Sheng Yu Announces Correction to the Accountant's Review Report in Its 115 Q2 Consolidated Financial Report (including iXBRL)

1. Factual Date: 115/08/14

2. Company Name: Sheng Yu Corporation

3. Relationship with Company (Please enter本公司or 子公司): 本公司

4. Cross-shareholding Ratio: Not applicable

5. Reason for Occurrence: Correction of the accountant's review report content in the 115 Q2 consolidated financial report (including iXBRL)

6. Item/Report Name to be Corrected: Accountant's Review Report of the 115 Q2 Consolidated Financial Report

7. Amount/Content/Page Before Correction: Pages 3 to 4, Accountant's Review Report (1). Basis for Qualified Conclusion (2). Qualified Conclusion Based on our review, except for the potential impact on the consolidated financial statements if the financial statements of equity-method investments mentioned in the Basis for Qualified Conclusion section were reviewed by auditors, we found no material misstatements indicating that the aforementioned consolidated financial statements were not prepared in accordance with the Financial Reporting Standards for Securities Issuers and the International Accounting Standard No. 34 'Interim Financial Reporting' recognized and promulgated by the Financial Supervisory Commission.

8. Amount/Content/Page After Correction: Pages 3 to 4, Accountant's Review Report (1). Basis for Qualified Conclusion of the 114 Q2 Consolidated Financial Report (2). Unqualified Conclusion and Qualified Conclusion Based on our review, except for the potential impact on the 114 Q2 consolidated financial statements if the financial statements of equity-method investments mentioned in the Basis for Qualified Conclusion section were reviewed by auditors, we found no material misstatements indicating that the aforementioned consolidated financial statements were not prepared in accordance with the Financial Reporting Standards for Securities Issuers and the International Accounting Standard No. 34 'Interim Financial Reporting' recognized and promulgated by the Financial Supervisory Commission.

9. Countermeasures: Issue a material information announcement and re-upload to the Public Information Observation Station.

10. Other Matters to be Disclosed: None