Aipu Announces Board Resolution on Cash Capital Increase for Issuance of Ordinary Shares to Support Overseas Depositary Receipts

1. Board Resolution Date: 115/09/11 2. Source of Capital Increase Funds: Cash capital increase through issuance of ordinary shares to participate in the issuance of overseas depositary receipts. 3. Whether a blanket registration for new share issuance is adopted (if yes, specify the planned issuance period; if no): No 4. Total Issuance Amount and Number of Shares: (1) Total Issuance Amount: The actual total amount will be determined based on the total number of issued units of overseas depositary receipts, unit price, and the New Taiwan Dollar to US Dollar exchange rate on the pricing date. (2) Number of Shares Issued: Up to the 15 million shares approved by the shareholders’ meeting, the tentative issuance is set between 12 million and 15 million ordinary shares. The actual number of shares issued is authorized to the Chairman within this range. 5. Issuance Amount and Number of Shares under Blanket Registration: Not applicable 6. Remaining Amount and Share Balance after Issuance under Blanket Registration: Not applicable 7. Par Value per Share: NT$5 8. Issuance Price: The issuance price is determined in accordance with the 'Self-Regulatory Rules for Underwriting Members Assisting Issuers in Raising and Issuing Securities' by the Securities Association of the Republic of China. It shall not be lower than (a) the closing price of the company’s ordinary shares on the domestic centralized trading market on the pricing date, or (b) 90% of the simple arithmetic average of the closing prices of the ordinary shares over one, three, or five business days prior to the pricing date (selected accordingly), adjusted for free share allotments (or capital reduction) and dividend adjustments. However, if domestic regulations change, the pricing method may be adjusted accordingly. Given the frequent short-term volatility in domestic stock prices, the actual issuance price within the above range will be jointly determined by the Chairman and the securities underwriter, considering international practices, international capital markets, domestic market prices, and book-building results, to enhance acceptance among overseas investors. 9. Number of Shares or Amount Allocated for Employee Subscription: 10% of the total issued shares are reserved for subscription by company employees. 10. Publicly Offered Shares: Except for the 10% of total issued shares reserved for employee subscription under Article 267 of the Company Act, the remaining 90% are allocated for public offering in accordance with Article 28-1 of the Securities and Exchange Act, with existing shareholders waiving their preemptive subscription rights. These shares will serve as underlying securities for the issuance of overseas depositary receipts. 11. Subscription or Free Allocation Ratio for Existing Shareholders: Not applicable 12. Handling of Fractional Shares and Unsubscribed Shares After Deadline: Any portion not subscribed by employees may be authorized by the Chairman to be subscribed by specific investors, or included as underlying securities for the issuance of overseas depositary receipts, depending on market demand. 13. Rights and Obligations of the Newly Issued Shares: Identical to those of the currently outstanding ordinary shares. 14. Use of Proceeds from Capital Increase: To meet the demand for foreign currency procurement of raw materials. 15. Rationality and Necessity of Raising Funds After Cash Capital Reduction (applicable if cash capital reduction was conducted in the current or previous year): Not applicable 16. Other Matters to be Disclosed: None