新至陞科技股份有限公司

1. Date of event occurrence: 06/14/2018

2. Particulars of borrower:

(1) Name of company: Nishoku Technology Vietnam Co., Ltd.

(2) Relationship with the lender: An overseas wholly-owned subsidiary of parent company Nishoku Technology Inc.

(3) Limit of lending: NT$1,366,038,000

(4) Balance of lending: NT$149,750,000

(5) Amount of present lending: NT$239,600,000

(6) Lending by installment or for circular disbursement for the same borrower approved by the chairman with board authorization: Yes.

(7) Lending balance by the date of event occurrence: NT$389,350,000.

(8) Reasons for current lending: Working capital

3. Particulars of collateral(s) for lending:

(1) Contents: No.

(2) Value: 0

4. Information disclosed in the latest financial statement of borrower:

(1) Capital: NT$267,314,000

(2) Amount of cumulative deficit: NT$-38,003,000

5. Interest calculation:

Subject to contract terms.

6. Repayment

(1) Terms

Subject to contract terms.

(2) Date:

Subject to contract terms.

7. Lending balance by the date of event occurrence: NT$389,350,000

8. Percentage of lending balance in the public company's net worth as disclosed in its latest financial statements by the date of event occurrence: 8.96

9. Sources of funds lending to others:

Subsidiaries

10. Other information to disclose:

1. Own capital of Same Start Limited.

2. Exchange rate: USD1=TWD29.95

3. The maximum amount of lending shall not exceed the company’s net worth as disclosed in the latest financial statement, provided that the net worth of the lending company and this company is based on the financial statement reviewed by CPAs on March 31, 2018.

4. The net worth of the borrowing company shall be subject to the latest financial statement by December 31, 2017.