Subsidiary disposal and acquisition of the plant

Subject:Subsidiary AFE, INC. disposal of the plant and data center

Contents:

1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City):

plant and data center;12001 Braun Road Mount Pleasant WI 53177  

2.Date of occurrence of the event:2021/03/18

3.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price:

Transaction volume:29,718 square meters, equivalent to 8,990 ping

Unit price:at about USD 2,612.19/square (at about USD 8,635.04/ping each )

Total transaction price: USD 77,629,030

4.Trading counterparty and its relationship with the Company (if the trading counterparty is a natural person and furthermore is not a related party of the Company, the name of the trading counterparty is not required to be disclosed):

Fii USA INC. ; Connection company

5.Where the trading counterparty is a related party, announcement shall also be made of the reason for choosing the related party as trading counterparty and the identity of the previous owner, its relationship with the Company and the trading counterparty, and the previous date and monetary amount of transfer:

Resource Integration;Na

6.Projected gain (or loss) through disposal (not applicable for acquisition of assets; those with deferral should provide a table explaining recognition):USD 321,970

7.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions:None

8.The manner of deciding on this transaction (such as invitation to tender, price comparison, or price negotiation), the reference basis for the decision on price, and the decision-making unit:

Negotiation;book value;Board of Directors

9.Name of the professional appraisal firm or company and its appraisal price:

Valuation Research Corporation : USD 77,920,744  

CBRE Inc.: USD 77,499,024

10.Name of the professional appraiser:

Valuation Research Corporation : Nathan D. Emanuel   

CBRE Inc.: Dave Wagner

11.Practice certificate number of the professional appraiser:

Nathan D. Emanuel : 104189

Dave Wagner : 703-10

12.Concrete purpose or use of the acquisition or disposal:Resource Integration

13.Whether the counterparty of the current transaction is a related party:Yes

14.Date of the board of directors resolution:2021/03/18

15.Date of ratification by supervisors or approval by the audit committee:NA

16.Any other matters that need to be specified:None

Subject:Subsidiary Fii USA INC. acquisition of the plant and data center

Contents:

1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City):

plant and data center;12001 Braun Road Mount Pleasant WI 53177  

2.Date of occurrence of the event:2021/03/18

3.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price:

Transaction volume:29,718 square meters, equivalent to 8,990 ping

Unit price:at about USD 2,612.19/square (at about USD 8,635.04/ping each )

Total transaction price: USD 77,629,030

4.Trading counterparty and its relationship with the Company (if the trading counterparty is a natural person and furthermore is not a related party of the Company, the name of the trading counterparty is not required to be disclosed):

AFE, INC. ; Connection company

5.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions:None

6.The manner of deciding on this transaction (such as invitation to tender, price comparison, or price negotiation), the reference basis for the decision on price, and the decision-making unit:

Negotiation;book value;Board of Directors

7.Name of the professional appraisal firm or company and its appraisal price:

Wan Long (Shanghai) Assets Evaluation Co., Ltd.: USD 77,629,029.99

Valuation Research Corporation : USD 77,920,744  

8.Name of the professional appraiser:

Wan Long (Shanghai) Assets Evaluation Co., Ltd.:Jin Jun, Guo Xian Yi

Valuation Research Corporation : Nathan D. Emanuel   

9.Practice certificate number of the professional appraiser:

Jin Jun:31200006、Guo Xian Yi:37000679

Nathan D. Emanuel : 104189 

10.Concrete purpose or use of the acquisition or disposal:Resource Integration

11.Whether the counterparty of the current transaction is a related party:Yes

12.Date of the board of directors resolution:2021/03/18

13.Date of ratification by supervisors or approval by the audit committee:NA

14.The transaction is to acquire a real property or right-of-use asset from a related party:Yes

15.The price assessed in accordance with the Article 16 of the Regulations Governing the Acquisition and Disposal of Assets by Public Companies:USD 77,629,030

16.Where the above assessed price is lower than the transaction price, the price assessed in accordance with the Article 17 of the same regulations:NA

17.Any other matters that need to be specified:None