USI - Interim / Quarterly Report 2021

Stock Code: 1304

USI CORPORATION AND SUBSIDIARIES

Consolidated Financial Statements and Independent Auditors’ Review Report For the Three Months Ended September 30, 2021 and 2020

Address: No.330, Fengren Road, Renwu District,

Kaohsiung City

Telephone No.: 02-87516888

§Table of Contents§

ITEM I. Cover Page II. Table of Contents III. Independent Auditors' Review Report IV. Consolidated Balance Sheets V. Consolidated Statements of Comprehensive Income VI. Consolidated Statements of Changes in Equity VII. Consolidated Statements of Cash Flows VIII. Notes to Consolidated Financial Report 1. Company history 2. Date and Procedures of Authorization of Financial Statements 3. Application of New, Amended, and Revised Standards and Interpretations 4. Summary of Significant Accounting Policies 5. Critical Accounting Judgments and Key Sources of Estimation and Uncertainty 6. Description of Important Accounting Items 7. Transactions with Related Parties 8. Assets Pledged as Collateral or for Security 9. Significant Contingent Liabilities and Unrecognized Commitments 10. Significant Losses Attributed to Critical Incidents or Disasters 11. Critical Events after the Reporting Date 12. Other 13. Supplementary Disclosures a. Information on Significant Transactions b. Information on Reinvestment c. Information on Investments in Mainland China d. Information on Major Shareholders 14. Segment Information	PAGE 1 2 3~4 5 6 7 8~10 11 11 11~12 13~14 14~15 15~68 69 70 70~72 - - 72~76 76~77, 80~115, 129~132 76~77, 116~122 77, 123~128 78, 133 78~79	NOTE
		- - - - - - - 1 2 3 4 5 6~35 36 37 38 - - 39~40 41 41 41 42

Independent Auditors' Review Report

TO USI Corporation

Introduction

Consolidated balance sheets of USI Corporation and its subsidiaries as of September 30, 2021 and 2020, and the consolidated statement of comprehensive income for the three months ended September 30, 2021 and 2020 and for the nine months ended September 30, 2021 and 2020, the consolidated statement of changes in equity and consolidated statement of cash flows for the nine months ended September 30, 2021 and 2020, and the notes to the consolidated financial report, including a summary of significant accounting policies, have been reviewed by the CPAs. Management is responsible for the preparation and fair presentation of the 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” endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the 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”. 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

As mentioned in notes 13 and 14 to the consolidated financial statements, the financial statements of some non-essential subsidiaries and joint ventures using the equity method for the same period included in the above consolidated financial statements have not been reviewed by us. The total assets and the balance of investment by equity method as at September 30, 2021 and 2020 were NT$29,638,598 thousand and NT$27,851,838 thousand, respectively, accounting for 35.70% and 38.23% of the total consolidated assets, respectively. The total liabilities were NT$3,176,586 thousand and NT$3,172,770 thousand, accounting for 10.45% and 11.07% of the total consolidated liabilities, respectively; The total comprehensive income and the share of the income from joint venture recognized at the equity method from July 1 to September 30, 2021 and 2020 and those from January 1 to September 30, 2021 and 2020 were NT$87,134 thousand (profit), NT$158,797 thousand (profit), NT$321,822 thousand (profit) and NT$155,126 thousand

(profit), respectively, accounting for 5.15%, 7.78%, 4.67% and 5.56% of the total comprehensive income, respectively. In addition, the information related to the aforesaid subsidiary and joint venture in other notes and schedules to the consolidated financial statements has not been reviewed by us.

Qualified Conclusion

According to the results of the auditor’s review, except that the financial statements of some of the non-significant subsidiaries and joint ventures adopting the equity method mentioned in the basic paragraph of the reserved conclusions may affect the adjustment of the consolidated financial statements if they are reviewed by the auditor, we were not aware that the above consolidated financial statements have not been prepared in all material respects in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the IAS 34-Interim Financial Reporting as endorsed and promulgated by the Financial Supervisory Commission, making it impossible to properly express the consolidated financial position of the Group as of September 30, 2021 and 2020, and the consolidated financial performance from July 1 to September 30, 2021 and 2020 and the consolidated financial performance and consolidated cash flow for the period from January 1 to September 30, 2021 and 2020.

Key Audit Matters

As stated in Note 12 to the consolidated financial statements, USI Corporation and Subsidiaries has considered that its discontinued operations was resumed its operating substance. Such discontinued operations have been reclassified to continuing operations since 2021; therefore, when preparing comparative financial statements, it is required to restate the previously stated amounts as well as the financial statements for the comparative periods in accordance with International Financial Reporting Standards No. 5 “Non- current assets held for sale and discontinued operations.” The effects of restating the previously stated amounts of the comparative periods are set out in Note 12. As such, we did not modify our review conclusion.

The engagement partners on the review resulting in this independent auditors’ report are Pi-Yu Chuang (Finacial Supervisory Commission, Approval No. 1070323246) and Cheng-Hung Kuo (Securities and Furtures Bureau, Approval No. 0920123784.)

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China. For the convenience of readers, the independent auditors’ report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and consolidated financial statements shall prevail.

November 4, 2021

USI Corporation and Subsidiaries

Consolidated Balance Sheets

September 30, 2021 and 2020, and December 31 , 2020

Unit: NT$ thousand

Code 1100 1110 1120 1136 1150 1170 1200 1220 130X 1410 1470 11XX 1517 1535 1550 1600 1755 1760 1805 1821 1840 1990 15XX 1XXX Code 2100 2110 2120 2170 2219 2230 2280 2320 2365 2399 21XX 2530 2540 2550 2570 2580 2640 2670 25XX 2XXX 3100 3200 3310 3320 3350 3300 3490 3500 31XX 36XX 3XXX	Assets Current assets Cash and cash equivalents (Note 6 & 32) Financial assets at fair value through profit or loss (FVTPL) - current (Note 7) Financial assets at fair value through other comprehensive income (FVTOCI) - current (Notes 8) Financial assets at amortized cost - current (Notes 9 and 37) Notes receivable, net (Note 10) Accounts receivable, net (Note 10) Other receivables (Notes 10 and 36) Current tax assets (Note 4 & 29) Inventories (Note 11) Prepayments (Note 32) Other current assets Total current assets Non-current assets Financial assets at fair value through other comprehensive income (FVTOCI) - non-current (Notes 8) Financial assets at amortized cost - non-current (Notes 9, 37 and 38) Investments accounted for using the equity method (Notes 14) Property, plant and equipment (Note 15, 32 and 37) Right-of-use assets (Note 16 & 37) Investment properties, net (Notes 17 and 37) Goodwill (Note 18 & 32) Other intangible assets (Note 18 and 32) Deferred tax assets (Note 4 & 29) Other non-current assets (Note 37) Total non-current assets Total Assets Liabilities and equity Current Liabilities Short-term borrowings (Note 19 and 37) Short-term notes payable (Note 19) Financial liabilities at fair value through profit or loss at FVTPL-current (Note 7) Trade payables (Note 21) Other payables (Notes 22 and 32) Current tax liabilities (Note 4 and 29) Lease liability - current (Notes 16) Current portion of long-term borrowings (Notes 20 and 37) Refund liabilities - current (Note 22) Other current liabilities (Note 27) Total current liabilities Non-current liabilities Bonds payable (Note 20) Long-term borrowings (Note 19 and 37) Provisions - non-current (Notes 23 and 38) Deferred tax liabilities (Note 4 and 29) Lease liability - non-current (Notes 16) Net defined benefit liabilities - non-current (Notes 4 and 24) Other non-current liabilities (Note 25) Total non-current liabilities Total Liabilities Equity attributable to owners of the Company (Notes 4, 8, 13, 26 and 29) Share capital Capital surplus Retained earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Treasury stock Total equity attributable to owners of the Company Non-controlling Interests Total equity Total Liabilities and Equity		September 30, 2021 (Reviewed) Amount % $ 9,997,770 12 6,048,967 7 112,901 - 348,338 - 559,092 1 8,861,407 11 410,149 1 17,742 - 6,145,952 7 1,193,841 2 31,161 - 33,727,320 41 2,219,917 3 391,862 - 19,787,280 24 23,994,599 29 680,613 1 717,319 1 270,211 - 45,535 - 630,314 1 553,172 - 49,290,822 59 $ 83,018,142 100 $ 2,483,306 3 625,720 1 11,522 - 4,128,166 5 4,294,344 5 1,857,089 2 72,081 - 2,999,830 4 35,658 - 414,165 1 16,921,881 21 5,992,578 7 4,219,964 5 136,375 - 1,514,737 2 367,134 1 1,186,681 1 66,156 - 13,483,625 16 30,405,506 37 11,887,635 14 363,807 1 3,343,086 4 375,127 1 8,291,110 10 12,009,323 15 197,924 - 475,606) ( 1) 23,983,083 29 28,629,553 34 52,612,636 63 $ 83,018,142 100		December 31, 2020 (Audited) Amount % $ 9,637,007 13 5,511,683 7 164,922 - 348,450 - 671,576 1 6,810,340 9 293,459 - 29,231 - 4,296,228 6 766,824 1 9,834 - 28,539,554 37 2,393,734 3 390,828 1 20,170,030 26 23,169,313 30 704,951 1 753,220 1 269,026 - 10,807 - 573,850 1 349,203 - 48,784,962 63 $ 77,324,516 100 $ 2,726,270 3 656,704 1 20,724 - 3,406,837 4 2,216,533 3 1,211,350 2 75,284 - 1,999,233 3 16,390 - 374,501 - 12,703,826 16 4,995,069 6 7,590,000 10 136,375 - 1,434,806 2 384,402 1 1,292,053 2 64,342 - 15,897,047 21 28,600,873 37 11,887,635 15 321,798 1 3,109,625 4 781,059 1 5,606,462 7 9,497,146 12 240,195) - 475,606) ( 1) 20,990,778 27 27,732,865 36 48,723,643 63 $ 77,324,516 100		September 30, 2020 (Reviewed)	September 30, 2020 (Reviewed)
			Amount $ 9,997,770 6,048,967 112,901 348,338 559,092 8,861,407 410,149 17,742 6,145,952 1,193,841 31,161 33,727,320 2,219,917 391,862 19,787,280 23,994,599 680,613 717,319 270,211 45,535 630,314 553,172 49,290,822 $ 83,018,142 $ 2,483,306 625,720 11,522 4,128,166 4,294,344 1,857,089 72,081 2,999,830 35,658 414,165 16,921,881 5,992,578 4,219,964 136,375 1,514,737 367,134 1,186,681 66,156 13,483,625 30,405,506 11,887,635 363,807 3,343,086 375,127 8,291,110 12,009,323 197,924 475,606) 23,983,083 28,629,553 52,612,636 $ 83,018,142		Amount $ 9,637,007 5,511,683 164,922 348,450 671,576 6,810,340 293,459 29,231 4,296,228 766,824 9,834 28,539,554 2,393,734 390,828 20,170,030 23,169,313 704,951 753,220 269,026 10,807 573,850 349,203 48,784,962 $ 77,324,516 $ 2,726,270 656,704 20,724 3,406,837 2,216,533 1,211,350 75,284 1,999,233 16,390 374,501 12,703,826 4,995,069 7,590,000 136,375 1,434,806 384,402 1,292,053 64,342 15,897,047 28,600,873 11,887,635 321,798 3,109,625 781,059 5,606,462 9,497,146 240,195) 475,606) 20,990,778 27,732,865 48,723,643 $ 77,324,516		Amount $ 8,901,630 5,043,744 142,066 426,926 458,308 5,164,375 375,626 14,117 4,138,769 766,920 299,728 25,732,209 2,411,577 348,557 18,513,834 23,059,465 709,266 755,597 269,026 11,355 634,778 400,236 47,113,691 $ 72,845,900 $ 3,747,363 894,490 8,622 2,448,891 2,051,301 676,777 68,936 - 18,859 419,837 10,335,076 6,993,555 7,929,969 136,375 1,442,624 406,156 1,326,803 78,719 18,314,201 28,649,277 11,887,635 341,299 3,109,625 781,059 4,306,310 8,196,994 559,704) 475,606) 19,390,618 24,806,005 44,196,623 $ 72,845,900	%
		(		( (		( (		12 7 - 1 1 7 - - 6 1 - 35 3 1 25 32 1 1 - - 1 1 65 100 5 1 - 3 3 1 - - - 1 14 10 11 - 2 - 2 - 25 39 16 1 4 1 6 11 ( 1) - 27 34 61 100

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

(Please refer to Deloitte & Touche auditors’ review report dated November 4, 2021)

USI Corporation and Subsidiaries

Consolidated Statements of Comprehensive Income

For the Three Months Ended September 30, 2021 and 2020 And For the Nine Months Ended September 30, 2021 and 2020

(Reviewed, Not Audited)

Code 4100 Revenue (Notes 27) 5110 Cost of revenue (Notes 11, 15, 16, 18, 24, 25 and 28) 5900 Sales margin Operating expenses (Notes 10, 12, 15, 16, 18, 24, 25, 28 and 36) 6100 Selling and marketing expenses 6200 General and administrative expenses 6300 Research and development expenses 6000 Total operating expenses 6900 Net operating profit Non-operating revenue and expenses 7100 Interest income (Notes 12 and 28) 7010 Other revenue (Notes 10, 15, 25, 28 and 36) 7020 Other gains and losses (Notes 12, 17, 24, 28 and 40) 7050 Finance costs (Notes 19, 20 and 28) 7060 Share of loss of joint ventures accounted for using the equity method (Note 14) 7000 Total non-operating income and expenses 7900 Net profit before tax 7950 Income tax expense (Notes 4 and 29) 8200 Net profit for the period Other comprehensive income Items that will not be reclassified subsequently to profit or loss: 8316 Profit (loss) of equity instruments at FVTOCI (Note 26) 8349 Income tax relating to items that will not be reclassified subsequently to profit or loss (Notes 4, 26 and 29) 8310 Items that may be reclassified subsequently to profit or loss: 8361 Exchange differences on translating the financial statements of foreign operations (Note 26) 8399 Income tax relating to items that may be reclassified subsequently to profit or loss (Notes 4, 26 and 29) 8360 8300 Other comprehensive income for the period, net of income tax 8500 Total comprehensive income (loss) for the period Net income attributable to 8610 Owners of the Company 8620 Non-controlling Interests 8600 Total comprehensive income attributable to 8710 Owners of the Company 8720 Non-controlling Interests 8700 Earnings per share (Note 30) 9710 Basic earnings per share 9810 Diluted earnings per share	For the Three Months Ended September 30, 2021 Amount % $ 18,463,761 100 14,689,087 79 3,774,674 21 807,050 4 320,729 2 102,165 1 1,229,944 7 2,544,730 14 18,627 - 284,391 1 ( 99,801 ) ( 1 ) ( 42,163 ) - ( 36,153) - 124,901 - 2,669,631 14 574,209 3 2,095,422 11 ( 334,507 ) ( 2 ) ( 1,085) - ( 335,592) ( 2) ( 82,315 ) - 14,776 - ( 67,539) - ( 403,131) ( 2) $ 1,692,291 9 $ 1,046,015 5 1,049,407 6 $ 2,095,422 11 $ 1,157,288 6 535,003 3 $ 1,692,291 9 $ 0.98 $ 0.97	For the Three Months Ended September 30, 2021 Amount % $ 18,463,761 100 14,689,087 79 3,774,674 21 807,050 4 320,729 2 102,165 1 1,229,944 7 2,544,730 14 18,627 - 284,391 1 ( 99,801 ) ( 1 ) ( 42,163 ) - ( 36,153) - 124,901 - 2,669,631 14 574,209 3 2,095,422 11 ( 334,507 ) ( 2 ) ( 1,085) - ( 335,592) ( 2) ( 82,315 ) - 14,776 - ( 67,539) - ( 403,131) ( 2) $ 1,692,291 9 $ 1,046,015 5 1,049,407 6 $ 2,095,422 11 $ 1,157,288 6 535,003 3 $ 1,692,291 9 $ 0.98 $ 0.97		For the Three months ended September 30, 2020 Amount % $ 12,414,401 100 9,867,920 80 2,546,481 20 476,397 4 298,142 2 91,272 1 865,811 7 1,680,670 13 20,459 - 128,026 1 18,448 - 50,112 ) - 44,798) - 72,023 1 1,752,693 14 331,358 3 1,421,335 11 249,731 2 957) - 248,774 2 431,058 3 60,495) - 370,563 3 619,337 5 $ 2,040,672 16 $ 600,799 5 820,536 6 $ 1,421,335 11 $ 923,085 7 1,117,587 9 $ 2,040,672 16 $ 0.56 $ 0.56		Unit: NT$ thousand, except Earnings Per Share For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 Amount % Amount % $ 52,404,697 100 $ 34,627,203 100 39,882,593 76 28,733,038 83 12,522,104 24 5,894,165 17 2,326,981 4 1,333,152 4 970,474 2 891,392 2 318,604 1 260,038 1 3,616,059 7 2,484,582 7 8,906,045 17 3,409,583 10 58,659 - 80,952 - 511,721 1 309,294 1 60,534 - ( 12,080 ) - 126,254 ) - ( 174,117 ) ( 1 ) 56,958) - ( 114,593) - 447,702 1 89,456 - 9,353,747 18 3,499,039 10 1,983,680 4 765,353 2 7,370,067 14 2,733,686 8 30,958 - 325,071 1 3,407) - ( 674) - 27,551 - 324,397 1 581,818 ) ( 1 ) ( 300,671 ) ( 1 ) 71,858 - 31,266 - 509,960) ( 1) ( 269,405) ( 1) 482,409) ( 1) 54,992 - $ 6,887,658 13 $ 2,788,678 8 $ 3,600,486 7 $ 1,112,599 3 3,769,581 7 1,621,087 5 $ 7,370,067 14 $ 2,733,686 8 $ 4,139,059 8 $ 1,255,876 4 2,748,599 5 1,532,802 4 $ 6,887,658 13 $ 2,788,678 8 $ 3.36 $ 1.04 $ 3.35 $ 1.04
		Amount $ 18,463,761 14,689,087 3,774,674 807,050 320,729 102,165 1,229,944 2,544,730 18,627 284,391 99,801 ) 42,163 ) 36,153) 124,901 2,669,631 574,209 2,095,422 334,507 ) 1,085) 335,592) 82,315 ) 14,776 67,539) 403,131) $ 1,692,291 $ 1,046,015 1,049,407 $ 2,095,422 $ 1,157,288 535,003 $ 1,692,291 $ 0.98 $ 0.97		Amount $ 12,414,401 9,867,920 2,546,481 476,397 298,142 91,272 865,811 1,680,670 20,459 128,026 18,448 50,112 ) 44,798) 72,023 1,752,693 331,358 1,421,335 249,731 957) 248,774 431,058 60,495) 370,563 619,337 $ 2,040,672 $ 600,799 820,536 $ 1,421,335 $ 923,085 1,117,587 $ 2,040,672 $ 0.56 $ 0.56		Amount $ 52,404,697 39,882,593 12,522,104 2,326,981 970,474 318,604 3,616,059 8,906,045 58,659 511,721 60,534 126,254 ) 56,958) 447,702 9,353,747 1,983,680 7,370,067 30,958 3,407) 27,551 581,818 ) 71,858 509,960) 482,409) $ 6,887,658 $ 3,600,486 3,769,581 $ 7,370,067 $ 4,139,059 2,748,599 $ 6,887,658 $ 3.36 $ 3.35
	( ( ( ( ( ( ( ( (		( ( ( (		( ( ( ( ( (

The accompanying notes are an integral part of the consolidated financial statements. (Please refer to Deloitte & Touche auditors’ review report dated November 4, 2021)

USI Corporation and Subsidiaries

Consolidated Statements of Changes in Equity For the Nine Months Ended September 30, 2021 and 2020 (Reviewed, Not Audited)

Unit: NT$ thousand

				Equityat	tribut	able to owners of the Company	able to owners of the Company						Non-controlling Interests (Note 8,13and26) $ 20,517,444 - - - ( 519,048 ) 1,621,087 ( 88,285) 1,532,802 - ( 50,635 ) - - 3,325,442 $ 24,806,005 $ 27,732,865 - - - ( 1,714,633 ) 3,769,581 ( 1,020,982) 2,748,599 239 - - ( 137,517) $ 28,629,553		Totalequity
Ordinary shares (Note26) $ 11,887,635 - - - - - - - - - - - - $ 11,887,635 $ 11,887,635 - - - - - - - - - - - $ 11,887,635		Capitalsurplus	Other (Note26) $ 18,840 - - - - - - - 18 - - - - $ 18,858 $ 19,940 - - - - - - - - - - - $ 19,940			Retained earnings	Unappropriated earnings (Note 8,13and26) $ 4,346,640 ( 129,872 ) ( 350,533 ) ( 594,382 ) - 1,112,599 - 1,112,599 - ( 65 ) - ( 78,077 ) - $ 4,306,310 $ 5,606,462 ( 233,461 ) 405,932 ( 1,188,763 ) - 3,600,486 - 3,600,486 - - 100,454 - $ 8,291,110	Other Equity Unrealized Gain (Loss) on Financial Assets at FVTOCI Exchange differences on translating the financial statements of foreign operations (Note26and29) (Note 8,26and29) ( $ 602,871 ) ( $ 178,187 ) - - - - - - - - - - ( 139,135) 282,412 ( 139,135) 282,412 - - - - - - - 78,077 - - ($ 742,006) $ 182,302 ( $ 583,855 ) $ 343,660 - - - - - - - - - - ( 209,508) 748,081 ( 209,508) 748,081 - - - - - ( 100,454 ) - - ($ 793,363) $ 991,287			Treasury stock (Note26) $ 475,606 ) - - - - - - - - - - - - $ 475,606) $ 475,606 ) - - - - - - - - - - - $ 475,606)
								Exchange differences on translating the financial statements of foreign operations (Note26and29) ( $ 602,871 ) - - - - - ( 139,135) ( 139,135) - - - - - ($ 742,006) ( $ 583,855 ) - - - - - ( 209,508) ( 209,508) - - - - ($ 793,363)
	Treasury Share Transactions (Note26) $ 245,482 - - - - - - - - - 19,165 - - $ 264,647 $ 264,647 - - - - - - - - 38,329 - - $ 302,976	Shares of Changes in Capital Surplus of Associates (Note13and26) $ 7,291 - - - - - - - - 50,503 - - - $ 57,794 $ 37,211 - - - - - - - 3,680 - - - $ 40,891
				Legal reserve (Note26) $ 2,979,753 129,872 - - - - - - - - - - - $ 3,109,625 $ 3,109,625 233,461 - - - - - - - - - - $ 3,343,086		Special reserve (Note26) $ 430,526 - 350,533 - - - - - - - - - - $ 781,059 $ 781,059 - 405,932 ) - - - - - - - - - $ 375,127
					(		( ( ( ( ( ( (	( ( ( ( ( ( ( (	( (	( ( ( (		( (	( ( ( ( ( (	( ( ( ( ( ( (	$ 39,176,947 - - 594,382 ) 519,048 ) 2,733,686 54,992 2,788,678 18 197 ) 19,165 - 3,325,442 $ 44,196,623 $ 48,723,643 - - 1,188,763 ) 1,714,633 ) 7,370,067 482,409) 6,887,658 3,919 38,329 - 137,517) $ 52,612,636

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

(Please refer to Deloitte & Touche auditors’ review report dated November 4, 2021)

USI Corporation and Subsidiaries

Consolidated Statements of Cash Flows

For the Nine Months Ended September 30, 2021 and 2020

(Reviewed, Not Audited)

Unit: NT$ thousand

Code Cash flows from operating activities A10000 Income before income tax A20010 Income (expenses) items A20100 Depreciation expenses A20200 Amortization expense A20300 Expected credit loss (profit) reversed on accounts receivable A20400 Net (gain) loss on fair value change of financial assets and liabilities as at FVTPL A20900 Finance costs A21200 Interest income A21300 Dividend income A22300 Share of loss of joint ventures accounted for using the equity method A22500 Loss of disposal and scrapping of real estate, plant and equipment A23800 Provision for write-downs of inventories and obsolescence losses A23700 Impairment loss recognized on non-financial assets A29900 Gain on revised lease A29900 Recognition of refund liabilities A30000 Changes in operating assets and liabilities A31115 (Increase) decrease in financial assets mandatorily classified as at FVTPL A31130 Decrease in notes receivable A31150 (Increase) decrease in accounts receivable A31180 Increase in other receivables A31200 (Increase) decrease in inventories A31230 (Increase) decrease in prepayments A31240 Increase in other current assets A32150 Increase (decrease) in accounts payable A32180 Increase in other payables	For the Nine Months Ended September30,2021 $ 9,353,747 1,709,178 44,385 1,256 ( 33,760 ) 126,254 ( 58,659 ) ( 334,156 ) 56,958 69,555 12,213 3,078 ( 660 ) 6,856 ( 512,726 ) 112,484 ( 2,051,989 ) ( 227,208 ) ( 1,856,114 ) ( 496,676 ) ( 21,327 ) 723,159 454,820	For the Nine Months Ended September30,2020
		$ 3,499,039 1,706,600 52,617 ( 1,400 ) 143,966 174,117 ( 80,952 ) ( 146,135 ) 114,593 34,289 9,506 8,050 - 5,490 1,174,801 176,127 1,248,320 ( 92,141 ) 803,215 13,575 ( 282,578 ) ( 308,477 ) 161,645

(Continued)

Code A32200 Increase (decrease) in provisions A32240 Decrease in net defined benefit liabilities A32230 Increase in other current liabilities A33000 Cash generated from operations A33100 Interest received A33300 Interest paid A33500 Income tax paid AAAA Net cash generated from operating activities Cash flows from investing activities B00010 Acquisition of FVTOCI B00020 Disposal of FVTOCI B00030 Return of capital from financial assets at FVTOCI B00050 (Acquisition) disposal of financial assets measured at amortized cost B01800 Acquisition of long-term equity investments using the equity method B02200 Net cash outflows from acquisition of subsidiaries (Note 32) B02700 Acquisitions of property, plant and equipment B02800 Proceeds from disposal of property, plant and equipment B03700 (Increase) decrease in refundable deposit B04500 Payments for other intangible assets B05400 Acquisition of investment properties B06700 Increase in other non-current assets B07600 Dividends received BBBB Net cash used in investing activities Cash flows from financing activities C00100 Decrease in short-term borrowings C00500 Decrease in short-term notes payable C01200 Issuing of bonds C01300 Repayments of bonds C01600 Proceeds from mid- to long-term borrowings C01700 Repayments of mid- to long-term borrowings C03100 Proceeds from guarantee deposits received	For the Nine Months Ended September 30, 2021 $ 12,412 ( 105,372 ) 39,664 7,027,372 62,382 ( 103,630 ) ( 1,231,127) 5,754,997 ( 24 ) 203,457 52,244 ( 75,100 ) - ( 34,056 ) ( 2,386,959 ) 92,995 ( 5,776 ) ( 733 ) ( 55 ) ( 238,325 ) 334,156 ( 2,058,176) ( 242,964 ) ( 31,000 ) 1,995,634 - 19,640,000 ( 23,010,000 ) 3,434	For the Nine Months Ended September 30, 2020
		( $ 14,852 ) ( 147,064 ) 156,879 8,409,230 74,598 ( 168,737 ) ( 462,139) 7,852,952 ( 84,399 ) 76,643 64,523 42,588 ( 3,811,781 ) - ( 1,733,458 ) 19,427 21,390 ( 113 ) ( 38,661 ) ( 5,139 ) 146,135 ( 5,302,845) ( 511,617 ) ( 458,000 ) - ( 1,000,000 ) 12,310,000 ( 13,873,001 ) 10,417

(Continued)

Code C04020 Repayments of the principal portion ofleaseliabilities C04400 Decreasein other non-current liabilities C04500 Cash dividends paid C05800 Change in non-controlling interests C05800 Cashdividends paid on non-controlling interests CCCC Netcashused from financing activities DDDD Effects of exchange rate changes on the balance of cash held in foreign currencies EEEE Net increase in cash and cash equivalents E00100 Cash and cash equivalents at the beginning of the period E00200 Cash and cash equivalents at the end of the period	For the Nine Months Ended September 30, 2021 ( $ 52,199 ) ( 1,620 ) ( 1,188,763 ) ( 137,517 ) ( 151,163) (3,176,158) ( 159,900) 360,763 9,637,007 $ 9,997,770	For the Nine Months Ended September 30, 2020
		( $ 51,580 ) ( 951 ) ( 594,382 ) 3,325,442 ( 519,048) (1,362,720) ( 213,160) 974,227 7,927,403 $ 8,901,630

The accompanying notes are an integral part of the consolidated financial statements. (Please refer to Deloitte & Touche auditors’ review report dated November 4, 2021)

10 -

USI Corporation and Subsidiaries

Notes to Consolidated Financial Report

For the Nine Months Ended September 30, 2021 and 2020

(Reviewed, Not Audited)

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

1. Company history

USI Corporation (“USI”, the “Company” or the “parent company”) was incorporated in May 1965. The Company mainly produces and sells polyethylene. In May 1972, the Company’s shares have been listed on the Taiwan Stock Exchange (“TWSE”).

The consolidated financial statements of the Company and its subsidiaries (collectively referred to as “the Group”) are presented in the Company’s functional currency, the New Taiwan dollar (NT$).

2. Date and Procedures of Authorization of Financial Statements

The consolidated financial statements were reported to the Company’s board of directors and issued on November 4, 2021.

3. Application of New, Amended, and Revised Standards and Interpretations

a. Initial application of the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), Interpretations of IFRS (IFRIC), and Interpretations of IAS (SIC) (collectively, the "IFRSs") endorsed and issued into effect by the Financial Supervisory Commission (FSC).

The initial application of IFRSs endorsed and issued into effect by the FSC would not have any material impact on the Group’s accounting policies.

b. IFRSs endorsed by the FSC that are applicable in 2022

New/Amended/Revised Standards and Effective Date Announced Interpretations by IASB

“Annual Improvements to IFRSs 2018-2020 Cycle” January 1, 2022 (Note 1) Amendment to IFRS 3 "Amendments to References

to the Conceptual Framework in IFRS Standards" January 1, 2022 (Note 2)
Amendments to IAS 16 “Property, Plant and January 1, 2022 (Note 3) Equipment — Proceeds before Intended Use”
Amendments to IAS 37 “Onerous Contracts - Cost January 1, 2022 (Note 4) of Fulfilling a Contract”
Note 1: The amendments to IFRS 9 are applied prospectively to modifications and exchanges of financial liabilities that occur on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IAS 41
11 -

“Agriculture” are applied prospectively to the fair value measurements on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IFRS 1 “First-time Adoptions of IFRSs” are applied retrospectively for annual reporting periods beginning on or after January 1, 2022.

Note 2: The amendments are applicable to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2022.
Note 3: The amendments are applicable to property, plant and equipment that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after January 1, 2021.
Note 4: The amendments are applicable to contracts of which the obligations have not been fulfilled on or after January 1, 2022.

As of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the possible impact that the application of other standards and interpretations will have on the Group’s consolidated financial position and financial performance and will disclose the relevant impact when the assessment is completed.

c. IFRSs that have been issued by IASB but not yet endorsed by the FSC

New/Amended/Revised Standards and Interpretations Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and Its Associate or Joint Venture” IFRS 17 “Insurance Contracts” Amendments to IFRS 17 Amendments to IAS 1 “Classification of Liabilities as Current or Non-Current” Amendments to IAS 1 "Disclosure of Accounting Policies" Amendment to IAS 8 "Definition of Accounting Estimates" Amendments to IAS 12 "Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction"	Effective Date Announced by IASB (Note 1)
	Yet to be decided January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 (Note 2) January 1, 2023 (Note 3) January 1, 2023 (Note 4)

New/Amended/Revised Standards and
Interpretations
Amendments to IFRS 10 and IAS 28 “Sale or
Contribution of Assets between an Investor and Its
Associate or Joint Venture”
IFRS 17 “Insurance Contracts”
Amendments to IFRS 17
Amendments to IAS 1 “Classification of Liabilities
as Current or Non-Current”
Amendments to IAS 1 "Disclosure of Accounting
Policies"
Amendment to IAS 8 "Definition of Accounting
Estimates"
Amendments to IAS 12 "Deferred Tax Related to
Assets and Liabilities Arising from a Single
Transaction"

Effective Date Announced
by IASB (Note 1)

Yet to be decided
January 1, 2023
January 1, 2023
January 1, 2023
January 1, 2023 (Note 2)
January 1, 2023 (Note 3)
January 1, 2023 (Note 4)

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Note 1: Unless otherwise specified, the aforementioned New/Amended/Revised Standards and Interpretations shall be effective for the annual reporting period after the specified dates.
Note 2: The amendments shall be applied prospectively for the annual reporting periods beginning on or after January 1, 2023.
Note 3: The amendments are applicable to changes in accounting estimates and changes in accounting policies that occur during the annual reporting period beginning on or after January 1, 2023.
Note 4: Except for the recognition of deferred income tax on temporary differences between lease and decommissioning obligations on January 1, 2022, the amendments are applicable to transactions that occur after January 1, 2022.
As of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the possible impact that the application of other standards and interpretations will have on the Group’s consolidated financial position and financial performance and will disclose the relevant impact when the assessment is completed.

4. Summary of Significant Accounting Policies

a. Statement of compliance

The interim consolidated financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IAS 34 “Interim Financial Reporting” as endorsed and issued into effect by the FSC. Disclosure information included in these interim consolidated financial statements is less than the disclosure information required in a complete set of annual consolidated financial statements.

b. Basis of preparation

The consolidated financial statements have been prepared on the historical cost basis except for financial instruments which are measured at fair value and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets.

The fair value measurement is classified into three levels based on the observability and importance of related inputs:

1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;
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2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e., prices) or indirectly (i.e., derived from prices); and
3) Level 3 inputs are unobservable inputs for an asset or liability.
c. Basis of consolidation

The consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (i.e., its subsidiaries). Income and expenses of subsidiaries acquired or disposed of during the period are included in the consolidated statement of comprehensive income from the effective dates of acquisitions up to the effective dates of disposals, as appropriate. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Group. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. The total comprehensive income of subsidiaries is attributed to the owners of the Company and the non-controlling interests even if this results in the non-controlling interests having a deficit balance.

Changes in the Group’s ownership interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Group and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to the owners of the Company.

When the Group loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the consideration received and any investment retained in the former subsidiary at its fair value at the date when control is lost and (ii) the assets (including any goodwill) and liabilities and any non-controlling interests of the former subsidiary at their carrying amounts at the date when control is lost. The Group accounts for all amounts recognized in other comprehensive income in relation to that subsidiary on the same basis as would be required if the Group had directly disposed of the related assets or liabilities.

Please see Note 13 and Tables 7 and 8 for detailed information on subsidiaries (including the percentages of ownership and main businesses).

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d. Other significant accounting policies

Except for the following, for the accounting policies applied to these interim consolidated financial statements, please refer to the consolidated financial statements for the year ended December 31, 2020.

1) Defined benefit plan

Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior fiscal year, adjusted for significant market fluctuations since that time and significant plan amendments, settlements, or other significant one-off events.

2) Taxation

The income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period’s pre-tax income the tax rate that would be applicable to expected total annual earnings.

Critical Accounting Judgments and Key Sources of Estimation and Uncertainty

In adopting accounting policies of the Group, management must make judgments, estimates and assumptions based on historical experience and other relevant factors for those whose information is not readily available from other sources. Actual results may differ from estimates.

The Group will incorporate the recent global developments of the COVID-19 pandemic and its possible impact on the economic environment into relevant material accounting estimates such as cash flow estimates, growth rates, discount rates and profitability Management will continue to review the estimates and underlying assumptions. If the estimated revision only affects the current period, it will be recognized in the revised period; If the revision of accounting estimates affects both the current and future periods, the revised current and future periods are recognized in the revised and future periods. For others, please refer to the statement of major sources of uncertainty of significant accounting judgments, estimates and assumptions in the consolidated Financial Statements 2020.

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6. Cash and cash equivalents

Cash and cash equivalents
Cash on hand and petty cash Checking accounts and demand deposits Cash equivalents Time deposits Reserve repurchase agreements collateralized by bonds	September 30, 2021 $ 70,874 2,990,020 6,908,311 28,565 $ 9,997,770	December 31, 2020 $ 155,049 3,065,872 6,392,905 23,181 $ 9,637,007	September 30, 2020
				$ 112,265 3,021,878 5,745,855 21,632 $ 8,901,630

The range of market interest rates for time deposits and reserve repurchase agreements collateralized by bonds on the balance sheet date is as follows:

September 30, 2021 Time deposits 0.06%~2.90% Reserve repurchase agreements collateralized by bonds 0.05%~0.90% Financial Instruments at FVTPL-Current September 30, 2021 Financial assets mandatorily classified as at FVTPL Derivative financial assets (not under hedge accounting) - Foreign exchange forward contracts $ 4,292 Non-derivative financial assets - Domestic listed shares and over-the-counter shares 655,879 - Fund beneficiary certificates 5,166,479 - Beneficiary securities 221,803 - Foreign listed stocks 514 Sub-Total 6,044,675 $ 6,048,967 Financial liabilities held for trading Derivative financial assets (not under hedge accounting) - Foreign exchange forward contracts $ 11,522	September 30, 2020	September 30, 2020
	0.05%~5.80% 0.13%~0.90% September 30, 2020
Financial assets mandatorily classified as at FVTPL Derivative financial assets (not under hedge accounting) - Foreign exchange forward contracts Non-derivative financial assets - Domestic listed shares and over-the-counter shares - Fund beneficiary certificates - Beneficiary securities - Foreign listed stocks Sub-Total Financial liabilities held for trading Derivative financial assets (not under hedge accounting) - Foreign exchange forward contracts
		$ 7,629 251,227 4,553,710 230,796 382 5,036,115 $ 5,043,744 $ 8,622

7. Financial Instruments at FVTPL - Current

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At the end of the reporting period, outstanding foreign exchange forward contracts not under hedge accounting were as follows:

September 30, 2021 Sell Sell Sell Sell Buy Buy December 31, 2020 Sell Sell Sell Sell Buy Buy September 30, 2020 Sell Sell Sell Sell Buy Buy	Currency RMB/NTD USD/MYR USD/NTD EUR/MYR NTD/USD JPY/USD RMB/NTD USD/MYR USD/NTD EUR/MYR JPY/USD NTD/USD RMB/NTD USD/MYR USD/NTD EUR/MYR NTD/USD JPY/USD	Maturity Date 2021/10/04~ 2021/12/28 2022/02/28~ 2022/08/30 2021/10/01~ 2021/12/29 2021/12/31~ 2022/02/28 2021/10/15~ 2021/12/20 2021/10/20~ 2021/11/19 2021/01/05~ 2021/04/07 2021/3/31~ 2021/08/30 2021/01/04~ 2021/03/18 2021/05/28~ 2021/07/30 2021/01/13~ 2021/01/27 2021/01/04~ 2021/03/02 2020/10/08~ 2020/12/29 2020/10/30~ 2021/06/30 2020/10/13~ 2021/01/04 2021/3/31~ 2021/06/30 2020/10/19~ 2020/11/23 2020/10/22	Contract Amount (in Thousands)
			RMB 365,700 /NTD 1,561,265 USD 1,550 /MYR 6,522 USD 43,390 /NTD 1,206,497 EUR 90 /MYR 456 NTD 942,404 /USD 33,910 JPY 40,000 /USD 365 RMB 254,260 /NTD 1,089,330 USD 550 /MYR 2,313 USD 35,790 /NTD 1,014,569 EUR 284 /MYR 1,399 JPY 40,000 /USD 385 NTD 211,769 /USD 7,471 RMB 138,300 /NTD 582,996 USD 522 /MYR 2,232 USD 31,870 /NTD 932,370 EUR 268 /MYR 1,316 NTD 283,437 /USD 9,720 JPY 40,000 /USD 380

The Group entered into foreign exchange forward contracts to manage exposures to exchange rate fluctuations of foreign currency denominated assets and liabilities. However, those contracts did not meet the criteria of hedge effectiveness, and therefore, the Group did not apply hedge accounting treatments for derivative contracts.

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8. Financial assets at FVTOCI

Financial assets at FVTOCI
Current Investments in equity instruments Domestic equity investments Listed shares and over-the-counter shares Non-current Investments in equity instruments Domestic equity investments Listed shares and over-the-counter shares Emerging market shares Unlisted shares Overseas investments Listed shares and over-the-counter shares Unlisted shares	September 30, 2021 $ 112,901 $ 1,493,892 14,834 $ 557,958 2,066,684 42,058 111,175 153,233 $ 2,219,917	December 31, 2020 $ 164,922 $ 1,529,883 9,626 $ 720,833 2,260,342 30,566 102,826 133,392 $ 2,393,734	September 30, 2020
				$ 142,066 $ 1,474,743 9,171 $ 815,438 2,299,352 15,025 97,200 112,225 $ 2,411,577

The Group invested the listed shares and over-the-counter shares, emerging market shares and unlisted shares for medium- to long-term strategic purposes. Accordingly, the management elected to designate these investments in equity instruments as at FVTOCI as it believes that recognizing short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Group’s strategy of holding these investments for long-term purposes.

The Group sold 3,091 thousand shares of Wafer Works Corporation from January 1 to September 30, 2021. Related other equity - the unrealized benefit of financial assets measured at fair value through other comprehensive income of $149,287 thousand is transferred to retained surplus of $100,454 thousand and non-controlling equity of NT$ 48,833 thousand, respectively.

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The Group sold 1,734 thousand shares of Global Biopharma, Inc. and 5,745 thousand shares of United Renewable Energy Co., Ltd. respectively from January 1 to September 30, 2020. Related other equity - the unrealized loss of financial assets measured at fair value through other comprehensive income of NT$115,837 thousand is transferred to retained surplus of NT$78,077 thousand and non-controlling equity of NT$37,760 thousand, respectively.

From January 1 to September 30, 2021 and 2020, due to the reduction of capital and refund of shares respectively by the invested company, the Group shall recover NT$52,244 thousand and 64,523 thousand according to the proportion of shares held, respectively.

The Group recognized dividend revenue of $167,406 thousand and $76,876 thousand from January 1 to September 30, 2021 and 2020, respectively.

9. Financial assets at amortized cost

Current Pledged time deposits Pledged and mortgage current deposits Financial products Non-current Constricted bank deposits The range of interest rate Pledged time deposits Financial products	September 30, 2021 $ 348,338 - - $ 348,338 $ 391,862 0.04%~1.85% -	December 31, 2020 $ 348,450 - - $ 348,450 $ 390,828 0.04%~1.85% -	September 30, 2020
			$ 348,306 849 77,771 $ 426,926 $ 348,557 0.04%~1.85% 2.70%~3.00%

Constricted bank deposit means the subsidiary’s earning repatriation and for Taiwan Water Corporation’s petition of provisional attachment with the court due to gas explosion case. The Group’s filed applying to the Management, Utilization and Taxation for Patriated Offshore Funds Act was approved to repatriate the funds by the Ministry of Finance in 2020 and deposited the net value after tax to foreign exchange deposit account. The deposit is limited for free utilization by laws and regulations that three-year withdrawal is not permitted until five years of the deposit, except for financial investment or physical investments with partially free utilization by law. The trading partners of the Group are financial institutions with good credit ratings, and the short-term financial products invested in are with bank guaranteed principal and

19 -

interests. The credit risk has been assessed by investigating the final capital destination and its impacts on principal and interests. After assessing that the time deposits have low credit risk, no allowance for loss is recognized.

Refer to Note 37 for information related to financial assets at amortized cost pledged as security.

10. Notes Receivable, Trade Receivables and Other Receivables

Notes receivable(a) At amortized cost Gross carrying amount Accounts receivable(a) At amortized cost Gross carrying amount Less: Allowance for impairment loss Other receivables(b) Tax refunds receivables Raw material purchase loan receivables Other	September 30, 2021 $ 559,092 $ 8,945,740 ( 84,333) $ 8,861,407 $ 370,646 - 39,503 $ 410,149	December 31, 2020 $ 671,576 $ 6,900,396 ( 90,056) $ 6,810,340 $ 208,290 27,067 58,102 $ 293,459	September 30, 2020	September 30, 2020
	(	(	(	$ 458,308 $ 5,256,084 91,709) $ 5,164,375 $ 240,822 38,488 96,316 $ 375,626

a. Notes and accounts receivable

The average credit period of sales of goods was 10 to 150 days. No interest was charged on the receivables.

In order to minimize credit risk, the management of the Group has delegated a team responsible for determining credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Prior to accepting a new customer, the credit limit of a potential customer is set by the Group based on the credit record of the potential customer and the credit quality of the potential customer is assessed through the internal credit rating system. Regular review will be carried out for the credit limit and rating of the customer. In addition, the Group reviews the recoverable amount of each individual trade debt on the balance sheet date to ensure that adequate allowance is made for possible irrecoverable amounts. In this regard, the management believes the Group’s credit risk was significantly reduced.

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The Group measures the loss allowance for trade receivables at an amount equal to lifetime ECLs. Expected credit losses over the life period are calculated using a reserve matrix, which takes into account the customer’s past default record and current financial condition, industry economic situation and industry outlook.

The Group writes off a trade receivable when there is information indicating that the debtor is experiencing severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Group continues to engage in enforcement activity to attempt to recover the due receivables. Where recoveries are made, they are recognized in profit or loss.

The following table details the loss allowance of notes receivables and trade receivables based on the Group’s allowance matrix.

September 30, 2021

Based on the number of overdue days

Gross carrying amount Loss allowance (lifetime ECLs) Amortized cost	Less than and including 60 days $ 3,628,481 ( 4,651) $ 3,623,830		61~90 Days $ 1,011 - $ 1,011	Over 91 Days $ 3,201 ( 1,865) $ 1,336		Total
	(			(	(	$ 3,632,693 6,516) $ 3,626,177

Based on credit quality

Based on credit quality
Gross carrying amount Loss allowance (lifetime ECLs) Amortized cost	CreditRatingA		CreditRatingB		CreditRating C			Other		Total
	(	$ 806,564 3,905) $ 802,659		$ 1,330,171 ( 7,878) $ 1,322,293	(	$ 382,629 6,768) $ 375,861	(	$ 3,352,775 59,266) $ 3,293,509	(	$ 5,872,139 77,817) $ 5,794,322

December 31, 2020

Based on the number of overdue days

Gross carrying amount Loss allowance (lifetime ECLs) Amortized cost	Less than and including 60 days $ 2,826,907 ( 4,651) $ 2,822,256		61~90 Days $ 440 - $ 440	Over 91 Days $ 7,138 ( 4,305) $ 2,833		Total
	(			(	(	$ 2,834,485 8,956) $ 2,825,529

Based on credit quality

Based on credit quality
Gross carrying amount Loss allowance (lifetime ECLs) Amortized cost	Credit Rating A		Credit Rating B		Credit Rating C			Other		Total
	(	$ 384,617 4,435) $ 380,182		$ 1,346,480 ( 6,909) $ 1,339,571	(	$ 334,029 6,157) $ 327,872	(	$ 2,672,361 63,599) $ 2,608,762	(	$ 4,737,487 81,100) $ 4,656,387

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September 30, 2020

Based on the number of overdue days

		Less than and
		including 60
		days	61~90 Days			Over 91 Days						Total
Gross carrying amount		$ 2,270,457	$	9,769		$	3,202			$	2,283,428
Loss allowance (lifetime
ECLs)	(	4,651)	(	2,750	)	(	1,865	)	(			9,266)
Amortized cost		$ 2,265,806	$	7,019		$	1,337			$	2,274,162
Based on credit quality
		CreditRatingA	CreditRatingB		CreditRating C		Other					Total
Gross carrying amount		$ 327,170	$	675,123	$	553,760	$ 1,874,911					$ 3,430,964
Loss allowance (lifetime ECLs)		( 3,637)	(	5,506)	(	5,568)	(	67,732		)	(	82,443)
Amortized cost		$ 323,533	$	669,617	$	548,192	$ 1,807,179					$ 3,348,521

The aging schedule of notes and accounts receivable with loss reserve measured based on credit quality was as follows:

Not past due Less than and including 60 days Over 61 days	September 30, 2021 $ 5,009,997 649,085 213,057 $ 5,872,139	December 31, 2020 $ 4,220,397 357,902 159,188 $ 4,737,487	September 30, 2020
			$ 3,042,782 259,446 128,736 $ 3,430,964

The above aging schedule was based on the number of days past due from the end of the credit term.

Changes in the allowance for impairment loss recognized on notes and accounts receivable were as follows:

Beginning balance Less: Impairment losses reversed Less: Amounts written off during the period as uncollectible Foreign exchange gains and losses Ending balance	For the Nine Months Ended September30,2021 $ 90,056 1,256 ( 6,645 ) ( 334) $ 84,333	For the Nine Months Ended September30,2020 $ 93,648 ( 1,400 ) ( 321 ) ( 218) $ 91,709

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b. Other receivables

Other receivables mainly consisted of tax refund receivable, lent material fees receivable. The average aging of other receivables was less than 60 days based on the number of days past due from the invoice date, and an impairment loss was assessed based on the expected credit losses. There were no other overdue receivables with an unrecognized allowance for doubtful accounts in the Group from as of September 30, 2021 and as of December 31, 2020 and September 30.

11. Inventories

Inventories
Finished goods Work in progress Raw materials Supplies Inventory in transit	September 30, 2021 $ 2,805,078 482,844 2,309,737 386,817 161,476 $ 6,145,952	December 31, 2020 $ 2,068,989 387,559 1,345,791 331,030 162,859 $ 4,296,228	September 30, 2020
				$ 1,910,536 364,752 1,506,108 340,309 17,064 $ 4,138,769

The costs of inventories recognized as cost of goods sold for the years from July 1 to September 30, 2021 and 2020 and from January 1 to September 30, 2021 and 2020 were $14,689,087 thousand, $9,867,920 thousand, $39,882,593 thousand and $28,733,038 thousand, respectively.

The inventory net realization profits contained in sales cost and losses on inventory value recoveries for the years from July 1 to September 30, 2021 and 2020 and from January 1 to September 30, 2021 and 2020 were $5,222 thousand and $10,566 thousand, $ 12,213 thousand and $9,506 thousand, respectively.

12. Discontinued operations

On October 24, 2011, the board of directors of Subsidiary China General Plastics Corporation (“CGPC”) approved to dispose of CGPC (Zhong Shan) Co., Ltd. and CGPC Consumer Products Corporation. USI Corp. took into account the fact that the discontinued unit has resumed its operations, therefore, the amount of the prior period shall be re-expressed and the consolidated financial statement for the comparison period shall be recompiled in accordance with the provisions of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations in the preparation of the comparative consolidated financial statements for the continued unit reversed from discontinued unit from 2021. The consolidated income statement from July 1 to September 30, 2020 and from January 1 to September 30, 2020 has the following effects:

23 -

Effects on total comprehensive income (loss) for the three months ended September30,2020 General and administrative expenses Interest income Other income Other gain and loss Effects on net profit for the period Effects on total comprehensive income (loss) for the nine months ended September30,2020 General and administrative expenses Interest income Other income Other gain and loss Effects on net profit for the period	Amount Before Restatement ( $ 296,602 ) 20,392 121,149 23,201 ($ 131,860) Amount Before Restatement ( $ 886,265 ) 80,764 289,349 819 ($ 515,333)	Profit or Loss from Discontinued Operations ( $ 1,540 ) 67 6,877 ( 4,753) $ 651 Profit or Loss from Discontinued Operations ( $ 5,127 ) 188 19,945 ( 12,899) $ 2,107	Amount After Restatement
			( $ 298,142 ) 20,459 128,026 18,448 ($ 131,209) Amount After Restatement
			( $ 891,392 ) 80,952 309,294 ( 12,080) ($ 513,226)

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13. Subsidiary

a. Subsidiaries included in the consolidated financial statements

The consolidated financial statements are prepared by the following subjects:

Investor	Subsidiary	Nature of Activities Investment business Trading and investment Trading and investment Providing management services Import and export trade Investment business Investment business Engage in optical products and fire protection materials businesses Engage in solar power generation business Engage in import and distribution of various types of chemical raw materials and products Venture capital Production and marketing of stretch film, embossed film and industrial use multi-layer wrap Production and marketing of manganese-zinc soft ferrite powder Manufacturing and marketing of sapphire crystal Reinvestment business Reinvestment business	ProportionofOwnership (%)	ProportionofOwnership (%)	ProportionofOwnership (%)	Remark
			September 30,2021 100.0% 100.0% 100.0% 100.0% 99.9% 100.0% - 94.4% 100.0% 100.0% - 100.0% 70.0% 8.3% 78.3% 40.6% 8.0% 4.9% 53.5% 26.9% 1.7% 9.3% 3.3% 2.4% 1.0% 44.6% 50.9% 34.0% 9.2% 0.2% 94.3% 51.3% 16.6% 16.7% 5.4% 90.0% 100.0%	December 31,2020 100.0% 100.0% 100.0% 100.0% 99.9% 100.0% 100.0% 94.4% - - 100.0% 100.0% 70.0% 8.3% 78.3% 40.6% 8.0% 4.9% 53.5% 26.9% 1.7% 9.3% 3.3% 2.4% 1.0% 44.6% 50.9% 34.0% 9.2% 0.2% 94.3% 51.3% 16.6% 11.2% 5.4% 84.5% 100.0%	September 30,2020
The Company The Company Cypress Epoch Limited The Company Asia Polymer Corporation (“APC”) The Company Asia Polymer Corporation USIFE Investment Co., Ltd. The Company China General Plastics Corporation USIFE Investment Co., Ltd. Asia Polymer Corporation TTC Chemical Company, Ltd. APC Investment Corporation The Company Acme Electronics Corporation Asia Polymer Corporation USIFE Investment Co., Ltd. Acme Electronics Corporation APC (BVI) Holding Co., Ltd. Swanlake Traders Ltd. TAITA (BVI) Holding Co, Ltd. Acme Electronics Corporation	USI Investment Co., Ltd. (USII) Swanlake Traders Ltd. (Swanlake) USI Far East (HK) Co., Ltd. USI Management Consulting Corp (“UM”) Chong Loong Trading Co., Ltd. (“CLT”) Union Polymer International Investment Corporation (UPIIC) Cypress Epoch Limited INOMA Corporation (INOMA) USI Green Energy Corporation (“USIGE”) Usig (Shanghai) Co., Ltd. Taiwan United Venture Capital Corp. (“TUVC”) Swanson Plastics Corp. (“SPC”) Acme Electronics Corp. (“ACME”) USI Optronics Corporation (“USIO”) ACME Electronics (Cayman) Corp. Golden Amber Enterprises Limited				100.0% 100.0% 100.0% 100.0% 99.9% 100.0% 100.0% 94.4% - - 100.0% 100.0% 70.0% 8.3% 78.3% 40.6% 8.0% 4.5% 53.1% 26.9% 1.7% 9.3% 3.3% 2.4% 1.0% 44.6% 50.9% 34.0% 9.2% 0.2% 94.3% 51.3% 16.6% 11.2% 5.4% 84.5% 100.0%	7. 2. 1. 13. 2. 4. 16. 5.

(Continued)

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Investor	Subsidiary	Nature of Activities Manufacturing and marketing of manganese-zinc soft ferrite core Reinvestment business Manufacturing and marketing of manganese-zinc soft ferrite core Production and marketing of low-density polyethylene, medium-density polyethylene, ethylene vinyl acetate and importing and marketing of linear low-density polyethylene and high-density polyethylene Reinvestment business Reinvestment business Investment business Management of chemical products, equipment and plastic products and whole sale of electronic materials, commission agency services and related supporting import and export services Production and marketing of polystyrene, acrylonitrile, butadiene, ABS resin, SAN resin, glass wool insulation products and plastic materials Reinvestment business Production and marketing of polystyrene derivatives Production and marketing of polystyrene derivatives Production and marketing of plastic cloths, plastic skins, plastic tubes, plastic pellets, plastic powder and other related products Manufacture and marketing of vinyl chloride monomer and related petrochemical products Reinvestment business Marketing of PVC two- or three-time processed products Manufacture and marketing of PVC powder Manufacturing & marketing of PVC film and consumer products Manufacturing & marketing of PVC film and consumer products	ProportionofOwnership (%)	ProportionofOwnership (%)	ProportionofOwnership (%)	Remark
			September 30,2021 100.0% 100.0% 100.0% 36.1% 0.9% 0.3% - 37.3% 100.0% 70.0% 30.0% 100.0% 100.0% 100.0% 36.8% 0.6% 0.4% 37.8% 100.0% 100.0% 100.0% 25.0% 8.0% 2.0% 0.5% 0.1% 35.6% 87.3% 100.0% 100.0% 100.0% 100.0% 100.0%	December 31,2020 100.0% 100.0% 100.0% 36.1% 0.9% 0.3% - 37.3% 100.0% 70.0% 30.0% 100.0% 100.0% 100.0% 36.8% 0.6% 0.4% 37.8% 100.0% 100.0% 100.0% 25.0% 8.0% 2.0% 0.5% 0.1% 35.6% 87.2% 100.0% 100.0% 100.0% 100.0% 100.0%	September 30,2020
ACME Electronics (Cayman) Corp. Golden Amber Enterprises Limited Union Polymer International Investment Corporation China General Terminal & Distribution Co. USIFE Investment Co., Ltd. Taiwan VCM Corporation Asia Polymer Corporation Asia Polymer Corporation APC (BVI) Holding Co., Ltd. Asia Polymer Corporation APC (BVI) Holding Co., Ltd. Union Polymer International Investment Corporation China General Terminal & Distribution Co. USIFE Investment Co., Ltd. TTC Chemical Company, Ltd. Taita (BVI) Holding Co, Ltd. Union Polymer International Investment Corporation Asia Polymer Corporation TTC Chemical Company, Ltd. China General Terminal & Distribution Co. USIFE Investment Co., Ltd. China General Plastics Corporation CGPC (BVI) Holding Co., Ltd.	Acme Electronics (Kunshan) Co., Ltd. ACME Components (Malaysia) Sdn.Bhd. Acme Electronics (Guang-Zhou) Co., Ltd. Asia Polymer Corporation (“APC”) APC (BVI) Holding Co., Ltd. (“APC (BVI)”) USI International Corporation APC Investment Corporation USI Trading (Shanghai) Co., Ltd. Taita Chemical Company, Limited (“TTC”) TAITA (BVI) Holding Co, Ltd. （TAITA (BVI)） TTC Chemical (Zhong Shan) Co., Ltd. (“TTC (ZS)”) TTC Chemical (Tianjin) Co., Ltd. (“TTC (TJ)”) China General Plastics Corporation (“CGPC”) Taiwan VCM Corporation (“TVCM”) CGPC (BVI) Holding Co., Ltd. CGPC America Corporation CGPC Polymer Corporation (“CGPCPOL”) CGPC (Chung Shan) Co., Ltd. (“CGPC (CS)” Chung Shan CGPC Polymer Co., Ltd. (“Chung Shan (GPCP)”)				100.0% 100.0% 100.0% 36.1% 0.9% 0.3% - 37.3% 100.0% 70.0% 30.0% 100.0% 100.0% 100.0% 36.8% 0.6% 0.4% 37.8% 100.0% 100.0% 100.0% 25.0% 8.0% 2.0% 0.5% 0.1% 35.6% 87.2% 100.0% 100.0% 100.0% 100.0% 100.0%	7 and 16. 7. 16. 8. 8. 9. 16. 10. 11. 11.

(Continued)

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Investor	Subsidiary	Nature of Activities Warehousing petrochemical raw materials Business management consulting Manufacturing and marketing of soft ferrite core Import and export trade Reinvestment business Trading and agency businesses Production and marketing of plastic products Import and export trade Production and marketing of plastic products Production, marketing and development of EVA packaging film and other value added plastic products Production and marketing of plastic products Production and marketing of plastic products Production, marketing and development of multi-functional film and light-solution film Reinvestment business Production, marketing and development of multi-functional film and light-solution film Production and sales of PE release film and other release products Investment business Investment business Investment business	ProportionofOwnership (%)	ProportionofOwnership (%)	ProportionofOwnership (%)	Remark
			September 30,2021 33.3% 33.3% 33.4% 100.0% 100.0% 100.0% - 100.0% 100.0% 100.0% 100.0% 1.0% 99.0% 100.0% 70.0% 15.0% 15.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 59.1% 40.9% 100.0% 67.4% 85.0%	December 31,2020 33.3% 33.3% 33.4% 100.0% 100.0% 100.0% - 100.0% 100.0% 100.0% 100.0% 1.0% 99.0% 100.0% 70.0% 15.0% 15.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 59.1% 40.9% 100.0% 67.4% 85.0%	September 30,2020
China General Plastics Corporation TTC Chemical Company, Ltd. Asia Polymer Corporation USIFE Investment Co., Ltd. ACME Components (Malaysia) Sdn.Bhd. Chong Loong Trading Co., Ltd. Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Company Ltd. (Singapore) Swanson Plastics Corporation APC Investment Corporation USIFE Investment Co., Ltd. Swanson Plastics Company Ltd. (Singapore) Swanson International Ltd. A.S. Holdings (UK) Limited The Company Asia Polymer Corporation Ever Conquest Global Limited Ever Victory Global Limited	China General Terminal & Distribution Co. Taiwan United Venture Management Corp. (“TUVM”) ACME Ferrite Products Sdn.Bhd Forum Pacific Trading Ltd. Curtana Company Ltd. Forever Young Company Ltd. Swanson Plastics Company Ltd. (Singapore) Swanson International Ltd. PT. Swanson Plastics Indonesia Ltd. Swanson Technologies Corporation Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (India) Private Limited Swanson Plastics (Tianjin) Co., Ltd. A.S.Holdings (UK) Limited Swanson Plastics (Kunshan) Co., Ltd. API-Swanson (Kunshan) Co., Ltd. Ever Conquest Global Limited (“ECGL”) Ever Victory Global Limited(“EVGL”) Dynamic Ever Investments Limited (“DEIL”)				33.3% 33.3% 33.4% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 1.0% 99.0% 100.0% 70.0% 15.0% 15.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 60.2% 39.8% 100.0% 71.0% 85.3%	12. 14. 14, 15 and16. 14 and 15.

1) In June 2020, the Company acquired 1.2% of shares from the external shareholders of INOMA, acquired price being $349 thousand. After the equity purchase, the proportion of INOMA’s equity held by the Group increased from 93.2% to 94.4%. As these transactions did not change the Group’s control over these subsidiaries, they are deemed as equity transactions. Differences generated from the aforementioned equity transactions were adjusted to a decrease in retained earnings of $65 thousand.
2) In order to simplify the investment structure, the Company was approved by the Investment Commission, Ministry of Economics Affairs (Investment Commission) on January 25, 2021 to change its indirect investment in Usig
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(Shanghai) Co., Ltd. in the mainland, so it was changed to direct investment in Usig (Shanghai) Co., Ltd. in the mainland after approval. And Cypress Epoch Limited has completed the dissolution and liquidation procedures on September 28, 2021.

3) TMC has had no actual production or sales activities in recent years. Therefore, on April 12, 2019, the board of directors of TMC had approved the proposal for dissolution and liquidation of the company starting from the dissolution date of May 25, 2019. The Group has obtained $12,214 thousand of the remaining property distribution from liquidation in May 2020, and TMC has completed the dissolution and liquidation procedures on July 22, 2020.

4) USI Investment Co., Ltd. (USII) obtained 4.5% equity from external shareholders of Swanson Plastics Corporation (SPC) in 2020 based on medium and long-term investment strategy, and obtained a price of $84,399 thousand yuan.
5) On January 21, 2021, Swanlake obtained 5.42% equity from the external shareholders of Acme Electronics (Cayman) Corp. approved by the Investment Commission, MOEA with the purchase price of $2,172 thousand. After the purchase of equity, the proportion of equity held by the Group in Acme Electronics (Cayman) Corp. increased from 84.53% to 89.95%. Since the transaction does not change the Group's control over the subsidiary, it is treated as an equity transaction, and the difference arising from the said equity transaction of the Group is an adjustment to increase the capital reserve of $3,564 thousand.
6) In June 2020, ACME obtained the remaining assets of $267 thousand returned by its subsidiary ACME Electronics (BVI)Corp., which completed its process of liquidation in June 2020.
7) In order to sell the products by Gulei, the Company and APC resolved on August 13, 2020 and August 12, 2020, respectively, to establish a joint venture sales company in Fujian Province, China, with a planned capital of RMB 300,000 thousand (approximately US$46,000 thousand). The funds are expected to be US$32,200 thousand and US$13,800 thousand, respectively invested by Swanlake and APC (BVI), but yet to complete it till November 4, 2021.
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8) The boards of TAITA (BVI) resolved on December 3, 2020 to establish a new company, with an investment of RMB 314,000 thousand. The main business of the new company is expected to be the production and sales of expandable polystyrene (EPS), but yet to complete it till November 4, 2021.
9) The management of TTC decided to suspend the production of TTC (Tianjin) from April 2019 due to the assessment of the demand reduction of its subsidiary TTC (Tianjin) in the local market. Please refer to Note 15 for relevant explanation.
10) Based on the medium and long term investment strategy, the Group acquired 26 thousand shares of Taiwan VCM Corporation (TVCM) from external shareholders in March 2021 at a price of $ 447 thousand. After the purchase of shares, the equity proportion of the Group to Taiwan VCM Corporation (TVCM) increased from 87.22% to 87.23%. As these transactions did not change the Group’s control over these subsidiaries, they are deemed as equity transactions. Differences generated from the aforementioned equity transactions were adjusted to increases in capital surplus of $7 thousand.
11) In October 2011, the Board of Directors of CGPC decided to dissolve and liquidate CGPZS and CGPCCP However, the Company will lease the idle plants of the discontinued units from 2021 onwards, considering that the operations of the discontinued units are no longer in a state of discontinued operations. Accordingly, it is assessed that the discontinued units will be transferred back to a continuing entity. Please refer to Note 12.
12) In September 2019, the management of Forum Pacific Trading Ltd. approved its dissolution and liquidation, and returned the remaining assets of $6,828 thousand in May 2020. Forum Pacific Trading Ltd. had completed the process of liquidation on December 29, 2020.
13) In response to the government's green power policy, the Company purchased 100% of the equity from the non-related parties, USI Green Energy Corporation (USIGE), Ltd. on July 5, 2021 at a purchase price of NT$34,092 thousand, which was confirmed to the Board of Directors on July 8, 2021. Please refer to Note 32 for details.
14) As of September 30, 2021, the Company and APC invested capital amounted to US$246,670 thousand (around NT$7,645,981 thousand) and US$170,475 thousand (around NT$5,255,587 thousand) in ECGL, respectively, and
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reinvested in EVGL via ECGL as well as in DEIL. The total ownership percentage of the Group in EVGL is 67.4%. For more detailed explanation, please refer to 15. and Note 39.

15) In March and December 2020, ECGL did not participate in the cash capital increase of EVGL according to the original shareholding ratio, and in April and December 2020, ECGL did not invest in DEIL according to the original shareholding ratio through EVGL. After the capital increase, the equity proportion of EVGL held by the combined company decreased from 80.0% to 67.4%, and the equity proportion of DEIL held by EVGL decreased from 89.9% to 85.0%. As these transactions did not change the Group’s control over these subsidiaries, they are deemed as equity transactions. Differences generated from the aforementioned equity transactions were adjusted to increases in capital surplus of $34,896 thousand.
16) This is a subsidiary with material non-controlling interests.
The financial statements of major subsidiaries CGPC, TTC, UPIIC, ECGL, EVGL and DEIL and some non-major subsidiaries as ACEM, ACME (Cayman), TVCM, CGPCPOL, APC and TAITA (ZS) and TAITA (TJ) included in the consolidated financial statements as from January 1 to September 30, 2021 and 2020 have been reviewed by the accountants.
b. Details of subsidiaries that have material non-controlling interests

Proportion of Ownership and Voting Rights Held by Non-controlling Interests

Subsidiary CGPC TTC ACME APC EVGL	September 30, 2021 64.4% 62.2% 55.4% 62.7% 32.6%	December 31, 2020 64.4% 62.2% 55.4% 62.7% 32.6%	September 30, 2020
			64.3% 62.2% 55.4% 62.7% 29.0%

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Please refer to Table 7 and 8 for the information on places of incorporation and principal places of business.

Subsidiary	Profit(Loss)Allocatedto	Profit(Loss)Allocatedto	Profit(Loss)Allocatedto	Profit(Loss)Allocatedto	Non-controllingIn	Non-controllingIn	terests	terests	Non-controllingIntere	Non-controllingIntere	Non-controllingIntere	Non-controllingIntere	sts	sts
	For the Three Months Ended September 30, 2021		For the Three Months Ended September 30, 2020		For the Nine Months Ended September 30, 2021 $ 1,228,283 $ 886,380 $ 24,284 $ 1,460,493 ($ 20,332)		For the Nine Months Ended September 30, 2020		September 30, 2021			December 31, 2020	September 30, 2020
CGPC TTC ACME APC EVGL	(	$ 325,288 $ 233,607 $ 13,303 $ 460,616 $ 11,456)	(	$ 235,132 $ 416,806 $ 3,811 $ 129,897 $ 11,150)		$ 1,228,283 $ 886,380 $ 24,284 $ 1,460,493 $ 20,332)	(	$ 403,353 $ 714,967 $ 20,553 $ 378,600 $ 27,655)		$ 6,611,990 $ 4,482,175 $ 711,191 $ 8,871,375 $ 5,869,456		$ 6,187,422 $ 3,885,632 $ 716,599 $ 7,574,659 $ 5,988.872		$ 5,545,322 $ 3,312,820 $ 705,888 $ 6,770,805 $ 4,894,211

The summarized financial information in respect of each of the Group’s subsidiaries below represents amounts before intra-group eliminations:

CGPC and CGPC’s subsidiaries

Current assets Non-current assets Current Liabilities Non-current liabilities Equity Equity attributable to: Owners of CGPC Non-controlling interests of CGPC Non-controlling interests of CGPC’s subsidiaries	September 30, 2021 $ 8,366,944 8,880,435 ( 4,382,006 ) ( 1,607,276) $ 11,258,097 $ 4,003,889 6,611,990 642,218 $ 11,258,097	December 31, 2020 $ 5,874,585 8,019,040 ( 2,220,603 ) ( 1,369,264) $ 10,303,758 $ 3,516,093 6,187,422 600,243 $ 10,303,758	September 30, 2020
			$ 4,996,116 7,887,762 ( 1,802,864 ) ( 1,922,446) $ 9,158,568 $ 3,112,551 5,545,322 500,695 $ 9,158,568

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Revenue Net profit for the period Other comprehensive (loss) income Total comprehensive income Net profit attributable to: Owners of CGPC Non-controlling interests of CGPC Non-controlling interests of CGPC’s subsidiaries Total comprehensive income attributable to: Owners of CGPC Non-controlling interests of CGPC Non-controlling interests of CGPC’s subsidiaries Cash flow Operating activities Investing activities Financing activities Effects of exchange rate changes Net cash inflow Dividends paid on non-controlling interests	For the Three Months Ended September 30, 2021 $ 5,545,124 $ 520,150 ( 423) $ 519,727 $ 169,451 325,288 25,411 $ 520,150 $ 257,914 236,210 25,603 $ 519,727	For the Three Months Ended September 30, 2020 $ 3,262,308 $ 388,290 41,377 $ 429,667 $ 122,486 235,132 30,672 $ 388,290 $ 149,916 249,079 30,672 $ 429,667	For the Nine Months Ended September 30, 2021 $ 15,099,697 $ 2,000,210 40,501 $ 2,040,711 $ 639,841 1,228,283 132,086 $ 2,000,210 $ 817,052 1,091,161 132,498 $ 2,040,711 For the Nine Months Ended September 30, 2021 $ 1,117,890 ( 1,346,869 ) 305,745 ( 2,192) $ 74,574 $ 654,923	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
	(			$ 9,140,578 $ 672,295 57,152 $ 729,447 $ 210,116 403,353 58,826 $ 672,295 $ 227,139 443,439 58,869 $ 729,447 For the Nine Months Ended September 30, 2020
			( (	( ( (	$ 1,116,427 827,019 ) 241,488 ) 2,353) $ 45,567 $ 173,260

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TTC and TTC’s subsidiaries

September 30, 2021 December 31, 2020 September 30, 2020 $ 6,955,781 $ 5,942,120 $ 5,408,856 3,577,259 3,303,750 3,170,914 ( 2,788,291 ) ( 2,170,177 ) ( 2,251,730 ) ( 422,257) ( 719,887) ( 946,797) $ 7,322,492 $ 6,355,806 $ 5,381,243 $ 2,840,317 $ 2,470,174 $ 2,068,423 4,482,175 3,885,632 3,312,820 $ 7,322,492 $ 6,355,806 $ 5,381,243 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 5,357,361 $ 4,142,679 $ 15,461,449 $ 10,667,664 $ 368,891 $ 658,181 $ 1,399,688 $ 1,129,008 45,568 121,797 255,456 52,733 $ 414,459 $ 779,978 $ 1,655,144 $ 1,181,741 $ 135,284 $ 241,375 $ 513,308 $ 414,041 233,607 416,806 886,380 714,967 $ 368,891 $ 658,181 $ 1,399,688 $ 1,129,008 $ 151,120 $ 316,259 $ 617,125 $ 470,033 263,339 463,719 1,038,019 711,708 $ 414,459 $ 779,978 $ 1,655,144 $ 1,181,741 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 660,998 $ 1,647,000 ( 66,051 ) ( 72,045 ) ( 301,455 ) ( 811,151 ) ( 29,945) ( 3,317) $ 263,547 $ 760,487 $ 435,982 $ 63,493	September 30, 2021 December 31, 2020 September 30, 2020 $ 6,955,781 $ 5,942,120 $ 5,408,856 3,577,259 3,303,750 3,170,914 ( 2,788,291 ) ( 2,170,177 ) ( 2,251,730 ) ( 422,257) ( 719,887) ( 946,797) $ 7,322,492 $ 6,355,806 $ 5,381,243 $ 2,840,317 $ 2,470,174 $ 2,068,423 4,482,175 3,885,632 3,312,820 $ 7,322,492 $ 6,355,806 $ 5,381,243 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 5,357,361 $ 4,142,679 $ 15,461,449 $ 10,667,664 $ 368,891 $ 658,181 $ 1,399,688 $ 1,129,008 45,568 121,797 255,456 52,733 $ 414,459 $ 779,978 $ 1,655,144 $ 1,181,741 $ 135,284 $ 241,375 $ 513,308 $ 414,041 233,607 416,806 886,380 714,967 $ 368,891 $ 658,181 $ 1,399,688 $ 1,129,008 $ 151,120 $ 316,259 $ 617,125 $ 470,033 263,339 463,719 1,038,019 711,708 $ 414,459 $ 779,978 $ 1,655,144 $ 1,181,741 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 660,998 $ 1,647,000 ( 66,051 ) ( 72,045 ) ( 301,455 ) ( 811,151 ) ( 29,945) ( 3,317) $ 263,547 $ 760,487 $ 435,982 $ 63,493	September 30, 2020	September 30, 2020
		$ 5,408,856 3,170,914 2,251,730 ) 946,797) $ 5,381,243 $ 2,068,423 3,312,820 $ 5,381,243 For the Nine Months Ended September 30, 2020 $ 10,667,664 $ 1,129,008 52,733 $ 1,181,741 $ 414,041 714,967 $ 1,129,008 $ 470,033 711,708 $ 1,181,741 For the Nine Months Ended September 30, 2020 $ 1,647,000 ( 72,045 ) ( 811,151 ) ( 3,317) $ 760,487 $ 63,493
$ 15,461,449 $ 1,399,688 255,456 $ 1,655,144 $ 513,308 886,380 $ 1,399,688 $ 617,125 1,038,019 $ 1,655,144 For the Nine Months Ended September 30, 2021
( ( (	$ 660,998 66,051 ) 301,455 ) 29,945) $ 263,547 $ 435,982		$ 1,647,000 72,045 ) 811,151 ) 3,317) $ 760,487 $ 63,493

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ACME and ACME’s subsidiaries

ACME and ACME’s subsidiaries	ACME and ACME’s subsidiaries	ACME and ACME’s subsidiaries
September 30, 2021 December 31, 2020 September 30, 2020 Current assets $ 2,170,192 $ 1,886,912 $ 1,851,446 Non-current assets 1,866,243 1,679,406 1,664,988 Current Liabilities ( 1,305,591 ) ( 1,161,937 ) ( 1,119,076 ) Non-current liabilities ( 833,225) ( 519,306) ( 554,731) Equity $ 1,897,619 $ 1,885,075 $ 1,842,627 Equity attributable to: Owners of ACME $ 598,703 $ 580,765 $ 568,843 Non-controlling interests of ACME 711,191 716,599 705,888 Non-controlling interests of ACME’s subsidiaries 587,725 587,711 567,896 $ 1,897,619 $ 1,885,075 $ 1,842,627 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 Revenue $ 828,361 $ 520,064 $ 2,273,304 $ 1,582,323 Net profit for the period $ 36,401 $ 7,689 $ 66,376 $ 35,061 Other comprehensive income ( 11,436) 37,581 ( 53,832) ( 28,043) Total comprehensive income $ 24,965 $ 45,270 $ 12,544 $ 7,018 Net profit attributable to: Owners of ACME $ 10,620 $ 3,043 $ 19,388 $ 16,409 Non-controlling interests of ACME 13,303 3,811 24,284 20,553 Non-controlling interests of ACME’s subsidiaries 12,478 835 22,704 ( 1,901) $ 36,401 $ 7,689 $ 66,376 $ 35,061 Total comprehensive income attributable to: Owners of ACME $ 7,528 $ 13,869 $ 5,563 $ 9,797 Non-controlling interests of ACME 9,429 17,563 6,967 12,462 Non-controlling interests of ACME’s subsidiaries 8,008 13,838 14 ( 15,241) $ 24,965 $ 45,270 $ 12,544 $ 7,018			September 30, 2020
				$ 1,851,446 1,664,988 1,119,076 ) 554,731) $ 1,842,627 $ 568,843 705,888 567,896 $ 1,842,627 For the Nine Months Ended September 30, 2020 $ 1,582,323 $ 35,061 ( 28,043) $ 7,018 $ 16,409 20,553 ( 1,901) $ 35,061 $ 9,797 12,462 ( 15,241) $ 7,018
	(	$ 2,273,304 $ 66,376 53,832) $ 12,544 $ 19,388 24,284 22,704 $ 66,376 $ 5,563 6,967 14 $ 12,544			$ 1,582,323 $ 35,061 28,043) $ 7,018 $ 16,409 20,553 1,901) $ 35,061 $ 9,797 12,462 15,241) $ 7,018

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Cash flow Operating activities Investing activities Financing activities Effects of exchange rate changes Net cash (outflow) inflow	For the Nine Months Ended September 30, 2021 $ 41,314 ( 325,035 ) 288,802 ( 36,603) ($ 31,522)	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
	( ( (	( (	$ 152,171 26,052 ) 24,567 16,152) $ 134,534

APC and APC’s subsidiaries

Current assets Non-current assets Current Liabilities Non-current liabilities Equity Equity attributable to: Owners of APC Non-controlling interests of APC Revenue Net profit for the period Other comprehensive income Total comprehensive income Net profit attributable to: Owners of APC Non-controlling interests of APC Total comprehensive income attributable to: Owners of APC Non-controlling interests of APC	September 30, 2021 December 31, 2020 September 30, 2020 $ 3,881,769 $ 2,964,269 $ 3,005,320 15,533,995 13,919,234 12,815,734 ( 2,686,135 ) ( 1,479,196 ) ( 1,666,635 ) ( 1,625,964) ( 3,294,762) ( 3,394,469) $ 15,103,665 $ 12,109,545 $ 10,759,950 $ 6,232,290 $ 4,534,886 $ 3,989,145 8,871,375 7,574,659 6,770,805 $ 15,103,665 $ 12,109,545 $ 10,759,950 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 2,462,953 $ 1,313,190 $ 6,651,233 $ 3,985,252 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 28,915 571,409 1,533,787 290,195 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823 $ 220,243 $ 62,111 $ 698,334 $ 181,028 460,616 129,897 1,460,493 378,600 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 $ 550,794 $ 247,610 $ 1,881,016 $ 346,678 158,980 515,807 1,811,598 503,145 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823	September 30, 2021 December 31, 2020 September 30, 2020 $ 3,881,769 $ 2,964,269 $ 3,005,320 15,533,995 13,919,234 12,815,734 ( 2,686,135 ) ( 1,479,196 ) ( 1,666,635 ) ( 1,625,964) ( 3,294,762) ( 3,394,469) $ 15,103,665 $ 12,109,545 $ 10,759,950 $ 6,232,290 $ 4,534,886 $ 3,989,145 8,871,375 7,574,659 6,770,805 $ 15,103,665 $ 12,109,545 $ 10,759,950 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 2,462,953 $ 1,313,190 $ 6,651,233 $ 3,985,252 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 28,915 571,409 1,533,787 290,195 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823 $ 220,243 $ 62,111 $ 698,334 $ 181,028 460,616 129,897 1,460,493 378,600 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 $ 550,794 $ 247,610 $ 1,881,016 $ 346,678 158,980 515,807 1,811,598 503,145 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823	September 30, 2021 December 31, 2020 September 30, 2020 $ 3,881,769 $ 2,964,269 $ 3,005,320 15,533,995 13,919,234 12,815,734 ( 2,686,135 ) ( 1,479,196 ) ( 1,666,635 ) ( 1,625,964) ( 3,294,762) ( 3,394,469) $ 15,103,665 $ 12,109,545 $ 10,759,950 $ 6,232,290 $ 4,534,886 $ 3,989,145 8,871,375 7,574,659 6,770,805 $ 15,103,665 $ 12,109,545 $ 10,759,950 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 2,462,953 $ 1,313,190 $ 6,651,233 $ 3,985,252 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 28,915 571,409 1,533,787 290,195 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823 $ 220,243 $ 62,111 $ 698,334 $ 181,028 460,616 129,897 1,460,493 378,600 $ 680,859 $ 192,008 $ 2,158,827 $ 559,628 $ 550,794 $ 247,610 $ 1,881,016 $ 346,678 158,980 515,807 1,811,598 503,145 $ 709,774 $ 763,417 $ 3,692,614 $ 849,823	September 30, 2020	September 30, 2020	September 30, 2020	September 30, 2020

			$ 6,651,233 $ 2,158,827 1,533,787 $ 3,692,614 $ 698,334 1,460,493 $ 2,158,827 $ 1,881,016 1,811,598 $ 3,692,614				$ 3,985,252 $ 559,628 290,195 $ 849,823 $ 181,028 378,600 $ 559,628 $ 346,678 503,145 $ 849,823

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Cash flow Operating activities Investing activities Financing activities Effects of exchange rate changes Net cash outflow Dividends paid on non-controlling interests EVGL and EVGL’s subsidiaries September 30, 2021 Current assets $ 1,261,011 Non-current assets 19,787,280 Current Liabilities ( 11,514) Equity $ 21,036,777 Equity attributable to: Owners of EVGL $ 12,136,483 Non-controlling interests of EVGL 5,869,456 Non-controlling interests of EVGL’s subsidiaries 3,030,838 $ 21,036,777	Cash flow Operating activities Investing activities Financing activities Effects of exchange rate changes Net cash outflow Dividends paid on non-controlling interests EVGL and EVGL’s subsidiaries September 30, 2021 Current assets $ 1,261,011 Non-current assets 19,787,280 Current Liabilities ( 11,514) Equity $ 21,036,777 Equity attributable to: Owners of EVGL $ 12,136,483 Non-controlling interests of EVGL 5,869,456 Non-controlling interests of EVGL’s subsidiaries 3,030,838 $ 21,036,777		For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 1,504,104 $ 2,128,507 13,139 ( 621,925 ) ( 1,584,544 ) ( 1,841,097 ) ( 4,548) ( 5,604) ($ 71,849) ($ 340,119) $ 472,565 $ 225,031 December 31, 2020 September 30, 2020 $ 1,309,763 $ 1,304,910 20,170,030 18,513,834 15,128) ( 10,992) $ 21,464,665 $ 19,807,752 $ 12,383,404 $ 12,007,476 5,988,872 4,894,211 3,092,389 2,906,065 $ 21,464,665 $ 19,807,752	For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 1,504,104 $ 2,128,507 13,139 ( 621,925 ) ( 1,584,544 ) ( 1,841,097 ) ( 4,548) ( 5,604) ($ 71,849) ($ 340,119) $ 472,565 $ 225,031 December 31, 2020 September 30, 2020 $ 1,309,763 $ 1,304,910 20,170,030 18,513,834 15,128) ( 10,992) $ 21,464,665 $ 19,807,752 $ 12,383,404 $ 12,007,476 5,988,872 4,894,211 3,092,389 2,906,065 $ 21,464,665 $ 19,807,752	For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 $ 1,504,104 $ 2,128,507 13,139 ( 621,925 ) ( 1,584,544 ) ( 1,841,097 ) ( 4,548) ( 5,604) ($ 71,849) ($ 340,119) $ 472,565 $ 225,031 December 31, 2020 September 30, 2020 $ 1,309,763 $ 1,304,910 20,170,030 18,513,834 15,128) ( 10,992) $ 21,464,665 $ 19,807,752 $ 12,383,404 $ 12,007,476 5,988,872 4,894,211 3,092,389 2,906,065 $ 21,464,665 $ 19,807,752	For the Nine Months Ended September 30, 2020
Current assets Non-current assets Current Liabilities Equity Equity attributable to: Owners of EVGL Non-controlling interests of EVGL Non-controlling interests of EVGL’s subsidiaries
	(	(		(	$ 1,304,910 18,513,834 10,992) $ 19,807,752 $ 12,007,476 4,894,211 2,906,065 $ 19,807,752

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Loss for the period Other comprehensive income Total comprehensive income Loss attributable to: Owners of EVGL Non-controlling interests of EVGL Non-controlling interests of EVGL’s subsidiaries Total comprehensive income attributable to: Owners of EVGL Non-controlling interests of EVGL Non-controlling interests of EVGL’s subsidiaries Cash flow Operating activities Investing activities Financing activities Effects of exchange rate changes Net cash (outflow) inflow	For the Three Months Ended September 30, 2021 ( $ 41,406 ) ( 85,136) ($ 126,542) ( $ 23,687 ) ( 11,456 ) ( 6,263) ($ 41,406) ( $ 72,494 ) ( 35,059 ) ( 18,989) ($ 126,542)	For the Three Months Ended September 30, 2020 ( $ 45,129 ) 357,331 $ 312,202 ( $ 27,356 ) ( 11,150 ) ( 6,623) ($ 45,129) $ 189,228 77,129 45,845 $ 312,202	For the Nine Months Ended September 30, 2021 ( $ 73,598 ) ( 354,290) ($ 427,888) ( $ 42,041 ) ( 20,332 ) ( 11,225) ($ 73,598) ( $ 246,921 ) ( 119,416 ) ( 61,551) ($ 427,888) For the Nine Months Ended September 30, 2021 ( $ 9,135 ) - - ( 28,498) ($ 37,633)	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
	( ( ( ( ( ( ( ( ( ( (	( ( ( ( (		( $ 127,417 ) ( 118,307) ($ 245,724) ( $ 83,826 ) ( 27,655 ) ( 15,936) ($ 127,417) ( $ 170,245 ) ( 51,279 ) ( 24,200) ($ 245,724) For the Nine Months Ended September 30, 2020
			( ( (	( ( (	$ 7,110 ) 3,811,781 ) 4,006,285 67,783) $ 119,611

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14. Investments Accounted for Using the Equity Method

Investments in joint ventures Associates that are individually material Fujian Gulei Petrochemical Co., Ltd. (“Gulei”)	September 30, 2021 $ 19,787,280		December 31, 2020 $ 20,170,030	September 30, 2020	September 30, 2020
					$ 18,513,834

Investments in joint venture are accounted for using the equity method.

The percentage of the Group’s ownership and voting rights was 50% of the outstanding shares of Gulei as of September 30, 2021, December 31, 2020 and September 30, 2020. For more explanation, please refer to Note 38.

For the scope of business operations, the location and national information of Gulei’s registry of joint venture, please refer to Table 8.

The summary of financial information below represents amounts shown in the joint venture’s financial statements prepared in accordance with IFRSs adjusted by the Group for equity accounting purposes.

for equity accounting purposes.	for equity accounting purposes.	for equity accounting purposes.
September 30, 2021 December 31, 2020 September 30, 2020 Cash $ 6,532,255 $ 4,356,714 $ 3,879,321 Current assets $ 19,170,201 $ 5,785,331 $ 3,925,109 Non-current assets 91,676,515 82,025,858 70,331,401 Current Liabilities ( 18,640,105 ) ( 10,734,400 ) ( 10,323,253 ) Non-current liabilities (52,632,051) (36,736,729) (26,905,589) Equity 39,574,560 40,340,060 37,027,668 Proportion of the Group’s ownership 50% 50% 50% Equity attributable to the Group $ 19,787,280 $ 20,170,030 $ 18,513,834 Carrying amount $ 19,787,280 $ 20,170,030 $ 18,513,834 For the Three Months Ended September 30, 2021 For the Three Months Ended September 30, 2020 For the Nine Months Ended September 30, 2021 For the Nine Months Ended September 30, 2020 The Group's share of: Loss for the period ($ 36,153) ($ 44,798) ($ 56,958) ($ 114,593)			September 30, 2020

	(	$ 56,958)		(	$ 114,593)

Gulei had no significant operating income for the years ended January 1 to September 30, 2021 and 2020.

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The share of profit and loss and other comprehensive income of a joint venture and the Group using the equity method for the period of January 1 to September 30, 2021 and 2020 shall be calculated on the basis of the financial statements which have not been reviewed by accountants.

15. Property, plant and equipment– owned

reviewed by accountants. Property, plant and equipment–	owned
Freehold Land Land improvements Buildings and Improvements Machinery and Equipment Transportation and Communication Equipment Other equipment Construction in Progress and Machinery in Transit	September 30, 2021 $ 4,682,237 5,948 3,824,396 10,838,553 35,279 289,749 4,318,437 $ 23,994,599		December 31, 2020 $ 4,682,237 6,954 3,974,587 11,626,815 46,935 321,524 2,510,261 $ 23,169,313	September 30, 2020
					$ 4,682,237 7,108 3,978,393 11,784,258 47,138 309,588 2,250,743 $ 23,059,465

In accordance with the New Taipei City Government Letter Development No. 1072133080 dated November 7, 2018, the land and buildings of the Company located in Linkou are within the scope of "Urban Land Redeveloping Zone at 1st Industrial Park in Linkou District". The land will be expropriated and rezoned in cooperation with the government and is expected to be returned in 2022.

In cooperation with the Taiwan International Ports Corporation, Ltd. (Ports Co.), Ministry of Transportation and Communications, to relocate the petrochemical oil storage tank facilities of the old port area operators, CGTD leased the port facilities and storage areas of the Kaohsiung Port Intercontinental Container Center Second Phase Petrochemical Oil Storage and Transportation Center from Ports Co., the lease period being from August 1, 2017 to July 31, 2042, rent paid quarterly. In addition, the boards of directors of the Company, CGTD, APC and TVCM, a subsidiary of CGPC, resolved in 2019 to build the second phase of the Intercontinental Petrochemical Oil Products Center, and signed a turnkey project agreement with CTCI Corporation on October 7, 2019, with a total investment price of $3,380,107 thousand. As of September 30, 2021, the Group had paid $2,702,949 thousand for the project, which was accounted for under construction in progress.

For the periods ended September 30, 2020, ACME (GZ) assessed that some of its machinery and equipment had been idle and did not meet the production requirements, recognizing an impairment loss of NT$5,823 thousand.

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Due to shrinking demand of EPS in the local market, the main product of Taita Chemical (Tianjin) Co., Ltd. (“TAITA (TJ)”), the management decided to suspend the production of TAITA (TJ) starting from April 2019. TAITA (TJ) determined the recoverable amounts of the property, plant and equipment (including right-of-use assets), on the basis of fair values less costs of disposal. TAITA (TJ) recognized an impairment loss of $22,078 thousand in 2020, which was reported under cost of goods sold in the consolidated statements of comprehensive income.

No impairment or reversal was made on the property, plant and equipment of the Group for the period from January 1 to September 30, 2021 and 2020.

The property, plant and equipment of the Group is depreciated on a straight line basis according to the following years of service:

o the following years of service:
Land improvements	7-20 years
Buildings and Improvements
Plant, machine room and	2-55 years
improvements
Office building, labs and	10-60 years
improvements
Storage rooms	11-45 years
Other	2-40 years
Machinery and Equipment	2-26 years
Transportation and Communication	2-15 years
Equipment
Other equipment	2-31 years

Property, plant and equipment pledged as collateral for bank borrowings are set out in Note 37.

For the related capitalized interest, please refer to Note 28 (d) finance cost.

16. Lease Arrangements

a. Right-of-use assets

ase Arrangements Right-of-use assets
Carrying amount of right-of-use assets Leasehold land Land use rights Buildings Machinery and Equipment Transportation equipment	September 30, 2021 $ 181,243 319,473 131,185 46,642 2,070 $ 680,613	December 31, 2020 $ 164,180 336,967 148,111 53,510 2,183 $ 704,951	September 30, 2020
				$ 171,721 330,071 150,713 54,377 2,384 $ 709,266

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Addition for right-of-use assets Depreciation expense of right-of-use assets Leasehold land Land use rights Buildings Machinery and Equipment Transportation equipment	For the Three Months Ended September 30, 2021 $ 4,932 4,013 5,686 2,006 270 $ 16,907	For the Three Months Ended September 30, 2020 $ 3,924 3,371 7,114 1,984 170 $ 16,563	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020 $ 2,765 $ 11,589 11,324 21,021 5,962 516 $ 50,412	For the Nine Months Ended September 30, 2020 $ 2,765 $ 11,589 11,324 21,021 5,962 516 $ 50,412
				$ 38,844 $ 14,341 12,078 17,078 6,064 725 $ 50,286		$ 2,765 $ 11,589 11,324 21,021 5,962 516 $ 50,412

Except for the recognition of depreciation expense, the Group’s right-of-use assets did not experience significant sub-lease or impairments for the years ended January 1 to September 30, 2021 and 2020.

The Group leases the office in Taipei and sublets it to another company on a operating lease basis. The related right-of-use assets are presented as investment properties (as set out in Note 17). The corresponding amount of the above-mentioned right-of-use assets excludes the right-of-use assets that meet the definition of investment property.

Part of right-of-use assets of the Group pledged as collateral for bank borrowings are set out in Notes 19 and 37.

b. Lease liabilities

set out in Notes 19 and 37. Lease liabilities
Carrying amount of lease liabilities Current Non-current	September 30, 2021 $ 72,081 $ 367,134	December 31, 2020 $ 75,284 $ 384,402	September 30, 2020
				$ 68,396 $ 406,156

Range of discount rate for lease liabilities was as follows:

Leasehold land Buildings Machinery and Equipment Transportation equipment	September 30, 2021 0.83%~9.25% 1.04%~2.00% 1.04%~1.16% 1.06%~1.25%	December 31, 2020 0.83%~9.25% 1.04%~2.00% 1.04%~1.16% 1.06%~1.25%	September 30, 2020
			0.83%~9.25% 1.04%~2.00% 1.04%~1.16% 1.06%~1.25%

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c. Material lease-in activities and terms

The Group leases buildings for use as factories, offices, dormitories and R&D centers for a period of one to fourteen years. The Group has options to lease office at the end of the lease terms.

d. Other lease information

Lease arrangements under operating leases for leasing out of investment properties are set out in Note 17. For details of lease information, please refer to the following table (the Group as lessee).

Expenses relating to short-term leases Expenses relating to low-value asset leases Expenses relating to variable lease payments not included in the measurement of lease liabilities Total cash outflow for leases	For the Three Months Ended September 30, 2021 $ 13,440 $ 220 $ 11,539	For the Three Months Ended September 30, 2020 $ 15,750 $ 442 $ 7,768	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020 $ 35,658 $ 1,222 $ 29,818 ($ 123,827)	For the Nine Months Ended September 30, 2020 $ 35,658 $ 1,222 $ 29,818 ($ 123,827)
			(	$ 40,536 $ 700 $ 30,850 $ 129,397)		$ 35,658 $ 1,222 $ 29,818 $ 123,827)

The Group leases certain buildings, cars and low-value assets which qualify as short-term leases. The Group has elected to apply the recognition exemption and thus, did not recognize right-of-use assets and lease liabilities for these leases.

17. Investment Property

Investment Property
Investment properties - completed Land Buildings Right-of-use assets	September 30, 2021 $ 200,781 363,361 153,177 $ 717,319	December 31, 2020 $ 200,726 384,483 168,011 $ 753,220	September 30, 2020
				$ 195,053 389,955 170,589 $ 755,597

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Cost Balance as of January 1, 2021 Additions Net foreign currency exchange differences Balance as of September 30, 2021 Accumulated depreciation and impairment Balance as of January 1, 2021 Depreciation expenses Net foreign currency exchange differences Balance as of September 30, 2021 Net amount as of September 30, 2021 Cost Balance as of January 1, 2020 Additions Classified as real estate, plant and equipment Rerecognized as right-of-use assets Net foreign currency exchange differences Balance as of September 30, 2020 Accumulated depreciation and impairment Balance as of January 1, 2020 Depreciation expenses Classified as real estate, plant and equipment Rerecognized as right-of-use assets Net foreign currency exchange differences Balance as of September 30, 2020 Net amount as of September 30, 2020		Land $ 204,695 55 - $ 204,750 $ 3,969 - - $ 3,969 $ 200,781 $ 119,022 80,000 - - - $ 199,022 $ 3,969 - - - - $ 3,969 $ 195,053		Buildings $ 736,810 - 7,015) $ 729,795 $ 352,327 18,622 4,515) $ 366,434 $ 363,361 $ 738,314 - 1,752 ) - 4,459) $ 732,103 $ 326,570 18,527 717 ) - 2,232) $ 342,148 $ 389,955		Right-of-use assets $ 203,817 - 1,553) $ 202,264 $ 35,806 13,412 131) $ 49,087 $ 153,177 $ 205,110 - - 2,775 ) 538) $ 201,797 $ 18,199 13,370 - 347 ) 14) $ 31,208 $ 170,589		Total
			( ( ( ( ( (		( ( ( ( ( (		( ( ( ( ( ( ( (	$ 1,145,322 55 8,568) $ 1,136,809 $ 392,102 32,034 4,646) $ 419,490 $ 717,319 $ 1,062,446 80,000 1,752 ) 2,775 ) 4,997) $ 1,132,922 $ 348,738 31,897 717 ) 347 ) 2,246) $ 377,325 $ 755,597

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The investment property is the sublease of the Group’s free-held and leased offices in Taipei to other companies on an operating lease for a period of 1 to 8 years with an option to extend the lease. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend.

The total amount of lease payments to be collected in the future for investment property as operating lease as of September 30, 2021, December 31, 2020, and September 30, 2020 is as follows:

2020 is as follows:
Year 1 Year 2 Year 3 Year 4 Year 5 Over 5 years	September 30, 2021 $ 76,961 58,721 43,500 21,956 12,216 29,634 $ 242,988	December 31, 2020 $ 68,752 50,357 40,458 25,068 13,340 23,178 $ 221,153	September 30, 2020
				$ 74,977 53,489 43,388 28,313 16,157 26,274 $ 242,598

Except for the recognition of depreciation expense, there is no significant addition, disposal or impairment of the investment properties of the Group during the period from January 1 to September 30, 2021 and 2020.

The above items of investment properties are depreciated on a straight-line basis over their estimated useful lives as follows:

Buildings 5-50 years Right-of-use assets 5-50 years

Part of the Group’s investment properties is located in the Toufen and Linyuan Industrial District. As these districts are designated for industrial use, the information on comparable market transactions are uncommon and alternative reliable measurements of the fair value estimates are not available. Hence, the Group determined that the fair value of these investment properties cannot be reliably determined. The fair values of the remaining investment properties were not assessed by independent appraisers; instead, they were arrived at by using the valuation model that most market participants would use in determining fair value by using Level 3 inputs, with reference to the transaction prices of similar properties in the vicinity. The fair value of right-of-use assets was determined by adding back the amount of related lease liabilities recognized to the net amount of the expected lease income after deducting all the expected payments.

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The fair values of investment properties as of September 30, 2021, December 31, 2020 and September 30, 2020 were as follows:

Fair value	September 30, 2021 $ 1,480,969	December 31, 2020 $ 1,540,756	September 30, 2020	September 30, 2020
				$ 1,404,864

The investment properties pledged as collateral for bank borrowings are set out in Note 37.

18. Goodwill and other intangible assets

Goodwill a. Other intangible assets b. Technology royalties and patent Computer software Plant design fee Field project	September 30, 2021 $ 270,211 $ 1,130 7,674 4,001 32,730 $ 45,535	December 31, 2020 $ 269,026 $ 1,863 8,944 - - $ 10,807	September 30, 2020	September 30, 2020
				$ 269,026 $ 2,108 9,247 - - $ 11,355

a. Goodwill

The goodwill of the Group is regularly assessed for impairment at the end of each year. There is no impairment sign during September 30, 2021 and 2020 so the impairment assessment is not carried out.

In response to the government's policy on green power, the Company acquired 100% equity from the non-related party, USIGE, on July 5, 2021. The premium of the investment cost and acquired net equity value has been classified as the field project into intangible assets of NT$33,144 thousand and goodwill of NT$1,185 thousand according to the acquisition price apportion evaluation analysis report. Please refer to Note 32 for details.

b. Other intangible assets

Except for the recognition of amortization expenses and the field project classified as intangible asset according to the acquisition price apportion evaluation analysis report, there is no significant addition, disposal or impairment of other intangible assets of the Group during the periods from January 1 to September 30, 2021 and 2020.

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The above-mentioned intangible assets with limited service life are amortized on a

straight line basis according to the following service years:

Technology royalties and patent	6-10 Years
Computer software	2~10 years
Plant design fee	10 years
Field project	20 years

19. Borrowings

a. Short-term borrowings

rrowings Short-term borrowings
Unsecured borrowings -Line of credit borrowings The range of interest rate Short-term bills payable Commercial note payable Less: Unamortized discount on bills payable The range of interest rate Long-term borrowings Secured loans Line of credit borrowings Sub-Total Commercial note payable Unamortized discount on bills payable Sub-Total Long-term borrowings The range of interest rate Secured loans Line of credit borrowings Commercial note payable	September 30, 2021 $ 2,483,306 0.52%~1.78% September 30, 2021 $ 626,000 ( 280) $ 625,720 0.64%~1.068% September 30, 2021 $ 400,000 3,720,000 4,120,000 100,000 ( 36) 99,964 $ 4,219,964 1.11% 0.74%~1.06% 0.948%	December 31, 2020 $ 2,726,270 0.52%~2.89% December 31, 2020 $ 657,000 ( 296) $ 656,704 0.53%~1.098% December 31, 2020 $ 640,000 6,950,000 7,590,000 - - - $ 7,590,000 1.00%~1.11% 0.74%~1.04% -	September 30, 2020
			$ 3,747,363 0.52%~2.89% September 30, 2020
			$ 895,000 ( 510) $ 894,490 0.35%~1.298% September 30, 2020
			$ 640,000 7,250,000 7,890,000 40,000 ( 31) 39,969 $ 7,929,969 0.93%~1.11% 0.82%~1.04% 1.298%

b. Short-term bills payable
c. Long-term borrowings
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In order to replenish the medium and long term working capital, The Company has signed medium and long term credit contracts with the bank with a total credit line of $ 4,996,250 thousand. The credit contract period will be up to August 2024, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, $300,000 thousand had been spent.

In order to replenish the medium and long term working capital, UPIIC has signed medium and long term credit contracts with the bank with a total credit line of $1,600,000 thousand. The credit contract period will be up to June 2024, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, TVCM has made drawdowns of NT$800,000 thousand.

In order to replenish the medium and long term working capital, CGPC has signed medium and long term credit contracts with the bank with a total credit line of $ 800,000 thousand. The credit contract period will be up to August, 2024, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, none had been spent.

In order to replenish the medium and long term working capital, CGPCP has signed medium and long term credit contracts with the bank with a total credit line of $ 500,000 thousand. The credit contract period will be up to August 2023, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, none had been spent.

In order to replenish the medium and long term working capital, TVCM has signed medium and long term credit contracts with the bank with a total credit line of $ 600,000 thousand. The credit contract period will be up to September 2023, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, TVCM has made drawdowns of NT$350,000 thousand.

In order to replenish the medium and long term working capital, TTC has signed medium and long term credit contracts with the bank with a total credit line of $ 2,250,000 thousand. The credit contract period will be up to August 2024, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, none had been spent.

In order to replenish the medium and long term working capital, APC has signed medium and long term credit contracts with the bank with a total credit line of $ 5,650,000 thousand. The credit contract period will be up to July 2024, and the total

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credit line will be recycled within the limited term of the contract. As of September 30, 2021, APC has made drawdowns of NT$1,400,000 thousand.

In order to replenish the medium and long term working capital, ACME has signed medium and long term credit contracts with the bank with a total credit line of $ 1,000,000 thousand. The credit contract period will be up to March 2026, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, ACME has made drawdowns of NT$640,000 thousand.

In order to replenish the medium and long term working capital, SPC has signed medium and long term credit contracts with the bank with a total credit line of $ 1,300,000 thousand. The credit contract period will be up to August, 2024, and the total credit line will be recycled within the limited term of the contract. As of September 30, 2021, SPC has made drawdowns of NT$730,000 thousand.

According to the loan contracts of part of subsidiaries, the current ratio, bank loan ratio, debt ratio, and interest protection multiples should not be less than the specified percentage. The subsidiaries should provide improvements to the bank if the requirements were not met. As of September 30, 2021, the subsidiaries did not violate the requirements.

The Group has obtained a special low-interest bank loan line of NT$5,404,400 thousand in accordance with the "Action Plan for Accelerated Investment by Domestic Corporations" and "Action Plan for Accelerated Investment by SMEs", and has used NT$1,330,000 thousand in October 2021, recognized and measured the loan at the market interest rate of 0.8%~1.0%. The difference between the market interest rate and the actual preferential repayment rate of 0.1%~0.3% is treated as government subsidy.

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20. Bonds Payable

Bonds Payable
Domestic unsecured bonds 104-1B - issuance on February 12, 2015, 7 years, total amount $1,000,000 thousand, coupon rate 1.90%, bullet repayment Domestic unsecured bonds 105-1 - issuance on October 28, 2016, 5 years, total amount $2,000,000 thousand, coupon rate 0.80%, bullet repayment Domestic unsecured bonds 106-1 - issuance on October 27, 2017, 5 years, total amount $2,000,000 thousand, coupon rate 1.10%, bullet repayment Domestic unsecured bonds 108-1 - issuance on April 26, 2019, 5 years, total amount $2,000,000 thousand, coupon rate 0.98%, bullet repayment Domestic unsecured bonds 110-1A - issuance on June 23 2021, 5 years, total amount $1,000,000 thousand, coupon rate 0.63%, bullet repayment, repaid $ 500,000 in the 4th and 5th years respectively from the issuance date	September 30, 2021 $ 1,000,000 2,000,000 2,000,000 2,000,000 1,000,000	December 31, 2020 $ 1,000,000 2,000,000 2,000,000 2,000,000 -	September 30, 2020
			$ 1,000,000 2,000,000 2,000,000 2,000,000 -

(Continued)

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Domestic unsecured bonds 110-1B - issuance on June 23 2021, 7 years, total amount $1,000,000 thousand, coupon rate 0.73%, bullet repayment, repaid $500,000 in the 6th and 7th years respectively from the issuance date Discounts on bonds payable Less: Maturity within one year	September 30, 2021 $ 1,000,000 9,000,000 ( 7,592) 8,992,408 (2,999,830) $ 5,992,578	December 31, 2020 $ - 7,000,000 ( 5,698) 6,994,302 (1,999,233) $ 4,995,069	September 30, 2020	September 30, 2020
	( (	( (	(	$ - 7,000,000 6,445) 6,993,555 - $ 6,993,555

In December 2014, the Company applied for the first issuance of unsecured ordinary corporate bonds issued in 2015 with the amount of $2,000,000 thousand in order to reimburse the due bonds and to increase working capital. The unsecured ordinary corporate bonds with a 5-7-year maturity, due for repayment, were all issued in February 2015. The Company repaid $1,000,000 thousand due in February 2020.

In October 2016, the Company applied for the first issuance of unsecured ordinary corporate bonds issued in 2016 with the amount of $2,000,000 thousand in order to reimburse the bank loans, and the unsecured ordinary corporate bonds with a 5-year maturity, due for repayment, were all issued in October 2016.

In October 2017, the Company applied for the first issuance of unsecured ordinary corporate bonds issued in 2017 with the amount of $2,000,000 thousand in order to reimburse the bank loans, and the unsecured ordinary corporate bonds with a 5-year maturity, due for repayment, were all issued in October 2017.

In April 2019, the Company applied for the first issuance of unsecured ordinary corporate bonds issued in 2019 with the amount of $2,000,000 thousand in order to reimburse the bank loans, and the unsecured ordinary corporate bonds with a 5-year maturity, due for repayment, were all issued in April 2019.

In June 2021, the Company applied for the first issuance of unsecured ordinary corporate bonds issued in 2021 with the amount of $2,000,000 thousand in order to

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reimburse the bank loans, and the unsecured ordinary corporate bonds with a 5-to-7-year maturity, due for repayment, were all issued in June 2021.

In October 2021, the Company applied for the 2nd issuance of unsecured ordinary corporate bonds issued in 2021 with the amount of $2,000,000 thousand in order to reimburse the bank loans, and the unsecured ordinary corporate bonds with a 5-to-7-year maturity, due for repayment, were all issued in October 2021.

21. Accounts payable

Accounts payable
Notes receivable-operating Accounts payable	September 30, 2021 $ 4,128,166	December 31, 2020 $ 3,406,837	September 30, 2020
				$ 2,448,891

The average credit period of the Group is between 1 and 3 months. The Group has financial risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms.

22. Other liabilities

the pre-agreed credit terms. Other liabilities
Current Other payables Dividends payable Payables for salaries or bonuses Payables for freight Payables for water and electricity and gas Payables for purchases of equipment Payable for taxes Payables for interests Payables for insurance Payables for professional service expenses Payables for land acquisition Other Other liabilities Refund liabilities	September 30, 2021 $ 1,476,464 1,316,173 313,471 277,833 242,392 94,367 60,484 29,668 22,562 - 460,930 4,294,344 35,658 $ 4,330,002	December 31, 2020 $ 71,694 1,112,278 234,530 246,183 104,811 68,251 41,056 27,262 27,655 - 282,813 2,216,533 16,390 $ 2,232,923	September 30, 2020
				$ 22,381 864,133 159,424 253,536 139,627 47,387 58,862 29,341 22,423 41,339 412,848 2,051,301 18,859 $ 2,070,160

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The provision for customer returns and rebates is based on historical experience, management’s judgments and other known reasons for which estimated product returns and rebates may occur in the reporting period. The provision is recognized as a reduction of operating income in the periods in which the related goods are sold.

23. Provisions

Provisions
Non-current Litigation provision	September 30, 2021 $ 136,375	December 31, 2020 $ 136,375	September 30, 2020
				$ 136,375

Litigation provision is a result of the first-instance judgment and reconciliation of the Kaohsiung gas explosion case on July 31, 2014 for which cash outflows may be recognized in the near future. Please refer to Note 38 for the explanation related to the provision.

24. Retirement Benefit Plans

For the period from July 1 to September 30, 2021 and 2020 and from January 1 to September 30, 2021 and 2020 the pension costs associated with the defined benefit plan are calculated at the pension cost rates as determined by actuarial calculations as at 31 December 2020 and 2019 and are separately recognized as the following items:

Operating costs Selling and marketing expenses General and administrative expenses R&D Expenses Other gain and loss	For the Three Months Ended September 30, 2021 $ 6,137 606 1,005 252 - $ 8,000	For the Three Months Ended September 30, 2020 $ 7,480 762 1,192 331 50 $ 9,815	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
				$ 18,527 1,809 6,427 784 - $ 27,547		$ 22,605 2,347 3,610 1,026 151 $ 29,739

25. Government grants

a. Acme Electronics Corporation (Kunshan) reached an agreement with Kunshan Zhoushizhen People’s Government in 2006 in which Acme Electronics Corporation (Kunshan) promised to relocate its new plant and raise its investment amount. Furthermore, Kunshan Zhoushizhen People’s Government subsidized Acme Electronics Corporation (Kunshan)’s acquisition of the land for its new plant and the external line project for high voltage power during the relocation process. Acme Electronics Corporation (Kunshan) recognized the subsidy as long-term deferred

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revenue, which will be amortized along with the use of assets. As of September 30, 2021, December 31, 2020 and September 30, 2020 the amounts of deferred income (booked under other current liabilities) that had not been amortized were RMB7,965 thousand (NTD$34,205 thousand), RMB8,363 thousand (NTD$36,502 thousand) and RMB8,268 thousand (NTD$36,109 thousand) respectively.

b. Affected by the global pandemic of COVID-19, the Group has applied to the government for subsidies for items such as salary and operating capital. As of December 31, 2020, $8,367 thousand has been obtained and accounted as operating expenses and other incomes. In addition, in accordance with the policy of the local government in China, ACME (KS), ACME (GZ) and TAITA (CS) have gained exemption from the pension, unemployment and work-related injury insurances borne by the company from February to December 2020, and ACME (KS) and ACME (GZ) have gained preferential electricity fee reduction, exemption, and subsidies due to good pandemic containment.

According to the information available on the balance sheet date, the Group has taken the economic impact of the epidemic into account.

26. Equity

Equity
Share capital Capital surplus Retained earnings Other Equity Treasury stock Non-controlling Interests	September 30, 2021 $ 11,887,635 363,807 12,009,323 197,924 ( 475,606 ) 28,629,553 $ 52,612,636	December 31, 2020 $ 11,887,635 321,798 9,497,146 ( 240,195 ) ( 475,606 ) 27,732,865 $ 48,723,643	September 30, 2020
			$ 11,887,635 341,299 8,196,994 ( 559,704 ) ( 475,606 ) 24,806,005 $ 44,196,623

a. Share capital

Share capital
Number of shares authorized (in thousands) Share capital authorized Number of shares issued and fully paid (in thousands) Share capital issued	September 30, 2021 1,342,602 $ 13,426,024 1,188,763 $ 11,887,635		December 31, 2020 1,342,602 $ 13,426,024 1,188,763 $ 11,887,635	September 30, 2020
					1,342,602 $ 13,426,024 1,188,763 $ 11,887,635

The holders of issued ordinary shares with a par value of $10 are entitled to the right to one vote and to receive dividends.

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b. Capital surplus

The capital surplus generated from donations and the excess of the issuance price over the par value of share capital (including the issuance of ordinary shares in excess of par value, the capital stock premium of shares issued due to merger, and treasury stock trading, etc.) may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or share dividends up to a certain percentage of the Company’s paid-in capital. The capital surplus arising from investments accounted for using the equity method and from dividends had not been received during the given period by stockholders are used to offset a deficit only. The capital surplus arising from employee stock option may not be used for any purposes.

c. Retained earnings and dividends policy

In accordance with the dividends policy as set forth in the Company’s Articles of Association, where the Company made a profit in a fiscal year, the profit after tax shall be first utilized for offsetting losses of previous years, setting aside as a legal reserve 10% of the remaining profit, setting aside or reversing a special reserve in accordance with the laws and regulations, and then any remaining profit together with any undistributed retained earnings shall be used by the Company’s board of directors as the basis for proposing a distribution plan, which should be resolved in the shareholders’ meeting for the distribution of dividends and bonuses to shareholders. For the policies on the distribution of employees’ compensation and remuneration of directors after the amendment, please refer to “employees’ compensation and remuneration of directors” in Note 28 (g).

The industry that the Company operates in is in the maturity stage. Consequently, in order to take R&D needs and diversification into consideration, shareholders’ dividends shall be no less than 10% of the distributable earnings in the current year, of which the cash dividends not be no less than 10% of the total dividends. However, dividends may be stopped if the distributable profit per share in the current fiscal year is less than NT$ 0.1.

The appropriation of earnings to the legal reserve shall be made until the legal reserve equals the Company’s paid-in capital. The legal reserve may be used to offset deficits. If the Company has no deficit and the legal reserve has exceeded 25% of the Company’s paid-in capital, the excess may be transferred to capital or distributed in cash.

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The shareholders’ meetings approved the earnings distribution proposal for years ended December 31, 2020 and 2019 on July 26, 2021 and June 12, 2020 as follows:

Legal reserve Special reserve (reversed) Cash dividends	Appropriation of Earnings 2020 2019 $ 233,461 $ 129,872 ( 405,932 ) 350,533 1,188,763 594,382 $ 1,016,292 $ 1,074,787	Appropriation of Earnings 2020 2019 $ 233,461 $ 129,872 ( 405,932 ) 350,533 1,188,763 594,382 $ 1,016,292 $ 1,074,787	Dividends Per Share (NT$)	Dividends Per Share (NT$)
	2020 $ 233,461 ( 405,932 ) 1,188,763 $ 1,016,292		2020 $ 1	2019
				$ 0.5

d. Other Equity

1) Exchange differences on translating the financial statements of foreign operations For the Nine For the Nine Months Ended Months Ended September 30, 2021 September 30, 2020 Beginning balance ( $ 583,855 ) ( $ 602,871 ) Recognized for the period Exchange differences on translating the financial statements of foreign operations ( 255,253 ) ( 162,239 ) Related income tax 45,745 23,172 Reclassification adjustments Disposal of foreign operations - ( 68 ) Ending balance ( $ 793,363 ) ( $ 742,006 )

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2) Unrealized gain (loss) on financial assets at FVTOCI

Beginning balance Recognized for the period Unrealized gains (losses) Equity instruments Related income tax The cumulative profit or loss of the disposed equity instrument transferred to retained earnings Ending balance e. Non-controlling Interests Beginning balance Cash dividends distributed by subsidiaries Net profit for the period Other comprehensive income (loss) in the period Exchange differences on translating the financial statements of foreign operations Income tax relating to exchange difference on translating foreign operations Unrealized gain (loss) on financial assets at FVTOCI Income tax relating to unrealized gain (loss) on financial assets at FVTOCI Disposal of subsidiaries’ equity Adjustments relating to changes accounted for using the equity method Change in non-controlling interests Ending balance	For the Nine Months Ended September 30, 2021 $ 343,660 749,183 ( 1,102 ) (100,454) $ 991,287 For the Nine Months Ended September 30, 2021 $ 27,732,865 ( 1,714,633 ) 3,769,581 ( 326,565 ) 26,113 ( 718,225 ) ( 2,305 ) - 239 ( 137,517) $ 28,629,553	For the Nine Months Ended September 30, 2020
		( $ 178,187 ) 282,630 ( 218 ) 78,077 $ 182,302 For the Nine Months Ended September 30, 2020
		$ 20,517,444 ( 519,048 ) 1,621,087 ( 138,279 ) 8,094 42,441 ( 456 ) ( 85 ) ( 50,635 ) 3,325,442 $ 24,806,005

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f. Treasury stock

Treasury stock
Purpose of Buy-Back For the Nine Months Ended September 30, 2021 Transfer from investment shares to treasury shares held by subsidiaries under equity method For the Nine Months Ended September 30, 2020 Transfer from investment shares to treasury shares held by subsidiaries under equity method	Number of Shares at July 1 (In Thousands of Shares) 116,466 116,466		Increase During the Period - -		Decrease During the Period - -	Number of Shares at September 30 (In Thousands of Shares)
							116,466 116,466

The Company’s shares held by its subsidiaries at the balance sheet date were as follows:

follows:
Subsidiary September 30, 2021 APC TTC December 31, 2020 APC TTC September 30, 2020 APC TTC	Number of Shares Held (In Thousands of Shares) 101,356 15,110 101,356 15,110 101,356 15,110		Carrying Amount $ 1,377,381 81,875 $ 1,459,256 $ 1,377,381 81,875 $ 1,459,256 $ 1,377,381 81,875 $ 1,459,256		Per Share
					$ 3,821,109 569,643 $ 4,390,752 $ 2,290,638 341,484 $ 2,632,122 $ 1,591,284 237,226 $ 1,828,510

The Company’s shares held by subsidiaries are regarded as treasury shares. Investments accounted for using the equity method are reclassified as treasury shares.

The Company’s shares held by APC and TTC were carried as unrealized gain (loss) on financial assets at FVTOCI and valued at the closing price of September 30, 2021

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and December 31, 2020 and September 30, 2020. For the unrealized gains and losses of financial assets measured at FVTOCI, the Company has adjusted the amount of unrealized gains and losses of investment with equity method and financial assets measured at FVTOCI on account according to shareholding ratio. The amount of unrealized gains is $969,411 thousand, $390,637 thousand and $126,165 thousand, respectively.

27. Revenue

respectively. Revenue
Revenue from the sale of goods Plastic Raw Materials Electronic Materials Other		For the Three Months Ended September 30, 2021 $ 17,498,381 814,071 151,309 $ 18,463,761		For the Three Months Ended September 30, 2020 $ 11,762,778 515,000 136,623 $ 12,414,401		For the Nine Months Ended September 30, 2021 $ 49,738,741 2,236,285 429,671 $ 52,404,697		For the Nine Months Ended September 30, 2020
								$ 32,669,839 1,568,264 389,100 $ 34,627,203

Product sales revenue of the Group mainly comes from selling polyethylene plastic and other related products.

Contract balances

Contract balances
Notes and accounts receivables (Note 10) Contract liabilities (presented in other current liabilities) Product sales	September 30, 2021 $ 9,420,499 $ 278,342		December 31, 2020 $ 7,481,916 $ 212,751	September 30, 2020 $ 5,622,683 $ 157,329	January 1, 2020
						$ 7,045,512 $ 151,664

28. Net income from continuing operations

Net profit from continuing operations was attributable to:

a. Interest income

Interest income
Interest income Cash and cash equivalents Beneficiary securities Financial assets at amortized cost Other	For the Three Months Ended September 30, 2021 $ 17,575 - 1,016 36 $ 18,627	For the Three Months Ended September 30, 2020 $ 20,009 - 404 46 $ 20,459	For the Nine Months Ended September 30, 2021 $ 54,123 3,109 1,295 132 $ 58,659	For the Nine Months Ended September 30, 2020
					$ 74,933 3,730 2,141 148 $ 80,952

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b. Other income

b. Other income
Dividend income Indemnity income Rental income Income from grants (Note 25) Income from management services (Note 36) Other c. Other gain and loss Gain (loss) on disposal of property, plant and equipment Foreign exchange gain (loss) - net Gain (loss) on financial assets and financial liabilities at FVTPL - net Impairment loss recognized on non-financial assets Depreciation expense of investment property Gain on revised lease Other gain and loss d. Finance costs Interest on bank loans Interest on bonds payable Other interest expense Interest on lease liabilities Less: Capitalized interest (presented under construction in progress)	For the Three Months Ended September 30, 2021 $ 229,908 - 25,912 2,331 9,127 17,113 $ 284,391 For the Three Months Ended September 30, 2021 $ 2,732 21,081 ( 102,322 ) ( 646 ) ( 11,453 ) - ( 9,193) ($ 99,801) For the Three Months Ended September 30, 2021 $ 17,396 23,505 82 1,723 ( 543) $ 42,163	For the Three Months Ended September 30, 2020 $ 76,811 580 26,499 576 8,502 15,058 $ 128,026 For the Three Months Ended September 30, 2020 ( $ 16,422 ) ( 34,791 ) 99,082 ( 1,652 ) ( 18,649 ) - ( 9,120) $ 18,448 For the Three Months Ended September 30, 2020 $ 29,080 19,895 14 1,799 ( 676) $ 50,112	For the Nine Months Ended September 30, 2021 $ 334,156 - 74,290 11,192 27,846 64,237 $ 511,721 For the Nine Months Ended September 30, 2021 ( $ 69,555 ) ( 113,086 ) 308,445 ( 3,078 ) ( 34,583 ) 660 ( 28,269) $ 60,534 For the Nine Months Ended September 30, 2021 $ 59,499 63,625 102 5,112 ( 2,084) $ 126,254	For the Nine Months Ended September 30, 2020
				$ 146,135 23,124 63,272 5,033 23,281 48,449 $ 309,294 For the Nine Months Ended September 30, 2020
				( $ 34,289 ) ( 71,740 ) 182,234 ( 2,227 ) ( 40,098 ) - ( 45,960) ($ 12,080) For the Nine Months Ended September 30, 2020
	(		(	$ 109,420 61,002 50 5,549 ( 1,904) $ 174,117

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Information about capitalized interest is as follows:

Capitalized interest Capitalization rate	For the Three Months Ended September 30, 2021 $ 543 0.83%~1.14%	For the Three Months Ended September 30, 2020 $ 676 0.85%~1.23%	For the Nine Months Ended September 30, 2021 $ 2,084 0.83%~1.14%	For the Nine Months Ended September 30, 2020
				$ 1,904 0.76%~1.23%

e. Depreciation and amortization

Property, plant and equipment Right-of-use assets Investment property Intangible assets Other An analysis of depreciation by function Operating costs Operating expenses Other gain and loss An analysis of amortization by function Operating costs Selling and marketing expenses General and administrative expenses Research and development expenses	For the Three Months Ended September 30, 2021 $ 542,963 16,907 10,650 2,438 10,874 $ 583,832 $ 525,708 33,359 11,453 $ 570,520 $ 11,714 - 1,336 262 $ 13,312	For the Three Months Ended September 30, 2020 $ 541,558 16,563 10,448 2,595 15,533 $ 586,697 $ 519,596 30,324 18,649 $ 568,569 $ 15,514 137 740 1,737 $ 18,128	For the Nine Months Ended September 30, 2021 $ 1,626,858 50,286 32,034 4,253 40,132 $ 1,753,563 $ 1,573,266 101,329 34,583 $ 1,709,178 $ 40,092 - 3,462 831 $ 44,385	For the Nine Months Ended September 30, 2020
				$ 1,624,291 50,412 31,897 7,896 44,721 $ 1,759,217 $ 1,581,951 84,551 40,098 $ 1,706,600 $ 44,664 408 2,315 5,230 $ 52,617

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f. Employee benefits expense

Post-employment benefits (Note 24) Defined contribution plans Defined benefit plans Other employee benefits Total employee benefits expenses An analysis of employee benefits expense by function Operating costs Operating expenses Non-operating revenue and expenses	For the Three Months Ended September 30, 2021	For the Three Months Ended September 30, 2021	For the Three Months Ended September 30, 2020 $ 26,640 9,815 36,455 1,132,017 $ 1,168,472 $ 831,708 332,043 4,721 $ 1,168,472	For the Nine Months Ended September 30, 2021 $ 118,883 27,547 146,430 3,750,284 $ 3,896,714 $ 2,763,550 1,133,164 - $ 3,896,714	For the Nine Months Ended September 30, 2020
		$ 41,725 8,000 49,725 1,234,327 $ 1,284,052 $ 909,435 374,617 - $ 1,284,052			$ 85,442 29,739 115,181 3,200,276 $ 3,315,457 $ 2,333,478 968,829 13,150 $ 3,315,457

g. Employees’ compensation and remuneration of directors

The Company accrued employees’ compensation and remuneration of directors at the rate of no less than 1% and no higher than 1%, respectively, of net profit before income tax. For the three months ended September 30, 2021 and 2020, and for the nine months ended September 30, 2021 and 2020, the remuneration of employees and directors were as follows:

Accrual rate

and directors were as follows: Accrual rate
Remuneration of Employees Remuneration of Directors	For the Nine Months Ended September30,2021 1.00% 0.05%	For the Nine Months Ended September30,2020
		1.00% 0.35%

Amount

Amount
Remuneration of Employees Remuneration of Directors	For the Three Months Ended September 30, 2021		For the Three Months Ended September 30, 2020 $ 6,229 $ 1,375	For the Nine Months Ended September 30, 2021 $ 41,332 $ 2,250	For the Nine Months Ended September 30, 2020
		$ 11,785 $ 750				$ 11,842 $ 4,125

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If there is a change in the amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in the accounting estimate.

The employees’ compensation and remuneration of directors for 2020 and 2019 were resolved by the board of directors on March 8, 2021 and March 9, 2020, respectively:

Remuneration of Employees Remuneration of Directors		2020 $ 25,892 $ 3,000		2019
				$ 14,793 $ 5,500

There was no difference between the actual amounts of employees’ compensation and remuneration of directors paid and the amounts recognized in the consolidated financial statements for the years ended December 31, 2020 and 2019.

Information on the employees’ compensation and remuneration of directors resolved by the Company’s board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange.

h. Gain or loss on foreign currency exchange

Gross foreign exchange gains Gross foreign exchange losses Net gain (loss)	For the Three Months Ended September 30, 2021	For the Three Months Ended September 30, 2021	For the Three Months Ended September 30, 2020 $ 23,918 ( 58,709) ($ 34,791)	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020 $ 135,615 ( 207,355) ($ 71,740)
	(	$ 77,759 56,678) $ 21,081		( (	$ 224,323 337,409) $ 113,086)

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29. Income tax relating to continuing operations

a. Income tax recognized in profit or loss

Major components of income tax expenses are as follows:

Current tax In respect of the current year Additional levy on undistributed earnings Adjustments for previous years Deferred tax In respect of the current year Adjustments for previous years Income tax expense recognized in profit or loss		For the Three Months Ended September 30, 2021 $ 517,079 40,731 ( 212) 557,598 16,571 40 16,611 $ 574,209	For the Three Months Ended September 30, 2020 $ 322,449 2 ( 100) 322,351 12,321 ( 3,314) 9,007 $ 331,358	For the Nine Months Ended September 30, 2021 $ 1,796,419 106,650 ( 11,782) 1,891,287 91,473 920 92,393 $ 1,983,680	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
		(	( (	(	( (	$ 676,980 29,544 13,666) 692,858 76,199 3,704) 72,495 $ 765,353

The income tax rate of the Company and its domestic subsidiaries is 20%. The income tax rate of subsidiaries in China is 25%. The tax amount generate by other jurisdictions is calculated based on the applicable tax rate in each relevant jurisdictions.

b. Income tax recognized in other comprehensive income

Deferred tax Recognized for the period - Translation of foreign operations - Unrealized gain (loss) on financial assets at FVTOCI Income tax loss (gain) recognized in other comprehensive income	For the Three Months Ended September 30, 2021 ( $ 14,776 ) 1,085 ($ 13,691)	For the Three Months Ended September 30, 2020 $ 60,495 957 $ 61,452	For the Nine Months Ended September 30, 2021 ( $ 71,858 ) 3,407 ($ 68,451)	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
	( (		( (	( (	$ 31,266 ) 674 $ 30,592)

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c. Accreditation of income tax

The income tax return of TTC, SPC, CGPCPOL, APC, APCI, TVCM, UM, USII, TUVC, TUVM, CLT, INOMA, UPIIC, STC, CGTD and USIO as of December 31, 2019 has been assessed by the tax authorities; The income tax return of the Company and SPC, as of December 31, 2018 has been assessed by the tax authorities; the income tax return of ACME as of December 31, 2019, excluding the year 2018, has been assessed by the tax authorities.

30. Earnings Per Share

Unit: NT$ Per Share

Basic earnings per share Diluted earnings per share	For the Three Months Ended September 30, 2021 $ 0.98 $ 0.97	For the Three Months Ended September 30, 2020 $ 0.56 $ 0.56	For the Nine Months Ended September 30, 2021 $ 3.36 $ 3.35	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
					$ 1.04 $ 1.04

Earnings per share and the weighted average number of ordinary shares used to calculate earnings per share are as follows:

Net profit for the period

Net profit for the period
Net income attributable to owners of the Company (used to calculate the net income from basic and diluted earnings per share)	For the Three Months Ended September 30, 2021 $ 1,046,015	For the Three Months Ended September 30, 2020 $ 600,799	For the Nine Months Ended September 30, 2021 $ 3,600,486	For the Nine Months Ended September 30, 2020
				$ 1,112,599

Number of share

Unit: thousands of shares

Weighted average number of ordinary shares used in the computation of basic earnings per share Effect of potentially dilutive ordinary shares: Remuneration of Employees Weighted average number of ordinary shares used in the computation of diluted earnings per share	For the Three Months Ended September 30, 2021 1,072,298 1,096 1,073,394	For the Three Months Ended September 30, 2020 1,072,298 754 1,073,052	For the Nine Months Ended September 30, 2021 1,072,298 1,389 1,073,687	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
					1,072,298 1,062 1,073,360

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If the Group offered to settle remuneration paid to employees in cash or shares, the Group assumed the entire amount of the remuneration would be settled in shares, and the resulting potential shares were included in the weighted average number of shares outstanding used in the computation of diluted earnings per share, as the effect is dilutive. Such dilutive effect of the potential shares is included in the computation of diluted earnings per share until the number of shares to be distributed to employees is resolved in the following year.

31. Share-based payment arrangements

USIO didn’t issue employee share options as of January 1 to September 30, 2021 and

Information on employee share options which were issued was as follows:

Employee share options Options exercised at January 1 and December 31	For the Nine Months Ended September 30, 2021 Unit Weighted average Exercise Price (NT$) 133 10.8	For the Nine Months Ended September 30, 2021 Unit Weighted average Exercise Price (NT$) 133 10.8	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
		Unit 133		Unit 133	Weighted average Exercise Price (NT$)
					10.8

32. Business Combination (For the Nine Months Ended September 30, 2020: N/A)

a. Acquisition of subsidiaries

USI Green Energy Corporation	Main operating activities Engage in solar power generation business	Acquisition date July 5, 2021	Voting ownership interest/Acquis ition proportion (%) 100%	Transfer consideration	Transfer consideration
					$ 34,092

The Company acquired USIGE in July 2021 in response to the government's policy on green power.

b. Transfer consideration

Cash

USIGE $ 34,092

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c. Assets acquired and liabilities assumed on the acquisition date

Assets acquired and liabilities assumed on the acquisition date
Current assets Cash and cash equivalents Prepayments Non-current assets Property, plant and equipment Intangible assets Current Liabilities Other payables		USIGE
	(	$ 36 654 13,073 33,144 14,000) $ 32,907

d. Goodwill generated from the acquisition

Goodwill generated from the acquisition
Transfer consideration Less: fair value of identifiable net assets acquired Goodwill generated from the acquisition		USIGE
	(	$ 34,092 32,907) $ 1,185

The goodwill generated from the acquisition of Xuanju mainly comes from the control premium. In addition, the consideration paid for the combination includes the expected combination synergies, revenue growth and future market development. However, such benefits do not meet the requirements for recognition of identifiable intangible assets, thus they are not recognized separately.

The goodwill generated from the acquisition is not expected to be tax deductible.

e. Net cash outflows from acquisition of subsidiaries

Net cash outflows from acquisition of subsidiaries
Consideration paid in cash Less: balance of cash and cash equivalent acquired		USIGE
	(	$ 34,092 36) $ 34,056

f. The impact of business combination on operating results

As of the acquisition date, the operating results of the acquired company are as follows:

follows:
Revenue Loss of the period		USIGE
	(	$ - $ 276)

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If the acquisition of Xuanju in July 2021 took place on January 1, 2021, the proposed operating revenues of the Group for the three months ended September 30, 2021 and for the nine months ended September 30, 2021 were NT$18,463,761 thousand and NT$52,404,697 thousand, respectively, and the proposed net profit was NT$2,095,422 thousand and NT$7,369,843 thousand, respectively. These amounts do not reflect the actual revenues and operating results of the Group that would have been generated had the combination been completed on the commencement date of the year of acquisition and shall not be used as a projection of future operating results.

Cash flow information
a. Non-cash transactions
- Except as disclosed in other notes, the following non-cash investing and financing activities of the Group during the period January 1 to September 30, 2021 and 2020 are as follows:
- As of the year ended September 30, 2021, December 31, 2020 and September 30, 2020, the amounts of payables for purchases of equipment were $242,392 thousand, $104,811 thousand and $139,627 thousand, respectively; The amount payable for land acquisition as at September 30, 2020 was $41,339 thousand.
- As of the year ended September 30, 2021, December 31, 2020 and September 30, 2020, the amounts of payables for dividends declared but not issued were $1,476,464 thousand, $71,694 thousand and $22,381 thousand, respectively.
b. Changes in liabilities arising from financing activities

Short-term borrowings Short-term bills payable Bonds payable (including current portions) Long-term borrowings (including current portions) Guarantee deposits Lease liabilities (including current portions) Other non-current liabilities		January 1, 2021	Cash flow			No	n-cash Changes	n-cash Changes	Other	September 30, 2021	September 30, 2021
					NewLeases		Allocated Finance Costs	Changes in Foreign Currency Exchange Rates
		$ 2,726,270 656,704 6,994,302 7,590,000 23,342 459,686 41,000 $18,491,304	( $ 242,964 ) ( 31,000 ) 1,995,634 ( 3,370,000 ) 3,434 ( 52,199 ) ( 1,620) ($ 1,698,715)		$ - - - - - 38,844 - $ 38,844		$ - - 2,472 - - 5,112 - $ 7,584	$ - - - - - ( 210 ) - ($ 210)	$ - 16 - ( 36 ) - ( 12,018 ) - ($ 12,038)		$ 2,483,306 625,720 8,992,408 4,219,964 26,776 439,215 39,380 $16,826,769

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Short-term borrowings Short-term bills payable Bonds payable (including current portions) Long-term borrowings (including current portions) Guarantee deposits Lease liabilities (including current portions) Other non-current liabilities		January 1, 2020 $ 4,258,980 1,352,810 7,991,283 9,492,970 27,475 552,778 41,778 $23,718,074	Cash flow			No	n-cashChanges	n-cashChanges	Other	September 30, 2020	September 30, 2020
					NewLeases		Allocated Finance Costs	Changes in Foreign Currency Exchange Rates
			( $ 511,617 ) ( 458,000 ) ( 1,000,000 ) ( 1,563,001 ) 10,417 ( 51,580 ) ( 951) ($ 3,574,732)		$ - - - - - 2,765 - $ 2,765		$ - - 2,272 - - 5,549 - $ 7,821	$ - - - - - ( 28,871 ) - ($ 28,871)	$ - ( 320 ) - - - ( 5,549 ) - ($ 5,869)		$ 3,747,363 894,490 6,993,555 7,929,969 37,892 475,092 40,827 $20,119,188

34. Capital Management

The Group manages its capital to ensure that entities in the Group will be able to continue as going concern while maximizing the return to stakeholders through the optimization of the debt and equity balance. The Group’s overall management strategy remains unchanged from the past year. The capital structure of the Group consists of its net debt and equity.

Key management personnel of the Group review the capital structure periodically.

As part of this review, the key management personnel consider the cost of capital and the risks associated with each class of capital. Based on recommendations of the key management personnel, in order to balance the overall capital structure, the Group may adjust the amount of dividends paid to shareholders, and the amount of new debt issued or existing debt redeemed.

35. Financial Instruments

a. Fair value of financial instruments not measured at fair value

September 30, 2021

September 30, 2021
Financial liabilities Financial liabilities at amortized cost - Domestic corporate bonds	Carrying Amount $ 8,992,408		Fair value
		Level 1 $ -	Level 2 $ 9,017,435	Level 3 $ -	Total
					$ 9,017,435

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December 31, 2020

December 31, 2020
Financial liabilities Financial liabilities at amortized cost - Domestic corporate bonds September 30, 2020 Financial liabilities Financial liabilities at amortized cost - Domestic corporate bonds	Carrying Amount $ 6,994,302 Carrying Amount $ 6,993,555		Fair value
		Level 1 $ -	Level 2 Level 3 $ 7,029,198 $ - Fair value		Total
					$ 7,029,198
		Level 1 $ -	Level 2 $ 7,033,298	Level 3 $ -	Total
					$ 7,033,298

Expect for the above, the management of the Group considers that the carrying amounts of financial assets and financial liabilities recognized in the consolidated financial statements approximate their fair values. Otherwise, the fair values cannot be reliably measured.

b. Fair value of financial instruments measured at fair value on a recurring basis
1) Fair value hierarchy

September 30, 2021

Fair value hierarchy September 30, 2021
Financial assets at FVTPL Derivative financial assets Domestic listed shares and over-the-counter shares Fund beneficiary certificates Beneficiary securities Foreign listed stocks Total Financial assets at FVTOCI Investments in equity instruments - Domestic listed shares and over-the-counter shares - Domestic emerging market shares - Domestic unlisted equity investments - Foreign listed shares and over-the-counter shares - Overseas unlisted equity investments Total Financial liabilities at FVTPL Derivative financial assets		Level 1 $ - 655,879 5,166,479 221,803 514 $ 6,044,675 $ 1,606,793 - - 42,058 - $ 1,648,851 $ -		Level 2 $ 4,292 - - - - $ 4,292 $ - - - - - $ - $ 11,522		Level 3 $ - - - - - $ - $ - 14,834 557,958 - 111,175 $ 683,967 $ -		Total
								$ 4,292 655,878 5,166,479 221,804 514 $ 6,048,967 $ 1,606,793 14,834 557,958 42,058 111,175 $ 2,332,818 $ 11,522

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December 31, 2020

December 31, 2020
Financial assets at FVTPL Derivative financial assets Domestic listed shares and over-the-counter shares Fund beneficiary certificates Beneficiary securities Foreign listed stocks Total Financial assets at FVTOCI Investments in equity instruments - Domestic listed shares and over-the-counter shares - Domestic emerging market shares - Domestic unlisted equity investments - Foreign listed shares and over-the-counter shares - Overseas unlisted equity investments Total Financial liabilities at FVTPL Derivative financial assets		Level 1 $ - 506,763 4,765,536 233,670 386 $ 5,506,355 $ 1,694,805 - - 30,566 - $ 1,725,371 $ -		Level 2 $ 5,328 - - - - $ 5,328 $ - - - - - $ - $ 20,724		Level 3 $ - - - - - $ - $ - 9,626 720,833 - 102,826 $ 833,285 $ -		Total
								$ 5,328 506,763 4,765,536 233,670 386 $ 5,511,683 $ 1,694,805 9,626 720,833 30,566 102,826 $ 2,558,656 $ 20,724

September 30, 2020

September 30, 2020
Financial assets at FVTPL Derivative financial assets Domestic listed shares and over-the-counter shares Fund beneficiary certificates Beneficiary securities Foreign listed stocks Total Financial assets at FVTOCI Investments in equity instruments - Domestic listed shares and over-the-counter shares - Domestic emerging market shares - Domestic unlisted equity investments - Foreign listed shares and over-the-counter shares - Overseas unlisted equity investments Total Financial liabilities at FVTPL Derivative financial assets		Level 1 $ - 251,227 4,553,710 230,796 382 $ 5,036,115 $ 1,616,809 - - 15,025 - $ 1,631,834 $ -		Level 2 $ 7,629 - - - - $ 7,629 $ - - - - - $ - $ 8,622		Level 3 $ - - - - - $ - $ - 9,171 815,438 - 97,200 $ 921,809 $ -		Total
								$ 7,629 251,227 4,553,710 230,796 382 $ 5,043,744 $ 1,616,809 9,171 815,438 15,025 97,200 $ 2,553,643 $ 8,622

There were no transfers between Levels 1 and 2 fair value measurement for the nine months ended September 30, 2021 and 2020.

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2) Reconciliation of Level 3 fair value measurements of financial instruments

Financial assets at FVTOCI Beginning balance Purchase Recognized in other comprehensive income (included in unrealized gain (loss) on financial assets at FVTOCI) Disposal Return of capital Ending balance	For the Nine Months Ended September 30, 2021 $ 833,285 24 ( 97,098 ) - ( 52,244) $ 683,967	For the Nine Months Ended September 30, 2020
		$ 748,451 - 250,001 ( 76,643 ) - $ 921,809

3) Valuation techniques and inputs applied for Level 2 fair value measurement

Financial Instruments Financial liabilities – domestic corporate bonds

Derivatives - foreign exchange forward contracts

Valuation Technique and Inputs

The corporate bond interest rate announced by Taipei Exchange, of which per-hundred price is calculated according to the credit rating and the expiration date through interpolation method. Discounted cash flow: Future cash flows are estimated based on observable forward exchange rates at the end of the reporting period and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

4) Valuation techniques and inputs applied for Level 3 fair value measurement The Group applied the valuation techniques and inputs for Level 3 fair value measurement for its independent fair value authentication of financial instruments which was carried out by the financial department. Through information from independent resources, the Group keeps the results close to the market state and reviews such results periodically to ensure that they are reasonable. The fair values of domestic and foreign unlisted equity securities were determined using the asset-based approach. In this approach, the fair value is determined by the latest net value of the investee company and the financial and business conditions of its observable company. If the discount for the lack of marketability decreases, the fair value of investments will increase. When the discount for lack of marketability increases/decreases by 10%, the
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fair value will decrease/increase by $68,397 thousand and $92,181 thousand, respectively in years ended from January 1 to September 30., 2021 and 2020.

c. Categories of financial instruments

Financial assets Measured at FVTPL Mandatorily classified at FVTPL Financial assets at amortized cost Cash and cash equivalents Pledged time and demand deposits Financial products Notes receivable Trade receivables Other receivables (including related parties) Refundable deposits Financial assets at FVTOCI－Equity instruments Financial liabilities Financial liabilities at FVTPL - held for trading At amortized cost Short-term borrowings Short-term bills payable Notes and accounts payable Other payables (not including salaries payable or taxes payable) Current portion of long-term borrowings Bonds payable Long-term borrowings Guarantee deposits	September 30, 2021 $ 6,048,967 9,997,770 740,200 - 559,092 8,861,407 410,149 172,769 2,232,818 11,522 2,483,306 625,720 4,128,166 1,407,340 2,999,830 5,992,578 4,219,964 26,776	December 31, 2020 $ 5,511,683 9,637,007 739,278 - 671,576 6,810,340 293,459 166,993 2,558,656 20,724 2,726,270 656,704 3,406,837 964,310 1,999,233 4,995,069 7,590,000 23,342	September 30, 2020
			$ 5,043,744 8,901,630 697,712 77,771 458,308 5,164,375 375,626 160,439 2,553,643 8,622 3,747,363 894,490 2,448,891 1,105,925 - 6,993,555 7,929,969 37,892

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d. Financial Risk Management Objectives and Policies

The Group’s conduct of risk controlling and hedging strategy is influenced by the operational environment. The Group monitors and manages the financial risk by business nature and risk dispersion. These risks include market risk (including foreign currency risk, interest rate risk and other price risks), credit risk and liquidity risk.

1) Market Risks

The Group’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates, interest rates and other price risks.

There has been no change to the Group’s exposure to market risks or the manner in which these risks were managed and measured.

a) Foreign currency risk

The Group had conducted foreign currency sales and purchases, which exposed the Group to foreign currency risk. In order to avoid the impact of foreign currency exchange rate changes, which lead to deductions in foreign currency denominated assets and fluctuations in their future cash flows, the Group used foreign exchange forward contracts to eliminate foreign currency exposure and thus mitigate the impact of the risk. The use of foreign exchange forward contracts was governed by the Group’s policies approved by the board of directors. Compliance with policies and exposure limits was reviewed by internal auditors on a continuous basis. The Group did not engage in any derivative transactions for speculative purposes.

For the carrying amount of monetary assets and monetary liabilities denominated in non-functional currencies of the Group as of the balance sheet date, please refer to note No.40. Please refer to Note 7 for carrying amount of derivative with exchange rate risk.

Sensitivity analysis

The sensitivity analysis for foreign currency exchange risk is mainly calculated based on foreign currency monetary projects as at the end of the reporting period (mainly the US dollar and Renminbi items). When the Group’s functional currency relative to the USD appreciates/depreciates by 3%, the Group’s profit before tax for period from January 1 to September 30, 2021 will decrease/increase by $167,385 thousand; the profit before

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tax for period from January 1 to September 30, 2020 will decrease/increase by $95,897 thousand.

In management’s opinion, the sensitivity analysis was unrepresentative of the inherent foreign currency risk because the exposure at the end of the reporting period did not reflect the exposure during the period.

b) Interest rate risk

The Group was exposed to the fair value risk of interest rate fluctuations for the fixed interest rate bearing financial assets and financial liabilities; the Group was exposed to the cash flow risk of interest rate fluctuations for the floating interest rate bearing financial assets and financial liabilities. The Group’s management regularly monitors the fluctuations in market rates and then adjusted its balance of floating rate bearing financial liabilities to make the Group’s interest rates more closely approach market rates in response to the interest rate risk.

The carrying amount of the Group’s financial assets and financial liabilities with exposure to interest rates at the end of the reporting period were as follows:

ere as follows:
Fair value interest rate risk - Financial assets - Financial liabilities Cash flow interest rate risk - Financial assets - Financial liabilities	September 30, 2021 $ 7,799,097 13,451,473 2,558,837 3,309,140	December 31, 2020 $ 6,090,090 12,084,042 4,057,411 6,342,920	September 30, 2020
			$ 5,307,962 14,170,499 4,023,579 5,869,970

Sensitivity analysis

Regarding the sensitivity analysis of interest risk, the Group’s computation

was based on financial assets and financial liabilities with cash flow interest rate risk. A 0.5% increase/decrease of market interest was used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible

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change in interest rate. If interest rates had been 0.5% higher/lower and all other variables were held constant, the Group’s profit before tax for period from January 1 to September 30, 2021 will decrease/increase by $2,814 thousand; the profit before tax for period from January 1 to June 30, 2020 will decrease/increase by $6,924 thousand.

c) Other price risks

The Group was exposed to the equity price risk through its investments in domestic and foreign listed (OTC) shares, mutual fund beneficiary certificates and other investments. The Group manages this exposure by maintaining a portfolio of investments with different risks. In addition, the Group has appointed a special team to monitor the price risk. Sensitivity analysis

The following sensitivity analysis is based on the prices of equity securities at the balance sheet date. However, the mutual fund beneficiary certificates held by the Group are mainly money market funds, which have very low price volatility risk, so it is not included in sensitivity analysis. If the equity price had increased/decreased by 5%, the pre-tax profit for the nine months ended September 30, 2021 and 2020 would have increased/decreased by NT$43,910 thousand and NT$24,120 thousand, respectively, as a result of the changes in fair value of financial assets at FVTPL (excluding mutual fund beneficiary certificates); The pre-tax other comprehensive income for the nine months ended September 30, 2021 and 2020 would have increased/decreased by NT$116,641 thousand and NT$127,682 thousand, respectively, as a result of the changes in fair value of financial assets at FVTOCI.

2) Credit risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations and result in financial loss to the Group. As at the end of the reporting period, the Group's maximum exposure to credit risk, which would cause a financial loss to the Group due to the failure of counterparties to discharge an obligation, could arise from:

a) The carrying amount of the respective recognized financial assets as stated in the consolidated balance sheets; and
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b) The maximum amount the Group would have to pay if the financial guarantee is called upon.

The Group adopted a policy of only dealing with creditworthy counterparties as a means of mitigating the risk of financial loss from defaults. The Group’s exposure and the credit ratings of its counterparties are continuously monitored.

The counterparties of the Group’s trade receivable included numerous clients distributed over a variety of areas and were not centered on a single client or location. Furthermore, the Group continuously assesses the financial condition of its clients, and then the Group’s credit risk was limited. As of the end of the reporting period, the Group’s largest exposure to credit risk is approximately that of the carrying amounts of its financial assets.

3)
Liquidity risk
The Group operations and mitigate the effects of the Group's operating cash flow fluctuations by managing and maintaining sufficient cash and cash equivalents.
a) Liquidity of non-derivative financial liabilities and interest risk table The following table details the Group’s remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The table was drawn up based on the undiscounted cash flows of financial liabilities from the earliest date on which the Group can be required to pay. The table includes both interest and principal cash flows.
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September 30, 2021

Non-derivative financial liabilities Non-interest bearing liabilities Lease liabilities Floating interest rate liabilities Fixed interest rate liabilities	Weighted Average Interest Rate （％） 0.83-9.25 0.52-1.78 0.63-1.90	On Demand or Less than 1 Year	On Demand or Less than 1 Year		1-5 Years $ - 242,416 2,119,964 8,100,000 $ 10,462,380		Over 5 Years
			$ 8,422,510 77,472 1,189,176 4,920,130 $ 14,609,288				$ - 303,900 - - $ 303,900

Additional information about the maturity analysis for lease liabilities:

Lease liabilities	Less than 1 Year	Less than 1 Year		1~5 years		5~10 years	10~15 years	10~15 years	15~20 years	15~20 years		Over 20 Years
		$ 77,472		$ 242,416		$ 74,607		$ 57,185		$ 57,825		$ 114,283

December 31, 2020

Non-derivative financial liabilities Non-interest bearing liabilities Lease liabilities Floating interest rate liabilities Fixed interest rate liabilities	Weighted Average Interest Rate （％） 0.83-9.25 0.52-2.89 0.35-1.90	On Demand or Less than 1 Year	On Demand or Less than 1 Year		1-5 Years $ - 248,922 4,990,000 7,600,000 $ 12,838,922		Over 5 Years
			$ 5,623,370 78,464 1,352,920 4,030,350 $ 11,085,104				$ - 316,663 - - $ 316,663

Additional information about the maturity analysis for lease liabilities:

Lease liabilities	Less than 1 Year	Less than 1 Year		1~5 years		5~10 years	10~15 years	10~15 years	15~20 years	15~20 years		Over 20 Years
		$ 78,464		$ 248,922		$ 92,146		$ 51,759		$ 52,399		$ 120,359

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September 30, 2020

Non-derivative financial liabilities Non-interest bearing liabilities Lease liabilities Floating interest rate liabilities Fixed interest rate liabilities	Weighted Average Interest Rate （％） 0.83-9.25 0.52-1.30 0.35-2.89	On Demand or Less than 1 Year	On Demand or Less than 1 Year		1-5 Years $ - 259,867 5,630,000 9,300,000 $ 15,189,867		Over 5 Years
			$ 4,500,192 78,185 240,000 4,402,363 $ 9,220,740				$ - 326,735 - - $ 326,735

Additional information about the maturity analysis for lease liabilities:

Lease liabilities	Less than 1 Year $ 78,185	1~5 years		5~10 years	10~15 years $ 52,400	10~15 years $ 52,400	15~20 years	15~20 years		Over 20 Years
		$ 259,867		$ 99,160		$ 52,400		$ 52,399		$ 122,776

b) Liquidity of derivative financial liabilities and the interest risk table Liquidity analysis of derivative financial instruments with gross delivery is prepared on the basis of undiscounted gross cash inflows and outflows. When the amount payable or receivable is not fixed, the amount disclosed is determined by the expected interest rate derived from the yield curve on the balance sheet date.

September 30, 2021

September 30, 2021
Gross delivery Foreign exchange forward contracts - Inflow - Outflow	On Demand or Less than 1 Month $ 1,270,488 (1,271,716) ($ 1,228)	1 to 3 month $ 2,452,803 (2,460,456) ($ 7,653)	3 months to 1 years
	( (	( (	( (	$ 43,536 45,107) $ 1,571)

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December 31, 2020

December 31, 2020
Gross delivery Foreign exchange forward contracts - Inflow - Outflow September 30, 2020 Gross delivery Foreign exchange forward contracts - Inflow - Outflow	On Demand or Less than 1 Month $ 914,593 ( 920,172) ($ 5,579) On Demand or Less than 1 Month $ 520,266 ( 517,993) $ 2,273	1 to 3 month $ 1,328,558 (1,345,476) ($ 16,918) 1 to 3 month $ 1,031,827 (1,281,224) ($ 249,397)	3 months to 1 years
			$ 109,690 ( 111,875) ($ 2,185) 3 months to 1 years
	(	( (	( (	$ 37,468 39,729) $ 2,261)

c) Financing facilities

The Group relies on bank loans as a significant source of liquidity. As of the date of balance sheet, the unused amounts of bank financing facilities were as follows:

were as follows:
Bank loan facilities - Amount unused	September 30, 2021 $ 37,801,941		December 31, 2020 $ 34,248,864	September 30, 2020
					$ 35,528,581

36. Transactions with Related Parties

Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in other notes, details of transactions between the Group and its related parties are disclosed below:

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a. Names of related parties and categories

Name of Related Party Fujian Gulei Petrochemical Co., Ltd. USI Educational Foundation (”USIF”)

Relationship with the Group Joint ventures Other related parties

b. Donation costs (accounting for administrative expenses)

For the Three For the Three For the Nine For the Nine Months Ended Months Ended Months Ended Months Ended Related Party September 30, September 30, September 30, September 30, Category/Name 2021 2020 2021 2020 Other related parties USI Education Foundation $ - $ - $ 16,000 $ 8,250

c. Management service revenue (accounting for other revenue)

Related Party Category/Name Joint ventures	For the Three Months Ended September 30, 2021 $ 9,127	For the Three Months Ended September 30, 2020 $ 8,502	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
				$ 27,846		$ 23,281

d. Other receivables

Other receivables
Related Party Category/Name Joint ventures	September 30, 2021 $ 8,198	December 31, 2020 $ 19,369	September 30, 2020
				$ 7,581

e. Compensation of key management personnel

Remuneration to directors and the key management personnel was as follows:

Short-term employee benefits Post-employment benefits	For the Three Months Ended September 30, 2021 $ 8,781 155 $ 8,936	For the Three Months Ended September 30, 2020 $ 9,563 81 $ 9,644	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2021	For the Nine Months Ended September 30, 2020	For the Nine Months Ended September 30, 2020
				$ 26,151 317 $ 26,468		$ 29,321 243 $ 29,564

The compensation of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends.

37. Assets Pledged as Collateral or for Security

The following assets of the Group have been pledged as collateral for material purchase, outward documentary bill, long-term and short-term financing quotas and compensation for gas explosion cases:

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Pledged and mortgaged bank deposits (accounting for financial assets at amortized cost) Property, plant and equipment Investment properties - net Land use right (accounting for right-of-use assets) Refundable deposits (accounting for other non-current assets)	September 30, 2021 $ 678,263 483,072 - 20,550 70,837 $ 1,252,722	December 31, 2020 $ 678,314 927,196 108,178 21,482 62,633 $ 1,797,803	September 30, 2020	September 30, 2020
				$ 678,998 3,555,403 108,178 28,223 60,207 $ 4,431,009

Significant Contingent Liabilities and Unrecognized Commitments
a. As of September 30, 2021, December 31, 2020, and September 30, 2020, the Group's unused letters of credit amounted to NT$3,585,608 thousand, NT$2,236,491 thousand and NT$1,808,019 thousand, respectively.
b. Regarding the Company's associate, China General Terminal & Distribution Corporation ("CGTD"), who was commissioned to operate the propylene pipeline of LCY Chemical Corp. ("LCY") resulting in a gas explosion on July 31, 2014, the appeal was dismissed by the Supreme Court on September 15, 2021, and all three employees of CGTD were innocent.

On February 12, 2015, CGTD entered into an agreement with the Kaohsiung City Government to provide the Kaohsiung City Government with pledge right set of a bank deposit certificate of NT$227,499 thousand (including interest) as the guarantee for the loss caused by the gas explosion. Kaohsiung City Government has also filed civil lawsuits against LCY, CGTD and CPC Corporation. Taiwan Power Company applied for provisional attachment against CGTD's property on August 27 and November 26, 2015. CGTD had deposited cash of NT$ 99,207 thousand to the court to avoid provisional attachment. Taiwan Water Corporation also applied for provisional attachment against CGTD's property on February 3 and March 2, 2017. Assets under attachment amounted to approximately NT$11,855 thousand as of October 29, 2021.

For the victims of the gas explosion, CGTD, LCY and the Kaohsiung City Government signed a tripartite agreement for severe injuries on July 17, 2015 agreeing to negotiate the compensation first with the 32 severely injured victims,

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agreeing to negotiate compensation in advance for all the heirs and claimants of the 32 victims (hereinafter referred to as "the families of the victims"), paying the families of the victims NT$12,000 thousand for each victim, with a total settlement of NT$384,000 thousand. LCY paid the compensation first and also represented the three parties in the settlement negotiation and the signing of settlement agreements with the family of the deceased.

For the severely injured, CGTD, LCY and the Kaohsiung City Government signed a tripartite agreement for severe injuries on October 25, 2017 agreeing to negotiate the compensation first with the 65 severely injured victims. The settlement was paid in advance by CGTD and the Kaohsiung City Government. On behalf of the three parties, CGTD negotiated with the severely injured in the gas explosion and signed a settlement agreement with 64 of them.

As of October 29, 2021, victims and their families have filed civil (including supplementary civil action) lawsuits against LCY Chemical Corp., CGTD and CPC for compensation. To reduce the lawsuit costs, CGTD had reached a settlement on the original claim of NT$46,677 thousand, and the amount of the settlement was NT$4,519 thousand. Along with the case still under litigation and the above-mentioned compensation, the accumulated amount of compensation is NT$3,856,447 thousand. The first-instance judgments of some of the above-mentioned civil cases (with a total amount of compensation of approximately $1,341,128 thousand) have been gradually announced, starting from June 22, 2018. The proportion of fault liability of the Kaohsiung City Government, LCY Chemical Corp. and CGTD is 4 : 3 : 3 in most judgments. The total amount of compensation that CGTD, LCY Chemical Corp. and the other defendants should pay is around NT$401,979 thousand. (In particular, CGTD was exempted to pay NT$6,194 thousand according to the court's judgment.) For the civil cases in which sentence has been pronounced but not settled, CGTD has filed an appeal and has successively proceeded to the second-instance procedure. CGTD and its insurance company signed a settlement agreement, covering the proportion of the liability for negligence determined in the first-instance judgment, the estimated amount of the settlement with the victims and the severely injured, and the amount of compensation in civil cases (including cases that have been settled); after the upper limit of insurance claims is deducted, the estimated amount that should be borne by CGTD and has been recognized is NT$136,375 thousand. However, the actual

82 -

amount of the aforementioned relevant settlements and compensation will not be confirmed until the proportion of the liabilities that should be borne by CGTD is determined in the civil case judgment in the future.

39. Major contracts

a. TVCM signed a dichloroethane purchase contract with CPC Corporation, Formosa Plastics Corporation and Mitsui Corp. The purchase price was negotiated by both parties according to a pricing formula.

b. The Company and its subsidiary Asia Polymer Corporation ("APC" signed the joint venture agreement on the investment in Gulei on April 17, 2014. The counterparties of the contracts or commitments are Ho Tung Chemical Corp., LCY Chemical Corp., Hsin Tay Petroleum Co., Ltd., Chenergy Global Corporation and Lien Hwa Ind. Corp. The main contract contents are (1) Each shareholder invests and establishes Ever Victory Global Limited (hereinafter referred to as "EVGL") in accordance with the provisions of the contract, and agrees to invest in seven products, including oil refining and ethylene production, and other business approved by the competent authority of the Republic of China and approved by the board of directors of the joint venture, in Gulei Industrial Park, Zhangzhou, Fujian Province, Mainland China through the establishment of Dynamic Ever Investments Limited (hereinafter referred to as "DEIL") in Hong Kong, which is 100% held the shareholders. (2) DEIL and Fujian Petrochemical Chemical Co., Ltd. ("FPCL") jointly established a company to operate the target business of the joint venture (hereinafter referred to as "Gulei") in Gulei Industrial Park, Zhangzhou, Fujian Province in accordance with the laws and regulations of the People's Republic of China and acquired 50% of the issued shares of Gulei as the basis for the joint investment.

In addition, due to the increase in the amount of investment stipulated in the "Joint Venture Contract for Fujian Gulei Petrochemical Co., Ltd." signed by DEIL and FPCL, the counterpart of some contracts or commitments in the original joint venture agreement failed to subscribe shares or participate in the subsequent capital increase procedures according to the investment proportion stipulated in the original joint venture agreement. To continue and achieve the target business of the original contract, DEIL and FPCL signed a new joint venture agreement on September 30, 2016, and included a new counterparty to the contract or commitments, CTCI Corporation. Later on December 18, 2019, DEIL and FPCL

83 -

signed another new joint venture agreement, and included new counterparties to the contracts or commitments, Fubon Financial Holding Venture Capital Corporation and Hongfu Investment Co., Ltd.

In order to enrich the working capital of Gulay, EVGL signed a joint venture agreement with the Hong Kong-based company DOR PO INVESTMENT COMPANY LIMITED (hereinafter referred to as "DOR PO") on June 5, 2019 to jointly invest in Xutent. In accordance with the terms of the joint venture agreement, DOR PO shall contribute US$109,215 thousand to increase the capital of DEIL, of which US$103,915 thousand has been contributed as of September 30, 2021 to acquire 15% equity in DEIL.

As of September 30, 2021, the Company and APC cumulatively invested capital amounted to US$246,670 thousand (approximately NT$7,645,981 thousand) and US$170,475 thousand (approximately NT$5,255,587 thousand) in Ever Conquest Global Limited ("ECGL"), respectively, and reinvested in EVGL via ECGL as well as in DEIL. The Company and APC together hold 67.4% shares in EVGL in total. DEIL has invested capital amounted to RMB 4,657,200 thousand in Gulei.

c. In order to improve the efficiency of asset management, the Group provided 10 parcels of land accounted for investment properties located in the third sub-section of Yanji Section, Songshan District, Taipei, and participated in the urban renewal plan of Huaku Development Co., Ltd. (hereinafter referred to as "Huaku") in cooperation with neighboring areas in the form of right transformation and has signed an urban renewal development contract, with the collection of the performance bond of NT$6,400 thousand from the builder. The plan has been approved by the Taipei City government on November 30, 2017. In addition, to ensure the smooth development and completion of the urban renewal plan, the Group and Huaku signed the real estate trust agreement with and jointly entrusted the Trust Department of E.sun Bank in 2017 to manage, divide, merge and transfer the property rights of the construction base and the above-ground buildings during the term of the trust relationship. As of September 30, 2021, the urban renewal plan has been completed with the use right license has been obtained and uncompleted transfer of property rights for land and houses.

d. Key operation contracts

CGTD is entrusted to handle the warehousing and transportation of petrochemical raw materials. Operating service charges are calculated at an agreed rate per ton for

84 -

operating quantities. The insurance expenses of petrochemical raw materials are borne by each entrusting company.

borne by each entrusting company.

Entrusting company
TTC Chemical Company, Ltd.
Taiwan VCM Corporation
USI Corporation
Asia Polymer Corporation
LCY Chemical Corp.
TSRC Corporation
Nantex Industry Co., Ltd.
En Chuan Chemical Industries Co., Ltd.
Xin Long Guang Plastics Co., Ltd.
Oriental Union Chemical Corporation
Formosa Plastics Corporation
Chi Shen Transportation Co., Ltd.
LCY Grit Corp.
Shin Foong Specialty And Applied Materials
Co., Ltd.

Operation contract period

2020/01/01~2021/12/31
2020/01/01~2021/12/31
2021/01/01~2021/12/31
2021/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2021/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2020/01/01~2021/12/31
2021/01/01~2021/12/31

The aforesaid operation contracts may be renewed upon expiration.

40. Significant Financial Assets and Liabilities Denominated in Foreign Currencies

The group entities’ significant financial assets and liabilities denominated in foreign currencies and aggregated by foreign currencies other than functional currencies and the related exchange rates Assets and liabilities with significant impact recognized in foreign currencies are as follows:

Unit: each foreign currency/book amounts are in thousands

Foreign Currency Assets		September 30, 2021	September 30, 2021
	Foreign Currencies	Exchange Rate (In Single Dollars)	Functional Currencies	NT$
	$ 224,862 4,174 5,039 438,163 3,077 721 1,138 4,607,843 30,510 13,020 1,150 16,000 90 40,000	27.85 (USD/NTD) 6.49 (USD/RMB) 4.37 (USD/MYR) 4.29 (RMB/NTD) 0.15 (RMB/USD) 20.07 (AUD/NTD) 32.32 (EUR/NTD) 0.15 (RMB/USD) 27.85 (USD/NTD) 27.85 (USD/NTD) 4.37 (USD/MYR) 4.29 (RMB/NTD) 5.07 (EUR/MYR) 0.01 (JPY/USD)	$ 6,262,403 27,064 22,002 1,881,600 474 14,474 36,756 710,495 3,006 620 49 15 20 365	$ 6,262,403 116,223 140,327 1,881,600 13,209 14,474 36,756 19,787,280 3,006 620 316 15 126 209
Monetary items USD USD USD RMB RMB AUD EUR Non-monetary items Joint Ventures Using the Equity Method RMB Derivative financial assets Purchase USD Sell USD Sell USD Sell RMB Sell Euro Purchase JPY

(Continued)

85 -

Foreign currency liabilities		September 30, 2021	September 30, 2021
	Foreign Currencies	Exchange Rate (In Single Dollars)	Functional Currencies	NT$
	$ 79,519 17,212 1,096 25,573 3,400 30,370 400 349,700			$ 2,214,576 479,356 30,516 109,818 586 2,723 48 8,165
Monetary items USD USD USD RMB Non-monetary items Derivative financial assets Purchase USD Sell USD Sell USD Sell RMB Foreign Currency Assets
	Foreign Currencies	Exchange Rate (In Single Dollars)	Functional Currencies	NT$
	$ 178,315 3,556 3,879 327,585 2,379 853 392 4,621,047 19,210 550 5,400 284 51,553 14,342 686 30,318 7,471 16,580 248,860 40,000	28.48 (USD/NTD) 6.52 (USD/RMB) 4.19 (USD/MYR) 4.36 (RMB/NTD) 0.15 (RMB/USD) 21.95 (AUD/NTD) 35.02 (EUR/NTD) 0.15 (RMB/USD) 28.48 (USD/NTD) 4.19 (USD/MYR) 4.36 (RMB/NTD) 5.16 (EUR/MYR) 28.48 (USD/NTD) 6.52 (USD/RMB) 4.19 (USD/MYR) 4.36 (RMB/NTD) 28.48 (USD/NTD) 28.48 (USD/NTD) 4.36 (RMB/NTD) 0.01 (JPY/USD)	$ 5,078,378 23,202 16,271 1,429,840 365 18,716 13,744 708,217 4,313 132 22 14 1,468,237 93,578 2,879 132,331 830 4,309 15,456 5	$ 5,078,378 101,272 110,474 1,429,840 10,394 18,716 13,744 20,170,030 4,313 896 22 97 1,468,237 408,450 19,545 132,331 830 4,309 15,456 129
Monetary items USD USD USD RMB RMB AUD EUR Non-monetary items Joint Ventures Using the Equity Method RMB Derivative financial assets Sell USD Sell USD Sell RMB Sell Euro Foreign currency liabilities
Monetary items USD USD USD RMB Non-monetary items Derivative financial assets Purchase USD Sell USD Sell RMB Purchase JPY

86 -

Foreign Currency Assets		September 30, 2020	September 30, 2020
	Foreign Currencies	Exchange Rate (In Single Dollars)	Functional Currencies	NT$
	$ 123,566 3,948 3,255 215,361 784 742 363 4,322,682 28,060 522 17,000 180 40,000 33,992 13,938 683 27,568 3,810 9,720 121,300 88	29.10 (USD/NTD) 6.81 (USD/RMB) 4.34 (USD/MYR) 4.27 (RMB/NTD) 0.15 (RMB/USD) 20.72 (AUD/NTD) 34.15 (EUR/NTD) 0.15 (RMB/USD) 29.10 (USD/NTD) 4.34 (USD/MYR) 4.27 (RMB/NTD) 5.09 (EUR/MYR) 0.01 (JPY/USD) 29.10 (USD/NTD) 6.81 (USD/RMB) 4.34 (USD/MYR) 4.27 (RMB/NTD) 29.10 (USD/NTD) 29.10 (USD/NTD) 4.27 (RMB/NTD) 5.09 (EUR/MYR)	$ 3,595,789 26,884 14,131 920,258 115 15,365 12,421 636,214 6,828 65 264 10 380 989,169 94,919 2,963 117,801 495 2,335 5,782 1	$ 3,595,789 114,878 94,727 920,258 3,349 15,365 12,421 18,513,834 6,828 437 264 64 36 989,169 405,598 19,861 117,801 495 2,335 5,782 10
Monetary items USD USD USD RMB RMB AUD EUR Non-monetary items Joint Ventures Using the Equity Method RMB Derivative financial assets Sell USD Sell USD Sell RMB Sell Euro Purchase JPY Foreign currency liabilities
Monetary items USD USD USD RMB Non-monetary items Derivative financial assets Sell USD Purchase USD Sell RMB Sell Euro

The net realized and unrealized foreign currency exchange gains and losses of the Group for the three months ended September 30, 2021 and 2020 and the nine months ended September 30, 2021 and 2020 were NT$21,081 thousand (profit), NT$34,791 thousand (loss), NT$113,086 thousand (loss) and NT$71,740 thousand (loss), respectively. Due to the wide variety of foreign currency transactions and functional currencies of the Group's individual entities, thus the exchange gains and losses were not disclosed by currency of significant impact.

41. Supplementary Disclosures

a. Information on significant transactions and (II) investees:
1) Financing provided to others. Table 1.
87 -
2) Endorsements/Guarantees Provided; Table 2.
3) Marketable securities held (excluding investment in subsidiaries and joint ventures). Table 3.
4) Total Purchases from or Sales to Related Parties Amounting to at Least NT$300 Million or 20% Of the Paid-in Capital; Table 4.
5) Acquisitions of individual real estate at costs of at least $300 million or 20% of the paid-in capital; None.
6) Disposals of individual real estate at prices of at least $300 million or 20% of the paid-in capital; None.
7) Total purchases from or sales to related parties amounting to at least $100 million or 20% of the paid-in capital; Table 5.
8) Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital; Table 6.
9) Trading in derivative instruments; Notes 7 and 35.
10) Others: The Business Relationships and Significant Transactions and Amounts between Parent and Subsidiaries and between Subsidiaries. Table 9.
11) Information on investee companies; Table 7.
c. Information on Investments in Mainland China:
1) Information on investee company in mainland China, including the company names, major business activities, paid-in capital, method of investment, inward and outward remittance of funds, ownership percentage, current profit and loss and recognized investment income or loss, carrying amount of the investment at the end of the period, repatriations of investment income, and limit on the amount of investment in the mainland China. Table 8.
2) The following information on the following significant transactions with investee companies in mainland China, either directly or indirectly through a third party, and their prices, payment terms, and unrealized gains or losses:
- a) The amount and percentage of purchases and the balance and percentage of the related payables at the end of the period: Table 5 and 9.
- b) The amount and percentage of sales and the balance and percentage of the related receivables at the end of the period: Table 5 and 9.
- c) The amount of property transactions and the amount of the resultant gains or losses: None.
88 -
- d) The balance of negotiable instrument endorsements or guarantees or pledges of collateral at the end of the period and the purposes: Table 2.
- e) The highest balance during the period, the end of period balance, the interest rate range, and total current period interest with respect to the financing of funds: Table 1.
- f) Other transactions that have a material effect on the profit or loss for the period or on the financial position, such as the rendering or receipt of services: None.
d. Information of major shareholders: List of all shareholders with ownership of 5% or greater showing the names and the number shares and percentage of ownership held by each shareholder; Table 10.
Segment Information

Information reported to the chief operating decision maker for the purpose of resource allocation and assessment of segment performance focuses on the financial information of each individual company. The following was the information of the Group's reporting segments:

a. Profit and Loss Information of Reporting Segment

Segment revenue Interest income Finance costs Depreciation and amortization Impairment loss Pre-tax profit of reporting segment Income tax expenses of reporting segment Net profit of reporting segment			For the Nine	MonthsEnded September30,2021	MonthsEnded September30,2021
	USI	CGPC and CGPC's subsidiaries	TTC and TTC's subsidiaries	ACME and ACME's subsidiaries	APC and APC's subsidiaries	Other	Total
	$ 11,299,797 4,482 ( 71,116 ) ( 465,838 ) - 4,089,594 ( 489,108 ) 3,600,486	$ 15,099,697 1,868 ( 2,998 ) ( 528,455 ) - 2,491,153 ( 490,943 ) 2,000,210	$ 15,461,449 31,223 ( 3,836 ) ( 150,250 ) - 1,837,285 ( 437,597 ) 1,399,688	$ 2,273,304 6,886 ( 11,806 ) ( 151,338 ) - 107,244 ( 40,868 ) 66,376	$ 6,651,233 3,479 ( 18,528 ) ( 234,708 ) ( 3,078 ) 2,588,090 ( 429,263 ) 2,158,827	$ 3,543,330 10,721 ( 21,972 ) ( 266,688 ) - 1,972,890 ( 95,901 ) 1,876,989	$ 54,328,810 58,659 ( 130,256 ) ( 1,797,277 ) ( 3,078 ) 13,086,256 ( 1,983,680 ) 11,102,576

Segment revenue Interest income Finance costs Depreciation and amortization Impairment loss Pre-tax profit of reporting segment Income tax expenses of reporting segment Net profit of reporting segment			For the Nine	MonthsEnded September30,2020	MonthsEnded September30,2020
	USI	CGPC and CGPC's subsidiaries	TTC and TTC's subsidiaries	ACME and ACME's subsidiaries	APC and APC's subsidiaries	Other	Total
	$ 6,991,816 5,298 ( 58,915 ) ( 465,884 ) - 1,168,273 ( 55,674 ) 1,112,599	$ 9,140,578 3,499 ( 6,514 ) ( 516,395 ) - 804,434 ( 132,139 ) 672,295	$ 10,667,664 22,810 ( 18,289 ) ( 155,227 ) - 1,454,176 ( 325,168 ) 1,129,008	$ 1,582,323 9,271 ( 13,345 ) ( 145,183 ) ( 5,823 ) 69,882 ( 34,821 ) 35,061	$ 3,985,252 6,692 ( 33,812 ) ( 235,774 ) ( 2,227 ) 650,939 ( 91,311 ) 559,628	$ 3,264,934 33,382 ( 47,655 ) ( 284,476 ) - 993,057 ( 126,240 ) 866,817	$ 35,632,567 80,952 ( 178,530 ) ( 1,802,939 ) ( 8,050 ) 5,140,761 ( 765,353 ) 4,375,408

89 -
b. Profit and loss of reporting segment and other major adjustments
1) Segment revenue and results

Segment revenue and results
Pre-tax profit of reporting segment Income tax expenses of reporting segment Total of net after-tax profit of reporting segment Pre-tax profit of other non-reporting segments Deduction of inter-segment interests Consolidated net after-tax profit	For the Nine Months Ended September 30, 2021 $ 11,113,366 (1,887,779) 9,225,587 1,876,989 (3,732,509) $ 7,370,067	For the Nine Months Ended September 30, 2020
		( (	$ 4,147,704 639,113) 3,508,591 866,817 1,641,722) $ 2,733,686

2) Other major adjustments

		For th	e NineMonthsEn	ded September30,2021	ded September30,2021
USI	CGPC and CGPC's subsidiaries	TTC and TTC's subsidiaries	ACME and ACME's subsidiaries	APC and APC's subsidiaries		Adjustments	Total
$ 4,482 ( 71,116 ) ( 465,838 ) -	$ 1,868 ( 2,998 ) ( 528,455 ) -	$ 31,223 ( 3,836 ) ( 150,250 ) - For th	$ 6,886 ( 11,806 ) ( 151,338 ) - e NineMonthsEn			$ - 1,918 43,714 -	$ 58,659 ( 128,338 ) ( 1,753,563 ) ( 3,078 )
USI	CGPC and CGPC's subsidiaries	TTC and TTC's subsidiaries	ACME and ACME's subsidiaries	APC and APC's subsidiaries	Other $ 33,382 ( 47,655 ) ( 284,476 ) -	Adjustments	Total
$ 5,298 ( 58,915 ) ( 465,884 ) -	$ 3,499 ( 6,514 ) ( 516,395 ) -	$ 22,810 ( 18,289 ) ( 155,227 ) -	$ 9,271 ( 13,345 ) ( 145,183 ) ( 5,823 )	$ 6,692 ( 33,812 ) ( 235,774 ) ( 2,227 )		$ - 2,509 43,722 -	$ 80,952 ( 176,021 ) ( 1,759,217 ) ( 8,050 )

Since the Group's individual segment assets were not included in the segment information provided chief operating decision-maker, the measured amount of operating segment assets was not disclosed herein.

90 -

USI Corporation and Subsidiaries Financing provided to others

For the nine months ended September 30, 2021

Table 1													Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise	Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise	Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise	Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise	Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise
No.	Lending Company	Loan to object	Subject	Related Party (Yes/No)	Maximum Balance in Current Period	Ending balance (Note 3)	Actual Borrowing Amount (Note 3)	The range of interest rate (%)	Nature of Loan to (Note 2)	Amount of Business Transaction	Reason for Short-term Financing	Allowance for Impairment Loss	Collateral		Capital Loan and Ceiling for Individual Object (Note 1)	Total Capital Loan and Ceiling (Note 1)	Remark
													Name	Value
0	USI Corporation	USI Green Energy Corporation	Other receivables - related parties	Yes	$ 200,000	$ 200,000	$ 80,000	0.80	2	$ -	Operating turnover	$ -	-	-	$ 9,593,233	$ 9,593,233

Note 1: The total capital loans shall not exceed 40% of the net value of the Company's most recent financial statements certified or audited by CPAs. The maximum capital loans is calculated on the net value as of September 30, 2021. Note 2: The method of filling in the nature of loan is as follows:

(1) Fill in 1 for those with business transaction.

(2) Fill in 2 for those with necessary for short-term financing.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

91 -

USI Corporation and Subsidiaries Acme Electronics Corporation Financing provided to others

For the nine months ended September 30, 2021

Table 1-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Lending Company	Loan to object	Subject	Related Party (Yes/No)	Maximum Balance in Current Period (Note 3)	Ending balance (Notes 3 and 4)	Actual Borrowing Amount (Notes 3 and 4)	The range of interest rate (%)	Nature of Loan to (Note 2)	Amount of Business Transaction	Reason for Short-term Financing	Allowance for Impairment Loss	Collateral	Collateral	Capital Loan and Ceiling for Individual Object (Note 1)	Total Capital Loan and Ceiling (Note 1)	Remark
													Name	Value
0	Acme Electronics Corporation	ACME Electronics (Cayman) Corp.	Other receivables from related parties	Yes	$ 278,500 (US$10,000 thousand)	$ 278,500 (US$10,000 thousand)	$ 222,880 (US$8,000 thousand)	1.15013~ 2.82663	2	$ -	Operating turnover	$ -	-	-	$ 523,958	$ 523,958

Note 1: The total capital loans shall not exceed 40% of the net value of ACME. The maximum capital loans is calculated on the net value as of September 30, 2021.

Note 2: The method of filling in the nature of loan is as follows:

(1) Fill in 1 for those with business transaction.

(2) Fill in 2 for those with necessary for short-term financing.

Note 3: The calculation was based on the spot exchange rate of September 30, 2021.

Note 4: All the transactions were written off when preparing the consolidated financial statements.

92 -

USI Corporation and Subsidiaries Swanson Plastics Corporation Financing provided to others

For the nine months ended September 30, 2021

Table 1-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Lending Company	Loan to object	Subject	Related Party (Yes/No)	Maximum Balance in Current Period (Note 3)	Ending balance (Notes 3 and 4)	Actual Borrowing Amount (Notes 3 and 4)	The range of interest rate (%)	Nature of Loan to (Note 2)	Amount of Business Transaction	Reason for Short-term Financing	Allowance for Impairment Loss	Collateral	Collateral	Capital Loan and Ceiling for Individual Object (Note 1)	Total Capital Loan and Ceiling (Note 1)	Remark
													Name	Value
1 2 3	Forever Young Company Limited API-Swanson (Kunshan) Co., Ltd. Swanson Plastics Company Ltd. (Singapore)	Swanson International Ltd. Swanson Plastics (Tianjin) Co., Ltd. PT Swanson Plastics Indonesia	Other receivables Other receivables Other receivables	Yes Yes Yes	$ 88,601 219,009 14,268	$ 86,474 219,009 -	$ 86,474 158,889 -	- 3.85 -	2 2 2	$ - - -	Operating turnover Operating turnover Operating turnover	$ - - -	- - -	- - -	$ 147,547 546,670 357,487	$ 221,320 546,670 357,487

Note 1: The ceilings for capital loans are subject to the total amount of capital loaning procedures set by each company and the limits for individuals.

Note 2: The method of filling in the nature of loan is as follows:

(1) Fill in 1 for those with business transaction.

(2) Fill in 2 for those with necessary for short-term financing.

Note 3: The calculation was based on the spot exchange rate of September 30, 2021.

Note 4: All the transactions were written off when preparing the consolidated financial statements.

93 -

USI Corporation and Subsidiaries

Endorsements/Guarantees Provided

For the nine months ended September 30, 2021

Table 2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limits on Endorsement/ Guarantee Made for Each Party (Note 1)	Maximum Amount Endorsed/ Guaranteed During the Period (Note 2)	Outstanding Endorsement/ Guarantee at the End of the Period (Note 2)	Actual Borrowing Amount	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%)	Aggregate Endorsement/ Guarantee Limit (Note 1)	Endorsement/ Guarantee Made by Parent for Subsidiaries	Endorsement/ Guarantee Made by Subsidiaries for Parent	Endorsement/ Guarantee Made for Companies in Mainland China	Remark
		Company Name	Relationship
0 0	USI Corporation USI Corporation	Union Polymer International Investment Corporation Chong Loong Trading Co., Ltd.	Subsidiaries that the Company holds more than 50% of common equity directly Subsidiaries that the Company holds more than 50% of common equity directly	$ 11,991,542 11,991,542	$ 3,900,000 309,250 (US$5,000 thousand) (NTD170,000 thousand)	$ 2,600,000 309,250 (US$5,000 thousand) (NTD170,000 thousand)	$ 1,437,000 30,000	$ - -	10.84 1.29	$ 14,389,850 14,389,850	Yes Yes	No No	No No

Note 1: The total amount of guarantee that may be provided by the Company shall not exceed 60% of the Company’s net worth stated on the latest financial statements; the total amount of guarantee provided by the Company to any single entity shall not exceed 50% of the Company’s net worth stated on the latest financial statements.

Note 2: The calculation was based on the spot exchange rate of September 30, 2021.

94 -

USI Corporation and Subsidiaries

Acme Electronics Corporation Endorsements/Guarantees Provided

For the nine months ended September 30, 2021

Table 2-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limits on Endorsement/ Guarantee Made for Each Party (Note 2)	Maximum Amount Endorsed/ Guaranteed During the Period	Outstanding Endorsement/ Guarantee at the End of the Period (Note 3)	Actual Borrowing Amount (Note 3)	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%) (Note 1)	Aggregate Endorsement/ Guarantee Limit (Note 2)	Endorsement /Guarantee Made by Parent for Subsidiaries	Endorsement/ Guarantee Made by Subsidiaries for Parent	Endorsement/ Guarantee Made for Companies in Mainland China	Remark
		Company Name	Relationship
0	Acme Electronics Corporation	Acme Electronics (Kunshan) Co., Ltd.	Subsidiary of ACME (Cayman)	$ 1,964,841	$ 237,660 (US$8,500 thousand)	$ 236,725 (US$8,500 thousand)	$ 153,175 (US$5,500 thousand)	$ -	18.07	$ 2,619,788	No	No	Yes

Note 1: It is calculated at the net worth as at the end of September 2021.

Note 2: The total amount of endorsement/ guarantee that may be provided by ACME shall not exceed 200% of its net worth; the total amount of endorsement/ guarantee provided by ACME to any single entity shall not exceed 150% of its net worth. The aggregate amount of this endorsement/ guarantee is calculated at the net worth as of September 30, 2021.

Note 3: The calculation was based on the spot exchange rate of September 30, 2021.

95 -

USI Corporation and Subsidiaries

Swanson Plastics Corporation

Endorsements/Guarantees Provided

For the nine months ended September 30, 2021

Table 2-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limits on Endorsement/ Guarantee Made for Each Party (Note 1)	Maximum Amount Endorsed/ Guaranteed During the Period	Outstanding Endorsement/ Guarantee at the End of the Period (Note 2)	Actual Borrowing Amount (Note 2)	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%)	Aggregate Endorsement/ Guarantee Limit (Note 1)	Endorsement/ Guarantee Made by Parent for Subsidiaries	Endorsement/ Guarantee Made by Subsidiaries for Parent	Endorsement /Guarantee Made for Companies in Mainland China	Remark
		Company Name	Relationship
0 0 0 0 0 0 0	Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Corporation Swanson Plastics Corporation	Forever Young Co., Ltd. Swanson Plastics Company Ltd. (Singapore) Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Kunshan) Co., Ltd. Swanson Technologies Corporation Swanson Plastics (Tianjin) Co., Ltd. PT Swanson Plastics Indonesia	Subsidiary Subsidiary Sub-subsidiary Sub-subsidiary Subsidiary Sub-subsidiary Subsidiary	$ 5,204,386 5,204,386 5,204,386 5,204,386 5,204,386 5,204,386 5,204,386	$ 1,438,419 51,078 34,242 85,605 219,796 28,535 57,070	$ 1,306,165 49,852 33,420 83,550 155,960 27,850 55,700	$ - - - - 128,130 - -	$ - - - - - - -	50.19 1.92 1.28 3.21 5.99 1.07 2.14	$ 6,505,483 6,505,483 6,505,483 6,505,483 6,505,483 6,505,483 6,505,483	No No No No No No No	No No No No No No No	No No No Yes No Yes No

Note 1: The total amount of guarantee that may be provided to any single entity by SPC shall not exceed 200% of its net worth stated on the latest financial statements; the total amount of guarantee provided by SPC for external enterprises shall not exceed 250% of its net worth stated on the latest financial statements.

Note 2: The calculation was based on the spot exchange rate of September 30, 2021.

96 -

USI Corporation and Subsidiaries

China General Plastics Corporation Endorsements/Guarantees Provided

For the nine months ended September 30, 2021

Table 2-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limits on Endorsement/ Guarantee Made for Each Party (Note 2)	Maximum Amount Endorsed/ Guaranteed During the Period	Outstanding Endorsement/ Guarantee at the End of the Period	Actual Borrowing Amount	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%) (Note 1)	Aggregate Endorsement/ Guarantee Limit (Note 2)	Endorsement /Guarantee Made by Parent for Subsidiaries	Endorsement/ Guarantee Made by Subsidiaries for Parent	Endorsement/ Guarantee Made for Companies in Mainland China	Remark
		Company Name	Relationship
0	China General Plastics Corporation	CGPC Polymer Corporation	Subsidiary	$ 6,369,527	$ 2,450,000	$ 1,100,000	$ 696	$ -	10.36	$ 10,615,87	No	No	No

Note 1: It is calculated using the equity of CGPC as of September 30, 2021.

Note 2: The total amount of guarantee that may be provided to any external enterprises by CGPC shall not exceed 100% of its net worth stated on the latest financial statements; The total amount of guarantee that may be provided to any single entity by CGPC shall not exceed 60% of its net worth stated on the latest financial statements.

97 -

USI Corporation and Subsidiaries TTC Chemical Company, Ltd. Endorsements/Guarantees Provided

For the nine months ended September 30, 2021

Table 2-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limits on Endorsement/ Guarantee Made for Each Party (Note 2)	Maximum Amount Endorsed/ Guaranteed During the Period (Note 1)	Outstanding Endorsement/ Guarantee at the End of the Period (Note 1)	Actual Borrowing Amount	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%)	Aggregate Endorsement/ Guarantee Limit (Note 2)	Endorsement/ Guarantee Made by Parent for Subsidiaries	Endorsement/ Guarantee Made by Subsidiaries for Parent	Endorsement/ Guarantee Made for Companies in Mainland China	Remark
		Company Name	Relationship
0 0	TTC Chemical Company, Ltd. TTC Chemical Company, Ltd.	TAITA (BVI) Holding Co., Ltd. Taita Chemical (Zhongshan) Co., Ltd.	Subsidiaries that the Company holds 100% of common equity directly Subsidiaries that TTC's subsidiaries hold 100% of common equity directly	$ 7,322,492 7,322,492	$ 878,500 (US$10,000 thousand) (NTD600,000 thousand) 429,430 (RMB100,000 thousand)	$ 167,100 (US$6,000 thousand) 343,544 (RMB80,000 thousand)	$ - -	$ - -	2.28 4.69	$ 10,983,738 10,983,738	No No	No No	No Yes

Note 1: The calculation was based on the spot exchange rate of September 30, 2021.

Note 2: The total amount of guarantee that may be provided by TTC shall not exceed 150% of its net worth stated on the latest financial statements; the total amount of guarantee provided by TTC to any single entity shall not exceed 100% of its net worth stated on the latest financial statements.

The total amount of guarantee that may be provided by TTC and its subsidiaries shall not exceed 200% of TTC's net worth stated on the latest financial statements; the total amount of guarantee provided by TTC and its subsidiaries to any single entity shall not exceed 150% of TTC's net worth stated on the latest financial statements.

98 -

USI Corporation and Subsidiaries

Marketable Securities Held

September 30, 2021

Table 3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021	September 30, 2021		Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
USI Corporation Union Polymer International Investment Corporation	Ordinary shares CTCI Corporation KHL IB Venture Capital Co., Ltd. AU Optronics Corporation Evergreen Marine Corporation UPC Technology Corporation Quanta Computer Incorporated United Microelectronics Corporation China Steel Corporation Tungho Steel Corporation ShunSin Technology Holdings Limited-KY Teratech Corp. Beneficiary certificates Taiwan Cooperative Bank Money Market Fund FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Mega Diamond Money Market Fund Taishin 1699 Money Market Fund Jih Sun Money Market Fund Beneficiary securities Cathay No. 1 Real Estate Investment Trust Ordinary shares Asia Polymer Corporation China General Plastics Corporation	- - - - - - - - - - - - - - - - - - - Investee companies adopting equity method -	Financial assets at FVTOCI - non-current 〃〃 Financial assets at FVTPL - current 〃〃〃〃〃〃 Financial assets at FVTPL - non-current Financial assets at FVTPL - current 〃〃〃〃〃〃 Financial assets at FVTPL - current Financial assets at FVTOCI - non-current 〃	15,130,656 9,954,950 8,514,006 473,251 700,000 400,000 150,000 650,000 550,000 80,000 110,000 9,755,717 22,644,734 5,929,812 23,398,244 5,564,230 15,588,496 16,702,410 3,290,000 22,182,485 4,469,306	$ 542,434 212,714 150,272 59,630 17,815 31,000 9,600 23,595 22,605 7,000 - 100,000 350,146 100,003 384,003 70,509 213,109 250,192 58,430 1,019,285 206,929	1.98 11.90 0.09 - - - - - - - - - - - - - - - - 3.74 0.77	$ 542,434 212,714 150,272 59,630 17,815 31,000 9,600 23,595 22,605 7,000 - 100,000 350,146 100,003 384,003 70,509 213,109 250,192 58,430 1,019,285 206,929

(Continued)

99 -

(Continued)

(Continued)
Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021			Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
Swanlake Traders Ltd. USIFE Investment Co., Ltd. .	TTC Chemical Company, Ltd. Ordinary shares SOHOware Inc. TGF Linux Communications Inc. Neurosky Inc. Preferred Stock D Ordinary shares AU Optronics Corporation AU Optronics Corporation Wafer Works Corporation Solargiga Energy Holdings Limited Dah Chung Bills Finance Corp. Swanson Plastics Corporation USI Optronics Corporation Digimax Inc. Silicon Technology Investment (Cayman) Corp. China General Plastics Corporation Asia Polymer Corporation TTC Chemical Company, Ltd. UPC Technology Corporation China Steel Corporation Tungho Steel Corporation United Microelectronics Corporation Quanta Computer Incorporated Evergreen Marine Corporation ShunSin Technology Holdings Limited Acme Electronics Corporation Superactive Group Company Limited Beneficiary certificates Yuanta De-Li Money Market Fund	- - - - - - - - - Same chairman Same chairman - - Same chairman 〃〃 - - - - - - - Same chairman - -	Financial assets at FVTOCI - non-current Financial assets at FVTOCI - non-current 〃〃 Financial assets at FVTOCI - current Financial assets at FVTOCI - non-current 〃〃〃〃〃〃〃 Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃〃 Financial assets at FVTPL - current	434,527 1,150,000 300,000 2,397,364 1,266,061 1,266,061 1,433,655 11,876,111 470,914 7,605,894 165,279 23,234 911,849 536,011 1,702,133 1,338,240 500,000 325,000 225,000 60,000 175,000 158,416 25,000 500,000 678,000 4,907,988	$ 17,077 - - - 22,346 22,346 91,180 13,978 7,248 106,559 226 - 49,404 24,817 78,213- 52,593 12,725 11,798 9,247 3,840- 13,562 19,960 2,188 21,825 514 80,798	0.11 1.05 2.14 0.70 0.01 0.01 0.28 0.37 0.10 4.93 0.25 0.05 1.77 0.09 0.29 0.35 0.04 - 0.02 - - - 0.02 0.27 - -	$ 17,077 - - - 22,346 22,346 91,180 13,978 7,248 106,559 226 - 49,404 24,817 78,213 52,593 12,725 11,798 9,247 3,840 13,562 19,960 2,188 21,825 514 80,798	Note 2 Note 2 Note 2

(Continued)

100 -

(Continued)

(Continued)
Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021			Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
Taiwan United Venture Capital Corp. Taiwan United Venture Management Corporation INOMA Corporation USI Optronics Corporation	Fuh Hwa Money Market Cathay Taiwan Money Market Fund Beneficiary certificates Fuh Hwa Money Market Cathay Taiwan Money Market Fund Ordinary shares Innovation & Infinity Global Corp. Teratech Corp. MiTAC Holdings Corporation Chitec Technology Co., Ltd. Leadwell Cnc Machines Mfg., Corp. Digimax Inc. Orgchem Technologies, Inc. Hexawave Inc. Uranus Chemicals Co., Ltd. Neuro Sky, Inc. Preferred Stock A Neuro Sky, Inc. Preferred Stock B Neuro Sky, Inc. Preferred Stock C Beneficiary certificates Fuh Hwa Money Market Beneficiary certificates Taishin 1699 Money Market Fund Beneficiary certificates Jih Sun Money Market Fund Taishin 1699 Money Market Fund Yuanta De- Bao MoneyMarket Fund	- - - - - - - - - - - - - - - - - - - - -	Financial assets at FVTPL - current 〃 Financial assets at FVTPL - current 〃 Financial assets at FVTPL - non-current 〃 Financial assets at FVTOCI - current Financial assets at FVTOCI - non-current 〃〃〃〃〃〃〃〃 Financial assets at FVTPL - current Financial assets at FVTPL - current Financial assets at FVTPL - current 〃〃	3,440,659 5,844,200 3,399,556 4,391,849 720,804 90,000 2,062,000 399,091 419,753 518,898 594,594 109,109 14,021 10,000,000 12,595,523 4,532,823 91,730 521,196 1,016,620 887,541 498,596	$ 50,095 73,363 49,496 55,132 - - 59,076 14,834 10,602 - 6,844 818 379 - - - 1,336 7,125 15,228 12,134 6,045	- - - - 0.73 0.58 0.17 1.37 0.68 1.18 1.09 0.27 0.03 1.42 1.78 0.64 - - - - -	$ 50,095 73,363 49,496 55,132 - - 59,076 14,834 10,602 - 6,844 818 379 - - - 1,336 7,125 15,228 12,134 6,045	Note 2 Note 2 Note 2 Note 2 Note 2

(Continued)

101 -

(Continued)

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021	September 30, 2021		Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
USI Management Consulting Corp.	Beneficiary certificates Fuh Hwa Money Market	-	Financial assets at FVTPL - current	3,090,914	$ 45,002	-	$ 45,002

Note 1: Marketable securities in this table refer to stocks, bonds, beneficiary certificates as promulgated in IFRS 9 "Financial Instruments" and the securities derived from the items above. Note 2: Impairment losses have been fully provided for.

Note 3: For information about investments in subsidiaries and associated enterprises, please refer to Table 7 and 8.

102 -

USI Corporation and Subsidiaries

China General Plastics Corporation Marketable Securities Held September 30, 2021

Table 3-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021	September 30, 2021		Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
China General Plastics Corporation Taiwan VCM Corporation	Beneficiary securities Cathay No. 1 Real Estate Investment Trust Fund beneficiary certificates FSITC Money Market FSITC Taiwan Money Market Fund Hua Nan Phoenix Money Market Fund Taishin Ta-Chong Money Market Fund Nomura Taiwan Money Market Fund Jih Sun Money Market Fund Taishin 1699 Money Market Fund Capital Money Market Fund Yuanta De-Li Money Market Fund Ordinary shares China Steel Corporation Quanta Computer Incorporated Tungho Steel Corporation United Microelectronics Corporation ShunSin Technology Holdings Limited KHL IB Venture Capital Co., Ltd. Ordinary shares Asia Polymer Corporation	- - - - - - - - - - - - - - - - With the same main shareholders as CGPC	Financial assets at FVTPL - current Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃 Financial assets at FVTPL - current 〃〃〃〃 Financial assets at FVTOCI - non-current Financial assets at FVTOCI - non-current	2,668,000 1,165,954 12,289,827 9,142,997 6,974,279 6,074,522 6,677,975 7,316,573 5,526,762 1,762,082 650,000 250,000 250,000 120,000 51,000 4,977,475 130,244	$ 47,383 210,030 190,033 150,051 100,033 100,033 100,032 100,024 90,028 29,008 23,595 19,375 10,275 7,680 4,462 106,368 5,985	- - - - - - - - - - - - - - - - 5.95 0.02	$ 47,383 210,030 190,033 150,051 100,033 100,033 100,032 100,024 90,028 29,008 23,595 19,375 10,275 7,680 4,462 106,368 5,985	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1

(Continued)

103 -

(Continued)

(Continued)
Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30, 2021			Remark
				Unit / Share	Carrying Amount	Percentage of Ownership (%)	Fair value
CGPC Polymer Corporation CGPC (BVI) Holding Co., Ltd.	Fund beneficiary certificates FSITC Taiwan Money Market Fund FSITC Money Market Taishin Ta-Chong Money Market Fund Hua Nan Kirin Money Market Fund Prudential Financial Money Market Fund Taiwan Cooperative Bank Money Market Fund Ordinary shares Teratech Corporation SOHOware, Inc - preferred shares	- - - - - - - -	Financial assets at FVTPL - current 〃〃〃〃〃 Financial assets at FVTPL - non-current 〃	32,874,421 744,010 9,066,470 4,876,176 4,384,646 4,877,811 112,000 100,000	$ 508,324 134,023 130,042 80,026 70,083 50,000 - -	- - - - - - 0.67 -	$ 508,324 134,023 130,042 80,026 70,083 50,000 - -	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Notes 1 and 3 Notes 1, 2, and 3

Note 1: The marketable securities were not pledged as guarantees or collateral for borrowings and are not subject to restrictions.

Note 2: The preferred shares are not used in the calculation of the shareholding ratio and net worth.

Note 3: As of September 30, 2021, the fair value of CGPC's equity investment in the company was evaluated as 0.

Note 4: For information about investments in subsidiaries and associated enterprises, please refer to Table 7-3 and 8-3.

104 -

USI Corporation and Subsidiaries

TTC Chemical Company, Ltd.

Marketable Securities Held

September 30, 2021

Table 3-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September30,	2021		Remark
				Unit / Share	Carrying Amount	Percentage of Shares Held (%)	Fair value
TTC Chemical Company, Ltd. TAITA (BVI) Holding Co., Ltd.	Ordinary shares USI Corporation - Ordinary Shares Harbinger Venture Capital Corp. - Ordinary Shares UPC Technology Corporation - Ordinary Shares China Steel Corporation - Ordinary Shares Tung Ho Steel Enterprise Corp. - Ordinary Shares United Microelectronics Corporation - Ordinary Shares Quanta Computer Inc. - Ordinary Shares ShunSin Technology Holdings Limited - Ordinary Shares Beneficiary securities Cathay No. 1 Real Estate Investment Trust Fund beneficiary certificates FSITC Taiwan Money Market Fund Jih Sun Money Market Fund Ordinary shares Budworth Investment Ltd. - Ordinary Shares Teratech Corporation - Ordinary Shares Sohoware Inc. - Preferred Shares	Parent company - - - - - - - - - - - - -	Financial assets at FVTOCI - non-current 〃 Financial assets at FVTPL - current 〃〃〃〃〃 Financial assets at FVTPL - current 〃〃 Financial assets at FVTOCI - non-current Financial assets at FVTPL - non-current 〃	15,109,901 990 700,000 650,000 250,000 120,000 250,000 48,000 3,250,000 5,820,571 5,208,229 20,219 112,000 100,000	$ 569,643 8 17,815 23,595 10,275 7,680 19,375 4,200 57,720 90,002 78,016 6 (US$ - thousand ) - -	1.27 0.50 0.05 - 0.02 - 0.01 0.04 - - - 2.22 0.73 -	$ 569,643 8 17,815 23,595 10,275 7,680 19,375 4,200 57,720 90,002 78,016 6 (US$ - thousand ) - -	Note 1 Note 3 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 2 Note 2 Note 3 Note 4 Note 4

Note 1: The fair value is calculated based on the closing price of the last trading day of September 2021 in Taiwan Stock Exchange.

Note 2: The fair value is calculated based on the net asset value at the last trading day of September 2021.

Note 3: The fair value is evaluated by the asset method, and is determined by referring to the most recent net worth of the investee company and its observable financial and operating status. Note 4: As of September 30, 2021, the fair value of equity investment was evaluated by TTC as 0.

Note 5: For information about investments in subsidiaries and associated enterprises, please refer to Table 7-4 and 8-4.

105 -

USI Corporation and Subsidiaries

Asia Polymer Corporation

Marketable Securities Held

September 30, 2021

Table 3-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30,2021	September 30,2021		Remark
				Number of shares/Units	Carrying Amount	Percentage of Shares Held (%)	Fair value
Asia Polymer Corporation	Ordinary shares Harbinger Venture Capital Corp. - Ordinary Shares Riselink Venture Capital Corp. - Ordinary Shares Dasheng Yiyi Venture Capital Co., Ltd. - Ordinary Shares USI Corporation - Ordinary Shares CTCI Corporation - Ordinary Shares AU Optronics Corporation - Ordinary Shares Wafer Works Corporation - Ordinary Shares Quanta Computer Inc. - Ordinary Shares United Microelectronics Corporation UPC Technology Corporation Evergreen Marine Corporation - Ordinary Shares Tung Ho Steel Enterprise Corp. - Ordinary Shares ShunSin Technology Holdings Limited China Steel Corporation - Ordinary Shares Beneficiary securities Cathay No. 1 Real Estate Investment Trust Beneficiary certificates Mega Diamond Money Market Fund Jih Sun Money Market Fund Prudential Financial Money Market Fund	- - - Ultimate parent company - - - - - - - - - - - - - -	Financial assets at FVTOCI - non-current 〃〃〃〃〃 Financial assets at FVTOCI - current Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃	2,377 2,632 9,954,950 101,355,673 14,446,107 9,618,516 494,946 400,000 150,000 700,000 473,251 550,000 70,000 650,000 3,281,000 5,095,391 16,818,904 3,137,157	$ 18 222 212,737 3,821,109 517,893 169,767 31,479 31,000 9,600 17,815 59,629 22,605 6,125 23,595 58,270 64,568 251,937 50,143	1.20 1.67 11.90 8.53 1.89 0.10 0.10 0.01 - - 0.01 0.05 0.07 - - - - -	$ 18 222 212,737 3,821,109 517,893 169,767 31,479 31,000 9,600 17,815 59,629 22,605 6,125 23,595 58,270 64,568 251,937 50,143

(Continued)

106 -

(Continued)

(Continued)
Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September 30,2021			Remark
				Number of shares/Units	Carrying Amount	Percentage of Shares Held (%)	Fair value
APC (BVI) Holding Co., Ltd. APC Investment Corporation	UPAMC James Bond Money Market Fund FSITC Taiwan Money Market Fund Hua Nan Phoenix Money Market Fund Taishin 1699 Money Market Fund Ordinary shares Budworth Investment Ltd. - Ordinary Shares Silicon Technology Investment (Cayman) Corp. - Preferred Shares Neurosky Inc. - Preferred Stock D Solargiga Energy Holdings Ltd. Teratech Corp. - Ordinary Shares TGF Linux Communication, Inc. - Preferred Shares Sohoware Inc. - Preferred Shares Boldworks, Inc. - Preferred Shares Ordinary shares USI Corporation - Ordinary Shares Evergreen Marine Corporation - Ordinary Shares Tung Ho Steel Enterprise Corp. - Ordinary Shares China Steel Corporation - Ordinary Shares Quanta Computer Inc. - Ordinary Shares UPC Technology Corporation United Microelectronics Corporation ShunSin Technology Holdings Limited Beneficiary certificates Cathay Taiwan Money Market Fund	- - - - - - - - - - - - Ultimate parent company - - - - - - - -	〃〃〃〃 Financial assets at FVTOCI - non-current 〃〃〃〃 Financial assets at FVTPL - non-current 〃〃 Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃	18,382,026 11,645,285 2,438,192 13,168,045 40,467 1,139,776 2,397,364 15,863,333 112,000 300,000 450,000 689,266 44,808 158,416 225,000 325,000 190,000 500,000 60,000 25,000 1,292,518	$ 310,002 180,066 40,015 180,019 8 61,757 - 28,080 - - - - 1,689 19,960 9,248 11,798 14,725 12,725 3,840 2,188 16,225	- - - - 4.45 2.19 0.37 0.49 0.67 - - - - - 0.02 - - 0.04 - 0.02 -	$ 310,002 180,066 40,015 180,019 8 61,757 - 28,080 - - - - 1,689 19,960 9,248 11,798 14,725 12,725 3,840 2,188 16,225	Note 1 Note 1 Note 1 Note 1 Note 1

Note 1: As a result of the recognition of investment losses over the years, the book value of APC's long-term equity investments in the company is 0.

Note 2: For information about investments in subsidiaries and associated enterprises, please refer to Table 7-5 and 8-5.

107 -

USI Corporation and Subsidiaries China General Terminal & Distribution Co. Marketable Securities Held September 30, 2021

Table 3-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		September30,2021	September30,2021		Remark
				Unit / Share	Carrying Amount	Percentage of Shares Held (%)	Fair value
China General Terminal & Distribution Co.	Ordinary shares Asia Polymer Corporation China General Plastics Corporation TTC Chemical Company, Ltd. China Steel Corporation	Investee Companies Using Equity Method for CGTD 〃〃 -	Financial assets at FVTOCI - non-current 〃〃 Financial assets at FVTPL - current	5,290,482 2,940,788 2,169,731 499,552	$ 243,098 136,158 85,270 18,134	0.89 0.51 0.57 -	$ 243,098 136,158 85,270 18,134	Note 1 Note 1 Note 1 Note 2

Note 1: The marketable securities were not pledged as guarantees or collateral for borrowings and are not subject to restrictions.

Note 2: 257,000 of the shares were provided to Taiwan Water Corporation as sequestration.

108 -

USI Corporation and Subsidiaries

Total Purchases from or Sales to Related Parties Amounting to at Least NT$300 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Type and Name of Securities	Financial Statement Account	Counterparty	Relationship	Beginning (Note)	Beginning (Note)	Purchase	Purchase		Sale	Sale		Ending (Note)	Ending (Note)
					Unit / Share	Amount	Unit / Share	Amount	Unit / Share	Selling price	Carrying Cost	Gain on disposal	Unit / Share	Amount
USI Corporation USIFE Investment Co., Ltd. Taiwan United Venture Capital Corp. USI Optronics Corporation INOMA Corporation	Beneficiary certificates FSITC Money Market Fund FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Hua Nan Kirin Money Market Fund Yuanta De-Li Money Market Fund Shin Kong Chi-Shin Money-Market Fund Capital Money Market Fund Jih Sun Money Market Fund Taishin Ta-Chong Money Market Fund CTBC Hwa-Win Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Cathay Taiwan Money Market Fund Deutsche Far Eastern DWS Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund Beneficiary certificates Yuanta De-Li Money Market Fund Cathay Taiwan Money Market Fund Beneficiary certificates Cathay Taiwan Money Market Fund Beneficiary certificates Jih Sun Money Market Fund Taishin 1699 Money Market Fund Beneficiary certificates Taishin 1699 Money Market Fund	Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃〃〃〃〃〃 Financial assets at FVTPL - current 〃 Financial assets at FVTPL - current Financial assets at FVTPL - current 〃 Financial assets at FVTPL - current	- - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	372,668 3,969,627 - 16,662,140 5,884,596 - 12,815,912 7,379,140 16,833,145 20,116,313 9,003,412 5,497,139 - - - - 1,870,081 3,451,207 4,391,849 1,016,620 1,257,350 595,654	$ 67,000 61,000 - 273,000 71,000 - 200,000 120,000 249,200 288,000 100,000 75,000 - - - - 30,284 42,238 55,000 15,000 $ 17,000 8,000	555,679 24,779,813 39,754,980 90,667,442 54,253,235 9,118,948 1,921,574 7,987,591 16,702,410 13,262,069 73,329,385 20,497,953 15,193,248 11,164,746 11,007,434 55,054,836 3,037,907 2,392,993 - - - -	$ 100,000 383,000 670,000 1,487,000 655,000 150,000 30,000 130,000 250,000 190,000 815,000 280,000 250,000 140,000 130,000 564,000 50,000 30,000 - - $ - -	928,347 6,104,706 33,825,168 83,931,338 60,137,831 9,118,948 14,737,486 15,366,731 16,833,145 33,378,382 82,332,797 10,406,596 15,193,248 11,164,746 11,007,434 45,299,119 - - - - 369,809 74,458	$ 167,114 94,287 570,203 1,376,285 726,186 150,110 230,041 250,140 251,765 478,143 915,166 142,030 250,037 140,021 130,011 464,052 - - - - $ 5,048 1,017	$ 167,000 94,000 570,000 1,376,000 726,000 150,000 230,000 250,000 249,200 478,000 915,000 142,000 250,000 140,000 130,000 464,000 - - - - $ 5,000 1,000	$ 114 287 203 285 186 110 41 140 2,565 143 166 30 37 21 11 52 - - - - $ 48 17	$ - 22,644,734 5,929,812 23,398,244 - - - - 16,702,410 - - 15,588,496 - - - 9,755,717 4,907,988 5,844,200 4,391,849 1,016,620 887,541 521,196	$ - 350,000 100,000 384,000 - - - - 250,000 - - 213,000 - - - 100,000 80,284 72,238 55,000 15,000 $ 12,000 7,000

Note: The beginning amount and the ending amount denote the original acquisition cost.

109 -

USI Corporation and Subsidiaries

China General Plastics Corporation

Total Purchases from or Sales to Related Parties Amounting to at Least NT$300 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 4-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Type and Name of Securities	Financial Statement Account	Counterparty	Relationship	Beginning (Note)	Beginning (Note)	Purchase	Purchase		Sale	Sale		Ending (Note)	Ending (Note)
					Unit / Share	Amount	Unit / Share	Amount	Unit / Share	Selling price	Carrying Cost	Gainondisposal	Unit / Share	Amount
China General Plastics Corporation Taiwan VCM Corporation	Beneficiary certificates FSITC Money Market Fund FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Yuanta De-Li Money Market Fund Shin Kong Chi-Shin Money-Market Fund Capital Money Market Fund Jih Sun Money Market Fund Taishin Ta-Chong Money Market Fund CTBC Hwa-Win Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Cathay Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund Beneficiary certificates FSITC Money Market Fund FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Hua Nan Kirin Money Market Fund Shin Kong Chi-Shin Money-Market Fund Capital Money Market Fund Jih Sun Money MarketFund	Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃〃〃〃 Financial assets at FVTPL - current 〃〃〃〃〃〃〃	- - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- - - - - 6,407,463 - - 4,190,295 4,501,666 7,255,248 - - - 278,042 3,240,147 - 610,344 - - 4,611,100 669,954	$ - - - - - 100,000 - - 60,000 50,000 99,000 - - - 50,000 50,000 - 10,000 - - 75,000 10,000	3,109,635 12,289,827 2,670,433 24,392,560 15,012,916 7,046,540 6,140,847 6,677,975 30,005,492 46,771,745 13,909,262 12,153,919 3,985,906 11,718,808 - 25,887,463 11,872,783 12,200,702 8,284,524 2,561,689 5,529,478 -	$ 560,000 190,000 45,000 400,000 247,000 110,000 100,000 100,000 430,000 520,000 190,000 200,000 50,000 120,000 - 400,000 200,000 200,000 100,000 40,000 90,000 -	1,943,681 - 2,670,433 15,249,563 13,250,833 13,454,003 614,085 - 27,221,508 51,273,411 13,847,936 6,079,397 3,985,906 11,718,808 278,042 29,127,610 11,872,783 12,811,046 8,284,524 2,561,689 10,140,578 669,954	$ 350,027 - 45,005 250,023 218,010 210,019 10,002 - 390,042 570,046 189,059 100,004 50,002 120,018 50,018 450,075 200,012 210,025 100,013 40,006 165,036 10,029	$ 350,000 - 45,000 250,000 218,000 210,000 10,000 - 390,000 570,000 189,000 100,000 50,000 120,000 50,000 450,000 200,000 210,000 100,000 40,000 165,000 10,000	$ 27 - 5 23 10 19 2 - 42 46 59 4 2 18 18 75 12 25 13 6 36 29	1,165,954 12,289,827 - 9,142,997 1,762,083 - 5,526,762 6,677,975 6,974,279 - 7,316,574 6,074,522 - - - - - - - - - -	$ 210,000 190,000 - 150,000 29,000 - 90,000 100,000 100,000 - 100,000 100,000 - - - - - - - - - -

(Continued)

110 -

(Continued)

(Continued)
Buyer/Seller	Type and Name of Securities	Financial Statement Account	Counterparty	Relationship	Beginning (Note)		Purchase			Sale			Ending (Note)
					Unit / Share	Amount	Unit / Share	Amount	Unit / Share	Selling price	Carrying Cost	Gain on disposal	Unit / Share	Amount
CGPC Polymer Corporation	Taishin Ta-Chong Money Market Fund CTBC Hwa-Win Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund Beneficiary certificates FSITC Money Market Fund FSITC Taiwan Money Market Fund Hua Nan Phoenix Money Market Fund Hua Nan Kirin Money Market Fund Shin Kong Chi-Shin Money-Market Fund Capital Money Market Fund Taishin Ta-Chong Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Cathay Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund	〃〃〃〃〃 Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃	- - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - -	6,983,874 - 3,664,588 - - 250,312 3,178,916 7,629,121 3,315,451 1,601,866 11,991,180 8,941,582 15,393,455 - - -	$ 100,000 - 50,000 - - 45,000 49,000 125,000 40,000 25,000 195,000 128,000 210,000 - - -	22,338,288 8,999,199 5,128,430 6,079,434 14,647,150 1,999,224 29,695,505 12,196,329 43,731,391 2,625,640 - 19,814,451 2,197,260 3,040,475 3,986,923 37,588,761	$ 320,000 100,000 70,000 100,000 150,000 360,000 459,000 200,000 528,000 41,000 - 284,000 30,000 50,000 50,000 385,000	29,322,162 8,999,199 8,793,018 6,079,434 14,647,150 1,505,525 - 14,949,274 47,046,842 4,227,506 11,991,180 19,689,563 17,590,715 3,040,475 3,986,923 32,710,950	$ 420,059 100,004 120,044 100,009 150,009 271,137 - 245,056 568,067 66,027 195,224 282,202 240,097 50,002 50,037 335,035	420,000 100,000 120,000 100,000 150,000 271,000 - 245,000 568,000 66,000 195,000 282,000 240,000 50,000 50,000 335,000	$ 59 4 44 9 9 137 - 56 67 27 224 202 97 2 37 35	- - - - - 744,011 32,874,421 4,876,176 - - - 9,066,470 - - - 4,877,811	$ - - - - - 134,000 508,000 80,000 - - - 130,000 - - - 50,000

Note: The beginning amount and the ending amount denote the original acquisition cost.

111 -

USI Corporation and Subsidiaries

TTC Chemical Company, Ltd.

Total Purchases from or Sales to Related Parties Amounting to at Least NT$300 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 4-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Type and Name of Securities	Financial Statement Account	Counterparty	Relationship	Beginning (Note)	Beginning (Note)	Purchase	Purchase		Sale	Sale		Ending (Note)	Ending (Note)
					Unit / Share	Amount	Unit / Share	Amount	Unit / Share	Selling price	Carrying Cost	Gainondisposal	Unit / Share	Amount
Taita Chemical Co., Ltd.	Beneficiary certificates FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Hua Nan Kirin Money Market Fund Yuanta De-Li Money Market Fund Capital Money Market Fund Jih Sun Money Market Fund Taishin Ta-Chong Money Market Fund CTBC Hwa-Win Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund	Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃〃	- - - - - - - - - - - -	- - - - - - - - - - - -	- - 5,248,671 6,962,057 - 5,225,881 3,022,043 - - - - -	$ - - 86,000 84,000 - 85,000 45,000 - - - - -	16,171,818 9,966,525 32,622,031 24,025,071 12,156,807 12,287,767 5,208,229 10,118,419 33,288,910 5,128,538 3,040,475 15,231,625	$ 250,000 168,000 535,000 290,000 200,000 200,000 78,000 145,000 370,000 70,000 50,000 156,000	10,351,247 9,966,525 37,870,702 30,987,128 12,156,807 17,513,648 3,022,043 10,118,419 33,288,910 5,128,538 3,040,475 15,231,625	$ 160,049 168,019 621,110 374,077 200,081 285,109 45,194 145,066 370,034 70,019 50,008 156,007	$ 160,000 168,000 621,000 374,000 200,000 285,000 45,000 145,000 370,000 70,000 50,000 156,000	$ 49 19 110 77 81 109 194 66 34 19 8 7	5,820,571 - - - - - 5,208,229 - - - - -	$ 90,000 - - - - - 78,000 - - - - -

Note: The beginning amount and the ending amount denote the original acquisition cost.

112 -

USI Corporation and Subsidiaries

Asia Polymer Corporation

Total Purchases from or Sales to Related Parties Amounting to at Least NT$300 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 4-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Type and Name of Securities	Financial Statement Account	Counterpar ty	Relationship	Beginning (Note)	Beginning (Note)	Purchase	Purchase		Sale	Sale		Ending (Note)	Ending (Note)
					Unit / Share	Amount	Unit / Share	Amount	Unit / Share	Selling price	Carrying Cost	Gainondisposal	Unit / Share	Amount
Asia Polymer Corporation APC Investment Corporation	Beneficiary certificates FSITC Money Market FSITC Taiwan Money Market Fund UPAMC James Bond Money Market Fund Hua Nan Phoenix Money Market Fund Hua Nan Kirin Money Market Fund Yuanta De-Li Money Market Fund Shin Kong Chi-Shin Money-Market Fund Capital Money Market Fund Jih Sun Money Market Fund Taishin Ta-Chong Money Market Fund CTBC Hwa-Win Money Market Fund Taishin 1699 Money Market Fund Nomura Taiwan Money Market Fund Deutsche Far Eastern DWS Taiwan Money Market Fund Taiwan Cooperative Bank Money Market Fund Beneficiary certificates Cathay Taiwan Money Market Fund	Financial assets at FVTPL - current 〃〃〃〃〃〃〃〃〃〃〃〃〃〃 Financial assets at FVTPL-current	- - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - -	- 3,564,088 - - 6,381,916 - - 2,152,072 16,818,904 - 5,672,048 12,021,036 - - - 499,525	$ - 55,000 - - 77,000 - - 35,000 153,000 - 63,000 164,000 - - - 6,115	833,164 16,501,246 21,349,174 9,145,357 2,071,268 3,645,688 640,365 1,843,035 - 26,519,389 - 23,791,287 1,520,237 19,485,559 4,880,811 2,392,993	$ 150,000 255,000 360,000 150,000 25,000 60,000 10,000 30,000 - 380,000 - 325,000 25,000 230,000 50,000 30,000	833,164 8,420,049 2,967,148 6,707,166 8,453,184 3,645,688 640,365 3,995,107 - 26,519,389 5,672,048 22,644,279 1,520,237 19,485,559 4,880,811 1,600,000	$ 150,024 130,045 50,018 110,022 102,017 60,001 10,001 65,026 - 380,063 63,012 309,108 25,003 230,039 50,003 20,083	$ 150,000 130,000 50,000 110,000 102,000 60,000 10,000 65,000 - 380,000 63,000 309,000 25,000 230,000 50,000 19,977	$ 24 45 18 22 17 1 1 26 - 63 12 108 3 39 3 106	- 11,645,285 18,382,026 2,438,191 - - - - 16,818,904 - - 13,168,044 - - - 1,292,518	$ - 180,000 310,000 40,000 - - - - 153,000 - - 180,000 - - - 16,138

Note: The beginning amount and the ending amount denote the original acquisition cost.

113 -

USI Corporation and Subsidiaries

Total purchases from or sales to related parties amounting to at least $100 million or 20% of the paid-in capital;

For the nine months ended September 30, 2021

Table 5

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables (Payables)	Notes/Trade Receivables (Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
USI Corporation USI Far East (HK) Co., Ltd. USI Trading (Shanghai) Co., Ltd. Asia Polymer Corporation	Asia Polymer Corporation Asia Polymer Corporation USI Far East (HK) Co., Ltd. USI Trading (Shanghai) Co., Ltd. USI Corporation USI Corporation USI Corporation USI Corporation	Subsidiary Subsidiary Subsidiary Subsidiary Parent company Parent company Parent company Parent company	Purchases Sale Sale Sale Purchases Purchases Sale Purchases	$ 1,129,606 ( 140,086 ) ( 161,745 ) ( 150,785 ) 161,745 150,785 1,129,606 140,086	14.92 ( 1.24 ) ( 1.43 ) ( 1.33 ) 2.14 1.99 ( 10.00 ) 1.85	Pay within 60 days of credit Collect within 60 days of credit Collect within 60 days of credit Collect within 60 days of credit Pay within 60 days of credit Pay within 60 days of credit Pay within 60 days of credit Pay within 60 days of credit	No material discrepancy 〃〃〃〃〃〃〃	No material discrepancy 〃〃〃〃〃〃〃	( $ 294,246 ) 23,540 17,814 37,382 ( 17,416 ) ( 37,382 ) 294,246 ( 23,540 )	( 27.75 ) 1.23 0.93 1.96 ( 1.68 ) ( 3.53 ) 15.41 ( 2.22 )

Note: All the transactions were written off when preparing the consolidated financial statements.

114 -

USI Corporation and Subsidiaries

Acme Electronics Corporation

Total purchases from or sales to related parties amounting to at least $100 million or 20% of the paid-in capital;

For the nine months ended September 30, 2021

Table 5-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables(Payables)	Notes/Trade Receivables(Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
Acme Electronics Corporation Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics Corporation ACME Ferrite Product Sdn. Bhd. Acme Electronics (Kunshan) Co., Ltd.	Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics Corporation Acme Electronics Corporation Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. ACME Ferrite Product Sdn. Bhd.	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary	Purchases Sale Purchases Sale Purchases Sale	$ 310,057 ( 310,057 ) 204,790 ( 204,790 ) 100,786 ( 100,786 )	41 ( 33 ) 74 ( 25 ) 44 ( 12 )	55 days 55 days 55 days 55 days 55 days 55 days	No material discrepancy 〃〃〃〃〃	No material discrepancy 〃〃〃〃〃	( $ 109,556 ) 109,556 ( 65,912 ) 65,912 ( 23,682 ) 23,682	( 54 ) 31 ( 79 ) 20 ( 44 ) 8

Note: All the transactions were written off when preparing the consolidated financial statements.

115 -

USI Corporation and Subsidiaries

Swanson Plastics Corporation

Total purchases from or sales to related parties amounting to at least $100 million or 20% of the paid-in capital;

For the nine months ended September 30, 2021

Table 5-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables (Payables)	Notes/Trade Receivables (Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
Swanson Plastics Company Ltd. (Singapore) Forever Young Company Limited Forever Young Company Limited Swanson Plastics (Kunshan) Co., Ltd. Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Malaysia) Sdn.Bhd.	Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Kunshan) Co., Ltd. Swanson Plastics (Malaysia) Sdn.Bhd. Forever Young Company Limited Forever Young Company Limited Swanson Plastics Company Ltd. (Singapore)	Subsidiary With the same ultimate parent company With the same ultimate parent company With the same ultimate parent company With the same ultimate parent company Parent company	Purchases Sale Sale Purchases Purchases Sale	$ 148,166 ( 254,827 ) ( 272,519 ) 254,827 272,519 ( 148,166 )	78 ( 34 ) ( 36 ) 34 44 ( 20 )	Monthly statement for 90 days Monthly statement for 90 days Monthly statement for 90 days Monthly statement for 90 days Monthly statement for 90 days Monthly statement for 90 days	No material discrepancy 〃〃〃〃〃	No material discrepancy 〃〃〃〃〃	Trade payables to related parties ($ 22,650) Trade receivables from related parties 42,797 Trade receivables from related parties 12,482 Trade payables to related parties (42,797) Trade payables to related parties (12,482) Trade receivables from related parties 22,650	( 81 ) 26 8 ( 39 ) ( 26 ) 16

Note: All the transactions were written off when preparing the consolidated financial statements.

116 -

USI Corporation and Subsidiaries

China General Plastics Corporation

Total Purchases from or Sales to Related Parties Amounting to at Least NT$100 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 5-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables (Payables)	Notes/Trade Receivables (Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
China General Plastics Corporation Taiwan VCM Corporation CGPC Polymer Corporation CGPC America Corporation	Taiwan VCM Corporation CGPC America Corporation China General Plastics Corporation CGPC Polymer Corporation Taiwan VCM Corporation China General Plastics Corporation	Subsidiary Subsidiary Parent company Fellow subsidiary Fellow subsidiary Parent company	Purchases Sale Sale Sale Purchases Purchases	$ 4,994,501 ( 549,936 ) ( 4,994,501 ) ( 4,656,499 ) 4,656,499 549,936	78 ( 6 ) ( 49 ) ( 46 ) 97 91	45 days 90 days 45 days 75 days 75 days 90 days	No material discrepancy 〃〃〃〃〃	No material discrepancy 〃〃〃〃〃	Trade payables to related parties ($ 1,168,119) Trade receivables from related parties 213,254 Trade receivables from related parties 1,168,119 Trade receivables from related parties 1,674,331 Trade payables to related parties (1,674,331) Trade payables to related parties (213,524)	( 80 ) 14 38 54 ( 98 ) ( 100 )

Note: All the transactions were written off when preparing the consolidated financial statements.

117 -

USI Corporation and Subsidiaries

TTC Chemical Company, Ltd.

Total Purchases from or Sales to Related Parties Amounting to at Least NT$100 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 5-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details	Transaction Details	Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables (Payables)	Notes/Trade Receivables (Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
TTC Chemical Company, Ltd.	Taita Chemical (Zhongshan) Co., Ltd.	Sub-subsidiary	Sale	( $ 660,569 ) (US$23,595 thousand)	( 5.63 )	30 days	No material discrepancy	No material discrepancy	Trade receivables from related parties $ - (US$ - thousand )	-

Note: All the transactions were written off when preparing the consolidated financial statements.

118 -

USI Corporation and Subsidiaries

Asia Polymer Corporation

Total Purchases from or Sales to Related Parties Amounting to at Least NT$100 Million or 20% Of the Paid-in Capital

For the nine months ended September 30, 2021

Table 5-5

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Buyer/Seller	Name of transaction object	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Trade Receivables (Payables)	Notes/Trade Receivables (Payables)	Remark
			Purchase / Sales	Amount	Ratio to Total Purchase (Sales) (%)	Payment term	Unit Price	Payment term	Financial Statement Account and Ending Balance (Note)	Ratio to Total Notes or Trade Receivable (payable) (%)
Asia Polymer Corporation Asia Polymer Corporation USI Trading (Shanghai) Co., Ltd.	USI Corporation USI Corporation USI Corporation	Ultimate parent company Ultimate parent company Ultimate parent company	Sale Purchases Purchases	( $ 1,129,606 ) 140,086 151,612	( 16.98 ) 4.24 4.59	60 days 30 days 30 days	No material discrepancy 〃〃	No material discrepancy 〃〃	Trade receivables from related parties $ 301,865 Trade payables to related parties (23,538) Trade payables to related parties (37,382)	24.25 ( 5.97 ) ( 9.48 )

Note: All the transactions were written off when preparing the consolidated financial statements.

119 -

USI Corporation and Subsidiaries

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance (Note 3)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period (Note 2)	Allowance for Impairment Loss
					Amount	Treatment Method
USI Corporation	Taiwan VCM Corporation	The Company's Subsidiaries	Other receivables from related parties $ 104,145	-	$ -	-	$ 63,045	Note 1

Note 1: There is no allowance of impairment loss after an impairment assessment. Note 2: The subsequent period is between October 1 and October 28, 2021. Note 3: It was fully written off at the time of preparation of the consolidated report.

120 -

USI Corporation and Subsidiaries

Acme Electronics Corporation

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance(Note 2)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period	Allowance for Impairment Loss
					Amount	Treatment Method
Acme Electronics Corporation Acme Electronics (Guang-Zhou) Co., Ltd.	ACME Electronics (Cayman) Corp. Acme Electronics Corporation	ACME's Subsidiaries GAEL's Subsidiaries	Other receivables from related parties $ 224,165 Trade receivables from related parties 109,556	- 3.42	$ - -	- -	$ 58,453 31,537	Note 1 Note 1

Note 1: There is no allowance of impairment loss after an impairment assessment.

Note 2: All the transactions were written off when preparing the consolidated financial statements.

121 -

USI Corporation and Subsidiaries

Swanson Plastics Corporation

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance (Note 3)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period (Note 2)	Allowance for Impairment Loss
					Amount	Treatment Method
API-Swanson (Kunshan) Co., Ltd.	Swanson Plastics (Tianjin) Co., Ltd.	Fellow subsidiary	Other receivables $ 164,172 (RMB $38,230 thousand)	$ -	-	$ -	-	$ -

Note 1: There is no allowance of impairment loss after an impairment assessment.

Note 2: It is the period from October 1 to October 28, 2021.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

122 -

USI Corporation and Subsidiaries

China General Plastics Corporation

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance (Note 3)	Financial Statement Account and Ending Balance (Note 3)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period (Note 2)	Allowance for Impairment Loss
						Amount	Treatment Method
China General Plastics Corporation Taiwan VCM Corporation	CGPC America Corporation China General Plastics Corporation CGPC Polymer Corporation	Subsidiary Parent company Fellow subsidiary	Trade receivables from related parties Trade receivables from related parties Trade receivables from related parties	$ 213,254 $ 1,168,119 $ 1,674,331	4.53 5.95 3.99	$ - - -	- - -	$ 40,326 594,619 577,662	Note 1 Note 1 Note 1

Note 1: There is no allowance of impairment loss after an impairment assessment.

Note 2: The subsequent period is between October 1 and October 27, 2021.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

123 -

USI Corporation and Subsidiaries

TTC Chemical Company, Ltd.

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance (Note 3)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period (Note 2)	Allowance for Impairment Loss
					Amount	Treatment Method
TTC Chemical Company, Ltd.	Taita Chemical (Tianjin) Co., Ltd.	Sub-subsidiary	Other receivables $ 257,586 (US$9,249 thousand) (Note 1)	-	$ 257,586	Continuous Collection	$ -	$ -

Note 1: The other receivables of Taita Chemical Co., Ltd. are the sales of raw materials to Taita Chemical (Tianjin) Co., Ltd., which were transferred to other receivables as they have exceeded the normal credit term by a certain period.

Note 2: No amount recovered as at November 3 2021.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

124 -

USI Corporation and Subsidiaries

Asia Polymer Corporation

Receivables from Related Parties Amounting to at Least NT$100 Million or 20% of the Paid-in Capital

September 30, 2021

Table 6-5

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Company Name	Name of transaction object	Relationship	Financial Statement Account and Ending Balance (Note 3)	Turnover Rate (%)	Overdue	Overdue	Amounts Received in Subsequent Period (Note 2)	Allowance for Impairment Loss
					Amount	Treatment Method
Asia Polymer Corporation	USI Corporation 〃	Ultimate parent company 〃	Trade receivables from related parties $ 301,865 Other receivables from related parties 436	6.13	$ - -	- -	$ 141,863 436	Note 1 Note 1

Note 1: There is no allowance of impairment loss after an impairment assessment.

Note 2: It is the period from October 1 to November 3, 2021.

Note 3: It was fully written off at the time of preparation of the consolidated report.

125 -

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

USI Corporation and Subsidiaries

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount		Hold at End of Period	Hold at End of Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the CurrentPeriod	The end of last year	Number of share	Ratio (%)	Carrying Amount
USI Corporation Ever Conquest Global Limited Ever Victory Global Limited Union Polymer International Investment Corporation	USIFE Investment Co., Ltd. Swanlake Traders Ltd. USI Far East (HK) Co., Ltd. Union Polymer International Investment Corporation Taiwan United Venture Capital Corp. Chong Loong Trading Co., Ltd. Swanson Plastics Corporation Acme Electronics Corporation INOMA Corporation USI Management Consulting Corp. Cypress Epoch Limited Ever Conquest Global Limited USI Optronics Corporation Xuanju Co., Ltd. Ever Victory Global Limited Dynamic Ever Investments Limited TTC Chemical Company, Ltd.	12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Citco Building, Wickhamo Cay, P.O. Box 662, Road Town, Tortola, British Virgin Islands 6/F., Caltex House, 258 Hennessy Road, Hong Kong 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 10F, No. 37, Jihu Road, Taipei City, Taiwan, R.O.C. 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 8F., No. 39, Jihu Rd., Neihu Dist., Taipei City 114, Taiwan (R.O.C.) 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola VG1110 Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola VG1110 12F, No.37, Jihu Road, Neihu District, Taipei City 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola VG1110 Room 1902, 19/F, Lee Gargen One, 33 Hysan Aveme, Causeway Bay, Hong Kong 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C.	Investments in production, transportation, warehousing, construction, banking, securities companies and trading companies Engage in various trading and investment businesses Engage in various trading and investment businesses Investments in various production and service businesses Engage in venture capital investment focusing on high-tech undertakings Import and export trade Mainly engage in production and marketing of stretch film, embossed film and industrial use multi-layer film Production and marketing of manganese-zinc soft ferrite powder Engage in optical products and fire protection materials businesses Providing management services Engage in investment business Engage in investment business Manufacturing and marketing of sapphire single crystal Engage in solar power generation business Investment business Investment business Production and marketing of polystyrene, propylene, butadiene, ABS resin, SAN resin, glass wool insulation products and plastic materials	$ 550,000 728,439 63,482 3,490,255 471,800 28,323 171,210 221,513 250,354 1,000 - 7,645,980 330,000 100,000 11,617,488 (US$417,145 thousand) 16,399,473 (US$588,850 thousand) 1,749,212	$ 550,000 728,439 63,482 3,490,255 471,800 28,323 171,210 221,513 250,354 1,000 150,540 7,645,980 330,000 - 11,617,488 (US$417,145 thousand) 16,399,473 (US$588,850 thousand) 1,749,212	87,250,800 30,000,000 159,999 746,722,725 32,900,000 5,333,059 62,616,299 49,250,733 9,243,369 671,400 - 246,670,000 33,000,000 10,000 417,145,000 588,850,000 138,863,816	100.00 100.00 100.00 100.00 70.00 99.93 40.58 26.91 94.37 100.00 - 59.13 50.85 100.00 67.40 85.00 36.67	$ 1,049,721 1,273,490 64,380 10,101,666 177,795 65,448 1,026,656 337,204 17,666 1,560 - 7,185,441 52,986 33,402 12,151,339 (US$436,314 thousand) 17,174,703 (US$616,686 thousand) 2,898,375	$ 112,952 8,720 ( 1,347 ) 1,688,417 ( 985 ) 9,326 128,377 43,672 ( 1,843 ) 21 - ( 42,041 ) ( 32,479 ) ( 690 ) ( 62,373 ) (US$-2,233 thousand) ( 74,835 ) (US$-2,679 thousand) 1,399,688	$ 112,952 8,720 ( 1,347 ) 1,650,787 ( 690 ) 10,284 52,093 11,754 ( 1,739 ) 21 - ( 24,860 ) ( 16,514 ) ( 690 )	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Note 1 Subsidiary Subsidiary Subsidiary Sub-subsidiary Sub-subsidiary Sub-subsidiary

(Continued)

126 -

(Continued)

(Continued)
Investor	Investee Company	Location	Business Content	Original Investment Amount		Hold at End of Period			Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the CurrentPeriod	The end of last year	Number of share	Ratio (%)	Carrying Amount
USIFE Investment Co., Ltd. Swanlake Traders Ltd.	Asia Polymer Corporation China General Plastics Corporation Acme Electronics Corporation Swanson Technologies Corporation Taiwan United Venture Management Corporation ACME Electronics (Cayman) Corp.	12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 8F., No. 39, Jihu Rd., Neihu Dist., Taipei City 114, Taiwan (R.O.C.) 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Ugland House P.O. Box 309 George Town, Grand Cayman, Cayman Islands	Production and marketing of low-density polyethylene, medium-density polyethylene, ethylene vinyl acetate and importing and marketing of linear low-density polyethylene and high-density polyethylene Production and marketing of plastic cloths, plastic skins, plastic tubes, plastic pellets, plastic powder and other related products Production and marketing of manganese-zinc soft ferrite powder Manufacturing of plastic film (bag), industrial plastic products and reinforced plastic products Corporate management consulting Corporate investments	$ 1,965,437 1,320,045 155,632 30,000 8,000 159,008 (US$5,709 thousand)	$ 1,965,437 1,320,045 155,632 30,000 8,000 100,479 (US$3,538 thousand)	192,063,336 140,609,929 16,424,242 3,000,000 800,000 8,318,356	32.35 24.20 8.98 15.00 100.00 16.65	$ 5,385,184 2,698,640 127,039 ( 17,591 ) 15,781 200,403 (US$7,196 thousand)	$ 2,158,827 1,868,124 43,672 ( 9,506 ) 823 43,755 (US$1,567 thousand)		Sub-subsidiary Sub-subsidiary Subsidiary Sub-subsidiary Sub-subsidiary Sub-subsidiary

Note 1: Cypress Epoch Limited was liquidated on September 28, 2021.

Note 2: Please refer to Table 8 for relevant information on mainland investee companies.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

127 -

USI Corporation and Subsidiaries

Acme Electronics Corporation

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investor	Investee Company	Location	Business Content	Original Investment Amount(Note 2)	Original Investment Amount(Note 2)	Hold at End of	Hold at End of	Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the Current Period	The end of last year	Number of share	Ratio (%)	Carrying Amount
Acme Electronics Corporation ACME Electronics (Cayman) Corp. ACME Components (Malaysia) Sdn. Bhd.	ACME Electronics (Cayman) Corp. Golden Amber Enterprises Limited USI Optronics Corporation ACME Components (Malaysia) Sdn. Bhd. ACME Ferrite Products Sdn. Bhd.	Ugland House P.O. Box 309 George Town, Grand Cayman, Cayman Islands CITCO Building, Wickhams Cay Road Town, Tortola, British Virgin Islands 12th Floor, No. 37, Jihu Road, Neihu District, Taipei City Plot 15,Jalan Industri 6 Kawasan Perindustrian Jelapang II (ZPB) Jelapang 30020 Ipoh, Perak, Malaysia. Plot 15,Jalan Industri 6 Kawasan Perindustrian Jelapang II (ZPB) Jelapang 30020 Ipoh, Perak, Malaysia.	Corporate investments Corporate investments Manufacturing and marketing of sapphire single crystal Corporate investments Manufacture and sale of soft ferrite cores	$ 605,182 (US$18,336 thousand) 669,072 (US$20,800 thousand) 646,200 331,164 (US$11,891 thousand) 242,134 (MYR37,964 thousand)	$ 605,182 (US$18,336 thousand) 669,072 (US$20,800 thousand) 646,200 331,164 (US$11,891 thousand) 242,134 (MYR37,964 thousand)	25,621,692 20,800,000 22,064,224 42,600,000 9,120,000	51.27 100.00 34.00 100.00 100.00	$ 616,777 951,000 35,427 616,939 (US$22,152 thousand) 607,242 (MYR95,209 thousand)	$ 43,755 (US$1,567 thousand) 68,954 ( 32,479 ) 31,911 (MYR4,909 thousand) 32,314 (MYR4,971 thousand)	$ 23,890 (US$855 thousand) 68,954 ( 11,042 ) 31,911 (MYR4,909 thousand) 32,314 (MYR4,971 thousand)

Note 1: All the transactions were written off when preparing the consolidated financial statements.

Note 2: Amounts were converted at the spot exchange rate of September 30, 2021.

Note 3: Please refer to Table 8-1 for relevant information of mainland investee companies.

128 -

USI Corporation and Subsidiaries

Swanson Plastics Corporation

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount	Hold at End of	Hold at End of	Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the Current Period (Note1)	The end of last year (Note 1)	Number of share	Ratio (%)	Carrying Amount
Swanson Plastics Corporation Swanson Plastics Company Ltd. (Singapore) Swanson International Ltd.	Swanson Plastics Company Ltd. (Singapore) Forever Young Company Limited Swanson International Ltd. Curtana Company Ltd. Swanson Technologies Corporation PT Swanson Plastics Indonesia Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (India) Private Ltd. PT Swanson Plastics Indonesia A.S. Holdings (UK) Limited	2 Venture Drive Vision Exchange #12-10 Singapore 608526 Skelton Building Main Street P.O. Box 3136 Road Town, Tortola British Virgin Islands Ugland House, P.O.Box 309 George Town, Grand Cayman, Cayman Islands, British West Indies Flatb 6/F, Caltex House 258 Hennessy Road Wanchai, Hong Kong 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Ngoro Industrial Park Blok D2-3 Ds. Lolawang Kec. Ngoro Kab. Mojokerto Plot 505, Tingkat Perusahaan 4A, Kawasan Perusahaan Perai, Zon Perdagangan Bebas, 13600 Perai, Seberang Perai, Malaysia PLOT No.2, GDDIDC. Honda, Bhuipal Sattari-403 506, Goa-India Ngoro Industrial Park Blok D2-3 Ds. Lolawang Kec. Ngoro Kab. Mojokerto 5 TH Floor 7-10 Chandos Street London W1G 9DQ	Production and marketing of plastic products Trading and agency businesses Investment Investment Planting agriculture, marketing, research and development of agricultural products, production, sale, and development of EVA packaging films and other high value-added plastic products Manufacture and sale of plastic products Manufacture and sale of plastic products Manufacture and sale of plastic products Manufacture and sale of plastic products Investment	$ 808,506 1,297 454,134 - 140,000 7,979 183,626 (US$6,593 thousand) 459,827 (US$16,511 thousand) 719,645 (US$25,840 thousand) 197,570 (US$7,094 thousand)	$ 808,506 1,297 454,134 4,850 140,000 7,979 183,626 (US$6,593 thousand) 459,827 (US$16,511 thousand) 719,645 (US$25,840 thousand) 197,570 (US$7,094 thousand)	36,862,980 50,000 14,541,205 - 14,000,000 261,010 20,000,000 107,351,390 25,840,033 3,156,993	100.00 100.00 100.00 - 70.00 1.00 100.00 100.00 99.00 100.00	$ 1,761,068 77,437 1,636,548 - ( 82,091 ) 7,421 567,122 (US$20,363 thousand) 286,995 (US$10,305 thousand) 734,697 (US$26,380 thousand) 569,136 (US$20,436 thousand)	$ 87,439 3,699 46,039 - ( 9,506 ) 34,793 63,689 (US$2,260 thousand) 2,231 (INR5,823 thousand) 34,793 (IDR17,396,674 thousand) 22,723 (US$809 thousand)	$ 87,439 3,699 46,039 - ( 6,655) 348	Note 2 Note 2 Note 3 Note 2

Note 1: Original investment amount and book amounts were converted at the spot exchange rate of September 30, 2021.

Note 2: Please refer to Table 8-2 for relevant information of mainland investee companies.

Note 3: Curtana Company Ltd. completed its liquidation and dissolution in the first quarter of 2021.

Note 4: All the transactions were written off when preparing the consolidated financial statements.

129 -

USI Corporation and Subsidiaries

China General Plastics Corporation

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount	Hold at End of Period	Hold at End of Period	Hold at End of Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the Current Period	The end of last year	Number of share	Ratio (%)	Carrying Amount
China General Plastics Corporation	Taiwan VCM Corporation CGPC Polymer Corporation CGPC (BVI) Holding Co., Ltd. China General Terminal & Distribution Co. CGPC America Corporation Acme Electronics Corporation	No. 1, Gongye 1st Rd., Linyuan Dist., Kaohsiung City 832, Taiwan (R.O.C.) 12F, No.37, Jihu Road, Taipei City, Taiwan, R.O.C. Citco Building, Wickhams Cay, P.O. Box 662, Road Town, Tortola, British Virgin Islands No. 1, Jianji St., Qianzhen Dist., Kaohsiung City 806, Taiwan (R.O.C.) 1181 California Ave., Suite 235 Corona, CA 92881 8F., No. 39, Jihu Rd., Neihu Dist., Taipei City 114, Taiwan (R.O.C.)	Manufacturing and marketing of VCM Manufacturing and marketing of PVC resins Reinvestment Warehousing and transportation of petrochemical raw materials Marketing of PVC two- or three-time processed products Manufacturing & marketing of Mn-Zn and Ni-Zn ferrite cores	$ 2,933,648 800,000 1,073,906 41,106 648,931 33,995	$ 2,930,995 800,000 1,073,906 41,106 648,931 33,995	259,591,005 80,000,000 16,308,258 22,009,594 100 3,176,019	87.27 100.00 100.00 33.33 100.00 1.74	$ 4,309,908 1,384,505 341,086 397,476 216,705 22,734	$ 1,035,977 461,738 ( 4,726 ) 40,390 32,997 43,672	$ 884,692 461,738 ( 4,726 ) 13,463 32,997 758	Subsidiary Subsidiary Subsidiary Associate accounted for using the equity method Subsidiary Associate accounted for using the equity method

Note 1: All the transactions were written off when preparing the consolidated financial statements.

Note 2: Please refer to Table 8-3 for relevant information of mainland investee companies.

130 -

USI Corporation and Subsidiaries

TTC Chemical Company, Ltd.

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount		Hold at End of	Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				Ending Balance for the Current Period	The end of last year	Number of share	Ratio (%)	Carrying Amount
TTC Chemical Company, Ltd. TAITA (BVI) Holding Co., Ltd.	TAITA (BVI) Holding Co., Ltd. China General Plastics Corporation China General Terminal & Distribution Co. Acme Electronics Corporation ACME Electronics (Cayman) Corp.	British Virgin Islands Taipei City Taipei City Taipei City British Cayman Islands	Reinvestment Production and marketing of PVC tape and other plastic products Warehousing of petrochemical raw materials Production and marketing of manganese-zinc soft ferrite powder Reinvestment	$ 2,499,203 (US$89,738 thousand) 65,365 41,082 44,771 47,345 (US$1,700 thousand)	$ 2,499,203 (US$89,738 thousand) 65,365 41,082 44,771 47,345 (US$1,700 thousand)	89,738,000 11,516,174 22,009,592 4,445,019 2,695,619	100.00 1.98 33.33 2.43 5.39	$ 3,059,969 (US$109,873 thousand) 210,402 397,476 31,818 64,942 (US$2,332 thousand)	$ 155,770 (US$5,537 thousand) 1,868,124 40,390 43,672 43,755 (US$1,567 thousand)	$ 155,770 (US$5,537 thousand) 37,024 13,464 1,061 -	Subsidiary (Note 1) Investee companies using equity method (Note 1) Investee companies using equity method (Note 2) Investee companies using equity method (Note 1) Investee companies using equity method (Note 1)

Note 1: The calculation is based on the financial statements of the investee company during the same period which have been reviewed by CPAs.

Note 2: The calculation is based on the financial statements of the investee company during the same period which have not been reviewed by CPAs.

Note 3: All the transactions were written off when preparing the consolidated financial statements.

Note 4: Please refer to Table 8-4 for relevant information on mainland investee companies.

131 -

USI Corporation and Subsidiaries

Asia Polymer Corporation

Name of the invested company, location... and other related information

For the nine months ended September 30, 2021

Table 7-5

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount	Hold at End of Period	Hold at End of Period	Hold at End of Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
				At the end of this year	The end of last year	Number of share	Ratio (%)	Carrying Amount
Asia Polymer Corporation APC (BVI) Holding Co., Ltd. APC Investment Corporation	APC (BVI) Holding Co., Ltd. APC Investment Corporation USI International Corp. China General Plastics Corporation China General Terminal & Distribution Co. Swanson Plastics Corporation Acme Electronics Corporation Taiwan United Venture Capital Corp. USI Optronics Corporation Ever Conquest Global Ltd. ACME Electronics (Cayman) Corp. USI International Corp. Acme Electronics Corporation Swanson Technologies Corporation	British Virgin Islands Taipei City British Virgin Islands Taipei City Taipei City Taipei City Taipei City Taipei City Taipei City British Virgin Islands British Cayman Islands British Virgin Islands Taipei City Taipei City	Reinvestment business Investment business Reinvestment business Production and marketing of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other relevant products Petrochemical materials storage and transportation operations Production and marketing of stretch films and industrial use multi-layer films Manufacturing & marketing of Mn-Zn and Ni-Zn ferrite cores Investments in high-tech undertakings Manufacturing and marketing of sapphire single crystal Reinvestment business Reinvestment business Reinvestment business Manufacturing & marketing of Mn-Zn and Ni-Zn ferrite cores Production and marketing of EVA packaging films	$ 383,628 (US$13,775 thousand) 200,000 58,485 (US$2,100 thousand) 247,412 41,082 75,242 61,348 52,791 59,725 4,747,729 (US$170,475 thousand) 146,071 (US$5,245 thousand) 25,065 (US$900 thousand) 14,889 30,000	$ 383,628 (US$13,775 thousand) 200,000 58,485 (US$2,100 thousand) 247,412 41,082 75,242 61,348 52,791 59,725 4,747,729 (US$170,475 thousand) 146,071 (US$5,245 thousand) 25,065 (US$900 thousand) 14,889 30,000	11,342,594 20,000,000 2,100,000 46,886,185 22,009,593 12,266,779 6,056,623 3,913,533 5,972,464 170,475,000 8,316,450 900,000 1,884,548 3,000,000	100.00 100.00 70.00 8.07 33.33 7.95 3.31 8.33 9.20 40.87 16.64 30.00 1.03 15.00	$ 538,755 163,409 62,265 856,618 397,476 202,101 43,354 21,149 9,589 4,965,898 200,357 26,685 13,490 ( 17,591 )	$ 19,013 31,238 336 1,868,124 40,390 128,377 43,672 ( 985 ) ( 32,479 ) ( 42,041 ) 43,755 336 43,672 ( 9,506 )	$ 19,013 31,238 236 150,743 13,463 10,205 1,445 ( 82 ) ( 2,989 ) ( 17,181 ) - - - -	Subsidiary Subsidiary Subsidiary Investee companies adopting equity method Investee companies adopting equity method Investee companies adopting equity method Investee companies adopting equity method Investee companies adopting equity method Investee companies adopting equity method Investee companies adopting equity method APC (BVI) Holding Co., Ltd. Investee companies adopting equity method APC (BVI) Holding Co., Ltd. Investee companies adopting equity method APC Investment Corporation Investee companies adopting equity method APC Investment Corporation Investee companies adopting equity method

(Continued)

132 -

(Continued)

Investor	Investee Company	Location	Business Content	Original Investment Amount	Original Investment Amount	Hold at End of Period	Hold at End of Period	Hold at End of Period	Net Income (Loss) of Investee	Share of Profit (Loss)	Remark
Ever Conquest Global Ltd. Ever Victory Global Ltd.	Ever Victory Global Ltd. Dynamic Ever Investments, Ltd.	British Virgin Islands Hong Kong	Reinvestment business Reinvestment business	11,617,488 (US$417,145 thousand) 16,399,473 (US$588,850 thousand)	11,617,488 (US$417,145 thousand) 16,399,473 (US$588,850 thousand)	417,145,000 588,850,000	67.40 85.00	12,151,339 (US$436,314 thousand) 17,174,703 (US$616,686 thousand)	( 62,373 ) (US$2,233 thousand) ( 74,835 ) (US$2,679 thousand)	- -	Ever Conquest Global Ltd. Investee companies adopting equity method Ever Victory Global Ltd. Investee companies adopting equitymethod

Note 1: All the transactions were written off when preparing the consolidated financial statements.

Note 2: Please refer to Table 8-5 for relevant information of mainland investee companies.

133 -

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

USI Corporation and Subsidiaries

Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8

Investee Company in Mainland China	Business Content	Paid-in Capital (Note 7)	Paid-in Capital (Note 7)	Method of Investment	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period (Note 7)	Investment Flows (Note 7)	Investment Flows (Note 7)	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period (Note 7)	Net Income (Loss) of Investee	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Notes 6 and 8)	Carrying Amount as of the End of Period (Notes 6 and 8)	Accumulated Repatriation of Investment Income as of the End of Period
						Outflow	Inflow
Acme Electronics (Kunshan) Co., Ltd. USIG (Shanghai) Co., Ltd. Fujian Gulei Petrochemical Co., Ltd.	Manufacturing and marketing of manganese-zinc soft ferrite core Engage in import and distribution of various types of chemical raw materials and products Crude oil processing and petroleum products manufacturing	$ 855,69 (US$30,725 thousand) 139,25 (US$5,000 thousand) 39,998,82 (RMB9,314,400 thousand)		1 Note 1 0 Note 2 8 Note 3	$ 78,468 (US$2,818 thousand) 139,250 (US$5,000 thousand) 6,362,325 (US$228,450 thousand)	$ - - -	$ - - -	$ 78,468 (US$2,818 thousand) 139,250 (US$5,000 thousand) 6,362,325 (US$228,450 thousand)	$ 30,007 (US$1,076 thousand) 2,169 (US$77 thousand) ( 113,917 ) (US$-4,085 thousand)	16.65 100.00 16.94	$ 4,995 (US$179 thousand) 2,169 (US$77 thousand) ( 19,297 ) (US$-692 thousand)	$ 133,533 (US$4,795 thousand) 128,881 (US$4,628 thousand) 6,703,648 (US$240,705 thousand)	$ - - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan at the End of the Current Period (Note 7)			Investment Amounts Authorized by Investment Commission, MOEA (Notes 5 and 7)			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$6,839,139 (US$245,571thousand)			$8,550,108 (US$307,006 thousand)			$ -(Note 4)

Note 1: Invest in mainland companies by 100% reinvestment in Swanlake Traders Ltd. through remittance from the third region.

Note 2: Mainland companies with 100% direct investment.

Note 3: To reinvest 67.40% Ever Victory Global Ltd. ("EVGL") via 59.13% Ever Conquest Global Limited ("ECGL") in the third region, as well as reinvest 85.00% Dynamic Ever Investments Limited ("DEIL"), to indirectly invest 50% in Fujian Gulei Petrochemical Co., Ltd.

Note 4: It is a company which the Company has obtained the certificate of qualification for operating headquarters issued by the Investment Commission, MOEA No. 10920403810 on February 11, 2020, the upper limit on investment is not applicable.

Note 5: It includes the investment amounted to US$257,939 thousand in Fujian Gulei Petrochemical Co., Ltd. in the mainland region through remittance from the third region as approved by the Investment Commission, MOEA (2) No. 10500116380 dated on September 1, 2016, Investment Commission, MOEA (2)

No. 10500234240 dated on December 29, 2016 and Investment Commission, MOEA (2) No. 108002629200 dated on February 26, 2020, the investment to establish a sales company amounted to US$32,200 thousand through a third region as approved by the Investment Commission, MOEA (2) No. 10900245220 dated on October 5, 2020, and the investment amounted to US$1,422 thousand in Acme Electronics (Kunshan) Co., Ltd. through a third region as approved by the Investment Commission, MOEA (2) No. 11000010830 dated on January 21, 2021.

Note 6: Except for the investment in Fujian Gulei Petrochemical Co., Ltd., the recognized investment gain (loss) and book value in the period have been fully written off when preparing the consolidated financial statements.

Note 7: The calculation was based on the spot exchange rate of September 30, 2021.

Note 8: Except that the calculation of Acme Electronics (Kunshan) Co., Ltd. is based on the financial statements reviewed and approved by CPAs of its parent company in Taiwan, the rest are based on the financial statements not reviewed and approved by CPAs.

134 -

USI Corporation and Subsidiaries

Acme Electronics Corporation

Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8-1

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investee Company in Mainland China	Business Content	Paid-in Capital (Note 6)	Paid-in Capital (Note 6)	Method of Investment (Note 1)	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period (Note 5)	Investment Flows	Investment Flows	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period (Note 5)	Net Income (Loss) of Investee	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Note 4)	Carrying Amount as of the End of Period	Accumulated Repatriation of Investment Income as of the End of Period
						Outflow	Inflow
Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd.	Manufacture and sale of soft ferrite cores Manufacture and sale of soft ferrite cores	$ 855,691 (US$30,725 thousand) 534,720 (US$19,200 thousand)		(II) (II)	$ 374,188 (US$11,144 thousand) 619,676 (US$19,200 thousand)	$ - -	$ - -	$ 374,188 (US$11,144 thousand) 619,676 (US$19,200 thousand)	$ 30,007 (RMB6,955 thousand) 70,215 (RMB16,205 thousand)	51.27 100.00	$ 15,386 (RMB3,566 thousand) 70,215 (RMB16,205 thousand)	$ 411,299 (RMB95,778 thousand) 948,222 (RMB220,810 thousand)	$ - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan at the End of the Current Period			Investment Amounts Authorized by Investment Commission, MOEA			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$993,864 (US$30,344 thousand) (Notes 3 and 5)			$1,020,229 (US$36,633 thousand) (Notes 3 and 6)			$ -(Note 2)

Note 1: Method of investment (2) is to reinvest in the mainland companies by establishing a company and is through investment in the third region.

Note 2: As ACME has obtained the certificate of qualification for operating headquarters issued by the Investment Commission, MOEA No. 09704604680 on August 29, 2008, the upper limit on investment is not applicable. Note 3: It includes the capital increase from surplus of Acme Electronics (Kunshan) Co., Ltd. amounted to US$6,289 thousand in proportion to its shareholding.

Note 4: The investment gain (loss) recognized for this period are calculated on the basis of financial statements reviewed and approved by CPAs of the parent company in Taiwan. Note 5: Calculated at the exchange rate of the original investment.

Note 6: Amounts were converted at the spot exchange rate of September 30, 2021.

Note 7: All the transactions were written off when preparing the consolidated financial statements.

135 -

USI Corporation and Subsidiaries

Swanson Plastics Corporation

Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8-2

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investee Company in Mainland China	Business Content	Paid-in Capital (Note 1)	Paid-in Capital (Note 1)	Method of Investment	Method of Investment	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period	InvestmentFlows	InvestmentFlows	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period	Net Income (Loss) of Investee	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Note 3)	Carrying Amount as of the End of Period (Note 3)	Accumulated Repatriation of Investment Income as of the End of Period
							Outflow	Inflow
Swanson Plastics (Kunshan) Co., Ltd. API-Swanson (Kunshan) Co., Ltd. Swanson Plastics (Tianjin) Co., Ltd.	Production, sale and development of multifunctional membranes and photolysis membranes Production and sales of PE release film and other release products Production, sale and development of multifunctional membranes and photolysis membranes	$ 370,127 (US$13,290 thousand) 253,435 (US$9,100 thousand) 297,995 (US$10,700 thousand)		Indirect investment through Swanson International Ltd. Indirect investment through Swanson International Ltd. In A.S. Holdings (UK) Limited. Indirect investment through Swanson Plastics Company Ltd. (Singapore) in the third region.		$ 223,930 193,447 170,754	$ - - -	$ - - -	$ 223,930 193,447 170,754	$ 23,338 (US$825 thousand) 22,723 (US$809 thousand) ( 17,322 ) (US$-617 thousand)	100.00 100.00 100.00	$ 23,338 (US$825 thousand) 22,723 (US$809 thousand) ( 17,322 ) (US$-617 thousand)	$ 1,153,881 (US$41,432 thousand) 569,136 (US$20,436 thousand) 79,338 (US$2,849 thousand)	$ - - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan theEnd ofthe CurrentPeriod		at	Investment Amounts Authorized by Investment Commission, MOEA		Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$588,131			$913,083 (US$32,786 thousand)		$ -(Note 2)

Note 1: The paid-in capital and the investment amount approved by the Investment Commission, MOEA are converted at the spot exchange rate of September 30, 2021.

Note 2: As SPC has obtained the certificate of qualification for operating headquarters issued by the Industrial Development Bureau, MOEA No. 10920418410 on June 18, 2020, the upper limit on investment is not applicable. Note 3: All the transactions were written off when preparing the consolidated financial statements.

136 -

USI Corporation and Subsidiaries

China General Plastics Corporation Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8-3

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investee Company in Mainland China	Main Business and Products	Paid-in Capital (Note 1)	Paid-in Capital (Note 1)	Method of Investment	Accumulated Outward Remittance for Investment from Taiwan as of the Beginning of Period (Note 1)	Accumulated Outward Remittance for Investment from Taiwan as of the Beginning of Period (Note 1)	Investment Flows	Investment Flows	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period (Note 1)	Net Income (Loss) of Investee	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Note 5)	Carrying Amount as of the End of Period (Notes 1 and 5)	Accumulated Repatriation of Investment Income as of the End of Period
							Outflow	Inflow
Continental General Plastics (Zhong Shan) Co., Ltd. (“CGPC (ZS)”) (Note 4) CGPC Consumer Products Corporation (“CGPC (CP)”) (Note 4)	Manufacturing & marketing of PVC film and consumer products Engage in the manufacture and production of tertiary processed PVC products	$ 557,000 (US$20,000 thousand) 41,775 (US$1,500 thousand)		Investment through CGPC (BVI) Holding Co., Ltd. (“CGPC (BVI)”) Investment through CGPC (BVI) Holding Co., Ltd. (“CGPC (BVI)”)	$ 557,000 (US$20,000 thousand) 41,775 (US$1,500 thousand)		$ - -	$ - -	$ 557,000 (US$20,000 thousand) 41,775 (US$1,500 thousand)	( $ 4,811 ) (US$-174 thousand) ( 9 ) (US$ - thousand )	100.00 100.00	( $ 4,811 ) (US$-174 thousand) ( 9 ) (US$ - thousand )	$ 257,238 (US$9,237 thousand) 13,290 (US$477 thousand)	$ - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan at the End of the Current Period (Note 1 & 3)			Investment Amounts Authorized by Investment Commission, MOEA (Note 1)			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA (Note 2)
$ 754,234 (US$ 27,082 thousand)			$ 874,490 (US$ 31,400 thousand)			$ -

Note 1: The calculation was based on the spot exchange rate of September 30, 2021.

Note 2: As CGPC has obtained the certificate of qualification for operating headquarters issued by the Industrial Development Bureau, MOEA No. 10920426850 on September 8, 2020, the upper limit on investment is not applicable.

Note 3: QuanZhou Continental General Plastics Co., Ltd. ("CGPC (QZ)") and Union (Zhong Shan) Co., Ltd. ("Union (ZS)") completed dissolution procedures, and CGPC (BVI) retrieved the residual assets. The shares of Continental General Plastics (San He) Co., Ltd. ("CGPC (SH)") were

fully sold, and CGPC (BVI) retrieved the residual assets. However, the amount of capital has not been wired back to Taiwan. The accumulated amount includes the investment amount of CGPC (QZ) of NT$19,049 thousand (US$684 thousand), the investment amount of Union (ZS) of NT$25,009 thousand (US$898 thousand), and the investment amount of CGPC (SH) of NT$111,400 thousand (US$4,000 thousand).

Note 4: CGPC's board of directors adopted the resolution on October 24, 2011 to dissolve the sub-subsidiaries Huaxia Plastic (Zhongshan) Co., Ltd. (CGPC Zhongshan) of an ancient name for China and Zhongshan Huaju Plasticizing Products Co., Ltd. (Zhongshan Huaju). However, since CGPC will lease out idle plant of the discontinued operation from 2021, considering that the operation is not discontinued in nature, it was resolved to transfer the discontinued operation back to the continuing operation. Please refer to note 12 for details.

Note 5: All the transactions were written off when preparing the consolidated financial statements; the investment income was calculated based on the financial statements not reviewed by an auditor.

137 -

USI Corporation and Subsidiaries TTC Chemical Company, Ltd. Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8-4

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investee Company in Mainland China	Business Content	Paid-in Capital	Paid-in Capital	Method of Investment	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period	Investment Flows	Investment Flows	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period	Net Income (Loss) of Investee (Note 5)	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Note 5)	Carrying Amount as of the End of Period (Note 5)	Accumulated Repatriation of Investment Income as of the End of Period
							Outflow	Inflow
Taita Chemical (Zhong Shan) Co., Ltd. (“TTC (ZS)”) TTC Chemical (Tianjin) Co., Ltd. (“TTC (TJ)”) Acme Electronics (Kunshan) Co., Ltd.	Engage in the manufacturing and marketing of styrene polymerization derivatives Engage in the manufacturing and marketing of styrene polymerization derivatives Manufacturing and marketing of manganese-zinc soft ferrite core	$ 1,288,063 (US$46,250 thousand) (Note 1) 761,698 (US$27,350 thousand) (Note 2) 855,691 (US$30,725 thousand)		Reinvest in the mainland companies by establishing a company through investment in the third region Reinvest in the mainland companies by establishing a company through investment in the third region Reinvest in a mainland company by reinvesting in the existing company in the third region, ACME Electronics (Cayman) Corp.	$ 1,197,550 (US$43,000 thousand) 724,100 (US$26,000 thousand) 37,709 (US$1,354 thousand)		$ - - -	$ - - -	$ 1,197,550 (US$43,000 thousand) 724,100 (US$26,000 thousand) 37,709 (US$1,354 thousand)	$ 167,705 (US$5,962 thousand) ( 10,654) (US$-379 thousand) 30,007 (US$1,076 thousand)	100.00 100.00 5.39	$ 167,705 (US$5,962 thousand) ( 10,654 ) (US$-379 thousand) 1,619 (US$58 thousand)	$ 3,065,600 (US$110,075 thousand) ( 113,414 ) (US$-4,072 thousand) 43,272 (US$1,554 thousand)	$ - - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan at the End of the Current Period			Investment Amounts Authorized by Investment Commission, MOEA			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$1,959,359 (US$70,354 thousand)			$ 2,111,512 (US$75,817 thousand) (Note 3)			$ (Note 4)

Note 1: Taita Zhongshan increased capital from surplus of USD3,250 thousand in 2007.

Note 2: Taita Tianjin increased capital from surplus of USD1,350 thousand in 2012.

Note 3: It includes the capital increase from surplus by Taita Zhongshan of USD3,250 thousand, capital increase from surplus by Taita Tianjin of USD1,350 thousand and capital increase from surplus by Acme Electronics (Kunshan) Co., Ltd. of USD802 thousand. Note 4: It is a company which TTC has obtained the certificate of qualification for operating headquarters issued by the Investment Commission, MOEA No. 10820415160 on June 6, 2019, the upper limit on investment is not applicable. Note 5: The calculation is based on the financial statements reviewed and approved by CPAs of the parent company in Taiwan calculated.

Note 6: All the transactions were written off when preparing the consolidated financial statements.

138 -

USI CORPORATION AND REINVESTMENT COMPANIES

Asia Polymer Corporation

Information on Investments in Mainland China

For the nine months ended September 30, 2021

Table 8-5

Unit: In Thousands of New Taiwan Dollars, Unless Stated Otherwise

Investee Company in Mainland China	Business Content	Paid-in Capital (Note 4)	Paid-in Capital (Note 4)	Method of Investment (Note 1)	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period	Accumulated Outward Remittance for Investment from Taiwan as the Beginning of Period	Investment Flows	Investment Flows	Accumulated Outward Remittance for Investment from Taiwan as of the End of Period	Net Income (Loss) of Investee (Note 3)	Ownership Percentage of Direct or Indirect Investment (%)	Investment Gain (Loss) (Note 3)	Ending carrying amount of investment	Accumulated Repatriation of Investment Income as of the End of Period
							Outflow	Inflow
Acme Electronics (Kunshan) Co., Ltd. USI Trading (Shanghai) Co., Ltd. Fujian Gulei Petrochemical Co., Ltd.	Manufacturing and marketing of manganese-zinc ferrite core Sales of chemical products and equipment, etc. Crude oil processing and petroleum products manufacturing	$ 855,691 (US$30,725 thousand) 69,625 (US$2,500 thousand) 39,998,828 (RMB9,314,400 thousand)		(2) ACME Electronics (Cayman) Corp. (2) APC (BVI) Holding Co., Ltd. (2) Dynamic Ever Investments, Ltd. (Note 2)	$ 116,340 (US$4,177 thousand) 84,541 (US$3,036 thousand) 4,397,038 (US$157,883 thousand)		$ - - -	$ - - -	$ 116,340 (US$4,177 thousand) 84,541 (US$3,036 thousand) 4,397,038 (US$157,883 thousand)	B $ 30,007 C 11,485 C ( 113,917 )	16.64 100.00 11.71	$ 4,994 11,485 ( 13,340 )	$ 133,502 129,748 4,634,223	$ - - -

Accumulated Outward Remittance of Investment to Mainland China from Taiwan at the End of the Current Period			Investment Amounts Authorized by Investment Commission, MOEA			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$ 4,732,160 (Note 5) (US$169,916 thousand)			$6,233,822 (US$223,836 thousand)			$ - (Note 6)

Note 1: Investment methods can be divided into the following three types, please mark the type::

(1) Direct investment in Mainland China.

(2) Reinvest in the mainland companies through investment in the third region (please specify the third region investment company).

(3) Other methods.

Note 2: To reinvest 67.40% in Ever Victory Global Ltd. ("EVGL") via 40.87% in Ever Conquest Global Ltd. ("ECGL") in the third region, as well as reinvest 85.00% in Dynamic Ever Investments Ltd. ("DEIL"), to indirectly invest 50% in Fujian Gulei Petrochemical Co., Ltd. Note 3: Recognized in investment gain (loss) at the end of this year:

(1) If it is in preparation and there is no investment gain (loss), it shall be indicated.
(2) The recognition basis of investment gain (loss) is divided into the following three categories, which shall be indicated.
A. Financial statements reviewed and approved by international accounting firms in partnership with CPA firms in the Republic of China.
B. Financial statements reviewed and approved by CPAs of the parent company in Taiwan.

C. Others

Note 4: The calculation was based on the spot exchange rate of September 30, 2021.

Note 5: APC invested in Silicon Technology Investment (Cayman) Corp. (STIC) and Solargiga Energy Holdings Ltd. through APC (BVI) Holding Co., Ltd. to indirectly invest in companies in mainland China.

Note 6: It is a company which APC has obtained the certificate of qualification for operating headquarters issued by the Investment Commission, MOEA No. 10800262940 on February 26, 2020, the upper limit on investment is not applicable.

Note 7: Except for the investment in Fujian Gulei Petrochemical Co., Ltd., the recognized investment gain (loss) and book value in the period have been fully written off when preparing the consolidated financial statements.

139 -

USI Corporation and Subsidiaries

Intercompany Relationships and Significant Intercompany Transactions

For the nine months ended September 30, 2021

Table 9

Unit: NT$ thousand

No. (Note 1)	Trader Company	Counterparty	Relationships with trader (Note 2)		TransactionsDetails
				Financial Statement Accounts	Amount (Note 3)	Transaction Terms	% of Total Sales or Asset (%) (Note4)
0	USI Corporation	Swanson Plastics Corporation	1	Sales revenue	$ 72,893	No material discrepancy	0.14%
0	USI Corporation	Forever Young Company Limited	1	Sales revenue	89,915	No material discrepancy	0.17%
0	USI Corporation	USI Trading (Shanghai) Co., Ltd.	1	Sales revenue	150,785	No material discrepancy	0.29%
0	USI Corporation	USI Far East (HK) Co., Ltd.	1	Sales revenue	161,745	No material discrepancy	0.31%
0	USI Corporation	Asia Polymer Corporation	1	Purchases	1,129,606	No material discrepancy	2.16%
0	USI Corporation	Swanson Plastics Corporation	1	Purchases	57,045	No material discrepancy	0.11%
0	USI Corporation	Dynamic Ever Investments Limited	1	Management service revenue	14,459	No material discrepancy	0.03%
0	USI Corporation	Asia Polymer Corporation	1	Sales revenue	140,086	No material discrepancy	0.17%
0	USI Corporation	Swanson Plastics Corporation	1	Trade receivables	18,313	No material discrepancy	0.02%
0	USI Corporation	Forever Young Company Limited	1	Trade receivables	24,427	No material discrepancy	0.03%
0	USI Corporation	USI Far East (HK) Co., Ltd.	1	Trade receivables	17,814	No material discrepancy	0.02%
0	USI Corporation	USI Trading (Shanghai) Co., Ltd.	1	Trade receivables	37,382	No material discrepancy	0.05%
0	USI Corporation	Asia Polymer Corporation	1	Other receivables	82,040	No material discrepancy	0.10%
0	USI Corporation	Xuanju Co., Ltd.	1	Other receivables	80,000	No material discrepancy	0.10%
0	USI Corporation	Taiwan VCM Corporation	1	Other receivables	104,145	No material discrepancy	0.13%
0	USI Corporation	Taiwan VCM Corporation	1	Other payables	55,232	No material discrepancy	0.07%
0	USI Corporation	USI Management Consulting Corp.	1	Management service expenses	98,025	No material discrepancy	0.12%
0	USI Corporation	Asia Polymer Corporation	1	Accounts payable	294,246	No material discrepancy	0.35%
0	USI Corporation	China General Terminal & Distribution Co.	1	Storage tank operating expenses	19,766	No material discrepancy	0.04%

(Continued)

140 -

(Continued)

No. (Note 1)	Trader Company	Counterparty	Relationships with trader (Note 2)		TransactionsDetails
				Financial Statement Accounts	Amount (Note 3)	Transaction Terms	% of Total Sales or Asset (%) (Note4)
0 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 3 3	USI Corporation Asia Polymer Corporation Asia Polymer Corporation Asia Polymer Corporation Asia Polymer Corporation Asia Polymer Corporation Asia Polymer Corporation Asia Polymer Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation China General Plastics Corporation TTC Chemical Company, Ltd. TTC Chemical Company, Ltd.	Taiwan VCM Corporation China General Terminal & Distribution Co. Swanson Plastics Corporation Swanson Plastics Corporation USI Far East (HK) Co., Ltd. Union Polymer International Investment Corporation USI Trading (Shanghai) Co., Ltd. USI Trading (Shanghai) Co., Ltd. Swanson Plastics Corporation Swanson Plastics Corporation TTC Chemical Company, Ltd. Asia Polymer Corporation USI Management Consulting Corp. Union Polymer International Investment Corporation Taiwan VCM Corporation Taiwan VCM Corporation CGPC America Corporation CGPC America Corporation CGPC Polymer Corporation USI Management Consulting Corp. China General Terminal & Distribution Co.	1 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Trade receivables Storage tank operating expenses Purchases Sales revenue Sales revenue Dividends payable Trade receivables Sales revenue Purchases Accounts payable Other payables Other payables Management service expenses Dividends payable Accounts payable Purchases Trade receivables Sales revenue Purchases Management service expenses Storage tank operating expenses	62,653 14,468 30,597 30,960 13,387 252,054 26,104 101,827 45,398 11,810 19,741 $ 80,511 31,507 248,707 1,168,119 4,994,501 213,254 549,936 47,990 36,377 13,098	No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy	0.08% 0.03% 0.06% 0.04% 0.03% 0.48% 0.05% 0.19% 0.09% 0.01% 0.02% 0.15% 0.07% 0.30% 2.23% 6.02% 0.41% 0.66% 0.06% 0.07% 0.02%

(Continued)

141 -

(Continued)

No. (Note 1)	Trader Company	Counterparty	Relationships with trader (Note 2)		TransactionsDetails
				Financial Statement Accounts	Amount (Note 3)	Transaction Terms	% of Total Sales or Asset (%) (Note4)
3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 5 5 5 5	TTC Chemical Company, Ltd. TTC Chemical Company, Ltd. TTC Chemical Company, Ltd. Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation Acme Electronics Corporation USI Management Consulting Corp. USI Management Consulting Corp. USI Management Consulting Corp. USI Management Consulting Corp.	Union Polymer International Investment Corporation Taita Chemical (Zhongshan) Co., Ltd. Taita Chemical (Tianjin) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. ACME Ferrite Product Sdn. Bhd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. ACME Electronics (Cayman) Corp. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. ACME Electronics (Cayman) Corp. Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Taiwan VCM Corporation Asia Polymer Corporation Swanson Plastics Corporation China General Terminal & Distribution Co.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Dividends payable Sales revenue Other receivables Sales revenue Sales revenue Sales revenue Cost of goods sold Cost of goods sold Royalty revenue Revenue from management service expenses Trade receivables Trade receivables Other receivables Other receivables Notes and accounts payable Notes and accounts payable Management service revenue Management service revenue Management service revenue Management service revenue	253,270 660,569 257,586 204,790 95,573 13,578 76,602 302,930 14,936 11,513 65,912 11,087 16,132 224,165 109,556 14,461 17,047 30,203 18,384 12,843	No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy	0.48% 0.80% 0.31% 0.39% 0.18% 0.03% 0.15% 0.36% 0.02% 0.01% 0.08% 0.01% 0.02% 0.27% 0.13% 0.02% 0.02% 0.04% 0.02% 0.02%

(Continued)

142 -

(Continued)

No. (Note 1)	Trader Company	Counterparty	Relationships with trader (Note 2)		TransactionsDetails
				Financial Statement Accounts	Amount (Note 3)	Transaction Terms	% of Total Sales or Asset (%) (Note4)
6 6 6 6 6 7 7 7 8 8 9 9 9 9 9 9 9 9 9 10 10	Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. Acme Electronics (Kunshan) Co., Ltd. CGPC Polymer Corporation CGPC Polymer Corporation CGPC Polymer Corporation Swanson Plastics Corporation Swanson Plastics Corporation Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Forever Young Company Limited Swanson Plastics (Kunshan) Co., Ltd. Swanson Plastics (Kunshan) Co.,Ltd.	Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. ACME Ferrite Product Sdn. Bhd. ACME Ferrite Product Sdn. Bhd. Taiwan VCM Corporation Taiwan VCM Corporation Taiwan VCM Corporation Forever Young Company Limited Forever Young Company Limited Swanson Plastics (India) Private Ltd. Swanson Plastics (Kunshan) Co., Ltd. Swanson Plastics (Kunshan) Co., Ltd. Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Malaysia) Sdn.Bhd. PT Swanson Plastics Indonesia PT Swanson Plastics Indonesia SWANSON INTERNATIONAL LTD. API-Swanson (Kunshan) Co., Ltd. API-Swanson (Kunshan) Co., Ltd.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Sales revenue Cost of goods sold Trade receivables Sales revenue Trade receivables Accounts payable Other payables Purchases Sales revenue Other income Sales revenue Trade receivables Sales revenue Trade receivables Cost of goods sold Sales revenue Trade receivables Sales revenue Other receivables Trade receivables Sales revenue	57,010 21,613 16,718 $ 100,786 23,682 1,674,331 20,064 4,656,499 26,138 15,134 34,216 42,797 254,827 12,482 94,057 272,519 14,335 95,620 86,474 25,282 94,882	No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy	0.11% 0.04% 0.02% 0.19% 0.03% 2.02% 0.02% 8.89% 0.05% 0.02% 0.07% 0.05% 0.31% 0.02% 0.18% 0.33% 0.03% 0.12% 0.10% 0.03% 0.18%

(Continued)

143 -

(Continued)

No. (Note 1)	Trader Company	Counterparty	Relationships with trader (Note 2)		TransactionsDetails
				Financial Statement Accounts	Amount (Note 3)	Transaction Terms	% of Total Sales or Asset (%) (Note4)
11 11 11 12 13 14 14	Swanson Plastics Company Ltd. (Singapore) Swanson Plastics Company Ltd. (Singapore) Swanson Plastics Company Ltd. (Singapore) API-Swanson (Kunshan) Co., Ltd. ACME Ferrite Product Sdn. Bhd. China General Terminal & Distribution Co. China General Terminal & DistributionCo.	Swanson Plastics (Malaysia) Sdn.Bhd. Swanson Plastics (Malaysia) Sdn.Bhd. PT. Swanson Plastics Indonesia Swanson Plastics (Tianjin) Co., Ltd. Acme Electronics (Guang-Zhou) Co., Ltd. Taiwan VCM Corporation Taiwan VCM Corporation	3 3 3 3 3 3 3	Accounts payable Cost of goods sold Cost of goods sold Other receivables Sales revenue Storage tank operating expenses Trade receivables	22,650 148,166 41,191 164,172 10,212 65,826 11,273	No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy No material discrepancy	0.04% 0.28% 0.08% 0.31% 0.02% 0.13% 0.02%

Note 1: The information correlation between the numeral and the entity are stated as follows:

The parent company: 0.
The subsidiaries: 1 onward.

Note 2: The direction of the investment is as follows:

The parent company to its subsidiary.
The subsidiary to the parent company.
Between subsidiaries.
Note 3: All the transactions were written off when preparing the consolidated financial statements.

Note 4: The ratio of transactions related to total sales revenue or assets is calculated as follows: a. Assets or liabilities: The ratio was calculated based on the ending balance of total consolidated assets; and b. Income or loss: The ratio was calculated based on the ending accumulated amount of total consolidated sales revenue.

144 -

USI Corporation

Information on Major Shareholders

September 30, 2021

Table 10

Names of Major Shareholders	Shares	Shares
	Number of Shares	Shareholding Percentage (%)
Shing Lee Enterprises (Hong Kong) Limited Wholegainer Company Limited' investment account is under custody of Fubon Securities Co., Ltd. Asia Polymer Corporation	173,776,546 110,000,000 101,355,673	14.61 9.25 8.52

Note 1: The information in this table refers to a total of holding shares of more than 5 percent of the Company’s non- physical shares of common stock and preferred stock that have completed registration and delivery (including treasury shares), in accordance with the last business day of the end of the quarter of the Taiwan Depository & Clearing Corporation. The share capital recorded in the Company's consolidated financial report and the actual number of non-physical shares that have been registered and delivered may be different due to the different calculation basis.
Note 2: If the above information is about the circumstance that the shareholders have entrusted their shares to the trust institutions, it shall be disclosed by the trustor who opened the trust account with the trustee by the individual trust account. As for the shareholders' declarations for insider equity holdings exceeding 10% in accordance with the Securities and Exchange Act, their shareholding includes their own shares plus their delivery of trust and shares with the right to make decisions on trust property, etc. For the information on the declaration for insider equity, please refer to Market Observatory Post System.
145 -

AI assistant

USI — Interim / Quarterly Report 2021

51764_rns_2021-12-30_ed3bfcc1-2e9d-46a1-99d9-6f945f50daa5.pdf

USI CORPORATION AND SUBSIDIARIES

Consolidated Financial Statements and Independent Auditors’ Review Report For the Three Months Ended September 30, 2021 and 2020

§Table of Contents§

Independent Auditors' Review Report

Introduction

Scope of Review

Basis for Qualified Conclusion

Qualified Conclusion

Key Audit Matters

Notice to Readers

USI Corporation and Subsidiaries

Consolidated Balance Sheets

September 30, 2021 and 2020, and December 31 , 2020

USI Corporation and Subsidiaries

Consolidated Statements of Comprehensive Income

USI Corporation and Subsidiaries

USI Corporation and Subsidiaries

Consolidated Statements of Cash Flows

For the Nine Months Ended September 30, 2021 and 2020

Unit: NT$ thousand

USI Corporation and Subsidiaries

Notes to Consolidated Financial Report

1. Company history

2. Date and Procedures of Authorization of Financial Statements

3. Application of New, Amended, and Revised Standards and Interpretations

4. Summary of Significant Accounting Policies

6. Cash and cash equivalents

7. Financial Instruments at FVTPL - Current

8. Financial assets at FVTOCI

9. Financial assets at amortized cost

10. Notes Receivable, Trade Receivables and Other Receivables

a. Notes and accounts receivable

Based on the number of overdue days

Based on credit quality

Based on the number of overdue days

Based on credit quality

September 30, 2020

Based on the number of overdue days

b. Other receivables

11. Inventories

12. Discontinued operations

13. Subsidiary

a. Subsidiaries included in the consolidated financial statements

CGPC and CGPC’s subsidiaries

TTC and TTC’s subsidiaries

ACME and ACME’s subsidiaries

APC and APC’s subsidiaries

14. Investments Accounted for Using the Equity Method

15. Property, plant and equipment– owned

16. Lease Arrangements

b. Lease liabilities

c. Material lease-in activities and terms

d. Other lease information

17. Investment Property

18. Goodwill and other intangible assets

a. Goodwill

b. Other intangible assets

19. Borrowings

20. Bonds Payable

21. Accounts payable

22. Other liabilities

23. Provisions

24. Retirement Benefit Plans

25. Government grants

26. Equity

b. Capital surplus

c. Retained earnings and dividends policy

f. Treasury stock

27. Revenue

Contract balances

28. Net income from continuing operations

a. Interest income

b. Other income

e. Depreciation and amortization

f. Employee benefits expense

Accrual rate

Amount

USI Interim / Quarterly Report 2021