2723

Gourmet Master Co. Ltd.

10366

1829

102

102

102

102

1

2

3

4

5

5

6

7

10

17

18

23

24

28

29

32

65

73

93

98

1

103

103 6 6

18 29 ()

102

102

102

102

2

102

102

102

102

3

102 ()

102

102

102 ()

102 574,031,647 10%

516,628,482

1.3

102

4

()

()

()

()

5

6

Gourmet Master Co. Ltd.

() 15,114,334 2012 13,551,149

1,563,185 11.54%2013 574,032 2012

980,142 406,110 EPS 4.07 2013 12

31 767 2012 30

2013 28.93% 163.88%2013

1,489,931

2013 2013

410 ; 2013

2013

2013 4

2014

85 C

7

8

9

10

11

12

13

14

15

16

17

18

1. (2013

) A

1. ()

A

42.(j)

(k) 17 (e)

(l) 3(g)

42.(j)

(k) 17 (e)

61. (a)

192-1

61. (a)

19

102.

102.

108.

(iv)

108.

(iv)

20

21

Comparison Chart: Amendment and Restated Articles of Association and Fourth

Amended and Restated Articles of Association Amended and Restated

Articles of Association

Fourth Amended and Restated

Articles of Association Explanations

1. The Regulations contained

or incorporated in Table A

of the First Schedule of the

Companies Law (2013

Revision) shall not apply to

this Company.

1. The Regulations contained

or incorporated in Table A

of the First Schedule of the

Companies Law (as

amended) shall not apply to

this Company.

Revised per

Taiwan counsels

recommendation.

42.(j) granting of employee

stock options with an

exercise price per share that

is lower than the closing

price of shares of the

Company traded on the

Taiwan Stock Exchange as

of the grant date; and

(k) transfer of Treasury Shares

to the employees of the

Company and/or of the

Company's Subsidiary(ies)

for a consideration that is

less than the consideration

paid by the Company in

accordance with Article

17(e); and

(l) issuance of any shares to

the employees of the

Company and/or its

Subsidiaries with deferred

rights or subject to

restrictions in accordance

with Article 3 (g).

42.(j) granting of employee

stock options with an

exercise price per share that

is lower than the closing

price of shares of the

Company traded on the

Taiwan Stock Exchange as

of the grant date; and

(k) transfer of Treasury Shares

to the employees of the

Company and/or of the

Company's Subsidiary(ies)

for a consideration that is

less than the consideration

paid by the Company in

accordance with Article

17(e).

Revised per

Taiwan counsels

recommendation.

61.(a) The Board shall consist

of not less than five (5)

directors, at least two (2) of

which shall be Independent

Directors and the total

number of Independent

Directors shall not be less

than one-fifth (1/5) of the

total number of Directors,

and the Company shall

adopt the candidate

nomination mechanism as

61.(a) The Board shall consist

of not less than five (5)

directors, at least two (2) of

which shall be Independent

Directors. There shall be

no maximum number of

Directors unless otherwise

determined from time to

time by the Members in

general meeting. When a

Member is a corporate

entity, it may be elected as

Revised per

Taiwan counsels

recommendation.

22

Comparison Chart: Amendment and Restated Articles of Association and Fourth

Amended and Restated Articles of Association Amended and Restated

Articles of Association

Fourth Amended and Restated

Articles of Association Explanations

provided by Article 192-1

of the ROC Company Law

for the election of the

Independent Directors.

There shall be no maximum

number of Directors unless

otherwise determined from

time to time by the

Members in general

meeting. When a Member

is a corporate entity, it may

be elected as a corporate

Director provided that it

shall designate at least one

natural person as its

authorized representative to

act for and on its behalf as a

Director. The authorized

representative of a

corporate Member may also

be elected as a Director in

its own individual capacity.

If a corporate Member

designates more than one

representatives, all of the

representatives are eligible

to be elected as Directors in

their own individual

capacity.

a corporate Director

provided that it shall

designate at least one

natural person as its

authorized representative to

act for and on its behalf as a

Director. The authorized

representative of a

corporate Member may also

be elected as a Director in

its own individual capacity.

If a corporate Member

designates more than one

representatives, all of the

representatives are eligible

to be elected as Directors in

their own individual

capacity.

102.No dividend shall bear

interest against the

Company. All unclaimed

dividends may be invested

or otherwise made use of

by the Directors for the

benefit of the Company

until claimed. Any dividend

unclaimed by a Member

five (5) years after the

dividend payment date shall

revert to the Company.

102.No dividend shall bear

interest against the

Company. All unclaimed

dividends may be invested

or otherwise made use of

by the Directors for the

benefit of the Company

until claimed. Any dividend

unclaimed by a Member

five (5) years after the

dividend payment date shall

revert to the Company.

Revised per

Taiwan counsels

recommendation.

23

24

(

)

()

25

26

2.

2.

1.5

2

2.

1.5

2

27

28

()

()

365

()

()

()

365

()

()

()

()

()

29

()

1.

2.

3.

4.

30

1.

2.

3.

4.

5.

6.

26

1.

2.

3.

4.

5.

31

1.

2.

3.

1.

2.

3.

32

()

()

Gourmet Master Co. Ltd.

( 2013 6 11 )

1. Gourmet Master Co. Ltd.

2. Grand Pavilion Commercial Centre, Oleander Way, 802

West Bay Road, P.O. Box 32052, Grand Cayman KY1-1208, Cayman Islands,

British West Indies.

3.

4. () 27 2

5.

6.

7.

8. 85 8 5

10

()

33

Gourmet Master Co. Ltd.

()

( 2013 6 11 )

1. () A

2.

(a)

(i)

(

)

(ii)

(iii)

(iv)

(v)

34

(vi) 37(4)

37(5)(e)

(i)

37(3)(g)

(ii) 37(3)(c)

(iii) 37(5)(f)

(vii)

(viii) 91

(ix) 61(b)

108

(x)

(xi)

(xii)

(xiii)

(xiv)

35

(xv)

(xvi)

(xvii)

(xviii)

(

)

(xix)

(xx)

(xxi)

(xxii)

(xxiii)NTD

(xxiv) (

)

36

(xxv) 50

(xxvi) 40

(xxvii)

(xxviii)

(xxix)

()

(xxx) 10

(xxxi) (

)

(

)

(xxxii)

(xxxiii)

(b)

(c)

(i)

(ii)

(iii)

37

(iv)

(v)

(d)

(e) (2003 ) 8

3. (a) () ( 3(b) )

(

)

(b) (

)

(c)

(d) 37

(

)

(e)

8,500,000

(f) (

)

(g)

/(

38

)

(h)

(i) /

(j)

4.

5. ()

()

6.

()

(

)

7. ( 18 )

(

)

7A.

7B.

()

39

7C.

40

40

8.

(

)

9A.

9B.

9C. (1)

(2)

(3) (

)

9D.

(a)

(b)

()

40

(

)

(c)

9E.

9F. 127

10.

11.

12.

13.

7

14.

15.

(a)

(b)

13

(c)

16. ()

()

41

()

17.

(a) /()

55

(b)

(

17 (g)) 55

(b)

(c)

(d)

(i)

(ii)

(iii)

(e) 17 (d)(iii)

17 (e)

(i)

42

(ii)

(iii)

(iv)

(f)

(g) /()

(i)

()

(ii)

17(g)

17(g)/

18. (

) ()

()

()

() 10%

15%

43

18

()

()

19.

(10%)

()

20.

21.

22.

(

)

23.

24

25

44

24. (

)

()

25.

()

()

26.

()

49

27.

28

28. 103

(a)

(b)

(c)

(d)

45

(e)

(f)

(g)

(h)

(i) 103

()

(j) 17 (e)

(k)

29. ( 30 )

30.

31. ()

32.

33.

34.

35.

46

36.

37.

38.

39. (a)

(b)

(c)

/

(d)

40. (a)

30

(b)

()

30

41. 30

47

(a)

(b)

(c)

42. 103

(a)

(b)

(c)

(d) 103

(e)

(f)

(g)

(h)

(i)

(j)

(k) 17 (e)

43. []

44.

()

48

45.

46

46.

49

47.

49

49

48.

49.

()

(

)

()

50. (a)

49

(b)

51. 49

49

52. 49

53.

54.

()

55.

(a)

(b)

(c)

50

(d)

(e)

56.

57.

58. ()

()

59. 58 55

55

56 57

55

60.

61. (a)

(b)

(c)

51

(d) (

)

(i)

()

(ii)

(iii)

(iv)

62. ()

/

/

(i)

(ii)

63. ( 80

)

64.

65.

66.

67.

52

68.

69.

70. (a)

(b)

71 (c)(d)

71. (a)

(b)

(c)

(d)

72.

53

73. (a) (

)

(

)

(b)

(c)

()

(d)

() () ()

74.

(a)

(b)

(c)

75.

(i)

(ii)

(iii)

54

(iv)

76.

77. (

)

78.

78

(a)

(b)

(c)

(d)

(e)

(f)

79. () ()

80.

(a)

(b)

55

(c)

(d)

(e)

(f) 62

81.

82.

83

83. 3

84.

85.

86. (a)

(b)

56

87.

88.

89.

90.

91.

92.

(a)

(b) ()

(c)

57

93. (a)

(b)

(c)

94.

95. 103

(i)

(ii)

(a)

(b)

(c)

96. 55

58

97.

98. ()

()

99.

100.

()

()

101. 28

102.

103.

(

)

()

59

104.

105.

106.

()

107.

108.

(i)

(ii)

(iii)

(iv0

109.

110. (a)

71 (c)(d)

(b)

//

60

111.

112.

113. /

(a)

(b)

(c)

(d)

114.

115.

116.

117.

118.

()

61

119.

120.

(

)

121.

122.

()

()

()

(a)

62

(b)

(c)

()

(d)

122

123.

124.

125.

() ()

126.

(a) ()

(b)

63

127.

128.

3(b)

129.

/

130.

131.

71 (c) 71 (d) 70 (b)/

110 (a)

71

64

(c) 71 (d) 70 (b)/ 110 (a)

--

65

82

66

87

(

)

67

68

-

-

69

-

70

-

71

()

72

73

-

-

1.

()

2.()

3.

4.

5.

6.

7.

8.

1.

()

2.

74

3.

4.

5.

6.

7.

1.

2.

2.1.

2.2.

2.3.

75

3.

4.

4.1.

4.2.

4.3.

4.3.1.

4.3.2.

76

4.4.

4.5.

4.6 1.5

1.

2.

2.1.

()

2.2.

()

2.3.

3.

77

4.

4.1.

4.2.

4.3. 1.5

1.

1.5

2.

2.1.

2.2.

2.3. 3.1. 3.4. 3.6

2.4.

78

2.5.

2.6.

2.7.

2.

2.8. 1.5

2

3.

3.1.

3.1.1.

3.1.2.

3.2.

79

3.3. 3.1. 3.2.

3.4. 3.1.3.2.

3.5. 3.7.

3.4.1.

3.4.1.1.

3.4.1.2.

3.4.1.3

3.4.2.

3.5. 3.1. 3.4. 3.6.

80

3.5.1.

3.5.2.,

3.5.3. 3.5.1. 3.5.2.

3.6.

3.13.2 3.3.

3.6.1.

3.6.2.

3.6.3.

3.7.

3.5.

1.

2.

2.1.

81

2.2.

2.3.

3.

4.

4.1.

4.2.

4.3.

4.4. 1.5

82

1.

1.1.

1.1.1.

(

)

1.1.2.

1.2.

1.3.

1.3.1.

1.3.1.1.

A.

B.

C.

D.

E.

1.3.1.2.

A.

B.

C.

D.

83

E.

1.3.1.3. :

1.3.1.4.

A.

USD 60 (

)()

USD 300 (

)()

/ USD 60 (

)

USD 300(

)

B.

C.

1.3.2.

1.3.3.

1.3.3.1.

A.

B.

C.

84

1.3.3.2.

1.3.4.

1.3.4.1.

A.

B.

1,000

1.3.4.2.

A.

B.

C.

D.

30

2.

2.1.:

:

2.1.1.

2.1.2.

85

2.1.3.

2.2.:

2.3.:

(

)

2.4.

2.5.

2.5.1.

2.5.2.

2.5.3.

2.5.4.

2.6.

2.7.:

3.

3.1.

3.2.

86

4.

4.1.

()

4.2.

5.

5.1.

5.1.1.

5.1.2.

5.2.

5.3.

5.4.

4.2.5.1.

5.2.

1.

1.1.

87

1.2.

1.1.

2.

2.1.

2.1.1. 2.1.2.

2.1.1.

2.1.2.

2.1.3.

2.2.

88

2.3.

2.3.1.

2.3.2.

2.3.3.

2.3.4.

2.3.5.

2.3.6.

2.4.

2.4.1.

2.4.2.

2.4.3.

2.4.4.

2.4.5.

2.4.6.

89

2.5.

2.6.

2.1.

2.2.2.5.

1.

1.1.

1.2.

1.3.

1.4.

1.4.1.

1.4.2.

1.4.3.

1.4.4.

1.4.5.

90

1.5.

1.5.1.

1.5.2.

1.5.3.()

1.5.4.()

2.

1

3.

3.1.

3.2.

3.3.

3.4.

3.5.

3.5.1.

3.5.2.

3.5.3.

4.

91

4.1.

4.2.

4.3.

4.4.

4.5.

4.6.

4.7.

4.8.

1.

2.

3.

4.

()

92

~

93

-

()

()

()

()

()

(

)()

(

)365

94

()

()

()

()

()

()

()

()

()

()

95

()

()

()

()

()

()

()

96

10

10()

10

97

()

()

()

98

103 4 8

2013.06.11 3 20,214,898 14.32%

20,214,898 ( 2)

14.32 %

Henderson I Yield Growth Limited

2013.06.11 3 12,477,825 8.84% 12,477,825 8.84%

Infinity Emerging Markets Limited

2013.06.11 3 32,394,635 22.96 % 32,394,635 22.96 %

2013.06.11 3 100,000 0.07% 100,000 0.07%

2013.06.11 3

2013.06.11 3

2013.06.11 3

2013.06.11 3

2013.06.11 3

2013.06.11 3

1. 103 4 8 141,120,000

2. 5,016,373

3. 70,203,731 ( 5,016,373 )

85002014__012014__ 051303_CN03_EN04_05_06_07___ 20140305from08-1_MOU08-2__CN version of Gourmet Master AoA-2013_April Revision09_10_ 11_ 12__II13-