【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