Announcement to related parties on behalf of major subsidiary Ding Yue Development Co., Ltd. to obtain right-of-use assets.

 Announcement to related parties on behalf of
major subsidiary Ding Yue Development Co., Ltd. to
obtain right-of-use assets.

1.Name and nature of the underlying asset (e.g., land located at Sublot XX,
Lot XX, North District, Taichung City):
    Right-of-use assets of partial office located on No. 12, Dongxing Rd.,
    Songshan Dist., Taipei City 105, Taiwan.
2.Date of occurrence of the event:2022/06/24
3.Transaction unit amount (e.g.XX square meters, equivalent to XX ping),
unit price, and total transaction price:
    Transaction amount: leased area 181.8㎡(equivalent to 55 ping)
    Unit price: NT$2,100 per month for 3.3058㎡/per ping(tax included),
    Total lease price of NT$115,500 per month (tax included)
    Lease term: 18 months
    Total amount of right-of-use assets: NT$1,954,991 (tax excluded)
4.Trading counterparty and its relationship with the Company (if the trading
counterparty is a natural person and furthermore is not a related party of
the Company, the name of the trading counterparty is not required to be
disclosed):
    Trading party: CHENG YAO ENTERPRISE Co., Ltd.
    Relationship with the Company: Substantive Related Parties
5.Where the trading counterparty is a related party, announcement shall also
be made of the reason for choosing the related party as trading counterparty
and the identity of the previous owner, its relationship with the Company
and the trading counterparty, and the previous date and monetary amount of
transfer:
    The reason for selecting the related party as trading party is to meet
    the needs of the Company.
    The relationship within the previous transferred owner and the Company
    and the transaction counterparty does not apply.
    The previous transfer date and transfer amount are not applicable.
6.Where an owner of the underlying assets within the past five years has
been a related party of the Company, the announcement shall also include the
date and price of acquisition and disposal by the related party, and its
relationship with the Company at the time of the transaction:
    Not applicable.
7.Projected gain (or loss) through disposal (not applicable for
acquisition of assets; those with deferral should provide a table
explaining recognition):Not applicable.
8.Terms of delivery or payment (including payment period and
monetary amount), restrictive covenants in the contract,
and other important terms and conditions:
    Payment term: monthly rent payment is NT$115,500 (tax included)
    Lease period: From July 1, 2022 to December 31, 2023.
9.The manner of deciding on this transaction (such as invitation to tender,
price comparison, or price negotiation), the reference basis for the
decision on price, and the decision-making unit:
    Transaction decision method: Negotiated by market conditions
    Decision-making unit: Board of Directors
10.Name of the professional appraisal firm or company and
its appraisal price:Not applicable.
11.Name of the professional appraiser:Not applicable.
12.Practice certificate number of the professional appraiser:Not applicable.
13.The appraisal report has a limited price, specific price,
or special price:Not applicable.
14.An appraisal report has not yet been obtained:Not applicable.
15.Reason for an appraisal report not being obtained:Not applicable.
16.Reason for any significant discrepancy with the appraisal reports
and opinion of the CPA:Not applicable.
17.Name of the CPA firm:Not applicable.
18.Name of the CPA:Not applicable.
19.Practice certificate number of the CPA:Not applicable.
20.Broker and broker's fee:Not applicable.
21.Concrete purpose or use of the acquisition or disposal:
    For business only.
22.Any dissenting opinions of directors to the present transaction: none
23.Whether the counterparty of the current transaction is a
related party:Yes
24.Date of the board of directors resolution:2022/06/24
25.Date of ratification by supervisors or approval by
the audit committee:2022/06/24
26.The transaction is to acquire a real property or right-of-use
asset from a related party:Yes
27.The price assessed in accordance with the Article 16 of the
Regulations Governing the Acquisition and Disposal of Assets
by Public Companies:Not applicable.
28.Where the above assessed price is lower than the transaction price,
the price assessed in accordance with the Article 17 of the same
regulations:Not applicable.
29.Any other matters that need to be specified:None