Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 60-7

When the FSC grants effective registration for an issuer registering the issuance of new restricted employee shares, the issuer shall, on the day following the day of receipt of the effective registration, publicly announce the main content of the issuance rules, and shall simultaneously announce any possible dilution of shareholders’ equity.After the registration has become effective for the issuer’s issuance of new restricted employee shares, the issuer shall, on the day following the date of issuance of the shares, input the status of the issuance into the website specified by the FSC for reporting of information.After issuing the new restricted employee shares, the issuer shall, on the day following the time that the employees meet the vesting conditions, input the status of the lifting of the restrictions on the new restricted employee shares into the website specified by the FSC for reporting of information.If an issuer redeems or buys back already-issued new restricted employee shares pursuant to Article 60-1, paragraph 2, it shall, on the day following the redemption or buyback of the shares, input the status of the redemption or buyback into the website specified by the FSC for reporting of information.
中文原文 發行人募集與發行有價證券處理準則第60-7條
發行人申報發行限制員工權利新股,經本會申報生效後,應於申報生效到達日之次日,公告其發行辦法之主要內容,且應將對股東權益可能稀釋之情形併同公告。
發行人發行限制員工權利新股經申報生效後,應於新股發行日之次日,將發行情況輸入本會指定之資訊申報網站。
發行人發行限制員工權利新股後,應於員工達成既得條件時之次日,將限制員工權利新股之解除限制情況輸入本會指定之資訊申報網站。
發行人依第六十條之一第二項收回或收買已發行之限制員工權利新股,應於收回或收買股份之次日,將收回或收買情況輸入本會指定之資訊申報網站。

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