[Sin Hing] Company and Subsidiaries' Endorsement and Guarantee Amount Reaches Threshold under 'Guidelines for Handling Loans, Endorsements, and Guarantees by Publicly Issued Companies' Article 25, Paragraph 1, Clause 1

1. Factual Date: 115/08/12

2. Cases where the outstanding balance of endorsements and guarantees exceeds 50% of the net assets reported in the most recent financial statements of the publicly issued company:

(1) Name of Guaranteed Company: Sin Hing Shipping Co., Ltd. (2) Relationship with Guarantee-Providing Company: Parent company holding 100% ownership (3) Reason for endorsement/guarantee up to factual date: Guarantee for bank financing facility (4) Limit of endorsement/guarantee (in thousand NTD): 6,194,577 (5) Previous outstanding balance of endorsement/guarantee (in thousand NTD): 4,100,000 (6) Outstanding balance of endorsement/guarantee as of factual date (in thousand NTD): 5,300,000 (7) Actual amount drawn by the guaranteed company (in thousand NTD): 3,253,000 (8) Amount of newly added endorsement/guarantee (in thousand NTD): 1,200,000 (9) Reason for new addition: Renewal upon expiration of original facility.

(1) Name of Guaranteed Company: Sin Hing Shipping Co., Ltd. (2) Relationship with Guarantee-Providing Company: Parent company holding 100% ownership (3) Reason for endorsement/guarantee up to factual date: Guarantee for bank financing facility (4) Limit of endorsement/guarantee (in thousand NTD): 13,902,582 (5) Previous outstanding balance of endorsement/guarantee (in thousand NTD): 300,000 (6) Outstanding balance of endorsement/guarantee as of factual date (in thousand NTD): 300,000 (7) Actual amount drawn by the guaranteed company (in thousand NTD): 280,000 (8) Amount of newly added endorsement/guarantee (in thousand NTD): 0 (9) Reason for new addition: None.

(1) Name of Guaranteed Company: Norley Corporation Inc. (2) Relationship with Guarantee-Providing Company: Subsidiary fully owned (100%) by the company (3) Reason for endorsement/guarantee up to factual date: Guarantee for bank financing facility (4) Limit of endorsement/guarantee (in thousand NTD): 19,331,291 (5) Previous outstanding balance of endorsement/guarantee (in thousand NTD): 6,946,650 (6) Outstanding balance of endorsement/guarantee as of factual date (in thousand NTD): 8,885,250 (7) Actual amount drawn by the guaranteed company (in thousand NTD): 1,615,500 (8) Amount of newly added endorsement/guarantee (in thousand NTD): 1,938,600 (9) Reason for new addition: Renewal upon expiration of original facility.

3. Total limit of endorsements and guarantees (in thousand NTD): 57,993,873

4. Total outstanding balance of endorsements and guarantees as of factual date (in thousand NTD): 14,485,250

5. Ratio of total outstanding endorsement and guarantee balance to the net assets in the latest financial statements of the publicly issued company: 74.93%

6. Other matters to be disclosed: None.