Yi Tai Announces Treatment of Overdue Receivables as Intercompany Loans under Public Company Lending and Guarantee Guidelines Article 22(1)(1)

1. Date of Event: 115/08/11

2. The balance of funds lent by the publicly issued company and its subsidiaries to others has reached more than 20% of the publicly issued company's net worth as per its latest financial statements:

(1) Name of the company receiving the funds: Yi Fu Investment Co., Ltd.

(2) Relationship with the borrowing company: Subsidiary held by the company

(3) Lending limit (in thousand NT$): 1,941,485

(4) Outstanding loan balance as of the event date (in thousand NT$): 10,000

(5) Reason for the loan as of the event date: Reclassification of overdue receivables into intercompany loans

3. Total outstanding loan balance as of the event date (in thousand NT$): 517,189

4. Ratio of the outstanding loan balance to the publicly issued company's net worth in the latest financial statements: 22.75

5. Source of funds lent to others: Parent company

6. Other matters to be disclosed: None