Regulations of Preferential and Preemptive Rights for Employees of Subordinate upon the Privatization Enterprises under the Ministry of Finance to Subscribe the Government-Owned Shares Article 9

Total share amount within the available subscription quota and the over-subscription quota eligible for individual employees shall be determined by enterprise according to the employee’s years in service, job ranking, performance, and other factors. the unit for calculation shall be one share, and fractions of a share shall be omitted.
中文原文 財政部所屬公營事業移轉民營從業人員優惠優先認購股份辦法第9條
從業人員可認購額度總股數及得增購額度總股數,由該事業依各從業人員年資、職等及考績或其他因素,訂定每位從業人員可認購股數及得增購股數;其計算以一股為單位,不滿一股之零數不算。

English translation for reference only; the Chinese text prevails. Not legal advice.