Diamond Investment Decides to Invest in Syncell Inc.

Release Date: 1150709 Announcement Date: 1150708 Announcement Time: 170912 Company Code: 6901 Company Name: Diamond Investment Subject: Decision to Invest in Syncell Inc. (Supplementary to 115/07/03 Announcement) Applicable Clause: Clause 20 Date of Fact: 1150703 Explanation: 1. Name and Nature of the Target (if it is a preferred stock, the terms of the preferred stock issuance, such as the dividend rate, should be specified): Syncell Inc. A+ Preferred Stock Preferred stock can be converted to common stock at any time after issuance, and the conversion right expiration date is not specified in the terms 2. Date of Fact: 115/7/3~115/7/3 3. Board of Directors Approval Date: July 3, 115 4. Other Resolution Dates: Not Applicable 5. Transaction Quantity, Unit Price, and Total Transaction Amount: Transaction Quantity: 14,095,960 shares Unit Price: $0.6535 Total Transaction Amount: $9,211,709.86 6. Transaction Counterparty and Their Relationship with the Company (if the transaction counterparty is a natural person and not a related party of the company, their name may be omitted): Not Applicable 7. If the Transaction Counterparty is a Related Party, the Reason for Selecting the Related Party as the Transaction Counterparty and the Previous Transferor, the Relationship Between the Previous Transferor and the Company and the Transaction Counterparty, the Previous Transfer Date, and the Transfer Amount Should Be Disclosed: Not Applicable 8. If the Owner of the Transaction Target Within the Past Five Years Was a Related Party of the Company, the Acquisition and Disposal Dates, Prices, and Relationship with the Company at the Time of the Transaction Should Be Disclosed: Not Applicable 9. If This Transaction Involves the Disposal of Claims, the Related Matters (Including the Type of Collateral Attached to the Disposed Claims, If Any of the Disposed Claims Are Claims Against Related Parties, the Name of the Related Party and the Book Amount of the Claims Disposed of This Time Should Be Disclosed): Not Applicable 10. Disposal Benefits (or Losses) (Not Applicable if Securities Are Acquired) (If Deferred, the Recognition Situations Should Be Listed): Not Applicable 11. Delivery or Payment Conditions (Including Payment Period and Amount), Contract Restrictive Clauses, and Other Important Agreed Matters: Delivery or Payment Conditions: Syncell Inc. Fundraising Schedule Contract Restrictive Clauses: None Other Important Agreed Matters: None 12. Decision Method, Reference Basis for Price Determination, and Decision-Making Unit for This Transaction: Transaction Decision Method: Board of Directors of the Company Reference Basis for Price Determination: Opinion Letter on Price Reasonableness from the Accountant and Syncell Inc. Fundraising Plan Decision-Making Unit: Board of Directors of the Company 13. Net Value per Share of the Target Company for the Acquisition or Disposal of Securities: 4.47 14. Cumulative Quantity, Amount, Shareholding Ratio, and Restricted Rights Situations (Such as Pledge Situations) of the Securities Held So Far (Including This Transaction): (1) Cumulative Quantity of the Securities Held So Far (Including This Transaction): 24,463,019 shares (2) Cumulative Amount of the Securities Held So Far (Including This Transaction): $13,211,709.86 (3) Cumulative Shareholding Ratio of the Securities Held So Far (Including This Transaction): 15.08% (4) No Restricted Rights Situations 15. So Far, the Proportion of Securities Investment (Including This Transaction) Listed in Article 3 of the "Regulations for the Handling of Assets Acquired or Disposed of by Public Companies" in the Company's Latest Financial Statements and the Amount of Operating Funds in the Latest Financial Statements (Note 2): (1) Proportion of Total Assets: 3.29% (2) Proportion of Equity Attributable to the Parent Company: 3.33% (3) Operating Funds: NT$3,691,713,000 16. Broker and Brokerage Fees: None 17. Specific Purpose or Use of Acquisition or Disposal: Long-term investment 18. Opinion of Directors Expressing Objection to This Transaction: None 19. This Transaction is a Related Party Transaction: No 20. Date of Approval or Agreement by the Supervisor or Audit Committee: July 3, 115 21. The Accountant Issued a Non-Rational Opinion for This Transaction: No 22. Name of the Accounting Firm: Xinyou United Certified Public Accountants 23. Name of the Accountant: Lin Changyou Certified Public Accountant 24. Accountant's Business License Number: FSC License No. 4562 25. Does This Involve a Change in the Business Model: No 26. Explanation of Business Model Change: Not Applicable 27. Transaction Situation with the Counterparty in the Past Year and Expected in the Next Year: Not Applicable 28. Source of Funds: Not Applicable 29. Date of Previous Major Information Disclosure for the Same Event: July 3, 115 30. Other Matters to Be Stated: None