directors Managing Directors / Managers Alternate Directors Directors' Fees And Expenses Directors' Duties General Powers Of The Directors Borrowing Powers 87 Proceedings Of The Directors Officers Seal 99 Dividends And Bonus Reserves Corporate / Accounting Records Audit

27 I N D E X (continued) SUBJECT Article No. Notices Signatures 123 Winding Up Indemnity

28 目 錄 標題 條次 釋義 1-2 股本 3 資本變動 4-5 股權 6-7 權利種類 8-9 股份 股票 股東登記 最後過戶日與停止過戶 21 股份轉讓 股東會 股東會通知 股東會程序 表決 異議股東之股份收買請求權 48 出席股東會之委託 法人股東之代表 57 股東書面決議之禁止 58 股東會決議之撤銷 59 董事會 董事出缺與失格 獨立董事 常務董事 / 經理人 代理董事 董事報酬與開支 董事利害關係 董事一般權限 借款權限 87 董事執行業務程序 經營管理人員 印鑑 99 股息紅利

29 標題 條次 公積 企業 / 會計記錄 審計 通知 簽名 123 解散 補償

30 INTERPRETATION 釋義 1. The regulations in Table A in the Schedule to the Law do not apply to the Company, save for regulations 6 to 15, 19 to 28, 42, 55, 56, 91, 95 and 101 which are adopted by these Articles. In the event of any inconsistency between those regulations and these Articles, these Articles shall prevail. In these Articles, unless the context otherwise requires, the words standing in the first column of the following table shall bear the meaning set opposite them respectively in the second column. 開曼公司法附錄表 A 所列之第 6 條至第 15 條 第 19 條至第 28 條 第 42 條 第 55 條 第 56 條 第 91 條 第 95 條及第 101 條適用於本章程, 其餘條文則不適用本公 司 前開適用條文與本章程抵觸者, 以本章程為準 除非另有規定, 本章程用詞定義 如下 WORD 用詞 MEANING 定義 Applicable Listing Rules 上市 ( 櫃 ) 法規 the relevant laws, regulations, rules and code as amended, from time to time, applicable as a result of the original and continued trading or listing of any Shares on any Taiwan stock exchange or securities market, including, without limitation the relevant provisions of Securities and Exchange Act of the R.O.C, or any similar statute and the rules and regulations of the R.O.C. authorities thereunder, and the rules and regulations promulgated by the Financial Supervisory Commission of the R.O.C., Taiwan Depository Clearing Corporation or the stock exchanges in Taiwan. 因本公司股份於台灣之證券交易所 財團法人中華民國證劵櫃檯買賣中心或證券市場初次或繼續掛牌交易而適用之法律 命令 規則, 包括但不限於中華民國證券交易法或類似法令 中華民國主管機關之法令 中華民國金融監督管理委員會 臺灣集中保管結算所股份有限公司或台灣之證券交易所制訂之法令規章 Articles 本章程 these Articles in their present form or as supplemented or amended or substituted from time to time. 現行章程及其後隨時修訂補充者 Auditor Committee has the meaning ascribed to it in Article 95A of these Articles. 28

31 審計委員會 審計委員會相關定義請見本章程 95A Auditor 會計師 Board 董事會 the auditor of the Company for the time being and may include any individual or partnership. 本公司之會計師, 得為個人或合夥 the board of directors appointed or elected pursuant to these Articles and acting by resolution in accordance with the Law and these Articles or the directors present at a meeting of directors at which there is a quorum. 指根據本章程選任, 並依開曼公司法與本章程決議而行使職權之董事組成之董事會, 或董事之集會且達出席定足數者 Business Day a day (other than a Saturday or Sunday) on which banks are generally open in the R.O.C. for normal business. 營業日 中華民國境內銀行正常營業之日 ( 週六日除外 ) capital 資本 clear days 經過期間 Company 本公司 debenture and debenture holder 債權股證 及 債權股證持有人 the share capital from time to time of the Company. 公司之資本 in relation to the period of notice that period excluding the day when the notice is given or deemed to be given and the day for which it is given or on which it is to take effect. 自通知發出或視為發出之翌日起算, 至通知生效或通知所達目的之前一日之期間 Inmax Holding Co., Ltd. 指 Inmax Holding Co.,Ltd. include debenture stock and debenture stockholder respectively. 指債權股證及其持有人 29

32 Designated Stock Exchange or GTSM 指定交易所 或 櫃 中心 Dematerialized Form 無實體 the Gretai Securities Market for so long as the shares of the Company are registered with, listed or quoted on the Gretai Securities Market (including its Emerging Stock Market) or such other stock exchange in respect of which the shares of the Company are listed or quoted and where such appointed stock exchange deems such listing or quotation to be the primary listing or quotation of the shares of the Company. 本公司股票於財團法人中華民國證券櫃檯買賣中心 ( 含興櫃股票市場 ) 登錄或掛牌者, 指財團法人中華民國證券櫃檯買賣中心 ; 本公司股份於其他證券交易所第一上市掛牌者, 指該其它證券交易所 in relation to issued shares, means an issued share which is in scripless form and which is not represented by a physical share certificate. 指已發行股份無紙化, 而無實體股票表彰之 Director a director of the Company 董事 董事指本公司董事 head office " 主營業所 market day 交易日 Independent Directors 獨立董事 Law 開曼公司法 Member or in shareholder 股東 month 月 such office of the Company as the Directors may from time to time determine to be the principal office of the Company. 指經董事決定為公司主要營業處所之處所 a day on which the Designated Stock Exchange is open for trading in securities. 指指定交易所開市而得買賣證券之日 those Directors appointed as Independent Directors pursuant to the requirements of the Applicable Listing Rule in respect of Independent Directors qualification. 指依據上市 ( 櫃 ) 法規關於獨立董事資格之規定選任為 獨立董事 之董事 The Companies Law, Cap. 22 (Law 3 of 1961, as consolidated and revised) of the Cayman Islands. 指開曼公司法第 22 章 ( 經 Law 3 of 1961 合併修訂者 ) a duly registered holder from time to time of the shares the capital of the Company. 持有本公司股份並經登記為股東之人 a calendar month. 即日曆月 30

33 Notice 通知 NTD 新台幣 written notice as further provided in these Articles unless otherwise specifically stated. 指依本章程所為之書面通知, 但另有規定者不在此限 New Taiwan Dollars. 新台幣 Office the registered office of the Company for the time being. 註冊地址 本公司之註冊所在處所 paid up 實收 Register 過戶登記處 R.O.C. 中華民國 R.O.C. Laws 中華民國法令 Registration Office 登記辦公室 paid up or credited as paid up. 實收或貸記為實收 the principal register of Members and where applicable, any branch register of Members of the Company to be maintained at such place within or outside the Cayman Islands as the Board shall determine from time to time. 指主要過戶登記處或董事會決定於開曼群島境內外設置之分支單位 the Republic of China, its territories, its possessions and all areas subject to its jurisdiction. 中華民國領土 占領區及轄區 the laws and regulations of the R.O.C., including without limitation, the Applicable Listing Rules. 中華民國法令, 包括但不限於上市 ( 櫃 ) 法規 in respect of any class of share capital, such place as the Board may from time to time determine to keep a branch register of Members in respect of that class of share capital and where (except in cases where the Board otherwise directs) the transfers or other documents of title for such class of share capital are to be lodged for registration and are to be registered. 就任何種類股份而言, 指董事會指定受理該種類股份登記之過戶登記處分處 除董事會另有規定外, 該種類股份之過戶及股權文件應送交該辦公室登記 Seal common seal or any one or more duplicate seals of the Company (including a securities seal) for use in the Cayman Islands or in any place outside the Cayman Islands. 印鑑 公司印鑑, 任何同一式之公司印章 ( 包括證券印鑑 ) 印鑑得於開曼群島境內外任何地方使用 Secretary any person firm or corporation appointed by the Board to perform any of the duties of secretary of the 31

34 秘書 Shares or shares 股份 Shareholders Service Agent 股務代理機構 Statutes 開曼法 Subordinate Company" 從屬公司 year 年 Company and includes any assistant, deputy, temporary or acting secretary. 經董事會任命以執行公司秘書職務之任何個人 公司或企業, 包括助理 臨時或代理秘書 shares in the capital of the Company. 公司資本所分之股份 an agent licensed by the R.O.C. authorities to provide certain shareholder services in accordance with the Applicable Listing Rules. 指經中華民國主管機關核准, 得依據上市 ( 櫃 ) 法規辦理股務之代理人 the Law and every other act of the Legislature of the Cayman Islands for the time being in force applying to or affecting the Company, its memorandum of association and/or these Articles. 指開曼公司法及其他經開曼群島立法機關通過有效之法律, 本公司 公司組織大綱及 / 或本章程應受其拘束者 means (i) a company of which a majority of its total issued voting shares or of its total amount of capital stock is held by the Company; or (ii) a company which the Company has direct or indirect control over the management of the personnel, financial or business operations of such company; or (iii) a company where the majority of its directors are also contemporaneously acting as Directors of the Company; or (iv) a company of which a majority of its total issued voting shares or of its total amount of capital stock are held by the same shareholders who/which also hold a majority of the total issued voting shares or total amount of capital stock of the Company. 指下列任一情形之他公司 : (i) 本公司持有他公司之已發行有表決權股份或資本總額超過半數者 ;(ii) 本公司直接或間接控制他公司人事 財務或業務經營者 ; (iii) 本公司與他公司之董事有半數以上相同者 ; 或 (iv) 本公司與他公司之已發行有表決權股份或資本總額有半數以上為相同股東持有或出資者 a calendar year. 即日曆年 2. In these Articles, unless there be something within the subject or context inconsistent with such construction:- 除標題或內文有不同解釋外, 在本章程內 : (a) words importing the singular include the plural and vice versa; 32

35 (b) (c) (d) (e) (f) (g) 用詞為單數者, 包括複數 ; 反之亦然 ; words denoting the masculine gender include the feminine and neuter genders; 用詞為陽性者, 涵蓋陰性及中性 ; words importing persons include companies, associations and bodies of persons whether corporate or not; 人 包括公司 社團及人之集合, 無論是否法人化 ; the words:- 有關以下字詞 : (i) "may" shall be construed as permissive; 得 字作許可解; (ii) "shall" or "will" shall be construed as imperative; 應 或 將 字作應當解; expressions referring to writing or its cognates shall be construed as including facsimile printing, lithography, photography, electronic mail and other modes of representing words in a visible form; 書面及其同類語包括傳真 平版複印 照相 電子郵件及其他以視覺辨識文字之模式 ; references to any law, act, ordinance, statute or statutory provision shall be interpreted as relating to any statutory modification or re-enactment thereof for the time being in force; 法規命令指當時有效之修正或全文重新制訂之法規命令 ; save as aforesaid words and expressions defined in the Statutes shall bear the same meanings in these Articles; 開曼法之用語, 本章程採同一解釋, 但以上另有定義者不在此限 ; 33

36 (h) (i) (j) (k) a resolution shall be a Special Resolution when it has been passed by a majority of not less than two-thirds of votes cast by Members, being entitled so to do, voting in person or, in the case of Members being corporations, by their respective duly authorised representatives or, where proxies are allowed, by proxy, who together hold more than one-half of the total issued Shares of the Company, at a general meeting of which notice specifying the intention to propose the resolution as a special resolution has been duly given; 特別決議指股東會召急通知載明維特別決議事項之議案, 經持有本公司已發行股份總數過半數股東出席, 出席股東表決權三分之二以上之同意之決議 ; 股東得親自出席表決, 法人股東由其合法授權代表為之, 倘得使用委託書, 得由受託人為之 ; a resolution shall be an Ordinary Resolution when it has been passed by a majority of votes cast by Members, being entitled so to do, voting in person or, in the case of Members being corporations, by their respective duly authorised representatives or, where proxies are allowed, by proxy at a general meeting, who together hold more than one-half of the total issued Shares of the Company; 普通決議指經持有本公司已發行股份總數過半數股東出席, 出席股東表決權過半數之同意之決議 ; 股東得親自出席表決, 法人股東由其合法授權代表為之, 倘得使用委託書, 得由受託人為之 ; a Special Resolution shall be effective for any purpose for which an Ordinary Resolution is expressed to be required under any provision of these Articles or the Statutes; and 本章程或開曼法規定之一般決議事項而以特別決議為之者, 該決議有效 ; references to a document being executed include references to it being executed under hand or under seal or by electronic signature or by any other method and references to a notice or document include a notice or document recorded or stored in any digital, electronic, electrical, magnetic or other retrievable form or medium and information in visible form whether having physical substance or not. 所謂文件之簽署包括以簽名 蓋印 電子簽章或任何其他方式為之者; 所謂通知或文件包括以數位 電子 磁性或其他擷取形式或媒介而紀錄或儲存者, 及得以視覺辨識之資料, 不以具有實體者為限 SHARE CAPITAL 股本 3. (1) The share capital of the Company at the date on which these Articles come into effect shall be divided into shares of a par value of NTD10.00 each. 本公司股本自本章程生效起, 分為股份, 每股面額新台幣 10 元 (2) The Company is authorised to purchase any share in the Company (including a redeemable share) and may make payments in respect of such purchase in accordance with the Law, and for so long as the shares of the Company are listed on the Designated Stock Exchange, the Applicable Listing Rules. Any power of the Company to purchase or otherwise acquire its own shares shall be exercisable by the Board upon such terms and subject to such conditions and in such manner as it thinks fit and shall also be subject to the Law and these Articles and for so long as the shares of the Company are listed on the Designated Stock Exchange, the Applicable Listing Rules. Any approval granted by the Board and all purchases by the Company of its own shares pursuant to such Board approval (including even if no share purchases were effected) shall be disclosed by the Company at the next following general meeting after such Board approval or share purchases, as the case may be. 本公司得依據開曼公司法買回股份 ( 包括可贖回股 ) 並支付買回對價, 本公司股份於指定交易所掛牌期間, 並應依據上市 ( 櫃 ) 法規 本公司購買或以其他方法取得自己股份之權 34

37 限, 由董事會決定適當之條件及方法行使之 董事會行使該權限時應遵守開曼公司法及本章程之規定, 本公司股份於指定交易所掛牌期間, 並應遵守上市 ( 櫃 ) 法規 董事會之決議及公司依董事會決議買回自己股份之情形 ( 包括即使未買回股份者 ), 應於董事會決議或買回股份後 ( 視情形而定 ) 最近一次之股東會報告 3(2A) The Company is authorised to hold treasury shares in accordance with the Law and the Board may designate as treasury shares any of its shares that it purchases or redeems, or any shares surrendered to is, in accordance with the Law. A treasury share shall not be counted in determining the total number of issued shares of the Company at any given time, whether for the purposes of these Articles or the Law. For so long as the Company holds treasury shares, the Company shall be entered in the Register as holding those shares. Shares held by the Company as treasury shares shall continue to be classified as treasury shares until such shares are either cancelled or transferred in accordance with the Law and these Articles. 本公司得依據開曼公司法持有庫藏股, 董事會依據開曼公司法得指定買回 贖回或無償取得之任何股份為庫藏股 庫藏股於任何時間不得列數本公司已發行股份總數, 無論是基於章程或開曼公司法之目的 本公司持有股份者, 股東名冊應記載公司持有該股份 公司持有之庫藏股於依據開曼公司法或本章程銷除或移轉前, 應持續列作庫藏股 3(2B) For so long as the shares of the Company are listed on the Designated Stock Exchange, shares that have been purchased by the Company and classified as treasury shares may be transferred to employees of the Company and of its Subordinate Companies at a price not less than the average actual repurchase price of those shares, unless consent of the members in general meetings by Special Resolution shall have been obtained for a lower price. The following matters shall be listed in the notice for that general meeting at which no ad hoc motion is allowed: 本公司股份於指定交易所掛牌期間, 本公司買回股份並列為庫藏股者得以不低於實際買回股份之平均價格轉讓予本公司及子公司員工, 除非該較低價格已獲股東會特別決議同意, 並應於該次股東會召集事由中列舉並說明下列事項, 不得以臨時動議提出 : (a) The price of transfer, the valuation percentage, the bases of calculations, and the reasonableness thereof; 所定轉讓價格 折價比率 計算依據及合理性 (b) The number of shares to be transferred, the purpose, and the reasonableness thereof; 轉讓股數 目的及合理性 (c) Qualification requirements for employees subscribing for shares and the number of shares they are allowed to subscribe for; 認股員工之資格條件及得認購之股數 (d) Factors affecting shareholders' equity: 對股東權益影響事項 : (i) The expensable amount and dilution of the company's earnings per share. 可能費用化之金額及對公司每股盈餘稀釋情形 (ii) Explanation about what financial burden will be imposed on the Company by transferring shares to employees at less than the average actual repurchase price. 說明低於實際買回股份之平均價格轉讓予員工對公司造成之財務負擔 3(2C) For so long as the shares of the Company are listed on the Designated Stock Exchange, the aggregate number of treasury shares which have been transferred to employees of the Company and of its Subordinate Companies in accordance with Article 3(2B) may not exceed 5 percent of the total issued shares of the Company, and the aggregate number of treasury shares transferred to any single employee may not exceed 0.5 percent of total issued shares. 本公司股份於指定交易所掛牌期間, 依照第 3(2B) 條經歷次股東會通過且已轉讓予本公司及子公司員工之庫藏股股數, 累計不得超過本公司已發行股份總數之百分之五, 且單 35

38 一認股員工其認購庫藏股股數累計不得超過本公司已發行股份總數之千分之五 (3) The Board shall, within seven (7) days after receipt of a notice of a public tender offer to purchase Shares by the Company or the designated representative for litigious and non-litigious matters of the Company in the R.O.C., resolve to recommend the Members to either accept or object the tender offer purchase, and shall disclose the following by way of public announcement in any manner permitted by the R.O.C. Laws: 本公司或中華民國訴訟及非訟代理人接獲公開收購通知後七日內, 董事會應對建議股東接受或反對該收購做成決議, 並依中華民國法令公告下列事項 : (a) The type, number and amount of Shares currently held by the Directors and any Members on behalf of themselves or another, holding more than ten percent (10%) of the Company s issued Shares; 董事及持有公司已發行股份超過百分之十之股東自己及以他人名義目前持有之股份種類 數量 (b) The recommendation made to the Members on such tender offer purchase, wherein the names and reasons of every Director(s) who object(s) to the tender offer shall be indicated; 就該次收購對股東之建議, 並應載明持反對意見之董事姓名及其所持理由 (c) Whether there were major changes to the Company s financial conditions after delivery of its most recent financial statements, and the contents of such changes; and 公司財務狀況於最近期財務報告提出後有無重大變化及其變化內容 (d) The type, number and amount of Shares of the offeror or its affiliates held by the Directors or any Member on behalf of themselves or another, holding more than ten percent (10%) of the Company s issued Shares. 董事或持股超過百分之十之股東自己及以他人名義持有公開收購人或其關係企業之股份種類 數量及金額 (4) The Company may accept the surrender for no consideration of any fully paid share (including a redeemable share) unless, as a result of the surrender, there would be no longer any issued shares of the Company other than shares held as treasury shares. 對於已繳足之股份 ( 包括可贖回股份 ), 公司得接受無償放棄股份, 除非該放棄股份導致本公司除庫藏股外無其他已發行股份 ALTERATION OF CAPITAL 資本變動 4. Except as otherwise provided by the Applicable Listing Rules, the Company may from time to time by Special Resolution in accordance with the Law alter the conditions of its memorandum of association to: 除上市櫃法規另有規定外, 本公司得隨時依開曼公司法以特別決議變更其組織大綱, 俾 : (a) increase its capital by such sum, to be divided into shares of such amounts, as the resolution shall prescribe; 增加資本總額及股份總數 ; (b) consolidate and divide all or any of its capital into shares of larger amount than its existing shares; 合併及分割資本總額並提高每股面額 ; (c) divide its shares into several classes and without prejudice to any special rights previously conferred on the holders of existing shares attach thereto respectively any preferential, deferred, qualified or special rights, privileges, conditions or such restrictions; 36

39 (d) (e) (f) 將股份分為數種類, 分別賦予先後順位 附條件 特殊權利或限制, 但不得損害股東之既有權利 sub-divide its shares, or any of them, into shares of smaller amount than is fixed by the memorandum of association (subject, nevertheless, to the Law), and may by such resolution determine that, as between the holders of the shares resulting from such sub-division, one or more of the shares may have any such preferred deferred or other rights or be subject to any such restrictions as compared with the other or others as the Company has power to attach to unissued or new shares; 將股份之一部或全部拆分為小面額股 ( 但不得違反開曼公司法 ) 股東會得決議拆分後股份之條件不歸為一律, 其先後順位或其他權利及限制得有差別, 與本公司得對未發行股份或新股所定者同 ; change the currency denomination of its share capital; and 變更股本計價貨幣 ; cancel any shares which, at the date of the passing of the resolution, have not been taken, or agreed to be taken, by any person, and diminish the amount of its capital by the amount of the shares so cancelled. 銷除股份並減少資本總額 5. Subject to the Applicable Listing Rules, the Law and Paragraphs 1, 2 and 3 of Article 168 of the Company Act of R.O.C., the Company may from time to time by Special Resolution, subject to any confirmation or consent required by law, reduce its share capital or any share premium account or capital redemption reserve or other undistributable reserve in any manner permitted by law. 本公司於符合上市櫃法規 開曼公司法及中華民國公司法第 168 條第 1 項 第 2 項及第 3 項範圍內, 得隨時以特別決議並依法取得必要之確認或同意, 於法令允許限度內減資 減少資本溢價科目 資本贖回準備金或其他不分配準備金 SHARE RIGHTS 股權 6. (1) Subject to the Law, the memorandum of association and these Articles, and any special rights conferred on the holders of any shares or class of shares, any share in the Company (whether forming part of the present capital or not) other than ordinary shares may be issued with or have attached thereto such rights or restrictions whether in regard to dividend, voting, return of capital or otherwise as the Company may by Special Resolution determine. 本公司股份非屬除普通股者 ( 無論是否構成現有資本一部 ), 其分派股息紅利表決 股本返還或其他權利或限制, 以特別決議定之, 但以不違反法律 公司組織大綱 本章程規定或股東既有之特殊權利為限 (2) Subject to the Law, the rules or regulations of any Designated Stock Exchange, the memorandum of association and these Articles, and any special rights conferred on the holders of any shares or attaching to any class of shares, shares may be issued on the terms that they may be, or at the option of the Company or the holder are, liable to be redeemed on such terms and in such manner, including out of capital, as the Board may deem fit. 本公司得發行可贖回股, 或由公司或股東行使贖回選擇權, 董事會得訂定適當之贖回條件, 包含由資本撥款贖回, 但以不違反開曼公司法 指定交易所之規定 公司組織大綱及本章程及股東既有之特殊權利為限 7. (1) Where the Company is to issue preferred shares, the total number, terms and conditions (including the number of shares constituting each such class or series, dividend rights, 37

40 conversion rights, redemption privileges, voting powers, full or limited or no voting powers, and liquidation preferences) of the preferred shares shall be explicitly stipulated in these Articles. The memorandum of association of the Company and these Articles shall be amended with the sanction of a Special Resolution to stipulate the rights, benefits and restrictions of such preferred shares and the authorised number of the preferred shares. In particular and without prejudice to the generality of the foregoing, subject to the total number of preferred shares provided under these Articles and the terms and conditions of the preferred shares, approval by the Members by way of a Special Resolution is required to authorise and approve the issuance of one or more classes or series of preferred shares and to fix the designations, powers, preferences and relative, participating, optional and other rights, if any, and the qualifications, limitations and restrictions thereof, if any, including, without limitation, the number of shares constituting each such class or series, dividend rights, conversion rights, redemption privileges, voting powers, full or limited or no voting powers, and liquidation preferences, and to increase or decrease the size of any such class or series (but not below the number of shares of any class or series of preferred shares then outstanding) to the extent permitted by the Applicable Listing Rules. 本公司發行優先股, 章程應明定其數量及條件 ( 包括每一種類或系列之數量 股息紅利分派權 轉換權 贖回權 表決權 有無表決權或表決權所受限制 以及賸餘財產分派優先權 ) 公司組織大綱與本章程應以特別決議同意規定優先股之權利 利益 限制與授權數量 授權及許可發行優先股, 決定優先股之表彰 權利 條件及限制 ( 倘有 ), 包括每一種類或系列之數量 股息紅利分派權 轉換權 贖回權 表決權 有無表決權或表決權所受限制 以及賸餘財產分派優先權等, 以及於上市 ( 櫃 ) 法規允許限度內增減各種類或系列優先權 ( 但不得低於發行在外優先股股數 ), 應經股東會特別決議之同意, 且不得逾越本章程所定之優先股總數及條件 (2) The Company has power to issue further preferred capital ranking equally with, or in priority to, preferred shares already issued. 本公司發行優先股, 其條件得與既有優先股相當或享有更優先順位 VARIATION OF RIGHTS 權利變更 8. Whenever the share capital of the Company is divided into different classes of shares, including where preferred shares are issued, subject to the provisions of the Statutes, preference capital other than redeemable preference capital may be repaid and the special rights attached to any class may be varied or with the sanction of a Special Resolution passed at a separate general meeting of the holders of the shares of the class (but not otherwise) and may be so repaid, varied or abrogated either whilst the Company is a going concern or during or in contemplation of a winding-up. To every such separate general meeting and all adjournments thereof all the provisions of these Articles relating to general meetings of the Company and to the proceedings thereat shall mutatis mutandis apply. The foregoing provisions of this Article shall apply to the variation or abrogation of the special rights attached to some only of the shares of any class as if each group of shares of the class differently treated formed a separate class the special rights whereof are to be varied. 本公司股份分為不同種類者, 包括發行優先股, 於開曼法規定限度內, 可贖回優先股以外之優先股股本得退回, 任何種類股份享有之特殊權利得予變更, 無論本公司正常營運或擬解散, 均得經該種類股份 ( 非其他種類 ) 股東會之特別決議而退回股本 變更或取消 本章程關於股東會之規定及程序, 於特別股股東會及其延期會議, 準用之 任何種特別股僅變更或取消一部份股份之權利而其他股份不變者亦同, 同種特別股分組而受差別待遇者, 視為權利受變更之另一種特別股 38

41 9. The special rights conferred upon the holders of any shares or class of shares shall not, unless otherwise expressly provided in the rights attaching to or the terms of issue of such shares, be deemed to be varied, modified or abrogated by the creation or issue of further shares ranking pari passu therewith. 發行順位相當之特別股, 不得視為變更或取消既有特別股權利, 但原特別股權利或發行條件另有明示者不在此限 SHARES 股份 10. (1) No share in the Company may be issued until the consideration in respect of the share is fully paid. Subject to the Law and to any direction that may be given by the Company in a general meeting and without prejudice to any special rights or restrictions for the time being attached to any shares or any class of shares, and, for so long as the Company is listed on the Designated Stock Exchange, the Applicable Listing Rules (if applicable), no shares may be issued by the Board without the prior approval of a majority of the Directors present at a meeting attended by two-thirds or more of the total number of Directors but subject thereto, the unissued shares of the Company (whether forming part of the original or any increased capital) shall be at the disposal of the Board, which may offer, allot, grant options over or otherwise dispose of them to such persons, at such times and for such consideration and upon such terms and conditions as the Board may in its absolute discretion determine but so that no shares shall be issued at a discount except in accordance with the Law. 本公司收足股款, 始得發行股份 公司發行新股時, 應由董事會以董事三分之二以上之出席, 及出席董事過半數同意之決議行之, 並應遵守開曼公司法及股東會決議, 且不得違反特別股之權利及限制, 本公司於指定交易所掛牌期間並應遵守上市 ( 櫃 ) 法規 本公司未發行股份 ( 無論構成原有或增資資本與否 ) 由董事會處理, 董事會得招募 分配 授予選擇權或為其他處分, 其對象 時間 對價及條件由董事會全權決定, 除開曼公司法另有規定外, 不得折價發行 (2) Neither the Company nor the Board shall be obliged, when making or granting any allotment of, offer of, option over or disposal of shares (including issue of shares as dividends or bonus), to make, or make available, any such allotment, offer, option or shares to Members or others with registered addresses in any particular territory or territories being a territory or territories where, in the absence of a registration statement or other special formalities, this would or might, in the opinion of the Board, be unlawful or impracticable. Members affected as a result of the foregoing sentence shall not be, or be deemed to be, a separate class of members for any purpose whatsoever. 董事會認為本公司股份之招募 分配 授予選擇權或為其他處分 ( 包括以發行新股分配股息紅利 ) 在股東或其他人之登記地址所在國家地區為非法或窒礙難行者, 本公司及董事會無對該股東或該他人為招募 分配 授予選擇權或股份之義務 受上述條文影響股東, 不視為不同種類股份之股東 (3) Upon each issuance of new Shares, the Directors may reserve at least ten percent (10%) but not more than fifteen percent (15%) of the new Shares for subscription by the employees of the Company and of its Subordinate Companies who are determined by the Board in its reasonable discretion, provided that the provisions of this paragraph (3) shall not apply to any issuance of Shares made pursuant to a private placement of Shares under Article 10(9) of these Articles. 發行新股時, 董事得保留百分之十 (10%) 至百分之十五 (15%) 之新股, 供本公司及從屬公司之員工認購, 人選由董事會決定 但本第 10(3) 條於依據章程第 10(9) 條私募股份時不適用 39

42 (4) For so long as the Shares are listed on the Designated Stock Exchange, whenever the Company conducts a Share Offering, the Company shall allocate ten percent (10%) (or any greater percentage as resolved by the Members at a general meeting (if any)) of the total number of new Shares to be issued, for offering in the R.O.C to the public unless the R.O.C. competent authority deems the Share Offering unnecessary or inappropriate. For the purposes of this Article 10(4), the term Share Offering means a share offering to the public which is not an issuance of shares resulting from or in connection with any (i) merger, (ii) consolidation, (iii) amalgamation, (iv) asset acquisition, (v) group reorganisation, (vi) share swap, (vii) share subdivision, (viii) exercise of share options, warrants or awards granted to employees, (ix) conversion of convertible securities or debt instruments within the R.O.C. in accordance with the Securities and Exchange Act of the R.O.C. and the Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers of the R.O.C., provided that the provisions of this paragraph (4) shall not apply to any issuance of Shares pursuant to a private placement of Shares under Article 10(9) of these Articles. 本公司股份於指定交易所掛牌期間, 於中華民國境內辦理現金增資發行新股時, 除中華民國主管機關認為無須或不適宜對外公開發行者外, 應提撥發行新股總額之百分之十, 在中華民國境內對外公開發行, 但股東會另有較高比率之決議者, 從其決議 公開發行 指對大眾招募股份, 但不含以下任一情形而在中華民國境內依據證券交易法與外國發行人募集與發行有價證券處理準則發行股份 :(i) 吸收合併,(ii) 新設合併,(iii) 存續合併,(iv) 資產收購,(v) 集團重組,(vi) 股份交換,(vii) 股份分拆,(viii) 執行員工認股權,(ix) 可轉換有價證券或公司債之轉換 但本第 10(4) 條於依據章程第 10(9) 條私募股份時不適用 (5) For so long as the Shares are listed on the Designated Stock Exchange, unless otherwise resolved by the Members in general meeting by Special Resolution, if at anytime the Board resolves to issue any new Shares, the Company shall, after reserving the portion of Shares for (i) subscription by its employees and the employees of its Subordinate Companies pursuant to Article 10(3) above and (ii) for public offering in the R.O.C. pursuant to the preceding Article 10 (4), grant to the existing Members a pre-emptive right to subscribe for new shares of the Company in proportion to their then shareholdings and advise the Members, by a public announcement made in accordance with the Applicable Listing Rules and give Notice to the Members, of their pre-emptive rights. The Company shall state in such Notice that a Member is deemed to have waived his pre-emptive right if such Member fails to exercise his right to subscribe for his portion of the new Shares within the assigned deadline. Where an exercise of the pre-emptive rights may result in fractional entitlement, the fractional entitlements of two or more Members may be combined to jointly subscribe for one or more new shares or for the subscription of whole new shares in the name of a single Member. New Shares left unsubscribed by the Members may be offered for by the Company to the public or for subscription by specific person or persons through negotiation, provided that the provisions of this paragraph (5) shall not apply to any issuance of shares made pursuant to Article 10(7) and Article 10(9) of these Articles. 本公司股份於指定交易所掛牌期間, 除股東會以特別決議另有決定外, 董事會發行新股時, 於保留 (i) 依據第 10(3) 條所規定由員工及從屬公司員工認購部分及 (ii) 依據第 10 (4) 條規定公開發行部分後, 應公告及通知原有股東, 按照原有股份比例儘先分認, 並於該通知中聲明逾期不認購者, 喪失其權利 ; 原有股東持有股份按比例不足分認一新股者, 得合併共同認購或歸併一人認購 ; 原有股東未認購者, 得公開發行或洽由特定人認購, 但本第 10(5) 條規定於依據第 10(7) 條及第 10(9) 條發行股份時不適用之 (6) The Board may issue warrants conferring the right upon the holders thereof to subscribe for any class of shares or securities in the capital of the Company on such terms as it may from time to time determine. Member s pre-emptive rights referred to in Article 10(5) shall not apply to Shares issued to holders of such warrants pursuant to the exercise of their share 40

43 subscription rights in accordance with the warrants terms and conditions prescribed by the Company. 董事會得發行認股權憑證, 憑證持有人得依據董事會決定之條件認購本公司之股份或股權性質之有價證券 第 10(5) 條之原股東優先認購權, 於認股權憑證持有人依據本公司所定認股權憑證條件行認股權而本公司核發新股者, 不適用之 (7) (a) Subject to the Statutes and the Applicable Listing Rules and unless as otherwise provided for in these Articles, the Company may, upon adoption of a resolution by a majority of the Directors present at a meeting of the Board attended by two-thirds (2/3) or more of the total number of Directors, enter into a share subscription right agreement with its employees or the employees of the Subordinate Company whereby the employees may subscribe, within a specific period of time, a specific number of Shares of the Company at an agreed subscription price. Upon execution of the said agreement, the Company shall issue to each employee who is a party to a share subscription right agreement a share subscription warrant. The share subscription warrant issued shall be non-assignable, except for transfer by inheritance or intestacy. (b) Subject to the Statutes, the Company may by Special Resolution create a new class of shares which are not fully transferable or the rights to which are not fully exercisable until certain performance, continued employment or other conditions have been met (the Employee Restricted Shares ), and authorize the Board to issue such shares to the employees of the Company or the employees of its Subordinate Companies. The issuance amount, issuance price, issuance conditions and other matters for compliance shall be subject to the Applicable Listing Rules. 除開曼法 上市 ( 櫃 ) 法規及本章程另有規定外, 本公司得經董事會以董事三分之二以上出席, 出席董事過半數之決議, 與其員工或從屬公司員工簽署認股權契約, 約定於一定期間內, 員工得以約定價格認購特定數量之本公司股份 訂約後, 本公司發給員工認股權憑證 認股權憑證不得轉讓, 但因繼承者不在此限 除開曼法另有規定外, 本公司經股東會特別決議創設一種股份, 其發行轉讓受限制或股份權利受服務條件 績效條件或其他條件限制 ( 簡稱 限制員工權利股份 ), 並授權董事會發行該股份予員工或從屬公司員工 其發行數量 發行價格 發行條件及其他應遵行事項, 應符合上市櫃法規 (8) Subject to Applicable Listing Rules (if applicable), the Company may issue fractions of a share. 本公司得發行畸零股, 但不得違反上市 ( 櫃 ) 法規 (9)The Company may by Special Resolution authorise the Board to effect a private placement of Shares the following persons in R.O.C. in accordance with the Applicable Listing Rules: (a) banks, bills finance enterprises, trust enterprises, insurance enterprises, securities enterprises, or other juristic persons or institutions approved by the Financial Supervisory Commission of R.O.C.; (b) natural persons, juristic persons, or funds meeting the conditions prescribed by the Financial Supervisory Commission of R.O.C.; and (c) Directors and officers of the Company or those of its Subordinate Companies; Provided always that the total number of subscribers under sub-paragraphs b and c of the preceding paragraph shall not exceed 35 persons. 本公司於符合上市櫃法規 ( 若適用 ) 範圍內, 得以股東會特別決議授權董事會於中華民國對下列之人私募本公司股份 : (a) 銀行業 票券業 信託業 保險業 證券業或其他經中華民國金融監督管理委員會核准之法人或機構 (b) 符合中華民國金融監督管理委員會所定條件之自然人 法人或基金 41

44 (c) 本公司或其從屬公司之董事及經理人 但第 b 款及第 c 款之應募人總數, 不得超過 35 人 11. The Company may in connection with the issue of any shares exercise all powers of paying commission and brokerage conferred or permitted by the Law. Subject to the Law, the commission may be satisfied by the payment of cash or by the allotment of fully or partly paid shares or partly in one and partly in the other. 本公司得於開曼公司法規定限度內支付發行股份之佣金或仲介費 除開曼公司法另有規定, 該佣金得以現金 全部或部份以配股 或一部現金一部配股之方式支付 12. Except as required by law, no person shall be recognised by the Company as holding any share upon any trust and the Company shall not be bound by or required in any way to recognise (even when having notice thereof) any equitable, contingent, future or partial interest in any share or any fractional part of a share or (except only as otherwise provided by these Articles or by law) any other rights in respect of any share except an absolute right to the entirety thereof in the registered holder. 除法律另有規定外, 本公司不承認任何人按信託關係持有本公司股份 除對股份整體主張絕對權者外, 本公司亦無義務承認對任何股份之一部或全部主張享有衡平 或有 未來或部份利益或任何其他權利 ( 但本章程或法律另有規定者除外 ), 縱然受通知者亦然 SHARE CERTIFICATES 股票 13. Every share certificate shall be issued under the Seal or a facsimile thereof and shall specify the name of the Member, the number and class and distinguishing numbers (if any or if required by the Law) of the shares to which it relates, and the amount paid up thereon and may otherwise be in such form as the Directors may from time to time determine. No certificate shall be issued representing shares of more than one class nor will be issued in bearer form. The Board may by resolution determine, either generally or in any particular case or cases, that any signatures on any such certificates (or certificates in respect of other securities) need not be autographic but may be affixed to such certificates by some mechanical means or may be printed thereon or that such certificates need not be signed by any person. For the avoidance of doubt, no share certificate is required to be issued in respect of shares issued in Dematerialised Form. Where Shares are issued in Dematerialised Form, the Company shall procure and instruct the relevant depositary or clearing house to make the necessary book entries to reflect the entitlement of the relevant Member in accordance with R.O.C Laws and the Statutes. 股票應加蓋公司印鑑或複製印樣, 並記載股東姓名 數量 種類 編號 ( 倘開曼公司法要求 ) 以及認購金額或董事隨時決定之其他形式 股票不得表彰超過一種之股份, 且不得為無記名 董事會得為通案或個案決定股票 ( 或其他有價證券 ) 上之簽名不需親筆書寫, 得以機械或印刷為之, 甚或不需任何人簽名 為避免疑慮, 無實體形式發行之股份毋需印製股票, 但本公司應指示保管結算所為必要之登錄, 以中華民國法律及開曼法紀錄股東之權利 14. (1) In the case of a share held jointly by several persons, the Company shall not be bound to issue more than one certificate therefor and delivery of a certificate to one of several joint holders shall be sufficient delivery to all such holders. 股份由數人共有者, 本公司印製股票仍以一份為限 ; 股票交付給共有人中之一人者, 視為對全體共有人交付 42

45 (2) Where a share stands in the names of two or more persons, the person first named in the Register shall as regards service of notices and, subject to the provisions of these Articles, all or any other matters connected with the Company, except the transfer of the shares, be deemed the sole holder thereof. 股份由數人共有者, 除股份轉讓外, 股東名簿上姓名記載在前者視為單獨持有該股份之股東, 而得收受通知及處理其他與本公司相關事務, 但本章程另有規定者不在此限 (3) Where a share stands in the names of two or more persons, any request relating to cancellation or issue of share certificates may be made by any one of the registered joint holders. 股份由數人共有者, 任一共有人得請求銷除或發行股票 15. Where a share certificate is to be issued to a Member, such Member shall be issued one certificate for all shares of any one class or several certificates each for one or more of such shares of such class upon payment for every certificate after the first of such fee as may be determined ny the Board from time to time. 股票之發行, 得以一張股票表彰同一人持有之同一種股份之全部, 或以多張股票分別為之, 但應支付董事會所定之股票費用 16. In case of a capital restructuring of the Company requiring replacement of old share certificates with new ones, the Company shall send a notice to each Member and make a public announcement in accordance with the Applicable Listing Rules, notifying each Member that the existing share certificates are cancelled and will not be recognised by the Company, and requiring all Members to exchange their existing share certificates for new ones. 本公司資本重組需換發時, 應根據上市 ( 櫃 ) 法規通知各股東及公告, 並聲明銷除現有股票, 本公司不再承認, 股東應換發新股票 17. For as long as the shares are listed on the Designated Stock Exchange, every person whose name is entered as a Member in the Register shall be entitled to receive within thirty (30) days from the date the name of the Member is entered into the Register (or such other period prescribed by the Applicable Listing Rules) share certificates in reasonable denominations for any shares issued or transferred. The Company shall make a public announcement in accordance with the Applicable Listing Rules prior to the delivery of such certificate. 本公司股份於指定交易所掛牌期間, 本公司應於股東名簿登記之日起 30 日內 ( 或上市 ( 櫃 ) 法規規定之其他期間 ) 對股東交付股票, 合理載明發行或受讓股份之事項 本公司應於交付股票前, 根據上市 ( 櫃 ) 法規公告 18. Subject to the provisions of the Statutes, if any share certificate shall be defaced, worn out, destroyed, lost or stolen, it may be renewed on such evidence being produced and a letter of indemnity (if required) being given by the shareholder, transferee, person entitled, purchaser, member firm or member company of the Designated Stock Exchange or on behalf of its or their client or clients as the Directors shall require, and (in case of defacement or wearing out) on delivery of the old certificate and in any case on payment of such sum as may be determined by the Directors from time to time together with the amount of the stamp duty payable (if any) on each share certificate. In the case of destruction, loss or theft, a shareholder or person entitled to whom such renewed certificate is given shall also bear the loss and pay to the Company all expenses incidental to the investigations by the Company of the evidence of such destruction or loss. 除開曼法規另有規定外, 股票若有污損 破舊 毀損 遺失或遭竊情形, 股東 受讓人 43