The company has a pension system for regular employees and forms a “Labor Retirement Reserve Supervision Committee” in accordance with the relevant provisions of the Labor Law. The retirement reserve is paid on a monthly basis and the account is stored in Bank of Taiwan Co., Ltd. Since July 1994, the new system of labor retirement has been implemented according to law. The employees who apply the new system of labor retirement have their service years determined. The company will pay the pension to the labor pension by no less than 6 percent of the monthly salary to each employee’s Special account.