Any profit made by the Company for each fiscal year shall, after deduction of tax, be applied first towards making up any losses incurred by the Company in previous years, secondly 10% of the balance thereof shall be retained as the legal reserve, and set aside or reverse the special reserve in compliance with regulations, together with the accumulated unallocated profit of the previous period, shall be allocated surplus profit pursuant to the proposal made by the Board of Directors and adopted by the Shareholders at their meeting.

Stockholders' dividends shall be distributed in cash dividends and stock dividends, with the cash dividend at least 10% of the total amount of distribution.