A1. The company has policy for payment of annual dividends at no less than fifty percent of the net profit after deduction of juristic person income taxes and allocation of reserve funds in compliance with the law. However, the company may consider dividend payments differing from the set policy, depending upon business performance, financial liquidity, economic conditions and necessity to use current capital in order to manage operations and expand the company’s business.

A2. Within 1 month after it is resolved by the general shareholders meeting.

A3. QTC will make payment of dividend to the shareholders by 2 methods: (i) by transferring to shareholders' designated bank accounts, or (ii) by cashier cheques.

A4. QTC is currently subject to 20% corporate income tax rate. Therefore, with such rate of corporate income tax, the individual shareholders receiving dividends are basically entitled to tax credit at the rate of 1/4.