Benefit measures:

• Employees are entitled to labor insurance, National Health Insurance, and group insurance at the first day of work.
• The Company allots benefit funds to Staff Benefit Committee in accordance with laws, provides gifts for Chinese new year and holidays, and offers marriage and funeral allowances, as well as domestic and overseas traveling activities and allowances. The Company has employee restaurant, convenience store, medical office, breast-feeding room, employee training room, large-sized indoor and outdoor parking spaces, and other facilities.
• The Company provides staff with annual health check-ups, and arranges doctors to offer consulting services on site, to allow its staff to feel the care, thus, the Company has a harmonious labor relation since its establishment.

Retirement system and implementation:

• Subject to the "Labor Standards Act," the Company has formulated the measures for retirement, which applies to all formal employees before the "Labor Pension Act" is implemented on July 1, 2005. The Company engages actuary to evaluate and calculate labor retirement pension reserve in accordance with ROC Financial and Accounting Rules - No. 18 Announcement, makes actuarial evaluation report, establishes Labor Retirement Reserve Supervision Committee, and allots retire funds on monthly basis in the amount equaling to 2% to 15% of the total salaries of each month, which are deposited in the special account Trust Department Bank of Taiwan in the name of Labor Retirement Reserve Supervision Committee.
• (2)Since July 1, 2005, new labor pension system is be implemented in accordance with law. The Company has established a defined contribution retirement plan in accordance with the "Labor Pension Act," which is applicable to the employees with ROC nationality. The Company withdraws labor pension in the amount no lower than 6% of salary for each month for the employees to whom the retirement system stipulated by "Labor Pension Act" applies.

Protective measures at work environment and employees' personal safety:

• (1)The Company has obtained ISO 45001 certification, and it carries out protection in terms of working environment and staff's personal safety, and has detailed procedures and management measures.
• (2)The Company implements safety and health management, complies with safety and health laws and regulations and other requirements, undertakes to make improvement continuously by following the ideas of prevention of danger and participation by staff, and strives to create a safe and healthy working environment.
• (3)The company provides education and trainings, to allow all employees to discover their potential and to fully take advantage of their expertise at work, the company also provides a variety of learning courses to help them to get knowledge, skills, and innovation ability, for the cornerstone of company's long run development.
• (4)There are 24-hour security personnel in the factory, and safety management is carried out for the personnel entering and going out of factory.
• (5)The Company has formulated a set of specifications for electronics industry or the industries with electronics as their main components and for its or their supply chain in accordance with Responsible Business Alliance's (RBA) Code of Conduct, so as to ensure the safety in the working environment, that workers are respected with dignity, and that business operation is environmentally friendly and ethical. The Company adopts the Code of Conduct basically for the purpose that all of its business and operating activities must comply with the laws, rules and regulations of the state where it operates. In addition to compliance with laws, the Code of Conduct encourages participants to pro-actively use internationally recognized standards to promote social and environmental protection responsibilities as well as business ethics. The Code of Conduct is based on UN Guiding Principles on Business and Human Right, and its contents are taken from different key international human right standards, including the International Labor Organization's ("ILO") "Declaration on Fundamental Principles and Rights at Work" and "UN Universal Declaration of Human Rights." RBA undertakes to regularly collect feedback from stakeholders, and implementing and continuously developing its Code of Conduct.
  

  The Code of Conduct is composed of five parts :

  Chapters A, B, and C respectively outline labor, health, and safety issues, as well as environmental standards. Standards on business ethics are provided in Part D; Part E outlines the elements necessary for an appropriate management system to implement the guidelines.