Supervisory regulations of meeting affairs staff of industrial and commercial groups Article 18

One-off lump sum retirement pay shall be paid to meeting affairs staff upon their retirement which shall be handled as follows:1.Meeting affairs staff over the age of 65 may face compulsory retirement.2.Meeting affairs staff may apply for retirement if they have worked for the group for 25 years, have reached the age of 55 years while serving the group for 15 years, or have reached the age of 60 while serving the group for 10 years.The retirement pay referred to in the preceding Paragraph shall be paid as one-off lump sum, equivalent to their two-month salary times the number of years they have served the group, in accordance with the financial capacity of the group. The service seniorityportion short of one full year is calculated pro rata. The total amount of retirement pay to a staff member shall be capped at the total amount of sixty months’ salary, limited to one-off lump sum only.The retirement pay, which shall be issued for service seniority accumulated after the application of the Labor Standards Act in accordance with the preceding Paragraph, may include the amount contributed to the employee's individual labor pension account ofpension funds according to the Labor Pension Act.The retirement age is calculated based on household registration. The calculation of service seniority is based on the length of continuous services in the same group without inclusion of other service seniorities.The service seniority on which the retirement pay issued in accordance with Paragraph 1 is based is calculated up to age 65 only. However, this restriction is not applicable with the consent of the Board of Directors.