Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 142

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 142
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 material interest in such contract or transaction or proposed contract or transaction is disclosed by him or her at or prior to its consideration and any vote in that matter. Compensation of Directors and Executive Officers For the year ended December 31, 2023 and 2024, no cash has been paid by us to our executive officers and directors. We have not set aside or accrued any amount to provide pension, retirement or other similar benefits to our executive officers and directors. We did not grant any stock options or restricted stock units to our named executive officers or directors in 2023 and 2024. Our Taiwan Operating Subsidiary is required by Taiwan laws to make contributions equal to certain percentages of its employee’s salary for his or her labor insurance, national health insurance, employment insurance, occupational accident insurance and labor pension. Code of Business Conduct and Ethics Our board of directors will adopt a code of business conduct and ethics, which is to be filed as an exhibit of the registration statement of which this prospectus forms a part and applicable to all of our directors, officers and employees. We will make our code of business conduct and ethics publicly available on our website prior to the initial closing of this offering. In addition, our board of directors will adopt a set of corporate governance guidelines covering a variety of matters, including approval of related party transactions prior to the effectiveness of our registration statement on Form F - 1, of which this prospectus is a part. Qualification There is currently no shareholding qualification for directors, although a shareholding qualification for directors may be fixed by our shareholders by ordinary resolution. Insider Participation Concerning Executive Compensation Our board of directors will be making all determinations regarding executive officer compensation from the inception of the Company. When established, our compensation committee will determine regarding executive officer compensation. 97

PRINCIPAL SHAREHOLDERS The following table sets forth information concerning the beneficial ownership of our Ordinary Shares as of the date of this prospectus by: •each of our directors and executive officers; and •each person known to us to beneficially own more than 5% of our ordinary shares. Beneficial ownership is determined in accordance with the rules and regulations of the SEC. In computing the number of Ordinary Shares beneficially owned by a person and the percentage ownership of that person, we have included Ordinary Shares that the person has the right to acquire within sixty (60) days, including through the exercise of any option, warrant, or other right or the conversion of any other security. These Ordinary Shares, however, are not included