Balance Sheet as of 30 Sep 2017 and 30 Sep Liabilities & Shareholder s Equity

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Daniella Sheila Morgan
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1 Assets Balance Sheet as of 30 Sep 2017 and 30 Sep Sep Sep 2016 Liabilities & Shareholder s Equity UNIT : TWD ' Sep Sep 2016 SN Accounting Item Amount % Amount % SN Accounting Item Amount % Amount % Cash and Cash Equivalents 888, ,883 0 Loan from Central Bank and Inter-banks 0 0 1,567,100 0 Placement and Balances with banks 14,834, ,125,840 6 Financial Liabilities at Fair-value through 72,352, ,120, Financial Assets at Fair-value through Profit or loss Profit or loss 2,322, ,631,549 3 Available-for-Sale Financial Assets-Net 9,499, Bills and bonds under repurchase or resale agreements 25,037, ,861, Accounts Payable 25,682, ,589, Accounts Receivable-net 24,534, ,709, Tax payable 89, ,420 0 Current Tax Assets 39, ,341 0 Deposits and Remittance Payable 11,871, ,667,474 2 Bills and Loans-Net 46,542, ,622, Accrued Pension Liabilities 8, , Guarantee Reserve 66, , Deferred Income Tax Liabilities 196, ,016 0 Property and equipment-net 26, ,603 0 Other Liabilities 150,015, ,630, Intangible Assets-Net Liabilities 190,253, ,549, Deferred Tax Assets 136, ,103 0 Other Assets-Net 84, ,872,831 3 Working Capital 200, ,000 0 Retained Earnings 3,563, ,818,048 2 Other Reserves (40,527) 0 (13,281) 0 Shareholder s Equity 3,722, ,004,767 2 Assets 193,976, ,554, Liabilities And Shareholder s Equity 193,976, ,554, Accounting Item 30 Sep Sep 2016 Allowance for doubtful account-ar factoring without recourse 0 109,814 Allowance for doubtful account-loan 470, ,922 Allowance for doubtful account-acceptances Receivable 0 0

2 Statements of Comprehensive Income For the period from 1 Jan. to 30 Sep and 2016 and 3rd Quarter UNIT : TWD '000 Current Year Previous Year Current Year Previous Year 3Q Q 2016 YTD as at 30 Sep 2017 YTD as at 30 Sep 2016 Amount % Amount % Amount % Amount % Interest Income 461, , ,255, , Less:Interest Expenses 471, , ,182, , Net Interest Income (10,641) (2) 73, , , Net Non-Interest Income 281, , , , Net Fee and Commission Income 14, , , , Gain on financial assets and liabilities at fair value through profit or 156, , , , loss P/L on Foreign currency Exchanges 86, , , ,340 9 Net Other Non-Interest Income 24, , , , Net Income before operating Exp.& Prov. 271, , ,044, , Loans Provisions and reserve for guarantee liabilities 42, , , , Operating Expenses 92, , , , Employee benefits 35, , , , Depreciation and Amortization Expenses 1, , , ,378 0 Other Operating and Management Expenses 55, , , , Income from continuing operations before income 136, , , , taxes Income Taxes Expenses (16,945) (4) (12,774) (4) (102,462) (8) (79,352) (9) Income from continuing operations after income 119, , , , taxes Net Income (Loss) 119, , , , Other comprehensive income Exchange differences resulting from translating the financial statement of a (1,724) (0) (8,881) (3) (35,823) (3) (14,896) (2) foreign operation Unrealized gain or loss on available-for sale (393) (0) 0 0 (135) (0) 0 0 financial assets other comprehensive income (2,117) (0) (8,881) (3) (35,958) (3) (14,896) (2) comprehensive income 117, , , ,

3 Information of financial instrument transaction Financial instruments measured at fair value item Non-derivative financial instruments Assets Financial assets at fair value through profit or loss UNIT : TWD ' Sep Sep st Leve1 2 nd Leve1 3 rd Leve1 1 st Leve1 2 nd Leve1 3 rd Leve1 70,216,407 70,216,407 69,556,706 69,556,706 Investment in bonds 7,483,350 7,483,350 2,996,295 2,996,295 Others 62,733,057 62,733,057 66,560,411 66,560,411 Available -for -sale financial assets 9,499,865 9,499, Investment in bonds Others 9,499,865 9,499, Liabilities Financial liabilities at fair value through profit or loss Derivative financial instruments Assets Financial assets at fair value through profit or loss 2,136,149 2,136,149 2,563,348 2,563,348 Liabilities Financial liabilities at fair value through profit or loss 2,322,485 2,322,485 4,631,549 4,631,549 79,529, ,529, ,488, ,488,

4 Movements of financial assets classified into Level 3 of fair value are as follows: UNIT : TWD '000 1 Jan Valuation gain(loss) Addition Reduction 30 Sep Items 2017 through profits or loss through shareholders' equity Purchased Transferred Sold,disposed Transferred 2017 or issued to Level 3 or settled from Level 3 1.Financial assets at fair value through profit or loss: Nil Assets designated to be measured at fair value at initial recognition 2. Available -for -sale financial assets 3. Derivative financial instruments total Movements of financial liabilities classified into Level 3 of fair value are as follows: UNIT : TWD '000 1 Jan Valuation gain(loss) Addition Reduction 30 Sep Items 1. Financial liabilities at fair value through profit or loss: Liabilities designated to be measured at fair value at initial recognition 2017 through Current Year profit Nil or loss Purchased Transferred Sold,disposed Transferred 2017 or issued to Level 3 or settled from Level 3 2.Derivative instruments financial total

5 Asset Quality UNIT: TWD '000,% Business items Corporate Finance Consumer Finance Non-Perfor ming Loans Loans Overdue Ratio 30 Sep Sep 17 Provision for Bad Debt Cover ratio of Provisions for Bad Debt Overd Non-Perfor ming Loans Loans ue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Pledged 0 5,269, , ,684, ,849 0 Non-Pledged 0 41,742, , ,307, ,073 0 Housing Mortgage Loans Cash Card Small Credit Loans Others Pledged Non-Pledged Non-Bank Loans 0 47,012, , ,992, ,922 0 Non-Perfor ming Loans Account Receivable Overdue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Non-Perfor ming Loans Account Receivable Overd ue Ratio Provision for Bad Debt Cover ratio of Provisions for Bad Debt Credit Card Business Factoring-without recourse ,981, ,

6 Non-performing loans and overdue receivables exempted from reporting to the competent authority 30-Sep-2017 amount of non-performing loans exempted from reporting to the competent authority amount of overdue receivables exempted from reporting to the competent authority 30-Sep-2016 amount of non-performing loans exempted from reporting to the competent authority UNIT: TWD '000 amount of overdue receivables exempted from reporting to the competent authority Performing amounts exempted from reporting to the competent authority as debt negotiation(note 1) Performing amounts in accordance with debt liquidation program and restructuring program(note 2) Note 1: The Bank disclosed the total amount of non-performing loans and overdue receivables exempted from reporting to the competent authority as debt negotiation in accordance with the Explanatory Letter Jin-Guan-Yin (1) No of the FSC dated April 25, Note 2: The Bank disclosed the total amount of non-performing loans and overdue receivables exempted from reporting to the competent authority as debt liquidation program and restructuring program in accordance with the Explanatory Letter Jin-Guan-Yin (1) No of the FSC dated September 15,

7 ranking Group Co /Industry Category A. Group / Computer Manufacturing B. Group / Manufacture of Other Food Products Not Elsewhere Classified C. Co / Retail Sale of Information and Communications Equipment in Specialized Stores D. Co / Manufacture of Other Fabricated Metal Products Not Elsewhere Classified E. Co / Manufacture of Computers F. Co / Real Estate Activities G. Co / Manufacture of Petroleum and Coal Products Concentration of Credit Risk 30 Sep Sep 2016 Loans Loans/ Net Worth (%) 8,671, ,659, ,076, ,050, Group Co /Industry Category A Co/ Computers, Electronic and Optical Products Manufacturing B Group / Other Basic Metal Manufacturing Not Elsewhere Classified C Co/ Telecommunications D Group / Other Food Manufacturing Not Classified UNIT: TWD '000,% Loans Loans/ Net Worth (%) 8,912, ,236, ,243, ,070, ,032, E Co /Banks 3,134, ,911, F Co / Real Estate 3,031, ,754, G Co /Manufacture of Petroleum and Coal Products 2,846, H. Co / Banks 2,166, H Co /Banks 2,238, I. Co / Banks 2,122, J. Co / Securities Finance 1,801, I Group / Computer Manufacturing J Co / Computer Manufacturing 2,198, ,068,

8 Sensitivity of Market Risk (TWD Exposure Only) 30 Sep 2017 UNIT: TWD '000, % 1 to 90 days 91 to 180 days 181 to 1 year Above 1 year Interest-Bearing Assets 105,898,036 27, , ,650,489 Interest-Bearing Liabilities 5,967, , ,635 6,339,471 Gapping 99,930, , , ,311,018 Net Worth 2,849,519 Ratio of Interest-Bearing Assets / Interest-Bearing Liabilities 1,682 Ratio of gapping / Net Worth 3,520 Sensitivity of Market Risk (USD Exposure Only) 30 Sep to 90 days 91 to 180 days 181 to 1 year Above 1 year UNIT: USD '000, % Interest-Bearing Assets 1,468,427 10, ,445 1,681,147 Interest-Bearing Liabilities 4,367,212 3, , ,811,978 Gapping -2,898,785 6, , ,445-3,130,831 Net Worth 28,793 Ratio of Interest-Bearing Assets / Interest-Bearing Liabilities 35 Ratio of gapping / Net Worth -10,874 Profitability Return on Assets Return on Net Worth Profit After Tax / Operating Income Before Tax After Tax Before Tax After Tax UNIT: %

9 Liquidity Maturity Analysis of Assets & Liabilities (TWD Exposure Only) 30 Sep 2017 UNIT: TWD '000 Remaining Period to Maturity (TWD Exposure only) 0 to 30 days 31 to 90 days 91 to 180 days 181 to 1 year Above 1 year Assets Liabilities Gapping 291,055, ,892,287 79,991,277 52,081,242 27,333, , ,239,061 61,419, ,581,019 71,485,738 29,868,382 2,884,475-4,183,218 69,472,840-49,589,742-19,404,496-2,534,984-2,126,836 Liquidity Maturity Analysis of Assets & Liabilities (USD Exposure Only) 30 Sep 2017 UNIT: USD '000 Remaining Period to Maturity (USD Exposure only) 0 to 30 days 31 to 90 days 91 to 180 days 181 to 1 year Above 1 year Assets Liabilities Gapping 11,310,799 3,362,193 4,371,862 2,371,239 1,002, ,194 37,617,473 4,066,163 5,043,753 3,833,634 4,432,370 20,241,553-26,306, , ,891-1,462,395-3,430,059-20,038,359 9

10 Information regarding selling non-performing loans: A. Summary of selling non-performing loans: UNIT: TWD '000 Contents of Transaction Counterparty right of claim date Nil Carrying value Sale price Gain or loss from disposal Attached Relation with conditions the Company B. Single-run of sales non-performing loans with an amount exceeding NT$ 1 billion excluding sales of non-performing loans to related parties: UNIT: TWD '000 Loan Components Amount Carrying Value Price Amortization Corporate Secured Unsecured Mortgage Loan Individual Secured Unsecured Car Loan Others Credit Card Cash Card Micro Credit Loan Others

11 Savings Account, Fixed Deposits and Foreign Exchange Deposits Balance UNIT: TWD '000,% 30 Sep Sep 2016 Savings Deposit 1,123,515 1,264,490 Savings Deposit / Non-Bank Deposit Ratio 9 35 Fixed Deposits 10,728,173 2,382,400 Fixed Deposits / Non-Bank Deposit Ratio Foreign Currency Deposits 5,485,206 3,206,157 Foreign Currency Deposits / Non-Bank Deposit Ratio Small-Medium Enterprise Loans and Consumer Loans Balance Small-Medium Enterprise Loans Small-Medium Enterprise Loans / Non-Bank Loans Ratio UNIT: TWD '000,% 30 Sep Sep , Consumer Loans 0 0 Consumer Loans / Non-Bank Loans Ratio

12 Interest-Bearing Assets and Liabilities Quarterly Information UNIT: TWD '000,% 2017(3Q) 2016(3Q) Average Amount Average Rate Average Amount Average Rate Interest-Bearing Assets 148,376, ,877, Interest-Bearing Liabilities 145,041, ,772, Net Open Positions for Major Foreign Currencies UNIT: TWD ' Sep Sep 2016 Net Open Positions for Major Foreign Currencies Original TWD Equivalent Original TWD Equivalent 1 USD 2 EUR 3 HKD 4 AUD 5 CNH 190,538 33,879 18,581 7,803 5,561 1 USD 2 JPY 3 CNH 4 EUR 5 AUD 87,410 18,316 10,840 10,081 4,635 12

Balance Sheet as of 31 Dec 2016 and 31 Dec Liabilities & Shareholder s Equity

Assets Balance Sheet as of 31 Dec 2016 and 31 Dec 2015 31 Dec 2016 31 Dec 2015 Liabilities & Shareholder s Equity UNIT : TWD '000 31 Dec 2016 31 Dec 2015 SN Accounting Item Amount % Amount % SN Accounting