Jiagao Announces Subsidiary Shanghai Jiagao Food Co., Ltd. Announcement of Fund Loan Reaching the Announcement Standard of Article 22, Paragraph 1, Item 3 of the "Regulations Governing Fund Lending and Endorsement/Guarantee by Publicly Issued Companies"

1. Date of Occurrence: 115/04/17 2. Recipient of Fund Loan: (1) Company Name: Jiagao Investment (China) Co., Ltd. (2) Relationship with the Company Lending Funds: Wholly-owned subsidiary (99% held by the parent company). (3) Limit of Fund Loan (thousands of NT$): 1,438,488 (4) Original Outstanding Balance of Fund Loan (thousands of NT$): 0 (5) Amount of New Fund Loan (thousands of NT$): 624,240 (6) Is this a fund loan authorized by the Board of Directors for the same borrower to be disbursed in installments or used cyclically? Yes. (7) Outstanding Balance of Fund Loan as of the Date of Occurrence (thousands of NT$): 624,240 (8) Reason for New Fund Loan: Operational turnover needs. 3. Collateral Provided by the Company Receiving the Fund Loan: (1) Content: None. (2) Value (thousands of NT$): 0 4. Company Receiving Fund Loan's Latest Financial Statement: (1) Capital (thousands of NT$): 3,755,530 (2) Accumulated Profit/Loss Amount (thousands of NT$): 297,599 5. Interest Calculation Method: Calculated based on market interest rates at the time of borrowing. 6. Repayment: (1) Conditions: Principal and interest to be repaid in cash upon maturity. (2) Date: Within the loan maturity date. 7. Outstanding Balance of Fund Loan as of the Date of Occurrence (thousands of NT$): 624,240 8. Ratio of Outstanding Fund Loan Balance to Net Worth in the Company's Latest Financial Statement as of the Date of Occurrence: 3.36 9. Source of Funds Lent by the Company: Subsidiary's own funds. 10. Other Matters That Need to Be Stated: None.