【Jia Nian】Announcement of increased endorsement guarantee amount for subsidiary Jia Xin Asset Management and Development Co., Ltd. exceeding NT$30 million and 5% of the latest disclosed net worth of a public offering company.

1. Date of occurrence: 115/05/08 2. Company for which endorsement/guarantee is provided: (1) Company name: Jia Xin Cement Corporation (2) Relationship with endorser/guarantor: Parent-subsidiary relationship (3) Endorsement/guarantee limit (K NTD): 18,153,815 (4) Remaining balance of original endorsement/guarantee (K NTD): 6,260,000 (5) Amount of new endorsement/guarantee (K NTD): 1,500,000 (6) Endorsement/guarantee balance as of the date of occurrence (K NTD): 7,760,000 (7) Actual amount utilized by the endorsed/guaranteed company (K NTD): 5,138,750 (8) Reason for new endorsement/guarantee: Bank financing. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None (2) Value (K NTD): 0 4. Latest financial statement of the endorsed/guaranteed company: (1) Capital (K NTD): 7,902,474 (2) Accumulated profit/loss (K NTD): 5,498,182 5. Conditions for release of endorsement/guarantee liability: (1) Conditions: Debt fully repaid (2) Date: As per contract. 6. Total limit of endorsement/guarantee (K NTD): 36,307,630 7. Endorsement/guarantee balance as of the date of occurrence (K NTD): 9,351,030 8. As of the date of occurrence, the ratio of endorsement/guarantee balance provided by A to the net worth of the public offering company's latest financial statement: 0.52 9. As of the date of occurrence, the ratio of the sum of endorsement/guarantee, long-term investment, and lending of funds to the net worth of the public offering company's latest financial statement: 0.43 10. Other matters to be noted: A renewal was approved by the board of directors before the expiration of the old contract, leading to a duplicate calculation of the endorsement/guarantee balance.