a)

The Company’s subsidiaries in Taiwan have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with ROC nationality. Under the New Plan, the Company’s Taiwan subsidiaries contribute monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance.

b)

The subsidiaries in mainland China have defined contribution pension plans (the “PRC Plan”) and contribute monthly an amount equal to 13% of employees’ monthly salaries and wages to an independent fund administered by a government agency. The PRC Plan is administered by the government of mainland China.

c)

Other than the monthly contributions, the Group does not have further pension liabilities under the New Plan and PRC Plan.