Ching Yuan Announces Intercompany Loan to Subsidiary under Article 22, Paragraph 1, Items 2 and 3 of the Handling Rules for Loans and Guarantees by Publicly Listed Companies

1. Date of Event: 115/08/07

2. Information on the Recipient of the Loan: (1) Company Name: BEST ELITE HOLDINGS LIMITED (2) Relationship to Lending Company: Indirectly wholly-owned subsidiary of the company (3) Loan Limit (in thousand NT$): 4,151,572 (4) Previous Loan Balance (in thousand NT$): 2,536,335 (5) Amount of New Loan (in thousand NT$): 807,750 (6) Whether the Board has authorized the Chairman to make multiple or revolving loans to the same borrower: Yes (7) Loan Balance as of Event Date (in thousand NT$): 3,344,085 (8) Reason for the New Loan: To strengthen the subsidiary's short-term operational funding

3. Collateral Provided by the Borrower: (1) Description: None (2) Value (in thousand NT$): 0

4. Latest Financial Statement Information of the Borrower: (1) Capital (in thousand NT$): 1,792,597 (2) Accumulated Profits/Losses (in thousand NT$): 5,733,724

5. Interest Calculation Method: Annual interest rate of 2.5%, interest payable at maturity

6. Repayment Terms: (1) Condition: Repayment within one year (2) Date: Within one year from the actual disbursement date

7. Total Loan Balance as of Event Date (in thousand NT$): 4,023,740

8. Ratio of Total Loan Balance to the Net Assets of the Publicly Listed Company (based on latest financial statements): 38.77%

9. Source of Loan Funds: Parent company

10. Other Disclosures: None