detailed dividend policy is set forth in Articles 18 and 18-1 of the Company’s Articles of Incorporation as follows:

Article 18

If the Company has profits in a fiscal year, not less than 2% shall be allocated as employee remuneration (of which

 not less than 1% shall be distributed to entry-level employees) and no more than 5% as director remuneration.

However, if the Company has accumulated losses, such losses shall first be covered.

The aforementioned employee compensation may be distributed in cash or stock and may include employees of the

 Company and employees of its subsidiaries who meet certain criteria.

The preceding two paragraphs shall be implemented by a special resolution of the Board of Directors and

reported to the Shareholders’ Meeting.

Article 18-1

If the Company has earnings in a fiscal year, such earnings shall first be used to pay taxes and to offset accumulated

 losses. 10% of the remaining earnings shall be set aside as legal reserve, unless the legal reserve has already

 reached the Company’s paid-in capital. A special reserve may also be set aside or reversed in accordance with laws

or operational needs. Any remaining earnings, together with undistributed earnings from prior years, shall serve as

the basis for distribution proposals. If dividends are to be distributed in the form of new shares, such proposals shall

 be submitted to the Shareholders’ Meeting for approval before distribution. If dividends are to be distributed in

cash, the proposal shall be approved by the Board of Directors and then reported to the Shareholders’ Meeting.

The Company considers its industry characteristics, operational growth, future capital needs, long-term financial

planning, and shareholder demand for cash inflow when determining its dividend distribution. Based on annual

earnings and after considering overall development, financial planning, funding needs, and industry conditions,

dividends may be distributed in the form of cash or stock, subject to Shareholders’ Meeting approval. However,

the total amount of dividends distributed in the year shall not be less than 5% of the distributable surplus. The

proportion of cash dividends shall not be less than 10% of the total dividends distributed in the year.