Company dividends shall be distributed in accordance with the Articles of Incorporation, taking into account the nature of or changes to the business climate, considering the impact of each product life cycle or service on future demand for funds and the tax system, and maintaining a stable dividend.
Measure the capital requirements for the next year, and comprehensively consider factors such as profitability, financial structure and the degree of dilution of earnings per share, and propose an appropriate ratio of cash to stock dividends. The proposal is submitted to the shareholders meeting for approval.
Shareholder dividends give priority to cash dividends. However, if the Company has major investment plans or needs to improve its financial structure, part of the dividends will be changed to stock dividends. In order to avoid excessive capital expansion and affect the dividend payment level in the future, the stock dividend is 0% ~ 60% of the total dividend for the year.
If there is a surplus in the Company's final annual accounts, it should first pay income tax to make up for the accumulated losses, and then 10% of the remaining balance should be set aside as the statutory surplus reserve. The accumulated undistributed surplus will be regarded as the distributable surplus for the current year. The Board of Directors will formulate a surplus distribution proposal and submit a resolution to the Shareholders' Meeting to distribute the surplus as dividends to shareholders.
|Cash (NTD/Share)||Stock (NTD/Share)|
|Ex-dividend date||Surplus||Reserve||Total||Ex-rights date||Surplus||Reserve||Total|