[Hongyuan] Announcement of New Endorsement Guarantee Exceeding NT$30 Million and 5% of Net Assets of the Publicly Issued Company per Item 1 Clause 4

1. Factual Date: 115/08/12

2. Details of the Guaranteed Party: (1) Company Name: Everest International (HK) Limited (Hongyuan International Hong Kong Limited) (2) Relationship with the Guarantee Provider: Indirectly 100% owned subsidiary (3) Guarantee Limit (in thousand NTD): 4,299,983 (4) Previous Guarantee Balance (in thousand NTD): 487,500 (5) Amount of New Guarantee Added This Time (in thousand NTD): 633,750 (6) Guarantee Balance as of Factual Date (in thousand NTD): 1,121,250 (7) Actual Amount Drawn by the Guaranteed Company (in thousand NTD): 0 (8) Reason for Adding New Guarantee: Financing endorsement guarantee

3. Collateral Provided by the Guaranteed Company: (1) Description: None (2) Value (in thousand NTD): 0

4. Latest Financial Statement of the Guaranteed Company: (1) Capital (in thousand NTD): 1,418,047 (2) Accumulated Profit/Loss (in thousand NTD): -846,960

5. Conditions for Release of Guarantee Liability: (1) Condition: Repayment of bank loans (2) Date: Date of bank loan repayment

6. Total Guarantee Limit (in thousand NTD): 8,599,965

7. Total Guarantee Balance as of Factual Date (in thousand NTD): 3,938,750

8. Ratio of Guarantee Balance Provided by A to the Net Assets of the Publicly Issued Company as of Factual Date: 68.70%

9. Combined Ratio of Guarantee Balance, Long-Term Investment, and Fund Lending Balance to the Net Assets of the Publicly Issued Company as of Factual Date: 38.02%

10. Other Matters to be Disclosed: None