金融監督管理委員會民國111年8月15日金管證發字第11103834264號

訂定依「證券交易法」第14條之5第1項第11款，發行人發放員工認股權憑證、限制員工權利新股及依「證券交易法」第28條之2第1項第1款買回股份轉讓予非具董事或經理人身分之員工，應提報審計委員會同意之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Subparagraph 11 of Paragraph 1 of Article 14-5 and Subparagraph 1 of Paragraph 1 of Article 28-2 of "Securities and Exchange Act", which stipulates relevant rules that an issuer issuing employee stock option certificates and new restricted employee shares and buying back its shares for transferring shares to its employees who are non-directors or non-managerial officers shall report to the audit committee (stipulation becomes effective from 15th, August 2022)