MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT JUNE 30, 2021 AND 2020

For the convenience of readers and for information purpose only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail.

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INDEPENDENT AUDITORS’ REVIEW REPORT

PWCR21000103

To the Board of Directors and Shareholders of MiTAC Holdings Corporation

Introduction

We have reviewed the accompanying consolidated balance sheets of MiTAC Holdings Corporation and its subsidiaries (the “Group”) as at June 30, 2021 and 2020, and the related consolidated statements of comprehensive income for the three months and six months then ended, as well as the consolidated statements of changes in equity and of cash flows for the six months then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” as endorsed by the Financial Supervisory Commission. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews.

Scope of review

Except as explained in the following paragraph, we conducted our reviews in accordance with the Statement of Auditing Standards No. 65, “Review of Financial Information Performed by the Independent Auditor of the Entity” in the Republic of China. A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Basis for qualified conclusion

The financial statements of certain insignificant consolidated subsidiaries and investments accounted for using equity method during the same period were not reviewed by independent auditors. Total assets of these subsidiaries and the balances of these investments accounted for using equity method amounted to NT$18,700,415 thousand and NT$16,407,378 thousand, constituting 29% and 29% of the consolidated total assets as at June 30, 2021 and 2020, respectively, total liabilities amounted to NT$2,712,360

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thousand and NT$2,225,554 thousand, constituting 15% and 13% of the consolidated total liabilities as at June 30, 2021 and 2020, respectively, and the total comprehensive income (loss) and share of profit or loss and other comprehensive income of associates and joint ventures accounted for using equity method amounted to NT$791,039 thousand, NT$50,540 thousand, NT$1,339,660 and NT$100,370 thousand, constituting 30%, 9%, 32% and 16% of the consolidated total comprehensive income (loss) for the three months and six months then ended, respectively.

Qualified conclusion

Except for the adjustments to the consolidated financial statements, if any, as might have been determined to be necessary had the financial statements of the insignificant subsidiaries and equity method investees been reviewed by independent auditors as described in the Basis for qualified conclusion section, based on our reviews, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Group as at June 30, 2021 and 2020, and of its consolidated financial performance for the three months and six months then ended and its consolidated cash flows for the six months then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” as endorsed by the Financial Supervisory Commission.

Liu, Chien-Yu Cheng, Ya-Huei

For and on behalf of PricewaterhouseCoopers, Taiwan August 12, 2021

The accompanying consolidated financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying consolidated financial statements and independent auditors’ review report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020

(Expressed in thousands of New Taiwan dollars) (The balance sheets as of June 30, 2021 and 2020 are reviewed, not audited)

Assets	Notes	June 30, 2021 AMOUNT % `$` `7,521,089` `12` `25,480` `-` `1,572,438` `2` `306,202` `1` `10,714` `-` `7,771,017` `12` `137,802` `-` `84,617` `-` `9,997` `-` `9,012,993` `14` `608,055` `1` `33,562` `-` `16,873` `-` `27,110,839` `42` `6,919,795` `11` `43,799` `-` `19,545,108` `31` `7,572,120` `12` `331,659` `1` `1,212,718` `2` `83,976` `-` `498,023` `1` `85,529` `-` `36,292,727` `58` `$` `63,403,566` `100`	December 31, 2020 AMOUNT % `$` `5,805,297` `10` `6,107` `-` `1,232,843` `2` `8,754` `-` `31,689` `-` `4,982,050` `9` `215,960` `-` `60,168` `-` `2,136` `-` `9,123,004` `16` `406,538` `1` `90,133` `-` `16,830` `-` `21,981,509` `38` `6,065,749` `11` `35,253` `-` `19,071,689` `33` `7,753,087` `14` `359,874` `1` `1,229,431` `2` `75,904` `-` `504,324` `1` `94,915` `-` `35,190,226` `62` `$` `57,171,735` `100`	June 30, 2020	June 30, 2020
		AMOUNT `$` `7,521,089` `25,480` `1,572,438` `306,202` `10,714` `7,771,017` `137,802` `84,617` `9,997` `9,012,993` `608,055` `33,562` `16,873` `27,110,839` `6,919,795` `43,799` `19,545,108` `7,572,120` `331,659` `1,212,718` `83,976` `498,023` `85,529` `36,292,727` `$` `63,403,566`	AMOUNT `$` `5,805,297` `6,107` `1,232,843` `8,754` `31,689` `4,982,050` `215,960` `60,168` `2,136` `9,123,004` `406,538` `90,133` `16,830` `21,981,509` `6,065,749` `35,253` `19,071,689` `7,753,087` `359,874` `1,229,431` `75,904` `504,324` `94,915` `35,190,226` `$` `57,171,735`	AMOUNT `$` `4,482,531` `30,053` `970,812` `33,675` `53,344` `7,540,219` `322,929` `82,772` `26,278` `9,337,230` `523,205` `32,643` `20,034` `23,455,725` `5,137,979` `35,139` `17,366,453` `7,785,453` `353,166` `1,229,358` `88,673` `471,116` `103,314` `32,570,651` `$` `56,026,376`	%
Current assets 1100 Cash and cash equivalents 1110 Financial assets at fair value through profit or loss - current 1120 Financial assets at fair value through other comprehensive income - current 1136 Financial assets at amortised cost - current 1150 Notes receivable - net 1170 Accounts receivable - net 1180 Accounts receivable - related parties - net 1200 Other receivables 1220 Current income tax assets 130X Inventories 1410 Prepayments 1460 Non-current assets held for sale - net 1470 Other current assets 11XX Total current assets Non-current assets 1517 Financial assets at fair value through other comprehensive income - non-current 1535 Non-current financial assets at amortised cost 1550 Investments accounted for using equity method 1600 Property, plant and equipment - net 1755 Right-of-use assets 1760 Investment property - net 1780 Intangible assets 1840 Deferred income tax assets 1900 Other non-current assets 15XX Total non-current assets 1XXX Total assets	6(1) 6(2) 6(3) 6(4) and 8 6(5) and 12(2) 6(5), 7 and 12(2) 7 6(6) 6(13) 6(16) 6(3) 6(4) and 8 6(7) 6(8) 6(9) and 7 6(11) 6(12)				`8` `-` `2` `-` `-` `13` `1` `-` `-` `17` `1` `-` `-`
					`42`
					`9` `-` `31` `14` `1` `2` `-` `1` `-`
					`58`
					`100`

(Continued)

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020

(Expressed in thousands of New Taiwan dollars) (The balance sheets as of June 30, 2021 and 2020 are reviewed, not audited)

				June 30, 2021			December 31, 2020	December 31, 2020		June 30, 2020
	Liabilities andEquity	Notes		AMOUNT	%		AMOUNT	%		AMOUNT	%
	Current liabilities
2100	Short-term borrowings	6(14)	�	��		�	��		�	��	�
2120	Financial liabilities at fair value	6(15)
	through profit or loss - current		��			� ��			� ��		�
2130	Contract liabilities - current	6(23)	��			� ��			� ��		�
2170	Accounts payable		��		�� ��			�� ��			��
2180	Accounts payable - related	7
	parties		��			� ��			� ��		�
2200	Other payables	7	��			� ��			� ��		�
2230	Current income tax liabilities		��			� ��			� ��		�
2250	Provisions - current	6(18)	��			� ��			� ��		�
2280	Lease liabilities - current	7	��			� ��			� ��		�
2300	Other current liabilities	6(16)	��			� ��			� ��		�
2310	Advance payment	6(13)	��			� �			� �		�
21XX	Total current Liabilities		��		�� ��			�� ��			��
	Non-current liabilities
2540	Long-term borrowings	6(16)	��			� ��			� ��		�
2550	Provisions - non-current	6(18)	��			� ��			� ��		�
2570	Deferred income tax liabilities		��			� ��			� ��		�
2580	Lease liabilities - non-current	7	��			� ��			� ��		�
2600	Other non-current liabilities	6(7)	��			� ��			� ��		�
25XX	Total non-current
	liabilities		��			� ��			� ��		�
2XXX	Total liabilities		��		�� ��			�� ��			��
	Share capital	6(19)
3110	Common shares		��		�� ��			�� ��			��
3150	Stock dividend to be
	distributed		�			� �			� ��		�
	Capital surplus	6(20)
3200	Capital surplus		��		�� ��			�� ��			��
	Retained earnings	6(21)
3310	Legal reserve		��			� ��			� ��		�
3350	Unappropriated retained
	earnings		��		�� ��				� ��		�
	Other equity interest	6(22)
3400	Other equity interest		��			� ��			� ��		�
3500	Treasury stocks	6(19)	� ��			��	��		�� ��		�
31XX	Equity attributable to
	owners of the parent		��		�� ��			�� ��			��
36XX	Non-controlling interests		��			� ��			� ��		�
3XXX	Total equity		��		�� ��			�� ��			��
	Significant Contingent	9(1)(2)
	Liabilities And Unrecognised
	Contract Commitments
	Significant Events After the	11
	Balance Sheet Date
3X2X	Total liabilities and equity		�	��	��		��	��		��	��

The accompanying notes are an integral part of these consolidated financial statements.

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars, except earnings per share) (Reviewed, not audited)

Items	Notes	Three months ended June 30	Three months ended June 30
		2021	2020
4000 Operating revenue 5000 Operating costs 5900 Gross profit Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6300 Research and development expenses 6000 Total operating expenses 6900 Operating profit (loss) Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7060 Share of profit of associates and joint ventures accounted for using equity method 7000 Total non-operating income and expenses 7900 Profit before income tax 7950 Income tax expense 8200 Profit for the period

(Continued)

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars, except earnings per share) (Reviewed, not audited)

Items	Notes	Three months ended June 30	Three months ended June 30
		2021	2020
Other comprehensive income (loss) - net Components of other comprehensive income(loss) that will not be reclassified to profit or loss 8316 Unrealised gains from investments in equity instruments measured at fair value through other comprehensive income 8320 Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method, components of other comprehensive income that will not be reclassified to profit or loss 8310 Components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income(loss) that will be reclassified to profit or loss 8361 Exchange differences on translation of foreign financial statements 8370 Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss 8360 Components of other comprehensive loss that will be reclassified to profit or loss 8300 Other comprehensive income (loss) for the period 8500 Total comprehensive income for the period Profit (loss), attributable to: 8610 Owners of parent 8620 Non-controlling interests Comprehensive income (loss) attributable to: 8710 Owners of parent 8720 Non-controlling interests 9750 Basic earnings per share 9850 Diluted earnings per share

The accompanying notes are an integral part of these consolidated financial statements.

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars)

Notes				Equityattributableto	Equityattributableto	owners of the paren	t		Total	Non-controlling interests	Total equity
	Capital Share capital- common shares Stock dividend to be distributed		Capital surplus,additional paid-in capital		Retained earnings	Unappropriated retained earnings	Otherequityinterest Financial statements translation differences of foreign operations Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income `($ 1,081,728` `)` `$ 1,753,427` `-` `-` `(` `863,707` `)` `468,384` `(` `863,707` `)` `468,384` `-` `-` `-` `-` `-` `-` `-` `-` `-` `(` `1,176)` `-` `-` `-` `125` `-` `-` `-` `(` `8)` `-` `-` `-` `-` `($ 1,945,435` `)` `$ 2,220,752` `($ 1,803,450` `)` `$ 3,546,733` `-` `-` `(` `496,601` `)` `1,120,860` `(` `496,601` `)` `1,120,860` `-` `-` `-` `(` `5,153)` `-` `-` `-` `(` `150)` `-` `-` `-` `-` `($ 2,300,051` `)` `$ 4,662,290`	Treasurystocks
	Share capital- common shares			Legal reserve	Special reserve		Financial statements translation differences of foreign operations
6(22) 6(21) 6(20)(22) 6(19)(20) 6(22) 6(32) 6(3) 6(20) 6(33) 6(22) 6(21) 6(20)(22) 6(20) 6(22) 6(20) 6(33)	`$ 10,772,829` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$ 10,772,829` `$ 12,065,568` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$ 12,065,568`	`$` `-` `-` `-` `-` `-` `-` `-` `1,292,739` `-` `-` `-` `-` `-` `-` `-` `$ 1,292,739` `$` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$` `-`	`$ 23,400,002` `-` `-` `-` `-` `-` `-` `-` `58,738` `66,183` `-` `-` `-` `378` `-` `$ 23,525,301` `$ 23,582,411` `-` `-` `-` `-` `1,797` `11,379` `-` `378` `-` `$ 23,595,965`	`$ 1,167,412` `-` `-` `-` `283,976` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$ 1,451,388` `$ 1,451,388` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$ 1,451,388`	`$` `12,265` `-` `-` `-` `-` `(` `12,265` `)` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$` `-` `$` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$` `-`	`$ 3,818,704` `1,098,361` `-` `1,098,361` `(` `283,976)` `12,265` `(` `1,077,283)` `(` `1,292,739)` `1,176` `-` `(` `125)` `-` `8` `-` `-` `$ 2,276,391` `$ 4,110,220` `3,624,913` `-` `3,624,913` `(` `1,206,557)` `5,153` `-` `150` `-` `-` `$ 6,533,879`	`($ 1,081,728` `)` `-` `(` `863,707` `)` `(` `863,707` `)` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `-` `($ 1,945,435` `)` `($ 1,803,450` `)` `-` `(` `496,601` `)` `(` `496,601` `)` `-` `-` `-` `-` `-` `-` `($ 2,300,051` `)`	`($` `353,087` `)` `-` `-` `-` `-` `-` `-` `-` `-` `89,054` `-` `-` `-` `-` `-` `($` `264,033` `)` `($` `239,876` `)` `-` `-` `-` `-` `-` `-` `-` `-` `-` `($` `239,876` `)`	`$ 39,489,824` `1,098,361` `(` `395,323)` `703,038` `-` `-` `(` `1,077,283)` `-` `58,738` `155,237` `-` `-` `-` `378` `-` `$ 39,329,932` `$ 42,712,994` `3,624,913` `624,259` `4,249,172` `(` `1,206,557)` `1,797` `11,379` `-` `378` `-` `$ 45,769,163`	`$` `64,922` `(` `67,128)` `(` `752)` `(` `67,880)` `-` `-` `-` `-` `-` `-` `-` `90,150` `-` `-` `(` `4,463)` `$` `82,729` `$` `48,501` `(` `854)` `(` `110)` `(` `964)` `-` `-` `-` `-` `-` `(` `831)` `$` `46,706`	`$ 39,554,746` `1,031,233` `(` `396,075` `)` `635,158` `-` `-` `(` `1,077,283` `)` `-` `58,738` `155,237` `-` `90,150` `-` `378` `(` `4,463` `)` `$ 39,412,661` `$ 42,761,495` `3,624,059` `624,149` `4,248,208` `(` `1,206,557` `)` `1,797` `11,379` `-` `378` `(` `831` `)` `$ 45,815,869`

The accompanying notes are an integral part of these consolidated financial statements.

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars)

(Reviewed, not audited)

CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax
Adjustments
Adjustments to reconcile profit (loss)
Depreciation

Amortization

Expected credit loss

Gain of financial assets/liabilities at fair value through
profit or loss

Interest expense

Interest income

Dividend income

Share of profit of associates and joint ventures
accounted for using equity method

Gain on disposal of property, plant and equipment

Gain on disposal of non-current assets classified as
held for sale

(Gain) loss on disposal of investments

Loss on inventory market value decline

Changes in operating assets and liabilities
Changes in operating assets
Notes receivable
Accounts receivable
Other receivables
Inventories
Prepayments
Other current assets
Changes in operating liabilities
Contract liabilities
Accounts payable
Other payables
Provisions for liabilities
Other current liabilities
Accrued pension liabilities
Other non-current liabilities
Cash outflow generated from operations
Receipt of interest
Cash dividend received
Payment of interest
Payment of income tax
Net cash flows used in operating activities Six months ended June 30
Notes
2021
2020
$
4,079,244 $
1,106,857
6(28)
465,054
448,247
6(28)
46,922
45,153
12(2)
527
4,424
6(26)
(
16,320 ) (
8,094 )
6(27)
15,538
30,741
6(24)
(
23,961 ) (
25,812 )
6(25)
(
184,021 ) (
67,918 )
6(7)
(
1,929,480 ) (
945,190 )
6(26)
(
1,603 ) (
1,202 )
6(26)
(
745,748 )
-
6(26)
(
998,297 )
588
6(6)
12,251
96,003
20,763
39,407
(
2,797,507 ) (
1,454,694 )
48,880
83,795
19,849 (
1,725,949 )
(
202,251 ) (
84,748 )
(
603 )
9,667
181,053
40,517
460,289
1,651,521
246,768 (
6,945 )
(
5,670 )
5,060
(
22,883 ) (
24,741 )
(
3,344 ) (
8,014 )
(
164 )
923
(
1,334,714 ) (
790,404 )
21,482
30,454
889,202
623,723
(
13,044 ) (
35,537 )
(
120,315 ) (
65,711 )
(
557,389 ) (
237,475 )

(Continued)

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars)

(Reviewed, not audited)

CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value through other
comprehensive income
Proceeds from disposal of financial assets at fair value
through other comprehensive income
Proceeds from capital reduction of financial assets at fair
value through other comprehensive income
(Increase) decrease in financial assets at amortised cost
Proceeds from disposal of financial assets at fair value
through profit or loss
Acquisition of investments accounted for using equity
method

Proceeds from disposal of investments accounted for
using equity method

Proceeds from disposal of non-current assets classified as
held for sale

Acquisition of property, plant and equipment

Proceeds from disposal of property, plant and equipment
Increase in advance receipt

Decrease (increase) in refundable deposits
Increase in intangible assets

Increase in investment property

Increase in other non-current assets
Net cash flows from (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in short-term borrowings

Proceeds from long-term borrowings

Increase (decrease) in guarantee deposits

Repayment of principal portion of lease liabilities

Cash dividends paid

Proceeds from disposal of treasury shares

Investments increased by non-controlling interest

Capital surplus - expired unclaimed dividends

Net cash flows from (used in) financing activities
Effects of changes in exchange rates
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period

Cash and cash equivalents at end of period Six months ended June 30
Notes
2021
2020
($
96,636 ) ($
90,045 )
-
8
180
966
(
309,380 )
465,624
-
78,088
6(7)
- (
133,208 )
6(7)
1,474,647
-
6(13)
801,492
-
6(8)
(
318,820 ) (
472,605 )
2,529
1,202
6(13)
168,109
-
598 (
7,798 )
6(12)
(
55,022 ) (
44,443 )
6(11)
(
185 )
-
- (
13,364 )
1,667,512 (
215,575 )
6(34)
1,889,710 (
1,904,596 )
6(34)
2,095
-
6(34)
2,515 (
2,432 )
6(34)
(
20,180 ) (
29,303 )
6(34)
(
1,196,009 ) (
4,463 )
6(19)
-
155,237
6(32)
-
90,150
6(20)
378
378
678,509 (
1,695,029 )
(
72,840 ) (
33,956 )
1,715,792 (
2,182,035 )
6(1)
5,805,297
6,664,566
6(1)
$
7,521,089 $
4,482,531

The accompanying notes are an integral part of these consolidated financial statements.

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MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)

(Reviewed, not audited)

1. HISTORY AND ORGANISATION

(1) MiTAC Holdings Corporation (the “Company”) was established by MiTAC International Corp. (“MiTAC International”) through a share conversion on September 12, 2013, and on the same date, the Competent Authority has approved for the Company’s shares to be listed on the Taiwan Stock Exchange (TWSE). MiTAC International became the Company’s wholly-owned subsidiary after conversion. The main business of the Company and its subsidiaries (collectively referred herein as the “Group”) is to design, manufacture and sell products related to investments, computers and its peripherals and communications.
(2) In order to promote specialization of work for transforming and improving overall competitiveness of the Group, the Board of Directors of its subsidiary, MiTAC International, has resolved to divest its cloud computing products group to the newly established company, MiTAC Computing Technology Corporation ( “MiTAC Computing Technology”), as the consideration for the acquisition of 220,000 thousand newly issued ordinary shares of MiTAC Computing Technology on the spin-off day, September 1, 2014. In addition, in 2017, the Board of Directors of MiTAC International has resolved to divest its mobile communication products group to the newly established company, MiTAC Digital Technology Corporation ( “MiTAC Digital Technology”), as the consideration for the acquisition of 100,000 thousand newly issued ordinary shares of MiTAC Digital Technology on the spin-off day, January 1, 2018. As a result, MiTAC International, MiTAC Computing Technology and MiTAC Digital Technology are the wholly-owned subsidiaries of the Company after the spinoff.
THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORISATION

These consolidated financial statements were reported to the Board of Directors on August 12 , 2021.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting
Standards (“IFRS”) as endorsed by the Financial Supervisory Commission (“FSC”)

New standards, interpretations and amendments endorsed by FSC effective from 2021 are as follows:

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	Effective date by
	International Accounting
New Standards,Interpretations and Amendments	Standards Board
Amendments to IFRS 4, ‘Extension of the temporary	January 1, 2021
exemption from applying IFRS 9’
Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, ‘	January 1, 2021
Interest Rate Benchmark Reform— Phase 2’
Amendment to IFRS 16, ‘Covid-19-related rent concessions beyond	April 1, 2021(Note)
30 June 2021’
Note:Earlier application from January 1, 2021 is allowed by FSC.

The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

(2) Effect of new issuances of or amendments to IFRSs as endorsed by the FSC but not yet adopted by the Group

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Effective date by
International Accounting
New Standards, Interpretations and Amendments Standards Board
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the Group New Standards,Interpretations and Amendments	Effective date by International Accounting Standards Board
Amendments to IFRS 3, ‘Reference to the conceptual framework’	January 1, 2022
Amendments to IAS 16, ‘Property, plant and equipment:	January 1, 2022
proceeds before intended use’
Amendments to IAS 37, ‘Onerous contracts—	January 1, 2022
cost of fulfilling a contract’
Annual improvements to IFRS Standards 2018–2020	January 1, 2022
The above standards and interpretations have no significant impact to the Group’s financial condition
and financial performance based on the Group’s assessment.

(3) IFRSs issued by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRSs as endorsed by the FSC are as follows:

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Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets To be determined by between an investor and its associate or joint venture’ International Accounting Standards Board IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, 'Insurance contracts' January 1, 2023 Amendments to IAS 1, ‘Classification of liabilities as current or nonJanuary 1, 2023 current’ Amendments to IAS 1, ‘Disclosure of accounting policies’ January 1, 2023 Amendments to IAS 8, ‘Definition of accounting estimates’ January 1, 2023 Amendments to IAS 12, ‘Deferred tax related to assets and liabilities January 1, 2023 arising from a single transaction’

The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The principal accounting policies adopted are consistent with Note 4 in the consolidated financial statements for the year ended December 31, 2020, except for the compliance statement, basis of preparation, basis of consolidation and additional policies as set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement
A. The consolidated financial statements of the Group have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Accounting Standard 34, ‘Interim financial reporting’ as endorsed by the FSC.
B. The consolidated financial statements should be read together with the consolidated financial statements for the year ended December 31, 2020.
(2) Basis of preparation
A. Except for the following items, these consolidated financial statements have been prepared under the historical cost convention:
- (a) Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss.
- (b) Financial assets and liabilities at fair value through other comprehensive income.
- (c) Defined benefit liabilities recognised based on the net amount of pension fund assets and present value of defined benefit obligation.
B. The preparation of financial statements in compliance with International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process

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of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.

(3) Basis of consolidation

A. Basis for preparation of consolidated financial statements:

Basis for preparation of these consolidated financial statements is the same as that for the preparation of the consolidated financial statements as of and for the year ended December 31, 2020.

B. Subsidiaries included in the consolidated financial statements:

Investor	Subsidiary	Main activities		Ownership (%)	Ownership (%)	Remarks
			June 30,2021	December 31,2020	June 30,2020
MiTAC Holdings Corp. MiTAC Holdings Corp. MiTAC Holdings Corp. MiTAC International Corp. MiTAC International Corp. MiTAC Computing Technology Corp. MiTAC Computing Technology Corp. MiTAC Computing Technology Corp. MiTAC Digital Technology Corp. MiTAC Digital Technology Corp. Tsu Fung Investment Corp. Silver Star Developments Ltd.	MiTAC International Corp. MiTAC Computing Technology Corp. MiTAC Digital Technology Corp. Tsu Fung Investment Corp. Silver Star Developments Ltd. MiTAC Technology UK Ltd. MiTAC Telematics Technology Corporation Hyve Design Solutions Corporation Access Wisdom Holdings Ltd. Mio International Ltd. MiTAC Digital Technology Corp. Pacific China Corp.	Computer and its peripherals: design, manufacture and sell communications products Computer and its peripherals: design, manufacture and sell communications products Sales and service of electronic telecommunication, communication and software, etc General investments General investments General investments Sales of self-produced products and related after-sale services Assemble and sales of computer and peripheral equipment General investments Sale of communication and related products Sales and service of electronic telecommunication, communication and software, etc General investments	100% 100% 97.17% 100% 100% 100% 100% - 100% 100% 0.001% 100%	100% 100% 97.17% 100% 100% 100% 100% - 100% 100% 0.001% 100%	100% 100% 97.17% 100% 100% 100% 100% 50% 100% 100% 0.001% 100%	Note 3 Note 3 Note 3 Note 3 Note 3 Note 1 Note 3 Note 3

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Investor Pacific China Corp. Pacific China Corp. Pacific China Corp. Pacific China Corp. Access Wisdom Holdings Ltd. MiTAC Technology UK Ltd. MiTAC Technology UK Ltd. MiTAC Technology UK Ltd. Hyve Design Solutions Corporation MiTAC Europe Ltd. MiTAC Europe Ltd. Silver Star Developments Ltd. Silver Star Developments Ltd. Silver Star Developments Ltd. Start Well Technology Ltd MiTAC Investment Holding Ltd. MiTAC Investment Holding Ltd.	Subsidiary Main activities MiTAC Star Service Ltd. General investments Software Insights Ltd. General investments Start Well Technology Ltd. General investments Huge Extent Ltd. General investments MiTAC Europe Ltd. Sale of communication products and related after-sale services Tyan Computer Corp. (USA) Sales of computer peripherals, hardware/ software and related products MiTAC Logistics Corp. Sale of computer peripherals, hardware/software and related products MiTAC Information Systems Corp. Assembling and sale of computer peripherals, hardware/software and related products Hype Design Solutions(Taiwan) Corporation Assemble and sales of computer and peripheral equipment MiTAC Digital Corp. Sale of communication products and related after-sale services MiTAC Australia Pty Ltd. Sale of communication products and related after-sale services MiTAC Japan Corp. Sale of communication products, computer peripherals, hardware/software and related products and related after-sale services MiTAC Benelux N.V. Sale of communication products and related after-sale services MiTAC Pacific (H.K.) Ltd. Sale of computer peripherals, hardware/software and related products MiTAC Investment Holding Ltd. Investment holdings MiTAC Computer (Kunshan) Ltd. Manufacture of computers, computer peripherals, hardware/software and related products and sale of own- produced products MiTAC Technology (Kunshan) Co., Ltd. Testing, maintenance and display of computer components and related technical advisory services and after-sale services	June 30,2021 100% 100% 100% 100% 100% 100% - 100% - 100% 100% 100% 100% 100% 100% 100% 100%	December June 31,2020 30,2020 Ownership (%)	December June 31,2020 30,2020 Ownership (%)	Remarks Note 3 Note 2 Note 3 Note 1
			100% 100% 100% 100% 100% 100% - 100% - 100% 100% 100% 100% 100% 100% 100% 100%	100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

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Investor MiTAC Investment Holding Ltd. MiTAC Investment Holding Ltd. MiTAC Star Service Ltd. MiTAC Computer (Kunshan) Ltd Software Insights Ltd. Software Insights Ltd. Mio International Ltd.	Subsidiary Main activities MiTAC Logistic Service (Kunshan) Ltd. Agency of freight transport, export and import trading and warehousing services. MiTAC Information Technology Ltd. After-sale maintenance, testing and technical advisory services of computers, communication products and consumer electronic products; establishment of customer service centers; customer data processing, analysis and integrated services and business administration services MiTAC Computer (Shunde) Corp. Manufacture of computer frame, motherboard, interface card, display, power supply, keyboard, related metal stamping parts and plastic parts and maintenance of motherboard MiTAC Information Systems (Kunshan) Co., Ltd. Sales and manufacturing of computer accessories, hardware, software and related services MiTAC Research (Shanghai) Ltd. Research, development and manufacture of computer software, sale of own-produced products and related technical advisory services MiTAC Innovation (Kunshan) Ltd. Research and development of calculator, server, mobile phone, PDA and GPS, and technical transfer, technical advisory and technical services of related R&D products Mio Technology (Suzhou) Ltd. Sale of communication products and related after-sale services	June 30,2021 100% 100% 100% 100% 100% 100% 100%	December June 31,2020 30,2020 Ownership (%)	December June 31,2020 30,2020 Ownership (%)	Remarks Note 3
			100% 100% 100% 100% 100% 100% 100%	100% 100% 100% 100% 100% 100% 100%

Note 1: On August 19, 2020, the group lost control over it as the Group has no current ability to direct its relevant activities, thus, it was removed as a consolidated entity.

Note 2: It completed the liquidation in 2020.

Note 3: The financial statements of the entity as of and for the six months ended June 30, 2021 and

2020 were reviewed by the independent auditors.
C. Subsidiaries not included in the consolidated financial statements: None.
D. Adjustments for subsidiaries with different balance sheet dates: None.
E. Nature and extent of the restrictions on fund remittance from subsidiaries to the parent company: None.
F. Subsidiaries that have non-controlling interests that are material to the Group: None.

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(4) Employee benefits

Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly.

(5) Income taxes
A. The interim period income tax expense is recognized based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly.
B. If a change in tax rate is enacted or substantively enacted in an interim period, the Group recognises the effect of the change immediately in the interim period in which the change occurs. The effect of the change on items recognised outside profit or loss is recognised in other comprehensive income or equity while the effect of the change on items recognised in profit or loss is recognised in profit or loss.

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION

UNCERTAINTY

There have been no significant changes as of June 30, 2021. Please refer to Note 5 in the consolidated financial statements for the year ended December 31, 2020.

The Group has considered the economic implications of COVID-19 pandemic on critical accounting estimates, reflected the impact caused by the pandemic and will continue evaluating the impact on its financial position and financial performance.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

Cash and cash equivalents
Cash: Cash on hand and revolving funds Checking accounts and demand deposits Cash equivalents: Time deposits Total	June 30,2021 648 $ 5,710,215 1,810,226 7,521,089 $	December 31,2020 753 $ 4,145,332 1,659,212 5,805,297 $	June 30,2020
			791 $ 3,113,475 1,368,265
			4,482,531 $

A. The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.
B. The Group has no cash and cash equivalents pledged to others.

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(2) Financial assets at fair value through profit or loss

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|||||||
|---|---|---|---|---|---|
|Items|June 30, 2021|December 31, 2020|June 30, 2020|
|Current items:|
|Financial assets mandatorily measured|
|at fair value through profit or loss|
|Derivatives|$ -|$ -|$ -|
|Valuation adjustment - Derivatives|25,480|6,107|30,053|
|Total|$|25,480|$ 6,107|$|30,053|

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A. The Group recognised net gain of $8,494, $17,700, $19,373 and $8,193 on financial assets at fair value through profit or loss for the three months and six months ended June 30, 2021 and 2020, respectively.
B. The non-hedging derivative instrument transactions and contract information are as follows：

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June 30, 2021
Notional Amount Fair Market Value
Financial Instrument Item (in thousands) (in thousands)
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|||||
|---|---|---|---|
|MiTAC Computing Technology Corp.|
|Forward foreign exchange - Sell|Advance booking USD to buy NTD|USD 14,000|NTD 623|
|Forward foreign exchange - Buy|Advance booking USD to sell NTD|USD 66,000|NTD 19,762|
|MiTAC Digital Technology Corp.|
|Forward foreign exchange - Buy|Advance booking USD to sell NTD|USD 4,000 NTD 1,077|
|Forward foreign exchange - Sell|Advance booking EUR to buy USD|EUR 1,050|NTD 154|
|Forward foreign exchange - Sell|Advance booking AUD to buy USD|AUD 2,965|NTD 1,186|
|MiTAC Computer (KunShan) Co., Ltd.|
|Forward foreign exchange - Sell|Advance booking USD to buy CNY|USD 2,000 CNY 50|
|MiTAC Computer (Shunde) Ltd.|
|Forward foreign exchange - Sell|Advance booking USD to buy CNY|USD 2,000|CNY 13|
|Silver Star Developments Ltd.|
|Forward foreign exchange - Sell|Advance booking EUR to buy USD|EUR 2,200 USD 82|
|Mitac Australia Pty Ltd.|
|Forward foreign exchange - Buy|Advance booking USD to sell AUD|USD 100|AUD 5|

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December 31, 2020

Financial Instrument

MiTAC Computing Technology Corp. Forward foreign exchange - Sell Forward foreign exchange - Buy MiTAC Digital Technology Corp. Forward foreign exchange - Sell Forward foreign exchange - Buy MiTAC Technology (KunShan) Co., Ltd. Forward foreign exchange - Sell

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||||
|---|---|---|
|Notional Amount|Fair Market Value|
|Item|(in thousands)|(in thousands)|
|Advance booking USD to buy NTD|USD 20,500|NTD 4,014|
|Advance booking USD to sell NTD|USD 13,000|NTD 1,376|
|Advance booking USD to buy NTD|USD 2,500|NTD 567|
|Advance booking USD to sell NTD|USD 4,000|NTD 130|
|Advance booking USD to buy CNY|USD 300|CNY 5|

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June 30, 2020
Notional Amount Fair Market Value
Financial Instrument Item (in thousands) (in thousands)
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Financial Instrument	Item	Notional Amount Fair Market Value (in thousands) (in thousands)
MiTAC Computing Technology Corp.
Forward foreign exchange - Sell	Advance booking USD to buy NTD	USD 69,000 NTD 15,537
Forward foreign exchange - Buy	Advance booking USD to sell NTD	USD 25,000 NTD 946
Forward foreign exchange - Sell	Advance booking JPY to buy USD	JPY 50,000 NTD 42
Foreign exchange swap - Sell	Advance booking USD to buy NTD	USD 30,000 NTD 8,597
MiTAC Digital Technology Corp.
Forward foreign exchange - Sell	Advance booking USD to buy NTD	USD 10,000 NTD 2,433
Forward foreign exchange - Buy	Advance booking USD to sell NTD	USD 5,000 NTD 161
Foreign exchange swap - Sell	Advance booking USD to buy NTD	USD 7,500 NTD 2,337

C. The Group has no financial assets at fair value through profit or loss pledged to others.
D. Information relating to credit risk of financial assets at fair value through profit or loss is provided in Note 12(2).

(3) Financial assets at fair value through other comprehensive income

Items Current items: Equity instruments Listed stocks Valuation adjustment Total Non-current items: Equity instruments Listed stocks Unlisted stocks Subtotal Valuation adjustment Total		June 30,2021		December 31,2020 800,614 $ 432,229 1,232,843 $ 1,225,051 $ 1,794,303 3,019,354 3,046,395 6,065,749 $	June 30, 2020
		887,725 $ 684,713 1,572,438 $ 1,225,051 $ 1,803,566 3,028,617 3,891,178 6,919,795 $			800,614 $ 170,198 970,812 $ 1,225,051 $ 1,808,662 3,033,713 2,104,266 5,137,979 $

A. The Group recognised $208,165, $659,254, $1,097,267 and $452,107 in other comprehensive income for fair value change for the three months and six months ended June 30, 2021 and 2020, respectively.
B. The Group has elected to designate the above investments, which were held mainly for medium to long-term trading purposes, as investments in equity instruments measured at fair value through other comprehensive income. As of June 30, 2021, December 31, 2020 and June 30, 2020, the fair value of investments were $8,492,233, $7,298,592 and $6,108,791, respectively.
C. The Group sold $8 of investments at fair value and resulted in cumulative gains on disposal amounting to $8 in the second quarter of 2020.

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(4) Financial assets at amortised cost

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Items June 30, 2021 December 31, 2020 June 30, 2020
Current items:
- -
Structured deposits $ $ $ 25,146
Pledged deposits 306,202 8,754 8,529
$ 306,202 $ 8,754 $ 33,675
Non-current items:
Pledged deposits $ 43,799 $ 35,253 $ 35,139
$ 43,799 $ 35,253 $ 35,139
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A. As of June 30, 2021, December 31, 2020 and June 30, 2020, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at amortised cost held by the Group were $350,001, $44,007 and $68,814, respectively.
B. Information relating to credit risk of financial assets at amortised cost is provided in Note 12(2).
C. Details of the Group’s financial assets at amortised cost pledged to others as collateral are provided in Note 8.

(5) Accounts receivable

		June 30,2021		31,2020		June 30,2020
Third parties	$	7,861,400	$	5,073,532	$	7,620,645
Less: Allowance for bad
debts	(	90,383)	(	91,482)	(	80,426)
		7,771,017		4,982,050		7,540,219
Related parties		137,802		215,960		322,929
	$	7,908,819	$	5,198,010	$	7,863,148

A. The ageing analysis of accounts receivable that were past due but not impaired is as follows:

Not past due Up to 90 days 91 to 180 days Over 181 days	June 30,2021 7,370,337 $ 602,782 4,256 21,827 7,999,202 $	5,011,648 $ 248,007 1,680 28,157 5,289,492 $ December 31,2020	June 30,2020
			6,469,023 $ 1,428,852 5,216 40,483
			7,943,574 $

The above ageing analysis was based on past due date.

B. As of June 30, 2021, December 31, 2020 and June 30, 2020, accounts receivable and notes receivable were all from contracts with customers. And as of January 1, 2020, the balance of accounts receivable from contracts with customers amounted to $6,472,725.

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C. As of June 30, 2021, December 31, 2020 and June 30, 2020, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the Group’s accounts receivable were $7,908,819, $5,198,010 and $7,863,148, respectively.
D. Information relating to credit risk of accounts receivable is provided in Note 12(2).
(6) Inventories

Inventories
Raw materials Work in process Finished goods Total	June 30, 2021 December 31,2020 Book value Book value 6,478,326 $ 6,699,085 $ 1,052,823 643,449 1,481,844 1,780,470 9,012,993 $ 9,123,004 $	June 30,2020
		Book value
		7,239,349 $ 688,553 1,409,328
		9,337,230 $

The cost of inventories recognised as expense for the period:

The cost of inventories recognised as expense for the period: Total 9,012,993 $ 9,123, $	004 9,337,230 $
For the three months ended June 30,2021 Cost of goods sold 10,903,335 $ Loss on (reversal of) decline in market value 3,028) ( 10,900,307 $ For the six months ended June 30,2021 Cost of goods sold 21,269,917 $ Loss on decline in market value 12,251 21,282,168 $	For the three months ended June 30,2020
	9,326,832 $ 25,489
	9,352,321 $
	For the six months ended June 30, 2020
	16,787,046 $ 96,003
	16,883,049 $

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(7) Investments accounted for using equity method

A.

Investee company Getac Technology Corp. 3 Probe Technology Co., Ltd. Lian Jie Investment Co., Ltd. Lian Jie II Investment Co., Ltd. Shen-Tong Construction & Development Co., Ltd. Mainpower International Ltd. Concentrix Corp. Synnex Corp. Suzhou MiTAC Preclusion Technology Co., Ltd. Loyal Fidelity Aerospace Corp. Harbinger Ruyi Venture Ltd. Harbinger Ruyi II Venture Ltd. Infopower Technologies Ltd.	June 30,2021 5,291,477 $ 11,464 181,001 37,622 85,896 248,201 6,619,754 6,442,917 364,650 121,157 18,712 53,024 69,233 19,545,108 $	December 31,2020 5,249,079 $ 13,962 168,258 42,467 86,012 240,230 6,677,974 5,977,703 354,254 123,406 18,970 49,096 70,278 19,071,689 $	June 30,2020
			4,663,585 $ 11,678 103,431 40,941 86,101 219,401 - 11,676,444 323,115 125,341 19,884 26,855 69,677
			17,366,453 $

B. The Group’s recognised share of profit from associates accounted for using equity method for the three months and six months ended June 30, 2021 and 2020 were $1,270,324, $495,872, $1,929,480 and $945,190, respectively, and recognised share of other comprehensive income (loss) from associates accounted for using equity method were $4,704, ($238,152), $39,735, and ($468,750), respectively.

C. The basic information of the associates that are material to the Group is as follows:

Companyname Principal place of business Getac Technology Corp. Taiwan Synnex Corp. USA Concentrix Corp. USA		June 30, 2021 December 31,2020 June 30, 2020 Shareholdingratio	June 30, 2021 December 31,2020 June 30, 2020 Shareholdingratio	June 30, 2021 December 31,2020 June 30, 2020 Shareholdingratio	Nature of relationship	Methods of measurement
		June 30, 2021	December 31,2020
		32.09% 10.21% 9.46%	32.31% 10.28% 10.28%	32.58% 10.29% -	Owned over 20% Significant influence Significant influence	Equity method Equity method Equity method

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D. The summarized financial information of the associates that are material to the Group is as follows:

Balance sheet

Balance sheet
			Getac TechnologyCorp.
		June 30,2021		December 31,2020			June 30,2020
Current assets	$	20,596,219	$		19,825,742	$	17,280,661
Non-current assets		13,714,797			14,029,191		13,253,342
Current liabilities	(	11,368,385)	(		11,735,921)	(	10,326,885)
Non-current liabilities	(	4,734,743)	(		4,125,717)	(	4,204,971)
Non-controlling interest	(	1,719,226)	(		1,748,248)	(	1,687,941)
Total net assets	$	16,488,662	$		16,245,047	$	14,314,206
Share in associate’s net
assets	$	5,291,477	$		5,249,079	$	4,663,585

					Synnex Corp.
		June 30,2021		December 31,2020			June 30,2020
Current assets	$	201,699,602	$		209,922,862	$	236,110,240
Non-current assets		25,826,359			27,111,310		138,281,403
Current liabilities	(	118,971,394)	(		132,336,507)	(	154,944,070)
Non-current liabilities	(	45,520,453)	(		46,502,998)	(	105,998,985)
Total net assets	$	63,034,114	$		58,194,667	$	113,448,588
Share in associate’s net
assets	$	6,442,917	$		5,977,703	$	11,676,444
					Concentrix Corp.
		June 30,2021		December 31,2020			June 30,2020
Current assets	$	41,145,654	$		40,537,748	$	-
Non-current assets		100,556,463			106,421,273		-
Current liabilities	(	24,784,618)	(		28,782,657)		-
Non-current liabilities	(	46,948,697)	(		53,166,720)		-
Total net assets	$	69,968,802	$		65,009,644	$	-
Share in associate’s net
assets	$	6,619,754	$		6,677,974	$	-

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Statement of comprehensive income

Revenue

Profit for the period from continuing operations

Other comprehensive loss - net of tax Total comprehensive income Dividends received from associates

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Getac Technology Corp.
For the For the
three months ended three months ended
June 30, 2021 June 30, 2020
$ 7,668,662 $ 7,399,662
$ 2,413,274 $ 918,380
( 688,376) ( 159,499)
$ 1,724,898 $ 758,881
$ 682,971 $ 532,345
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Revenue

Profit for the period from continuing operations

Other comprehensive loss - net of tax Total comprehensive income Dividends received from associates

	Getac TechnologyCorp.	Getac TechnologyCorp.	Getac TechnologyCorp.
	For the		For the
	six months ended		six months ended
	June 30, 2021		June 30, 2020
$	14,911,690	$	12,998,321
$	2,915,096	$	1,238,645
(	709,900)	(	275,646)
$	2,205,196	$	962,999
$	682,971	$	532,345

Revenue Profit for the period from continuing operations Other comprehensive income - net of tax Total comprehensive income Dividends received from associates	Synnex	Corp.
	For the three months ended June 30,2021 164,034,439 $ 2,595,124 $ 1,000,191 3,595,315 $ 29,656 $	For the three months ended June 30,2020
		165,423,000 $
		1,770,629 $ 82,538
		1,853,167 $
		- $

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Revenue Profit for the period from continuing operations Other comprehensive income (loss) - net of tax Total comprehensive income Dividends received from associates Revenue Profit for the period from continuing operations Other comprehensive income - net of tax Total comprehensive income Revenue Profit for the period from continuing operations Other comprehensive income - net of tax Total comprehensive income	For the For the six months ended six months ended June 30,2021 June 30,2020 304,141,672 $ 323,918,684 $ 5,079,715 $ 5,279,502 $ 1,295,270 1,346,007) ( 6,374,985 $ 3,933,495 $ 59,725 $ 63,107 $ Synnex Corp. For the For the three months ended three months ended June 30,2021 June 30,2020 38,328,032 $ - $ 2,313,712 $ - $ 1,236,885 - 3,550,597 $ - $ For the For the six months ended six months ended June 30,2021 June 30,2020 76,717,078 $ $- 4,716,407 $ $ - 960,472 - 5,676,879 $ $- Concentrix Corp. Concentrix Corp.
	For the six months ended June 30,2021 76,717,078 $ 4,716,407 $ 960,472 5,676,879 $

Revenue
Profit for the period from continuing
operations
Other comprehensive income (loss) - net of tax
Total comprehensive income
Dividends received from associates
Revenue
Profit for the period from continuing operations
Other comprehensive income - net of tax
Total comprehensive income
Revenue
Profit for the period from continuing operations
Other comprehensive income - net of tax
Total comprehensive income

For the
For the
six months ended
six months ended
June 30,2021
June 30,2020
304,141,672
$ 323,918,684
$ 5,079,715
$ 5,279,502
$ 1,295,270

1,346,007)
(
6,374,985
$ 3,933,495
$ 59,725
$ 63,107
$
Synnex Corp.
For the
For the
three months ended
three months ended
June 30,2021
June 30,2020
38,328,032
$ -
$ 2,313,712
$ -
$ 1,236,885
-
3,550,597
$ -
$ For the
For the
six months ended
six months ended
June 30,2021
June 30,2020
76,717,078
$ $-
4,716,407
$ $ -
960,472
-
5,676,879
$ $-
Concentrix Corp.
Concentrix Corp.

For the
six months ended
June 30,2021
76,717,078
$ 4,716,407
$ 960,472
5,676,879
$

Note: Concentrix Corp. was established on December 1, 2020. Thus, the information related to its statement of comprehensive income was not available for the three months and six months ended June 30, 2020.

E. The carrying amount of the Group’s interests in all individually immaterial associates and the Group’s share of the operating results are summarized below:

As of June 30, 2021, December 31, 2020 and June 30, 2020, the carrying amount of the Group’s individually immaterial associates amounted to $1,190,960, $1,166,933 and $1,026,424, respectively.

~25~

Profit for the period from continuing operations Other comprehensive income - net of tax Total comprehensive income Profit for the period from continuing operations Other comprehensive income (loss) - net of tax Total comprehensive income	For the For the three months ended three months ended June 30,2021 June 30,2020 38,901 $ 179,510 $ 21,938 102,466 60,839 $ 281,976 $ For the For the six months ended six months ended June 30,2021 June 30,2020 79,858 $ 163,654 $ 84,207 6,974) ( 164,065 $ 156,680 $	For the three months ended June 30,2020 179,510 $ 102,466
		281,976 $
		156,680 $

F. The fair value of the Group’s material associates with quoted market prices is as follows:

Getac Technology Corp. Synnex Corp. Concentrix Corp.	June 30,2021 10,471,832 $ 17,978,770 22,131,659 50,582,261 $	December 31,2020 9,310,410 $ 12,292,833 14,898,117 36,501,360 $	June 30,2020 8,272,747 $ 18,808,490 - 27,081,237 $

G. The Group increased its investment in Synnex Corp. amounting to $133,208 for the six months ended June 30, 2020.
H. The Group sold part of its ownership in Concentrix Corp. for proceeds of USD 52,344 thousand and resulted in gains on disposal amounting to USD 35,628 thousand in the second quarter of 2021.
I. The Group holds 13.28% ownership in Mainpower International Ltd. but has significant influence over Mainpower International Ltd. as the Group serves as this company’s corporate director.
J. The Group holds 10.21% ownership in Synnex Corp. but has significant influence over Synnex Corp. as the Group is the major shareholder of Synnex Corp. and the Company’s chairman Feng Chiang Miau serves as this company’s honorary chairman.
K. On December 1, 2020, Synnex Corp. completed the spin-off and established Concentrix Corp. The numbers of shares of Concentrix Corp. acquired by the shareholders of Synnex Corp. is equivalent to the numbers of shares in Synnex Corp. they held. Given that the Group is the major shareholder and one of the directors of Concentrix Corp., these indicate that the Group has significant influence over it.

~26~

L. Synnex Corp.’s, Concentrix Corp.’s and Hyve Design Solutions Corporation’s fiscal year ends on November 30, thus, the Group uses the financial information from December 1, 2020 to May 31,2021 as the basis for the preparation of second quarter consolidated financial statements; Infopower Technologies Ltd.’s fiscal year ends on March 31, thus, the Group uses the financial information from January 1 to June 30 as the basis for the preparation of annual consolidated financial statements; other associates’ fiscal year all end on December 31.
M. On August 19, 2020, the Group has no current ability to direct the decisions of relevant activities on meetings of their Board of Directors of Hyve Design Solutions Corporation. Thus, the Group lost control, but has significant influence over the associate. As a result, the Group derecognised the assets, liabilities and non-controlling interest of Hyve Design Solutions Corporation in their carrying amount on the date that control ceased from the consolidated financial statements according to IAS 10. The Group recognised the retained 50% share of the investment as the investment accounted for using equity method – associate at fair value on August 19, 2020. As of June 30, 2021 and December 31, 2020, the carrying amounts of the associate were ($57,143) and ($22,604), shown as other non-current liabilities.
N. The Group is the single largest shareholder of certain associates. Given that the Group has no majority voting rights, which indicates that the Group has no current ability to direct the decisions of relevant activities on meetings of their Board of Directors and shareholders after the comprehensive assessment. Thus, the Group has no control, but only has significant influence, over the associates.

~27~

(8) Property, plant and equipment

At January 1, 2021 Cost Accumulated depreciation and impairment 2021 At January 1 Additions Disposal Reclassifications Depreciation Effects of foreign exchange At June 30 At June 30, 2021 Cost Accumulated depreciation and impairment	Construction Computer and in progress Buildings communication Transportation Office Leasehold Molding Other and equipment Land and structures Machinery equipment equipment equipment improvements equipment equipment under inspection Total 1,085,382 $ 6,450,874 $ 2,825,267 $ 179,594 $ 78,039 $ 187,613 $ 156,264 $ 160,589 $ 1,187,180 $ 1,127,805 $ 13,438,607 $ - 2,784,681) ( 1,713,572) ( 133,697) ( 52,861) ( 157,065) ( 60,327) ( 60,903) ( 722,414) ( - 5,685,520) ( 1,085,382 $ 3,666,193 $ 1,111,695 $ 45,897 $ 25,178 $ 30,548 $ 95,937 $ 99,686 $ 464,766 $ 1,127,805 $ 7,753,087 $ 1,085,382 $ 3,666,193 $ 1,111,695 $ 45,897 $ 25,178 $ 30,548 $ 95,937 $ 99,686 $ 464,766 $ 1,127,805 $ 7,753,087 $ - 2,850 9,446 13,935 555 12,716 9,492 21,621 53,011 195,194 318,820 - 1) ( 327) ( 94) ( 265) ( 27) ( 189) ( - 23) ( - 926) ( - 1,224,696 15,616 3,397 14) ( 14) ( 875 - 7,358 1,251,914) ( - - 117,952) ( 157,998) ( 16,312) ( 4,583) ( 9,814) ( 13,744) ( 28,978) ( 82,388) ( - 431,769) ( 3,952) ( 38,535) ( 13,043) ( 254) ( 91) ( 355) ( 551) ( - 4,401) ( 5,910) ( 67,092) ( 1,081,430 $ 4,737,251 $ 965,389 $ 46,569 $ 20,780 $ 33,054 $ 91,820 $ 92,329 $ 438,323 $ 65,175 $ 7,572,120 $ 1,081,430 $ 7,598,843 $ 2,767,223 $ 188,734 $ 71,814 $ 192,272 $ 164,567 $ 169,216 $ 1,228,607 $ 65,175 $ 13,527,881 $ - 2,861,592) ( 1,801,834) ( 142,165) ( 51,034) ( 159,218) ( 72,747) ( 76,887) ( 790,284) ( - 5,955,761) ( 1,081,430 $ 4,737,251 $ 965,389 $ 46,569 $ 20,780 $ 33,054 $ 91,820 $ 92,329 $ 438,323 $ 65,175 $ 7,572,120 $	Total
		13,438,607 $ 5,685,520) (
		7,753,087 $
		7,572,120 $
		13,527,881 $ 5,955,761) (
		7,572,120 $

~28~

At January 1, 2020 Cost Accumulated depreciation and impairment 2020 At January 1 Additions Disposal Reclassifications Effects of foreign exchange At June 30 At June 30, 2020 Cost Accumulated depreciation and impairment	Construction Computer and in progress Buildings communication Transportation Office Leasehold Molding Other and equipment Land and structures Machinery equipment equipment equipment improvements equipment equipment under inspection Total 1,094,943 $ 6,425,643 $ 2,547,343 $ 201,072 $ 72,293 $ 192,175 $ 132,544 $ 122,834 $ 1,083,777 $ 937,087 $ 12,809,711 $ - 2,546,673) ( 1,408,956) ( 138,320) ( 45,991) ( 148,115) ( 42,481) ( 32,358) ( 635,822) ( - 4,998,716) ( 1,094,943 $ 3,878,970 $ 1,138,387 $ 62,752 $ 26,302 $ 44,060 $ 90,063 $ 90,476 $ 447,955 $ 937,087 $ 7,810,995 $ 1,094,943 $ 3,878,970 $ 1,138,387 $ 62,752 $ 26,302 $ 44,060 $ 90,063 $ 90,476 $ 447,955 $ 937,087 $ 7,810,995 $ - 4,109 120,125 9,643 6,436 1,752 18,511 22,366 87,083 202,580 472,605 - 8,680 10,430 377 - 296 5,649 - 17,579 30,687) ( 12,324 - 112,049) ( 155,360) ( 17,502) ( 5,045) ( 10,028) ( 13,083) ( 17,432) ( 80,117) ( - 410,616) ( 2,231) ( 36,473) ( 25,829) ( 315) ( 172) ( 259) ( 401) ( - 7,817) ( 26,358) ( 99,855) ( 1,092,712 $ 3,743,237 $ 1,087,753 $ 54,955 $ 27,521 $ 35,821 $ 100,739 $ 95,410 $ 464,683 $ 1,082,622 $ 7,785,453 $ 1,092,712 $ 6,353,580 $ 2,612,776 $ 193,839 $ 75,701 $ 184,190 $ 153,896 $ 143,037 $ 1,161,921 $ 1,082,622 $ 13,054,274 $ - 2,610,343) ( 1,525,023) ( 138,884) ( 48,180) ( 148,369) ( 53,157) ( 47,627) ( 697,238) ( - 5,268,821) ( 1,092,712 $ 3,743,237 $ 1,087,753 $ 54,955 $ 27,521 $ 35,821 $ 100,739 $ 95,410 $ 464,683 $ 1,082,622 $ 7,785,453 $	Total
		12,809,711 $ 4,998,716) (
		7,810,995 $
		7,785,453 $
		13,054,274 $ 5,268,821) (
		7,785,453 $

~29~

`－` (9) Leasing arrangements lessee

A. The Group leases various assets including land, buildings and structures, machinery, office equipment and transportation equipment. Rental contracts are typically made for periods of 1 to 20 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants.
B. Certain leased buildings with lease terms under 12 months are short-term lease agreements. Additionally, the leased office equipment were low-value assets.
C. The book value of right-of-use assets and the depreciation charge is as follows:

		June 30,2021		December 31,2020		June 30,2020
		Book value		Book value		Book value
Land	$	230,631	$	238,179		$ 292,280
Buildings and
structures		97,806		118,168		56,548
Machinery		756		389		527
Transportation
equipment		2,466		3,138		3,811
	$	331,659	$	359,874		353,166 $
			For the three months			For the three months
				ended		ended
				June 30,2021		June 30,2020
			Depreciation charge			Depreciation charge
Land		$		2,725	$	3,548
Buildings and structures				8,013		10,163
Machinery				88		81
Transportation	equipment			336		224
		$		11,162	$	14,016
			For the six months			For the six months
				ended		ended
				June 30,2021		June 30, 2020
			Depreciation charge			Depreciation charge
Land		$		5,529	$	7,158
Buildings and structures				17,120		20,494
Machinery				178		162
Transportation	equipment			672		224
		$		23,499	$	28,038

D. For the six months ended June 30, 2021 and 2020, the additions to right-of-use assets were $1,070 and $11,801, respectively.

~30~

E. The information on profit and loss accounts relating to lease contracts is as follows:

Items affecting profit or loss Interest expense on lease liabilities Expense on short-term lease contracts Expense on leases of low-value assets Items affecting profit or loss Interest expense on lease liabilities Expense on short-term lease contracts Expense on leases of low-value assets	For the three months ended For the three months ended June 30,2021 June 30,2020 $ 870 $ 1,218 4,369 7,379 816 967 6,055 $ 9,564 $ For the six months ended For the six months ended June 30, 2021 June 30, 2020 $ 1,791 $ 2,503 9,309 15,631 1,350 1,773 12,450 $ 19,907 $

F. For the six months ended June 30, 2021 and 2020, the Group’s total cash outflow for leases were $32,630 and $49,210, respectively.
－
(10) Leasing arrangements lessor
A. The Group leases various assets including buildings and structures. Rental contracts are typically made for periods of 1 to 8 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.
B. For the three months and six months ended June 30, 2021 and 2020, the Group recognised rent income in the amounts of $27,479, $24,548, $54,892 and $49,192, respectively, based on the operating lease agreement, which does not include variable lease payments.
C. The maturity analysis of the lease payments under the operating leases are as follows:

June 30,2021 100,840 $ Later than one year but 105,683 not later than five years Over five years 4,416 210,939 $ Not later than one year	December 31,2020 108,941 $ 141,206 6,211 256,358 $	June 30,2020
		95,402 $ 166,901 7,599
		269,902 $

~31~

(11) Investment property

nvestment property
				Buildings
		Land		and structures		Total
At January 1, 2021
Cost	$	954,835	$	609,265	$	1,564,100
Accumulated depreciation and
impairment		-	(	334,669)	(	334,669)
	$	954,835	$	274,596	$	1,229,431
2021
At January 1	$	954,835	$	274,596	$	1,229,431
Additions		-		185		185
Depreciation		-	(	9,786)	(	9,786)
Effects of foreign exchange	(	814)	(	6,298)	(	7,112)
At June 30	$	954,021	$	258,697	$	1,212,718
At June 30, 2021
Cost	$	954,021	$	596,999	$	1,551,020
Accumulated depreciation and
impairment		-	(	338,302)	(	338,302)
	$	954,021	$	258,697	$	1,212,718
				Buildings
		Land		and structures		Total
At January 1, 2020
Cost	$	954,213	$	598,434	$	1,552,647
Accumulated depreciation and
impairment		-	(	309,826)	(	309,826)
	$	954,213	$	288,608	$	1,242,821
2020
At January 1	$	954,213	$	288,608	$	1,242,821
Depreciation		-	(	9,593)	(	9,593)
Effects of foreign exchange	(	139)	(	3,731)	(	3,870)
At June 30	$	954,074	$	275,284	$	1,229,358
At June 30, 2020
Cost	$	954,074	$	589,598	$	1,543,672
Accumulated depreciation and
impairment		-	(	314,314)	(	314,314)
	$	954,074	$	275,284	$	1,229,358

~32~

A. Rental income from investment property and direct operating expenses arising from investment property are shown below ：

property are shown below`：`
Rental income from the lease of the investment property Direct operating expenses arising from the investment property that generated rental income in the period Direct operating expenses arising from the investment property that did not generate rental income in the period Rental income from the lease of the investment property Direct operating expenses arising from the investment property that generated rental income in the period Direct operating expenses arising from the investment property that did not generate rental income in the period	For the three months ended June 30,2021 6,107 $ 4,337 $ 3,693 $ For the six months ended June 30, 2021 12,239 $ 8,898 $ 7,462 $	For the three months ended June 30,2020 5,500 $ 4,116 $ 3,084 $
		For the six months ended June 30,2020
		10,565 $
		8,203 $
		6,431 $

B. The fair value of the investment property held by the Group on June 30, 2021, December 31, 2020 and June 30, 2020 were $3,490,089, $3,502,285 and $3,469,207, respectively, which were revalued by independent appraisers and with reference to market transaction prices. Valuations were made using the market approach and cost approach which is categorised within Level 3 in the fair value hierarchy.

~33~

(12) Intangible assets

Intangible assets
			Computer		software
		2021			2020
At January 1
Cost	$		275,844	$		264,109
Accumulated amortization and impairment	(		199,940)	(		174,661)
	$		75,904	$		89,448
At January 1	$		75,904	$		89,448
Additions			55,022			44,443
Amortization	(		46,922)	(		45,153)
Effects of foreign exchange	(		28)	(		65)
At June 30	$		83,976	$		88,673
At June 30
Cost	$		246,977	$		247,854
Accumulated amortization and impairment	(		163,001)	(		159,181)
	$		83,976	$		88,673
Details of amortization of intangible assets are as follows:
		For the			For the
		three months ended			three months ended
		June 30,	2021		June 30,	2020
Operating costs		$	332		$	323
Selling expenses			2,527			4,789
Administrative expenses			4,016			3,228
Research and development expenses			16,079			15,275
		$	22,954		$	23,615
		For the			For the
		six months ended			six months ended
		June 30,	2021		June 30,	2020
Operating costs		$	663		$	649
Selling expenses			5,099			8,818
Administrative expenses			7,541			6,354
Research and development expenses			33,619			29,332
		$	46,922		$	45,153

~34~

(13) Non-current assets held for sale

A. To cooperate with the Government of Foshan City, Guangdong Province, China to conduct landuse-right expropriation, the Board of Directors adopted a resolution on November 7, 2019 to dispose of the land-use-right and related buildings located in the Shunde District, Foshan City through public auction by the Land Arrangement and Reserve Center of Shunde District, Foshan City (“Shunde Land Development Center”) by way of land-use-right requisition on credit. The titles of land-use-right and related buildings have been transferred to and would be managed by Shunde Land Development Center. Therefore, the Group reclassified related assets as noncurrent assets held for sale in December 2019. As at June 30, 2021, the Group has received $166,382 in advance of certain transaction (shown as advance receipts). The transaction is expected to be completed in 2021.
B. In addition, to cooperate with the Government of Foshan City, Guangdong Province, China to conduct land-use-right expropriation, the Board of Directors adopted a resolution on December 25, 2020 to dispose of the land-use-right of certain land located in the Shunde District, Foshan City to Shunde Land Development Center. Therefore, the Group reclassified related assets as non-current assets held for sale in December 2020. As at June 30, 2021, the Group has completed the disposal with $801,492 of proceeds and recognised $745,748 of gain on disposal.
Non-current assets held for the sale:

	Non-current assets held for the sale:	Non-current assets held for the sale:
(14) (15)	Short-term borrowings Financial liabilities at fair value through profit or loss June 30, 2021 December31,2020 Right-of-use assets 12,279 $ 68,515 $ Investment property 21,283 21,618 33,562 $ 90,133 $ June 30,2021 December 31,2020 Unsecured bank borrowings 3,024,169 $ 1,443,851 $ Secured bank borrowings 306,202 - 3,330,371 $ 1,443,851 $ Interest rates 0.4%~0.68% 0.56%~0.63% Items June 30,2021 December 31,2020 Current items: Financial liabilities held for trading Valuation adjustment - Derivatives 14,744 $ 11,691 $		June 30, 2020
			11,943 $ 20,700 32,643 $ June 30, 2020 1,894,294 $ - 1,894,294 $ 0.58%~1% June 30,2020 8,723 $
	Items Current items: Financial liabilities held for trading Valuation adjustment - Derivatives	June 30,2021 14,744 $

~35~

A. The Group recognised net profit (loss) of $2,540, ($4,088), ($3,053) and ($99) for the three months and six months ended June 30, 2021 and 2020, respectively.
B. The non-hedging derivative instrument transactions and contract information are as follows:

Financial Instrument MiTAC Computing Technology Corp. Forward foreign exchange - Sell Forward foreign exchange - Buy MiTAC Digital Technology Corp. Forward foreign exchange - Sell Forward foreign exchange - Sell Forward foreign exchange - Sell Forward foreign exchange - Buy Mitac Technology ( Kunshan) Co., Ltd. Forward foreign exchange - Sell	June 30,2021	June 30,2021
	Item Advance booking USD to buy NTD Advance booking USD to sell NTD Advance booking USD to buy NTD Advance booking EUR to buy USD Advance booking AUD to buy USD Advance booking JPY to sell USD Advance booking USD to buy CNY	Notional Amount (in thousands) USD 62,000 USD 10,000 USD 4,000 EUR 700 AUD 600 JPY 173,000 USD 900	Fair Market Value (in thousands)
			(NTD 13,061) (NTD 74) (NTD 604) (NTD 88) (NTD 37) (NTD 695) (CNY 43)

December 31, 2020

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----- Start of picture text -----

Notional Amount Fair Market Value
Financial Instrument Item (in thousands) (in thousands)
----- End of picture text -----

Financial Instrument	Item	Notional Amount (in thousands)	Fair Market Value (in thousands)
MiTAC Computing Technology Corp.
Forward foreign exchange - Sell	Advance booking USD to buy NTD	USD 14,000	(NTD 1,085)
Forward foreign exchange - Buy	Advance booking USD to sell NTD	USD 12,500	(NTD 1,562)
MiTAC Digital Technology Corp.
Forward foreign exchange - Sell	Advance booking USD to buy NTD	USD 6,000	(NTD 1,141)
Forward foreign exchange - Buy	Advance booking USD to sell NTD	USD 3,500	(NTD 319)
Forward foreign exchange - Sell	Advance booking EUR to buy USD	EUR 800	(NTD 722)
Forward foreign exchange - Sell	Advance booking AUD to buy USD	AUD 3,250	(NTD 4,471)
Silver Star Developments Ltd.
Forward foreign exchange - Sell	Advance booking EUR to buy USD	EUR 2,200	(USD 79)
Mitac Australia Pty Ltd.
Forward foreign exchange - Buy	Advance booking USD to sell AUD	USD 100	(AUD 6)

June 30, 2020

Financial Instrument Item MiTAC Computing Technology Corp. Forward foreign exchange - Buy Advance booking USD to sell NTD Forward foreign exchange - Sell Advance booking USD to buy JPY MiTAC Digital Technology Corp. Forward foreign exchange - Buy Advance booking USD to sell NTD Forward foreign exchange - Sell Advance booking EUR to buy USD Forward foreign exchange - Sell Advance booking AUD to buy USD Silver Star Developments Ltd. Forward foreign exchange - Sell Advance booking EUR to buy USD Mitac Australia Pty Ltd. Forward foreign exchange - Buy Advance booking USD to sell AUD	Notional Amount (in thousands) USD 39,000 USD 1,800 USD 4,000 EUR 200 AUD 500 EUR 2,200 USD 300	Fair Market Value (in thousands)
		(NTD 5,417) (NTD 231) (NTD 846) (NTD 177) (NTD 167) (USD 54) (AUD 14)

~36~

- (16) Long term borrowings

Long-term borrowings
June30,2021 December31,2020 Unsecured bank borrowings 912,220 $ 910,634 $ Less: Current portion (shown as ‘other current liabilities’) 155,018) ( 47,268) ( 757,202 $ 863,366 $ Interest rate range (Note) 0.49%~0.5% 0.49%~1% Expiry date 2024.10.15~ 2026.10.15 2024.10.15~ 2026.10.15	June30,2020 791,561 $ - 791,561 $
	0.49%~0.5%
	2024.10.15~ 2026.10.15

Note: The abovementioned interest rates are the interest rates after obtaining the government project grants.

(17) Pensions

A. Defined benefit plan
(a) The Company’s domestic subsidiaries have a defined benefit pension plan in accordance with the Labor Standards Law, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company’s and its domestic subsidiaries contribute monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company’s domestic subsidiaries would assess the balance in the aforementioned labor pension reserve account by the end of December 31, every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method, to the employees expected to be qualified for retirement next year, the Company’s domestic subsidiaries will make contributions to cover the deficit by next March.
(b) For the aforementioned pension plan, the Company’s domestic subsidiaries recognized pension costs of $2,075, $2,051, $4,130 and $4,177 for the three months and six months ended June 30, 2021 and 2020, respectively.
(c) Expected contributions to the defined benefit pension plans of the Company’s domestic subsidiaries for the year ending December 31, 2022 amount to $8,244.
B. Defined contribution plans
(a) Effective July 1, 2005, the Company’s domestic subsidiaries have established a defined

~37~

contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality. Under the New Plan, Company’s domestic subsidiaries contribute monthly an amount not lower than 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment.

(b)The Group’s Mainland China subsidiaries have a defined contribution plan. Monthly contributions to an independent fund administered by the government in accordance with the pension regulations in the People’s Republic of China (PRC) are based on certain percentages of employees’ monthly salaries and wages. Other than the monthly contributions, the Group has no further obligations.
(c) The pension costs under the defined contribution pension plans of the Group for the three months and six months ended June 30, 2021 and 2020 were $53,445, $38,423, $104,596 and $82,528, respectively.
(18) Provisions

Warranty

Analysis of total provisions: At January 1 Additional provisions Used during the period Effects of foreign exchange At June 30 Current Non-current	June 30, 2021 119,667 $ 130,007 $	2021 256,074 $ 45,170 50,840) ( 730) ( 249,674 $ December 31,2020 132,169 $ 123,905 $	2020 252,306 $ 48,373 43,313) ( 407) ( 256,959 $ June 30,2020 143,068 $ 113,891 $

Analysis of total provisions:

(19) Share capital

A. As of June 30, 2021, the Company’s authorized capital was $15,000,000, consisting of 1.5 billion shares, and the paid-in capital was $12,065,568 with a par value of $10 dollars per share.

Movements in the number of the Company’s ordinary shares outstanding are as follows:

Unit: in thousands of shares

	Unit:	in thousands of shares
Outstanding shares as of January 1 Disposal of the Company’s treasury share by subsidiaries Outstanding shares as of June 30	2021 1,195,178 - 1,195,178	2020
		1,061,382 4,516
		1,065,898

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B. Treasury shares

(a) Reason for share reacquisition and movements in the number of the Company’s treasury shares are as follows:

shares are as follows:
Name of company holding the shares Subsidiary - Tsu Fung Investment Corp. Subsidiary - SSDL Name of company holding the shares Subsidiary - Tsu Fung Investment Corp. Subsidiary - SSDL Name of company holdingthe shares Subsidiary - Tsu Fung Investment Corp. Subsidiary - SSDL	Reason for reacquisition Stock conversion " Reason for reacquisition Stock conversion " Reason for reacquisition Stock conversion "	Number of shares Carrying (shares in thousands) amount 9,250 162,874 $ 2,128 77,002 June 30, 2021 Number of shares Carrying (shares in thousands) amount 9,250 162,874 $ 2,128 77,002 December 31,2020 Number of shares Carrying (shares in thousands) amount 9,484 187,031 $ 1,900 77,002 June 30,2020
		Number of shares (shares in thousands) 9,484 1,900

(b) Pursuant to the R.O.C. Securities and Exchange Act, the number of shares bought back as treasury shares should not exceed 10% of the number of the Company’s issued and outstanding shares and the amount bought back should not exceed the sum of retained earnings, paid-in capital in excess of par value and realized capital surplus.
(c) Pursuant to the R.O.C. Securities and Exchange Act, treasury stock should not be pledged as collateral and is not entitled to dividends.
(d) Pursuant to the R.O.C. Securities and Exchange Act, treasury shares should be reissued to the employees within five years from the reacquisition date and shares not reissued within the five-year period are to be retired. Treasury shares to enhance the Company’s credit rating and the stockholders’ equity should be retired within six months of acquisition.
(e) In accordance with the “Rule No. Financial-Supervisory-Commission, Securities and Futures Bureau, 1010047490,” the Company shall not appropriate special reserve proportionately to the shareholding ratio for the difference of ending market price below the carrying amount of the parent’s stock held by the subsidiaries. If the market price reverses subsequently, the reversal amount shall be appropriated as special reserve proportionately to the shareholding ratio.

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(f) For the six months ended June 30, 2020, the subsidiary, Tsu Fung Investment Corp. disposed

4,516 thousand shares of the Company amounting to $155,237.

(20) Capital surplus

4,516 thousand shares of the Company amounting to $155,237. Capital surplus	4,516 thousand shares of the Company amounting to $155,237. Capital surplus
Net equity of associates and Treasury joint ventures Changes in Share stock accounted for using ownership interests Employee premium transaction equitymethod in subsidiaries stock options Others At January 1, 2021 21,571,329 $ 457,198 $ 1,205,361 $ 609 $ 346,814 $ 1,100 $ Subsidiaries received cash dividends paid by the parent company - 11,379 - - - - Changes from associates and joint ventures accounted for using the equity method - - 1,797 - - - Recognition of dividends unclaimed by the subsidiaries' shareholders dividends transferred to capital surplus - - - - - 378 At June 30, 2021 21,571,329 $ 468,577 $ 1,207,158 $ 609 $ 346,814 $ 1,478 $ Net equity of associates and Treasury joint ventures Changes in Share stock accounted for using ownership interests Employee premium transaction equitymethod in subsidiaries stock options Others At January 1, 2020 21,571,329 $ 362,997 $ 1,118,253 $ 609 $ 346,814 $ - $ Changes from associates and joint ventures accounted for using the equity method - 66,183 - - - - Disposal of company’s share by subsidiaries recognized as treasury share transactions - - 58,738 - - - Recognition of dividends unclaimed by the subsidiarie's shareholders dividends transferred to capital surplus - - - - - 378 At June 30, 2020 21,571,329 $ 429,180 $ 1,176,991 $ 609 $ 346,814 $ 378 $		Total 23,582,411 $ 11,379 1,797 378 23,595,965 $ Total 23,400,002 $ 66,183 58,738 378 23,525,301 $

			23,400,002 $ 66,183 58,738 378
	378 $		23,525,301 $

Pursuant to the R.O.C. Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paidin capital each year. Capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

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(21) Retained earnings

A. Under the Company’s Articles of Incorporation, the current year’s earnings, if any, shall first be used to pay all taxes and offset prior years’ accumulated deficit and then 10% of the remaining amount shall be set aside as legal reserve. Special reserve shall also be set aside or reversed pursuant to the regulations. Appropriation of the remainder along with prior year’s accumulated unappropriated retained earnings shall be proposed by the Board of Directors, and shall be resolved by the stockholders when they are appropriated by issuing new shares. If the appropriation of retained earnings was appropriated in the form of cash, the appropriation should be in line with Article 240-5 of the Company Act, as resolved by a majority vote at a meeting of Board of Directors attended by two-thirds of the total number of directors, and reported to the shareholders’ meeting.
B. Earnings appropriation ratio and cash dividends ratio are decided by the Board of Directors, taking into account the Company’s financial structure, future capital requirements and profitability, and cash dividends shall account for at least 10% of the total dividends appropriated.
C. Except for covering accumulated deficit or issuing new stocks or cash to shareholders in proportion to their share ownership, the legal reserve shall not be used for any other purpose. The use of legal reserve for the issuance of stocks or cash to shareholders in proportion to their share ownership is permitted, provided that the distribution of the reserve is limited to the portion in excess of 25% of the Company’s paid-in capital.
In line with Article 241 of the Company Act, all or part of the legal reserve and capital reserve could be appropriated as cash dividends as resolved by a majority vote at a meeting of Board of Directors attended by two-thirds of the total number of directors, and reported to the shareholders’ meeting.
D. In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When debit balance on other equity items is reversed subsequently, the reversed amount could be included in the distributable earnings.
E. The appropriation of 2020 and 2019 earnings had been resolved at the shareholders’ meeting on July 16, 2021 and May 28, 2020. Details are summarized below:

For the year ended December 31, 2020 For the year ended December 31, 2019

Legal reserve Reversal of special reserve Cash dividend Stock dividend Total	Dividend per share Dividend per share Amount (in dollars) Amount (in dollars) 293,325 $ 283,976 $ - 12,265) ( 1,206,557 1.0 $ 1,077,283 1.0 $ - - 1,292,739 1.2 1,499,882 $ 1.0 $ 2,641,733 $ 2.2 $

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F. The amount of cash dividends distributed under the appropriation of 2020 and 2019 earnings had been resolved at the Board of Directors’ meeting on March 8, 2021 and February 27, 2020, respectively, and reported to the shareholders’ meeting.

(22) Other equity items

Other equity items
					2021
			Unrealised
			gains (losses)		Currency
			on valuation		translation			Total
At January 1		$	3,546,733	($	1,803,450)		$	1,743,283
Reclassified to profit or loss
upon disposal
- Group			-		8,033			8,033
Reclassified to retained earnings
upon disposal
- Group	(		150)		-	(		150)
- Associates	(		5,153)		-	(		5,153)
Revaluation
- Group			1,097,267		-			1,097,267
- Associates			23,593		-			23,593
Currency translation differences:
- Group			-	(	520,776)	(		520,776)
- Associates			-		16,142			16,142
At June 30		$	4,662,290	($	2,300,051)		$	2,362,239
					2020
			Unrealised
			gains (losses)		Currency
			on valuation		translation			Total
At January 1	$		1,753,427	($	1,081,728)	$		671,699
Reclassified to profit or loss
upon disposal
- Group			-		588			588
Reclassified to retained earnings
upon disposal
- Group			117		-			117
- Associates	(		1,176)		-	(		1,176)
Revaluation
- Group			452,107		-			452,107
- Associates			16,277		-			16,277
Currency translation differences:
- Group			-	(	379,268)	(		379,268)
- Associates			-	(	485,027)	(		485,027)
At June 30	$		2,220,752	($	1,945,435)	$		275,317

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(23) Operating revenue

Operating revenue
			For the three months		For the three months
				ended		ended
				June 30, 2021		June 30,2020
Revenue from contracts with customers			$	12,042,720	$	10,583,775
			For the six months		For the six months
				ended		ended
				June 30, 2021		June 30,2020
Revenue from contracts with customers			$	23,470,240	$	19,267,340
A. Disaggregation of revenue	from contracts with customers
			For the three months		For the three months
				ended		ended
				June 30,2021		June 30,2020
Cloud computing product			$	9,943,407	$	8,509,178
Automotive electronics and AIoT product				1,174,857		1,129,333
Others				924,456		945,264
			$	12,042,720	$	10,583,775
			For the six months		For the six months
				ended		ended
				June 30,2021		June 30,2020
Cloud computing product			$	19,407,077	$	15,301,372
Automotive electronics and AIoT product				2,270,120		2,367,118
Others				1,793,043		1,598,850
			$	23,470,240	$	19,267,340
B. Contract liabilities
The Group has recognised	the following revenue-related contract liabilities:
	June 30,	2021	December 31,2020			June 30,2020
Contract liabilities
– sales of goods	$	305,486	$	122,771	$	313,083
Contract liabilities
– others		458		5,095		2,402
	$	305,944	$	127,866	$	315,485

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(24) Interest income

Interest income
Other income Interest income from bank deposits Interest income from financial assets measured at amortised cost Total Interest income from bank deposits Interest income from financial assets measured at amortised cost Total Rent revenue Dividend income Other income Total Rent revenue Dividend income Other income Total	For the three months ended June 30,2021 14,413 $ 249 14,662 $ For the six months ended June 30, 2021 23,388 $ 573 23,961 $ For the three months ended June 30,2021 27,479 $ 156,100 110,098 293,677 $ For the six months ended June 30,2021 54,892 $ 184,021 129,415 368,328 $	For the three months ended June 30,2020 12,422 $ 566 12,988 $ For the six months ended June 30, 2020
		23,690 $ 2,122
		25,812 $
		For the three months ended June 30,2020
		24,548 $ 39,616 12,418
		76,582 $
		For the six months ended June 30,2020
		49,192 $ 67,918 36,646
		153,756 $

(25) Other income

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(26) Other gains and losses

Other gains and losses
		For the three months			For the three months
			ended			ended
			June 30,2021			June 30,2020
Gains on disposals of property, plant and	$		1,340	$		318
equipment
Gains (losses) on disposal of investments			1,002,399	(		202)
Gains on disposal of non-current assets held for
sale			745,748			-
Net currency exchange gains			166			20,593
Gains on financial assets/liabilities at
fair value through profit or loss			11,034			13,612
Other losses	(		9,545)	(		11,573)
Total	$		1,751,142	$		22,748
			For the six months			For the six months
			ended			ended
			June 30,2021			June 30,2020
Gains on disposals of property, plant and	$		1,603	$		1,202
equipment
Gains (losses) on disposal of investments			998,297	(		588)
Gains on disposal of non-current assets held
for sale			745,748			-
Net currency exchange (losses) gains	(		6,058)			37,454
Gains on financial assets/liabilities at
fair value through profit or loss			16,320			8,094
Other losses	(		18,118)	(		20,016)
Total	$		1,737,792	$		26,146
Financial costs
		For the three months			For the three months
			ended			ended
			June 30,2021			June 30,2020
Interest expense on bank borrowings	$		7,999	$		8,627
Interest expense on lease liabilities			870			1,218
	$		8,869	$		9,845
			For the six months			For the six months
			ended			ended
			June 30,2021			June 30,2020
Interest expense on bank borrowings	$		13,747	$		28,238
Interest expense on lease liabilities			1,791			2,503
	$		15,538	$		30,741

(27) Financial costs

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(28) Expense by nature

Expense by nature
Employee benefit expenses Employee benefit expense Depreciation charges on property, plant and equipment, investment property and right-of-use assets Amortization charges Total Employee benefit expense Depreciation charges on property, plant and equipment, investment property and right-of-use assets Amortization charges Total Wages and salaries Labor and health insurance fees Pension costs Other personnel expenses Wages and salaries Labor and health insurance fees Pension costs Other personnel expenses	For the three months ended June 30,2021 1,364,382 $ 234,701 22,954 1,622,037 $ For the six months ended June 30, 2021 2,721,253 $ 465,054 46,922 3,233,229 $ For the three months ended June 30,2021 1,187,781 $ 76,205 55,520 44,876 1,364,382 $ For the six months ended June 30,2021 2,376,614 $ 145,189 108,726 90,724 2,721,253 $	For the three months ended June 30,2020 1,397,403 $ 224,891 23,615 1,645,909 $ For the six months ended June 30,2020
		2,796,755 $ 448,247 45,153
		3,290,155 $
		For the three months ended June 30,2020
		1,238,150 $ 76,505 40,474 42,274
		1,397,403 $
		For the six months ended June 30,2020
		2,462,719 $ 164,544 86,705 82,787
		2,796,755 $

(29) Employee benefit expenses

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A. According to the amended Articles of Incorporation, the profit (pre-tax profit before deduction of employees’ compensation and directors’ remuneration) of the current year shall be distributed as employees’ compensation and directors’ remuneration, which will be resolved by the Board of Directors. The ratio shall not be lower than 0.1% for employees and not be higher than 1% for directors. If a company has an accumulated deficit, earnings should be reserved to cover losses. Employees’ compensation can be distributed by stock or dividends, and employees must be working for the Company. The Chairman of the Board is authorised to set the qualification requirements.
B. For the six months ended June 30, 2021 and 2020, employees’ compensation was accrued at 0.1% of gain on pre-tax profit before deduction of employees’ compensation and directors’ remuneration. Directors’ remuneration were accrued under 1% of gain on pre-tax profit before deduction of employees’ compensation and directors’ remuneration.
C. For the three months and six months ended June 30, 2021 and 2020, employees’ compensation were accrued at $2,939, $587, $3,634 and $1,105, respectively; and directors’ remuneration were accrued at $1,248, $1,248, $2,496 and $2,496, respectively. The aforementioned amounts were recognised in salary expenses. Employees’ cash bonus and directors’ remuneration of 2020 and 2019 as resolved at the Board of Directors of the Company were in agreement with those amounts recognised in the 2020 and 2019 consolidated financial statements.
D. Information about employees’ compensation and directors’ remuneration of the Company as resolved by the Board of Directors will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.
(30) Income tax
A. Income tax expense

Components of income tax expense:

		For the three months		For the three months
		ended		ended
		June 30,2021		June 30,2020
Current tax:
Current tax on profits for the period	$	275,455	$	31,412
Tax on undistributed surplus earnings		-		9,901
Prior year income tax overestimation	(	55,071)	(	6,326)
Total current tax		220,384		34,987
Deferred tax:
Origination and reversal of temporary
differences		208,935		7,007
Total deferred tax		208,935		7,007
Income tax expense	$	429,319	$	41,994

~47~

		For the six months		For the six months
		ended		ended
		June 30,2021		June 30,2020
Current tax:
Current tax on profits for the period	$	305,413	$	66,678
Tax on undistributed surplus earnings		-		9,901
Prior year income tax overestimation	(	55,072)	(	6,326)
Total current tax		250,341		70,253
Deferred tax:
Origination and reversal of temporary
differences		204,844		5,371
Total deferred tax		204,844		5,371
Income tax expense	$	455,185	$	75,624

B. The Company’s income tax returns through 2016 have been assessed and approved by the Tax Authority.

(31) Earnings per share

Authority. Earnings per share
Weighted average number of ordinary Amount shares outstanding Earnings per share Basic earnings per share after tax (shares in thousands) (in dollars) Profit attributable to ordinary shareholders of the parent 2,948,580 $ 1,195,178 2.47 $ Diluted earnings per share Profit attributable to ordinary shareholders of the parent 2,948,580 $ Less: Effect of dilutive potential common stocks issued by investee companies 22,791) ( Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - 132 Net income attributable to common stockholders plus dilutive effect of common stock equivalents 2,925,789 $ 1,195,310 2.45 $ For the three months ended June 30, 2021	For the three months ended June 30, 2021
		Weighted average number of ordinary shares outstanding (shares in thousands) 1,195,178 132 1,195,310	Earnings per share (in dollars)
			2.47 $
			2.45 $

~48~

For the three months ended June 30, 2020

For the t	hree months ended June 30,2020	0,2020
Amount Basic earnings per share after tax Profit attributable to ordinary shareholders of the parent 596,115 $ Diluted earnings per share Profit attributable to ordinary shareholders of the parent 596,115 $ Less: Effect of dilutive potential common stocks issued by investee companies 5,530) ( Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - Net income attributable to common stockholders plus dilutive effect of common stock equivalents 590,585 $ Amount Basic earnings per share after tax Profit attributable to ordinary shareholders of the parent 3,624,913 $ Diluted earnings per share Profit attributable to ordinary shareholders of the parent 3,624,913 $ Less: Effect of dilutive potential common stocks issued by investee companies 40,154) ( Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - Net income attributable to common stockholders plus dilutive effect of common stock equivalents 3,584,759 $ For the	Weighted average number of ordinary shares outstanding Earnings per share (shares in thousands) (in dollars) 1,193,806 0.50 $ 34 1,193,840 0.49 $ six months ended June 30,2021	Earnings per share (in dollars) 0.50 $ 0.49 $
	Weighted average number of ordinary shares outstanding (shares in thousands) 1,195,178 167 1,195,345 $	Earnings per share (in dollars)
		3.03 $
		3.00 $

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----- Start of picture text -----

For the six months ended June 30, 2020
Weighted average
number of ordinary
Amount shares outstanding Earnings per share
Basic earnings per share after tax (shares in thousands) (in dollars)
Profit attributable to ordinary shareholders
of the parent $ 1,098,361 1,192,120 $ 0.92
Diluted earnings per share
Profit attributable to ordinary shareholders
of the parent $ 1,098,361
Less: Effect of dilutive potential common
stocks issued by investee companies ( 9,540)
Assumed conversion of all dilutive
potential ordinary shares
Employees’ compensation - 62
Net income attributable to common
stockholders plus dilutive effect of
common stock equivalents $ 1,088,821 $ 1,192,182 $ 0.91
----- End of picture text -----

A. Basic earnings per share is calculated with the gain or loss attributable to the shareholders of the ordinary shares issued by the Company, divided with outstanding weighted average ordinary shares during the period, and deducted with weighted average treasury shares.
B. For the six months ended June 30, 2020, the outstanding weighted average shares was retrospectively adjusted based on retained earnings capitalization ratio in 2020.

(32) Transactions with non-controlling interest

The Group’s subsidiary, MiTAC Computing Technology Corp. and the non-controlling interest increased their investment in the subsidiary, Hyve Design Solutions Corporation, in January 2020 proportionally to their interests. The amount of $90,150 was invested by the non-controlling interest.

(33) Supplemental cash flow information

Financing activities with partial cash payments ：

			For the	six months			For the	six months
			ended				ended
			June	30,2021			June	30,2020
Declared cash dividends - the Company	$			1,206,557	$			1,077,283
Declared cash dividends - subsidiaries				831				4,463
Less: Subsidiaries received cash
dividends paid by the parent
company	(			11,379)				-
Dividends payable				-	(			1,077,283)
Cash paid during the period		$		1,196,009		$		4,463

~50~

(34) Changes in liabilities from financing activities

At January 1, 2021 Changes in cash flow Impact of changes in foreign exchange rate Changes in other non- cash items At June 30, 2021	Short-term borrowings	Guarantee deposit received	Lease liabilities	Long-term borrowings (including current portion)	Liabilities from financing activities-gross
	1,443,851 $ 1,889,710 3,190) ( - 3,330,371 $	23,205 $ 2,515 245) ( - 25,475 $	231,208 $ 21,971) ( 2,863) ( 2,861 209,235 $	910,634 $ 2,095 509) ( - 912,220 $	2,608,898 $ 1,872,349 6,807) ( 2,861 4,477,301 $

At January 1, 2020 Changes in cash flow Impact of changes in foreign exchange rate Changes in other non- cash items At June 30, 2020	Short-term borrowings	Guarantee deposit received	Lease liabilities Long-term borrowings (including current portion)		Dividends payable	Liabilities from financing activities-gross
	3,803,871 $ 1,904,596) ( 4,981) ( - 1,894,294 $	23,645 $ 2,432) ( 321) ( - 20,892 $	189,228 $ 791,561 $ 31,806) ( - 1,468) ( - 14,304 - 170,258 $ 791,561 $		- $ - - 1,077,283 1,077,283 $	4,808,305 $ 1,938,834) ( 6,770) ( 1,091,587 3,954,288 $

7. RELATED PARTY TRANSACTIONS

(1) Names of related parties and relationship

Names of related parties Relationship with the Group Getac Technology Corp. and subsidiaries Associate Synnex Corp. and subsidiaries Associate Infopower Technologies Ltd. Associate Loyal Fidelity Aerospace Co., Ltd. Associate Synnex Technology International Corp. and Common Chairman subsidiaries Harbinger Venture Management Company Ltd. Common Chairman Lien Hwa Industrial Holdings Corp. and subsidiaries Common Chairman UPC Technology Corp. Common Chairman ShenTong Information Co., Ltd. and subsidiaries The Group’s Chairman was this company’s director Hyve Design Solutions Corporation and subsidiaries Associate (Note) Note: It was formerly a subsidiary of the Group and became an associate of the Group since August 19, 2020.

~51~

(2) Significant related party transactions and balances

A. Operating revenue:

(a)

Sales of goods: -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Sales of services: -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Total Sales of goods: -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Sales of services: -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Total	For the three months ended June 30,2021 168,844 $ 16,291 9,608 194,743 141 1,551 - 1,692 196,435 $ For the six months ended June 30,2021 406,479 $ 33,102 10,408 449,989 290 4,057 - 4,347 454,336 $	For the three months ended June 30,2020
		271,060 $ 16,067 203
		287,330
		90,366 689 32
		91,087 378,417 $
		For the six months ended June 30,2020
		828,326 $ 27,831 374
		856,531
		179,851 1,390 32
		181,273
		1,037,804 $

(b) The selling price to related parties is determined based on the economic environment and market competition in the region of the related party.

(c) The Group’s term of credit for related parties is the same with third party clients. The payment is generally due around 3 months after delivery.

~52~

B. Purchases:

(a)

Purchases of goods: -Associates -Other related parties - Synnex Techonology International Corp. and subsidiaries Total Purchases of goods: -Associates -Other related parties - Synnex Techonology International Corp. and subsidiaries Total	For the three months ended June 30,2021 3,655 $ 21,134 24,789 $ For the six months ended June 30,2021 11,952 $ 69,770 81,722 $	For the three months ended June 30,2020
		27,587 $ 136,439
		164,026 $
		For the six months ended June 30,2020
		37,499 $ 417,706
		455,205 $

(b) The purchase price from related parties cannot be compared with the prices to third parties due to differences in product specifications.

~53~

C. Receivables from related parties:

D. Payables to related parties: Accounts receivable: -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Other receivables - others: -Associates-Getac Technology Corp. and subsidiaries -Associates-Synnex Corp. and subsidiaries -Associates-Others -Other related parties Subtotal Total Accounts payable: -Associates -Other related parties - Synnex Technology International Corp. and subsidiaries Subtotal Other payables: -Associates -Other related parties Subtotal Total	June 30,2021 137,097 $ 493 212 137,802 19,038 - 1,489 2,259 22,786 160,588 $ June 30,2021 329 $ 47,372 47,701 4,772 1,993 6,765 54,466 $	December 31,2020 215,717 $ 70 173 215,960 22,203 335 1,324 6,723 30,585 246,545 $ December 31,2020 6,483 $ 13,739 20,222 3,344 3,603 6,947 27,169 $	June 30,2020
			321,692 $ 1,023 214 $ 322,929 19,799 2,879 62 2,463
			25,203
			348,132 $
			June 30,2020
			15,206 $ 389,577
			404,783
			102,623 2,913
			105,536
			510,319 $

~54~

E. Property transactions:

Acquisition of property, plant and equipment:

	For the three months ended	For the three months ended	For the three months ended	For the three months ended
		June 30,2021		June 30,2020
Associates	$	-	$	1,778
Other related parties		1,131		118
Total	$	1,131	$	1,896
	For the six months ended		For the six months ended
		June 30,2021		June 30,2020
Associates	$	2,635	$	1,778
Other related parties		1,131		241
Total	$	3,766	$	2,019

－
F. Lease transactions leasee
(a) The Group leases buildings from Getac Technology Corp. and subsidiaries. Rental contracts are typically made for periods from years 2019 to 2023.
(b) Lease liabilities
- (i) Outstanding balance:

	June 30,2021	December	December	31, 2020	31, 2020	June 30,2020	June 30,2020
Associates	26,728 $ $			32,101		$	35,334
(ii) Interest expense
	For the three months ended				For the three months ended
		June 30,	2021			June 30,	2020
Associates	$			440	$		552
	For the six months ended				For the six months ended
		June 30,	2021			June 30,	2020
Associates	$			886	$		1,152
Lease transactions`－`lessor
	For the three months		ended	For	the three months		ended
	June 30,2021				June 30,2020
Rent income
Associates	$	10,412		$			7,776
Other related parties			367				368
Total	$	10,779		$			8,144

－
G. Lease transactions lessor

~55~

Rent income Associates Other related parties Total

	For the six months ended		For the six months ended
	June 30,2021		June 30,2020
$	20,797	$	15,647
	729		708
$	21,526	$	16,355

H. Expenses

Key management compensation Associates Other related parties Total Associates Other related parties Total Salaries and other short-term employee benefits Post-employment benefits Total Salaries and other short-term employee benefits Post-employment benefits Total	For the three months ended June 30,2021 267 $ 777 1,044 $ For the six months ended June 30,2021 1,786 $ 923 2,709 $ For the three months ended June 30,2021 5,287 $ 144 5,431 $ For the six months ended June 30,2021 29,551 $ 288 29,839 $	For the three months ended June 30,2020
		47,059 $ 933
		47,992 $
		For the six months ended June 30,2020
		72,723 $ 2,121
		74,844 $
		For the three months ended June 30,2020
		5,119 $ 142
		5,261 $
		For the six months ended June 30, 2020
		31,252 $ 283
		31,535 $

(3) Key management compensation

~56~

8. PLEDGED ASSETS

The Group’s assets pledged as collateral are as follows:

==> picture [508 x 141] intentionally omitted <==

----- Start of picture text -----

Book Value
Pledged asset June 30, 2021 December 31, 2020 June 30, 2020 Purpose
$ 10,181 $ 10,253 $ 10,139 Guarantee deposit for lease
Time deposits (shown as "financial
assets at amortised cost")
Time deposits (shown as "financial - 8,754 8,529 Customs guarantee
assets at amortised cost")
Time deposits (shown as "financial Guarantee deposit for letter of
33,618 25,000 25,000
assets at amortised cost") guarantee for customs duties
Time deposits (shown as “financial Guarantees deposit for
- -
assets at amortised cost”) 306,202 borrowings
$ 350,001 $ 44,007 $ 43,668
----- End of picture text -----

9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNISED CONTRACT

COMMITMENTS

(1) Contingencies

None.

(2) Commitments

Capital expenditure contracted but not provided are as follows:

June 30, 2021 December 31, 2020 June 30, 2020 Property, plant and equipment $ - $ 60,288 $ 95,601

10. SIGNIFICANT DISASTER LOSS

None.

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

None.

12. OTHERS

(1) Capital management

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital.

~57~

(2) Financial instruments

A. Financial instruments by category

nancial instruments Financial instruments by category
Financial assets Financial assets at fair value through profit or loss Financial assets mandatorily measured at fair value through profit or loss Financial assets at fair value through other comprehensive income Designation of equity instrument Financial assets at amortised cost/ Loans and receivables Cash and cash equivalents Financial assets at amortised cost Notes receivable Accounts receivable Accounts receivable - related parties Other receivables Guarantee deposits Financial liabilities Financial liabilities at fair value through profit or loss Financial liabilities held for trading Financial liabilities at amortised cost Short-term borrowings Accounts payable Accounts payable - related parties Other accounts payable Guarantee deposits Long-term borrowings (including current portion) Lease liabilities	June 30,2021 25,480 $ 8,492,233 $ 7,521,089 $ 350,001 10,714 7,771,017 137,802 84,617 22,542 15,897,782 $ 14,744 $ 3,330,371 $ 7,056,853 47,701 3,588,664 25,475 912,220 14,961,284 $ 209,235 $	December 31,2020 6,107 $ 7,298,592 $ 5,805,297 $ 44,007 31,689 4,982,050 215,960 60,168 23,600 11,162,771 $ 11,691 $ 1,443,851 $ 6,662,560 20,222 3,366,781 23,205 910,634 12,427,253 $ 231,208 $	June 30,2020
			30,053 $
			6,108,791 $
			4,482,531 $ 68,814 53,344 7,540,219 322,929 82,772 25,281
			12,575,890 $
			8,723 $
			1,894,294 $ 7,052,549 404,783 4,428,416 20,892 791,561
			14,592,495 $
			170,258 $

~58~

B. Financial risk management policies

There was no significant change in the reporting period. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2020.
C. Significant financial risks and degrees of financial risks
(a)Market risk

Foreign exchange risk

i. The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: NTD; other certain subsidiaries’ functional currency: USD, EUR, AUD, JPY and CNY). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations are as follows:

June 30, 2021

(Foreign currency: functional currency) Financial assets Monetary items USD:NTD USD:CNY Non-monetary items CNY:USD Financial liabilities Monetary items USD:NTD USD:CNY	Foreign curency amount (In thousands) 518,919 $ 80,298 84,625 598,961 165,710	Exchange rate 27.860 6.466 0.155 27.860 6.466	Book value (NTD)
			14,457,089 $ 2,237,113 364,650 16,687,052 4,616,689

~59~

Foreign curency amount Exchange (In thousands) rate 420,414 $ 28.480 127,552 6.507 80,935 0.154 462,736 28.480 154,042 6.507 December 31,2020 June 30, 2020	Foreign curency amount Exchange (In thousands) rate 420,414 $ 28.480 127,552 6.507 80,935 0.154 462,736 28.480 154,042 6.507 December 31,2020 June 30, 2020	Book value (NTD) 11,973,379 $ 3,632,690 354,254 13,178,719 4,387,124
Foreign curency amount (In thousands) 496,817 $ 74,153 77,097 570,815 141,224	Exchange rate 29.630 7.070 0.141 29.630 7.070	Book value (NTD)
		14,720,688 $ 2,197,156 323,115 16,913,235 4,184,460

ii. Total exchange (loss) gain, including realized and unrealized, arising from significant foreign exchange variation on the monetary items held by the Group for the three months and six months ended June 30, 2021 and 2020, amounted to $166, $20,593, $(6,058) and $37,454, respectively.

iii. When the exchange rates for USD, AUD, EUR, JPD and CNY to NTD and USD to CNY increased or decreased by 1%, with all other factors the same at June 30, 2021 and 2020, net loss before tax would increase or decrease by ($46,095) and ($41,799) for the six months ended Jun 30, 2021 and 2020, respectively.

~60~

Price risk

i. The Group’s equity securities, which are exposed to price risk, are the held financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. To manage its price risk arising from investments in equity securities, the Group diversifies its portfolio.
ii. The Group’s investments in equity securities comprise shares and open-end funds issued by the domestic or foreign companies. The prices of equity securities would change due to the change of the future value of investee companies. If the prices of these equity securities had increased/decreased by 1% with all other variables held constant, post-tax profit for the six months ended June 30, 2021 and 2020. Other components of equity would have increased/decreased by $84,922 and $61,088, respectively, as a result of other comprehensive income classified as equity investment at fair value through other comprehensive income.

Cash flow and fair value interest rate risk

i. The Group’s main interest rate risk arises from long-term and short-term borrowings with variable rates, which expose the Group to cash flow interest rate risk. For the six months ended June 30, 2021 and 2020, the Group’s borrowings at variable rate were mainly denominated in New Taiwan dollars and US Dollars.
ii. If the borrowing interest rate had increased/decreased by 0.01% with all other variables held constant, profit, net of tax for the six months ended June 30, 2021 and 2020 would have decreased /increased by $212 and $134, respectively. The main factor is that changes in interest expense result in floating-rate borrowings.
(b)Credit risk
i. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms, and the contract cash flows stated at amortised cost.
ii. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors.
iii. Individual risk limits are set based on internal or external factors in accordance with limits set by credit control manager. The utilisation of credit limits is regularly monitored.
iv. For banks and financial institutions, only the institutions with good credit quality are accepted as counterparties.
v. The default occurs when it expects that the contact payments cannot be recovered and are transferred to overdue receivables.

~61~

vi. The following indicators are used to determine whether the credit impairment of debt instruments has occurred:
(i) It becomes probable that the issuer will enter bankruptcy or other financial
- reorganization due to their financial difficulties;
(ii) The disappearance of an active market for that financial asset because of financial difficulties;
(iii) Default or delinquency in interest or principal repayments;
(iv) Adverse changes in national or regional economic conditions that are expected to cause a default.
vii. The Group classifies customers’ repayment ability in accordance with the contract term and macroeconomic forecast included in the forecastability and related industry information. The Group applies the modified approach using group methodology to estimate expected credit loss.
viii. The Group wrote-off the financial assets, which cannot be reasonably expected to be recovered, after initiating recourse procedures. However, the Group will continue executing the recourse procedures to secure their rights.
ix.The Group considered the forecastability to adjust historical and timely information to assess the default possibility of accounts receivable. As of June 30, 2021, December 31, 2020 and June 30, 2020, the loss rate methodology is as follows:

June 30,2021 Expected loss rate Value Allowance December 31,2020 Expected loss rate Value Allowance June 30,2020 Expected loss rate Value Allowance	GroupA 0% - 100% 416,926 $ 85,735 GroupA 10% - 100% 454,571 $ 85,151 GroupA 10% - 100% 363,759 $ 61,603	GroupB 0.012% - 0.7% 7,582,276 $ 4,648 GroupB 0.012% - 0.7% 4,834,921 $ 6,331 GroupB 0.014% - 0.7% 7,579,815 $ 18,823	Total
			7,999,202 $ 90,383 Total
			5,289,492 $ 91,482 Total
			7,943,574 $ 80,426

Group A: High-risk accounts: The evaluation module is based on payment records, financial indicators, contract fulfillment status, and related industry information. Group B: Low- and medium-risk accounts: Entities provide good payment records, strong prospects, transparent financials or collateral.

~62~

x. Movements in relation to the Group applying the modified approach to provide loss allowance for accounts receivable is as follows:

		2021
At January 1	$	91,482
Provision for impairment		527
Write-offs	(	862)
Effect of foreign exchange	(	764)
At June 30	$	90,383
		2020
At January 1	$	77,034
Provision for impairment		4,424
Write-offs	(	300)
Effect of foreign exchange	(	732)
At June 30	$	80,426

(c)Liquidity risk

i. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs.
ii. The table below analyses the Group’s non-derivative financial liabilities and net-settled or gross-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for nonderivative financial liabilities and to the expected maturity date for derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows.

Non-derivative financial liabilities:

June 30,2021 Short-term borrowings Accounts payable Other payables Lease liabilities Guarantee deposits Long-term borrowings	Less than 1year 3,332,286 $ 7,104,554 3,588,664 42,160 12,236 159,887	Between 1 and 2years - $ - - 36,837 1,189 240,904	Between 2 and 3years - $ - - 30,101 6,449 269,531	Over 3years
				- $ - - 124,225 5,601 253,773

~63~

December 31,2020 Short-term borrowings Accounts payable Other payables Lease liabilities Guarantee deposits Long-term borrowings June 30, 2020 Short-term borrowings Accounts payable Other payables Lease liabilities Guarantee deposits Long-term borrowings	Less than 1year 1,444,893 $ 6,682,782 3,366,781 38,661 8,257 52,075 Less than 1year 1,895,067 $ 7,457,332 4,428,416 31,167 4,812 3,908	Between 1 and 2years - $ - - 37,419 2,911 261,139 Between 1 and 2 years - $ - - 21,752 4,580 152,200	Between 2 and 3years - $ - - 35,154 6,615 249,203 Between 2 and 3years - $ - - 18,142 550 230,631	Over 3years
				- $ - - 132,940 5,422 361,425 Over 3years
				- $ - - 108,654 10,950 417,794

Derivative financial liabilities

As June 30, 2021, December 31, 2020 and June 30, 2020, the Group’s derivative financial liabilities mature within one year.

iii.The Group does not expect the timing of occurrence of the cash flows estimated through the maturity date analysis will be significantly earlier, nor expect the actual cash flow amount will be significantly different.

(3) Fair value information

A. The different levels that the inputs to valuation techniques are used to measure fair value of financial instruments have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices).
Level 3: Inputs for the asset or liability that are not based on observable market data.
B. Fair value information of investment property at cost is provided in Note 6(11).
C. Financial instruments not measured at fair value
Including the carrying amounts of cash and cash equivalents, financial assets at amortised cost, notes receivable, accounts receivable, other receivables, refundable deposits, short-term borrowings, notes payable, accounts payable, other payables, long-term borrowings and guarantee deposits received are approximate to their fair values.
D. The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities are as follows:

~64~

(a) The related information of natures of the assets and liabilities is as follows:

June 30, 2021 Level 1 Recurring fair value measurements Financial assets: Forward exchange contracts - $ Equity securities 4,649,004 Total 4,649,004 $ Recurring fair value measurements Financial liabilities: Forward exchange contracts - $ December 31, 2020 Level 1 Recurring fair value measurements Financial assets: Forward exchange contracts - $ Equity securities 3,892,858 Total 3,892,858 $ Recurring fair value measurements Financial liabilities: Forward exchange contracts - $ June 30, 2020 Level 1 Recurring fair value measurements Financial assets: Forward exchange contracts - $ Equity securities 3,095,662 Total 3,095,662 $ Recurring fair value measurements Financial liabilities: Forward exchange contracts - $	Level 2 25,480 $ 383,119 408,599 $ 14,744 $ Level 2 6,107 $ 283,970 290,077 $ 11,691 $ Level 2 30,053 $ 254,460 284,513 $ 8,723 $	Level 3 - $ 3,460,110 3,460,110 $ - $ Level 3 - $ 3,121,764 3,121,764 $ - $ Level 3 - $ 2,758,669 2,758,669 $ - $	Total 25,480 $ 8,492,233
			8,517,713 $
			14,744 $
			Total
			6,107 $ 7,298,592
			7,304,699 $
			11,691 $
			Total
			30,053 $ 6,108,791
			6,138,844 $
			8,723 $
Financial liabilities: Forward exchange contracts

(b) The methods and assumptions the Group used to measure fair value are as follows:
i. The instruments the Group used market quoted prices as their fair values (that is, Level 1) are listed below by characteristics:

Listed shares Open-end fund Market quoted price Closing price Net worth

~65~

ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques or by reference to counterparty quotes.
iii. When assessing non-standard and low-complexity financial instruments, the Group adopts valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market.
iv. The valuation of derivative financial instruments is based on valuation model widely accepted by market participants, such as present value techniques and option pricing models. Forward exchange contracts are usually valued based on the current forward exchange rate.
v. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs, for example, model risk or liquidity risk and etc. In accordance with the Group’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions.
vi. The Group takes into account adjustments for credit risk to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Group’s credit quality.
E. For the six months ended June 30, 2021 and 2020, there was no transfer between Level 1 and Level 2.
F. The following table presents the changes in Level 3 instruments as at June 30, 2021 and 2020:

January 1 Proceeds from capital reduction for the period Acquired in the period Gains recognised in other comprehensive income Effects of foreign exchange June 30	2021 2020 3,121,764 $ 2,485,297 $ - 966) ( 9,525 7,588 328,821 266,320 - 430 3,460,110 $ 2,758,669 $ Equitysecurities

~66~

G Investment department is in charge of valuation procedures for fair value measurements being categorized within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, and reviewing the information periodically.
H The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes significant unobservable inputs to valuation model used in Level 3 fair value measurements:

easurements:
Non-derivative equityinstrument: Unlisted shares Non-derivative equityinstrument: Unlisted shares Non-derivative equityinstrument: Unlisted shares	Fair value at June30,2021 $ 3,460,110 Fair value at December 31, 2020 $ 3,121,764 Fair value at June30,2020 $ 2,758,669	Valuation technique Net asset value Valuation technique Net asset value Valuation technique Net asset value	Significant unobservable input Net asset value Significant unobservable input Net asset value Significant unobservable input Net asset value	Range (weighted average) - Range (weighted average)	Relationship of inputs to fair value
					The higher the net asset value, the higher the fair value. Relationship of inputs to fairvalue The higher the net asset value, the higher the fair value. Relationship of inputs to fairvalue
				- Range (weighted average)
				-	The higher the net asset value, the higher the fair value.

I The Group has carefully assessed the valuation models and assumptions used to measure fair value; therefore, the fair value measurement is reasonable. However, use of different valuation models or assumptions may result in difference measurement. The following is the effect of profit or loss or of other comprehensive income from financial assets and liabilities categorized within Level 3 if the inputs used to valuation models have changed:

	June 30,2021	June 30,2021	June 30,2021
Recognisedin	Unfavourable change - $ profit or loss December	Recognised in other comprehensiveincome
Favourable change - $		Favourable change 34,601 $ 31,2020	Unfavourable change
			34,601 $
Recognisedin	Unfavourable change - $ profit or loss	comprehensiveincome Recognised in other
Favourable change - $		Favourable change 31,218 $	Unfavourable change
			31,218 $

~67~

June 30, 2020

Financialassets Input Equity instrument Net asset value	Change ±1%	Recognisedin	Unfavourable change - $ profit or loss	Recognised in other comprehensiveincome	Recognised in other comprehensiveincome
		Favourable change - $		Favourable change 27,587 $	Unfavourable change
					27,587 $

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

A. Loans to others: Please refer to table 1.
B. Provision of endorsements and guarantees to others: Please refer to table 2.
C. Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Please refer to table 3.
D. Acquisition or sale of the same security with the accumulated cost exceeding NT$300 million or 20% of the Company’s paid-in capital: Please refer to table 4.
E. Acquisition of real estate reaching NT$300 million or 20% of paid-in capital or more: None.
F. Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more: Please refer to table 5.
G. Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paidin capital or more: Please refer to table 6.
H. Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more: Please refer to table 7.
I. Trading in derivative instruments undertaken during the reporting periods: Please refer to Notes 6(2) and (15).
J. Significant inter-company transactions during the reporting periods: Please refer to table 8.

(2) Information on investees

Names, locations and other information of investee companies (not including investees in Mainland China): Please refer to table 9.

(3) Information on investments in Mainland China

A. Basic information: Please refer to table 10.
B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: Please refer to table 6 and table 10.

(4) Major shareholders information

Major shareholders information: Please refer to table 11.

14. SEGMENT INFORMATION

(1) General information

Management has determined the reportable operating segments based on the reports reviewed by the Chief Operating Decision-Maker that are used to make strategic decisions. The Group’s Chief Operating Decision-Maker manages business from the perspectives of cloud computing product business group and automotive electronics and AIoT business group.

~68~

The Group’s company organization, basis of department segmentation and principles for measuring segment information for the period were not significantly changed.

(2) Information about segment profit or loss, assets and liabilities

The segment information provided to the Chief Operating Decision-Maker for the reportable segments and reconciliations are as follows:

Cloud computing Item businessgroup Revenue 19,407,077 $ Segment gain (loss) 208,553 Cloud computing Item business group Revenue 15,301,372 $ Segment (loss) gain 39,994) (	Automotive electronics and AIoT businessgroup Others 2,270,120 $ 1,793,043 $ 50,022) ( 123,310) ( For the six months ended June 30, 2021 For the six months ended June 30, 2020

(3) Reconciliation for segment income (loss)

The revenue from external customers reported to the Chief Operating Decision-Maker is measured in a manner consistent with that in the statement of comprehensive income. A reconciliation of reportable segment income or loss to the income/(loss) before tax from continuing operations for the six months ended June 30, 2021 and 2020 is provided as follows:

		For the		For the
		six months ended		six months ended
Item		June 30,2021		June 30,2020
Income (loss) for reportable segments	$	35,221	($	13,306)
Unallocated:
Share of profits and losses from affiliates		1,929,480		945,190
and joint ventures accounted for using
the equity method
Dividend revenue		184,021		67,918
Interest revenue		23,961		25,812
Net currency exchange (loss) gain	(	6,058)		37,454
Gains (losses) on disposal of investments		998,297	(	588)
Gains on disposals of non-current assets		745,748		-
held for sale
Other income		168,574		44,377
Income before tax from operations	$	4,079,244	$	1,106,857

~69~

Table 1

Expressed in thousands of NTD (Except as otherwise indicated)

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Loans to others

For the six months ended June 30, 2021

No. `（`Note1`）`	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the six months ended June 30, 2021	Balance at June 30, 2021	Actual amount drawn down	Interest rate	Nature of loan `（`Note 2`）`	Amount of transactions with the borrower	Reason for short- term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party `（`Note 2`）`	Ceiling on total loans granted `（`Note 3`）`
													Item	Value
0	MiTAC Holdings Corp.	MiTAC International Corp.	Other receivables- related parties	Y	2,000,000 $	2,000,000 $	$ -	0.56%	2	$ -	Operations	- $	None	- $	4,306,805 $	8,613,611 $
0	MiTAC Holdings Corp.	MiTAC Computing Technology Corp.	Other receivables- related parties	Y	3,000,000	3,000,000	2,203,726	0.22%-0.45%	2	-	Operations	-	None	-	4,306,805	8,613,611
0	MiTAC Holdings Corp.	MiTAC Digital Technology Corp.	Other receivables- related parties	Y	1,000,000	1,000,000	10,308	0.26%	2	-	Operations	-	None	-	4,306,805	8,613,611
1	MiTAC International Corp.	MiTAC Holdings Corp.	Other receivables- related parties	Y	1,000,000	1,000,000	130,000	0.4798-0.6167%	2	-	Operations	-	None	-	4,051,950	8,103,900
1	MiTAC International Corp.	MiTAC Computing Technology Corp.	Other receivables- related parties	Y	2,900,000	2,900,000	1,047,536	0.21%-0.27%	2	-	Operations	-	None	-	4,051,950	8,103,900
1	MiTAC International Corp.	MiTAC Digital Technology Corp.	Other receivables- related parties	Y	2,000,000	1,000,000	278,600	0.22%-0.42%	2	-	Operations	-	None	-	4,051,950	8,103,900
1	MiTAC International Corp.	Shen-Tong Construction & Development Co., ltd.	Other receivables- related parties	Y	1,427	1,427	1,427	0	2	-	Operations	-	None	-	4,051,950	8,103,900
2	MiTAC Computing Technology Corp.	MiTAC Holdings Corp.	Other receivables- related parties	Y	1,120,000	1,120,000	1,120,000	0.6293%	2	-	Operations	-	None	-	1,500,263	1,500,263
3	MiTAC Digital Technology Corp.	MiTAC Holdings Corp.	Other receivables- related parties	Y	600,000	600,000	600,000	0.4798%-0.5337%	2	-	Operations	-	None	-	676,485	676,485
4	Silver Star Developments Ltd.	MiTAC International Corp.	Other receivables- related parties	Y	2,064,440	2,033,780	1,337,280	0	2	-	Operations	-	None	-	8,642,363	8,642,363
4	Silver Star Developments Ltd.	MiTAC Holdings Corp.	Other receivables- related parties	Y	2,864,008	2,864,008	2,214,034	0	2	-	Operations	-	None	-	43,211,815	43,211,815
4	Silver Star Developments Ltd.	Software Insights Ltd.	Other receivables- related parties	Y	28,390	-	-	0	2	-	Operations	-	None	-	43,211,815	43,211,815
4	Silver Star Developments Ltd.	Start Well Technology Ltd.	Other receivables- related parties	Y	873,171	852,516	852,516	0	2	-	Operations	-	None	-	43,211,815	43,211,815
4	Silver Star Developments Ltd.	MiTAC Benelux N.V.	Other receivables- related parties	Y	79,051	76,245	72,930	0	2	-	Operations	-	None	-	43,211,815	43,211,815
5	Tyan Computer Corp.(USA)	Mitac Information Systems Corp.	Other receivables- related parties	Y	214,013	208,950	208,950	2.83%	2	-	Operations	-	None	-	1,081,308	1,081,308
6	MiTAC Investment Holding Ltd.	MiTAC Technology (KunShan) Co., Ltd.	Other receivables- related parties	Y	43,840	43,090	43,090	3.85%	2	-	Operations	-	None	-	6,115,214	6,115,214
6	MiTAC Investment Holding Ltd.	MiTAC Information Systems (Kunshan) Co., Ltd.	Other receivables- related parties	Y	385,792	43,090	43,090	0%~4.3%	2	-	Operations	-	None	-	6,115,214	6,115,214

Table 1,Page 1

No. `（`Note1`）`	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the six months ended June 30, 2021	Balance at June 30, 2021	Actual amount drawn down	Interest rate	Nature of loan `（`Note 2`）`	Amount of transactions with the borrower	Reason for short- term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party `（`Note 2`）`	Ceiling on total loans granted `（`Note 3`）`
													Item	Value
7	MiTAC Research (ShangHai) Ltd.	MiTAC Information Systems (Kunshan) Co., Ltd.	Other receivables- related parties	Y	273,735 $	271,467 $	271,467 $	4.3%	2	-	Operations	- $	None	- $	934,978 $	934,978 $
7	MiTAC Research (ShangHai) Ltd.	MiTAC Investment Holding Ltd.	Other receivables- related parties	Y	276,192	-	-	0	2	-	Operations	-	None	-	934,978	934,978
8	Access Wisdom Holdings Ltd.	MiTAC Digital Technology Corp.	Other receivables- relatedparties	Y	31,389	30,646	30,646	0	2	-	Operations	-	None	-	39,833	39,833
9	Mio International Ltd.	MiTAC Digital Technology Corp.	Other receivables- related parties	Y	19,975	19,502	19,502	0	2	-	Operations	-	None	-	20,183	20,183
9	Mio International Ltd.	Access Wisdom Holdings Ltd.	Other receivables- related parties	Y	19,975	19,502	19,502	0	2	-	Operations	-	None	-	100,917	100,917
10	MiTAC Computer (Shunde) Corp.	MiTAC Information Systems (Kunshan) Co., Ltd.	Other receivables- related parties	Y	272,223	-	-	4.3%	2	-	Operations	-	None		5,639,581	5,639,581

Note 1: The numbers filled in for the loans provided by the Company or subsidiaries are as follows:

(1) The Company is ‘0’.

(2) The subsidiaries are numbered in order starting from ‘1’. Note 2: The nature of loan are as follows:

(1) Ongoing business

(2) Short-term financing

Note 3: (1) MiTAC Holdings Corp. (the Company)'s total borrowing amount of short-term financing should not exceed 20% of the net worth on the latest financial statements audited or reviewed by independent auditors. The borrowing amount for each borrowing company should not exceed 10% of the net worth of the Company.

(2) MiTAC International Corp. (the Company)'s total borrowing amount of short-term financing should not exceed 20% of the net worth on the latest financial statements audited or reviewed by independent auditors.

The borrowing amount for each borrowing company should not exceed 10% of the net worth of the Company.

(3) MiTAC Computing Technology Corp.’s short-term financing limit should not exceed 40% of the net worth on the latest financial statements audited.

(4) MiTAC Digital Technology Corp.’s short-term financing limit should not exceed 40% of the net worth on the latest financial statements audited.

(5) If Silver Star Developments Ltd. was lending to foreign subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 200% of the net worth on the latest financial statements audited by independent auditors.

(6) If Silver Star Developments Ltd. was lending to domestic subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 40% of the net worth on the latest financial statements audited by independent auditors. (7) The borrowing amount and the total borrowing amount of Tyan Computer Corp. (USA) lending to the ultimate parent company's direct and indirect wholly-owned foreign subsidiaries should not exceed 200% of the net worth on the latest financial statements audited by independent auditors.

(8) If MiTAC Holdings Corp. was lending to foreign subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 200% of the net worth on the latest financial statements audited by independent auditors. (9) If MiTAC Research (Shanghai) Ltd. was lending to foreign subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 200% of the net worth on the latest financial statements audited by independent auditors. (10) If Access Wisdom Holdings Ltd. was lending to domestic subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 40% of the net worth on the latest financial statements audited by independent auditors.

(11) If Mio International Ltd. was lending to foreign subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 200% of the net worth on the latest financial statements audited by independent auditors.

(12) If Mio International Ltd. was lending to domestic subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 40% of the net worth on the latest financial statements audited by independent auditors. (13) If MiTAC Computer (Shunde) Corp. was lending to foreign subsidiaries owned 100% directly and indirectly by the ultimate parent company, the borrowing amount to each borrowing company and the total borrowing amount should not be higher than 200% of the net worth on the latest financial statements audited by independent auditors.

Table 1,Page 2

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Provision of endorsements and guarantees to others For the six months ended June 30, 2021

Table 2

Number `（`Note 1`）`	Endorser/ guarantor	Party being endorsed/guaranteed	Party being endorsed/guaranteed	Limit on endorsements/ guarantees provided for a single party (Note 3)	Maximum outstanding endorsement/ guarantee amount as of June 30,2021	Outstanding endorsement/ guarantee amount at June 30,2021	Actual amount drawn down	Amount of endorsements/ guarantees secured with collateral	Ratio of accumulated endorsement/guarantee amount to net asset value of the endorser/guarantor company	Ceiling on total amount of endorsements/ guarantees provided `（`Note 3`）`	Provision of endorsements/ guarantees by parent company to subsidiary	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in Mainland China
		Companyname	Relationship with the endorser/ guarantor `（`Note 2`）`
0	MiTAC Holdings Corp.	Tyan Computer Corp.(USA)	2	21,534,027 $	199,745 $	195,020 $	195,020 $	$ -	0.45	21,534,027 $	Y	N	N
0	MiTAC Holdings Corp.	MiTAC Computing Technology Corp.	2	21,534,027	664,866	649,138	649,138	-	1.51	21,534,027	Y	N	N
0	MiTAC Holdings Corp.	MiTAC International Corp.	2	21,534,027	230	230	230	-	0.00	21,534,027	Y	N	N
0	MiTAC Holdings Corp.	MiTAC Digital Technology Corp.	2	21,534,027	3,805	3,715	3,715	-	0.01	21,534,027	Y	N	N
0	MiTAC Holdings Corp.	MiTAC Information Systems Corp.	2	21,534,027	513,630	501,480	-	-	1.16	21,534,027	Y	N	N

Note 1: The numbers filled in for the endorsements/guarantees provided by the Company or subsidiaries are as follows: (1) The Company is ‘0’.

(2) The subsidiaries are numbered in order starting from ‘1’.

Note 2: Relationship between the endorser/guarantor and the party being endorsed/guaranteed is classified into the following six categories; fill in the number of category each case belongs to: (1) Having business relationship

(2)The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed/guaranteed subsidiary. (3) The endorsed/guaranteed company owns directly and indirectly more than 50% voting shares of the endorser/guarantor parent company. (4)The endorser/guarantor parent company owns directly and indirectly more than 90% voting shares of the endorsed/guaranteed company. (5)Mutual guarantee of the trade made by the endorsed/guaranteed company or joint contractor as required under the construction contract. (6)Due to joint venture, all shareholders provide endorsements/guarantees to the endorsed/guaranteed company in proportion to its ownership. (7) Joint guarantee of the performance guarantee for pre-sold home sales contract as required under the Consumer Protection Act.

Note 3: (1) The endorsement and guarantees amount provided by MiTAC Holdings Corp. to each entity which is directly or indirectly held 50% or more of the voting power by the company should not exceed 50% of the net worth on the latest financial statements audited or reviewed by independent auditors.

(2) MiTAC Holding Corp's total endorsements and guarantees should not exceed 50% of the net worth on the latest financial statements audited or reviewed by independent auditors.

Table 2,Page 1

Table 3

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Holding of marketable securities at the end of period (not including subsidiaries, associates and joint ventures) June 30, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Securities held by	Marketable securities	Marketable securities	Relationship with the securities issuer	General ledger account	As of June 30, 2021	As of June 30, 2021	As of June 30, 2021	As of June 30, 2021	Footnote
					Number of shares	Book value	Ownership (%)	Fair value
MiTAC Holdings Corp.	stocks	Synnex Technology International Corp.	Same board chairman	Financial assets at fair value through other comprehensive income - non current	3,103,717	157,979 $	0.19	157,979 $
MiTAC Holdings Corp.	stocks	Healthera Corporation	None	Financial assets at fair value through other comprehensive income - non-current	72,112	2,460	0.35	2,460
MiTAC Holdings Corp.	stocks	JVP VIII, L.P.	None	Financial assets at fair value through other comprehensive income - non-current	1,737,500	59,064	1.16	59,064
MiTAC Holdings Corp.	stocks	WHETRON ELECTRONICS CO., LTD.	None	Financial assets at fair value through other comprehensive income - non-current	6,550,000	233,560	9.05	233,560
MiTAC Holdings Corp.	stocks	Harbinger VIII Venture Capital Corp.	None	Financial assets at fair value through other comprehensive income - non-current	7,500,000	77,138	11.57	77,138
MiTAC International Corp.	stocks	Lien Hwa Industrial Holdings Corporation	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	35,750,667	1,787,533	2.79	1,787,533
MiTAC International Corp.	stocks	UPC Technology Corp.	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	16,179,560	440,084	1.21	440,084
MiTAC International Corp.	stocks	COMPUCASE ENTERPRISE CO., LTD.	None	Financial assets at fair value through other comprehensive income - non-current	10,000,000	424,000	8.83	424,000
MiTAC International Corp.	stocks	Synnex Technology International Corp.	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	5,245,000	266,970	0.31	266,970
MiTAC International Corp.	stocks	MiTAC Information Technology Corp.	The Company's chairman was this company's director.	Financial assets at fair value through other comprehensive income - non-current	6,259,734	84,832	4.17	84,832
MiTAC International Corp.	stocks	MiTAC INC.	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	31,016,697	1,733,807	8.69	1,733,807
MiTAC International Corp.	stocks	Overseas Investment & Development Corp.	None	Financial assets at fair value through other comprehensive income - non-current	1,000,000	11,959	1.11	11,959
MiTAC International Corp.	stocks	Harbinger Venture Capital Corp.	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	27,828	262	14.05	262
MiTAC International Corp.	stocks	Harbinger VI Venture Capital Corp.	None	Financial assets at fair value through other comprehensive income - non-current	3,745,020	49,557	13.28	49,557
MiTAC International Corp.	stocks	Harbinger VII Venture Capital Corp.	Same board chairman	Financial assets at fair value through other comprehensive income - non-current	10,000,000	144,846	9.39	144,846
Tsu Fung Investment Corp.	stocks	MiTAC Holdings Corp.	Ultimate parent company	Financial assets at fair value through other comprehensive income - current	9,250,594	255,316	0.77	255,316	Note 1
Tsu Fung Investment Corp.	stocks	Getac Technology Corp.	None	Financial assets at fair value through other comprehensive income - current	7,783,741	428,106	1.31	428,106
Tsu Fung Investment Corp.	stocks	UPC Technology Corp.	None	Financial assets at fair value through other comprehensive income - current	17,460,231	474,918	1.31	474,918
Tsu Fung Investment Corp.	stocks	Synnex Technology International Corp.	None	Financial assets at fair value through other comprehensive income - current	8,217,974	418,295	0.49	418,295
Tsu Fung Investment Corp.	stocks	Lien Hwa Industrial Holdings Corporation	None	Financial assets at fair value through other comprehensive income - current	4,302,166	215,108	0.34	215,108
Tsu Fung Investment Corp.	stocks	PROMISE Technology Inc.	None	Financial assets at fair value through other comprehensive income - current	2,609,479	36,011	2.92	36,011
Tsu Fung Investment Corp.	stocks	MiTAC Information Technology Corp.	None	Financial assets at fair value through other comprehensive income - non-current	4,594,672	62,267	3.06	62,267
Tsu Fung Investment Corp.	stocks	MiTAC INC.	None	Financial assets at fair value through other comprehensive income - non-current	19,121,826	1,068,894	5.36	1,068,894
Tsu Fung Investment Corp.	stocks	Tung Da Investment Co., Ltd.	None	Financial assets at fair value through other comprehensive income - non-current	4,848,125	156,264	19.99	156,264	Note 2
Tsu Fung Investment Corp.	stocks	Harbinger Venture Management Company Ltd.	None	Financial assets at fair value through other comprehensive income - non-current	862,922	15,429	19.99	15,429
Tsu Fung Investment Corp.	stocks	Lien Yung Investment Corp.	None	Financial assets at fair value through other comprehensive income - non-current	9,217,196	142,839	19.99	142,839
Silver Star Developments Ltd. and its subsidiaries	stocks	MiTAC Holdings Corp.	Ultimate parent company	Financial assets at fair value through other comprehensive income - non-current	2,127,954	58,732	0.18	58,732	Note 1
Silver Star Developments Ltd. and its subsidiaries	stocks	Budworth Investments Ltd.	None	Financial assets at fair value through other comprehensive income - non-current	134,908	51	14.83	51
Silver Star Developments Ltd. and its subsidiaries	stocks	Panasas Inc.	None	Financial assets at fair value through profit or loss - non-current	13,913	-	0.04	-

Note 1: The Company's shares held by Tsu Fung Investment Corp. and Silver Star Developments Ltd. are accounted for as treasury stocks.

Note 2: MiTAC International Corp. sold its shares of Tung Da Investment Co., Ltd. to Tsu Fung Investment Corp.,and such disposal gain has not yet been realised.

Table 3,Page 1

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Acquisition or sale of the same security with the accumulated cost exceeding $300 million or 20% of the Company's paid-in capital

For the six months ended June 30, 2021

Table 4

Expressed in thousands of NTD (Except as otherwise indicated)

Investor	Marketable securities	General ledger account	Counterparty	Relationship with the investor	Balance as at January 1, 2021	Balance as at January 1, 2021	Addition	Addition	Disposal	Disposal	Disposal	Disposal	Balance as at June 30, 2021	Balance as at June 30, 2021
					Number of shares	Amount	Number of shares	Amount	Number of shares	Selling price	Book value	Gain (loss) on disposal	Number of shares	Amount (Note)
Silver Star Developments Ltd.	Stocks of Concentrix Corp.	Investments accounted for using equity method	-	-	5,299,980	$ 6,677,974	-	$ -	359,754	$ 1,474,647	$ 470,944	$ 1,003,703	4,940,226	$ 6,619,754

Note: It pertains to the book value of investments accounted for using equity method in June 2021.

Table 4,Page 1

Table 5

Expressed in thousands of NTD

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more

For the six months ended June 30, 2021

(Except as otherwise indicated)

Realestate disposed by	Realestate	Transaction date or date of the event	Date of acquisition	Bookvalue	Disposal amount	Status of collection of proceeds	Gain (loss) on disposal	Counterparty	Relationship with the seller	Reason fordisposal	Basis or reference used in setting the price	Othercommitments
MiTAC Computer (Shunde) Ltd.	Land use rights	December 25, 2020 (Note 1)	January 1, 2003	55,744 $	801,492 $	All collected	745,748 $	Land Arrangement and Reserve Center of Shunde District, Foshan City	Third party	To cooperate with the land banking by the local government for the village- level industrial park upgrading and renovation project	Note 2	None

Note 1: It refers to the resolution date by the Board of Directors of the subsidiary.

Note 2: The price was determined after referring to a land appraisal report issued by Guangdong Jingxin Real Estate & Land & Assets Appraisal Co., Ltd. and as per mutual agreement between both parties.

Table 5,Page 1

Table 6

Expressed in thousands of NTD (Except as otherwise indicated)

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more For the six months ended June 30, 2021

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction	Transaction	Transaction	Transaction	Differences in transaction terms	Differences in transaction terms	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)
			Purchases /sales	Amount	Percentage of total purchases/sales	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable(payable)
MiTAC Computing Technology Corp.	MiTAC Information Systems Corp.	Subsidiary	Sales	6,435,843 $	49%	Note 1	Note 3	Note 1	6,182,753 $	77%
MiTAC Computing Technology Corp.	MiTAC Computer (Shunde) Ltd.	Affiliate	Purchases	162,395	1%	Note 2	Note 3	Note 2	1,249,958) (	22%
MiTAC Computing Technology Corp.	Tyan Computer Corp.(USA)	Subsidary	Sales	175,580	1%	Note 1	Note 3	Note 1	-	0%
MiTAC Computing Technology Corp.	Synnex Corp. and its subsidiaries	Associate of affiliate	Sales	226,673	2%	Note 1	Note 3	Note 1	79,233	1%
MiTAC Computing Technology Corp.	MiTAC Japan Corp.	Affiliate	Sales	122,669	1%	Note 1	Note 3	Note 1	68,324	1%
MiTAC Digital Technology Corp.	MiTAC Computer (Kunshan) Ltd.	Affiliate	Purchases	667,684	39%	Note 2	Note 3	Note 2	669,277) (	56%
Silver Star Developments Ltd.(SSDL) and its subsidiaries	MiTAC Computing Technology Corp.	Affiliate	Sales	225,949	3%	Note 1	Note 3	Note 1	1,367,783	19%
Silver Star Developments Ltd.(SSDL) and its subsidiaries	MiTAC Digital Technology Corp.	Affiliate	Sales	673,328	10%	Note 1	Note 3	Note 1	684,231	9%
MiTAC Technology UK Ltd. and its subsidiaries	MiTAC Computing Technology Corp.	Parent Company	Purchases	6,611,422	52%	Note 2	Note 3	Note 2	6,182,753) (	83%
MiTAC Technology UK Ltd. and its subsidiaries	Synnex Corp. and its subsidiaries	Associate of affiliate	Sales	179,806	1%	Note 1	Note 3	Note 1	57,863	1%

Note 1: The Group’s credit term for subsidiaries is to collect within 5 months based on the net amount of receivables after offseting against payables. The Group’s credit term for related parties is within 3 months based on the net amount of receivables after offsetting against payables; the credit term for third parties is an average of 3 months after the date of shipment. Note 2: The Group’s payment term for subsidiaries is within 5 months based on the net amount of receivables after offsetting against payables. The Group's payment term related parties within 3 months based on the net amount of receivables after offsetting against payables; the payment term for third parties is an average of 3 months after the date of shipment from the counterparty. Note 3: The selling price to related parties is based on market value.

Table 6,Page 1

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021	MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021	MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021	MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021	MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021	MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more June 30, 2021
Table 7						Expressed in thousands of NTD (Except as otherwiseindicated)
Creditor	Counterparty	Relationship with the counterparty	Accounts receivable	Other receivables	Turnover rate	Overdue receivables		Amount collected subsequent to the balance sheet date	Allowance for doubtful accounts	Footnote
						Amount	Action taken
MiTAC Holdings Corp.	MiTAC Computing Technology Corp.	Subsidiary	- $	122,268 $	-	- $	Not Applicable	- $	- $
MiTAC Computing Technology Corp.	MiTAC Information Systems Corp.	Subsidiary	6,182,753	1,043	2.42	-	Not Applicable	1,394,716	-
Silver Star Develpoments Ltd. and its subsidiaries	MiTAC Computing Technology Corp.	Affiliate	1,367,783	11,149	0.32	-	Not Applicable	897,092	-
Silver Star Develpoments Ltd. and its subsidiaries	MiTAC Digital Technology Corp.	Affiliate	684,231	2,235	1.76	-	Not Applicable	-	-

Table 7,Page 1

Table 8

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting periods For the six months ended June 30, 2021

Expressed in thousands of NTD

(Except as otherwise indicated)

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	Transaction	Transaction	Transaction	Transaction
				General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or totalassets (Note 3)
0	MiTAC Holdings Corp.	MiTAC Computing Technology Corp.	1	Other receivables	2,325,994 $		3.68%
1	MiTAC International Corp.	MiTAC Holdings Corp.	2	Other receivables	138,180		0.22%
1	MiTAC International Corp.	MiTAC Computing Technology Corp.	3	Other receivables	1,079,744		1.71%
1	MiTAC International Corp.	MiTAC Digital Technology Corp.	3	Other receivables	293,525		0.46%
2	MiTAC Computing Technology Corp.	MiTAC Holdings Corp.	2	Other receivables	1,120,000		1.77%
2	MiTAC Computing Technology Corp.	MiTAC Technology UK Ltd. and its subsidiaries	3	Sales	6,611,422	Note 4	28.17%
2	MiTAC Computing Technology Corp.	MiTAC Technology UK Ltd. and its subsidiaries	3	Accounts receivable	6,182,753	Note 4	9.77%
2	MiTAC Computing Technology Corp.	Silver Star Develpoments Ltd. and its subsidiaries	3	Purchases	225,949	Note 5	0.96%
2	MiTAC Computing Technology Corp.	Silver Star Develpoments Ltd. and its subsidiaries	3	Accounts payable	1,367,783	Note 5	2.16%
3	Silver Star Develpoments Ltd. and its subsidiaries	MiTAC Holdings Corp.	2	Other receivables	2,214,034		3.50%
3	Silver Star Develpoments Ltd. and its subsidiaries	MiTAC International Corp.	3	Other receivables	1,338,268		2.12%
4	MiTAC Digital Technology Corp.	Silver Star Develpoments Ltd. and its subsidiaries	3	Purchases	673,328	Note 5	2.87%
4	MiTAC Digital Technology Corp.	Silver Star Develpoments Ltd. and its subsidiaries	3	Accounts payable	684,231	Note 5	1.08%
4	MiTAC Digital Technology Corp.	MiTAC Holdings Corp.	2	Other receivables	600,000		0.95%

Note 1: The numbers filled in for the transaction company in respect of inter-company transactions are as follows:

(1) Parent company is "0".
(2) The subsidiaries are numbered in order starting from "1".
Note 2: Relationship between transaction company and counterparty is classified into the following three categories:
(1) Parent company to subsidiary.
(2) Subsidiary to parent company.
(3) Subsidiary to subsidiary.
Note 3: Regarding percentage of transaction amount to consolidated total operating revenues or total assets, it is computed based on period-end balance of transaction to consolidated total assets for balance sheet accounts and based on accumulated transaction amount for the period to consolidated total operating revenues for income statement accounts.
Note 4: The Group's credit term for foreign related parties is 5 months for the collection of the net amount of receivables after offsetting against payables, which takes into consideration the reasonable amount of time for the
Company to ship the products to each company and for the collection of the accounts. The company's sales price with related parties is based on the intermational market trends and the region the sales were made.
Note 5: The Group's payment term for foreign related parties is 5 months for the collection of the net amount of receivables after offsetting against payables after checking and the transaction price is based on the international market trends and the region the sales were made.

Note 6: The Company may decide to disclose or not to disclose transaction details in this table based on the Materiality Principle.

Table 8,Page 1

Table 9

Expressed in thousands of NTD (Except as otherwise indicated)

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Information on investees (Does not include Mainland China invested companies) For the six months ended June 30, 2021

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld as at June 30,2021	Sharesheld as at June 30,2021	Sharesheld as at June 30,2021	Net profit (loss) of the investee for the six months ended June 30,2021	Investment income (loss) recognised by the Company for the six months ended June 30,2021	Footnote
				Balance as at June 30, 2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value
MiTAC Holdings Corp.	MiTAC International Corp.	Taiwan	Development, design and manufacturing and sale of computers and its peripherals, telecommunication relatedproducts	24,739,187 $	24,739,187 $	2,393,020,550	100.00	41,775,698 $	3,311,476 $	3,300,097 $	Subsidiary
MiTAC Holdings Corp.	MiTAC Computing Technology Corp.	Taiwan	Development, design and manufacturing and sale of computers and its peripherals, telecommunication relatedproducts	3,419,621	3,419,621	232,757,102	100.00	3,838,109	237,809	238,062	Subsidiary
MiTAC Holdings Corp.	MiTAC Digital Technology Corp.	Taiwan	Sales and service of electronic telecommunication, communication and software, etc.	1,547,485	1,547,485	103,099,000	97.17	1,581,814	30,186) (	29,262) (	Subsidiary
MiTAC Holdings Corp.	Infopower Technologies Ltd.	India	Manufacture and sale of electronic product.	72,205	72,205	6,774,199	33.33	69,233	801	267	Associate
MiTAC International Corp.	Getac Technology Corp.	Taiwan	Manufacturing and sale of notebook computers, military and industrial computer systems,etc.	1,391,549	1,391,549	190,396,939	32.09	5,291,477	2,930,148		Associate
MiTAC International Corp.	Tsu Fung Investment Corp.	Taiwan	Investment	625,000	625,000	142,884,651	100.00	3,420,560	86,235		Subsidiary
MiTAC International Corp.	3Probe Technologies Corp.	Taiwan	Information process service, sales of software and international trading.	16,839	16,839	1,086,000	23.25	11,464	3,576) (		Associate
MiTAC International Corp.	Lian Jie Investment Co., Ltd.	Taiwan	Investment	113,057	113,057	11,305,650	49.98	181,001	2,889		Associate
MiTAC International Corp.	Lian Jie II Investment Co., Ltd.	Taiwan	Investment	32,500	32,500	3,250,000	32.50	37,622	1,010) (		Associate
MiTAC International Corp.	Silver Star Developments Ltd.and its subsidiary	British Virgin Islands	Investment	4,911,699	4,911,699	176,299,302	100.00	24,427,140	2,581,782		Subsidiary
MiTAC International Corp.	Shen-Tong Construction & Development Co., ltd.	Taiwan	Building and factory construction, leasing and sales	90,349	90,349	9,034,922	47.55	85,896	244) (		Associate
MiTAC International Corp.	LFE AEROSPACE INDUSTRY CORP.	Taiwan	Electronic components manufacturing, aircraft and its parts manufacturing and wholesale industry.	121,475	121,475	11,233,750	15.40	108,308	12,951) (		Associate
MiTAC Computing Technology Corp.	MiTAC Technology UK Ltd. and its subsidiaries	UK	Investment	1,419,740	1,419,740	55,146,138	100.00	1,699,906	270,403		Subsidiary

Table 9,Page 1

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld as at June 30,2021	Sharesheld as at June 30,2021	Sharesheld as at June 30,2021	Net profit (loss) of the investee for the six months ended June 30,2021	Footnote
				Balance as at June 30, 2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value
MiTAC Computing Technology Corp.	Hyve Design Solutions Corporation	USA	Assemble and sales of computer and peripheral equipment.	139,300	139,300	1,000,000	50.00	57,143) (	85,253) (	Associate
MiTAC Digital Technology Corp.	Mio International Ltd. and its subsidiaries	British Virgin Islands	Sale of communication products	63,456	63,456	1,275,001	100.00	77,381	709	Subsidiary
MiTAC Digital Technology Corp.	Access Wisdom Holdings Limited. and its subsidiaries	British Virgin Islands	Investment	-	-	48,500,000	100.00	112,040	21,236	Subsidiary
Silver Star Developments Ltd. and its subsidiaries	Mainpower International Ltd.	British Virgin Islands	Investment	153,230	153,230	5,500,001	13.28	248,201	82,114	Associate
Silver Star Developments Ltd. and its subsidiaries	Synnex Corp.	USA	Information process services, sales of computer peripheral, system and network products	1,068,777	1,068,777	5,299,980	10.21	6,442,917	5,079,715	Associate
Silver Star Developments Ltd. and its subsidiaries	Concentrix Corp.	USA	Information process services, sales of computer peripheral, system and network products	6,104,596	6,532,597	4,940,226	9.46	6,619,754	4,716,407	Associate
Silver Star Developments Ltd. and its subsidiaries	Harbinger Ruyi Venture Ltd.	British Virgin Islands	Investment	27,860	27,860	1,000,000	28.57	18,712	84) (	Associate
Silver Star Developments Ltd. and its subsidiaries	Harbinger Ruyi II Venture Ltd.	British Virgin Islands	Investment	27,860	27,860	10,000	32.26	53,024	1,223) (	Associate
Tsu Fung Investment Corp.	LFE AEROSPACE INDUSTRY CORP.	Taiwan	Electronic components manufacturing, aircraft and its parts manufacturing and wholesale industry.	15,504	15,504	1,433,740	1.97	12,849	12,951) (	Associate
Tsu Fung Investment Corp.	MiTAC Digital Technology Corp.	Taiwan	Sales and service of electronic telecommunication, communication and software,etc.	16	16	1,000	-	16	30,186) (	Subsidiary

Table 9,Page 2

Expressed in thousands of NTD (Except as otherwise indicated)

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES Information on investments in Mainland China

For the six months ended June 30, 2021

Table 10

A. Invested information in Mainland China

A.Investedinformation in Mainland China
Investee in Mainland China	Main business activities	Paid-incapital	Investment method (Note 1)	Accumulated amount of remittance from Taiwan to Mainland China as of January 1,2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the six months ended June 30,2021		Accumulated amount of remittance from Taiwan to Mainland China as of June 30, 2021	Net income of investee as of June 30,2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the six months ended June 30, 2021 (Note 2)	Book value of investments in Mainland China as of June 30, 2021	Accumulated amount of investment income remitted back to Taiwan as of June 30,2021	Footnote
					Remitted to Mainland China	Remitted back toTaiwan
MiTAC Computer (Shunde) Corp.	Manufacturing of computer cases and monitors., etc.	1,795,584 $	2	1,111,635 $	- $	- $	1,111,635 $	564,174 $	100.00	564,174 $	3,378,170 $	- $
MiTAC Computer (Kunshan) Co., Ltd.	Sales and manufacturing of computer accessories, hardware, software and related services	2,199,766	2	1,632,596	-	-	1,632,596	2,919	100.00	2,919	2,801,947	-
MiTAC Technology (Kunshan) Co., Ltd.	Testing, repair and display of computer components and related products, and related technical advisory services and after-sale services	35,666	2	27,860	-	-	27,860	4,702) (	100.00	4,702) (	22,455	-
MiTAC Research (ShangHai) Ltd.	Research, development and production of computer software, sales of own-produced products and related technical advisory services	157,446	2	144,872	-	-	144,872	6,711	100.00	6,711	446,118	-
Shzhou MiTAC Precision Technology Co., Ltd.	Design and manufacturing of computer chassis and its components, percision plastic injection mould, molding parts and molding equipment processing and maintenance and repair services.	1,520,981	2	376,110	-	-	376,110	98,395	27.44	26,999	612,846	-
Mio Technology (Suzhou) Ltd.	Sales of communication products and related after- sale services	8,091	2	27,721	-	-	27,721	709	100.00	709	33,887	-
MiTAC Logistic Service (Kunshan) Ltd.	Agency of freight transport, export and import trading and warehousing services	29,391	2	27,860	-	-	27,860	537) (	100.00	537) (	38,320	-
MiTAC Information Technology Ltd.	After-sales maintenance, testing, consulting services and related support technology services	8,827	2	8,358	-	-	8,358	164	100.00	164	19,239	-
MiTAC Innovation (Kunshan) Ltd.	Research and development of computer, server, mobile phone, PDA, GNSS and GPS, and related technology transfer, technical services	28,313	2	27,860	-	-	27,860	1,879	100.00	1,879	76,423	-
MiTAC Telematics Technology Corporation	Sales of self-produced products and related after-sale services	8,618	1	2,033	-	-	2,033	698	100.00	698	17,241	-
MiTAC Investment Holding Ltd.	Investment Holdings	2,022,180	2	835,800	-	-	835,800	1,864) (	100.00	1,864) (	3,055,762	-
MiTAC Information Systems (Kunshan) Co., Ltd.	Sales and manufacturing of computer accessories, hardware, software and related services	1,034,160	3	-	-	-	-	17,466) (	100.00	17,466) (	1,010,397	-

Note 1: Investment methods are classified into the following three categories: (1) Directly invest in a company in Mainland China. (2) Invest in Mainland China through an existing company in the third area (3) Others:Invest in Mainland China through investees in Mainland Chian. (1) It should be indicated if the investee was still in the incorporation arrangements and had not yet generated any profit during this period. (2) Indicate the basis for investment income (loss) recognition in the number of one of the following three categories: A. The financial statements were audited and attested by international accounting firm which has cooperative relationship with accounting firm in R.O.C.. B. The financial statements were audited and attested by R.O.C. parent company's CPA. C. The financial statements were not audited and attested by independent accountants. Note 2: In the 'Investment income (loss)recognised by the Company for the six months ended June 30, 2021 column:

(3) The basis for investment income (loss) recognition for MiTAC computer (Shunde) Corp., MiTAC Computer (Kunshan) Co., Ltd., MiTAC Research (ShangHai) Ltd., and Shzhou MiTAC Precision Technology Co., Ltd. is category B, the others are category C.

Note 3:Among the accumulated amount of remittance from Taiwan to Mainland China as of June 30, 2021 of MiTAC Computer (Kunshan) Co., Ltd., MiTAC Investment Holding Ltd remitted out USD 29,900 thousand.

Table 10,Page 1

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as of June 30,2021	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
MiTAC International Corp.	3,741,662 $	4,542,637 $	25,253,847 $
MiTAC Computing Technology Corp.	2,033	2,033	2,299,574
MiTAC Digital Technology Corp.	20,756	20,756	976,299

Note 4: In accordance with the "Regulations Governing the Permission of Investment or Techical Cooperation in Mainland Area", MiTAC Computing Technology Corp. has acquired the Business Operation Headquarter Certificate (Jing-Shou-Gong-Zi Ltetter. No. 10720413070) issued by the Industrial Development Bureau of the Ministry of Economic Affairs, which exempts the Company from the limitation on the amount of investment in Mainland China.

C. Significant transactions conducted with investees in Mainland China:

MiTAC Digital Technology Corp. and MiTAC Computing Technology Corp's delivery service expenses with investees in Mainland China for the six months ended June 30, 2021 amounted to $10,801, for details of other significant transactions, please refer to table 1 and table 6.

Table 10,Page 2

MITAC HOLDINGS CORPORATION AND SUBSIDIARIES

Major shareholders information June 30, 2021

Table 11

Name of major shareholders	Shares	Shares
	Number of shares held	Ownership (%)
MiTAC INCORPORATED	104,431,091	8.65%
UPC Technology Corporation	99,802,598	8.27%
Lien Hwa Industrial Holdings Corporation	95,940,944	7.95%

Table 11,Page 1

AI assistant

MHC — Interim / Quarterly Report 2021

52372_rns_2021-11-12_53f694f3-252f-478f-9c5f-1a885d2ee8c4.pdf

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

INDEPENDENT AUDITORS’ REVIEW REPORT

Introduction

Scope of review

Basis for qualified conclusion

Qualified conclusion

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY SIX MONTHS ENDED JUNE 30, 2021 AND 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

MiTAC HOLDINGS CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

SIX MONTHS ENDED JUNE 30, 2021 AND 2020

1. HISTORY AND ORGANISATION

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(3) Basis of consolidation

B. Subsidiaries included in the consolidated financial statements:

(4) Employee benefits

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION

UNCERTAINTY

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

(2) Financial assets at fair value through profit or loss

Financial Instrument

(3) Financial assets at fair value through other comprehensive income

(4) Financial assets at amortised cost

(5) Accounts receivable

(7) Investments accounted for using equity method

A.

Balance sheet

Statement of comprehensive income

Revenue

Revenue

(8) Property, plant and equipment

－ (9) Leasing arrangements lessee

(11) Investment property

(12) Intangible assets

(13) Non-current assets held for sale

- (16) Long term borrowings

(17) Pensions

(19) Share capital

(21) Retained earnings

(22) Other equity items

(23) Operating revenue

(24) Interest income

(25) Other income

(26) Other gains and losses

(28) Expense by nature

(29) Employee benefit expenses

(31) Earnings per share

For the three months ended June 30, 2020

(32) Transactions with non-controlling interest

(33) Supplemental cash flow information

(34) Changes in liabilities from financing activities

7. RELATED PARTY TRANSACTIONS

(1) Names of related parties and relationship

(2) Significant related party transactions and balances

A. Operating revenue:

(a)

B. Purchases:

C. Receivables from related parties:

E. Property transactions:

H. Expenses

(3) Key management compensation

8. PLEDGED ASSETS

9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNISED CONTRACT

COMMITMENTS

MHC Interim / Quarterly Report 2021

`－` (9) Leasing arrangements lessee