Polaris Pharmaceutical-KY Announces Endorsement and Guarantee Reaches Public Offering Company Fund Lending and Endorsement/Guarantee Handling Standards Article 25, Paragraph 1, Item 3

1. Date of Event: 115/05/12
2. Endorsed/Guaranteed Party:
(1) Company Name: Dire Pharmaceutical (Chengdu) Co., Ltd.
(2) Relationship with the Endorsing/Guaranteeing Company: Wholly-owned subsidiary of this company.
(3) Endorsement/Guarantee Limit (in thousands of NTD): 9,600,002
(4) Original Remaining Balance of Endorsement/Guarantee (in thousands of NTD): 933,970
(5) Amount of New Endorsement/Guarantee Added (in thousands of NTD): 15,830
(6) Remaining Balance of Endorsement/Guarantee as of the Date of Event (in thousands of NTD): 949,800
(7) Actual Amount Utilized by the Endorsed/Guaranteed Company (in thousands of NTD): 944,520
(8) Reason for New Endorsement/Guarantee:
To provide additional collateral due to exchange rate fluctuations.
3. Collateral Provided by the Endorsed/Guaranteed Company:
(1) Content: US Dollar Deposits
(2) Value (in thousands of NTD): 949,800
4. Latest Financial Statement of the Endorsed/Guaranteed Company:
(1) Capital (in thousands of NTD): 2,229,748
(2) Accumulated Profit/Loss (in thousands of NTD): -1,903,312
5. Conditions for Release of Endorsement/Guarantee Responsibility:
(1) Conditions: The endorsed/guaranteed company repays the loan.
(2) Date: The date the endorsed/guaranteed company repays the loan.
6. Total Endorsement/Guarantee Limit (in thousands of NTD):
14,400,003
7. Remaining Balance of Endorsement/Guarantee as of the Date of Event (in thousands of NTD):
1,504,800
8. Ratio of Remaining Endorsement/Guarantee Balance to Net Worth in the Latest Financial Statement of the Public Offering Company as of the Date of Event:
31.35
9. Total Ratio of Endorsement/Guarantee, Long-Term Investment, and Fund Lending to Net Worth in the Latest Financial Statement of the Public Offering Company as of the Date of Event:
37.04
10. Other Matters to be Noted:
US Dollar exchange rate converted at 31.660.