【Kwangyuen】Announcement pursuant to Article 22, Paragraph 1, Subparagraph 3 of the Regulations Governing the Lending of Funds and Endorsements/Guarantees by Publicly Issued Companies - Business Relationship

1. Date of occurrence of the fact: 115/05/07 2. Companies receiving funds: (1) Company name: ATLANTA GARMENT MANUFACTURING COMPANY LLC (2) Relationship with the company lending funds: Subsidiary of the company (3) Maximum loan limit (in thousands of NTD): 1,322,539 (4) Original loan balance (in thousands of NTD): 440,720 (5) Amount of new loan (in thousands of NTD): 157,400 (6) Is it a loan authorized by the board of directors for the chairman to disburse in installments or on a revolving basis to the same borrower? Yes (7) Loan balance as of the date of occurrence (in thousands of NTD): 598,120 (8) Reason for this new loan: Financial liquidity required for the company's business operations

(1) Company name: Sidney Apparels LLC (2) Relationship with the company lending funds: Subsidiary of the company (3) Maximum loan limit (in thousands of NTD): 1,640,013 (4) Original loan balance (in thousands of NTD): 440,720 (5) Amount of new loan (in thousands of NTD): 188,880 (6) Is it a loan authorized by the board of directors for the chairman to disburse in installments or on a revolving basis to the same borrower? Yes (7) Loan balance as of the date of occurrence (in thousands of NTD): 629,600 (8) Reason for this new loan: Financial liquidity required for the company's business operations 3. Collateral provided by the company receiving funds: (1) Content: None (2) Value (in thousands of NTD): 0 4. Latest financial statement of the company receiving funds: (1) Capital (in thousands of NTD): 689,631 (2) Accumulated profit/loss (in thousands of NTD): -476,468 5. Interest calculation method: Processed according to contract terms 6. Repayment: (1) Conditions: Processed according to contract terms (2) Date: Processed according to contract terms 7. Loan balance as of the date of occurrence (in thousands of NTD): 1,502,234 8. Ratio of loan balance to net value in the latest financial statement of the publicly issued company as of the date of occurrence: 17.42% 9. Source of funds lent by the company: Parent company 10. Other matters to be specified: 1. USD/NTD exchange rate: 31.48 2. Point 5 above: The capital of the companies receiving funds in their latest financial statements are as follows: (1) ATLANTA GARMENT MANUFACTURING COMPANY LLC: NT$23,065 thousand (2) Sidney Apparels LLC: NT$666,566 thousand 3. Point 6 above: The accumulated profit/loss of the companies receiving funds in their latest financial statements are as follows: (1) ATLANTA GARMENT MANUFACTURING COMPANY LLC: NT$209,317 thousand (2) Sidney Apparels LLC: NT$-685,785 thousand