【Winstar】Announcement by the company regarding compliance with Article 25, Paragraph 1, Item 1 of the Regulations Governing the Lending of Funds and Endorsements/Guarantees by Publicly Issued Companies

1. Date of occurrence of the event: 115/05/12 2. For endorsements/guarantees balance reaching over fifty percent of the net worth in the latest financial statements of the publicly issued company: (1) Name of the guaranteed company: Winstar Optronics Co., Ltd. (2) Relationship with the company providing endorsements/guarantees: 100% directly held subsidiary of the company (3) Reason for endorsements/guarantees up to the date of occurrence: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. (4) Limit of endorsements/guarantees (in thousands of NTD): 1,025,964 (5) Original balance of endorsements/guarantees (in thousands of NTD): 272,728 (6) Balance of endorsements/guarantees up to the date of occurrence (in thousands of NTD): 434,728 (7) Actual utilized amount by the guaranteed company (in thousands of NTD): 92,679 (8) Amount of new endorsements/guarantees (in thousands of NTD): 162,000 (9) Reason for new endorsements/guarantees: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. (1) Name of the guaranteed company: Dongguan Hanling Electronics Co., Ltd. (2) Relationship with the company providing endorsements/guarantees: 100% indirectly held subsidiary of the company (3) Reason for endorsements/guarantees up to the date of occurrence: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. (4) Limit of endorsements/guarantees (in thousands of NTD): 1,025,964 (5) Original balance of endorsements/guarantees (in thousands of NTD): 25,256 (6) Balance of endorsements/guarantees up to the date of occurrence (in thousands of NTD): 50,360 (7) Actual utilized amount by the guaranteed company (in thousands of NTD): 13,733 (8) Amount of new endorsements/guarantees (in thousands of NTD): 25,104 (9) Reason for new endorsements/guarantees: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. (1) Name of the guaranteed company: Winstar Optronics (Changshu) Co., Ltd. (2) Relationship with the company providing endorsements/guarantees: 100% indirectly held subsidiary of the company (3) Reason for endorsements/guarantees up to the date of occurrence: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. (4) Limit of endorsements/guarantees (in thousands of NTD): 1,025,964 (5) Original balance of endorsements/guarantees (in thousands of NTD): 55,116 (6) Balance of endorsements/guarantees up to the date of occurrence (in thousands of NTD): 101,126 (7) Actual utilized amount by the guaranteed company (in thousands of NTD): 0 (8) Amount of new endorsements/guarantees (in thousands of NTD): 46,010 (9) Reason for new endorsements/guarantees: To meet operating capital planning, the subsidiary's bank financing facility is guaranteed by the parent company. 2. Total limit of endorsements/guarantees (in thousands of NTD): 1,025,964 3. Balance of endorsements/guarantees as of the date of occurrence (in thousands of NTD): 586,214 3. Ratio of the balance of endorsements/guarantees to the net worth in the latest financial statements of the publicly issued company as of the date of occurrence: 57.14 4. Other matters to be specified: None.