Exhibit 10.1

Approval Notice of Credit Line

Approval Notice of Credit Line

Exhibit 10.2

Taishin International Bank

General Agreement for Financial Transaction

Taishin International Bank

General Agreement for Financial Transaction

The Customer and Taishin International Bank (hereinafter referred to as “the Bank”) agree to use this General Agreement for Financial Transaction (hereinafter referred to as “this Agreement”) as the standard of both parties in terms of Financial Transactions that have been made or to be made. All requirements, instructions, confirmations, transactional contracts and other documents signed or issued by the Customer apply to all promises of this Agreement and constitute one part of this Agreement, unless otherwise expressly stated in this Agreement. All transactions made in accordance with this Agreement and confirmations that proved transactions, along with this Agreement, constitute the single consensus between the Customer and the Bank.

Chapter I General Terms and Conditions

Unless otherwise specified, the following definitions will apply to the situations below within this Agreement and Individual Transactional Contracts:

Except as otherwise provided in this Agreement or in the Confirmation Letters of the individual transaction contracts, the terms used in this Agreement and the Confirmation Letters of the individual transaction contracts shall give priority to the application of the latest version of the definitions made by International Swaps and Derivatives Association, Inc. (or ISDA) whenever applicable, or shall be interpreted in accordance with relevant laws of the Republic of China or current market practices.

Matters that are not covered in this Agreement are subject to the Confirmation Letters of individual transactions, condition descriptions/product descriptions or current market practices. If there are any inconsistencies between provisions, the following order of priority shall apply: verbal or written transaction contracts (including Confirmation Letters), special provisions under this Agreement, General Provisions under this Agreement.

When an individual transaction is completed, the following transaction methods apply unless otherwise specified in the confirmation of individual transaction:

For all kinds of payments (including but not limited to delivery payments, fees, or losses, etc.) incurred by various transactions according to this Agreement and related terms, the Customer agrees and authorizes the Bank to deduct payment from one of the Customer's deposit accounts in the Bank on the payment date, and this Agreement is used as a proof of authorization. When different currencies conversion is involved, the exchange rate is determined by the Bank based on the fair market price principle.

Except as agreed by the Bank or otherwise agreed in the individual transaction contracts, the individual transaction contracts made by the Customer pursuant to this Agreement shall not be terminated in advance before the agreed Maturity Date. If the Bank agrees to terminate a contract in advance, the costs, losses or service charges incurred by the Bank shall be borne by the Customer, and the costs or losses shall include the costs incurred by the Bank in writing off the hedge part of the commodity. The Customer may get a return rate lower than the preset rate of the commodity, or even a negative return rate.

This Agreement and all individual transaction contracts consider the Bank as the Calculation Entity. The Calculation Entity shall perform duties in good faith and according to reasonable business practices, and it is not deemed as an agent or counselor for anyone during the performance of the duties under this Agreement and individual transaction contracts. If the Calculation Entity’s decisions or determinations have no deliberate or gross faults, they shall have absolute binding force on the Customer.

The Customer agrees and acknowledges that all telephone conversations between the Customer and the Bank’s personnel that are related to the Customer’s individual transactions as well as any verbal notices will be electronically recorded by the central recording system (whether there is an automated verbal warning device or not). The Customer agrees that such records are used as either party’s evidences for disputes or litigations between the Customer and the Bank.

The rights and obligations arising from this Agreement and individual transaction contracts shall not be assigned to others by the Customer without written consent of the Bank. If the Bank has to make such assignments of interest because of business combination or other similar activities or events, the Bank should notify the Customer of such assignments in writing, and the notice shall be binding on the Customer.

No delay or omission (including delay, not exercising any rights, fault tolerance or other reasons) by the Bank or any of its personnel, assignees or representatives in exercising any rights under this Agreement shall operate as a waiver of these rights by the Bank or exempt the Customer from related obligations.

The Customer agrees that the Bank's accounts collection and payment activities, computer processing activities or other accompanying activities related to this Agreement (including but not limited to data input, processing and input of the information systems, development, monitoring and maintenance of the information systems, and the logistics work for processing the business-related information, customer information inputting, form printing, packaging, delivery and mailing, collection of creditor's rights receivable, internal auditing, data storage for forms and vouchers, electronic channel service and other outsourced businesses approved by the competent authority, etc.) can be handled by a appropriate third party, which is entrusted by the Bank when the Bank deems it necessary, in accordance with the related laws. The name of that outsourcing company (organization) that has commission of authority, cooperation or other relationships with the Bank will be disclosed by the Bank on its website in accordance with related laws.

Taxes resulting from this Agreement or individual transaction contracts, unless otherwise stipulated in this Agreement or individual transaction contracts (including confirmation), shall be undertaken respectively by both parties in accordance with relevant laws; and unless otherwise agreed in written consent by the Bank, the Customer shall not, for any reason, require the Bank to undertake the taxes that the Customer must bear.

The headline used in this Agreement is for convenience of reference and shall not affect the exact content and its interpretation in this Agreement.

This Agreement is in duplicate. The original one is kept by the Bank, while the copy (including the "Taishin Financial Holdings and Its Various Subsidiaries Confidentiality Measures for Customer Information") is kept by the Customer.

The Customer can contact the original branch, original sales unit that undertake the transactions or call customer complaint processing line: (02)2700-3166 (business hours: 09:00 a.m. - 17:30 p.m. from Monday to Friday).

Chapter II Special Agreed Terms

❑Chapter I Article 3 Item 3 Terms of electronic transmission system confirmation does not apply.

❑Chapter I Article 3 Item 3 Terms of electronic transmission system confirmation applies. The Customer agrees to confirm each transaction contract under this Agreement via electronic transmission system, and specifies following email accounts to receive notification of relevant information. In case of inconsistency between following email accounts and accounts of the Customer recorded on the application of corporate financial services network at the Bank, the following email accounts shall prevail to receive transaction information under this Agreement.

❑The "loss deposit" referred to in Chapter I Article 6 does not apply.

þThe "loss deposit" referred to in Chapter I Article 6 applies.

The "loss limit" is in or equivalent amount in other currencies.

The "loss limit" of hedge Financial Transaction is USD 600,000 or equivalent amount in other currencies.

The "loss limit" of non-hedge Financial Transaction is in or equivalent amount in other currencies.

The Bank is entitled to adjust the amount of each "loss limit" mentioned above or valuation date at any time, and shall notify the Customer via verbal/written notice.

❑ The name and address of the process agent referred to in Chapter I Article 24 shall be: .

❑ Chapter II Article 1 Special provisions of Currency Option transaction does not apply.

❑ Chapter II Article 2 Special provisions of Structured Product transaction does not apply.

❑ Other provisions:

The Customer hereby declares that he/she has carefully read this Agreement and terms and conditions listed in relevant documents, including but not limited to, each provision (including special provisions for the Customer's information) under "Other special provisions" in Article 3 of Chapter II and Description, Risks Disclosure Statement and Advance Notice of Financial Derivatives (Appendix 1) (sign here), the Customer fully understands the content of this Agreement and accepts its clauses, and that he/she confirms to have been fully aware of risks arisen from engaging in derivatives transactions, agrees to assume risks of related investment and be liable for losses resulted from transactions. The Customer hereby declares that he/she has already acquired a copy of this Agreement, including Description, Risks Disclosure Statement and Advance Notice of Financial Derivatives.

Kind Regards,

Taishin International Bank

The Customer:

The Representative:

Address:

If the Customer is a trust company on behalf of its raised funds/private placements, and signs this Agreement jointly with the custodian bank, then this Agreement (appendix included) constitutes an agreement between securities investment trust fund (unified number: ) and the Bank on financial derivatives transactions.

Date: November 27, 2025

Appendix 1

Description, Risks Disclosure Statement and Advance Notice of Financial Derivatives

(Taishin International Bank hereby requests the Customer to carefully read this description, risks disclosure statement and advance notice)

"Financial Transaction" or "transaction" defined in this Agreement refers to Financial Transactions made from time to time between the Bank and the Customer, including but not limited to Spot or Forward transactions of Currency, Currency exchange, Currency Options, Forward Rate Agreement, Interest Rate Swap, Cross Currency Swap, asset swap, Structured Products, Credit Derivatives, Equity Derivatives, Commodity Derivatives, and all other financial derivative transaction contracts, with individual transaction types as follows. See product description or Transaction Confirmation of individual transactions for other matters not covered. Following gains and losses situational analysis for Financial Transactions (results of gains and losses situational analysis does not guarantee future performance) assumes that:

Transactions that specify a future Business Day as the Settlement Day on the trade date, which deal with substantive settlement or balance settlement at a specific price and specified amount.

Example 1: The Customer buys in (or sells out) agreed notional amount at an agreed price on Forward Settlement Day.

Settlement situation:

The Customer buys in (or sells out) agreed notional amount in {Currency 1}, and sells out (or buys in) agreed notional amount in [Currency 2] on Forward Settlement Day

Gains and losses analysis: [relatively poor]

In the event of Spot rate less (or greater) than Forward rate on product Settlement Day, then absolute value of the "notional amount x (Spot rate - Forward rate)" valued in [Currency 2] is Customer's potential settlement losses from the transaction. If currencies exchange is required for contract transactions calculated, then the result might be subject to exchange rate fluctuation, which will result in further gains or losses.

Gains and losses analysis: [relatively good]

In the event of Spot rate greater (or less) than Forward rate on product Settlement Day, then absolute value of the result of "notional amount x (Spot rate - Forward rate)" valued in [Currency 2] is Customer's potential settlement gains from the transaction. If currencies exchange is required for contract transactions calculated, then the result might be subject to exchange rate fluctuation, which will result in further gains or losses.

Example 2: The Customer conducts a non-deliverable Forward transaction that buys (or sells) an agreed notional amount on the Forward settlement date

Settlement situation:

The Customer receives or pays "(fixing (or Forward) rate - Forward (or fixing) rate) x agreed notional amount/fixing rate" in [Currency 1] based on the fixing rate on the Forward settlement date

Gains and losses analysis: [relatively poor]

Assuming that the fixing rate on the product Fixing Date is less (greater) than the Forward rate, the absolute value of the result of "notional amount x (fixing rate - Forward rate)/fixing rate" valued in [Currency 1] shall be the settlement losses of the Customer from the transaction.

Gains and losses analysis: [relatively good]

Assuming that the fixing rate on the product Fixing Date is greater (less) than the Forward rate, the absolute value of the result of "notional amount x (fixing rate - Forward rate)/fixing rate" valued in [Currency 1] shall be the settlement gains of the Customer from the transaction.

Potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

If the market price on the settlement date is not in favor of the Customer's settlement, the Customer may suffer a settlement loss at the end of the period with an amount that has no upper limit.

Transactions that buy (or sell) a specified amount of foreign exchange in the Spot market, and at the same time sell (or buy) equivalent amount of foreign exchanges in the Forward market.

Example: A transaction that buys (sells) and sells (buys) the same amount of a Currency at the same time, but on different settlement dates. The Customer conducts a transaction that buys/sells (or sells/buys) an agreed notional amount in [Currency 1] in exchange for [Currency 2] in the Spot market and the Forward market at the same time

Settlement situation:

The Customer buys (or sells) an agreed notional amount in [Currency 1], and sells (or buys) the amount of "agreed notional amount x exchange rate at the beginning of the period" in [Currency 2].on the Spot settlement date

Gains and losses analysis: [relatively poor]

The cost of the Customer's debit and credit in [Currency 1] and [Currency 2] is the Forward rate point of the swap rates at the end and the beginning of the period.

Without consideration of the swap rate at the beginning of the period, assuming that the Spot rate on the final swap date is less (or greater) than the final swap rate, the absolute value of the result of "notional amount x (Spot rate - final swap rate)" valued in [Currency 2] shall be the Customer's losses of market price from the transaction.

Gains and losses analysis: [relatively good]

The cost of the Customer's debit and credit in [Currency 1] and [Currency 2] is the Forward rate point of the swap rates at the end and the beginning of the period.

Without consideration of the swap rate at the beginning of the period, assuming that the Spot rate on the final swap date is greater (or less) than the final swap rate, the absolute value of the result of "notional amount x (Spot rate - final swap rate)" valued in [Currency 2] shall be the Customer's gains of market price from the transaction.

Potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

◎The cost of the Customer's debit and credit in [Currency 1] and [Currency 2] is the Forward rate point of the swap rates at the end and the beginning of the period. Without consideration of the swap rate at the beginning of the period, if the market price on the final swap date is not in favor of the Customer's settlement, the Customer may suffer a loss of market price at the end of the period with an amount that has no upper limit.

Transactions that use different interest rate indexes of a single Currency for purpose of swap to exchange a specified amount of interest or interest differential on a regular basis over a period of time. The types of Interest Rate Swap may be fixed-for-floating Interest Rate Swap, fixed-for-fixed Interest Rate Swap, and floating-for-floating Interest Rate Swap.

Example: The Customer conducts an Interest Rate Swap transaction in which the Customer pays a fixed (or floating) interest rate of the notional amount, and receives a floating (or fixed) interest rate on a regular basis over a certain period of time

Settlement situation:

The Customer pays (or receives) "an agreed notional amount x fixed rate x number of days based on the fixed interest rate", and receives (or pays) "the notional amount x floating rate x number of days based on floating interest rate" on the settlement date of each period; both parties swap the interest rate at regular intervals during the agreed period

Gains and losses analysis: [relatively poor]

Assuming that the Customer regularly pays a fixed (or floating) interest rate and regularly receives a floating (or fixed) interest rate from the first period (inclusive) to the last period (inclusive) of the first year, if the paid interest rate is greater than the received interest rate, then the analysis of differential gains and losses of the transaction shall be the cumulative losses (before tax) of the Customer in that year: (the paid interest rate - the received interest rate)%.

Gains and losses analysis: [relatively good]

Assuming that the Customer regularly pays a fixed (or floating) interest rate and regularly receives a floating (or fixed) interest rate from the first period (inclusive) to the last period (inclusive) of the first year, if the received interest rate is greater than the paid interest rate, then the analysis of differential gains and losses of the transaction shall be the cumulative gains (before tax) of the Customer in that year: (the received interest rate - the paid interest rate)%.

Potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

If any paid interest rate of the Customer is greater than the received interest rate during the period of the contract, the Customer may suffer a settlement loss in that period with an amount that has no upper limit.

Transactions that exchange a specified amount of principal and interest between different currencies over a period of time, and may be an actual delivery or a balance settlement.

Example: The Customer conducts a Cross Currency Swap transaction in which the Customer buys/sells (or sells/buys) a specified amount of [Currency 1] in exchange for [Currency 2] over a period of time

Settlement situation:

[Notional amount 1] is the agreed notional amount of [Currency 1]

[Notional amount 2] is the [Currency 2] notional amount of [notional amount 1] x swap rate at the beginning of the period

[Notional amount 3] is the [Currency 2] notional amount of [notional amount 1] x swap rate at the end of the period

The Customer buys (or sells) [notional amount 1] and sells (or buys) [notional amount 2] on the Spot settlement date, and sells (or buys) [notional amount 1] and buys (or sells) [notional amount 3] on the Forward settlement date;

And the Customer regularly pays (or receives) a [Currency 1] interest of [notional amount 1] x [Currency 1] interest rate x number of days based on [Currency 1] interest rate, and the Customer regularly receives (or pays) a [Currency 2] interest of [notional amount 2] x [Currency 2] interest rate x number of days based on [Currency 2] interest rate

Gains and losses analysis of Interest Rate Swap

From the first period (inclusive) to the last period (inclusive) of the first year, the Customer regularly pays (or receives) [Currency 1] interest rate, and regularly receives (or pays) [Currency 2] interest rate.

Principal swap gains and losses analysis 1:

The cost of the Customer's debit and credit in [Currency 1] and [Currency 2] is the Interest Rate Swap.

Without consideration of the swap rate at the beginning of the period, assuming that the Spot rate on the final swap date is less (or greater) than the final swap rate, the absolute value of the result of "[notional amount 1] x (Spot rate - final swap rate)" valued in [Currency 2] shall be the Customer's losses of market price from the transaction.

Principal swap gains and losses analysis 2:

The cost of the Customer's debit and credit in [Currency 1] and [Currency 2] is the Interest Rate Swap.

Without consideration of the swap rate at the beginning of the period, assuming that the Spot rate on the final swap date is greater (or less) than the final swap rate, the absolute value of the result of "[notional amount 1] x (Spot rate - final swap rate)" valued in [Currency 2] shall be the Customer's gains of market price from the transaction.

Potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

◎Interest Rate Swap: If any paid interest rate of the Customer is greater than the received interest rate during the period of the contract, the Customer may suffer a settlement loss in that period with an amount that has no upper limit.

◎Principal swap: Without consideration of the swap rate at the beginning of the period, if the Spot rate on the final swap date is not in favor of the Customer's settlement, the Customer may suffer a loss of market price in that period with an amount that has no upper limit.

Transactions that use commodity price as the underlying subject of a swap to exchange a specified quantity of fixed and floating prices on a regular basis during the agreed period.

Example: The Customer conducts a swap transaction in which the Customer acts as the payer of fixed (floating) prices and the payee of floating (fixed) prices

Settlement situation:

The Customer pays (or receives) "the specified quantity x fixed price", and receives (or pays) "the specified quantity x floating price" on the settlement date

Gains and losses analysis: [relatively poor]

Assuming that the fixed price is greater (or less) than the floating price, the absolute value of the result of "the specified quantity x (fixed price - floating price)" shall be the Customer's settlement losses from the transaction.

Gains and losses analysis: [relatively good]

Assuming that the fixed price is less (or greater) than the floating price, the absolute value of the result of "the specified quantity x (fixed price - floating price)" shall be the Customer's settlement gains from the transaction.

Potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

If the paid price of the Customer is greater than the received price during the period of the contract, the Customer may suffer a settlement loss in that period with an amount that has no upper limit.

The agreement that the Seller of the Option promises that the Buyer of the Option has the right (but not the obligation) to buy/sell an underlying asset from/to him when exercising the Option (including American, European, Bermuda, etc.), and an actual delivery or a balance settlement may be made when the agreement is performed.

(1)FX Call Option

Example: The Customer agrees to sell (or buy) a specified amount of [Currency 1] Call Option in exchange for [Currency 2] Put Option on a specific date in the future (European), and agrees that the price of buying and selling [Currency 1] in exchange for [Currency 2] shall be the exercise rate

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing rate on the agreed Fixing Date is less than the exercise rate, the Option shall be invalid and there shall be no settlement between the Buyer and the Seller;

3. If the fixing rate on the agreed Fixing Date is greater than or equal to the exercise rate, the Customer shall have the obligation (or the right) to sell (or buy) a specified amount of [Currency 1], and buy (or sell) [Currency 2] with an amount of "the specified amount x exercise rate" on the settlement date.

(2) FX Put Option

Example: The Customer agrees to sell (or buy) a specified amount of [Currency 1] Put Option in exchange for [Currency 2] Call Option on a specific date in the future (European), and agrees that the price of buying and selling [Currency 1] in exchange for [Currency 2] shall be the exercise rate

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing rate on the agreed Fixing Date is greater than the exercise rate, the Option shall be invalid and there shall be no settlement between the Buyer and the Seller;

3. If the fixing rate on the agreed Fixing Date is less than or equal to the exercise rate, the Customer shall have the obligation (or the right) to buy (or sell) a specified amount of [Currency 1], and sell (or buy) [Currency 2] with an amount of "the specified amount x exercise rate" on the settlement date.

(3) Cap

Example: The Customer agrees to sell (or buy) a specified amount of Cap on a specific date in the future (European), and the agreed interest rate shall be the exercise interest rate

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing interest rate on the agreed Fixing Date is less than the exercise interest rate, the Option shall be invalid and there shall be no settlement between the Buyer and the Seller;

3. If the fixing interest rate on the agreed Fixing Date is greater than or equal to the exercise interest rate, the Customer shall have the obligation (or the right) to pay (or receive) "a specified amount x (fixing interest rate - exercise interest rate)" on the settlement date.

(4) Floor

Example: The Customer agrees to sell (or buy) a specified amount of Floor on a specific date in the future (European), and the agreed interest rate shall be the exercise interest rate

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing rate on the agreed Fixing Date is greater than the exercise interest rate, the Option shall be invalid and there shall be no settlement between the Buyer and the Seller;

3. If the fixing interest rate on the agreed Fixing Date is less than or equal to the exercise interest rate, the Customer shall have the obligation (or the right) to buy (or sell) "a specified amount x (exercise interest rate - fixing interest rate)" on the settlement date.

(5) Equity Call or Commodity Call

Example: The Customer agrees to sell (or buy) specified shares of call on a specific date in the future (European), and the agreed price shall be the Strike Price

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing price on the agreed Fixing Date is less than the Strike Price, the Option shall be invalid and the Buyer and there shall be no settlement between the Buyer and the Seller;

3. If the fixing price on the agreed Fixing Date is greater than or equal to the Strike Price, the Customer shall have the obligation (or the right) to pay (or receive) "specified shares x (fixing price - Strike Price)" on the settlement date.

(6) Equity Put or Commodity Put

Example: The Customer agrees to sell (or buy) specified shares of put on a specific date in the future (European), and the agreed price shall be the Strike Price.

Settlement situation:

1. The Buyer pays the Premium to the Seller at the beginning of the period;

2. If the fixing price on the agreed Fixing Date is greater than the Strike Price, the Option shall be invalid and the Buyer and there shall be no settlement between the Buyer and the Seller;

3. If the fixing price on the agreed Fixing Date is greater than or equal to the Strike Price, the Customer shall have the obligation (or the right) to pay (or receive) "specified shares x (Strike Price - fixing price)" on the settlement date

Maximum potential losses and the greatest possible risks for the Customer are (Maximum potential losses):

◎ If this Agreement is terminated before maturity by the Customer, the commodity shall be calculated based on the market price, and in addition to being unable to settle on the basis of the settlement amount calculation, the Customer may also suffer losses of premature termination and even bear an unlimited loss in extreme cases.

All these derivatives above have their own corresponding commodity risk levels. The evaluation principles of commodity attribute of derivatives include these factors, such as fluctuation range, class of underlying assets, product days, financial derivatives risk index, and commodity complexity. Comprehensively evaluating and confirming the degree of commodity risk of these financial derivatives, which is divided into 1-6 levels from low to high:

Definition of product risk level:

The Customer should take the financial commodity risk into full consideration and refer to the Bank’s financial commodity risk level if he deals with financial derivatives not for the purpose of hedging. If the risk level exceeds the risk rating made by the Bank, the Customer should assess the operation situation and financial operating of the company prudently and understand the relevant risk of financial commodity, and has consulted or consider there is no need to consult expert advisors other than the Bank to fully understand before makes a trade decision.

This risk discloses the risks of all exchange rates, interest rates, stock prices, credits, indexes, futures, Options, structured commodities and all other financial derivatives that can’t be disclosed in declaration and disclosure statement. Because of these risks, the Customer must understand the nature of the transactions that will be made and the risk levels that will be undertaken before conducts a transaction. The Customer should also consider carefully in terms of his operating experience, purposes, financial conditions and other points, and have a clear understanding of the nature of the transaction and the legal relationship of the relevant contracts signed, and the nature and level of the risks that may arise after the transaction, to consider deliberately whether such transactions are suitable for conducting.

General Risk (This risk potentially exists regardless of the type of the Financial Transaction)

Structured Product Risk

Option Transaction Risk

Swap Transaction Risk

Other Financial Transaction risks

Spot, Forward, Forward Rate Agreement, Interest Rate Swap, Currency Swap, Cross Currency Swap, Credit Derivatives, Equity Derivatives, ECB/CB asset swap, Commodity Derivatives and other financial product transactions are also involved with or based on interest rate, exchange rate, Currency, securities, products, credit and/or other assets. Content above does not cover all kinds of Financial Transactions and their risks, and it does not mean that there are no risks for the uncovered Financial Transactions. Therefore, the Customer shall still, in its sole discretion, decide the Financial Transactions to be made and assess their risks.

Risks of RMB financial derivatives (Structured Product included)

When making the transaction with the RMB financial derivatives involved, in addition to the underlying asset risks and the various secondary-risk portfolios from the financial derivatives, the Customer might also be at the following risks when dealing with this kind of transaction since now the RMB is still subject to the relevant regulations of the Republic of China and Mainland China:

RMB exchange rate is currently categorized into the RMB exchange rate in the mainland China and the RMB exchange rate out of the mainland China, and there might also be many exchange rate indicators for the latter with their respective transaction markets. Different exchange rate indicators might derive the interest rate or other related underlying assets that applies to different circumstances. Aforementioned indicators might be more similar or dissimilar due to the market liquidity and other factors, which affects the price of the applicable underlying assets derived from them. The financial derivatives, clearing and settlement, and the market price assessment of different exchange rates or underlying assets are based on the different situation, each item is in accordance with its respective content in the agreed contract. The Customer shall fully understand the applicable exchange rate, interest rate, and the price of related underlying assets for the transaction, and shall, in its sole discretion, evaluate the derived transaction risks and losses before making the transaction.

The description and risk disclosure statement and advance notice for the above financial derivatives did not cover all the risks and related considerations for all financial product transactions, and it does not mean that there are no risks for the uncovered financial product transactions included in the Customer's transactions. Therefore, if the Customer is not fully aware of all risks of this type of transaction and has not decided the applicability in its sole discretion, they shall not make this type of transaction, and is recommended to actually complete financial planning and risk assessment before the transaction, in order to avoid unbearable losses arisen from it.

The Customer has carefully read through this "Description, Risks Disclosure Statement and Advance Notice of Financial Derivatives", and confirms to have fully understand general risks for engaging in transactions described here, and agrees to assume risks of related investment and be liable for losses resulted from transactions. The Customer hereby declares that he/her has already acquired a copy of this document.

Kind Regards

Taishin International Bank

The Customer:

The Representative:

Address:

Date: November 27, 2025

Appendix 2

Power of Attorney for Authorized Transaction Personnel and Authorized Confirmation Personnel (Confirmation Seals and Signatures)

To: Taishin International Bank (hereinafter referred to as "the Bank")                           Date: November 27, 2025

With respect to each transaction and relevant stated matters involved in "General Agreement for Financial Transaction" signed between the Drafter of Power of Attorney and the Bank, the Drafter of Power of Attorney hereby authorizes the following authorized transaction personnel as his/her agents, and any of such persons are authorized to propose a transaction request to the Bank, complete a transaction or perform the relevant instructions via oral, written or other agreed forms on behalf of the Drafter; In addition, the following authorized confirmation personnel and the seals and signatures on file (i.e. confirmation seals and signatures) are authorized to confirm each Financial Transaction agreed by the Bank on behalf of the Drafter of Power of Attorney. This Power of Attorney remains valid until the Bank confirms to receive the original copy of the written amendment notice from the Drafter of Power of Attorney.

In addition, the Drafter of Power of Attorney acknowledges and promises that authorized transaction personnel and authorized confirmation personnel for a transaction may not be the same person, which shall be managed by the Drafter on their own.

Authorized transaction personnel

Authorized confirmation personnel and their confirmation

The Drafter of Power of Attorney:

The Representative:

Address:

Appendix 3

Power of Attorney for Authorized Transaction Personnel and Confirmation Seals (Dedicated for Investment Trust Fund)

To: Taishin International Bank (hereinafter referred to as "the Bank")                              Date:

With respect to each Financial Transaction between the Bank and " securities investment trust fund" (hereinafter referred to as "the Fund") raised/privately offered by " securities investment trust limited liability company" (the drafter of Power of Attorney, hereinafter referred to as "the Trust Company") and safekept by " bank limited liability company" (the drafter of Power of Attorney ,hereinafter referred to as "the Custodian Bank") , the Custodian Bank of drafter acknowledges and agrees that the Trust Company of the drafter authorizes following authorized transaction personnel as agents, any of whom is authorized to propose a transaction request to the Bank, complete a transaction or perform relevant instructions regarding the Fund via verbal, written or other agreed forms on behalf of the drafter. The drafter authorizes following authorized confirmation personnel respectively to confirm each Financial Transaction, on behalf of the drafter, agreed by the Bank by phone. In addition, the Custodian Bank of the drafter authorizes following recorded seals and signatures (i.e. confirmation seals and signatures) to be used in written confirmation of each Financial Transaction agreed by the Fund and the Bank on behalf of the drafter. This Power of Attorney remains valid until the Bank confirms to receive the original copy of the written amendment notice from the Drafter of Power of Attorney.

In addition, the Drafter of Power of Attorney acknowledges and promises that authorized transaction personnel and authorized confirmation personnel for a transaction may not be the same person, which shall be managed by the Drafter on their own.

Authorized transaction personnel

Appendix 4

The Customer Information Confidentiality Measures of Taishin Financial Holding Co., Ltd. and Its Various Subsidiaries

Taishin Financial Holding Co., Ltd., which was founded on February 18th, 2002, owns the Bank, security companies and other subsidiaries and provides the customers with one-stop shopping products and services. Taishin Financial Holding Co., Ltd. and its various subsidiaries will adhere to the strictest security measures previously adopted by its various subsidiaries for the customer information, and takes the necessary confidentiality measures to safeguard the information provided by the customers. The Customer Information Confidentiality Measures of Taishin Financial Holding Co., Ltd. and Its Various Subsidiaries are hereby explained as follows:

The Customer Information Confidentiality Measures of Taishin Financial Holding Co., Ltd. and Its Various Subsidiaries shall be implemented in compliance with the Financial Holding Company Act, Financial Holding Company and Subsidiaries of Financial Holding Company Cross-selling Regulations (hereinafter referred to as "the Cross-selling Regulations"), Personal Information Protection Act (including the Personal Information Protection Act that has already been amended but yet not promulgated and implemented) and the related laws of the competent authorities. Also, each subsidiary shall abide by the regulations of other relevant laws (including but not limited to Article 48 Item 2 of the Banking Law), in order to properly implement the customer information confidentiality measures.

Each subsidiary of Taishin Financial Holding Co., Ltd. has your personal information on file, because you have already been a customer of Taishin Financial Holding Co., Ltd. and its various subsidiaries, or because you have provided your information during marketing activities held by Taishin Financial Holding Co., Ltd. and its various subsidiaries.

The various subsidiaries of Taishin Financial Holding Co., Ltd. has taken the strict measures to safeguard the customer information. In addition to the information transmission by using the existing security encryption methods (such as SSL, SET, etc.) and the creation of the firewalls to prevent hacking and illegal access to the customer information, customer information databases have also been built in accordance with related operation standards, and the professional staff haven been appointed to control the access to databases pursuant to business rights and liabilities, in order to safeguard the personal information of the customers. Anyone without official authorization from any subsidiaries of Taishin Financial Holding Co., Ltd is strictly prohibited from accessing the customer information.

Your personal information includes basic information, billing information, credit information, investment information, insurance information, and etc. The definition of all the information is to Article 10 of the Cross-selling Regulations.

According to the regulations of the competent authorities and the Cross-selling Regulations, in case of the disclosure, referral or interactive usage of the customer information between the subsidiaries of Taishin Financial Holding Co., Ltd,, the information being disclosed, referred to or interactively used shall not contain the transaction information and other relevant information other than the customer's basic information, unless otherwise stipulated in laws or based on the agreed contract signed by customer or the written consent.

The subsidiaries of Taishin Financial Holding Co., Ltd. shall disclose, transfer or interactively use your basic information, billing information, credit information, investment information, insurance information, and etc. for marketing in accordance with the law, agreed contract signed by customer or the written consent; where a court or other organizations with investigation right pursuant to the law legally request Taishin Financial Holding Co., Ltd. or its subsidiaries to provide the customer information, Taishin Financial Holding Co., Ltd. or its subsidiaries are obliged to disclose or provide such relevant information.

Where the subsidiaries of Taishin Financial Holding Co., Ltd. perform the credit investigation for the purpose of the transaction management with Joint Credit Information Center, the clearing house, or organizations in the same industry, the customer information may be exchanged and disclosed according to applicable laws.

According to applicable laws and in compliance with the Article III stated above, your basic information, billing information, credit information, investment information and insurance information may be disclosed, referred to or interactively used between the subsidiaries of Taishin Financial Holding Co., Ltd. for marketing, in order to provide you with more integral and convenient investment and finance products and services.

Where the subsidiaries of Taishin Financial Holding Co., Ltd. entrust other organizations with the work with the customer information involved, the subsidiaries of Taishin Financial Holding Co., Ltd. must request the entrusted organizations to strictly follow the confidentiality measures of the subsidiaries of Taishin Financial Holding Co., Ltd., and must request such organizations not to disclose your information to any third party. In addition, the subsidiaries shall check and supervise the entrusted organizations at any moment for compliance.

In case of any changes in your personal information, you can notify the customer service center of the subsidiaries of Taishin Financial Holding Co., Ltd. at any moment to request for modification or supplement.

You can notify the customer service center of the subsidiaries of Taishin Financial Holding Co., Ltd. at any moment to have the interactive usage of your personal information for marketing or business promotion activities stopped.

The subsidiaries of Taishin Financial Holding Co., Ltd. reserve the right to amend the confidentiality measures, and will announce the related information about those measures on the Internet or other public disclosure channels approved by the competent authorities; the same procedure applies in case of amendment of those measures. If you have other questions related to confidentiality measures, you can consult with Taishin Financial Holding Co., Ltd. or its subsidiaries at any time.

The subsidiaries of Taishin Financial Holding Co., Ltd. currently include:

Taishin International Bank Co., Ltd.

Taishin Securities Co., Ltd.

Taishin Financial Insurance Broker Co., Ltd.

Taishin Securities Investment Advisory (TSIA) Co., Ltd.

Taishin Securities Investment Trust Co., Ltd.

Taishin Asset Management Co., Ltd.

Taishin Marketing Consultant Co., Ltd.

Taishin Venture Capital Investment Co., Ltd.

In case of any addition to or change of the above subsidiaries in the future, the relevant information will be announced and disclosed on the official website of Taishin Financial Holding Co,. Ltd. and its various subsidiaries.

Exhibit 10.3

LOAN AGREEMENT

This Loan Agreement (hereinafter the “Agreement”) is made by and between the undersigned (hereinafter the “Customer”) and Taishin International Bank (hereinafter the “Bank”). In consideration of the extension or continuation of current and future facilities of loans to the undersigned, and up to the maximum principal amount of

1.☐NT$                         ; 2.☐$                          in (currency);

3.þNT$100,000,000 and US$ 2,000,000), the Customer agrees to and the terms of the loans approved by the Bank and the following terms and conditions:

CHAPTER I COMMON CLAUSES

CHAPTER II SPECIAL PROVISIONS FOR INDIVIDUAL LOANS

Section 1 (Guaranteed) Overdraft

Section 2 General (Guaranteed) Loan

Section 3 Advances for Local Bills and Discount

Section 4 Authority to Accept

Section 5 Authority to Guarantee

Section 6 Opening Letter of credit and Import Loan

Section 7 Export Negotiation and Export Loan

Section 8 Purchase of Foreign Currency Bills (or Purchase of Clean Bills)

Section 9 Currency Conversion of the Foreign Currency Financing

Section 10 Other Provision

CHAPTER III Agreed Matters Relating to Authorized Deductions

The Customer hereby authorizes the Bank to directly deduct from the deposit of the Customer

In                                                      Branch/                                                      Division/

Account No.                                                      / with the Bank to satisfy the following amounts of the Customer which shall be paid off to the Bank.

□ (1) Loan, Advance, bank acceptance, guaranteed principal and interest, penalty, charge, registered mail postage and other relevant expenses.

□ (2) Export/import negotiation, commissions, fees, wire fees and other relevant expenses.

□ (3) Other：

With respect to the aforementioned direct deductions made by the Bank, the Bank does not need to request any withdrawal receipt from the Customer, and the Customer fully acknowledges such withdrawal. The balance of the aforementioned account is in accordance with the recorded amount of the Bank and the Customer shall not raise any objection. If there is any dispute in the future, the Customer shall take full responsibility and it will not involve the Bank in any way, and the Customer agrees to waive any and all claims and rights.

CHAPTER IV Anti-Money Laundering and Counter Terrorism Financing (AML/CFT) Agreement

CHAPTER V OTHER SPECIAL CLAUSES

□：The names and addresses of the process agent described in Chapter 1, Article 14 are:

To: Taishin International Bank

Statutory Representative:

Business Registration No.: 28410552

A certified copy (photocopy) hereof ☐has been þwill not be collected from the Bank

Statutory Representative:

Business Registration No.:

A certified copy (photocopy) hereof ☐has been ☐will not be collected from the Bank

Statutory Representative:

Business Registration No.:

A certified copy (photocopy) hereof ☐has been ☐will not be collected from the Bank

Statutory Representative:

Business Registration No.:

A certified copy (photocopy) hereof ☐has been ☐will not be collected from the Bank

Statutory Representative:

Business Registration No.:

A certified copy (photocopy) hereof ☐has been ☐will not be collected from the Bank

Statutory Representative:

Business Registration No.:

A certified copy (photocopy) hereof ☐has been ☐will not be collected from the Bank

Dated this 27 day of November, 2025.

LETTER OF AUTHORIZATION

To: Taishin International Bank

Address:

Dated this _____ day of _____, _____.

LETTER OF AUTHORIZATION

To: Taishin International Bank

Address:

Dated this _____ day of _____, _____.

LETTER OF AUTHORIZATION

To: Taishin International Bank

Address:

Dated this _____ day of _____, _____.

Customer Data Confidentiality Measures of Taishin Financial Holding Co., Ltd. and Its Subsidiaries

Taishin Financial Holding Co., Ltd. (“Taishin FHC”) was established on February 18, 2002, and its subsidiaries operate in the banking, securities, investment trust, and insurance sectors. Taishin FHC and its subsidiaries will continue to follow the strict customer data protection practices previously adopted by each subsidiary and will take all necessary confidentiality measures to safeguard the security of the information you provide. The customer data confidentiality measures adopted by Taishin FHC and its subsidiaries are set out below.

The customer data confidentiality measures of Taishin FHC and its subsidiaries are implemented in accordance with the Financial Holding Company Act, the Regulations Governing Cross-Selling Among Subsidiaries of Financial Holding Company (“Cross-Selling Regulations”), the Personal Data Protection Act, and other relevant laws and regulations issued by competent authorities. In addition, each subsidiary shall also comply with other applicable laws governing its respective line of business (including, but not limited to, Article 48-2 of the Banking Act) to fulfill its obligation to safeguard customer data.

Taishin FHC and its subsidiaries possess your personal data because you are an existing customer of one or more subsidiaries, or because such data was provided by you when participating in marketing activities organized by any subsidiary of Taishin FHC.

Each subsidiary of Taishin FHC adopts strict measures to protect customer data. In addition to using encryption mechanisms such as SSL or SET for data transmission and establishing firewall protection to prevent unlawful intrusion and unauthorized access, customer databases are maintained in accordance with internal operational procedures, and access rights are granted only to designated personnel based on business responsibilities to ensure the security of customer data. Any person who is not formally authorized by Taishin FHC or its subsidiaries is strictly prohibited from accessing customer data.

Your personal data includes general information, transaction information, and other related information (including account information, credit information, investment information, and insurance information). The definitions of the foregoing categories of information shall be governed by Article 10 of the Cross-Selling Regulations.

In accordance with the requirements of the competent authorities and the Cross-Selling Regulations, when customer data is disclosed, referred, or jointly used among the subsidiaries of Taishin FHC, such data may not include any basic information or transaction information other than the customer’s name, address, and e-mail address, unless otherwise permitted by law, by contract, or with the customer’s express written consent.

Where the customer has agreed—whether by contract or by written declaration—to provide additional basic information, transaction information, or other related information for marketing, data processing, disclosure, referral or cross-use purposes, the subsidiaries of Taishin FHC may disclose, refer, or jointly use such basic information, transaction information, and other related information (including account information, credit information, investment information and insurance information) for marketing purposes. Taishin FHC or any subsidiary is obligated to disclose or provide customer data when required by law, or upon the request of a court or other government agency legally authorized to conduct investigations. In accordance with applicable laws, the subsidiaries of Taishin FHC may exchange and disclose customer data with the Joint Credit Information Center, the Taiwan Clearing House, or other financial institutions when conducting credit checks for business management purposes.

In order to provide more comprehensive and convenient financial and investment products and services, and subject to compliance with applicable laws and the conditions set out in Section IV above, the subsidiaries of Taishin FHC may disclose, refer, or jointly use your basic information, transaction information, and other related information (including account information, credit information, investment information, and insurance information) for marketing purposes. In addition, the subsidiaries of Taishin FHC may provide your data to Taishin FHC, competent authorities, tax authorities, courts, judicial authorities, or other government agencies legally authorized to conduct investigations, in accordance with applicable laws, rulings, or regulatory requirements.

When Taishin FHC or any of its subsidiaries entrusts a third party to handle operations involving customer data, such third party will be required to comply strictly with the customer data confidentiality measures of Taishin FHC and its subsidiaries and shall not disclose customer data to any third party. Taishin FHC and its subsidiaries may, at any time, audit and supervise the compliance status of the entrusted entity.

If there are any changes in your personal data, you may notify the customer service center of the relevant subsidiary of Taishin FHC at any time to request correction or supplementation.

You may, at any time, notify the customer service center of any subsidiary of Taishin FHC to request that your personal data no longer be used for cross-use, marketing, or promotional purposes. Taishin FHC and its subsidiaries reserve the right to amend these confidentiality measures, and any amendments will be announced on the official website or through other disclosure channels approved by the competent authorities. If you have any questions regarding these confidentiality measures, you may contact Taishin FHC or any of its subsidiaries at any time.

The current subsidiaries of Taishin FHC include:

Taishin International Bank Co., Ltd.

Taishin Securities Co., Ltd.

Taishin Securities Investment Advisory Co., Ltd.

Taishin Securities Investment Trust Co., Ltd.

Taishin Asset Management Co., Ltd.

Taishin Venture Capital Investment Co., Ltd.

Taishin D.A. Finance Co., Ltd.

Taishin Life Insurance Co., Ltd.

Any additions or changes to the subsidiaries of Taishin FHC in the future will be publicly announced on the official website of Taishin FHC and its subsidiaries.

Exhibit 10.4

The endorser agrees that this promissory note authorizes Taishin Bank to fill the maturity date and exempts it from the obligations of issuing a Certificate of Protest and the notification obligation set out under Article 89 of the Law of Negotiable Instruments.

The endorser agrees that this promissory note authorizes Taishin Bank to fill the maturity date and exempts it from the obligations of issuing a Certificate of Protest and the notification obligation set out under Article 89 of the Law of Negotiable Instruments.