If there is a surplus in the annual financial statements of the Company, after payment of taxes and donations in accordance with the law, and making up for past losses, ten percent shall be set aside as statutory surplus reserves. However, when the statutory surplus reserves have reached the paid-in capital of the Company, no further allocation is required. The remaining amount shall be allocated or reversed as special surplus reserves in accordance with the law. If there is still a balance, together with the accumulated undistributed earnings, the Board of Directors shall propose a resolution for the distribution of dividends to the shareholders' meeting for approval. The Company's dividend policy is to be in line with the current and future development plans, taking into account the investment environment, capital requirements, domestic and foreign competition, and also considering the interests of the shareholders. When distributing dividends to shareholders, if there is a surplus in the annual general financial statements and the distributable surplus for the year reaches 2% of the capital, the dividend distribution shall not be less than ten percent of the distributable surplus for the year and may be distributed in cash or in the form of shares, with cash dividends not less than ten percent of the total dividend amount. 

 The Company may issue new shares or cash dividends in accordance with the provisions of Article 241 of the Company Act using statutory surplus reserves or capital surplus reserves.