Regulations Governing the Administration of Shareholder Services of Public Companies Article 44-9
Shareholders' meetings with video conferencing are divided into the following two types:1. Hybrid shareholders' meeting: means the company convenes a physical shareholders' meeting with the assistance of video conferencing, and shareholders may choose to take part in the shareholders' meeting physically or by means of video conference.2. Virtual-only shareholders' meeting: means the company does not convene a physical shareholders' meeting, and convenes the meeting only by video, and shareholders may attend the shareholders' meeting only by means of video conferencing.A shareholder taking part in a shareholders' meeting by video conference shall be deemed to have attended in person.Unless otherwise provided in these Regulations, a company that will convene a shareholders' meeting with video conferencing shall expressly provide for such meetings in its Articles of Incorporation and obtain a resolution of its board of directors. Furthermore, convening of a virtual-only shareholders' meeting shall require a resolution adopted by a majority vote at a meeting of the board of directors attended by at least two-thirds of the total number of directors.If a company will convene a hybrid shareholders' meeting within 1 year from the date of issuance of the 4 March 2022 amendments to these Regulations, and it has not yet made express provision in its Articles of Incorporation permitting the convening of shareholders' meetings with video conferencing, it shall obtain approval by a majority vote of the directors in attendance at a board of directors meeting attended by two-thirds or more of the directors before proceeding to convene the meeting.If, due to a natural disaster, unforeseen event, or other force majeure event, the Ministry of Economic Affairs announces that within a certain period of time companies may hold their shareholders' meetings by means of video conferencing, companies may be exempted during that period from the requirement of express provision in their Articles of Incorporation under paragraph 3.When an event occurs as announced by the Ministry of Economic Affairs under the preceding paragraph, and a company will hold a shareholders' meeting with video conferencing as resolved by its board of directors, it may do as follows:1. If the company is changing the method for convening the shareholders' meeting and has already mailed the shareholders' meeting notice or transmitted it via electronic document, it may give notice of the change of method for convening the shareholders' meeting on the information reporting website designated by this Commission.2. If a company convenes a virtual-only shareholders' meeting and provides alternative measures for shareholders who would have difficulty attending the shareholders' meeting by means of video conferencing to exercise their voting rights in writing, any shareholder who wishes to exercise their voting rights in writing shall first submit an application to the company, and the provisions of Article 5, paragraph 2 of the Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies regarding additionally sending materials to the shareholders will not apply.3. Other necessary emergency measures as prescribed by this Commission.If a shareholders' meeting with video conferencing is convened by any person with convening rights other than the board of directors, the provisions of this chapter shall apply mutatis mutandis, and the convening of the meeting may be exempted from the requirement of express provision in the Articles of Incorporation under paragraph 3.
中文原文 公開發行股票公司股務處理準則第44-9條
股東會視訊會議分下列二種：
一、視訊輔助股東會：指公司召開實體股東會並以視訊輔助，股東得選擇以實體或以視訊方式參與股東會。
二、視訊股東會：指公司不召開實體股東會，僅以視訊方式召開，股東僅得以視訊方式參與股東會。
股東以視訊方式參與股東會者，視為親自出席。
公司召開股東會視訊會議，除本準則另有規定外，應以章程載明，並經董事會決議，且視訊股東會應經董事會以董事三分之二以上之出席及出席董事過半數同意之決議行之。
於本準則中華民國一百十一年三月四日修正發布日起一年內，且未經章程載明得召開股東會視訊會議者，公司召開視訊輔助股東會，應經董事會以董事三分之二以上之出席及出席董事過半數同意之決議行之。
因天災、事變或其他不可抗力情事，經經濟部公告公司於一定期間內，以視訊會議方式開會者，得不受第三項應以章程載明規定之限制。
發生前項經經濟部公告之情事時，公司經董事會決議召開股東會視訊會議，得辦理下列事項：
一、公司如有變更召集方式且已寄發或以電子文件傳送股東會召集通知者，得於本會指定之資訊申報網站公告股東會召集方式之變更。
二、公司如召開視訊股東會，對以視訊方式參與股東會有困難之股東提供以書面方式行使表決權之替代措施者，股東欲以書面方式行使表決權時，應先向公司提出申請，不適用公開發行公司股東會議事手冊應行記載及遵行事項辦法第五條第二項有關併同寄送給股東之規定。
三、其他經本會規定之必要緊急措施。
董事會以外之其他召集權人召集股東會視訊會議時，準用本章規定，並得不受第三項經董事會決議之限制。
一、視訊輔助股東會：指公司召開實體股東會並以視訊輔助，股東得選擇以實體或以視訊方式參與股東會。
二、視訊股東會：指公司不召開實體股東會，僅以視訊方式召開，股東僅得以視訊方式參與股東會。
股東以視訊方式參與股東會者，視為親自出席。
公司召開股東會視訊會議，除本準則另有規定外，應以章程載明，並經董事會決議，且視訊股東會應經董事會以董事三分之二以上之出席及出席董事過半數同意之決議行之。
於本準則中華民國一百十一年三月四日修正發布日起一年內，且未經章程載明得召開股東會視訊會議者，公司召開視訊輔助股東會，應經董事會以董事三分之二以上之出席及出席董事過半數同意之決議行之。
因天災、事變或其他不可抗力情事，經經濟部公告公司於一定期間內，以視訊會議方式開會者，得不受第三項應以章程載明規定之限制。
發生前項經經濟部公告之情事時，公司經董事會決議召開股東會視訊會議，得辦理下列事項：
一、公司如有變更召集方式且已寄發或以電子文件傳送股東會召集通知者，得於本會指定之資訊申報網站公告股東會召集方式之變更。
二、公司如召開視訊股東會，對以視訊方式參與股東會有困難之股東提供以書面方式行使表決權之替代措施者，股東欲以書面方式行使表決權時，應先向公司提出申請，不適用公開發行公司股東會議事手冊應行記載及遵行事項辦法第五條第二項有關併同寄送給股東之規定。
三、其他經本會規定之必要緊急措施。
董事會以外之其他召集權人召集股東會視訊會議時，準用本章規定，並得不受第三項經董事會決議之限制。