Stock Code:2356

INVENTEC CORPORATION

PARENT COMPANY ONLY FINANCIAL STATEMENTS

With Independent Auditors’ Report For the Years Ended December 31, 2022 and 2021

Address: No.66, Hougang Street, Shinlin District, Taipei City, Taiwan, R.O.C. Telephone: 886-2-2881-0721

The independent auditors’ report and the accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ report and parent company only financial statements, the Chinese version shall prevail.

〜 1 〜

Contents 1. Cover Page 2. Table of Contents 3. Independent Auditors’ Report 4. Balance Sheets 5. Statements of Comprehensive Income 6. Statements of Changes in Equity 7. Statements of Cash Flows 8. Notes to the Parent Company Only Financial Statements (1)Company History (2)Financial Statements Authorization Date and Authorization Process (3)New Standards, Amendments and Interpretations Adopted (4)Significant Accounting Policies (5)Significant Accounting Assumptions and Judgements, and Major Sources of Estimation Uncertainty (6)Explanation to Significant Accounts (7)Related Parties Transactions (8)Pledged Assets (9)Significant Commitments and Contingencies (10)Losses Due to Major Disasters (11)Subsequent Events (12)Other (13)Other disclosures (a) Information on significant transactions (b) Information on investment (c) Information on investment in Mainland China (d) Major shareholders (14)Segment Information 9. List of major account titles	Page
	1 2 3 4 5 6 7 8 8 8～9 9～24 24 25～60 61～66 66 66 66 66 67～68 68～77 77～78 79～80 81 81 82～98

Contents
1. Cover Page
2. Table of Contents
3. Independent Auditors’ Report
4. Balance Sheets
5. Statements of Comprehensive Income
6. Statements of Changes in Equity
7. Statements of Cash Flows
8. Notes to the Parent Company Only Financial Statements
(1)Company History
(2)Financial Statements Authorization Date and Authorization Process
(3)New Standards, Amendments and Interpretations Adopted
(4)Significant Accounting Policies
(5)Significant Accounting Assumptions and Judgements, and Major Sources
of Estimation Uncertainty
(6)Explanation to Significant Accounts
(7)Related Parties Transactions
(8)Pledged Assets
(9)Significant Commitments and Contingencies
(10)Losses Due to Major Disasters
(11)Subsequent Events
(12)Other
(13)Other disclosures
(a) Information on significant transactions
(b) Information on investment
(c) Information on investment in Mainland China
(d) Major shareholders
(14)Segment Information
9. List of major account titles

Page

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KPMG

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Independent Auditors’ Report

To the Board of Directors of Inventec Corporation:

Opinion

We have audited the financial statements of Inventec Corporation(“the Company”), which comprise the balance sheet as of December 31, 2022 and 2021, and the statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 2022 and 2021, and its financial performance and its cash flows for the years then ended December 31, 2022 and 2021 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and the Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Norm of Professional Ethics for Certified Public Account of Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis of our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

1. Inventory Valuation

Please refer to Notes (4)(g), (5)(a) and (6)(e) for accounting policies, significant accounting assumptions and judgments, major sources of estimation uncertainty, and related disclosure information for inventory, respectively.

Description of the key audit matter:

The Company’s materials may be obsolescence or slow-moving due to the risk of price decline in inventory, the material prepared for designing products and forecast orders may be canceled or changed, or changed on components and quantities. Therefore, the valuation of inventories has been identified as a key audit matter.

〜 3 〜

KPMG, a Taiwan partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

How the matter was addressed in our audit:

In relation to the key audit matter above, we have performed certain key audit procedures that included assessing the appropriateness of inventories valuation policies; ensuring the process of inventory valuation is in conformity with the accounting policies; inspecting the inventory aging report; recalculating estimation of inventory valuation based on the Company’s policies.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company’ s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance (including the Audit Committee) are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing of the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with the Standards on Auditing of the Republic of China, we exercise professional judgment and professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

〜 3-1 〜

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the investment in other entities accounted for using the equity method to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain soley responsible for our audit opinion

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

The engagement partners on the audit resulting in this independent auditors’ report are Wan-Wan Lin and RouLan Kuo.

KPMG

Taipei, Taiwan (Republic of China) March 14, 2023

Notes to Readers

The accompanying parent company only financial statements are intended only to present the financial position, financial performance and cash flows in accordance with the accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such parent company only financial statements are those generally accepted and applied in the Republic of China.

The independent auditors’ audit report and the accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ audit report and parent company only financial statements, the Chinese version shall prevail.

〜 3-2 〜

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

BALANCE SHEETS

December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars)

ASSETS Current Assets： 1100 Cash and cash equivalents (Notes (4) and (6)(a)) 1110 Current financial assets at fair value through profit or loss (Notes (4) and (6)(b)) 1120 Current financial assets at fair value through other comprehensive income (Notes (4) and (6)(b)) 1170 Accounts receivable, net (Notes (4) and (6)(c)) 1180 Accounts receivable due from related parties, net (Notes (4), (6)(c) and (7)) 1200 Other receivables, net (Notes (6)(d) and (7)) 1310 Inventories (Notes (4) and (6)(e)) 1470 Other current assets (Note (6)(k)) Non-current assets： 1510 Non-current financial assets at fair value through profit or loss (Notes (4) and (6)(b)) 1517 Non-current financial assets at fair value through other comprehensive income (Notes (4) and (6)(b)) 1550 Investments accounted for using equity method (Notes (4), (6)(f) and (7)) 1600 Property, plant and equipment (Notes (4), (6)(h) and (8)) 1755 Right-of-use assets (Notes (4) and (6)(i)) 1780 Intangible assets (Notes (4) and (6)(j)) 1900 Other non-current assets (Notes (6)(k), (6)(p) and (8)) TOTAL ASSETS	December 31, 2022 Amount % $ 17,934,207 8 446,422 - 554,557 - 50,146,727 21 29,383,904 12 67,056,985 28 11,823,036 5 917,973 - 178,263,811 74 132,622 - 2,616,524 1 42,794,216 18 13,108,522 6 9,631 - 162,120 - 2,055,013 1 60,878,648 26 $ 239,142,459 100	December 31, 2021 Amount % 12,188,253 5 209,799 - 1,521,476 1 68,410,419 28 35,489,138 14 58,209,619 24 11,354,230 5 723,996 - 188,106,930 77 788,955 - 2,151,728 1 37,875,505 16 13,081,621 5 8,352 - 155,539 - 1,581,217 1 55,642,917 23 243,749,847 100 LIABILITIES AND EQUITY Current Liabilities： 2100 Short-term borrowings (Note (6)(l)) 2120 Current financial liabilities at fair value through profit or loss (Notes (4) and (6)(b)) 2130 Current contract liabilities (Note (6)(s)) 2170 Accounts payable 2180 Accounts payable due to related parites, net (Note (7)) 2230 Current tax liabilities 2200 Other payables (Note (7)) 2280 Current lease liabilities (Notes (4) and (6)(m)) 2322 Long-term borrowings, current portion (Note (6)(l)) 2399 Other current liabilities Non-current Liabilities： 2540 Long-term borrowings (Note (6)(l)) 2580 Non-current lease liabilities (Notes (4) and (6)(m)) 2640 Net defined benefit liability, non-current (Notes (4) and (6)(o)) 2670 Other non-current liabilities, others (Note (6)(f) and (6)(p)) Total Liabilities Equity: 3110 Ordinary shares (Note (6)(q)) 3200 Capital surplus (Note (6)(q)) Retained earnings (Note (6)(q)): 3310 Legal reserve 3320 Special reserve 3350 Unappropriated retained earnings 3400 Other equity (Note (6)(q)) Total Equity TOTAL LIABILITIES AND EQUITY	December 31, 2022 Amount % $ 21,453,196 9 292,383 - 11,642,202 5 32,078,566 13 78,955,538 33 1,521,513 1 6,188,727 2 5,723 - 300,000 - 11,181,153 5 163,619,001 68 10,746,000 5 3,951 - 478,194 - 4,741,255 2 15,969,400 7 179,588,401 75 35,874,751 15 2,899,927 1 12,747,957 5 2,714,597 1 6,764,615 3 (1,447,789) - 59,554,058 25 $ 239,142,459 100	December 31, 2021 Amount % 32,678,217 13 112,133 - 6,692,362 3 48,062,057 20 68,966,168 28 1,144,254 - 5,495,327 2 5,069 - 7,217,500 3 8,580,885 4 178,953,972 73 2,450,000 1 3,423 - 589,919 - 4,667,829 2 7,711,171 3 186,665,143 76 35,874,751 15 2,899,592 1 12,093,033 5 1,901,925 1 7,030,001 3 (2,714,598) (1) 57,084,704 24 243,749,847 100

The accompanying notes are an integral part of the financial statements.

〜 4 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF COMPREHENSIVE INCOME

For the Years Ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars)

For they	ears ende	d December 31,
2022	% 100 96 4 - - 4 - - 2 - 2 2 - - - - - - 2 - 2 - - - - - - - - - - 2 1.71 1.70	2021 Amount 440,973,660 427,814,434 13,159,226 17,394 11,807 13,153,639 2,062,040 1,815,954 6,430,989 74,291 10,383,274 2,770,365 10,466 154,191 100,515 (423,852) 5,088,208 4,929,528 7,699,893 1,162,128 6,537,765 16,050 15,162 (259,598) 3,210 (231,596) (52,317) (517,286) - (569,603) (801,199) 5,736,566
Amount $ 452,365,599 434,629,894 17,735,705 22,319 17,394 17,730,780 2,144,210 1,887,769 7,176,225 (10,318) 11,197,886 6,532,894 176,060 63,894 1,959,579 (1,609,256) (114,293) 475,984 7,008,878 880,092 6,128,786 59,282 (802,122) (412,858) 11,856 (1,167,554) 286,241 2,244,011 - 2,530,252 1,362,698 $ 7,491,484 $ $			% 100 97
			3 - -
			3
			1 - 1 -
			2
			1
			- - - - 1
			1
			2 -
			2
			- - - -
			-
			- - -
			-
			-
			2
			1.82
			1.81

The accompanying notes are an integral part of the financial statements.

〜 5 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CHANGES IN EQUITY

For the Years Ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars)

	Retained Earnings		Other Equity Exchange Differences on Translation Unrealized gains (losses) from financial assets measured at fair value of Foreign Financial Statements through other comprehensive income (2,467,365) 565,440 - - (569,603) (244,443) (569,603) (244,443) - - - - - - - - - 1,373 (3,036,968) 322,370 - - 2,530,252 (1,263,443) 2,530,252 (1,263,443) - - - - - - - - (506,716) (941,073)	Total Equity
			Exchange Differences on Translation of Foreign Financial Statements (2,467,365) - (569,603) (569,603) - - - - - (3,036,968) - 2,530,252 2,530,252 - - - - (506,716)
Legal Reserve 11,345,901 - - - 747,132 - - - - 12,093,033 - - - 654,924 - - - 12,747,957	Special reserve 1,822,004 - - - - 79,921 - - - 1,901,925 - - - - 812,672 - - 2,714,597	Unappropriated Retained Earnings
		7,944,644 6,537,765 12,847 6,550,612 (747,132) (79,921) (6,636,829) - (1,373) 7,030,001 6,128,786 95,889 6,224,675 (654,924) (812,672) (5,022,465) - 6,764,615		57,984,659 6,537,765 (801,199)
				5,736,566
				- - (6,636,829) 308 -
				57,084,704 6,128,786 1,362,698
				7,491,484
				- - (5,022,465) 335
				59,554,058

The accompanying notes are an integral part of the financial statements.

〜 6 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars)

Cash flows from operating activities: Profit before tax Adjustments: Adjustments to reconcile profit Depreciation expense Amortization expense Expected credit (reversal gain) loss Interest expense Interest income Dividend income Share of (loss) profit of subsidiaries, associates and joint ventures accounted for using equity method Gain on disposal of property, plant and equipment Gain on disposal of other assets Loss on disposal of investments accounted for using equity method Unrealized foreign exchange loss (gain) Other adjustments Total adjustments to reconcile profit Changes in operating assets and liabilities: Changes in operating assets: (Increase) decrease in financial assets at fair value through profit or loss, mandatorily measured at fair value Decrease (increase) in accounts receivable Increase in other receivable Increase in inventories (Increase) decrease in other current assets Total changes in operating assets Changes in operating liabilities: Increase (decrease) in financial liabilities held for trading Increase in contract liabilities (Decrease) increase in accounts payable Increase (decrease) in other payables Increase in other current liabilities Decrease in net defined benefit liabilities Total changes in operating liabilities Total changes in operating assets and liabilities Total adjustments Cash inflow generated from operations Interest received Dividends received Interest paid Income taxes paid Net cash flows from operating activities	2022 $ 7,008,878 637,720 418,421 (10,318) 1,609,256 (176,060) (32,504) 114,293 (2,779) - - 309,392 31 2,867,452 (158,733) 22,591,072 (10,013,756) (468,806) (193,977) 11,755,800 180,250 4,949,840 (4,382,524) 407,269 2,600,268 (52,443) 3,702,660 15,458,460 18,325,912 25,334,790 173,590 176,447 (1,313,524) (548,076) 23,823,227	2021 7,699,893 634,481 650,761 74,291 423,852 (10,466) (123,577) (5,088,208) (7,017) (339) 25,025 (144,632) - (3,565,829) 122,521 (17,387,183) (3,590,528) (8,966,285) 2,148,982 (27,672,493) (69,935) 455,983 27,351,060 (171,999) 724,686 (50,202) 28,239,593 567,100 (2,998,729) 4,701,164 10,899 790,087 (403,837) (148,181) 4,950,132

The accompanying notes are an integral part of the financial statements.

〜 7 〜

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS (CONT'D)

For the Years Ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars)

Cash flows used in investing activities:
Acquisition of financial assets at fair value through other comprehensive income
Proceeds from capital reduction of financial assets at fair value through other comprehensive
income
Acquisition of financial assets at fair value through profit or loss
Proceeds from disposal of financial assets at fair value through profit or loss
Acquisition of investments accounted for using equity method
Acquisition of property, plant and equipment
Proceeds from disposal of property, plant and equipment
Acquisition of intangible assets
Proceeds from disposal of intangible assets
Increase in other non-current assets
Net cash flows used in investing activities
Cash flows from financing activities:
Decrease (increase) in short-term borrowings
Proceeds from long-term borrowings
Repayments of long-term borrowings
(Decrease) increase in other non-current liabilities
Cash dividends paid
Payment of lease liabilities
Net cash flows (used in) from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period

The accompanying notes are an integral part of the financial statements.

〜 7-1 〜

(English Translation of Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(1) Company History

Inventec Corporation (the “Company”) was organized in 1975. The Company engages primarily in the developing, manufacturing, processing and trading of computers and related products. The Company’s registered office address is located at No.66 Hougang Street, Shilin District, Taipei City, Taiwan, R.O.C. The shares of the Company became officially listed and traded on the Taiwan Stock Exchange in November 1996.

(2) Financial Statements Authorization Date and Authorization Process

The financial statements were authorized for issuance by the Board of Directors on March 14, 2023.

(3) New Standards, Amendments and Interpretations Adopted:

(a) The impact of the International Financial Reporting Standards (“IFRSs”) endorsed by the Financial Supervisory Commission, R.O.C. which have already been adopted.

The Company has initially adopted the following new amendments, which do not have a significant impact on its financial statements, from January 1, 2022:

●Amendments to IAS 16 “Property, Plant and Equipment—Proceeds before Intended Use”
－
●Amendments to IAS 37 “Onerous Contracts Cost of Fulfilling a Contract”
●Annual Improvements to IFRS Standards 2018–2020
●Amendments to IFRS 3 “Reference to the Conceptual Framework”
(b) The impact of IFRS issued by the FSC but not yet effective

The Company assesses that the adoption of the following new amendments, effective for annual period beginning on January 1, 2023, would not have a significant impact on its financial statements:

●Amendments to IAS 1 “Disclosure of Accounting Policies”
●Amendments to IAS 8 “Definition of Accounting Estimates”
●Amendments to IAS 12 “ Deferred Tax related to Assets and Liabilities arising from a Single Transaction”

〜 8 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company does not expect the following new and amended standards, which have yet to be endorsed by the FSC, to have a significant impact on its financial statements:

●Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”
●IFRS 17 “ Insurance Contracts” and amendments to IFRS 17 “ Insurance Contracts”
●Amendments to IAS 1 “Classification of Liabilities as Current or Non-current”
●Amendments to IAS 1 “Non-current Liabilities with Covenants”
●Amendments to IFRS 17 “Initial Application of IFRS 17 and IFRS 9 – Comparative Information “
●IFRS16 “Requirements for Sale and Leaseback Transactions”

(4) Significant Accounting Policies

The accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of, the English and Chinese language parent company only financial statements, the Chinese version shall prevail.

The significant accounting policies presented in the financial statements are summarized below. Except for the explanation of Note (3), the following accounting policies were applied consistently throughout the periods presented in the financial statements.

(a) Statement of compliance

These annual financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

(b) Basis of preparation
1.Basis of measurement

Except for the following significant accounts, the financial statements have been prepared on a historical cost basis:

1) Financial instruments at fair value through profit or loss are measured at fair value;

2) Financial assets at fair value through other comprehensive income are measured at fair value;
3) The defined benefit liabilities (assets) are measured at fair value of the plan assets less the present value of the defined benefit obligation, limited as explained in Note (4)(p).

〜 9 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Functional and presentation currency

The functional currency of the Company is determined based on the primary economic environment in which the entity operates. The financial statements are presented in New Taiwan Dollar, which is the Company’s functional currency. All financial information presented in New Taiwan Dollar has been rounded to the nearest thousand.

1.Foreign currency transaction

Transactions in foreign currencies are translated into the respective functional currencies of Company entities at the exchange rates at the dates of the transactions. At the end of each subsequent reporting period, monetary items denominated in foreign currencies are translated into the functional currencies using the exchange rate at that date. Non-monetary items denominated in foreign currencies that are measured at fair value are translated into the functional currencies using the exchange rate at the date that the fair value was determined. Non-monetan items denominated in foreign currencies that are measured based on historical cost are translated using the exchange rate at the date of the transaction.

Exchange differences are generally recognized in profit or loss, except for an investment in equity securities designed as at fair value through other comprehensive income, which is recognized in other comprehensive income.

2.Foreign operations

The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into the presentation currency at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into the presentation currency at the average exchange rate. Exchange differences are recognized in other comprehensive income.

When a foreign operation is disposed of such that control, significant influence, or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to profit or loss as part of the gain or loss on disposal. When the Company disposes of only part of its interest in a subsidiary that includes a foreign operation while retaining control, the relevant proportion of the cumulative amount is reattributed to non controlling interests. When the Company disposes of only part of its investment in an associate or joint venture that includes a foreign operation while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss.

When the settlement of a monetary receivable from or payable to a foreign operation is neither planned nor likely to occur in the foreseeable future, exchange differences arising from such a monetary item that are considered to form part of the net investment in the foreign operation are recognized in other comprehensive income.

〜 10 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(d) Classification of current and non-current assets and liabilities

An asset is classified as current under one of the following criteria, and all other assets are classified as non-current.

It is expected to be realized, or intended to be sold or consumed, in the normal operating cycle;
It is held primarily for the purpose of trading;
It is expected to be realized within twelve months after the reporting period; or
The asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

A liability is classified as current under one of the following criteria, and all other liabilities are classified as non-current.

An entity shall classify a liability as current when:

It is expected to be settled in the normal operating cycle;
It is held primarily for the purpose of trading;
It is due to be settled within twelve months after the reporting period; or
The Company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by issuing equity instruments do not affect its classification.
(e) Cash and cash equivalents

Cash comprises cash on hand and demand deposits. Cash equivalents are short-term highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Time deposits which meet the above definition and are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes should be recognized as cash equivalents.

(f) Financial instruments

Trade receivables are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognized when the Company becomes a party to the contractual provisions of the instrument. A financial asset or financial liability is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price.

1.Financial assets

All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis.

〜 11 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

On initial recognition, a financial asset is classified as measured at: amortized cost; FVOCI – equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model.

1) Financial assets measured at amortized cost

A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as at FVTPL:

‧it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
‧ its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

These assets are subsequently measured at amortized cost, which is the amount at which the financial asset is measured at initial recognition, plus/minus, the cumulative amortization using the effective interest method, adjusted for any loss allowance. Interest income, foreign exchange gains and losses, as well as impairment, are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.

2) Fair value through other comprehensive income (FVOCI)

Some trade receivables deriving from the collection of contractual cash flows and sales made by the Company are measured at FVOCI, and recognized as ‘trade receivables’ line item.

On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment’ s fair value in other comprehensive income. This election is made on an instrument-by-instrument basis.

Equity investments at FVOCI are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in other comprehensive income and are never reclassified to profit or loss.

Dividend income is recognized in profit or loss on the date on which the Company’s right to receive payment is established.

3) Fair value through profit or loss (FVTPL)

All financial assets not classified as amortized cost or FVOCI described as above are measured at FVTPL, including derivative financial assets. On initial recognition, the Company may irrevocably designate a financial asset, which meets the requirements to be measured at amortized cost or at FVOCI, as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise.

These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognized in profit or loss.

〜 12 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) Impairment of financial assets

The Company recognizes loss allowances for expected credit losses (ECL) on financial assets measured at amortized cost (including cash and cash equivalents, trade receivables and notes receivable, other receivables, guarantee deposit paid and other financial assets).

The Company measures loss allowances at an amount equal to lifetime ECL, except for the following which are measured as 12-month ECL:

‧debt securities that are determined to have low credit risk at the reporting date; and
‧other debt securities and bank balances for which credit risk (i.e. the risk of default occurring over the expected life of the financial instrument) has not increased significantly since initial recognition.

Loss allowance for trade receivables are always measured at an amount equal to lifetime ECL.

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment as well as forward-looking information.

The Company assumes that the credit risk on a financial asset has increased significantly if it is more than 90 days past due.

The Company considers a financial asset to be in default when the financial asset is more than year past due or the debtor is unlikely to pay its credit obligations to the Company in full.

Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument.

12-month ECL are the portion of ECL that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months).

The maximum period considered when estimating ECL is the maximum contractual period over which the Company is exposed to credit risk.

ECL are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e the difference between the cash flows due to the Company in accordance with the contract and the cash flows that the Company expects to receive). ECL are discounted at the effective interest rate of the financial asset.

At each reporting date, the Company assesses whether financial assets carried at amortized cost are credit-impaired. A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data:

〜 13 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

‧significant financial difficulty of the borrower or issuer;
‧a breach of contract such as a default or being more than 1 year past due;
‧ the lender of the borrower, for economic or contractual reasons relating to the borrower's financial difficulty, having granted to the borrower a concession that the lender would not otherwise consider;
‧it is probable that the borrower will enter bankruptcy or other financial reorganization; or

‧the disappearance of an active market for a security because of financial difficulties.

Loss allowances for financial assets measured at amortized cost are deducted from the gross carrying amount of the assets.

The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For corporate customers, the Company individually makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Company expects no significant recovery from the amount written off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Company’s procedures for recovery of amounts due.

5) Derecognition of financial assets

The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.

The Company enters into transactions whereby it transfers assets recognized in its statement of balance sheet, but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized.

2.Financial liabilities and equity instruments
1) Classification of debt or equity

Debt and equity instruments issued by the Company are classified as financial liabilities or equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.

2) Equity instrument

An equity instrument is any contract that evidences residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued are recognized as the amount of consideration received, less the direct cost of issuing.

〜 14 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

3) Financial liabilities

Financial liabilities are classified as measured at amortized cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss.

Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss.

4) Derecognition of financial liabilities

The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.

On derecognition of a financial liability, the difference between the carrying amount of a financial liability extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss.

5) Offsetting of financial assets and liabilities

Financial assets and financial liabilities are offset and the net amount presented in the statement of balance sheet when, and only when, the Company currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously.

3.Derivative financial instruments and hedge accounting

The Company holds derivative financial instruments to hedge its foreign currency and interest rate exposures. Embedded derivatives are separated from the host contract and accounted for separately if the host contract is not a financial asset and certain criteria are met.

Derivatives are initially measured at fair value. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are generally recognized in profit or loss.

(g) Inventories

Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the weighted average method, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on normal operating capacity.

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses.

〜 15 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(h) Investment in associates

Associates are those entities in which the Company has significant influence, but not control or jointly control, over the financial and operating policies.

Investments in associates are accounted for using the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. The carrying amount of the investment in associates includes goodwill arising from the acquisition less any accumulated impairment losses.

The financial statements include the Company’s share of the profit or loss and other comprehensive income of those associates, after adjustments to align the accounting policies with those of the Company, from the date on which significant influence commences until the date on which significant influence ceases. The Company recognizes any changes of its proportionate share in the investee within capital surplus, when an associate’s equity changes due to reasons other than profit and loss or comprehensive income, which did not result in changes in actual significant influence.

Gains and losses resulting from transactions between the Company and an associate are recognized only to the extent of unrelated Company’s interests in the associate.

When the Company’s share of losses of an associate equals or exceeds its interest in associates, it discontinues recognizing its share of further losses. After the recognized interest is reduced to zero, additional losses are provided for, and a liability is recognized, only to the extend that the Company has incurred legal or constructive obligations or made payments on behalf of the associate.

The Company discontinues the use of equity method and measures the retained niterest at fair value from the date when its investment ceases to be an associate. The difference between the fair value of retained interest and proceeds from disposing, and the carrying amount of the investment at the date the equity method that was discontinued is recognized in profit or loss. The Company accounts for all the amounts previously recognized in other comprehensive income in relation to that investment on the same basis as would have been required if the investee had directly disposed of the related assets or liabilities. If a gain or loss previously recognized in other comprehensive income would be reclassified to profit or loss (or retained earnings) on the disposal of the related assets or liabilities, the Company reclassifies the gain or loss from equity to profit or loss (or retained earnings) (as a reclassification adjustment) when the equity method is discontinued. If the Company's ownership interest in an associate is reduced while it continues to apply the equity method, the Company reclassifies the proportion of the gain or loss that had previously been recognized in other comprehensive income relating to that reduction in ownership interest to profit or loss.

When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment will differ from the amount of the Company’ s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments, with the corresponding amount charged or credited to capital surplus. The aforesaid adjustment should first be adjusted under additional paid-in capital. If the additional paid-in capital resulting from changes in ownership interest is not sufficient, the remaining difference is debited to retained earnings. If the Company’ s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate will be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities.

〜 16 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(i) Investment in subsidiaries

The subsidiaries in which the Company holds controlling interest are accounted for under equity method in the parent company only financial statements. Under equity method, the net income, other comprehensive income and equity in the parent company only financial statement are the same as those attributable to the owners of parent in the consolidated financial statements.

The changes in ownership of the subsidiaries are recognized as equity transaction.

(j) Property, plant, and equipment
1.Recognition and measurement

Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses.

If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment.

Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss.

2.Subsequent expenditure

Subsequent expenditure is capitalized only if it is probable that the future economic benefits associated with the expenditure will flow to the Company.

3.Depreciation

Depreciation is calculated on the cost of an asset less its residual value and is recognized in profit or loss on a straight-line basis over the estimated useful lives of each component of an item of property, plant and equipment.

Land is not depreciated.

The estimated useful lives of property, plant and equipment for current and comparative periods are as follows:

are as follows:
Buildings	10 ~ 50years
Machinery	2 ~ 11years
Transportation equipment	3 ~ 6years
Furniture and office facilities	2 ~ 14years
Power equipment	2 ~ 16years
Renovation and leasehold improvements	2 ~ 20years
Miscellaneous equipment	2 ~ 16years

Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.

〜 17 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(k) Leases

At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

(i) As a lessee

The Company recognizes a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.

The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be reliably determined, the Company’s incremental borrowing rate. Generally, the Company uses its incremental borrowing rate as the discount rate.

Lease payments included in the measurement of the lease liability comprise the following:

1) fixed payments, including in-substance fixed payments;
2) variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;
3) amounts expected to be payable under a residual value guarantee; and
4) payments for purchase or termination options that are reasonably certain to be exercised.

The lease liability is measured at amortized cost using the effective interest method. It is remeasured when:

1) there is a change in future lease payments arising from the change in an index or rate; or
2) there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee; or
3) there is a change in the lease term resulting from a change of its assessment on whether it will exercise an option to purchase the underlying asset; or

〜 18 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) there is a change of its assessment on whether it will exercise an extension or termination option; or
5) there are any lease modifications

When the lease liability is remeasured, other than lease modifications, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or in profit and loss if the carrying amount of the right-of-use asset has been reduced to zero.

When the lease liability is remeasured to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, the Company accounts for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease, and recognize in profit or loss any gain or loss relating to the partial or full termination of the lease.

The Company presents right-of-use assets that do not meet the definition of investment and lease liabilities as a separate line item respectively in the statement of financial position.

The Company has elected not to recognize right-of-use assets and lease liabilities for shortterm leases of machinery that have a lease term of 12 months or less and leases of low-value assets, including other equipment. The Company recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

(ii) As a lessor

When the Company acts as a lessor, it determines at lease commencement whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers to the lessee substantially all of the risks and rewards of ownership incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then the lease is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset.

(l) Intangible assets

1.Recognition and measurement

Expenditure on research activities is recognized in profit or loss as incurred.

Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Company intends to, and has sufficient resources to, complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost, less accumulated amortization and any accumulated impairment losses.

Other intangible assets, that are acquired by the Company and have finite useful lives are measured at cost less accumulated amortization and any accumulated impairment losses.

〜 19 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Subsequent expenditure

Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.

3.Amortization

Amortization is calculated over the cost of the asset, less its residual value, and is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use.

The estimated useful lives for current and comparative periods are as follows:

Computer software cost 1year~ 6 years

Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.

(m) Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets) to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. Goodwill arising from a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination.

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU.

An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount.

Impairment losses are recognized in profit or loss. They are allocated first to reduce the carrying amount of any goodwill allocated to the CGU, and then to reduce the carrying amounts of the other assets in the CGU on a pro rata basis.

For other assets, an impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.

〜 20 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(n) Provisions

A provision is recognized if, as a result of a past event, the Company has a present obligation that can be estimated reliably, and it is probably that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects the current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as finance cost.

A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of all possible outcomes against their associated probabilities.

(o) Revenue
1.Revenue from contracts with customers

Revenue is measured based on the consideration to which the Company expects to be entitled in exchange for transferring goods or services to a customer. The Company recognizes revenue when it satisfies a performance obligation by transferring control of a good or a service to a customer. The accounting policies for the Company’s main types of revenue are explained below.

1)Sale of goods

The Company recognizes revenue when control of the products has transferred, being when the products are delivered to the customer, the customer has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the Company has objective evidence that all criteria for acceptance have been satisfied.

A receivable is recognized when the goods are delivered as this is the point in time that the Company has a right to an amount of consideration that is unconditional.

2) Consulting services and Management services

The Company provides advisory and management services. Revenue from providing services is recognized in the accounting period in which the services are rendered. For fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided. The proportion of services provided is determined based on the costs incurred to date as a proportion of the total estimated costs of the transaction.

3) Financing components

The Company does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the group does not adjust any of the transaction prices for the time value of money.

〜 21 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(p) Employee benefits
1.Defined contribution plans

Obligations for contributions to defined contribution plans are expensed as the related service is provided.

2.Defined benefit plans

The Company’s net obligation in respect of defined benefit plans is calculated separately for each the plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets.

The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a potential asset for the Company, the recognized asset is limited to the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan. To calculate the present value of economic benefits, consideration is given to any applicable minimum funding requirements.

Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income, and accumulated in retained earnings within equity. The Company determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the then-net defined benefit liability (asset). Net interest expense and other expenses related to defined benefit plans are recognized in profit or loss.

When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit or loss. The Company recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.

3.Termination benefits

Termination benefits are expensed at the earlier of when the Company can no longer withdraw the offer of those benefits and when the Company recognizes costs for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted.

4.Short-term employee benefits

Short-term employee benefits are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably.

〜 22 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(q) Income taxes

Income taxes comprise current taxes and deferred taxes. Except for expenses related to business combinations or recognized directly in equity or other comprehensive income, all current and deferred taxes are recognized in profit or loss.

Current taxes comprise the expected tax payables or receivables on the taxable profits (losses) for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payables or receivables are the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date.

Deferred taxes arise due to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their respective tax bases. Deferred taxes are recognized except for the following:

1.temporary differences on the initial recognition of assets and liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profits (losses) at the time of the transaction;
2.temporary differences related to investments in subsidiaries, associates and joint arrangements to the extent that the Company is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future; and
3.taxable temporary differences arising on the initial recognition of goodwill.

Deferred tax assets are recognized for the carry forward of unused tax losses, unused tax credits, and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date, and are reduced to the extent that it is no longer probable that the related tax benefits will be realized; such reductions are reversed when the probability of future taxable profits improves.

Deferred taxes are measured at tax rates that are expected to be applied to temporary differences when they reserve, using tax rates enacted or substantively enacted at the reporting date.

Deferred tax assets and liabilities are offset if the following criteria are met:

1.the Company has a legally enforceable right to set off current tax assets against current tax liabilities; and
2.the deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same taxation authority on either:
1) the same taxable entity; or
2) different taxable entities which intend to settle current tax assets and liabilities on a net basis, or to realize the assets and liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.

〜 23 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(r) Earnings per share

The Company disclose the Company’s basic and diluted earnings per share attributable to ordinary equity holders of the Company. The calculation of basic earnings per share is based on the profit attributable to the ordinary shareholders of the Company divided by the weighted-average number of ordinary shares outstanding. The calculation of diluted earnings per share is based on the profit attributable to ordinary shareholders of the Company, divided by the weighted-average number of ordinary shares outstanding after adjustment for the effects of all dilutive potential ordinary shares, such as convertible bonds and employee compensation.

(s) Operating segments

Please refer to the consolidated financial report of Inventec Corporation for the years ended December 31, 2022 and 2021 for operating segments information.

(5) Significant Accounting Assumptions and Judgements, and Major Sources of Estimation Uncertainty

The preparation of the financial statements in conformity with the Regulations Governing the Preparation of Financial Reports by Securities Issuers requires management to make judgments, estimates, and assumptions that affect the application of the accounting policies and the reported amount of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

The management continues to monitor the accounting estimates and assumptions. The management recognizes any changes in accounting estimates during the period and the impact of those changes in accounting estimates in the next period.

The Company does not have any accounting policies which involve significant judgment which have significant influence to the annual financial statements.

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year is as follows. Those assumptions and estimation have been updated to reflect the impact of COVID-19 pandemic:

(a) Valuation of inventories

As inventories are stated at the lower of cost or net realizable value, the Company estimates the net realizable value of inventories for obsolescence and unmarketable items at the end of the reporting period and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is mainly determined based on assumptions as to future demand within a specific time horizon. Due to the rapid industrial transformation, there may be significant changes in the net realizable value of inventories. Refer to Note (6)(e) for further description of the valuation of inventories.

〜 24 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(6) Explanation to Significant Accounts

(a) Cash and cash equivalents

Cash and cash equivalents
	December 31,		December 31,
		2022	2021
Cash on hand	$	738	1,001
Demand deposits and checking accounts		17,193,469	11,451,699
Time deposits		740,000	735,553
Cash and cash equivalents in statement of cash flows	$	17,934,207	12,188,253
Refer to Note (6)(v) for the currency risk of the financial assets of the		Company.
Financial assets and liabilities at fair value through profit or loss and financial			assets at fair valu
through other comprehensive income
1.Financial assets and liabilities at fair value through profit or loss
	December 31,		December 31,
		2022	2021
Financial assets at fair value through profit or loss
Derivative instruments not used for hedging
Forward exchange contracts	$	316,300	28,391
Foreign exchange swap		119,565	163,696
Non-derivative financial assets
Emerging stock		65,461	114,198
Unquoted financial instruments		67,161	674,757
Unsecured convertible bonds		10,557	17,712
Total	$	579,044	998,754

Refer to Note (6)(v) for the currency risk of the financial assets of the Company.

(b) Financial assets and liabilities at fair value through profit or loss and financial assets at fair value through other comprehensive income

Total

The liquidation of E-TON SOLAR TECH. CO., LTD. on November 24, 2022 resulted in the Company to receive the residual property amounting to $578,443.

Financial liabilities at fair value through profit or loss Held-for-trading financial liabilities Forward exchange contracts Foreign exchange swap Total	December 31, 2022 $ 30,966 261,417 $ 292,383	December 31, 2021
		109,891 2,242
		112,133

〜 25 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company uses derivative financial instruments to hedge the certain foreign exchange and interest rate risk the Company is exposed to, arising from its operating, financing and investing activities. The following derivative instruments, without the application of hedge accounting, were classified as mandatorily measured at fair value through profit or loss and held-for-trading financial liabilities on December 31, 2022 and 2021:

1) Financial assets:

Foreign exchange swap Forward Foreign exchange swap Forward 2) Financial liabilities: Foreign exchange swap Forward Foreign exchange swap Forward		December 31, 2022 Currency Maturity Period USD to TWD 2023.01.05~2023.05.30 USD to TWD 2023.01.06~2023.06.16 December 31, 2021 Currency Maturity Period USD to TWD 2022.01.13-2022.06.17 USD to TWD 2022.02.09-2022.03.29 December 31, 2022 Currency Maturity Period USD to TWD 2023.01.06~2023.06.16 USD to TWD 2023.01.05~2023.05.30 December 31, 2021 Currency Maturity Period USD to TWD 2022.03.08-2022.03.14 USD to TWD 2022.01.13-2022.06.17
	Contract Amount (in thousands) USD 190,000 USD 415,000
	Contract Amount (in thousands) USD 814,000 USD 235,000
	Contract Amount (in thousands) USD 355,000 USD 130,000
	Contract Amount (in thousands) USD 45,000 USD 624,000

〜 26 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Financial assets at fair value through other comprehensive income

Equity investments at fair value through other comprehensive income Stocks of listed companies Stocks of unlisted companies Total	December 31, 2022 $ 614,445 2,556,636 $ 3,171,081	December 31, 2021
		1,538,951 2,134,253
		3,673,204

1) Equity investments at fair value through other comprehensive income

The Company designated the investments shown above as equity securities at fair value through other comprehensive income because these equity securities represent those investments that the Company intends to hold for long-term strategic purposes.

WK Technology Fund IV Corp. was liquidated on October 29, 2021. The fair value of the residual property received by the Company was $240, resulting in the Company to realize a loss of $1,373, which was recognized as other comprehensive income, then later on, was reclassified to retained earnings.

2) For credit risk and market risk, please refer to Note (6)(v).
3) As of December 31, 2022 and 2021, the aforesaid financial assets were not pledged as collateral.
(c) Notes and accounts receivable

Accounts receivable - related parties Accounts receivable - non-related parties Less: Loss allowance	December 31, 2022 $ 29,383,904 50,181,605 (34,878) $ 79,530,631	December 31, 2021 35,489,138 68,477,452 (67,033) 103,899,557

The Company assessed that some accounts receivable were derived from the collection of contractual cash flows and sales. Therefore, those accounts receivable were measured at fair value through other comprehensive income. As of December 31, 2022, the amount of accounts receivable measured at fair value through other comprehensive income was $1,328,208.

〜 27 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company applies the simplified approach to provide for its expected credit losses, i.e. the use of lifetime expected loss provision for all receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due, as well as incorporated forward looking information, including macroeconomic and relevant industry information. The loss allowance provision in Taiwan were determined as follows:

December 31, 2022	December 31, 2022
Gross carrying amount $ 76,502,388 3,063,121 - $ 79,565,509	Weighted- average loss rate 0.00%~0.50% 0.04%~0.50% 0.04%~100%	Loss allowance provision
		34,016 862 -
		34,878

As of February 21, 2023, the amount received in subsequent period by the Company is $44,169,761.

December 31, 2021	December 31, 2021
Gross carrying amount $ 97,230,320 6,710,729 25,541 $ 103,966,590	Weighted- average loss rate 0.00%~0.50% 0.04%~0.50% 0.04%~100%	Loss allowance provision
		41,237 255 25,541
		67,033

The movements in the allowance for notes and accounts receivable were as follows:

Balance at January 1 Impairment losses recognized (reversed) Amounts written off Balance at December 31	For the years ended December 31, 2022 2021 $ 67,033 34,867 (5,567) 32,590 (26,588) (424) $ 34,878 67,033
	2022 $ 67,033 (5,567) (26,588) $ 34,878

The allowance for impairment account is used to record expected credit losses. If the Company believes that it may not be able to collect the receivables. The accumulated impairment was used to offset the receivables when it is certain they are unrecoverable, after related legal actions were taken by the Company.

As of December 31, 2022 and 2021, none of the receivables above are pledged as collateral for loans and borrowings.

〜 28 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

As of December 31, 2022 and 2021, the Company sold its accounts receivable without recourse as follows:

follows:
		December 31, 2022
Purchaser	Amount Derecognized Credit Unused Credit Advanced $ 20,338,289 USD 483,515 USD 662,485		Amount Recognized in Other Receivables -	Range of Interest Rate Significant Transferring Terms 4.99%~5.59% The accounts receivable factoring is without recourse but the seller still bears the risks except for eligible obligor’s insolvency.
Non-related parties

		December 31, 2021	December 31, 2021
Purchaser	Amount Derecognized Credit Unused Credit Advanced $ 24,852,588 USD 1,822 USD 898,178		Amount Recognized in Other Receivables -	Range of Interest Rate Significant Transferring Terms 0.86%~0.98% The accounts receivable factoring is without recourse but the seller still bears the risks except for eligible obligor’s insolvency.
Non-related parties

(d) Other receivables

Other accounts receivable－related parties Other accounts receivable－non-related parties Less: Loss allowance	December 31, 2022 $ 66,877,754 250,823 (71,592) $ 67,056,985	December 31, 2021
		58,071,654 214,308 (76,343
		58,209,619

The movement in the allowance for impairment with respect to other receivables was as follows:

Balance at January 1 Impairment losses recognized (reversed) Balance at December 31	For the years ended December 31,	For the years ended December 31,
	2022 $ 76,343 (4,751) $ 71,592	2021
		34,642 41,701
		76,343

〜 29 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(e) Inventories

Raw materials and consumables Work in process Finished goods	December 31, 2022 $ 6,740,808 2,476,998 2,605,230 $ 11,823,036	December 31, 2021
		7,637,842 1,472,908 2,243,480
		11,354,230

For the years ended December 31, 2022 and 2021, the write-down of inventories amounted to $90,312 and $88,326, respectively. Write-down of inventory valuation is due to obsdecene or out of use, which causes the net realizable value of inventory to be lower than the cost and is recognized as operating costs. For the years ended December 31, 2022 and 2021, idle capacity loss amounted to $2,302 and $24,528, respectively.

As of December 31, 2022 and 2021, the aforesaid inventories were not pledged as collateral.

(f) Investments accounted for using equity method

The components of investments accounted for using equity method at the reporting date were as follows:

follows:
Subsidiaries Associates	December 31, 2022 $ 42,572,062 222,154 $ 42,794,216	December 31, 2021
		37,623,774 251,731
		37,875,505

The credit balance of investments accounted for using equity method at the reporting date (recognized as other non-current liabilities) were as follows:

Subsidiaries	December 31, 2022 $ 661,071	December 31, 2021
		633,253

1.Subsidiaries

Please refer to the consolidated financial statements for the year ended December 31, 2022.

〜 30 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Associates

The Company’ s financial information for investments in individually insignificant associates accounted for using equity method at the reporting date was as follows. These financial information are included in the financial statements.

information are included in the financial statements.
Individually insignificant associates The Company’s share of (loss) profit of the associates (Loss) profit from continuing operations Other comprehensive income Total comprehensive income (loss)	December 31, 2022 December 31, 2021 $ 221,154 251,731 For the years ended December 31,	December 31, 2021
		251,731
	2022 $ (32,607) 3,030 $ (29,577)	2021
		41,015 405
		41,420

As of December 31, 2022 and 2021, the Company’s investments under equity method has not been pledged as collaterals.

3.Judgment on whether the invested company has substantial control
1) For whether the invested company has substantial control, refer to the consolidated financial report for the years ended December 31, 2022.
2) Judgment on existence of substantial control over investee

The Company holds 37.528% of the outstanding voting shares of Inventec Besta Co., Ltd. (Besta) and obtains only one seat among all seven board directors. Therefore, the Company does not have existing rights and the current ability to direct the investee's relevant activities, thus, the Company does not have control over Besta.

(g) Loss of control over subsidiaries

Inventec Manufacturing (India) Private Limited dismissed on July 7, 2021. It is currently in liquidation process. As a result, The Company loss control over it.

The details of assets and liabilities of the aforesaid subsidiaries were as follows:

Cash and cash equivalents	$	8,309
Account receivables		4,984
Other payables		(196)
Carrying amount of net asset of the former subsidiary	$	13,097

〜 31 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(h) Property, plant and equipment

The cost, depreciation, and impairment of the property, plant and equipment of the Company for the years ended December 31, 2022 and 2021 were as follows:

Land	Building and construction	Machinery and equipment	Transportation equipment	Office equipment	Other facilities	Others	Total
$ 7,641,024 170,564 - -	5,134,289 133,422 - -	1,089,220 80,987 (9,146) 3,308	23,676 6,010 (12,030) -	2,230,016 105,699 (77,832) 5,952	1,382,858 150,646 (20,739) 10,640	11,719 4,070 - (11,719)	17,512,802 651,398 (119,747 8,181
$ 7,811,588	5,267,711	1,164,369	17,656	2,263,835	1,523,405	4,070	18,052,634
$ 7,641,024 - - -	5,134,289 - - -	1,136,857 16,713 (89,111) 24,761	25,798 - (2,122) -	2,255,496 112,088 (149,320) 11,752	1,255,292 52,970 (1,391) 75,987	114,501 11,719 - (114,501)	17,563,257 193,490 (241,944 (2,001
$ 7,641,024	5,134,289	1,089,220	23,676	2,230,016	1,382,858	11,719	17,512,802
$ - - -	1,072,614 122,104 -	482,045 206,185 (9,146)	19,859 3,387 (12,030)	1,990,680 162,375 (77,195)	865,983 137,964 (20,713)	- - -	4,431,181 632,015 (119,084
$ -	1,194,718	679,084	11,216	2,075,860	983,234	-	4,944,112
$ - - -	952,627 119,987 -	371,440 195,108 (84,503)	18,717 3,264 (2,122)	1,969,601 158,116 (137,037)	715,243 152,131 (1,391)	- - -	4,027,628 628,606 (225,053
$ -	1,072,614	482,045	19,859	1,990,680	865,983	-	4,431,181
$ 7,811,588	4,072,993	485,285	6,440	187,975	540,171	4,070	13,108,522
$ 7,641,024	4,061,675	607,175	3,817	239,336	516,875	11,719	13,081,621
$ 7,641,024	4,181,662	765,417	7,081	285,895	540,049	114,501	13,535,629

As of December 31, 2022 and 2021, the property, plant and equipment were pledged as collateral, please refer to Note (8).

〜 32 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(i) Right-of-use assets

The Company leases many assets including land and vehicles. Information about leases for which the Company as a lessee is presented below:

Cost: Balance at January 1, 2022 Additions Reductions Balance as of December 31, 2022 Balance at January 1, 2021 Additions Reductions Balance at December 31, 2021 Accumulated depreciation and impairment losses: Balance at January 1, 2022 Depreciation for the period Reductions Balance at December 31, 2022 Balance at January 1, 2021 Depreciation for the period Reductions Balance at December 31, 2021 Carrying amounts: Balance at December 31, 2022 Balance at December 31, 2021 Balance at January 1, 2021	Land $ 6,508 - (54) $ 6,454 $ 6,348 160 - $ 6,508 $ 3,841 1,291 - $ 5,132 $ 2,540 1,301 - $ 3,841 $ 1,322 $ 2,667 $ 3,808	Vehicles 13,598 7,038 (6,725) 13,911 12,919 5,010 (4,331) 13,598 7,913 4,414 (6,725) 5,602 7,670 4,574 (4,331) 7,913 8,309 5,685 5,249	Total 20,106 7,038 (6,779) 20,365 19,267 5,170 (4,331) 20,106 11,754 5,705 (6,725) 10,734 10,210 5,875 (4,331) 11,754 9,631 8,352 9,057

〜 33 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(j) Intangible assets

The costs of intangible assets and amortization of the Company for the years ended December 31, 2022 and 2021 were as follows:

Cost:
Balance at January 1, 2022
Additions
Disposals
Others
Balance at December 31, 2022
Balance at January 1, 2021
Additions
Disposals
Balance at December 31, 2021
Amortization and impairment losses:
Balance at January 1, 2022
Amortization for the period
Disposals
Balance at December 31, 2022
Balance at January 1, 2021
Amortization for the period
Disposals
Balance at December 31, 2021
Carrying amounts:
Balance at December 31, 2022
Balance at December 31, 2021
Balance at January 1, 2021

Software cost
$ 1,290,413
193,856
(346,600)
4,492
$
1,142,161
$ 1,154,751
247,305
(111,643)
$
1,290,413
$ 1,134,874
191,767
(346,600)
$
980,041
$ 1,088,489
158,028
(111,643)
$
1,134,874
$
162,120
$
155,539
$
66,262

〜 34 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The amortization of intangible assets is respectively included in the statement of comprehensive income:

income:
Operating costs Operating expenses Total	For the years ended December 31,
	2022 $ 984 190,783 $ 191,767	2021
		6,451 151,577
		158,028

As of December 31, 2022 and 2021, none of the aforesaid intangible assets were pledged as collateral.

(k) Other current assets and other non-current assets

The other current assets-others and other non-current assets of the Company were as follows:

Refundable deposits Current asset recognized as right to recover products from customers Restricted assets Deferred tax assets Payments on behalf of others Others	December 31, 2022 $ 183,264 300,998 130,735 1,210,223 373,540 774,226 $ 2,972,986	December 31, 2021
		32,403 145,190 117,832 1,128,332 456,626 424,830
		2,305,213

The Company determines the substance of the transaction in terms of sales and production, as well as production of the same target, to complete its sales contract. The Company has the nature of an agent, and so the transaction is reflected as the net amount after the purchases and sales are written off. The unused inventory of purchases is listed as payments on behalf of others.

As of December 31, 2022 and 2021, other assets, which were pledged as collateral, were discussed further in Note (8).

〜 35 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(l) Long-term and short-term borrowings

The significant terms and conditions of long-term and short-term borrowings were as follows:

	December 31, 2022	December 31, 2022	December 31, 2022
Interest Rate	Currency
4.40%~5.81% 1.82%

Interest Rate	Currency	Maturity Date Amount 2022.01.13~2022.03.31 $ 8,600,000 2022.01.03~2022.02.11 30,995,717 2031.02.26 2,750,000 $ 42,345,717 $ 39,895,717 2,450,000 $ 42,345,717 $ 22,325,093	Amount
0.41%~1.03% 1.19%	TWD USD TWD

1.Please refer to Note (8) for details of the related assets pledged as collateral.

2.Important borrowing restrictions

The Company entered into syndicated credit agreements with a number of financial institutions. Under these agreements, the Company shall adhere to certain financial provisions such as current ratios, leverage ratios, interest coverage ratios and tangible net worth in the consolidated annual and semi-annual financial report on the balance sheet date. Otherwise, the borrowings will be considered due and payable immediately. As of December 31, 2022 and 2021, the Company was in compliance with the above financial covenants.

〜 36 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(m) Lease liabilities

The carrying amounts of the Company’s lease liabilities were as follows:

Current Non-current	December 31, 2022 $ 5,723 $ 3,951	December 31, 2021
		5,069
		3,423

For the maturities analysis, please refer to Note (6)(v) of "Financial instruments".

The amounts recognized in profit or loss were as follows:

Interest on lease liabilities Expenses relating to short-term leases Expenses relating to leases of low-value, excluding short-term leases of low-value assets	For the years ended December 31,	For the years ended December 31,
	2022 $ 86 $ 2,760 $ 225	2021
		128
		1,586
		195

The amounts recognized in the statements of cash flows for the Company were as follows:

Total cash outflow for leases	For the years ended December 31,	For the years ended December 31,
	2022 $ 8,873	2021
		7,763

1. Real estate leases

The Company leases land for its office and plants. Some leases include an option to renew the lease for an additional period of the same duration after the end of the contract term.

Some leases of equipment contain extension or cancellation options exercisable by the Company. These leases are negotiated and monitored by local management, and accordingly, contain a wide range of different terms and conditions. The extension options held are exercisable only by the Company and not by the lessors. In which lessee is not reasonably certain to use an optional extended lease term, payments associated with the optional period are not included within lease liabilities.

2. Other leases

The Company leases vehicles, with lease terms of two to three years. In some cases, the Company has option to guarantees the residual value of the leased assets at the end of the contract term.

The Company also leases other equipment with contract terms of one to three years. These leases are short-term and or leases of low-value items. The Company has elected not to recognize rightof-use assets and lease liabilities for these leases.

〜 37 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(n) Operating Leases

A maturity analysis of lease payments, showing the undiscounted lease payments to be received after the reporting date are as follows:

Less than one year One to two years Two to three years Three to four years Four to five years Total undiscounted lease receivables	December 31, 2022 $ 4,493 1,801 1,417 1,417 591 $ 9,719	December 31, 2021
		16,697 2,286 415 - -
		19,398

The rental revenues incurred by leasing land, offices and plants were $31,390 and $30,614 for the years ended December 31, 2022 and 2021, respectively.

(o) Employee benefits

1.Defined benefit plans

Reconciliation of defined benefit obligation at present value and plan asset at fair value are as follows:

Present value of the defined benefit obligations Fair value of plan assets Net defined benefit liabilities	December 31, 2022 $ 1,318,757 (840,563) $ 478,194	December 31, 2021 1,356,731 (766,812) 589,919

The Company makes defined benefit plan contributions to the pension fund account at Bank of Taiwan that provides pensions for employees upon retirement. The plans (covered by the Labor Standards Law) entitle a retired employee to receive an annual payment based on years of service and average salary for the six months prior to retirement.

1) Composition of plan assets

The Company allocates pension funds in accordance with the Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund, and such funds are managed by the Bureau of Labor Funds, Ministry of Labor. With regard to the utilization of the funds, minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued two-year time deposits with interest rates offered by local banks.

〜 38 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company’s pension reserve account in Bank of Taiwan amounted to $840,563 at the end of December 31, 2022. For information on the utilization of the labor pension fund assets including the assets allocation and yield of the fund, please refer to the website of the Bureau of Labor Funds, Ministry of Labor.

2) Movements in present value of the defined benefit obligations

The movements in present value of defined benefit obligations for the Company for the years ended December 31, 2022 and 2021 were as follows:

Defined benefit obligation at January 1 Current service costs and interest cost Remeasurement on the net defined benefit liability －Actuarial loss (gain) arising from changes in demography assumption －Experience adjustments arising on the actuarial gain or loss －Actuarial loss (gain) arising from changes in financial assumptions Benefits paid by the plan assets Defined benefit obligation at December 31	For the years ended December 31, 2022 2021 $ 1,356,731 1,400,254 18,079 17,370 - 34,468 17,717 (24,591) (17,547) (16,580) (56,223) (54,190) $ 1,318,757 1,356,731
	2022 $ 1,356,731 18,079 - 17,717 (17,547) (56,223) $ 1,318,757

Defined benefit obligation at January 1
Current service costs and interest cost
Remeasurement on the net defined benefit liability
－Actuarial loss (gain) arising from changes in
demography assumption
－Experience adjustments arising on the actuarial gain
or loss
－Actuarial loss (gain) arising from changes in financial
assumptions
Benefits paid by the plan assets
Defined benefit obligation at December 31

For the years ended December 31,
2022
2021
$ 1,356,731
1,400,254
18,079
17,370
-
34,468
17,717
(24,591)
(17,547)
(16,580)
(56,223)
(54,190)
$
1,318,757
1,356,731

2022
$ 1,356,731
18,079
-
17,717
(17,547)
(56,223)
$
1,318,757

3) Movements of defined benefit plan assets

The movements in the present value of the defined benefit plan assets for the Company for the years ended December 31, 2022 and 2021 were as follows:

Fair value of plan assets at January 1 Interest income Remeasurement on the net defined benefit liability －Return on plan assets (excluding current interest) Contributions made Benefits paid by the plan assets Fair value of plan assets at December 31	For the years ended December 31, 2022 2021 $ 766,812 744,083 4,995 3,864 59,452 9,348 65,527 63,707 (56,223) (54,190) $ 840,563 766,812
	2022 $ 766,812 4,995 59,452 65,527 (56,223) $ 840,563

〜 39 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) Expenses recognized in profit or loss

The expenses recognized in profit or loss for the Company for the years ended December 31, 2022 and 2021 were as follows:

Current service costs Net interest of net liabilities for defined benefit obligations Operating cost Selling expenses Administration expenses Research and development expenses	For the years ended December 31,	For the years ended December 31,
	2022 $ 9,599 3,485 $ 13,084 $ 1,253 1,613 3,094 7,124 $ 13,084	2021
		10,385 3,121
		13,506
		1,396 1,606 3,146 7,358
		13,506

5) Actuarial assumptions

The following are the Company’s principal actuarial assumptions:

Discount rate Future salary increases rate	For the years ended December 31,
	2022 2021 1.375% 0.625% 2.250% 1.625%

The expected allocation payment made by the Company to the defined benefit plans for the one-year period after the reporting date was $68,588.

The weighted-average duration of the defined benefit obligation is 9.9 years.

6) Sensitivity analysis

If the actuarial assumptions had changed, the impact on the present value of the defined benefit obligation for 2022 and 2021 shall be as follows:

December 31, 2022 Discount rate	Influences of defined benefit obligations
	Increased 0.25% Decreased 0.25% $ (30,343) 31,410

〜 40 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2021 Discount rate	Influences of defined benefit obligations
	Increased 0.25% Decreased 0.25% (32,994) 34,211

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown above. The method used in the sensitivity analysis is consistent with the calculation of pension liabilities in the balance sheets.

There is no change in the method and assumptions used in the preparation of sensitivity analysis for 2022 and 2021.

2.Defined contribution plans

In accordance with the provisions of the Labor Pension Act, the Company contribute an amount equal to 6% of the employee’s monthly wages to the Labor Pension personal account with the Bureau of the Labor Insurance.

The pension costs incurred from the contributions to the Bureau of Labor Insurance amounted to $236,032 and $224,616 for the years ended December 31, 2022 and 2021, respectively. Except for the accounts payable of $62,696 and $57,751 respectively, the Company have been contributed to the Bureau of Labor Insurance.

(p) Income taxes

1.The components of income tax expense for the years ended December 31, 2022 and 2021 were as follows:

Current tax expense Current period Others Deferred tax expense Origination and reversal of temporary differences Income tax expense from continuing operations	For the years ended December 31, 2022 2021 $ 942,652 356,765 (17,317) (360,095) 925,335 (3,330) (45,243) 1,165,458 $ 880,092 1,162,128
	2022 $ 942,652 (17,317) 925,335 (45,243) $ 880,092

〜 41 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The amounts of income tax recognized in other comprehensive income for the years ended December 31, 2022 and 2021 were as follows:

Items that will not be reclassified subsequently to profit or loss: Remeasurement from defined benefit plans	For the years ended December 31, 2022 2021 $ (11,856) (3,210)
	2022 $ (11,856)

Reconciliations between profit before tax and income tax expense for the years ended December 31, 2022 and 2021, were as follows:

Profit before tax Income tax using the statutory tax rate Permanent differences Tax incentives Changes in unrecognized temporary differences Others Income tax expense	For the years ended December 31, 2022 2021 $ 7,008,878 7,699,893 1,401,775 1,539,979 (147,960) 37,985 (403,994) (152,900) 47,588 97,159 (17,317) (360,095) $ 880,092 1,162,128	For the years ended December 31, 2022 2021 $ 7,008,878 7,699,893 1,401,775 1,539,979 (147,960) 37,985 (403,994) (152,900) 47,588 97,159 (17,317) (360,095) $ 880,092 1,162,128
	2022 $ 7,008,878 1,401,775 (147,960) (403,994) 47,588 (17,317) $ 880,092
		1,539,979 37,985 (152,900) 97,159 (360,095)
		1,162,128

Others are mainly overestimate in the prior periods, which was the estimated difference between the approved amounts by the Tax Authority and the declared amounts.

2.Deferred tax assets and liabilities
1) Unrecognized deferred tax assets

Deferred tax assets that have not been recognized in respect of the following items:

Tax effect of deductible temporary differences	December 31, 2022 $ 1,073,676	December 31, 2021 1,026,088

2) Recognized deferred tax assets and liabilities

Changes in the amount of in deferred tax assets and liabilities for the years ended December 31, 2022 and 2021 were as follows:

Deferred Tax Liabilities: Balance at January 1, 2022 Recognized in profit or loss Balance at December 31, 2022	Gain (loss) on investment $ 3,923,776 114,956 $ 4,038,732	Other 66,452 (66,452)	Total
			3,990,228 48,504
			4,038,732

〜 42 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Balance at January 1, 2021 Recognized in profit or loss Balance at December 31, 2021 Deferred Tax Assets: Balance at January 1, 2022 Recognized in profit or loss Recognized in other comprehensive income Balance at December 31, 2022 Balance at January 1, 2021 Recognized in profit or loss Recognized in other comprehensive income Balance at December 31, 2021	Gain (loss) on investment Other $ 2,865,814 - 1,057,962 66,452 $ 3,923,776 66,452 Deferred Income Defined Benefit Plans Others $ 859,826 61,640 206,866 171,339 (10,489) (67,103) - (11,856) - $ 1,031,165 39,295 139,763 $ 808,117 74,890 289,579 51,709 (10,040) (82,713) - (3,210) - $ 859,826 61,640 206,866		Total
			2,865,814 1,124,414
			3,990,228
			Total
			1,128,332 93,747 (11,856)
			1,210,223
			1,172,586 (41,044) (3,210)
			1,128,332

3.Assessment of tax

The Company’s income tax returns for the years through 2020 have been examined and approved by the Tax Authority.

(q) Capital and other equity

As of December 31, 2022 and 2021, the authorized capital of the Company both consisted of 3,650,000 thousand shares and both issued worth $36,500,000, with par value of $10 per share, and its outstanding capital both consisted of 3,587,475 thousand shares of stock. All issued shares were paid up upon issuance.

1.Capital surplus

The balances of the capital surplus were as follows:

December 31, 2022 Share capital $ 2,891,959 Other 7,968 $ 2,899,927	December 31, 2021
	2,891,959 7,633
	2,899,592

In accordance with the ROC company Act, realized capital reserves can only be reclassified as share capital or distributed as cash dividends after offsetting losses. The aforementioned capital reserves include share premiums and donation gains. In accordance with the securities offering and Issuance Guidelines, the amount of capital reserve to be reclassified under share capital shall not exceed 10 percent of the actual share capital amount.

〜 43 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Retained earnings

The Company’ s Articles of Incorporation require that after-tax earnings shall first be offset against any accumulated deficit, and 10% of the rest be set aside as legal reserve. The appropriation for legal reserve is discontinued when the balance of the legal reserve equals the total authorized capital. Special reserve may be appropriated for operations or to meet regulations. The remaining earnings, if any, may be appropriated for operations according to the proposal, and the distributed dividends may not be lower than 10% of the earnings. Surplus distribution based on issuance of new shares approved by the Board of Directors, should be resolved during the shareholder's meeting. In consideration of the Company's long-term operating plan, funding needs, and satisfying shareholder demand for cash flow, the Company distributes cash dividends of at least 10% of the aggregate of cash dividends and stock dividends if the distributions include cash dividend. In accordance with Article 240 of the ROC Company Act, the Company authorizes the distribution of dividends and bonuses or its legal reserve and capital reserve, according to Article 241 of the ROC Company Act, in whole or in part may be paid in cash after a resolution has been adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of directors; then such distribution shall be submitted to the shareholder's meeting.

1) Legal reserve

If the Company experienced profit for the year, the meeting of shareholders shall decide on the distribution of the statutory earnings reserve either by new shares or by cash, of up to 25 percent of the actual share capital.

2) Special reserve

In accordance with the Ruling issued by the Financial Supervisory Commission, for the contra account of other shareholders' equity incurred in the current year, a special reserve is appropriated from the current profit, plus, the amount of items other than the current profit included in the current undistributed earnings and prior period’s undistributed earnings. For the amount of contra accounts in other shareholders' equity accumulated in the prior period, a special reserve which was appropriated from the prior period’s undistributed earnings can no longer be allocated. When the debit balance of any of the contra account in other shareholders’ equity is reversed, the related special reserve can also be reversed. The subsequent reversals of the contra accounts in other shareholders' equity shall qualify for any additional distributions.

3) Earnings Distribution

On March 15, 2022, and on March 30, 2021, the Company's Board of Directors resolved the amount of cash dividends of the earnings distribution of 2021 and 2020. These earnings were appropriated for distribution as follows:

Dividends distributed to ordinary shareholders Cash	2021 Dividend per share ($) Amount $ 1.40 5,022,465	2021 Dividend per share ($) Amount $ 1.40 5,022,465	2020	2020
	Dividend per share ($)		Dividend per share ($) 1.85	Amount
	$ 1.40			6,636,829

〜 44 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The information on prior year's distribution of the Company's earnings were announced through the Market Observation Post System website.

On March 14, 2023, the Company's Board of Directors resolved to appropriate the 2022 earnings as follows:

earnings as follows:
		2022
	Dividend per
	share ($)		Amount
Dividends distributed to ordinary shareholders
Cash	$	1.50	5,381,213
Other equity (net of taxes)
			Unrealized gains
			(losses) from
			financial assets
	Exchange differences		measured at fair
		on translation of	value through other
		foreign financial	comprehensive
		statements	income
Balance at January 1, 2022	$	(3,036,968)		322,370
Exchange differences on foreign operations		286,241		-
Exchange differences on associates accounted for using equity method		2,244,011		-
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income		-		(802,122)
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income,
associates and joint ventures accounted for using equity method		-		(461,321)
Balance at December 31, 2022	$	(506,716)		(941,073)
Balance at January 1, 2021	$	(2,467,365)		565,440
Exchange differences on foreign operations		(52,317)		-
Exchange differences on associates accounted for using equity method		(517,286)		-
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income		-		15,162
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income,
associates and joint ventures accounted for using equity method		-		(259,605)
Disposal of investments in equity instruments designed at fair value through other comprehensive income		-		1,373
Balance at December 31, 2021	$	(3,036,968)		322,370

3.Other equity (net of taxes)

(r) Earnings per share

The following are the calculation of basic earnings per share and diluted earnings per share:

Basic earnings per share: Profit attributable to ordinary shareholders Weighted average number of ordinary shares (thousand shares) Basic earnings per share (NT dollars)	For the years ended December 31,	For the years ended December 31,
	2022 $ 6,128,786 3,587,475 $ 1.71	2021
		6,537,765
		3,587,475
		1.82

〜 45 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Diluted earnings per share: Profit attributable to ordinary shareholders (adjusted for the effects of all dilutive potential ordinary shares) Weighted average number of ordinary shares (thousand shares) Effect of dilutive potential common shares (thousand shares) Effect of employee share bonus Weighted average number of ordinary shares (adjusted for the effects of all dilutive potential ordinary shares) Diluted earnings per share (NT dollars) (s) Revenue from contracts with customers 1.Disaggregation of revenue Primary geographical markets Taiwan USA Japan Hong Kong, Macao and Mainland China Other countries Major products Computer products Services 2.Contract balances December 31, 2022 Contract liabilities $ 11,642,202	For the years ended December 31,	For the years ended December 31,
	2022 2021 $ 6,128,786 6,537,765 3,587,475 3,587,475 26,851 28,459 3,614,326 3,615,934 $ 1.70 1.81 For the years ended December 31,	2021
		6,537,765
		3,587,475 28,459
		3,615,934
		1.81
	2022 $ 46,955,703 370,084,543 3,693,134 9,219,173 22,413,046 $ 452,365,599 $ 452,095,616 269,983 $ 452,365,599 December 31, 2021 6,692,362	2021
		50,879,384 337,629,814 3,652,353 10,863,796 37,948,313
		440,973,660
		440,588,654 385,006
		440,973,660
		January 1, 2021
$ 11,642,202		6,236,379

〜 46 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

For details on accounts receivable and allowance for impairment, please refer to Note (6)(c).

The amount of revenue recognized for the year ended December 31, 2022 and 2021 were $2,289,025 and $2,252,515, respectively.

The contract liabilities primarily relate to deferred recognition of warranty revenue, for which revenue is recognized when the warranties are redeemed or when they expire.

(t) Remunerations of employees and directors

The Company's Articles of Incorporation require that earnings shall first be offset against any deficit. A minimum of 3% will be distributed as employee remuneration and a maximum of 3% will be allocated as directors' remuneration.

If the employee remuneration is distributed in the form of stock or cash, the employees qualifying for such distribution shall include the employees of the subsidiaries of the Company who meet certain specific requirements. Such qualified employees and the distribution ratio shall be decided by the Board of Directors.

The remuneration of employees amounted to $516,364 and $558,931 and the remuneration of directors amounted to $68,342 and $83,422 for the years ended December 31, 2022 and 2021, respectively. These amounts are calculated using the Company's profit before tax for each period described above, and are determined using the earnings allocation method which stated under the Company's article. These remunerations were expensed under operating cost or expenses in 2022 and 2021. Related information would be available at the Market Observation Post System website.

There were no differences between the amounts to be distributed as remuneration to employees and directors in 2022 and 2021 and the amounts stated in the individual reports.

(u) Non-operating income and expenses
1.Interest income

The details of interest income for the years ended December 31, 2022 and 2021, were as follows:

Interest income from bank deposits	For the years ended December 31,	For the years ended December 31,
	2022 $ 176,060	2021
		10,466

2.Other income

The details of other income for the years ended December 31, 2022 and 2021, were as follows:

Rent income Dividend income	For the years ended December 31,	For the years ended December 31,
	2022 $ 31,390 32,504 $ 63,894	2021
		30,614 123,577
		154,191

〜 47 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

3.Other gains and losses

The details of other gains and losses for the years ended December 31, 2022 and 2021, were as follows:

Losses on disposal of investments Foreign exchange gains (losses) Net gains on financial assets (liabilities) measured at fair value through profit or loss Other gains and losses	For the years ended December 31, 2022 2021 $ - (25,025) 1,500,512 (814,054) 374,119 883,282 84,948 56,312 $ 1,959,579 100,515
	2022 $ - 1,500,512 374,119 84,948 $ 1,959,579

4.Finance costs

The details of finance expenses for the years ended December 31, 2022 and 2021, were as follows:

Interest expenses Bank borrowings Others	For the years ended December 31,	For the years ended December 31,
	2022 $ 1,008,729 600,527 $ 1,609,256	2021
		295,648 128,204
		423,852

(v) Financial instruments
1.Credit risks

1) Credit risks exposure

The carrying amounts of financial assets represented the maximum credit risk exposure of the Company.

2) Concentration of credit risk

Implicit credit risk of the Company is inherent in its cash and accounts receivable. The cash is deposited in different financial institutions. The Company manages the credit risk exposure with each of these financial institutions and believes that cash do not have a significant credit risk concentration.

The major customers of the Company are centralized in the high-tech computer industry. To minimize credit risk, the Company periodically evaluates the Company’s financial positions and the possibility of collecting trade receivables.

〜 48 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Besides, the Company monitors and reviews the recoverable amount of the trade receivables to ensure the uncollectible amount are recognized appropriately as impairment loss. Therefore, the executives evaluate the Company's credit risk to be limited.

As of December 31, 2022 and 2021, 84% and 76% of accounts receivable were attributable to two major customers. Thus, credit risk is significantly centralized.

2.Liquidity risks

The following are the contractual maturities of financial liabilities of the Company, including estimation of interest, but excluding the impact of netting arrangements:

December 31, 2022 Non-derivative financial liabilities Unsecured bank loans Secured bank loans Accounts payable Other payables Lease liabilities Derivative financial liabilities Forward exchange contracts not used for hedging: Outflow Inflow Foreign exchange swap contracts not used for hedging : Outflow Inflow December 31, 2021 Non-derivative financial liabilities Unsecured bank loans Secured bank loans Accounts payable Other payables Lease liabilities Derivative financial liabilities Forward exchange swap contracts not used for hedging : Outflow Inflow Foreign exchange contracts not used for hedging: Outflow Inflow	Carrying amounts $ 30,049,196 2,450,000 111,034,104 6,188,727 9,674 30,966 - 261,417 - $ 150,024,084 $ 39,595,717 2,750,000 117,028,225 5,495,327 8,492 109,891 - 2,242 - $ 164,989,894	Contractual cash flows 31,404,343 2,638,429 111,034,104 6,188,727 9,787 (3,976,530) 3,945,564 (10,565,140) 10,303,723 150,983,007 39,619,004 2,901,352 117,028,225 5,495,327 8,564 (17,267,921) 17,158,030 (1,242,815) 1,240,573 164,940,339	Within 6 months 21,736,670 176,667 111,034,104 6,188,727 2,347 (3,976,530) 3,945,564 (10,565,140) 10,303,723 138,846,132 39,619,004 165,990 117,028,225 5,495,327 2,315 (17,267,921) 17,158,030 (1,242,815) 1,240,573 162,198,728	6 to 12 months 239,205 170,305 - - 3,449 - - - - 412,959 - 165,098 - - 2,815 - - - - 167,913	1 to 2 years 471,946 336,527 - - 2,389 - - - - 810,862 - 327,519 - - 3,434 - - - - 330,953	2 to 5 years 8,956,522 976,911 - - 1,602 - - - - 9,935,035 - 961,136 - - - - - - - 961,136	Over 5 years
							- 978,019 - - - - - - -
							978,019
							- 1,281,609 - - - - - - -
							1,281,609

〜 49 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company does not expect the cash flows included in the maturity analysis to occur significantly earlier or at significantly different amounts.

3.Currency risks
1) Exposure to currency risks

The Company’ s significant exposure to foreign currency risk from its foreign currency denominated financial assets and liabilities were as follows:

Financial assets Monetary items USD Non-monetary items USD Financial Liabilities Monetary items USD Financial assets Monetary items USD Non-monetary items USD Financial Liabilities Monetary items USD		December 31, 2022
	Foreign currency (In thousand) $ 5,324,936 173,135 4,644,759	Exchange rate TWD USD：TWD 30.70 163,475,535 USD：TWD 30.70 5,315,234 USD：TWD 30.70 142,594,101 December 31, 2021
	Foreign currency (In thousand) $ 6,274,720 68,148 5,285,966	Exchange rate TWD USD：TWD 27.67 173,621,502 USD：TWD 27.67 1,885,659 USD：TWD 27.67 146,262,679

〜 50 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2) Sensitivity analysis

The Company’s exposure to foreign currency risks arises from the translation of the foreign currency exchange gains and losses on cash and cash equivalents, accounts receivable, other receivables, loans and borrowings, accounts payable and other payables that are denominated in foreign currency. A 0.5% depreciation or appreciation of the functional currency against all the non-functional currency as of December 31, 2022 and 2021 would have increased or decreased the net profit after tax by $83,526 and $109,435, respectively. The analysis is performed on the same basis for both periods.

3) Gains or losses on foreign exchange

For the years ended December 31, 2022 and 2021, the foreign exchange gain (loss), including realized and unrealized, amounted to $1,500,512 and ($814,054), respectively. As Company deals with diverse foreign currencies, therefore, the gains or losses on foreign exchange cannot be fully disclosed by its materiality.

4.Interest rate analysis

Please refer to the notes on liquidity risk management and interest rate exposure of the Company’s financial assets and liabilities.

The following sensitivity analysis is based on the exposure to interest rates risk on the reporting date. Regarding liabilities with variable interest rates, the analysis is based on the assumption that the amount of liabilities outstanding at the reporting date was outstanding throughout the year.

If the interest rate had increased or decreased by 0.25%, the Company’s profit will decrease or increase by $64,998 and$84,691 for the years ended December 31, 2022 and 2021, respectively, assuming all other variable factors remain constant. This is mainly due to the Company's variable rate in borrowings.

5.Fair value of financial instruments
1) Fair value hierarchy

The Company uses the observable market data to evaluate its assets and liabilities. The different inputs of levels of fair value hierarchy in determination of fair value are as follows:

‧Level 1: quoted prices (unadjusted) in active markets for identified assets or liabilities.
‧Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
‧ Level 3: inputs for the assets or liability that are not based on observable market data (unobservable inputs).

Financial assets and liabilities at fair value through profit or loss and financial assets at fair value through other comprehensive income is measured on a recurring basis. However, for financial instruments not measured at fair value whose carrying amount is estimated reasonably close to the fair value, and for equity investments that has no quoted prices in the active markets and lease liabilities information is not required:

〜 51 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2022	December 31, 2022	December 31, 2022
	Fair Value
Level 1 - 65,461 65,461 576,756 - - 576,756 - - - - 642,217 - - - - - - -	Level 2 435,865 - 435,865 37,689 - - 37,689 - - - - 473,554 292,383 - - - - - 292,383	Level 3 - 77,718 77,718 - - 2,556,636 2,556,636 - - - - 2,634,354 - - - - - - -	Total 435,865 143,179
			579,044
			614,445 - 2,556,636
			3,171,081
			- - -
			-
			3,750,125
			292,383
			- - - -
			-
			292,383

〜 52 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2021	December 31, 2021	December 31, 2021
	Fair Value
Level 1 - 114,198 114,198 1,538,106 - 1,538,106 - - - - 1,652,304 - - - - - - -	Level 2 192,087 - 192,087 845 - 845 - - - - 192,932 112,133 - - - - - 112,133	Level 3 - 692,469 692,469 - 2,134,253 2,134,253 - - - - 2,826,722 - - - - - - -	Total 192,087 806,667
			998,754
			1,538,951 2,134,253
			3,673,204
			- - -
			-
			4,671,958
			112,133
			- - - -
			-
			112,133

〜 53 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2) Valuation techniques and assumptions for financial instruments measured at fair value:

The fair value of financial assets and liabilities were decided in accordance with the solutions as follows:

(2.1)Non-derivative financial instruments
A. The stocks of listed companies are financial assets with standard terms which are traded in the active markets. Their fair values are based on the quoted market prices.
B. The fair value of private equity is based on standard terms and quoted market prices.
C. The fair value of unquoted instruments were estimated using either the discounted cash flow model in which future cash flow were estimated and discounted or the fair value of the recognized assets and liabilities of the investees on the measurement day.
(2.2)Derivative financial instruments

Foreign exchange swap and forward exchange were usually evaluated in the latest forward rate.

3) Transfers between level 1 and level 2

There were no transfers between level 1 and level 2 of the fair value for the years ended December 31, 2022 and 2021.

4) The following table shows the movements in fair value measurements under level 3 of the fair value hierarchy:

Balance as of January 1, 2022 Total gains and losses recognized in Profit or loss Other comprehensive income Purchase Proceeds from liquidation Balance as of December 31, 2022 Balance as of January 1, 2021 Total gains and losses recognized in Profit or loss Other comprehensive income Purchase Proceeds from capital reduction Disposals Balance as of December 31, 2021	At fair value through profit or loss $ 692,469 (36,308) - - (578,443) $ 77,718 $ 605,511 54,708 - 32,250 - - $ 692,469	Fair value through other comprehensive income 2,134,253 - 122,383 300,000 - 2,556,636 2,124,983 - (27,497) 41,845 (4,838) (240) 2,134,253

〜 54 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The aforementioned total gains and losses was recognized in "other gains and losses" and "unrealized gains and losses from financial assets at fair value through other comprehensive income". The detailed of the assets which the Comapny still held as of December 31, 2022 and 2021, were as follows:

Total gains and losses recognized in: In profit or loss, and presented in “other gains and losses” In other comprehensive income, and presented in “unrealized gains and losses from financial assets at fair value through other comprehensive income”)	For the years ended December 31, 2022 2021 $ (73,886) 54,708 122,383 (27,492)

5) Quantified information for significant unobservable inputs (Level 3) used in fair value measurement

The Company uses level 3 inputs to measure fair value through profit or loss, and fair value through other comprehensive income financial assets.

Quantified information of significant unobservable inputs was as follows:

Item Financial assets at fair value through profit or loss－financial instruments without an active market Financial assets at fair value through profit or loss－equity instruments investments without an active market Financial assets at fair value through profit or loss－equity instruments investments without an active market Financial assets at fair value	Valuation Technique Comparable Listed Companies Method Net Asset Value Method Comparable Listed Companies Method Net Asset Value Method	Significant Non-observable Input The Relationship between Significant Non-observable Input and Fair Value ‧ Market Multiple (0.99~2.04) ‧ Discount due to Lack of Market liquidity (30%) ‧ The estimated fair value would increase (decrease) if the price of earnings ratio multiple is higher (lower) and the marketability discount is lower (higher) ‧ Net Asset Value ‧ Not applicable ‧ Market Multiple (0.57~3.02) ‧ Discount due to Lack of Market liquidity (30%~50%) ‧ The estimated fair value would increase (decrease) if the price of earnings ratio multiple is higher (lower) and the marketability discount is lower (higher) ‧ Net Asset Value ‧ No applicable

Financial assets at fair value through other comprehensive income －equity instruments investments without an active market

〜 55 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

6) Sensitivity analysis for fair values of financial instruments using Level 3 Inputs

The Company's fair value measurement on financial instruments is reasonable. However, the measurement would differ if different valuation models or valuation parameters are used. For financial instruments using level 3 inputs, if the valuation parameters are changed, the impact on net income or loss and other comprehensive income or loss will be as follows:

December 31, 2022 Financial assets at fair value through profit or loss Financial instruments without an active market Financial assets at fair value through other comprehensive income Equity instruments without an active market December 31, 2021 Financial assets at fair value through other comprehensive income Equity instruments without an active market Financial assets at fair value through other comprehensive income Equity instruments without an active market	Input Discount Rate Market Multiple Discount Rate Market Multiple	Variation	Impact on Fair V Net incom	alue Change on e or loss Unfavorable Change (389) - (3,462) -	Impact on Fair Value Change on Other Comprehensive income or loss Favorable Change Unfavorable Change - - 12,783 (12,783) - - 10,704 (10,704)
			Favorable Change $ 389 - $ 3,462 -
		0.5% 0.5% 0.5% 0.5%

The favorable change and unfavorable change refer to the fluctuation of fair value. The fair value is calculated based on the different levels of unobservable inputs. The table above shows the impact on single input. Therefore, the relations and variations between inputs are not considered.

6.Offsetting financial assets and financial liabilities

The Company has financial instruments transactions, applicable to the International Financial Reporting Standards Sections 42 NO. 32 approved by the FSC, which required for offsetting. Financial assets and liabilities relating those transactions are recognized in the net amount of the balance sheets.

The Company also performs transactions not applicable to the International Financial Reporting Standards Sections 42 NO. 32, but the Company has an exercisable master netting arrangement or similar agreement in place with its counterparties, and both parties reach a consensus regarding net settlement. The aforesaid exercisable master netting arrangement or similar agreement can be net settled after offsetting the financial assets and financial liabilities. Otherwise, the transaction can be settled at the total amount. In the event of default involving one of the parties, the other party can have the transaction net settled.

〜 56 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The following tables present the aforesaid offsetting financial assets and financial liabilities.

December 31, 2022	December 31, 2022	December 31, 2022	December 31, 2022	December 31, 2022	December 31, 2022
Financial assets that are offset which have an exercisable master netting arrangement or similar agreement
Gross amounts of recognized financial assets (a) $ 410,110 5,037,453 $ 5,447,563		Gross amounts of financial liabilities offset in the balance sheet (b) - 3,854,667 3,854,667	Net amount of financial assets presented in the balance sheet (c)=(a)-(b) 410,110 1,182,786 1,592,896 December	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - - 31, 2022	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - - 31, 2022
					410,110 1,182,786
					1,592,896

	Financial liabilities that are		offset which have an exercisable master netting arrangement or similar agreement
		Gross amounts of financial assets offset in the balance sheet (b) - 3,854,667 3,854,667	Net amount of financial liabilities presented in the balance sheet (c)=(a)-(b) 197,718 675,135 872,853 December	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - - 31, 2021	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - - 31, 2021
					197,718 675,135
					872,853

	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement
		Gross amounts of financial liabilities offset in the balance sheet (b) -	Net amount of financial assets presented in the balance sheet (c)=(a)-(b) 103,916 December	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - 31, 2021	Net amount (e)=(c)-(d)
				Financial instruments (Note) - 31, 2021
					103,916

	Financial liabilities that are		offset which have an exercisable master netting arrangement or similar agreement
		Gross amounts of financial assets offset in the balance sheet (b) -	Net amount of financial liabilities presented in the balance sheet (c)=(a)-(b) 109,968	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - -	Net amount (e)=(c)-(d)
				Financial instruments (Note) -
					109,968

Note: Master netting arrangements are included.

〜 57 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(w) Financial risk management
1.Overview

The Company have exposures to the following risks from its financial instruments:

1) credit risk
2) liquidity risk

3) market risk

The following likewise discusses the Company’s objectives, policies and processes for measuring and managing the above mentioned risks. For more disclosures about the quantitative effects of these risk exposures, please refer to the respective notes in the accompanying parent company only financial statements.

2.Risk management framework

The Company are exposed to credit risk, market risk, operating risk and liquidity risk due to its operating activities. To lower the latent unfavorable effects of changing market to the Company’s financial performance, the Company have made efforts in identifying and evaluating the risks and avoiding the uncertainty of the market through derivative financial instruments.

The Board of Directors has the overall responsibility for the establishment and oversight of the Company’s risk management framework. The financial units follow the risk management policies, and report the operating status to the Board of Directors regularly. The internal auditors perform regular reviews by taking risk management control procedures and report to the Board of Directors.

3.Credit risk

Please refer to Note (6)(v) for the analysis of credit risk of cash, cash equivalent and accounts receivable.

4.Liquidity risk

Liquidity risk is a risk that the Company is unable to meet the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as much as possible, that it always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

The Company use actual cost to estimate the cost of its products and services to better assist the Company's monitoring on the cash flow and optimizing the return on investment. As of December 31, 2022, the capital and working funds of the Company are sufficient to meet its entire contractual obligation; therefore, the management is not expecting any significant issue on liquidity risk. As of December 31, 2022 and 2021, the Company's unused credit line were amounted to $36,947,603 and $22,325,093, respectively.

〜 58 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

5.Market risk

Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rate, and equity prices which will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters while optimizing the return.

The Company buys and sells derivatives, and also incurs financial liabilities, in order to manage market risks. All such transactions are carried out within the guidelines set by the Company.

1) Exchange rate risk

The Company is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the functional currency of the Company primarily the New Taiwan Dollars (TWD). The currencies used in these transactions are denominated in TWD and USD.

The Company often uses the principle of natural hedging as its basis, and proceed supplemented by derivative instruments for hedging exchange rate risk.

The interest is denominated in the same currency as borrowings. Generally, borrowings are denominated in currencies that match the cash flows generated by the underlying operations of the Company. This provides an economic hedge without derivatives being entered into, and therefore, hedge accounting is not applied in these circumstances.

In respect of other monetary assets and liabilities denominated in foreign currencies, the Company ensures that its net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term imbalances.

2) Interest rate risk

The Company’ s interest rate risk arises from long-term borrowings bearing floating interest rates. The fluctuation of the market interest rate changes the floating interest rates of the longterm borrowings, and thus affect the future cash flow. In order to decrease the effect of the market interest rate fluctuation on to the future cash flow, the Company periodically evaluates bank and currency borrowing rate to hedge the cash flow risk caused by the market interest rate fluctuation.

(x) Capital Management

The Board’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. Capital consists of ordinary shares, additional paid-in capital, retained earnings of the Company. The Board of Directors monitors the return on capital as well as the level of dividends to ordinary shareholders.

The Company’ s objective for managing capitals is to maintain investor, creditor and market confidence, and to sustain future development of the business by making debts and capital the most suitable capital structure and optimizing the best of it based on industrial scales, future growth development, and capital expenditures needed for plants and equipment. Thus, the Company calculates the operating funds based on the life cycle of the products, plans for the development in the long run, and then decides the most suitable capital structure considering the business cycle.

〜 59 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company ensures the financial resources and the operating plan are sufficient to support the future needs of operating funds, capital expenditures, debt refunding and dividend distribution.

The Company’s debt to equity ratio at the reporting date was as follows:

Total Liabilities Less: cash and cash equivalents Net debt Total Equity Debt to equity ratio	December 31, 2022 $ 179,588,401 (17,934,207) 161,654,194 $ 59,554,058 % 271.44	December 31, 2021 186,665,143 (12,188,253) 174,476,890 57,084,704 % 305.65

According to the Company’s management, there were no changes in the Company’s approach to capital management as of December 31, 2022.

(y) Investing and financing activities not affecting current cash flow

The Company's investing and financing activities which did not affect the current cash flow for the years ended December 31, 2022 and 2021, were as follows:

1.For right-of-use assets under leases, please refer to Note (6)(i).

2.Reconciliation of liabilities arising from financing activities was as follows:

Long-term borrowings Short-term borrowings(including current portion of long-term borrowings) Lease liabilities (note) Total liabilities from financing activities	January 1, 2022 $ 2,450,000 39,895,717 8,492 $ 42,354,209	Cash flows 1,999,500 (10,809,979) (5,802) (8,816,281)	Non-cash changes Reclassification Foreign exchange movement 6,617,500 (321,000) (6,617,500) (715,042) 6,984 - 6,984 (1,036,042)	December 31, 2022
			Reclassification 6,617,500 (6,617,500) 6,984 6,984
				10,746,000 21,753,196 9,674
				32,508,870

Long-term borrowings Short-term borrowings(including current portion of long-term borrowings) Lease liabilities (Note) Total liabilities from financing activities	January 1, 2021 $ 8,446,000 24,493,173 9,176 $ 32,948,349	Cash flows 1,247,000 8,348,131 (5,854) 9,589,277	Non-cash changes Reclassification Foreign exchange movement (7,217,500) (25,500) 7,217,500 (163,087) 5,170 - 5,170 (188,587)	December 31, 2021
			Reclassification (7,217,500) 7,217,500 5,170 5,170
				2,450,000 39,895,717 8,492
				42,354,209

Note: Reclassification is due to additions of lease and lease modification during the periods.

〜 60 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(7) Related Parties Transactions

(a) Names and relationships with related parties

The followings are entities that have had transactions with related party during the periods covered in the parent company only financial statements.

the parent company only financial statements.
Names of related party	Relationships with the Company
Inventec Besta Co., Ltd.	Associates
Jiangsu Techuang Technology Co., Ltd.	Associates
Inventec Group Charity Foundation	Over one-third of total amount of fund donated by
	the Company
Inventec Corporation (Hong Kong) Ltd.	Subsidiary
Inventec Holding (North America) Corp.	Subsidiary
Inventec (Czech), s.r.o	Subsidiary
Inventec Development Japan Corporation	Subsidiary
Inventec Japan Corporation	Subsidiary
IEC (Cayman) Corporation	Subsidiary
Inventec (Cayman) Corp.	Subsidiary
Inventec Investment Co., Ltd.	Subsidiary
AIMobile Co., Ltd.	Subsidiary
Inventec Solar Energy Corporation	Subsidiary (Note 1)
InveneXt System Co., Ltd.	Subsidiary
Inventec Appliances Corp.	Subsidiary
Inventec Manufacturing (India) Private Limited	Substantive related party (Note 2)
E-TON Solar Tech Co., Ltd.	Substantive related party (Note 3)
IEC Technologies, S. de R.L. de C.V.	Indirect holding subsidiary
Inventec Appliances (Jiangning) Corp.	Indirect holding subsidiary

Note 1: Inventec Solar Energy Corp. resolved at its broad meeting on December 1, 2021, to file the bankruptcy to the court. As of December 31, 2022, the court has not yet announced the result of the ruling.

Note 2: Inventec Manufacturing (India) Private Limited, the company's subsidiary, has ceased operating since July 7, 2021 and is currently in the process of liquidation, resulting in the Company to lose control over it.

Note 3: E-TON Solar Tech Co., Ltd. has completed its liquidation on November 24, 2022.

〜 61 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(b) Significant transactions with related parties

1.Sale

The amounts of significant sales transactions between the Group and related parties were as follows:

follows:
Subsidiaries Inventec Holding (North America) Corp. Inventec (Czech), s.r.o Other subsidiaries Associates	For the years ended December 31,
	2022 $ 90,749,638 1,878,228 121,131 360 $ 92,749,357	2021
		78,253,326 24,182,011 128,854 3,871
		102,568,062

After the Company receives the orders from all regions, the production and marketing department arranges to sell semi-finished products to the subsidiaries. The price is determined in accordance with mutual agreements. Since the subsidiaries are the overseas offices providing after-sales and assembling service, there is no other comparable objects, and the average collection terms are 90~105 days for sales.

For associates and other related parties, the price and terms were determined in accordance with mutual agreements with its collection terms of OA 90 days for sales. Receivables from related parties were not secured with collaterals.

Unrealized profit (loss) from sales to the subsidiaries of the Company for the years ended December 31, 2022 and 2021 were $22,319 and $17,934, respectively.

2.Purchase

The amounts of significant purchase transactions between the Company and related parties were as follows:

as follows:
Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries	For the years ended December 31,
		2021
		329,539,123 6,979,023
		336,518,146

For the Company’s purchase of materials used for after-sales service from subsidiaries, the price and terms were determined in accordance with mutual agreements with payment terms of 60~105 days.

〜 62 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

3.Accounts receivable from related parties

The amounts of accounts receivable between the Company and related parties were as follows:

Account	Related Party Categories	December 31, 2022 $ 28,808,753 554,003 21,148 - 66,771,166 34,994 2 $ 96,190,066	December 31, 2021
Accounts receivable Other receivables	Subsidiaries Inventec Holding (North America) Corp. Inventec (Czech), s.r.o Other subsidiaries Associates Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries Associates		31,814,854 3,655,074 19,206 4 57,988,820 4,020 2,471
			93,484,449

Note: Other receivables from subsidiaries are mainly generated from purchasing material on behalf of subsidiaries.

4.Accounts payable to related parties

The amounts of accounts payables between the Company and related parties were as follows:

Account	Related Party Categories	December 31, 2022 $ 78,674,841 280,405 292 224,094 19,722 $ 79,199,354	December 31, 2021
Accounts payable Other payables	Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries Associates Subsidiaries Associates		68,023,513 942,655 - 36,844 1,256
			69,004,268

Note: Other payables are mainly the payments of computer software, toolings, payment on behalf of others and software development.

〜 63 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

5.Property transactions
1) Acquisition of property, plant, equipment and other assets

The amounts of acquisition of property, plant and equipment between the Company and related parties were as follows:

parties were as follows:
E-TON Solar Tech Co., Ltd. Inventec Solar Energy Corporation Other subsidiaries Associates	For the years ended December 31,
	2022 $ 308,880 119,822 402 38,826 $ 467,930	2021
		- 8,960 5,375 5,580
		19,915

2) Disposal of property, plant and equipment and other assets

For the year edned December 31, 2022, the Company sold machinery, office equipment and software to subsidiaries. The total prices and gain on property disposal were $3,901 and $2,269, respectively.

For the year edned December 31, 2021, the Company sold machinery, office equipment and software to subsidiaries. The total prices and gain on property disposal were $9,608 and $1,399, respectively.

3) In 2000, the Company paid property, deferred assets, assets stated under expense to investment Inventec Appliances Corp. resulting in gain on disposal of $103,713 and other revenue of $31,693. In addition, selling of property, plant and equipment, deferred assets and assets stated under expense has generated gain on disposal of $5,829 and other revenue of $6,427. As of December 31, 2022 and 2021, the unrealized gain on property disposal were $17,361 and $18,124, respectively.
4) In 1999, the Company sold property, deferred assets, assets stated under expense and trademarks to Inventec Besta Co., Ltd., resulting in a gain on property disposal of $51,712 and other revenue of $40,453. As of December 31, 2022 and 2021, the unrealized other revenues are both $1,211.
6.After-sale service, product processing and support services

The payments of after-sale service, product processing and support services to related parties were as follows:

Subsidiaries Inventec Holding (North America) Corp. Inventec Corporation (Hong Kong) Ltd. Inventec (Czech), s.r.o.	For the years ended December 31,	For the years ended December 31,
	2022 $ 323,786 280,450 792,717 $ 1,396,953	2021
		305,821 279,543 549,505
		1,134,869

〜 64 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

7.Acquisition of investments accounted for using equity method

The Board of directors resolved to establish InveneXt System Co., Ltd. on September 27, 2022. The Company invested 5,000,000 shares, amounting to $50,000, and the shareholding ratio is 100%.

Inventec Holding (North America) Corp., through a resolution of the Board of Directors, made a cash capital increase on November 12, 2021. With January 21, 2022, July 7, 2022, November 9, 2022 as the base date for capital increase, the Company invested 10,000 shares, amounting to $2,981,400, and the shareholding ratio remained at 100%.

Inventec Holding (North America) Corp. through a resolution of the Board of Directors, made a cash capital increase on November 12, 2021. With December 22, 2021 as the base date for capital increase, the Company invested 700 shares, amounting to $194,740, and the shareholding ratio remained at 100%.

8.Others

1) Rental and building management fee collected from and related parties were as follows:

Subsidiaries Associates Other related parties	For the years ended December 31,	For the years ended December 31,
	2022 $ 6,568 1,761 13,254 $ 21,583	2021
		6,857 5,112 -
		11,969

2) For the years ended December 31, 2022 and 2021, the amount of donation to other related parties were $10,000 and $10,000, respectively.

9.Guarantees and endorsements

For the year ended December 31, 2022 and 2021, the Company provided a guarantee of $307,000 and $276,700, respectively, for a bank loan to IEC Technologies, S. de R.L.de C.V., with the balance of the endorsement guarantee $307,000 and $276,700, respectively, as of the end of the period.

For the year ended December 31, 2022, the Company provided a guarantee of $15,350 for the foreign exchange and derivative financial instruments to Inventec (Czech), s.r.o, with the balance of the endorsement guarantee $15,350 as of the end of the period.

〜 65 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(c) Key management personnel compensation

Key management personnel compensation comprised:

Key management personnel compensation comprised:
Short-term employee benefits Post-employment benefit	For the years ended December 31,
	2022 $ 442,810 5,467 $ 448,277	2021
		343,776 4,500
		348,276

(8) Pledged Assets

The carrying amounts of assets pledged as security were as follows:

Pledged assets	Object	December 31, 2022 $ 183,264 130,735 5,733,610 $ 6,047,609	December 31, 2021
Refundable deposits (Other non-current assets) Restricted assets (Other non- current assets) Land, buildings, and constructions (Property, plant and equipment) Total	Customs duty guarantee, membership guarantee and secured deposits The account of repatriated offshore funds Long-term borrowings		32,403 117,832 5,786,971
			5,937,206

(9) Significant Commitments and Contingencies

(a) Major Commitments:

1.Unused standby letters of credit were as follows: None.

2.Promissory notes issued for the bank credit and MOEA TDP performance guarance were as follows:

TWD USD (in thousands)	December 31, 2022 December 31, 2021 $ 14,571,250 15,581,250 1,724,000 1,693,000

(b) Contingencies: None.

(10) Losses Due to Major Disasters: None.

(11) Subsequent Events: None.

〜 66 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(12) Other

(a) The employee benefits, depreciation, depletion and amortization expenses categorized by function were as follows:

By function By item	For the years ended December 31, 2022	For the years ended December 31, 2022	For the years ended December 31, 2022	For the years ended December 31, 2021	For the years ended December 31, 2021	For the years ended December 31, 2021
	Operating costs	Operating and non-operating expense	Total	Operating costs	Operating and non-operating expense	Total
Employee benefits Salary Labor and health insurance Pension Remuneration of directors Others Depreciation Amortization	1,042,895 91,420 31,582 - 36,568 328,237 58,418	5,401,458 394,487 217,534 78,182 149,612 309,483 360,003	6,444,353 485,907 249,116 78,182 186,180 637,720 418,421	1,007,489 97,448 32,713 - 32,986 315,292 73,535	5,076,433 379,167 205,409 93,072 131,365 319,189 577,226	6,083,922 476,615 238,122 93,072 164,351 634,481 650,761

The Company For the years ended December 31, 2022 and 2021 employees and employee benefits expenses were as follows:

Number of employees Number of directors who were not employees The average employee benefit The average salaries and wages The adjustment rate of average employee salaries Remuneration ofby supervisors	2022 5,584 4 $ 1,320 $ 1,155 % 7.54 $ -	2021
		5,668
		4
		1,229
		1,074
		% 3.67
		-

The Company's salary and remuneration policy (including directors, supervisors, managers and employees) are as follows:

The Company's salary and remuneration policy is committed to link with performance and future risks to implement a performance-oriented remuneration system.

The remuneration system considers the Company's operating objectives along with financial status and comprehensively evaluates various categories such as performance and makes differentiated assessments based on individual contributions.

〜 67 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

1.Regardless operating profit or loss of the Company’ s business, the Company shall pay remuneration regularity to all directors. The remuneration is determined by the participation to the Company's operating performance of directors, the value of directors’ contribution to the Company's operations, and peer salary levels, then are reviewed by the remuneration committee and are submitted to the board of directors for further decision.
2.The individual salary and remuneration of directors and managers shall refer to the general salary level of peers. It should also consider personal duties, contributions, performance, and conjunct with the Company’ s operational risk management and substainable operating performance. Policies should be reviewed by the remuneration committee and sent to the Board of Directors for further decision.
3.The employee's remuneration includes monthly salary based on job grades, bonuses in accordance to performance, and remuneration measured on the level of Company's profitability.
Note: The Company's Articles of Association specify that no less than 3% of profit shall be allocated for employees' remuneration and no more than 3% of profit shall be allocated for directors' remuneration.

(13) Other disclosures

(a) Information on significant transactions

The following is the information on significant transactions required by the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” for the Company for the year ended December 31, 2022:

Loans to other parties:

(In Thousands of New Taiwan Dollars)

Number	Name of lender	Name of borrower	Account name	Related party	Highest balance of financing to other parties during the period	Ending balance	Actual usage amount during the period	Range of interest rates during the period	Purposes of fund financing for the borrower	Transaction amount for business between two parties	Reasons for short-term financing	Allowance for bad debt	Collateral	Collateral	Individual funding loan limits	Maximum limit of fund financing
													Item	Value
1 2 2 3 4	Inventec Appliances (Nanjing) Corp.(Note 2) Inventec Appliances (Shanghai) Co., Ltd.(Note 2) 〞 Inventec Appliances Corp. ( Note 3) Inventec Appliances (Nanjing)Corp.( Note 2)	Inventec Appliances (XI'AN) Corporation Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Pudong) Corp. Inventec Appliances (Malaysia) SDN.BHD. Inventec Appliances (Malaysia) SDN.BHD.	Other receivables Other receivables Other receivables Other receivables Other receivables	Y Y Y Y Y	101,936 267,180 942,480 1,449,450 1,191,770	39,672 132,240 925,680 1,381,500 1,135,900	17,632 132,240 - 1,379,790 -	3.045% 3.045% - 1.60%	2 2 2 2 2	- - - - -	Working Capital 〞〞〞〞	- - - - -	None 〞〞〞〞	- - - - -	395,544 1,515,747 1,515,747 1,522,664 3,555,823	395,544 1,515,747 1,515,747 3,045,327 3,555,823

〜 68 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Number	Name of lender	Name of borrower	Account name	Related party	Highest balance of financing to other parties during the period	Ending balance	Actual usage amount during the period	Range of interest rates during the period	Purposes of fund financing for the borrower	Transaction amount for business between two parties	Reasons for short-term financing	Allowance for bad debt	Collateral	Collateral	Individual funding loan limits	Maximum limit of fund financing
													Item	Value
5	Inventec (Pudong) Corp. (Note 4)	Inventec Asset- Management (Shanghai) Corporation r	Other eceivables	Y	3,028,040	1,586,880	1,410,560	5.175%	2	-	〞	-	〞	-	1,727,450	1,727,450

Note 1: (1)Those with business contact, please fill in 1.
(2)Those necessary for short term financing, please fill in 2.
Note 2: Among Subsidiaries which the parent company holds 100% voting power, aggregate amount of loans shall not exceed the Company's net worth as stated in its latest financial report, and each amount of loans shall not exceed 100 percent of the permitted aggregate amount of loans of the company.
Note 3: Where an inter-company or inter-firm short-term financing facility is necessary, total financing amount shall not exceed 40 percent of the company's net worth as stated in its latest financial report. Each financing amount shall not exceed 50 percent of the permitted aggregate amount of loans of the company.
Note 4: Where an inter-company or inter-firm short-term financing facility is necessary, total financing amount shall not exceed 40 percent of the company's net worth as stated in its latest financial report. Each financing amount shall not exceed 100 percent of the permitted aggregate amount of loans of the company.

Note 5: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Guarantees and endorsements for other parties:

(In Thousands of New Taiwan Dollars)

No.	Name of guarantor	Counter-party of g endorsem	uarantee and ent	Limitation on amount of guarantees and endorsements for a specific enterprise	Highest balance for guarantees and endorsements during the period	Balance of guarantees and endorsements as of reporting date	Actual usage amount during the period	Property pledged for guarantees and endorsements (Amount)	Ratio of accumulated amounts of guarantees and endorsements to net worth of the latest financialstatements	Maximum amount for guarantees and endorsements	Parent company endorsements /guarantees to third parties on behalf of subsidiary	Subsidiary endorsements/ guarantees to third parties on behalf of parent company	Endorsement s/guarantees to third parties on behalf of companies in Mainland China
		Name	Relationshi p with the Company
0 0 1	The Compony 〞 Inventec Appliances Corp.	IEC Technologies, S.DE R.L. DE C.V. Inventec (Czech), s.r.o. Inventec Appliances (Malaysia) SDN. BHD.	2 2 2	29,777,029 29,777,029 3,806,659	322,100 16,105 2,801,018	307,000 15,350 2,785,484	- - 924,155	- - -	% 0.52 % 0.03 % 36.59	29,777,029 29,777,029 3,806,659	Y Y Y	N N N	N N N

Note 1: The relationship between the entity for which the endorsement/guarantee is made and the Company: 1.The Company has business relationship.

2.Subsidiaries in which the Company holds more than 50 percent of its voting power.
3.A investee in which the Company and subsidiary holds more than 50 percent of its voting shares.
4.Subsidiaries in which the Company holds more than 90 percent of its voting power.
5.Companies in accordance with contractual provisions established by mutual applicants or in need of project.
6.Companies that are endorsed and guaranteed by all capital shareholders based on their shareholding ratio due to a joint investment relationship.
7.The performance of pre-sale house sales contract between intra-industry companies is in accordance with the Consumer Protection Law required joint guarantees.

Note 2: Both the aggregate amount of endorsements/guarantees and the amount of endorsements/guarantees for a single enterprise by the Company's cannot exceed 50 percent of its net worth as stated in its latest financial statement.

Note 3: Both the aggregate amount of endorsements/guarantees and the amount of endorsements/guarantees for a single enterprise by Inventec Appliance Corp. cannot exceed 50 percent of its net worth as stated in its latest financial statement.

Note 4: The transactions in foreign currencies were translated into New Taiwan Dollars using spot rates at the financial report date.

〜 69 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Securities held as balance sheet date (excluding investment subsidiaries, associates and joint ventures) :

(In Thousands of New Taiwan Dollars)

Name of holder	Category and name of security	Relationship with company	Account title	Ending balance	Ending balance	Ending balance	Ending balance	Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
The Company 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞	WIN Semiconductors Corp. Amphastar Pharmaceuticals Inc. Arima Communications Corp. Tomorrow Studio Co., Ltd Tai Yi Precision Corporation New E Materials Co., Ltd. Top Taiwan Xiv Venture Captial Co., Ltd. Rasilient Systems, Inc. preference share SKSpruce Holding Limited preferred stock CloudMosa Technologies, Inc. preferred stock QEEXO, Co. preferred stock Rescale, Inc. preferred stock Sensel, Inc. preferred stock ASOCS LTD. preferred stock Atayalan, Inc. preferred stock ZT Group Int'l, Inc. SKSpruce Holding Limited convertible short- term note Empass Technology Entire Technology Co., Ltd. Imedtac Co., Ltd. TMY Technology Inc. Enflex Corporation	- - - - - - - - - - - - - - - - - - - - - -	Current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income 〞〞〞〞〞〞〞〞〞〞〞〞〞〞 Current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss 〞〞〞〞	4,063 26 7,390 29 2,540 1,760 30,000 3,632 3,746 235 568 355 532 360 1,553 - - 560 3,260 1,200 2,857 750	554,557 22,199 37,689 94 - 8,078 291,600 - 26,852 35,395 30,606 6,946 14,123 - 4,569 2,138,373 10,557 11,722 65,461 40,431 12,538 2,470	% 0.96 % 0.05 % 10.15 % 0.15 % 6.67 % 16.00 % 13.76 % 6.20 % 3.72 % 2.16 % 3.08 % 1.16 % 2.58 % 1.43 % 3.70 % 10.00 % - % 6.71 % 4.13 % 8.43 % 8.00 % 0.92	554,557 22,199 37,689 94 - 8,078 291,600 - 26,852 35,395 30,606 6,946 14,123 - 4,569 2,138,373 10,557 11,722 65,461 40,431 12,538 2,470

〜 70 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of holder	Category and name of security	Relationship with company	Account title	Ending balance	Ending balance	Ending balance	Ending balance	Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
Inventec (Cayman) Corp. Saint Investment Consulting Corporation 〞 Inventec (Chongqing) Corp. Inventec Hi-Tech Corp. Inventec (Beijing) Electronics Technology Co., Ltd. 〞 Inventec Electronics (Tianjin) Co., Ltd. 〞〞 Inventec Development Japan Corporation Inventec Investments Co., Ltd. 〞〞〞	Chainwin Biotech and Agrotech (Cayman Islands) Co., Ltd. Shanghai StarFive Technology Co., Ltd. Guangdong StarFive Technology Co., Ltd. Kunshan Joing Technology Co., Ltd. SCSB Winners Yijing Ling Financial Product Bank of Communications Wintofortune Wealth Management (No.2) products Bank of Communications Wintofortune Wealth Management (No.1) products Bank of Communications Wintofortune Wealth Management (No.1) products Bank of Communications Wintofortune Wealth Management (No.1) products Bank of Communications Wintofortune Wealth Management (No.2) products Famm Co., Ltd. ENNOSTAR Inc. UCFUNNEL CO LTD Sagacity Tech. Co., Ltd. Living Pattern Technology Inc.	- - - - - - - - - - - - - - -	Non-current financial assets at fair value through other comprehensive income 〞〞 Non-current financial assets at fair value through profit or loss Current financial assets at fair value through profit or loss 〞〞〞〞〞 Non-current financial assets at fair value through other comprehensive income Current financial assets at fair value through profit or loss Non-current financial assets at fair value through other comprehensive income 〞〞	30,000 17 522 5,948 - - - - - 100 881 83 79 4	1,194,630 2,820 85,341 71,652 220,400 21,832 31,772 42,255 43,844 44,814 14,149 39,406 15,086 449 408	% 13.17 % 0.66 % 0.66 % 2.96 % - % - % - % % - % - % 16.00 % 0.12 % 5.00 % 15.00 % 13.70	1,194,630 2,820 85,341 71,652 220,400 21,832 31,772 42,255 43,844 44,814 14,149 39,406 15,086 449 408

〜 71 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of holder	Category and name of security	Relationship with company	Account title		Ending balance	Ending balance		Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
Inventec Appliances Corp. 〞〞〞〞〞〞〞〞〞〞〞 Inventec Appliances (Cayman) Holding Corp. 〞〞	SCOPE INDUSTRIES BERHAD Rong Cheng Tech. Co., Ltd. Tai Yi Precision Corporation Siano Mobile Silicon Inc. All People Health Social Enterprise Co.,Ltd. GCT Semiconductor, Inc. Pandigital Worldwide, Ltd. preferred stock 3GTMobile Corporation Linc Global Inc. (Proximiant, Inc.) preferred stock Molekule, Inc. preferred stock XMEMS LABS INC Cardio Ring Technologies, Inc. convertible long-term note Siano Mobile Silicon Inc. Leadtone Limited(Class B preferred stock) Digital Chaotex Holdings Ltd.( Class A2 preferred stock)	- - - - - - - - - - - -	Non-current financial assets at fair value through other comprehensive income 〞〞〞〞〞〞〞〞〞〞 Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through other comprehensive income 〞〞	84,444 1,950 635 461 100 93 939 314 594 160 3,375 - 99 1,250 446	108,617 - - - 1,000 - - - - - 57,488 20,783 - - -	% 7.32 % 9.38 % 1.67 % 0.15 % 14.29 % 0.12 % 4.80 % 2.88 % 5.30 % 0.12 % 3.78 % - % 0.03 % 2.36 % 2.08	108,617 - - - 1,000 - - - - - 57,488 20,783 - - -

Note 1: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Individual securities acquired or disposed of with accumulated amount exceeding the lower of TWD300 million or 20% of the capital stock:

(Amounts Expressed in Thousands of New Taiwan Dollars)

Name of company	Security type and name (Note 1)	Account name (Note 1)	Counter-party	Relationship	Beginning Balance	Beginning Balance	Acquistion	Acquistion	Disposal	Disposal	Disposal	Disposal	Ending Balance	Ending Balance
					Shares	Amount	Shares	Amount	Shares	Price	Cost	Gain (loss) on disposal	Shares	Amount
The Company Inventec Holding (North America) Corp. The Company	Inventec Holding (North America) Corp. ordinary shares I IEC TECHNOLOGIES, S. DE R.L. DE C.V. Top Taiwan Xiv Venture Capital Co., Ltd. f f i	nvestments accounted for using equity method 〞 Non-current inancial assets at air value through other comprehensive ncome	Cash Capital Increase 〞 Incorporation by solicitation	Related parties 〞 Non-related parties	2,001 160,484 -	1,496,415 514,373 -	10 1,500,000 30,000	3,401,317 2,498,420 291,600	- - -	- - -	- - -	- - -	2,011 1,660,484 30,000	4,897,732 3,012,792 291,600

〜 72 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Nam comp	e of any	Security type and name (Note 1)	Security type and name (Note 1)	Account name (Note 1)	Account name (Note 1)	Counter-party	Relationship	Relationship	Beginning Balance	Beginning Balance	Acquistion	Acquistion	Disposal	Disposal	Disposal	Disposal	Disposal	Disposal	Disposal	Ending Balance	Ending Balance	Ending Balance	Ending Balance
									Shares	Amount	Shares	Amount	Shares		Price		Cost		Gain (loss) on disposal	Shares		Amount
Inventec H Corp. 〞	i-Tech	SCSB Ching Hsiang Li series open-end wealth management products SCSB Winners Zan Chong Jun Xiang Financial Product		Current financial assets at fair value through profit or loss 〞		Bank of Shanghai 〞	Non-related parties 〞		- -	- 433,99	- 2 -	443,100 9,108	- -		444,770 453,185		443,100 443,100		1,670 10,085	- -		- -
	5.	Note 1: The amounts above are valued at exchange rate. Note 2: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports. Acquisition of individual real estate with amount exceeding the lower of TWD300 million or 20% of the capital stock: (In Thousands of New Taiwan Dollars)
	Nam com	e of pany	Name of property		Transaction date	Transaction amount	Status of payment	Counter-party		Relationship with the Company	If the counter-party is a related party, disclose the previous transfer information							References for determining price			Purpose of acquisition and current condition		Others
											Owner	Relationship with the Company		Date of transfer		Amount
	The Co	mpany	Property, plant, and equipment		April 26, 2022	308,880	100%	E-TON Solar Tech. Co., Ltd.		Liquidated investee company	JI-EE INDUSTRY CO., LTD.	Non-related parties		In December of 2009		503,854		Appraisal report of Evermore Valuation: TWD 480,556			Owner- occupied plant		None

Disposal of individual real estate with amount exceeding the lower of TWD300 million or 20% of the capital stock: None.
Related-party transactions for purchases and sales with amounts exceeding the lower of TWD100 million or 20% of the capital stock:

(In Thousands of New Taiwan Dollars)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Transactions with terms different from others	Transactions with terms different from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
The Company 〞〞〞〞〞〞	Inventec Holding (North America) Corp. Inventec (Czech), s.r.o. AIMobile Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec Appliances (Nanjing) Corp. Inventec Holding (North America) Corp. Inventec (Czech), s.r.o.	Subsidiary 〞〞〞〞〞〞	Sales Sales Sales Purchases Purchases Purchases Purchases	90,749,638 1,878,228 114,899 312,366,949 141,774 450,779 632,205	% 20.06 % 0.42 % 0.03 % 70.71 % 0.03 % 0.10 % 0.14	105 days 105 days 60 days 90-105 days 90 days 105 days 105 days	Negotitated price 〞〞〞〞〞〞	No general trading partner can be compared. 〞〞〞〞〞〞	28,808,753 554,003 21,148 (78,674,841) (24,122) (161,151) (95,132)	% 36.22 % 0.70 % 0.03 % 70.86 % 0.02 % 0.15 % 0.09

〜 73 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Trans diffe	actions with terms rent from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Inventec Holding (North America) Corp. 〞〞 Inventec (Czech), s.r.o. 〞 Inventec Corporation (Hong Kong) Ltd. 〞〞〞 Inventec (Pudong) Technology Corp. 〞〞〞 Inventec (Shanghai) Corp. 〞 Inventec (Chongqing) Corp. 〞 SQ Technology (Shanghai) Corporation 〞〞〞〞 SQ Technology (Shanghai) Corporation	The Company 〞 SQ Technology (Shanghai) Corporation The Company 〞〞 Inventec (Pudong) Technology Corp. SQ Technology (Shanghai) Corporation Inventec (Chongqing) Corp. Inventec Corporation (Hong Kong) Ltd. SQ Technology (Shanghai) Corporation SQ Technology (Shanghai) Corporation Inventec (Shanghai) Corp. SQ Technology (Shanghai) Corporation Inventec (Pudong) Technology Corp. Inventec Corporation (Hong Kong) Ltd. AIMobile Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec (Shanghai) Corp. Inventec (Pudong) Technology Corp. Inventec (Pudong) Technology Corp. Inventec Holding (North America) Corp. Yingtengda (Guangdong) Technology Co., Ltd.	Parent 〞 Associates Parent 〞〞 Associates 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞 Affiliate	Purchases Sales Sales Purchases Sales Sales Purchases Purchases Purchases Sales Sales Purchases Sales Purchases Purchases Sales Sales Sales Sales Sales Purchases Purchases Sales	90,749,638 450,779 280,181 1,878,228 632,205 312,366,949 30,073,990 12,858,158 269,434,355 30,073,990 5,199,631 430,915 249,645 9,144,899 249,645 269,434,355 195,761 12,858,158 9,144,899 430,915 5,199,631 280,181 1,597,835	% 96.44 % 0.46 % 0.29 % 93.05 % 77.99 % 100.00 % 9.63 % 4.12 % 86.26 % 80.01 % 13.83 % 1.28 % 0.66 % 97.34 % 2.66 % 99.60 % 0.07 % 21.98 % 15.63 % 0.74 % 8.64 % 0.47 % 2.73	105 days 105 days 105 days 105 days 105 days 90-105 days 105 days 105 days 90 days 105 days 105 days 105 days 105 days 105 days 105 days 90 days 90 days 105 days 105 days 105 days 105 days 105 days 75 days	Negotitated price 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞	No general trading partner can be compared. 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞	(28,808,753) 161,151 19,769 (554,003) 95,132 78,674,841 (11,207,929) (8,604,858) (58,862,054) 11,207,929 993,473 (247,177) 59,698 (75,840) (59,698) 58,862,054 39,265 8,604,858 75,840 247,177 (993,473) (19,769) 1,284,109	% 99.14 % 1.06 % 0.13 % 91.27 % 33.11 % 53.97 % 7.69 % 5.91 % 40.41 % 87.41 % 7.75 % 2.48 % 0.47 % 55.95 % 44.05 % 99.89 % 0.07 % 33.27 % 0.29 % 0.96 % 3.84 % 0.08 % 4.97

〜 74 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Trans diffe	actions with terms rent from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Inventec Appliances Corp. 〞〞〞〞 Inventec Appliances (USA) Distribution Corp. Inventec Appliances (Pudong) Corp. 〞〞〞 Inventec Appliances (Nanjing) Corp. 〞 Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. 〞	Inventec Appliances (Pudong) Corp. Inventec Appliances (Nanjing) Corp. Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (USA) Distribution Corp. Inventec Appliances Corp. Inventec Appliances Corp. Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances Corp. The Company Inventec Appliances Corp. Inventec Appliances (Pudong) Corp.	Associates 〞〞〞〞〞〞〞〞〞〞 Parent Associates 〞	Purchases Purchases Purchases Purchases Sales Purchases Sales Sales Sales Purchases Sales Sales Sales Purchases	21,648,802 804,680 354,476 2,829,677 589,887 589,887 21,648,802 155,100 142,378 973,012 804,680 141,774 354,476 155,100	% 74.07 % 2.75 % 1.21 % 9.68 % 1.87 % 100.00 % 98.21 % 0.66 % 0.60 % 5.05 % 19.64 % 3.50 % 99.52 % 70.50	1-2 months 1-2 months 1-2 months 1-2 months 1-2 months 1-2 months 1-2 months 90 days 90 days 90 days 1-2 months 90 days 60 days 90 days	Negotitated price 〞〞〞〞〞〞〞〞〞〞〞〞〞	No general trading partner can be compared. 〞〞〞〞〞〞〞〞〞〞〞〞〞	(7,184,653) (91,936) (25,012) (788,502) 105,876 (105,876) 7,184,653 139,523 117,392 (330,051) 91,936 24,122 25,012 (139,523)	% 81.50 % 1.04 % 0.28 % 8.95 % 1.85 % 100.00 % 96.50 % 1.87 % 1.58 % 6.88 % 15.03 % 3.94 % 99.55 % 95.70

〜 75 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Trans diffe	actions with terms rent from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Inventec Appliances (Malaysia) SDN. BHD. 〞〞 AIMobile Co., Ltd. 〞	Inventec Appliances Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances (Pudong) Corp. The Company Inventec (Chongqing) Corp	Associates 〞〞 Parent . Associates	Sales Sales Purchases Purchases Purchases	2,829,677 973,012 142,378 114,899 195,761	% 74.61 % 25.65 % 3.76 % 36.17 % 61.29	1-2 months 90 days 90 days 60 days 90 days	Negotitated price 〞〞〞〞	No general trading partner can be compared. 〞〞〞〞	788,502 330,051 (117,392) (21,148) (39,265)	% 70.37 % 29.45 % 11.61 % 34.58 % 64.20

Note 1: Based on the negotiated price while trading.

Receivables from related parties with amounts exceeding the lower of NT$100 million or 20% of capital stock:

(Expressed in Thousands of New Taiwan Dollars)

Name of company	Counter party	Relationship	Ending balance	Turnover	Overdue	Overdue	Amounts received in subsequent period	Allowance for bad debts
					Amount	Action taken
The Company 〞〞 Inventec Holding (North America) Corp. Inventec Corporation (Hong Kong) Ltd. 〞〞〞 Inventec (Pudong) Technology Corp. 〞 Inventec (Chongqing) Corp. SQ Technology (Shanghai) Corporation 〞〞 Inventec Appliances Corp. 〞	Inventec Holding (North America) Corp. Inventec (Czech), s.r.o. Inventec Corporation (Hong Kong) Ltd. (Note) The Company The Company Inventec (Pudong) Technology Corp. SQ Technology (Shanghai) Corporation Inventec (Chongqing) Corp. Inventec Corporation (Hong Kong) Ltd. SQ Technology (Shanghai) Corporation Inventec Corporation (Hong Kong) Ltd. Inventec Corporation (Hong Kong) Ltd. Yingtengda (Guangdong) Technology Co., Ltd. Inventec (Pudong) Technology Corp. Inventec Appliances (USA) Distribution Corp. Inventec Appliances (Pudong) Corp.	Subsidiary Subsidiary Subsidiary Parent Parent Associates Associates Associates Associates Associates Associates Associates Affiliate Associates Associates Associates	28,808,753 554,003 66,771,166 161,151 78,674,841 4,242,794 21,149,856 41,378,516 11,207,929 993,473 58,862,054 8,604,858 1,284,109 247,177 105,876 369,627	2.99 0.89 - 2.11 4.26 - - - 3.38 1.53 4.67 1.89 2.40 2.00 3.45 3.67	1,773,370 352,945 17,955,084 - 14,184,837 1,984,258 9,356,968 6,613,858 1,609,711 - 8,790,413 3,784,712 149,637 106,625 - 119,941	Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period	11,289,352 98,857 22,520,722 115,302 35,411,511 529 2,795,682 19,724,511 993,165 684,736 32,687,960 1,730,386 1,283,960 196 74,274 202,428	- - - - - - - - - - - - - - - -

〜 76 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Counter party	Relationship	Ending balance	Turnover	Overdue	Overdue	Amounts received in subsequent period	Allowance for bad debts
					Amount	Action taken
Inventec Appliances (Pudong) Corp. 〞〞 Inventec Appliances (Malaysia) SDN. BHD. 〞	Inventec Appliances Corp. Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances Corp. Inventec Appliances (Pudong) Corp.	Associates Associates Associates Associates Associates	7,184,653 139,523 117,392 788,502 330,051	3.04 0.84 2.29 5.34 3.38	- 127,686 - - -	Received in the subsequent period	3,472,308 18,859 - 366,601 210,322	- - - - -

Note 1: The receivables were not yielded by sales or purchases; therefore there is no turnover rate.

Trading in derivative instruments: Please refer to notes (6)(b) and (6)(v).
(b) Information on investment:

The following is the information on investees for the year ended December 31, 2022 (excluding investees in Mainland China):

(In Thousands of New Taiwan Dollars, Except for Share Data)

Investor company	Investee company	Location	Main businesses and products	Original investment amount	Original investment amount	Balance as of December 31, 2022	Balance as of December 31, 2022	Balance as of December 31, 2022	Net income (loss) of the investee	Share of profits/losses of investee	Note
				December 31, 2022	December 31, 2021	Shares/Units (In thousands)	Percentage of ownership	Carrying value
The Company 〞〞〞〞〞〞〞〞〞	Inventec Besta Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec Holding (North America) Corp. Inventec Appliances Corp. Inventec (Cayman) Corp. IEC (Cayman) Corporation Inventec (Czech), S.R.O. Inventec Investment Co., Ltd. Inventec Solar Energy Corporation Inventec Development Japan Corporation	Taipei Hong Kong USA New Taipei City Cayman Cayman Czech Taipei Taoyuan Japan	Electronic dictionary Trading Holding Company Intelligent device products Holding Company Holding Company Production and sales of computer products Investment Company Sales of solar cells and medical equipment Trading	420,347 167,162 3,335,143 9,656,877 9,812,963 739,500 85,921 1,000,000 1,087,800 630,845	420,347 167,162 353,743 9,656,877 9,812,963 739,500 85,921 1,000,000 1,087,800 630,845	23,405 2,500 2,011 536,857 301,768 25,000 - 108,800 108,150 45	% 37.53 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 33.45 % 100.00	222,154 417,502 4,897,732 8,382,773 26,681,541 1,774,967 231,522 68,239 (661,071) 19,943	(86,888) 15,722 158,727 (211,657) (223,128) 212,028 49,496 (22,354) (45,374) (644)	(32,607) 15,722 158,727 (211,657) (223,128) 212,028 49,496 (22,354) (27,818) (644)	Investment accounted for using equity method Subsidiary 〞〞〞〞〞〞〞

〜 77 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Investor company	Investee company	Location	Main businesses and products	Original inves	tment amount	Balance a	s of December 3	1, 2022	Net income (loss) of the investee	Share of profits/losses of investee	Note
				December 31, 2022	December 31, 2021	Shares/Units (In thousands)	Percentage of ownership	Carrying value
The Company 〞〞 Inventec Investment Co., Ltd. Inventec Appliances Corp. 〞〞〞〞 Inventec Appliances (Cayman) Holding Corp. 〞 Inventec Appliences (Pudong) Corp.	Inventec Japan Corporation AIMobile Co., Ltd. InveneXt System Co., Ltd. Inventec Solar Energy Corporation Inventec Appliances (Cayman) Holding Corp. Inventec Appliances (Vietnam) Company Limited Gainia Intellectual Asset Services, Inc. Good Future Biomedical Technology Corp. Inventec Solar Energy Corporation Inventec Appliances (USA) Distribution Corp. Inventec Appliances Corporation USA, Inc. Inventec Appliances (Malaysia) SDN. BHD.	Japan Taipei Taipei Taoyuan Cayman Vietnam Taipei Taoyuan Taoyuan USA 〞 Malaysia	Trading and management service Developing, production and sales of intelligent mobile devices Production and sales of 5G equipment Sales of solar cells and medical equipment Holding Company Production and sales of intelligent devices Intellectual property rights integrative services Biotechnology services and retail sale and wholesale of medical divices Sales of solar cells and medical equipment Marketing promotion Sales services Production and sales of intelligent devices	2,954 80,300 50,000 150,000 6,126,941 92,100 6,240 23,712 311,160 24,560 1,535 881,482	2,954 182,500 - 150,000 6,126,941 - 6,400 23,712 311,160 24,560 1,535 881,482	- 8,030 5,000 15,000 199,575 - 189 9,120 30,930 400 10 121,000	% 100.00 % 73.00 % 100.00 % 4.64 % 100.00 % 100.00 % 35.87 % 30.00 % 9.57 % 100.00 % 100.00 % 100.00	3,165 44,806 49,872 (95,684) 12,791,356 89,688 937 20,644 (197,300) 101,920 15,745 (95,639)	220 (44,010) (128) (45,374) (896,866) (2,322) 102 (5,298) (45,374) 971 808 (603,838)	220 (32,150) (128) - - - - - - - - -	Subsidiary 〞〞 Associate Company 〞〞 Investment accounted for using equity method 〞 Associate Company 〞〞〞

Note 1: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports. Note 2: According to the regulations, the Company are not required to disclose the share of income / loss of investees..

〜 78 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(c) Information on investment in Mainland China:
The names of investees in Mainland China, the main businesses and products, and other information:

(In Thousands of New Taiwan Dollars)

Name of investee	Main businesses and products	Total amount of paid-incapital	Method of investment (Note 1)	Accumulated outflow of investment from Taiwan as of January 1, 2022	Investment flows	Investment flows	Accumulated outflow of investment from Taiwan as of December 31, 2022	Net income (losses) of the investee	Percentage of ownership	Investment income (losses) (Note 2)	Book value	Accumulated remittance of earnings in current period (Note 6)
					Out-flow	Inflow
Inventec (Shanghai) Service Co., Ltd Inventec (ChongQing) Service Co., Ltd Inventec(Pudong) co.,Ltd Inventec (Shanghai) Co.,Ltd. Inventec (ChongQing) Corporation Inventec (Pudong) Technology Corp. Inventec Electronics (Tianjin) Co.,Ltd. Inventec Electronics (Beijing) Co.,Ltd. Inventec Hi-Tech Corporation Inventec Asset- Management(Shangh ai) Corporation Saint Investment Consulting Corporation SQ Technology (Shanghai) Corporation Truswe (ChongQing) Technology Co.,Ltd Yingtengda(Guangdo ng) Technology Co., Ltd. (Note 8) Testron Technology(JiangSu) Co., Ltd. Shanghai Haixin Electronic Technology Co., Ltd. Inventec Appliances (Shanghai) Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances (Jiangning) Corp.	Sales of computer products Sales of computer products Sales of computer products Sales of computer products Production and sales of computer products Production and sales of computer products Electronic product software development Electronic product software development Sales of computer products Leasing Business management Production and sales of computer products Sales of electronic products Production and sales of computer products Production and sales of electronic products Production and sales of electronic products Development of intelligent devices Production and sales of intelligent devices Production and sales of intelligent devices	322,786 30,700 1,535,000 2,107,774 2,302,500 1,798,766 153,500 44,515 1,535,000 1,887,528 220,400 235,046 132,240 44,080 122,594 9,676 1,584,120 2,363,900 2,087,600	(2) (2) (2) (2) (2) (2) (2) (2) (2) (3) (3) (3) (3) (3) (3) (3) (2) (2) (2)	61,400 30,700 1,535,000 905,650 2,302,500 1,535,000 130,475 44,515 1,535,000 - - - - - - - 1,477,223 2,363,900 1,289,400	- - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - -	61,400 30,700 1,535,000 905,650 2,302,500 1,535,000 130,475 44,515 1,535,000 - - - - - - - 1,477,223 2,363,900 1,289,400	26,462 642 74,189 40,154 1,458,411 (1,539,436) 17,712 (3,173) (32,065) (27,947) 27,850 (1,278,964) (14,608) 17,391 144,541 (3,010) (125,126) (818,851) (30,725)	% 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 78.00 % 100.00 % 100.00 % 20.00 % 15.00 % 9.99 % 18.00 % 100.00 % 100.00 % 100.00	26,462 642 74,189 (17,718) 1,458,411 (1,542,084) 17,712 (3,173) (32,065) (21,799) 27,850 (1,278,964) (2,922) - 27,997 (542) (125,126) (750,759) (31,152)	282,101 40,673 4,318,626 1,884,671 11,862,852 7,901,543 262,612 77,276 1,692,107 1,348,270 245,301 (505,942) 22,676 36,113 97,499 43,541 1,515,747 7,088,624 3,552,775	30,234 - - - 2,242,107 321,599 149,517 - - - - - - - - - 1,535,981 2,297,117 3,571,176

〜 79 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of investee	Main businesses and products	Total amount of paid-incapital	Method of investment (Note 1)	Accumulated outflow of investment from Taiwan as of January 1, 2022	Investment flows	Investment flows	Accumulated outflow of investment from Taiwan as of December 31, 2022	Net income (losses) of the investee	Percentage of ownership	Investment income (losses) (Note 2)	Book value	Accumulated remittance of earnings in current period (Note 6)
					Out-flow	Inflow
Inventec Appliances (Nanjing) Corp. Inventec Appliances (Xi'an) Corporation Inventec Appliances (Nanchang) Corp. Apex Business Managements & Consulting (Shanghai) Co., Ltd. Inventec Appliances (Shanghai) Enterprise Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Easy Doctor Corporation	House leasing House leasing Development of intelligent devices Business management and Consulting Industrial investment and investment management Production and sales of intelligent devices Production and sales of medical devices , software development	153,500 122,800 64,470 2,212 35,264 264,480 44,080	(2) (2) (2) (3) (3) (3) (3)	275,732 122,800 64,470 - - - -	- - - - - - -	- - - - - - -	275,732 122,800 64,470 - - - -	33,551 12,241 (38,128) 17,527 (2,181) (82,230) (12,600)	% 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00	33,551 12,241 (38,128) 17,527 (2,181) (82,230) (12,600)	434,509 75,046 (391) 127,445 20,269 (78,082) 30,517	85,353 - - - - - -

2. Limitation on investment in Mainland China:

2. Limitation on inves	tment in Mainland China:
Name of Company	Accumulated Investment in Mainland China as of December 31, 2022	Investment Amounts Authorized by Investment Commission, MOEA	Upper Limit on Investment (Note 3,4,7)
The Company Inventec Appliances Corp.	8,144,710 5,661,940	8,144,710 5,661,940	- 4,567,991

Note 1: There are three ways of investments as following:

(a) Direct investment in Mainland China.
(b) Indirect investment in Mainland china through a subsidiary in a third place.
(c) Others

Note 2: The recognition of investment income (loss) is based on the financial statements audited by CPA of the investee company.

Note 3: In accordance with the regulation of amended limitation calculation of Investment Commission in 29 August, 2008, MOEA (IDB) committed the Company were in the scope of operating headquarter; therefore there is no need to calculate the limitation.

Note 4: The upper limit on investment of Inventec Appliances Corp. is the higher of 60% of net value or 60% of consolidated net value.

Note 5: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Note 6: The amount of foreign currencies were exchanged to New Taiwan Dollars in historical exchange rates.

Note 7: After the accumulated investment in Mainland China as of Dcecmber 31, 2022, deducted the accumulated remittance of earnings in current period, the difference of Inventec Appliance Corp. was still under the upper limit on investment.

Note 8: The subscribed capital contribution of CNY 7,500 thousand, with the base date set on December 31, 2048, was based on the articles of association. No capital had been contributed as of December 31, 2022.

Note 9: The inter-company transactions were eliminated in the consolidated financial statements

3. Significant transactions:

The significant inter-company transactions with the subsidiary in Mainland China for the year ended December 31, 2022, are disclosed in “Information on significant transactions”.

〜 80 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(d) Major shareholders:

Major shareholders:
Shareholding Shareholder’s Name	Shares	Percentage
Taishin International Bank Co., Ltd, entrusted with custody of Cathay MSCI Taiwan ESG Sustainability High Dividend Yield ETF	207,632,000	% 5.78

Note 1: The information on major shareholders, which is provided by the Taiwan Depository & Clearing Corporation, summarized the shareholders who held over 5% of total non-physical common stocks and preferred stocks (including treasury stocks) on the last business date of each quarter. The regstered non-physical stocks may be different from the capital stocks isclosed in the financial statements due to different calculation basis.
Note 2: If shares are entrusted, the above infromation regarding such shares will be revealed by each trustors of individual trust account. The shareholders holding more than 10% of the total shares of the company should declare insider's equity according to Securities and Exchange Act. The numbers of the shares declared by the insider include the shares of the trust assets which the insider has discretion over use. For details of the insider's equity announcement please refer to the TWSE website.

(14) Segment Information

Please refer to consolidated financial report of Inventec Corporation for the year ended December 31, 2022.

〜 81 〜

INVENTEC CORPORATION

Statement of Cash and Cash Equivalents

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description Amount Petty cash $ 450 Foriegn cash 288 Subtotal 738 Checking accounts 378 Demand deposits 343,852 Foriegn deposits USD 548,780 thousands 16,849,239 JPY 3,522 thousands CNY 59 thousands EUR 19 thousands Time deposits 740,000 Subtotal 17,933,469 $ 17,934,207
Cash Cash in banks

〜 82 〜

INVENTEC CORPORATION

Statement of Changes in Financial Assets Measured at Fair Value through Other Comprehensive Income - Current

For the year ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Share or units	Par value $ 40,630	Total amount 554,557	Interest rate % -	Acquisition cost 113,690	Accumulated impairment -	Fair value Unit price Total amount Note 136.50 554,557
						Unit price 136.50
4,063

〜 83 〜

INVENTEC CORPORATION

Statement of Accounts Receivables

December 31, 2022

(In Thousands of New Taiwan Dollars)

Client Name	Description	Amount Note $ 37,202,702 3,889,872 2,747,984 6,341,047 The year-end balance of each client doesn't exceed 5% of the account balance. 50,181,605 (34,878) 50,146,727 28,808,753 575,151 The year-end balance of each client doesn't exceed 5% of the account balance. 29,383,904 - 29,383,904 $ 79,530,631
Non-related parties : A B C Others Subtotal Less: Loss allowance Net amount Related parties : Inventec Holding (North America) Corp. Others Subtotal Less: Loss allowance Net amount Total

〜 84 〜

INVENTEC CORPORATION

Statement of Other Receivables

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 247,105 66,806,162 3,718 $ 67,056,985
Non-related parties Related parties Current accrued income Total	Payments on behalf of others Payments of materials on behalf of others Interest receivable from banks

Statement of Inventory

Item	Amount Cost Net realized value Note $ 6,951,112 6,740,808 2,490,878 2,476,998 2,625,308 2,605,230 12,067,298 11,823,036 (244,262) $ 11,823,036
	Cost $ 6,951,112 2,490,878 2,625,308 12,067,298 (244,262) $ 11,823,036
Raw materials Work in process Finished goods Subtotal Less: Allowance for inventory valuation losses and obsolescence Total

〜 85 〜

INVENTEC CORPORATION

Statement of Other Current Assets

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 850 61,400 84,947 147,197 3,714 373,540 300,998 92,524 $ 917,973
Prepayments Temporary debits Payment on behalf of others Asset recognized as right to recover products from customers Others	Premium Payment of materials Others Subtotal Others Others Others

〜 86 〜

Inventec Corporation

Statement of Current and Non-current Financial Assets at Fair

Value Through Profit or Loss

For the year ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Name of financial instrument Common Stock Empass Technology Inc Entire Technology Co., Ltd. E-Ton Solar Tech Co., LTD Imedtac Co., Ltd. Tmy Technology Inc. Enflex Corporation Subtotal Convertible bonds SKSpruce Holding Limited Total	Beginning Balance Shares/(in thousand) Fair value 495 $ 17,464 3,260 114,198 94,889 540,866 1,200 54,480 2,857 57,200 750 4,747 788,955 - 17,712 $ 806,667	Addition Shares/(in thousand) Amount 65 - - - - - - - - - - - - - - -	Decrease Shares/(in thousand) Amount - 5,742 - 48,737 94,889 540,866 - 14,049 - 44,662 - 2,277 656,333 - 7,155 663,488	Ending balance Shares/(in thousand) Fair value 560 11,722 3,260 65,461 - - 1,200 40,431 2,857 12,538 750 2,470 132,622 - 10,557 143,179	Collateral Note None 〞〞〞〞〞〞
	Shares/(in thousand)	Shares/(in thousand) 65 - - - - - -	Shares/(in thousand) - - 94,889 - - - -	Shares/(in thousand) 560 3,260 - 1,200 2,857 750 -
	495 3,260 94,889 1,200 2,857 750 -

〜 87 〜

INVENTEC CORPORATION

Statement of Changes in Financial Assets Measured at fair Value － through Other Comprehensive Income Non-current

For the year ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Name of financial instrument Common Stock Arima Communications Corp. Tomorrow Studio Co., Ltd. Tai Yi Precision Corporation New E Materials Co., Ltd. Top Taiwan Xiv Venture Capital Co., Ltd. ZT Group Int'l, Inc. Amphastar Pharmaceuticals Inc. Subtotal Preferred Stock CloudMosa Technologies, Inc. Rasilient Systems, Inc. SKSpruce Holding Limited QEEXO Co. Rescale Inc. Sensel Inc. ASOCS LTD. Atayalan, Inc. Subtotal Total	Beginning Balance Shares (in thousand) Fair value 21,114 $ 845 29 156 2,540 - 1,760 8,941 - - 70 2,031,072 26 16,630 2,057,644 235 - 3,632 - 3,746 45,054 568 22,750 355 12,385 532 - 360 - 1,553 13,895 94,084 $ 2,151,728	Addition Shares (in thousand) Amount - 36,844 - - - - - - 30,000 291,600 - 107,301 - 5,569 441,314 - 35,395 - - - - - 7,856 - - - 14,123 - - - - 57,374 498,688	Decrease Shares (in thousand) Amount 13,724 - - 62 - - - 863 - - - - - - 925 - - - - - 18,202 - - - 5,439 - - - - - 9,326 32,967 33,892	Ending balance Shares (in thousand) Fair value 7,390 37,689 29 94 2,540 - 1,760 8,078 30,000 291,600 70 2,138,373 26 22,199 2,498,033 235 35,395 3,632 - 3,746 26,852 568 30,606 355 6,946 532 14,123 360 - 1,553 4,569 118,491 2,616,524	Collateral Note 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞
	Shares (in thousand)	Shares (in thousand) - - - - 30,000 - - - - - - - - - -	Shares (in thousand) 13,724 - - - - - - - - - - - - - -	Shares (in thousand) 7,390 29 2,540 1,760 30,000 70 26 235 3,632 3,746 568 355 532 360 1,553
	21,114 29 2,540 1,760 - 70 26 235 3,632 3,746 568 355 532 360 1,553

〜 88 〜

INVENTEC CORPORATION

Statement of Changes in Investments Accounted for Using the Equity Method

For the Year Ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Name of investee Inventec Besta Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec Holding (North America) Corp. Inventec Appliances Corp. Inventec (Cayman) Corp. IEC (Cayman) Corporation Inventec (Czech), S.R.O. Inventec Development Japan Corporation Inventec Japan Cororation Inventec Investment Co., Ltd. AI Mobile Co., Ltd. InveneXt System Co., Ltd. Inventec Solar Energy Corporation	Beginning Balance Shares (in thousand) Amount 23,405 $ 251,731 2,500 389,244 2,001 1,496,415 536,857 8,618,636 301,768 25,340,228 25,000 1,426,351 - 166,344 45 19,018 - 3,044 108,800 87,874 18,250 76,620 - - $ 37,875,505 108,150 $ (633,253)	Add	ition Amount - 28,258 3,401,317 - 1,341,313 348,616 65,178 925 121 - - 49,872 5,235,600 -	Dec	rease Amount 29,577 - - 235,863 - - - - - 19,635 31,814 - 316,889 27,818		Ending balance	Amount 222,154 417,502 4,897,732 8,382,773 26,681,541 1,774,967 231,522 19,943 3,165 68,239 44,806 49,872 42,794,216 (661,071)	Market V Asset	alue or Net s Value Total amount 238,731 417,502 4,897,732 8,382,773 26,681,541 1,774,967 231,522 19,943 3,165 68,239 44,805 49,872 42,810,792 (661,071)	Collateral Note None Note 〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞〞 Note 1
	Shares (in thousand)	Shares (in thousand) - - 10 - - - - - - - - 5,000 -		Shares (in thousand) - - - - - - - - - - 10,220 - -		Shares (in thousand) 23,405 2,500 2,011 536,857 301,768 25,000 - 45 - 108,800 8,030 5,000 108,150	Percentage of ownership % 37.53 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 73.00 % 100.00 % 33.45		Unit price 10.20 - - - - - - - - - - - -
	23,405 2,500 2,001 536,857 301,768 25,000 - 45 - 108,800 18,250 - 108,150

Note : The market value of listed companies are market value, and the value of private entities are net asset value.

Note1: Recognized as "other non-current liabilities, others".

〜 89 〜

INVENTEC CORPORATION

Statement of Other Non-current Assets

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 3,196,936 (2,908,917) 1,210,223 130,735 183,264 242,772 $ 2,055,013
Deferred expense Less: Accumulated depreciation Deferred tax assets Restricted assets Refundable deposits Other assets	Toolings The account of repatriated offshore funds Membership guarantee and customs duty guarantee

〜 90 〜

INVENTEC CORPORATION

Statement of Short-term Borrowings

December 31, 2022

(In Thousands of New Taiwan Dollars)

Category of loans	Description	Ending balance $ 1,409,925 1,090,484 4,611,687 3,153,882 1,228,000 1,665,336 4,052,036 1,841,421 2,400,425 $ 21,453,196	Contract Period 2023.01.18 2023.02.16 2023.01.06-2023.02.03 2023.01.13-2023.01.17 2023.01.06 2023.01.19 2023.01.06-2023.01.17 2023.01.06 2023.01.13	Range of interest rate Loan commitments 5.15% TWD 1,500,000 4.93% USD 229,000 4.56%-5.49% USD 285,000 5.48%-5.53% USD 150,000 5.30% USD 80,000 5.03% TWD 1,800,000 4.40%-4.75% USD 150,000 4.58% USD 60,000 5.13% TWD 3,000,000	Collateral or guarantee Note None 〞〞〞〞〞〞〞〞
Short-term borrowings	E.SUN Bank Citi Bank DBS Bank Bank of Taiwan Taishin Bank Land Bank Sumito Mitsui Bank Cathay Bank First Bank

〜 91 〜

INVENTEC CORPORATION

Statement of Accounts Payable

December 31, 2022

(In Thousands of New Taiwan Dollars)

Vendor name	Description	Amount Note $ 9,948,808 2,245,097 2,047,526 1,709,995 16,127,140 The year-end balance of each client doesn't exceed 5% of the account balance. 32,078,566 78,674,841 280,697 The year-end balance of each client doesn't exceed 5% of the account balance. 78,955,538 $ 111,034,104
Non-related parties : W X Y Z Others Subtotal Related parties : Inventec Corporation (Hong Kong) Ltd. Others Subtotal Total

〜 92 〜

INVENTEC CORPORATION

Statement of Other Payables

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description Amount Payables for salary, incentive and bonus $ 3,240,815 Inventory processing fee 732,158 Interest payable and royalty 484,280 Insurance expense, professional service fee and tax 100,901 Others 1,630,573 $ 6,188,727
Other payables Total

Statement of Other Current Liabilities

Item	Description	Amount Note $ 622 1,288,034 7,392,991 2,499,506 $ 11,181,153
Other current liabilities	Advance receipts Receipts under custody Temporary credits Others

〜 93 〜

INVENTEC CORPORATION

Statement of Long-term Borrowings

December 31, 2022

(In Thousands of New Taiwan Dollars)

Creditor	Description	Amount $ 7,675,000 1,633,333 816,667 921,000 (300,000) $ 10,746,000	Contract period 2025.10.14 2031.02.26 2031.02.26 2025.07.07	Interest rate Collateral or guarantee Note 5.42%~5.81% None With financial covenant % 1.82 Land, buildings and construction Without financial covenant % 1.82 〞〞 % 4.75 None 〞
Syndicated agreement with Hua Nan Bank and other 13 participating banks Hua Nan Bank Bank of Taiwan E.SUN Commercial Bank Less: Long-term Borrowings, current portion Total	Syndicated Loans Secured borrowings 〞 Unsecured borrowings

〜 94 〜

INVENTEC CORPORATION

Statement of Other Non-current Liabilities

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 4,038,732 40,891 561 661,071 $ 4,741,255
Other non-current liabilities	Deferred tax liabilities Deferred credits Gaurantee deposits received Credit balance of investments accounted for using equity method

〜 95 〜

INVENTEC CORPORATION

Statement of Operating Costs

For the year ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Item
Cost of goods sold from manufacturing
Direct material
Add: Raw material, January 1
Purchases
Gain on physical inventory
Less: Raw material, December 31
Transferred to expense
Sales
Direct labor
Manufacturing expenses
Cost of manufacturing
Add: Work in process, January 1
Purchases
Less: Work in process, December 31
Transferred to expense
Loss on physical inventory
Transferred to warranty
Cost of finished goods
Add: Finished goods, January 1
Less: Finished goods, December 31
Transferred to expense
Transferred to warranty
Cost of material sold
Cost of merchandise sold (triangle trade)
Loss on inventory valuation
Cost of warranty
Expense of idle capacity
Gain on physical inventory
Cost of provision of sales return
Total operating costs

Amount
Subtotal
Total
$ 66,058,861
48,164,877
7,751,715
49,623,391
119
(6,951,112)
(364,361)
(1,894,875)
646,218
2,053,822
50,864,917
1,488,177
17,603,499
(2,490,878)
(326,277)
(49)
(13,025)
67,126,364
2,268,288
(2,625,308)
(686,612)
(23,871)
1,894,875
366,106,096
90,312
633,326
2,302
(70)
(155,808)
$
434,629,894

〜 96 〜

INVENTEC CORPORATION

Statement of Selling Expenses

For the year ended December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Decription	Amount Note $ 582,369 158,330 892,220 144,393 366,898 $ 2,144,210
Wages and salaries Amortizations Freight Miscellaneous expense Other expenses

Statement of Administrative Expenses

Item	Description	Amount Note $ 1,011,051 102,225 143,887 97,747 120,467 412,392 $ 1,887,769
Wages and salaries Miscellaneous expense Depreciation expense Repairs and maintenance expense Professional service fees Other expenses

〜 97 〜

INVENTEC CORPORATION

Statement of Research and Development Expenses

December 31, 2022

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 4,093,914 1,296,932 407,321 1,378,058 $ 7,176,225
Wages and salaries Consumable expense Examination expense Other expenses

〜 98 〜

AI assistant

INVENTEC — Audit Report / Information 2022

52026_rns_2022-11-28_6f75c0f1-fc3c-4b68-92fe-f04b677f9678.pdf

INVENTEC CORPORATION

PARENT COMPANY ONLY FINANCIAL STATEMENTS

Table of contents

KPMG

Independent Auditors’ Report

Opinion

Basis for Opinion

Key Audit Matters

1. Inventory Valuation

Description of the key audit matter:

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Auditor’s Responsibilities for the Audit of the Financial Statements

Notes to Readers

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

BALANCE SHEETS

December 31, 2022 and 2021

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF COMPREHENSIVE INCOME

For the Years Ended December 31, 2022 and 2021

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CHANGES IN EQUITY

For the Years Ended December 31, 2022 and 2021

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2022 and 2021

STATEMENTS OF CASH FLOWS (CONT'D)

For the Years Ended December 31, 2022 and 2021

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS

For the years ended December 31, 2022 and 2021

(1) Company History

(2) Financial Statements Authorization Date and Authorization Process

(3) New Standards, Amendments and Interpretations Adopted:

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(4) Significant Accounting Policies

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

2.Functional and presentation currency

1.Foreign currency transaction

2.Foreign operations

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

3) Financial liabilities

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(i) Investment in subsidiaries

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2022 and 2021

(k) Leases

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(ii) As a lessor

(l) Intangible assets

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2022 and 2021

3.Amortization

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

INVENTEC Audit Report / Information 2022