Ji Yuan-KY Announces Handling in Accordance with Article 25, Paragraph 1, Item 4 of Regulations for Lending of Funds and Endorsement/Guarantee by Publicly Issuing Companies

1. Date of occurrence: 115/05/11 2. Company receiving endorsement/guarantee: (1) Company Name: Hubei Ji Yuan Iron Printing and Can Manufacturing Co., Ltd. (2) Relationship with the endorsing/guaranteeing company: Affiliated enterprise (Subsidiary wholly owned by Ji Yuan Holdings) (3) Limit of endorsement/guarantee (thousands of Yuan): 8,443,421 (4) Remaining balance of original endorsement/guarantee (thousands of Yuan): 512,028 (5) Amount of new endorsement/guarantee (thousands of Yuan): 184,514 (6) Endorsement/guarantee balance as of the date of occurrence (thousands of Yuan): 696,542 (7) Actual amount utilized by the endorsed/guaranteed company (thousands of Yuan): 113,889 (8) Reason for new endorsement/guarantee: Operating turnover (renewal of original credit line) (1) Company Name: Guangdong Ji Duobao Can Manufacturing Co., Ltd. (2) Relationship with the endorsing/guaranteeing company: Affiliated enterprise (Subsidiary wholly owned by Ji Yuan Holdings) (3) Limit of endorsement/guarantee (thousands of Yuan): 8,443,421 (4) Remaining balance of original endorsement/guarantee (thousands of Yuan): 2,658,023 (5) Amount of new endorsement/guarantee (thousands of Yuan): 922,572 (6) Endorsement/guarantee balance as of the date of occurrence (thousands of Yuan): 3,580,595 (7) Actual amount utilized by the endorsed/guaranteed company (thousands of Yuan): 1,346,254 (8) Reason for new endorsement/guarantee: Operating turnover (renewal of original credit line) (1) Company Name: Ji Fu (Xiamen) Industrial Co., Ltd. (2) Relationship with the endorsing/guaranteeing company: Affiliated enterprise (Subsidiary wholly owned by Ji Yuan Holdings) (3) Limit of endorsement/guarantee (thousands of Yuan): 3,536,652 (4) Remaining balance of original endorsement/guarantee (thousands of Yuan): 276,771 (5) Amount of new endorsement/guarantee (thousands of Yuan): 276,772 (6) Endorsement/guarantee balance as of the date of occurrence (thousands of Yuan): 553,543 (7) Actual amount utilized by the endorsed/guaranteed company (thousands of Yuan): 42,526 (8) Reason for new endorsement/guarantee: Operating turnover (renewal of original credit line) (1) Company Name: Xiamen Ji Yuan Enterprise Co., Ltd. (2) Relationship with the endorsing/guaranteeing company: Affiliated enterprise (Subsidiary wholly owned by Ji Yuan Holdings) (3) Limit of endorsement/guarantee (thousands of Yuan): 2,373,180 (4) Remaining balance of original endorsement/guarantee (thousands of Yuan): 276,772 (5) Amount of new endorsement/guarantee (thousands of Yuan): 184,514 (6) Endorsement/guarantee balance as of the date of occurrence (thousands of Yuan): 461,286 (7) Actual amount utilized by the endorsed/guaranteed company (thousands of Yuan): 71,152 (8) Reason for new endorsement/guarantee: Operating turnover (renewal of original credit line) 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None (2) Value (thousands of Yuan): 0 4. Latest financial statement of the endorsed/guaranteed company: (1) Capital (thousands of Yuan): 2,770,879 (2) Accumulated profit/loss (thousands of Yuan): 107,814 5. Conditions for release of endorsement/guarantee responsibility: (1) Conditions: In accordance with contract provisions (2) Date: In accordance with contract provisions 6. Total limit of endorsement/guarantee (thousands of Yuan): 8,443,421 7. Endorsement/guarantee balance as of the date of occurrence (thousands of Yuan): 4,231,840 8. As of the date of occurrence, the ratio of the endorsement/guarantee balance provided by A to the net value of the publicly issuing company's latest financial statement: 175.42 9. As of the date of occurrence, the total of endorsement/guarantee, long-term investment, and fund lending balances as a ratio of the publicly issuing company's latest financial statement net value: 239.31 10. Other matters to be disclosed: Information on endorsed/guaranteed companies (thousands of New Taiwan Dollars): Period-end Capital: Hubei Ji Yuan 291,266 / Guangdong Ji Duobao 1,887,705 / Ji Fu (Xiamen) 79,988 / Xiamen Ji Yuan 511,920 Period-end Accumulated Profit/Loss: Hubei Ji Yuan 427,059 / Guangdong Ji Duobao -918,737 / Ji Fu (Xiamen) 427,612 / Xiamen Ji Yuan 171,880