AMIDA
股息及紅利之分派，以各股東持有股份之比例為準。公司無盈餘時，不得分派股息及紅利。
公司年度如有獲利，應提撥不低於百分之十為員工酬勞，提撥不高於百分之三為董事監察人酬勞，但公司尚有累積虧損時，應預先保留彌補數額。
前項員工酬勞得以股票支付之，於分配員工股票酬勞時，得包括符合一定條件之從屬公司員工。
本公司年度總決算如有盈餘，應先提繳稅款，彌補以前年度虧損，次提百分之十為法定盈餘公積，但法定盈餘公積已達公司資本總額時，不在此限，其餘除派付股息外，如尚有盈餘，剩餘部分併同期初未分配盈餘為股東累積可分配盈餘，由董事會擬定盈餘分配案提請股東會決議分配之。
本公司將考量公司所處環境及成長階段，因應未來資金需求及長期財務規劃，並滿足股東對現金流入之需求，就二十八條之一可分配盈餘分派股東股利，其數額以不低於當年度稅後盈餘百分之十為原則，且其中現金股利不得低於股利總額之百分之十，惟此項盈餘分派之種類及比率，得視當年度實際獲利及資金狀況經股東會決議調整之。
The distribution of dividends and bonuses shall be based on the proportion of shares held by each shareholder. When the company has no surplus, no dividends and bonuses will be distributed.
If the company makes annual profits, it should allocate no less than 10% for employee compensation, and no more than 3% for directors and supervisors. However, when the company still has accumulated losses, it should reserve the amount of compensation in advance.
The employee compensation in the preceding paragraph can be paid in stocks, and when allocating employee stock compensation, employees of affiliated companies who meet certain conditions may be included.
If there is a surplus in the company's annual final accounts, it should first pay taxes to make up for the previous year's losses, and then add 10% to the statutory surplus reserve, but this is not the case when the statutory surplus reserve has reached the total capital of the company. In addition to the payment of dividends, if there is still surplus, the remaining part and the undistributed surplus at the beginning of the same period will be the cumulative distributable surplus of shareholders, and the board of directors shall draft a surplus distribution plan and submit it to the shareholders meeting for distribution.
The company will consider the company’s environment and growth stage, in response to future funding needs and long-term financial planning, and meet shareholders’
demand for cash inflows, and distribute shareholder dividends in respect of the distributable surplus under Article 28, the amount of which shall not be less than The after-tax surplus for the current year is the principle of 10%. And the cash dividend shall
not be less than 10% of the total dividend. However, the type and ratio of this surplus distribution may be adjusted by the resolution of the shareholders meeting based on the actual profit and capital situation of the year.