Bora Pharmaceuticals Announces Guarantee Balance to Subsidiary Reaches Article 25, Paragraph 1, Subparagraph 3 of the 'Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies'

1. Date of occurrence of the event: 115/05/13 2. Company under endorsement/guarantee: (1) Company name: Upsher-Smith Laboratories, LLC (2) Relationship with the company providing endorsement/guarantee: A 100% indirectly held subsidiary of the Company (3) Limit of endorsement/guarantee (in thousands of NTD): 72,844,305 (4) Original endorsement/guarantee balance (in thousands of NTD): 157,575 (5) Amount of new endorsement/guarantee (in thousands of NTD): 630,300 (6) Endorsement/guarantee balance up to the date of occurrence (in thousands of NTD): 787,875 (7) Actual amount used by the company under endorsement/guarantee (in thousands of NTD): 0 (8) Reason for new endorsement/guarantee: The Company provides a credit line guarantee for its subsidiary 3. Collateral provided by the company under endorsement/guarantee: (1) Content: None (2) Value (in thousands of NTD): 0 4. Latest financial statements of the company under endorsement/guarantee: (1) Capital (in thousands of NTD): 31,280,096 (2) Accumulated profit/loss (in thousands of NTD): -24,296,954 5. Conditions for lifting endorsement/guarantee responsibility: (1) Conditions: According to contractual terms (2) Date: According to contractual terms 6. Total limit of endorsement/guarantee (in thousands of NTD): 72,844,305 7. Endorsement/guarantee balance up to the date of occurrence (in thousands of NTD): 11,393,548 8. Ratio of the endorsement/guarantee balance provided by A to the net worth of the public company's latest financial statements as of the date of occurrence: 78.20% 9. Ratio of the total balance of endorsement/guarantee, long-term investments, and funds loaned to the net worth of the public company's latest financial statements as of the date of occurrence: 65.11% 10. Other matters that should be specified: None