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Mega ICBC
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III.
Major Shareholders of the Institutional Shareholders
As of December 31, 2015
Name of the Institutional Shareholders
Top Shareholders (Percentage of Shares Ownership)
Mega Financial Holding Co., Ltd.
Ministry of Finance, R.O.C. (8.40%)
National Development Fund, Executive Yuan, R.O.C. (6.11%)
Chunghwa Post Co., Ltd. (3.44%)
Fubon Life Insurance Co., Ltd. (3.22%)
Bank of Taiwan Co., Ltd. (2.46%)
Cathay Life Insurance Co., Ltd. (1.98%)
Nan Shan Life Insurance Co., Ltd. (1.90%)
Taiwan Tobacco & Liquor Corporation (1.56%)
China Life Insurance Co., Ltd. (1.52%)
Pou Chen Corporation (1.41%)
IV.
Policies for Employees’ bonuses and directors’ and supervisors’ remuneration
Employees’ bonus and directors’ and supervisors’ remuneration are recognised as expenses and liabilities, provided that
such recognition is required under legal obligation or constructive obligation and those amounts can be reliably estimated.
However, if the accrued amounts for employees’ bonus and directors’ and supervisors’ remuneration are different from
the actual distributed amounts as resolved by the Board of Directors that act on behalf of stockholders at the Board of
Directors’ meeting subsequently, the differences should be recognised based on the accounting for changes in estimates.