The Company must make payment of the dividend to the shareholders at a rate of not less than 40% of net profit of the Company’s financial statements after deducting taxes, legal reserves and other reserves (if any). However, such dividend payment is subject to change due to performances, financial status, liquidity, necessities in using working capital for implementing the investment plan and future business expansion, market conditions, appropriateness, and other factors relating to the Company’s operations and management, provided that the Company must have sufficient cash for its business operation and such operation must create the highest interests to shareholders as agreed and approved by the Board of Directors and/or the shareholders of the Company. The resolution of the Board of Directors approving the dividend payment must be presented to the Shareholders’ Meeting for an approval, except for interim dividend payments, which the Board of Directors has the authority to approve the interim dividend payment. Such dividend payments must be reported to shareholders at the next shareholders’ meeting.