[Lai Yi-KY] Announcement by the Company and its Subsidiaries in Accordance with Article 22, Paragraph 1, Items 2 and 3 of the "Regulations Governing the Lending and Guarantee of Funds by Publicly Issued Companies"

1. Date of Occurrence: 115/05/06 2. Company Receiving Funds Loaned: (1) Company Name: Lai Yi Industrial Co., Ltd. (Samoa) (2) Relationship with the Company Lending Funds: The Company directly and indirectly holds 100% owned subsidiary. (3) Limit of Fund Loaned (K Yuan): 4,945,552 (4) Original Balance of Funds Loaned (K Yuan): 3,640,900 (5) Amount of New Funds Loaned (K Yuan): 1,108,100 (6) Whether it is Funds Loaned Authorized by the Board of Directors for Multiple Disbursements or Revolving Use to the Same Lender: Yes (7) Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 4,749,000 (8) Reason for New Funds Loaned: Operational turnover. (1) Company Name: Lai Yi Industrial Co., Ltd. (Samoa) (2) Relationship with the Company Lending Funds: The Company directly and indirectly holds 100% owned subsidiary. (3) Limit of Fund Loaned (K Yuan): 2,522,549 (4) Original Balance of Funds Loaned (K Yuan): 633,200 (5) Amount of New Funds Loaned (K Yuan): 316,600 (6) Whether it is Funds Loaned Authorized by the Board of Directors for Multiple Disbursements or Revolving Use to the Same Lender: Yes (7) Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 949,800 (8) Reason for New Funds Loaned: Operational turnover. (1) Company Name: Lai Yi Industrial Co., Ltd. (Samoa) (2) Relationship with the Company Lending Funds: The Company directly and indirectly holds 100% owned subsidiary. (3) Limit of Fund Loaned (K Yuan): 1,920,913 (4) Original Balance of Funds Loaned (K Yuan): 1,108,100 (5) Amount of New Funds Loaned (K Yuan): 474,900 (6) Whether it is Funds Loaned Authorized by the Board of Directors for Multiple Disbursements or Revolving Use to the Same Lender: Yes (7) Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 1,583,000 (8) Reason for New Funds Loaned: Operational turnover. (1) Company Name: Lai Yi Industrial Co., Ltd. (Samoa) (2) Relationship with the Company Lending Funds: The Company directly and indirectly holds 100% owned subsidiary. (3) Limit of Fund Loaned (K Yuan): 5,615,379 (4) Original Balance of Funds Loaned (K Yuan): 949,800 (5) Amount of New Funds Loaned (K Yuan): 0 (6) Whether it is Funds Loaned Authorized by the Board of Directors for Multiple Disbursements or Revolving Use to the Same Lender: Yes (7) Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 949,800 (8) Reason for New Funds Loaned: Operational turnover. (1) Company Name: Sheng Feng Co., Ltd. (2) Relationship with the Company Lending Funds: The Company directly and indirectly holds 100% owned subsidiary. (3) Limit of Fund Loaned (K Yuan): 23,388,224 (4) Original Balance of Funds Loaned (K Yuan): 2,057,900 (5) Amount of New Funds Loaned (K Yuan): 949,800 (6) Whether it is Funds Loaned Authorized by the Board of Directors for Multiple Disbursements or Revolving Use to the Same Lender: Yes (7) Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 3,007,700 (8) Reason for New Funds Loaned: Operational turnover. 3. Collateral Provided by the Company Receiving Funds Loaned: (1) Content: None (2) Value (K Yuan): 0 4. Latest Financial Statement of the Company Receiving Funds Loaned: (1) Capital (K Yuan): 10,711,927 (2) Accumulated Deficit Amount (K Yuan): 11,053,254 5. Interest Calculation Method: None 6. Repayment: (1) Conditions: Within one year from the lending period, repayment before the due date. (2) Date: Within one year from the lending period, repayment before the due date. 7. Balance of Funds Loaned as of the Date of Occurrence (K Yuan): 11,239,300 8. Ratio of Balance of Funds Loaned as of the Date of Occurrence to the Publicly Issued Company's Latest Financial Statement Net Worth: 45.45 9. Source of Funds Lent by the Company: Subsidiary's own funds, financial institutions, parent company. 10. Other Matters to be Noted: Latest Financial Statement Capital (K Yuan): Lai Yi Industrial Co., Ltd. (Samoa): 5,032,814 Sheng Feng Co., Ltd.: 5,679,113 Latest Financial Statement Accumulated Deficit Amount (K Yuan): Lai Yi Industrial Co., Ltd. (Samoa): 11,093,457 Sheng Feng Co., Ltd.: -40,203