[MSI] Announcement regarding the acquisition of land by a grandchild company MYSTAR COMPUTER B.V. by its subsidiary MICRO-STAR NETHERLANDS HOLDING B.V.

1. Name and nature of the target (e.g., land in X section, X subsection, X district, Taichung City): Land located at Ekkersrijt 6050, 5692 GA Son en Breugel, Netherlands.
2. Date of occurrence of the event: 115/5/12~115/5/12 (ROC Calendar)
3. Date of board resolution: May 12, 115 (ROC Calendar)
4. Other approval dates: Not applicable
5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount:
Land area: 9,115 square meters, approximately EUR 63.7 per square meter.
Total transaction amount: EUR 580,738.45.
6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted):
Counterparty: MICRO-STAR NETHERLANDS HOLDING B.V. and MYSTAR COMPUTER B.V.
Relationship with the company: The aforementioned companies are 100% owned subsidiaries and grandchild companies of the company.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and the transfer amount shall also be disclosed:
Reason for selecting related parties as transaction objects: Internal asset adjustment for overall group operational planning and business development needs.
Previous owner: Kero Vastgoed B.V.
Relationship between the previous owner and the counterparty: None.
Previous transfer date: August 31, 87 (ROC Calendar).
Previous transfer amount: NLG 1,700,000.
8. If the owner of the target has been a related party of the company within the last five years, the acquisition and disposition dates, prices, and relationship with the company at the time of the transaction for the related party shall also be announced:
Owner of the target within the last five years: MYSTAR COMPUTER B.V.
Acquisition date: August 31, 87 (ROC Calendar).
Acquisition price: NLG 1,700,000.
Relationship with the company at the time of transaction: A 100% owned grandchild company of the company.
9. Expected disposition gains (or losses) (not applicable for asset acquisition) (for deferred items, the recognition status should be listed and explained):
Not applicable.
10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements:
Delivery or payment terms: To be handled in accordance with the terms of the sale and purchase agreement.
Contractual restrictions and other important agreements: None.
11. Method of determining this transaction (e.g., tender, price comparison, or negotiation), reference basis for price determination, and decision-making unit:
Transaction determination method: Negotiation between both parties.
Reference basis: Based on book value, with reference to a real estate appraisal report.
Decision-making unit: Board of Directors.
12. Professional appraisal firm or company name and its appraisal amount:
Professional appraisal firm: A3 Taxaties
Appraisal amount: EUR 3,875,000
13. Professional appraiser name: R.W.H.M. Joosten RM RT
14. Professional appraiser's practice certificate number: RT459180656
15. Is the appraisal report a limited price, specific price, or special price: No or Not applicable
16. Has the appraisal report not yet been obtained: No or Not applicable
17. Reasons for not yet obtaining the appraisal report: Not applicable
18. If there is a significant difference in the appraisal result, the reason for the difference and the auditor's opinion:
Auditor's opinion: The difference between the transaction price and the appraisal result in this case is mainly due to this transaction being an internal asset reorganization within the group, carried out under the Fiscal Unity framework of the Netherlands income tax. To maintain the continuity of tax and accounting treatment, the book value is adopted as the transaction price. This approach is based on commercial purposes, tax neutrality, and consideration for accounting treatment continuity.
19. Accounting firm name: Steens & Partners
20. Accountant name: Jeffrey Derkx RA
21. Accountant's practice certificate number: RA 52944 (Dutch Registered Accountant)
22. Broker and brokerage fees: Not applicable.
23. Specific purpose or use of acquisition or disposition: Internal asset adjustment based on overall group operational planning and business development needs.
24. Opinions of dissenting directors on this transaction: Not applicable.
25. This transaction is a related party transaction: Yes
26. Date of approval by supervisors or audit committee: Not applicable
27. This transaction is an acquisition of real estate or right-of-use assets from a related party: Yes
28. Price assessed according to Article 16 of the "Regulations Governing the Acquisition and Disposition of Assets by Public Companies": Not applicable
29. If the price assessed in the preceding item is lower than the transaction price, the price assessed according to Article 17 of the same regulations: Not applicable
30. Date of previous significant announcement on the same event: Not applicable
31. Other matters to be specified: This transaction is an internal asset reorganization within the same group, with the book value as the transaction price, and reference is made to the market price in the real estate appraisal report as the evaluation basis. The difference between the transaction price and the appraisal result mainly reflects the nature of internal group transfer, which is considered reasonable.
Keywords: Significant Information