1.Date of occurrence of the event:2014/12/16

2.Name of the company who receive the monetary loans, its

  relationship to the Company who extend the loans, ceiling

  amount on the monetary loans extended,  amount of loans

  originally extended, amount of the current additional loans,

  whether or not the board of directors authorize the chairperson

  to give loans for the borrowing counterparty; total extended

  amount of loans and the reason for loans as of the date of

  occurrence of the event:

Name of the company who lend the monetary loans:

TPK Universal Solutions Limited

Name of the company who receive the monetary loans:

Upper Year Holdings Limited

its relationship to the Company who extend the loans:

affiliate

ceiling amount on the monetary loans extended:

NTD22,733,851 thousands

amount of loans originally extended: NTD 0 thousands

amount of the current additional loans: NTD 3,280,700

thousands

whether or not the board of directors authorize the

chairperson to give loans for the borrowing

counterparty: No

total extended amount of loans: NTD 3,280,700

thousands

the reason for loans: To fulfill Upper Year

Holdings Limited's funding needs.

3.Content and value of collaterals provided by the loan recipient, if any:

None

4.Capital and Accumulated profit/loss of the loan recipient

  according to its latest financial report:

Capital: NTD 6,073,938 thousands

Accumulated profit: NTD29,708,859 thousands

5.Method of calculation of interest:

3 Month Libor Rate + 1.00%

6.Terms/conditions and date for repayment:

Advanced redemption, wholly or partially

repaid / expected repayment before 2015/12/31

7.The Company's total amount of monetary loans extended

  as of the date of occurrence of the event:

NTD 13,252,425 thousands

8.The ratio of the total amount of monetary loans extended

  to the Company's net worth on its most recent financial

  statements as of the date of occurrence of the event:29.15%

9.Sources of funds to extend monetary loans to others:

Lender's Owned Cash and Bank Loan

10.Any other matters that need to be specified:

This announcement is made in accordance with

article 2 paragraph 23.


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