Polaris Pharmaceutical-KY Announces Endorsement and Guarantee Reaches Public Offering Company Fund Lending and Endorsement/Guarantee Handling Standards Article 25, Paragraph 1, Item 3

1. Date of Event: 115/05/12 2. Endorsed/Guaranteed Party: (1) Company Name: Dire Pharmaceutical (Chengdu) Co., Ltd. (2) Relationship with the Endorsing/Guaranteeing Company: Wholly-owned subsidiary of this company. (3) Endorsement/Guarantee Limit (in thousands of NTD): 9,600,002 (4) Original Remaining Balance of Endorsement/Guarantee (in thousands of NTD): 933,970 (5) Amount of New Endorsement/Guarantee Added (in thousands of NTD): 15,830 (6) Remaining Balance of Endorsement/Guarantee as of the Date of Event (in thousands of NTD): 949,800 (7) Actual Amount Utilized by the Endorsed/Guaranteed Company (in thousands of NTD): 944,520 (8) Reason for New Endorsement/Guarantee: To provide additional collateral due to exchange rate fluctuations. 3. Collateral Provided by the Endorsed/Guaranteed Company: (1) Content: US Dollar Deposits (2) Value (in thousands of NTD): 949,800 4. Latest Financial Statement of the Endorsed/Guaranteed Company: (1) Capital (in thousands of NTD): 2,229,748 (2) Accumulated Profit/Loss (in thousands of NTD): -1,903,312 5. Conditions for Release of Endorsement/Guarantee Responsibility: (1) Conditions: The endorsed/guaranteed company repays the loan. (2) Date: The date the endorsed/guaranteed company repays the loan. 6. Total Endorsement/Guarantee Limit (in thousands of NTD): 14,400,003 7. Remaining Balance of Endorsement/Guarantee as of the Date of Event (in thousands of NTD): 1,504,800 8. Ratio of Remaining Endorsement/Guarantee Balance to Net Worth in the Latest Financial Statement of the Public Offering Company as of the Date of Event: 31.35 9. Total Ratio of Endorsement/Guarantee, Long-Term Investment, and Fund Lending to Net Worth in the Latest Financial Statement of the Public Offering Company as of the Date of Event: 37.04 10. Other Matters to be Noted: US Dollar exchange rate converted at 31.660.