Zemi Announces Fund Lending in Accordance with Article 22, Paragraph 1, Items 2 and 3 of the Handling Guidelines for Fund Lending and Endorsement Guarantees by Publicly Listed Companies

1. Date of Event: 115/08/13

2. Recipient of Fund Lending: (1) Company Name: Beauty Surplus Int'l Vietnam Co., Ltd. (2) Relationship with Lending Company: Subsidiary indirectly 100% owned by the Company (3) Lending Limit (in thousand NTD): 120,018 (4) Previous Outstanding Balance (in thousand NTD): 115,776 (5) Amount of Additional Lending This Time (in thousand NTD): 106,128 (6) Whether the Board has authorized the Chairman to lend funds multiple times or on a revolving basis to the same borrower: Yes (7) Outstanding Balance as of Event Date (in thousand NTD): 221,904 (8) Reason for Additional Lending: Working capital requirements

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

4. Latest Financial Statement of the Borrowing Company: (1) Capital (in thousand NTD): 251,379 (2) Accumulated Deficit (in thousand NTD): -155,759

5. Interest Calculation Method: 1% per annum

6. Repayment Terms: (1) Conditions: Repayment within one year from actual disbursement date (2) Date: Calculated from disbursement date

7. Outstanding Lending Balance as of Event Date (in thousand NTD): 212,256

8. Ratio of Outstanding Lending Balance to Net Assets of the Publicly Listed Company (based on latest financial statements): 17.69

9. Source of Lending Funds: Parent Company

10. Other Matters to be Disclosed: None