WPG — Audit Report / Information 2021

Dec 23, 2021

WPG HOLDINGS LIMITED PARENT COMPANY ONLY FINANCIAL STATEMENTS AND

AUDIT REPORT OF INDEPENDENT AUDITORS

DECEMBER 31, 2021 AND 2020

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

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INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESE

To the Board of Directors and Stockholders of WPG Holdings Limited

Opinion

We have audited the accompanying parent company only balance sheets of WPG Holdings Limited (the “Company”) as at December 31, 2021 and 2020, and the related parent company only statements of comprehensive income, of changes in equity and of cash flows for the years then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying parent company only financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 2021 and 2020, and its financial performance and its cash flows for the years then ended in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers”.

Basis for opinion

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

Key audit matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Company’s 2021 financial statements. These matters were addressed in the context of our audit of the parent company only financial statements as a whole and, in forming our opinion thereon, we do not provide a separate opinion on these matters.

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Key audit matters for the Company’s 2021 parent company only financial statements are stated as follows:

Impairment assessment of investments accounted for under equity method

Description

Refer to Note 4(12) for accounting policy on investments accounted for under equity method, Note 5(2) for uncertainty of accounting estimates and assumptions in relation to impairment assessment of investments accounted for under equity method, and Note 6(4) for details of investments accounted for under equity method.

In 2010, the Company acquired 100% shareholding of Yosun Industrial Corp. (referred herein as “Yosun Industrial”) amounting to $12,939,060 thousand, and was recognized as investments accounted for under equity method. The Company uses the estimated future cash flows of each cash-generating unit and proper discount rate to assess whether the investment may be impaired. Given that the assumptions used in the calculation of recoverable amount requires significant management judgement with respect to the discount rate and the underlying cash flows, we considered the impairment assessment of the investment a key audit matter.

How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

1. Assessing the process in which management evaluates the estimated future cash flows of each cash generating unit, and reconciling the input data used in the valuation model to the approved operational plan by management.

2. Evaluating the reasonableness of the estimated growth rate, gross rate, discount rate and other significant assumptions used in the valuation model, by:

3. (1) Comparing estimated growth rate and gross rate with historical data and our knowledge of the business and industry;

4. (2) Comparing discount rate assumptions with respect to cash generating units’ capital cost and similar return on assets; and

5. (3) Checking the setting of valuation model’s calculation formula.

6. Comparing the recoverable value and book value of each cash-generating unit.

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Valuation of investments accounted for under equity method

Description

Refer to Note 4(12) for accounting policy on investments accounted for under equity method, and Note 6(4) for details of investments accounted for under equity method.

As at December 31, 2021, the balance of the Company’s investments in its subsidiaries, World Peace Industrial Co., Ltd. (referred herein as “World Peace Industrial”), Yosun Industrial, Silicon Application Corp. (referred herein as “Silicon Application”) and Asian Information Technology Inc. (referred herein as “Asian Information Technology”) amounted to $25,979,230 thousand, $12,023,438 thousand, $7,358,195 thousand and $5,861,122 thousand, respectively, and the investment income amounted to $4,242,362 thousand, $1,271,653 thousand, $1,276,708 thousand and $1,373,132 thousand for the year then ended, respectively. As the balance of investments accounted for under equity method constituted 58% of the Company’s total assets, and investment income constituted 71% of the Company’s profit before tax, we considered the assessment of investments accounted for under equity method, valuation of allowance for uncollectible accounts receivable, and recognition of purchase discounts and allowances of these subsidiaries as key audit matters as summarized below:

Valuation of allowance for uncollectible accounts receivable - World Peace Industrial, Yosun Industrial, Silicon Application and Asian Information Technology (collectively referred herein as the “Subsidiaries”)

Description

Refer to Note 4(10) of consolidated financial statements for accounting policy on accounts receivable, Note 5(2) of consolidated financial statements for uncertainty of accounting estimates and assumptions in relation to provision for uncollectible accounts receivable, and Note 6(5) of consolidated financial statements for details of accounts receivable and overdue receivables.

The Subsidiaries assess the collectibility of accounts receivable based on historical experience with its customers. As the estimation of allowance for uncollectible accounts is subject to management’s judgment in estimating future recovery, such as management’s assessment of customer’s credit risk, we considered the valuation of allowance for uncollectible accounts receivable a key audit matter. How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

1. Obtaining an understanding of, and evaluating the formal approval process for the customer’s

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credit limit application.

1. Checking the provision policy on allowance for uncollectible accounts, and assessing the reasonableness of provision policy.

2. Checking the adequacy of the loss rate calculation by sampling the historical accounts receivable aging data and verifying the formula for the calculation of expected credit loss rate.

3. Comparing the classification of accounts receivable aging with current year and prior year, and checking subsequent collections after balance sheet date to confirm recovery of outstanding receivables.

4. For those accounts receivable specifically identified by management to have been impaired, evaluating propriety of impairment assessment against related supporting documents.

Recognition of purchase discounts and allowances - Subsidiaries

Description

Refer to Note 4(13) of the consolidated financial statements for accounting policy on recognition of purchase discounts and allowances.

The Subsidiaries are engaged in operating sales channel for various electronic components. In line with industry practice, the Subsidiaries have entered into purchase discounts and allowances agreements with suppliers for various kinds and quantities of inventories. The Subsidiaries calculate and recognize the amount of purchase discounts and allowances in accordance with the agreement. The Subsidiaries negotiate the amount with the supplier, and after receiving credit note from supplier, the Subsidiaries pay the net amount.

The discounts and allowances from supplier are calculated either automatically by the system or manually. The Subsidiaries have to gather a lot of information to input in the system, such as the items subject to discount and corresponding discount rate, etc. Given that the Subsidiaries have a large volume of purchases, and have entered into various purchase discounts and allowances agreements with terms and conditions that vary with each agreement, we considered the recognition of purchase discounts and allowances a key audit matter.

How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

1. Understanding the process in recognizing purchase discounts and allowances, evaluating related

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internal control procedures and testing its effectiveness, checking the basic information set up in the computer system with respect to discount and allowance calculation randomly, and selecting samples to determine whether purchase discounts and allowances recognized were reviewed by an authorised supervisor.

1. Selecting samples of purchase discounts and allowances, obtaining confirmed documents and approved credit note from supplier for selected commodity’s part number, and checking whether the part number and discount and allowance amount in obtained vouchers were consistent with the amounts recognized.

2. Performing confirmation of selected material accounts payable, checking whether there is a difference between the amount of purchase discounts and allowances recognized based on credit note from supplier with the amount confirmed by the supplier, and investigating differences, if any. Selecting samples of outstanding accounts payable and checking whether subsequent payments were made after the balance sheet date.

Responsibilities of management and those charged with governance for financial statements

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

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

Those charged with governance, including audit committee, are responsible for overseeing the Company’s financial reporting process.

Auditors’ responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an

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audit conducted in accordance with the generally accepted auditing standards in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these parent company only financial statements.

As part of an audit in accordance with the generally accepted auditing standards in the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

1. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

4. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.

5. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

6. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the financial statements to express an opinion on the financial ~7~

statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

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

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

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

Lin, Chun-Yao Chou, Chien-hung

for and on behalf of PricewaterhouseCoopers, Taiwan February 28, 2022

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

As the financial statements are the responsibility of the management, PricewaterhouseCoopers, Taiwan cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

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WPG HOLDINGS LIMITED

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Assets	Notes 6(1) 7(3) 7(3) 6(2) 6(3) 6(4), 7(3) and 8 6(5) and 8 6(6) and 7(3) 6(7) and 8 6(8) 6(24)	December 31, 2021 Amount % $ 86,530 - 164,265 - 124 - 292,570 - 68,627 - 3,089 - 615,205 - 637,096 1 2,770,581 3 75,513,753 86 6,873,466 8 74,773 - 1,547,057 2 72,121 - 37,859 - 12,696 - 87,539,402 100 $ 88,154,607 100	December 31, 2020 Amount % $ 40,435 - 123,169 - 56 - 341,239 1 44,600 - 60,068 - 609,567 1 610,915 1 1,594,081 2 70,484,850 87 6,931,550 8 23,061 - 704,332 1 109,573 - 24,685 - 12,696 - 80,495,743 99 $ 81,105,310 100
		Amount $ 86,530 164,265 124 292,570 68,627 3,089 615,205 637,096 2,770,581 75,513,753 6,873,466 74,773 1,547,057 72,121 37,859 12,696 87,539,402 $ 88,154,607	Amount $ 40,435 123,169 56 341,239 44,600 60,068 609,567 610,915 1,594,081 70,484,850 6,931,550 23,061 704,332 109,573 24,685 12,696 80,495,743 $ 81,105,310
Current assets 1100 Cash and cash equivalents 1180 Accounts receivable - related parties, net 1200 Other receivables 1210 Other receivables - related parties 1410 Prepayments 1470 Other current assets 11XX Total current assets Non-current assets 1510 Financial assets at fair value through profit or loss - non-current 1517 Non-current financial assets at fair value through other comprehensive income - non-current 1550 Investments accounted for under equity method 1600 Property, plant and equipment 1755 Right-of-use assets 1760 Investment property, net 1780 Intangible assets 1840 Deferred income tax assets 1990 Other non-current assets 15XX Total non-current assets 1XXX Total assets

(Continued)

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WPG HOLDINGS LIMITED

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Liabilities and Equity

December 31, 2021 December 31, 2020 Notes Amount % Amount % 6(9) $ 5,595,000 6 $ 4,450,000 6 6(10) 1,369,303 2 1,199,421 1 2,785 - 1,698 - 613,094 1 421,295 1 7(3) 14,019 - 7,802 - 284,434 - 343,154 - 11,781 - 12,050 - 6(11) 113,711 - 95,768 - 8,004,127 9 6,531,188 8 6(11) and 8 9,557,496 11 8,929,646 11 6(24) 72,513 - 78,941 - 59,891 - 10,746 - 6(12) 60,651 - 84,867 - 9,750,551 11 9,104,200 11 17,754,678 20 15,635,388 19 6(13) 16,790,568 19 16,790,568 21 2,000,000 2 2,000,000 2 6(14) 28,724,498 33 28,848,733 36 6(15) 7,483,640 8 6,667,417 8 8,832,794 10 5,420,694 7 16,494,533 19 14,575,304 18 6(16) ( 9,926,104) ( 11) ( 8,832,794) ( 11) 70,399,929 80 65,469,922 81 9 $ 88,154,607 100 $ 81,105,310 100

Current liabilities 2100 Short-term borrowings 2110 Short-term notes and bills payable 2150 Notes payable 2200 Other payables 2220 Other payables - related parties 2230 Current income tax liabilities 2280 Current lease liabilities 2300 Other current liabilities 21XX Total current liabilities Non-current liabilities 2540 Long-term borrowings 2570 Deferred income tax liabilities 2580 Non-current lease liabilities 2600 Other non-current liabilities 25XX Total non-current liabilities 2XXX Total liabilities Equity Capital 3110 Common stock 3120 Preference stock Capital reserve 3200 Capital reserve Retained earnings 3310 Legal reserve 3320 Special reserve 3350 Unappropriated earnings Other equity interest 3400 Other equity interest 3XXX Total equity Significant contingent liabilities and unrecognized contract commitments 3X2X Total liabilities and equity

The accompanying notes are an integral part of these parent company only financial statements.

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WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT EARNINGS PER SHARE DATA)

4000 5000 5900 7100 7010 7020 7050 7000 7900 7950 8200 8311 8316 8330 8349 8310 8361 8380 8399 8360 8300 8500 9750 9850

2021 2020 Items Notes Amount % Amount % Operating revenues 6(17) and 7(3) $13,000,495 100 $ 9,072,831 100 Operating costs 6(22)(23)and 7(3) ( 1,362,511) ( 10) ( 905,763) ( 10) Gross profit 11,637,984 90 8,167,068 90 Non-operating income and expenses Interest income 6(18) 86 - 533 - Other income 6(19) 77,297 1 44,692 - Other gains or losses 6(20) ( 61,473) ( 1) ( 19,551) - Financial costs 6(21) ( 174,825) ( 1) ( 111,124) ( 1) Total non-operating income and expenses ( 158,915) ( 1) ( 85,450) ( 1) Income before income tax 11,479,069 89 8,081,618 89 Income tax benefit 6(24) 17,864 - 41,737 1 Profit for the year $11,496,933 89 $ 8,123,355 90 Other comprehensive income / (loss), net Components of other comprehensive income (loss) that will not be reclassified to profit or loss Loss on remeasurement of defined benefit plan 6(12) ($ 16,144) - ($ 3,914) - Unrealized gains from investments in equity instruments measured at fair value through other comprehensive income 6(3)(16) 1,059,263 8 56,066 - Share of other comprehensive income of subsidiaries, associates and joint ventures accounted for under equity method 619,853 5 1,816,133 20 Income tax related to components of other comprehensive income that will not be reclassified to profit or loss 6(24) 3,229 - 783 - Other comprehensive income that will not be reclassified to profit or loss 1,666,201 13 1,869,068 20 Components of other comprehensive income (loss) that will be reclassified to profit or loss Exchange differences on translation of foreign financial statements 6(16) ( 129,471) ( 1) ( 74,489) ( 1) Share of other comprehensive loss of subsidiaries, associates and joint ventures accounted for under equity method 6(16) ( 2,573,198) ( 20) ( 5,203,124) ( 57) Income tax related to components of other comprehensive income that will be reclassified to profit or loss 6(24) 4,293 - 5,142 - Other comprehensive loss that will be reclassified to profit or loss ( 2,698,376) ( 21) ( 5,272,471) ( 58) Other comprehensive loss, net ($ 1,032,175) ( 8) ($ 3,403,403) ( 38) Total comprehensive income $10,464,758 81 $ 4,719,952 52 Earnings per share (in dollars) Basic earnings per share 6(25) $ 6.61 $ 4.77 Diluted earnings per share 6(25) $ 6.60 $ 4.77

The accompanying notes are an integral part of these parent company only financial statements.

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WPG HOLDINGS LIMITED PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Notes 2020 Balance at January 1, 2020 Net income Other comprehensive income (loss) Total comprehensive income (loss) Appropriations and distribution of 2019 retained earnings 6(15) Legal reserve Special reserve Cash dividends for common stock Cash dividends for preference stock Changes in equity of associates and joint ventures accounted for under equity method 6(14) Balance at December 31, 2020 2021 Balance at January 1, 2021 Net income Other comprehensive income (loss) Total comprehensive income (loss) Appropriations and distribution of 2020 retained earnings 6(15) Legal reserve Special reserve Cash dividends for common stock Cash dividends for preference stock Subsidiaries’ disposal of investments in equity instruments designated at fair value through other comprehensive income Changes in equity of associates and joint ventures accounted for under equity method 6(14) Difference between consideration and carrying amount of subsidiaries acquired or disposed Changes in ownership interests in subsidiaries 6(14) Balance at December 31, 2021	Notes		Capital	Capital	Capital		Capital reserve				Retained Earnings	Retained Earnings		Other Equity Interest	Other Equity Interest		Total equity
			Common stock	Preference stock					Legal reserve		Special reserve		Unappropriated earnings	Exchange differences of foreign financial statements	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income
			$ 16,790,568 - - - - - - - - $ 16,790,568 $ 16,790,568 - - - - - - - - - - - $ 16,790,568		$ 2,000,000 - - - - - - - - $ 2,000,000 $ 2,000,000 - - - - - - - - - - - $ 2,000,000	$ 27,456,298 - - - - - - - 1,392,435 $ 28,848,733 $ 28,848,733 - - - - - - - - ( 137,660 ) - 13,425 $ 28,724,498			$ 6,021,073 - - - 646,344 - - - - $ 6,667,417 $ 6,667,417 - - - 816,223 - - - - - - - $ 7,483,640		$ 2,602,682 - - - - 2,818,012 - - - $ 5,420,694 $ 5,420,694 - - - - 3,412,100 - - - - - - $ 8,832,794	$ 14,022,230 8,123,355 8,697 8,132,052 ( 646,344 ) ( 2,818,012 ) ( 4,029,736 ) ( 115,068 ) 30,182 $ 14,575,304 $ 14,575,304 11,496,933 ( 127,981 ) 11,368,952 ( 816,223 ) ( 3,412,100 ) ( 5,205,076 ) ( 400,000 ) 189,116 208,723 ( 14,163 ) - $ 16,494,533		($ 5,414,694 ) - ( 5,272,471 ) ( 5,272,471 ) - - - - - ($ 10,687,165 ) ($ 10,687,165 ) - ( 2,698,376 ) ( 2,698,376 ) - - - - - - - - ($ 13,385,541 )	($ 6,000 ) - 1,860,371 1,860,371 - - - - - $ 1,854,371 $ 1,854,371 - 1,794,182 1,794,182 - - - - ( 189,116 ) - - - $ 3,459,437	$ 63,472,157 8,123,355 ( 3,403,403 ) 4,719,952 - - ( 4,029,736 ) ( 115,068 ) 1,422,617 $ 65,469,922 $ 65,469,922 11,496,933 ( 1,032,175 ) 10,464,758 - - ( 5,205,076 ) ( 400,000 ) - 71,063 ( 14,163 ) 13,425 $ 70,399,929

The accompanying notes are an integral part of these parent company only financial statements.

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WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Cash flows from operating activities Income before income tax Adjustments Income and expenses Depreciation Amortization Loss (gain) on financial assets at fair value through profit or loss Interest expense Interest income Dividend income Loss on disposal of investment Share of profit of subsidiaries, associates and joint ventures accounted for under the equity method Loss on disposal of property, plant and equipment Gain on lease modification Changes in assets/liabilities relating to operating activities Net changes in assets relating to operating activities Accounts receivable - related parties, net Other receivables Other receivables - related parties Prepayments Other current assets Changes in operating liabilities Notes payable Other payables Other payables - related parties Other current liabilities Other non-current liabilities Cash inflow generated from operations Interest paid Income tax paid Interest received Dividends received Net cash provided by operating activities

Notes 2021 2020 $ 11,479,069 $ 8,081,618 6(22) 173,589 43,808 6(22) 57,913 50,610 6(20) 36,834 ( 6,856 ) 6(21) 174,825 111,124 6(18) ( 86 ) ( 533 ) 6(19) ( 51,101 ) ( 22,021 ) 6(20) 11,290 17,447 6(17) ( 11,526,074 ) ( 8,049,744 ) 6(20) 28 - 6(20) ( 21 ) - ( 41,096 ) ( 18,147 ) ( 68 ) - ( 608 ) 1,839 ( 12,379 ) ( 92,709 ) 56,979 ( 59,531 ) 1,087 95 194,198 61,832 6,217 ( 1,000 ) 3,705 246 2,016 652 566,317 118,730 ( 163,700 ) ( 109,480 ) ( 3,659 ) ( 187,842 ) 86 533 5,036,864 4,696,648 5,435,908 4,518,589

(Continued)

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WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Cash flows from investing activities Acquisition of financial assets at fair value through other comprehensive income - non-current Acquisition of financial assets at fair value through profit or loss - non-current Proceeds from capital reduction of financial assets at fair value through profit or loss Capital increase in investees Acquisition of property, plant and equipment Proceeds from disposal of property, plant and equipment Increase in guarantee deposits paid Acquisition of intangible assets Proceeds from disposal of intangible assets Acquisition of investment property Net cash used in investing activities Cash flows from financing activities Principal repayment of lease liability Increase in short-term borrowings Decrease in short-term borrowings Increase in short-term notes and bills payable Decrease in short-term notes and bills payable Increase in long-term borrowings (including current portion of long-term borrowings) Decrease in long-term borrowings (including current portion of long-term borrowings) Increase in guarantee deposits received Decrease in guarantee deposits received Decrease in other payables - related parties Distribution of cash dividends Net cash (used in) provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year

Notes 2021 2020 ($ 117,237 ) ($ 1,538,015 ) ( 125,311 ) ( 26,910 ) 62,296 17,466 7(3) ( 512,373 ) ( 1,600,000 ) 6(26) ( 117,364 ) ( 5,440,649 ) - 41 - ( 2,651 ) 6(26) ( 70,192 ) ( 65,101 ) 6,362 - 6(26) ( 848,539 ) - ( 1,722,358 ) ( 8,655,819 ) 6(27) ( 19,049 ) ( 8,257 ) 6(27) 38,165,100 28,440,000 6(27) ( 37,020,100 ) ( 31,190,000 ) 6(27) 7,560,579 5,850,000 6(27) ( 7,390,697 ) ( 5,649,566 ) 6(27) 1,136,244 9,025,620 6(27) ( 494,156 ) ( 5,116 ) - 1,200 ( 300 ) - - ( 125,000 ) 6(15) ( 5,605,076 ) ( 4,144,804 ) ( 3,667,455 ) 2,194,077 46,095 ( 1,943,153 ) 40,435 1,983,588 $ 86,530$ 40,435

The accompanying notes are an integral part of these parent company only financial statements.

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WPG HOLDINGS LIMITED

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT AS OTHERWISE INDICATED)

1. HISTORY AND ORGANISATION

• (1) WPG Holdings Limited (the Company) was incorporated as a company limited by shares under the provisions of the Company Law of the Republic of China, and as a holding company of World Peace Industrial Co., Ltd. and Silicon Application Corporation by exchanging shares of common stock on November 9, 2005. The Company’s shares were listed on the Taiwan Stock Exchange (TSE) and approved by the Financial Supervisory Commission, Executive Yuan, Securities and Futures Bureau on the same date. After restructuring, Richpower Electronic Devices Co., Ltd. became the Company on January 1, 2008. The Company acquired Pernas Electronics Co., Ltd., Asian Information Technology Inc., Yosun Industrial Corp. and AECO Technology Inc. by exchanging shares of common stock on July 16, 2008, February 6, 2009, November 15, 2010 and March 1, 2012, respectively. After the Company’s organisation restructuring on January 1, 2014, World Peace Industrial Co., Ltd., Silicon Application Corp. and Yosun Industrial Corp. acquired 100% shares in AECO Technology Co., Ltd., Pernas Electronics Co., Ltd. and Richpower Electronic Devices Co., Ltd. through share exchange, and consequently, AECO Technology Co., Ltd., Pernas Electronics Co., Ltd. and Richpower Electronic Devices Co., Ltd. became indirectly owned subsidiaries. The Company originally evaluated Genuine C&C, Inc. using equity method through its subsidiary, World Peace Industrial Co., Ltd. The Company acquired partial stocks of Genuine C&C, Inc. on April 8, 2015 and completed the purchase on April 15, 2015. After the purchase, the Company and World Peace Industrial Co., Ltd. collectively held 60.5% shares of Genuine C&C, Inc. which became the Company’s directly owned subsidiary. On September 1, 2017, the stock swap between Trigold Holdings Limited (Trigold) and the shareholders who previously owned Genuine C&C, Inc. was conducted at a stock swap ratio of 1:1. On the same day, Trigold was established and began OTC trading whereas Genuine C&C, Inc. was unlisted at OTC. The Company owned 60.5% equity of Trigold after the stock swap.

• (2) The Company was organized to create the management mechanism of the group, supervise the subsidiaries, integrate the whole group and improve operational efficiency. As of December 31, 2021, the Company’s authorized capital was $25,000,000 (certain shares can be issued as preference shares, and including $500,000 reserved for employee stock option certificate, restricted stocks to employees, preferred stocks with warrants and corporate bonds with warrants), and the paid-in capital was $18,790,568 with a par value of $10 (in dollars) per share.

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2. THE DATE OF AUTHORIZATION FOR ISSUANCE OF THE PARENT COMPANY ONLY FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORIZATION

These parent company only financial statements were authorized for issuance by the Board of Directors on February 28, 2022.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

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

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

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

Note: Earlier application from January 1, 2021 is allowed by the FSC.

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

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

New standards, interpretations and amendments endorsed by the FSC effective from 2022 are as follows:

New Standards, Interpretations and Amendments Amendments to IFRS 3, ‘Reference to the conceptual framework’ Amendments to IAS 16, ‘Property, plant and equipment: proceeds before intended use’ Amendments to IAS 37, ‘Onerous contracts - cost of fulfilling a contract’ Annual improvements to IFRS Standards 2018–2020	Effective date by International Accounting Standards Board January 1, 2022 January 1, 2022 January 1, 2022 January 1, 2022

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

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

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

New Standards, Interpretations and Amendments 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, ‘Insurance contracts’ Amendments to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 - comparative information’ Amendments to IAS 1, ‘Classification of liabilities as current or non-current’ Amendments to IAS 1, ‘Disclosure of accounting policies’ Amendments to IAS 8, ‘Definition of accounting estimates’ Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’

Effective date by International Accounting Standards Board To be determined by International Accounting Standards Board January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023

The above standards and interpretations have no significant impact to the Company’s financial

condition and financial performance based on the Company’s assessment.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these parent company only financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

These parent company only financial statements are prepared by the Company in accordance with the “Rules Governing the Preparation of Financial Statements by Securities Issuers”.

• (2) Basis of preparation

• A. Except for the following item, these parent company only financial statements have been prepared under the historical cost convention:

  • (a) Financial assets at fair value through profit or loss.

  • (b) Financial assets at fair value through other comprehensive income.

  • (c) Defined benefit liabilities is recognized based on the net amount of pension fund assets, less present value of defined benefit obligation.

• B. The preparation of financial statements in conformity with International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC

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Interpretations as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 5.

• (3) Foreign currency translation

Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The parent company only financial statements are presented in New Taiwan dollars, which is the Company’s functional and presentation currency.

• A. Foreign currency transactions and balances

• (a) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise.

• (b) Monetary assets and liabilities denominated in foreign currencies at the period end are re-translated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognized in profit or loss.

• (c) Non-monetary assets and liabilities denominated in foreign currencies held at fair value through profit or loss are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in profit or loss. Non-monetary assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in other comprehensive income. However, non-monetary assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the dates of the initial transactions.

• (d) All foreign exchange gains and losses are presented in the statement of comprehensive income within other gains or losses.

• B. Translation of foreign operations

• (a) The operating results and financial position of all the Company entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows:

  • i. Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet;

  • ii. Income and expenses for each statement of comprehensive income are translated at

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average exchange rates of that period; and

     - iii. All resulting exchange differences are recognized in other comprehensive income.

  - (b) When a foreign operation partially disposed of or sold is an associate, exchange differences that were recorded in other comprehensive income are proportionately reclassified to profit or loss as part of the gain or loss on sale. In addition, if the Company retains partial interest in the former foreign associate after losing significant influence over the former foreign associate, such transactions should be accounted for as disposal of all interest in these foreign operations.

  - (c) When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, if the Company retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in these foreign operations.

  - (d) Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing exchange rates at the balance sheet date.

• (4) Classification of current and non-current items

• A. Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets:

  • (a) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle;

  • (b) Assets held mainly for trading purposes;

  • (c) Assets that are expected to be realized within twelve months from the balance sheet date;

  • (d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than twelve months after the balance sheet date.

• B. Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities:

  • (a) Liabilities that are expected to be paid off within the normal operating cycle;

  • (b) Liabilities arising mainly from trading activities;

  • (c) Liabilities that are to be paid off within twelve months from the balance sheet date;

  • (d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date.

• (5) Cash and cash equivalents

Cash equivalents refer to short-term highly liquid investments that are readily convertible to

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known amount of cash and subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitment in operations are classified as cash equivalents.

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

• A. Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income.

• B. On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using trade date accounting.

• C. At initial recognition, the Company measures the financial assets at fair value and recognizes the transaction costs in profit or loss. The Company subsequently measures the financial assets at fair value, and recognizes the gain or loss in profit or loss.

• D. The Company recognizes the dividend income when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Company and the amount of the dividend can be measured reliably.

• (7) Financial assets at fair value through other comprehensive income

• A. Financial assets at fair value through other comprehensive income comprise equity securities which are not held for trading, and for which the Company has made an irrevocable election at initial recognition to recognize changes in fair value in other comprehensive income.

• B. On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognized and derecognized using trade date accounting.

• C. At initial recognition, the Company measures the financial assets at fair value plus transaction costs. The Company subsequently measures the financial assets at fair value. The changes in fair value of equity investments that were recognized in other comprehensive income are reclassified to retained earnings and are not reclassified to profit or loss following the derecognition of the investment. Dividends are recognized as revenue when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Company and the amount of the dividend can be measured reliably.

• (8) Accounts and notes receivable

• A. Accounts and notes receivable entitle the Company a legal right to receive consideration in exchange for transferred goods or rendered services.

• B. The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

• (9) Impairment of financial assets

• For financial assets at amortized cost including accounts and notes receivable that have a significant financing component, at each reporting date, the Company recognizes the

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impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable that do not contain a significant financing component, the Company recognizes the impairment provision for lifetime ECLs.

• (10) Derecognition of financial assets

The Company derecognizes a financial asset when one of the following conditions is met:

• A. The contractual rights to receive cash flows from the financial asset expire.

• B. The contractual rights to receive cash flows from the financial asset have been transferred and the Company has transferred substantially all risks and rewards of ownership of the financial asset.

• C. The contractual rights to receive cash flows from the financial asset have been transferred and the Company has not retained control of the financial asset.

• (11) Leasing arrangements (lessor) operating leases

• Lease income from an operating lease (net of any incentives given to the lessee) is recognized in profit or loss on a straight-line basis over the lease term.

• (12) Investments accounted for under the equity method / subsidiaries

• A. Subsidiaries are all entities (including structured entities) controlled by the Company. The Company controls an entity when the Company is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.

• B. Unrealized profit (loss) arising from the transactions between the Company and subsidiaries have been offset.

• C. The Company’s share of its associates’ post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income. When the Company’s share of losses in a subsidiary equals or exceeds its interest in the subsidiary, the Company continues to recognize losses proportionate to its ownership.

• D. Pursuant to the “Rules Governing the Preparation of Financial Statements by Securities Issuers,” profit (loss) of the current period and other comprehensive income in the parent company only financial statements shall equal to the amount attributable to owners of the parent in the consolidated financial statements. Owners’ equity in the parent company only financial statements shall equal to equity attributable to owners of the parent in the consolidated financial statements.

• (13) Property, plant and equipment

• A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred

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during the construction period are capitalized.

• B. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred.

• C. Land is not depreciated. Other property, plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately.

• D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows:

• Buildings and structures 3 ~ 50 years Office equipment 2 ~ 25 years Leasehold improvements 3 years

(14) Leasing arrangements (lessee) - right-of-use assets / lease liabilities

• A. Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Company. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term.

• B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of the following:

• (a) Fixed payments, less any lease incentives receivable;

• (b) Amounts expected to be payable by the lessee under residual value guarantees;

• (c) The exercise price of a purchase option, if the lessee is reasonably certain to exercise that option; and

• (d) Payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option.

The Company subsequently measures the lease liability at amortized cost using the

~22~

interest method and recognizes interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications.

• C. At the commencement date, the right-of-use asset is stated at cost comprising the following:

• (a) The amount of the initial measurement of lease liability;

• (b) Any lease payments made at or before the commencement date;

• (c) Any initial direct costs incurred by the lessee; and

• (d) An estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.

The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset.

• (15) Investment property

An investment property is stated initially at its cost and measured subsequently using the cost model. Except for land, investment property is depreciated on a straight-line basis over its estimated useful life of 37~50 years.

• (16) Intangible assets

• Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 3 years.

• (17) Impairment of non-financial assets

• The Company assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. Except for goodwill, when the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized.

(18) Borrowings

• A. Borrowings comprise long-term and short-term bank borrowings. Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period

~23~

of the borrowings using the effective interest method.

• B. Fees paid on the establishment of loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facility to which it relates.

(19) Notes and accounts payable

• A. Accounts payable are liabilities for purchases of services and notes payable are those resulting from operating and non-operating activities.

• B. The short-term notes and accounts payable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

(20) Derecognition of financial liabilities

• A financial liability is derecognized when the obligation under the liability specified in the contract is discharged or cancelled or expires.

• (21) Offsetting financial instruments

Financial assets and liabilities are offset and reported in the net amount in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.

• (22) Employee benefits

• A. Short-term employee benefits

Short - term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognized as expenses in that period when the employees render service.

• B. Pensions

• (a) Defined contribution plan

For defined contribution plan, the contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments.

• (b) Defined benefit plan

• i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Company in current period or prior periods. The liability recognized in the balance sheet in respect of defined benefit pension plan is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to

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discount is determined by using interest rates of government bonds at the balance sheet date of a currency and term consistent with currency and term of the employment benefit obligation.

     - ii. Remeasurement arising on defined benefit plan is recognized in other comprehensive income in the period in which they arise and is recorded as retained earnings.

• C. Employees’ compensation and directors’ remuneration

  • Employees’ compensation and directors’ remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates. If employee compensation is distributed by shares, the Company calculates the number of shares based on the closing price at the previous day of the board meeting resolution.

• (23) Income tax

• A. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity.

• B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional tax is levied on the unappropriated retained earnings and is recorded as income tax expense in the year the stockholders resolve to retain the earnings.

• C. Deferred tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred tax is not accounted for if it arises from initial recognition of goodwill or of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realized or the deferred tax liability is settled.

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• D. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. At each balance sheet date, unrecognized and recognized deferred income tax assets are reassessed.

• E. Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously.

• (24) Share capital

• Ordinary shares are classified as equity. The classification of preference shares is determined according to the special rights attached to preference shares based on the substance of the contract and the definition of financial liabilities and equity instruments. Preference shares are classified as liabilities when they have the basic characteristics of financial liabilities; otherwise, they are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.

• (25) Dividends

• Dividends are recorded in the Company’s financial statements in the period in which they are resolved by the Company’s shareholders. Cash dividends are recorded as liabilities; stock dividends are recorded as stock dividends to be distributed and are reclassified to ordinary shares on the effective date of new shares issuance.

(26) Revenue recognition

• A. The Company’s main business is to manage investees. When services rendered can be reasonably estimated, revenue is recognized by reference to the stage of completion at the balance sheet date.

• B. When services rendered cannot be reasonably estimated, possibility of cost recovery is considered when recognizing revenue. If it is possible to recover the cost incurred, the Company shall recognize revenue to the extent of the estimated recoverable cost that has been incurred; if it is not possible to recover the cost incurred, the Company shall not recognize revenue and shall recognize costs incurred as expense during the period.

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

The preparation of these parent company only financial statements requires management to make critical judgements in applying the Company’s accounting policies and make critical assumptions

~26~

and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. The above information is addressed below:

• (1) Critical judgements in applying the Company’s accounting policies

• None.

(2) Critical accounting estimates and assumptions

Impairment assessment of investments accounted for under the equity method

The Company assesses the impairment of an investment accounted for under the equity method as soon as there is any indication that it might have been impaired and its carrying amount cannot be recoverable. The Company assesses the recoverable amounts of an investment accounted for under the equity method based on the present value of expected cash dividends receivable from the investee and expected future cash flows from the disposal of the investee, and analyses the reasonableness of related assumptions.

6. DETAILS OF SIGNIFICANT ACCOUNTS

• (1) Cash and cash equivalents

Checking accounts deposits Demand deposits Foreign currency deposits	December 31, 2021 $ 43 42,101 44,386 $ 86,530	December 31, 2020 $ 43 21,884 18,508 $ 40,435

• A. The Company associates with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

• B. No cash and cash equivalents were pledged to others.

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

Items Non-current items: Financial assets mandatorily measured at fair value through profit or loss Listed stocks Unlisted stocks Valuation adjustment (	December 31, 2021 $ 85,347 564,612 649,959 12,863) $ 637,096	December 31, 2020 $ 85,347 501,597 586,944 23,971 $ 610,915

• A. Amounts recognized in profit (loss) in relation to financial assets at fair value through profit or loss for the years ended December 31, 2021 and 2020 were ($36,834) and $6,856, respectively.

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• B. The Company has no financial assets at fair value through profit or loss pledged to others as collateral.

• C. Information relating to financial assets at fair value through profit or loss is provided in Note 12(3).

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

Items Non-current items: Equity instruments Listed stocks Valuation adjustment	December 31, 2021 $ 1,655,252 1,115,329 $ 2,770,581	December 31, 2020 $ 1,538,015 56,066 $ 1,594,081

• A. The Company has elected to classify equity investments that are considered to be strategic investments as financial assets at fair value through other comprehensive income. The fair value of such investments amounted to $2,770,581 and $1,594,081 as at December 31, 2021 and 2020, respectively.

• B. Amounts recognized in profit or loss and other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below:

Financial assets at fair value through other comprehensive income Fair value change recognized in other comprehensive income	Years ended December 31,	Years ended December 31,
	2021 $ 1,059,263	2020
		$ 56,066

• C. As at December 31, 2021 and 2020, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at fair value through other comprehensive income held by the Company amounted to $1,655,252 and $1,538,015, respectively.

• D. The Company has no financial assets at fair value through other comprehensive income pledged to others as collateral.

• E. Information relating to credit risk of financial assets at fair value through other comprehensive income is provided in Note 12(2).

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(4) Investments accounted for under the equity method

WT Microelectronics Co., Ltd. (WT) World Peace Industrial Co., Ltd. Yosun Industrial Corp. Silicon Application Corp. Asian Information Technology Inc. WPG International (CI) Limited WPG Investment Co., Ltd. Trigold Holdings Ltd. WPG Korea Co., Ltd. WPG Electronics Ltd. WPG EMEA B.V.	December 31, 2021 $ 12,856,281 25,979,230 12,023,438 7,358,195 5,861,122 7,352,593 2,116,732 1,218,447 584,238 46,361 117,116 $ 75,513,753	December 31, 2020 $ 11,365,951 24,925,013 11,919,185 7,288,058 5,702,692 5,846,935 2,094,595 811,453 470,660 60,308 - $ 70,484,850

A. The basic information on the associate that is material to the Company is as follows:

Company name WT	Principal place of business Taiwan	Shareholding ratio December 31, 2021 December 31, 2020 22.06% 22.47%	Nature of relationship Holding at least 20% of the voting rights	Method of measurement
		December 31, 2021 22.06%
				Equity method

The summarized financial information of the associate that is material to the Company is as follows:

Balance sheet

follows: Balance sheet
		WT
	December 31, 2021		December 31, 2020
Current assets	$ 149,136,255		$ 111,091,657
Non-current assets	23,847,346		19,744,555
Current liabilities	( 110,582,313)		( 82,612,742)
Non-current liabilities	( 8,906,666)		( 2,280,475)
Total net assets	$ 53,494,622		$ 45,942,995
Adjustments on fair value of other intangible
and tangible assets	91,009		56,428
Total net assets after adjustments	$ 53,585,631		$ 45,999,423
		WT
	December 31, 2021		December 31, 2020
Share in associate’s net assets	$ 11,769,110		$ 10,278,780
Goodwill (Note)	1,087,171		1,087,171
Carrying amount of the associate	$ 12,856,281		$ 11,365,951

Note: In February 2020, the Group held 29.9% equity interest in WT. However, WT increased its capital by issuing new shares in order to exchange shares with

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ASMedia Technology Inc., and the effective date for this share exchange was set on April 21, 2020, and the convertible bonds WT issued were converted to common stock. As the Company did not subscribe to the capital increase proportionately to its equity interest and WT issued employees’ stock option certificate and purchased treasury shares, the Company’s shareholding ratio of WT decreased to 22.06%, and its capital reserve decreased by $137,660. The Company obtained purchase price allocation report issued by independent appraisals firm for goodwill which arose from acquiring the company’s equity interests.

Statement of comprehensive income

Statement of comprehensive income
		WT
	Years ended December 31,
	2021		2020
Revenue	$ 447,896,117		$ 353,152,195
Profit for the year from continuing
operations	7,662,868		3,621,190
Other comprehensive income, net of tax	2,139,842		6,569,424
Total comprehensive income for the year	$ 9,802,710		$ 10,190,614
Dividends received from associates	$ 567,230		$ 369,904
The fair value of the Company’s material	associate with quoted market price is as follows:
	December 31, 2021		December 31, 2020
WT Microelectronics Co., Ltd.	$ 13,017,585		$ 7,137,533

• B. The fair value of the Company’s material associate with quoted market price is as follows:

• C. There was no impairment on investments accounted for under the equity method for the years ended December 31, 2021 and 2020.

• D. The Company is the single largest shareholder of WT with a 22.06% equity interest. Given the participation extent of other shareholders in the shareholders’ meeting and record of voting rights for major proposals, which indicate that the Company has no current ability to direct the relevant activities of WT, the Company has no control, but only has significant influence, over the investee.

• E. Details of the Company’s subsidiaries are provided in Note 4(3) in the Company’s 2021 consolidated financial statements.

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(5) Property, plant and equipment

Cost At January 1, 2021 Additions Disposals Transfer (Note) At December 31, 2021 Accumulated depreciation At January 1, 2021 Depreciation charge Disposals At December 31, 2021 Closing net book amount as at December 31, 2021	Land $ 4,306,130 - - - $ 4,306,130 $ - - - $- $ 4,306,130	Buildings and structures Office equipment $ 2,489,628 $ 238,122 37,150 30,950 - ( 213) 1,098 ( 13,922) $ 2,527,876 $ 254,937 $ 17,752 $ 84,591 116,384 35,144 - ( 185) $ 134,136 $ 119,550 $ 2,393,740 $ 135,387	Leasehold improvements $ 1,046 - - - $ 1,046 $ 1,033 13 - $ 1,046 $-	Construction in progress and equipment to be tested Total $ - $ 7,034,926 38,209 106,309 - ( 213) - ( 12,824) $ 38,209 $ 7,128,198 $ - $ 103,376 - 151,541 - ( 185) $- $ 254,732 $ 38,209 $ 6,873,466

Note: Property, plant and equipment amounting to $1,176 and $11,648 were transferred to intangible assets and prepayments, respectively.

~31~

Cost At January 1, 2020 Additions Disposals Transfer At December 31, 2020 Accumulated depreciation At January 1, 2020 Depreciation charge Disposals At December 31, 2020 Closing net book amount as at December 31, 2020	Land $ - 10,093 - 4,296,037 $ 4,306,130 $ - - - $- $ 4,306,130	Buildings and structures Office equipment Leasehold improvements $ - $ 104,365 $ 15,506 20,256 107,254 - - ( 15,215) ( 14,460) 2,469,372 41,718 - ( $ 2,489,628 $ 238,122 $ 1,046 $ - $ 88,034 $ 14,983 17,752 11,731 510 - ( 15,174) ( 14,460) $ 17,752 $ 84,591 $ 1,033 $ 2,471,876 $ 153,531 $ 13	Construction in progress and equipment to be tested Total $ 1,410,680 $ 1,530,551 5,396,447 5,534,050 - ( 29,675) 6,807,127) - $- $ 7,034,926 $ - $ 103,017 - 29,993 - ( 29,634) $- $ 103,376 $- $ 6,931,550

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• A. Amount of borrowing costs capitalized as part of property, plant and equipment and the range of the interest rates for such capitalization are as follows:

Amount capitalized Range of the interest rates for capitalization	Years ended December 31,	Years ended December 31,
	2021 $ 20 0.94%	2020
		$ 30,812
		0.96%~1.09%

• B. Information on property, plant and equipment that were pledged to others as collateral is provided in Note 8.

(6) Leasing arrangements-lessee

• A. The Company leases various assets including business vehicles, multifunction printers, engine room and parking space. Rental contracts are made for periods of 2 to 25 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.

• B. The carrying amounts of right-of-use assets are as follows:

Cost At January 1, 2021 Additions At December 31, 2021 Accumulated depreciation At January 1, 2021 Depreciation charge At December 31, 2021 Closing net book amount as at December 31, 2021 Cost At January 1, 2020 Additions At December 31, 2020 Accumulated depreciation At January 1, 2020 Depreciation charge At December 31, 2020 Closing net book amount as at December 31 2020	Transportation equipment (Business vehicles) $ 6,206 7,739 $ 13,945 $ 4,062 3,021 $ 7,083 $ 6,862 Transportation equipment (Business vehicles) $ 6,206 - $ 6,206 $ 2,031 2,031 $ 4,062 $ 2,144	Office equipment (multifunction printers and engine room) $ 16,656 60,207 $ 76,863 $ 10,024 8,019 $ 18,043 $ 58,820 Office equipment (multifunction printers and engine room) $ 16,656 - $ 16,656 $ 5,012 5,012 $ 10,024 $ 6,632	Other (parking space) $ 15,584 - $ 15,584 $ 1,299 5,194 $ 6,493 $ 9,091 Other (parking space) $ - 15,584 $ 15,584 $ - 1,299 $ 1,299 $ 14,285	Total $ 38,446 67,946 $ 106,392 $ 15,385 16,234 $ 31,619 $ 74,773 Total $ 22,862 15,584 $ 38,446 $ 7,043 8,342 $ 15,385 $ 23,061

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• C. For the years ended December 31, 2021 and 2020, the additions to right-of-use assets were $67,946 and $15,584, respectively.

• D. Information on profit or loss in relation to lease contracts is as follows:

Items affecting profit or loss Interest expense on lease liabilities Expense on short-term lease contracts	Year ended December 31, 2021 December 31, 2020 $ 1,112 $ 310 40 139
	December 31, 2021 $ 1,112 40

• E. For the years ended December 31, 2021 and 2020, the Company’s total cash outflow for leases were $20,201 and $8,706, respectively.

• (7) Investment property

Cost At January 1, 2021 Additions At December 31, 2021 Accumulated depreciation At January 1, 2021 Depreciation charge At December 31, 2021 Closing net book amount as at December 31, 2021 Cost At January 1, 2020 Additions At December 31, 2020 Accumulated depreciation At January 1, 2020 Depreciation charge At December 31, 2020 Closing net book amount as at December 31 2020	Land $ 541,428 796,191 $ 1,337,619 $ - - $- $ 1,337,619 Land $ 541,428 - $ 541,428 $ - - $- $ 541,428	Buildings and structures $ 213,511 52,348 $ 265,859 $ 50,607 5,814 $ 56,421 $ 209,438 Buildings and structures $ 213,511 - $ 213,511 $ 45,134 5,473 $ 50,607 $ 162,904	Total $ 754,939 848,539 $ 1,603,478 $ 50,607 5,814 $ 56,421 $ 1,547,057 Total $ 754,939 - $ 754,939 $ 45,134 5,473 $ 50,607 $ 704,332

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

Rental income from the investment property (shown as “other income”) Direct operating expenses arising from the investment property that generated rental income during the year	Years ended December 31,	Years ended December 31,
	2021 $ 19,171 $ 11,782	2020
		$ 19,171
		$ 9,217

• B. The fair value of the investment property held by the Company as at December 31, 2021 and 2020 was $1,776,530 and $915,300, respectively. The fair value as of December 31, 2021 and 2020 was based on independent appraisers’ valuation, which was made using comparative method, weighted income approach and cost method. Comparison mehod is to compare the valuation target with similar property which is traded around the valuation period. Comparison method is categorized within Level 3 in the fair value hierarchy. Cost methold is to calculate the fair value based on the price standard of Bulletin No. 4 issued by the National Federation of Real Estate Appraisers of the Republic of China. Valuations were made using the income approach with key assumptions as follows:

Discount rate Growth rate Gross margin Capitalization rate	December 31, 2021 2.1%~2.2% - 1.19%~3.17% 1.22%	December 31, 2020 2.1%~2.2% - 1.19%~3.17% Not applicable

• C. There is no impairment loss on investment property.

• D. For investment property pledged for guarantee, please refer to Note 8.

• E. All of the Company’s investment property are leased to subsidiaries. The leasing period is from March 2012 to March 2022. Except for the aforementioned leasing transactions, there was no similar transactions to compare with. The prices and terms are determined in accordance with mutual agreement. Rent is collected monthly.

• (8) Intangible assets

Intangible assets
	Software
	2021		2020
Cost
At January 1	$ 270,263	$	140,969
Additions	25,647		144,764
Disposals	( 6,362)	(	15,470)
Transfer (Note)	1,176		-
At December 31	$ 290,724	$	270,263

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Accumulated amortization At January 1 Amortization charge Disposals At December 31 At December 31 Closing net book amount as at December 31	Software 2021 2020 $ 160,690 $ 125,550 57,913 50,610 - ( 15,470) $ 218,603 $ 160,690 $ 72,121 $ 109,573
	2021 $ 160,690 57,913 - ( $ 218,603 $ 72,121

Note: Property, plant and equipment amounting to $1,176 was transferred to intangible assets. The details of amortization charge are as follows:

	The details of amortization charge are as follows:
(9)	Operating costs Short-term borrowings Type of borrowings Unsecured borrowings Interest rate range	Years ended December 31,
		2021 $ 57,913 December 31, 2021 $ 5,595,000 0.84%~1.1%	2020
			$ 50,610
			December 31, 2020
			$ 4,450,000
			0.89%~1.1%

There was no collateral pledged for all types of short-term borrowings for all periods.

(10) Short-term notes and bills payable

Commercial papers payable Less: Unamortized discount ( Annual interest rates	December 31, 2021 $ 1,370,000 697) ( $ 1,369,303 0.24%~0.76%	December 31, 2020 $ 1,200,000 579) $ 1,199,421 0.23%~0.8%

The above mentioned notes and bills payable are guaranteed by financial institutions.

- (11) Long term borrowings

Type Secured bank borrowings (Notes 1 and 4) Unsecured bank borrowings (Notes 2 and 3) Less: Current portion of long-term loan (Shown as other ‘current liabilities’)	Period 2020/03/31~ 2041/08/26 2020/03/10~ 2026/12/30 (	December 31, 2021 $ 6,232,000 3,430,592 105,096) ( $ 9,557,496 1.15%~1.43%	December 31, 2020 $ 5,560,000 3,460,504 90,858) $ 8,929,646 1.15%~1.43%

Note 1: (a) The Company had entered into a long-term agreement for twenty years with a financial institution. The pledged assets are the Nangang new buildings with a

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grace period of three years. The principal should be repaid in equal monthly installments starting from April 2023.

• (b) The interest rate is the index interest rate plus 0.34% from the borrowing day to March 31, 2022, and from March 31, 2022 onwards, the interest rate is the index rate plus 0.45%. Details of collateral for the long-term borrowings are provided in Note 8.

• Note 2: The Company had entered into a long-term agreement for three years with a financial institution. The borrowing is payable in full at maturity in March 2023. The fixed interest rate is 1.43% from the borrowing day to March 10, 2022, and subsequently, the interest rate shall be the index interest rate plus 0.68% every three months from March 10, 2022.

• Note 3: The Company had entered into a mid-term agreement for five years with a financial institution. The interest rate shall be the index interest rate plus 0.45% from the borrowing day. The principal should be repaid in equal monthly installments starting from October 2020.

• Note 4: (a) The Company had entered into a long-term agreement for twenty years with a financial institution. The pledged assets are the Taoyuan plants with a grace period of three years. The principal shall be repaid in equal monthly installments starting from September 2024.

• (b) The interest rate is the index interest rate plus 0.34% from the borrowing day to August 26, 2023, and from August 26, 2023 onwards, the interest rate shall be the index rate plus 0.45%. Details of collateral for the long-term borrowings are provided in Note 8.

(12) Pensions

A. Defined benefit plan

• (a) The Company has a defined benefit pension plan in accordance with the Labor Standards Law, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is not enough to pay the pension calculated by

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the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make contribution for the deficit by next March. Effective January 1, 2010, the Company has funded defined benefit pension plan in accordance with the “Regulations on pensions of managers”, covering all managers appointed by the Company. Under the defined benefit pension plan, one unit is accrued for each year of service, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the remuneration per unit ratified during the appointed period.

(b) The amounts recognized in the balance sheet are as follows:

			December 31, 2021	December 31, 2021	December 31, 2021		December 31, 2020
	Present value of defined benefit
	obligation		$		77,868		$ 58,392
	Fair value of plan assets		(		18,117)	( 16,801)
	Net defined benefit liability (shown as
	‘other non-current liabilities’)		$		59,751		$ 41,591
	Movements in net defined	benefit liability are as		follows:
		Present value
			of defined		Fair value		Net defined
		benefit obligation		of plan assets			benefit liability
	Year ended December 31,
	2021
	Balance at January 1	$	58,392	($ 16,801)			$ 41,591
	Current service cost		2,910		-		2,910
	Interest expense (income)		175	(	50)		125
			61,477	(	16,851)		44,626
	Remeasurements:
	Return on plan assets		-	(	247)		( 247)
	Change in demographic
	assumptions		39		-		39
	Change in financial
	assumptions	(	4,516)		-		( 4,516)
	Experience adjustments		20,868		-		20,868
			16,391	(	247)		16,144
	Pension fund contribution		-	(	1,019)		( 1,019)
	Balance at December 31	$	77,868	($ 18,117)			$ 59,751

• (c) Movements in net defined benefit liability are as follows:

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Year ended December 31, 2020 Balance at January 1 Current service cost Interest expense (income) Remeasurements: Return on plan assets Change in financial assumptions Experience adjustments Pension fund contribution Balance at December 31	Present value of defined benefit obligation Fair value of plan assets Net defined benefit liability $ 52,269 ($ 15,247) $ 37,022 1,348 - 1,348 366 ( 106) 260 53,983 ( 15,353) 38,630 - ( 495) ( 495) 3,465 - 3,465 944 - 944 4,409 ( 495) 3,914 - ( 953) ( 953) $ 58,392 ($ 16,801) $ 41,591

(d) The Bank of Taiwan was commissioned to manage the Fund of the Company’s defined benefit pension plan in accordance with the Fund’s annual investment and utilisation plan and the “Regulations for Revenues, Expenditures, Safeguard and Utilisation of the Labor Retirement Fund” (Article 6: The scope of utilisation for the Fund includes deposit in domestic or foreign financial institutions, investment in domestic or foreign listed, over-the-counter, or private placement equity securities, investment in domestic or foreign real estate securitization products, etc.). With regard to the utilisation of the Fund, its minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued from two-year time deposits with the interest rates offered by local banks. If the earnings is less than aforementioned rates, government shall make payment for the deficit after being authorized by the Regulator. The Company has no right to participate in managing and operating that fund, hence the Company is unable to disclose the classification of plan asset fair value in accordance with IAS 19 paragraph 142. The composition of fair value of plan assets as of December 31, 2021 and 2020 is given in the Annual Labor Retirement Fund Utilisation Report announced by the government.

• (e) The principal actuarial assumptions used were as follows:

Discount rate Future salary increases	Years ended December 31,	Years ended December 31,
	2021 0.70% 3.00%	2020
		0.30%
		3.00%

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Assumptions regarding future mortality experience are set based on actuarial advice in accordance with published statistics and experience based on the 6[th] Taiwan Standard Ordinary Experience Mortality Table.

Because the main actuarial assumption changed, the present value of defined benefit obligation is affected. The analysis was as follows:

December 31, 2021 Effect on present value of defined benefit obligation ( December 31, 2020 Effect on present value of defined benefit obligation (	Discount rate Increase 1% Decrease 1% $ 10,736) $ 11,084 $ 8,752) $ 9,056	Future salary increases Increase 1% Decrease 1% $ 7,836 ($ 7,640) $ 6,232 ($ 6,068)
	Increase 1% $ 10,736) $ 8,752)	Increase 1% $ 7,836 ( $ 6,232 (

The sensitivity analysis above was arrived at based on one assumption which changed while the other conditions remain unchanged. In practice, more than one assumption may change all at once. The method of analysing sensitivity and the method of calculating net pension liability in the balance sheet are the same. The methods and types of assumptions used in preparing the sensitivity analysis did not change compared to the previous period.

• (f) Expected contributions to the defined benefit pension plan of the Company for the year ending December 31, 2022 amount to $1,028.

• (g) As of December 31, 2021, the weighted average duration of that retirement plan is 9 years.

B. Defined contribution plan

  - (a) Effective July 1, 2005, the Company has established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality.  Under the New Plan, the Company contributes monthly an amount based on not less than 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment.

  - (b) The pension costs of the Company under the defined contribution pension plan for the years ended December 31, 2021 and 2020 were $10,920 and $9,192, respectively.

• (13) Share capital

• A. The Company’s authorized capital was $25,000,000, of which certain shares can be issued as preference shares. The above authorized capital include $500,000 reserved for employee

~40~

stock option certificate, restricted stocks to employees, convertible preferred stock and convertible bonds. As of December 31, 2021, the paid-in capital was $18,790,568 with a par value of $10 (in dollars) per share. All proceeds from shares issued have been collected.

• B. Movements in the number of the Company’s ordinary shares outstanding (in thousands of shares) for the years ended December 31, 2021 and 2020 are as follows:

2021 2020 At January 1 and December 31 1,679,057 1,679,057

• C. On June 28, 2019, the Board of Directors resolved to increase its capital by issuing 200 million shares of Class A preferred stocks at the price of $50 (in dollars) per share with the effective date set on September 18, 2019 for repayment of borrowings to financial institutions and strengthening the Company’s working capital. The registration of issuance has been completed on October 3, 2019. The rights and obligations of the issuance are as follows:

• (a) Expiration date: The Company’s Class A preferred stocks are perpetual but all or certain parts are callable at any time from the next day of five years after issuance at the actual issue price.

• (b) Dividends: Dividends are calculated at 4% (five-year IRS rate: 0.605%+3.395%) per annum based on the issue price per share. The five-year IRS rate will be reset on the next business day of five years since issuance and every subsequent five years and the pricing effective date for rate reset is two Taipei financial industry business days prior to the IRS rate reset date. The rate index, five-year IRS rate, is the arithmetic mean of five-year IRS rates appearing on Reuters pages “TAIFXIRS” and “COSMOS3” at 11:00 a.m. (Taipei time) on the relevant pricing effective date of rate reset. If such rate cannot be obtained, the Company will determine the rate based on the reasonable market price with good faith.

• (c) Dividend distribution: Dividends are distributed once per year in the form of cash. The current year’s earnings, if any, shall first be used to pay all taxes and offset prior years’ operating losses and then shall be set aside as legal reserve in accordance with the Articles of Incorporation and set aside as or reversed special reserve in accordance with the Articles of Incorporation or regulations of regulatory authority. The remaining amount, if any, shall be preferentially distributed as dividends of Class A preferred stocks.

The Company has discretion in dividend distribution of Class A preferred stocks. The Company could choose not to distribute dividends of preferred stocks when resolved by the stockholders, which would not be able to lead to default if the Company has no or has insufficient current year’s earnings for distribution or has other necessary considerations. In addition, the amounts of undistributed dividends or insufficient

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distributed dividends will not become deferred payments in future years when the Company has earnings.

• (d) Excess dividend distribution: Besides the aforementioned dividends, the stockholders of Class A preferred stocks could not participate in the distribution of cash and capitalized assets for common stocks derived from earnings and capital surplus.

• (e) Residual property distribution: The stockholders of Class A preferred stocks have priority over stockholders of common stocks in distributing the Company’s residual property but the limit is the amount calculated by shares of outstanding preferred stocks issued and the issue price when distributing.

• (f) Right to vote and be elected: The stockholders of Class A preferred stocks have no right to vote and be elected in the stockholders’ meeting of the Company but have right to vote in the stockholders’ meeting for stockholders of Class A preferred stocks only and stockholders’ meeting regarding unfavourable matters to rights and obligations of stockholders of Class A preferred stocks.

• (g) Conversion to common stocks: Class A preferred stocks could not be converted to common stocks and the stockholders of Class A preferred stocks could not request the Company to retire the preferred stocks they held.

• (h) The preemptive rights for stockholders of Class A preferred stocks are the same as of common stocks when the Company increases its capital by issuing new shares.

• D. On September 18, 2020, the Board of Directors of the Company resolved to increase its capital by issuing series B preference shares, and the issuing price is tentatively set at NT$50 per share, and the expected total issuance amounted to $5,000,000. The capital increase was approved by the FSC on October 21, 2020. However, in consideration of preference shares’ capital market and the Company’s overall maximum benefits, the Board of Directors of WPG Holdings Limited resolved to revoke and cancel the proposed capital increase of series B preference shares. The cancellation was approved by the FSC on April 6, 2021.

(14) Capital surplus

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

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B. Details of capital surplus - stock options are as follows:

January 1 Changes in equity of associates and joint ventures accounted for under equity method Changes in ownership interest in subsidiaries December 31 January 1 Changes in equity of associates and joint ventures accounted for under equity method December 31			2021 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $1,421,202 $28,848,733 - - ( 137,660) ( 137,660) - 13,425 - 13,425 $ 45,177 $ 13,856 $1,283,542 $28,724,498 2020 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $ 28,767 $27,456,298 - - 1,392,435 1,392,435 $ 45,177 $ 431 $1,421,202 $28,848,733	2021 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $1,421,202 $28,848,733 - - ( 137,660) ( 137,660) - 13,425 - 13,425 $ 45,177 $ 13,856 $1,283,542 $28,724,498 2020 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $ 28,767 $27,456,298 - - 1,392,435 1,392,435 $ 45,177 $ 431 $1,421,202 $28,848,733	2021 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $1,421,202 $28,848,733 - - ( 137,660) ( 137,660) - 13,425 - 13,425 $ 45,177 $ 13,856 $1,283,542 $28,724,498 2020 Treasury share Recognized changes in subsidiaries’ Changes in associates’ transaction equity net equity Total $ 45,177 $ 431 $ 28,767 $27,456,298 - - 1,392,435 1,392,435 $ 45,177 $ 431 $1,421,202 $28,848,733
	Common stock share premium $ 19,387,285 - - $ 19,387,285	Preferred stock share premium $7,994,638 - - $7,994,638
	Common stock share premium $ 19,387,285 - $ 19,387,285	Preferred stock share premium $7,994,638 - $7,994,638	Treasury share transaction $ 45,177 - $ 45,177	Recognized changes in subsidiaries’ equity $ 431 - $ 431	Changes in associates’ net equity $ 28,767 1,392,435 $1,421,202

(15) Retained earnings

• A. Under the Company’s amended Articles of Incorporation, the current year’s earnings, if any, shall be used to set aside as legal reserve, and set aside as special reserve in accordance with Article 41 of Securities and Exchange Act. The remainder, if any, to be appropriated shall be proposed by the Board of Directors. If cash dividends are distributed, they shall account for at least 20% of the total dividends distributed.

• Employees of the Company’s subsidiaries are entitled to receive the distribution of earnings. The terms shall be defined by the Board of Directors.

• B. Legal reserve can only be used to cover accumulated losses or issue new shares or cash to shareholders in proportion to their share ownership, provided that the balance of the reserve exceeds 25% of the Company’s paid-in capital.

• C. In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When debit balance on other equity items is reversed subsequently, the reversed amount could be included in the distributable earnings.

• D. The appropriations of 2020 earnings had been resolved after meeting the statutory voting threshold via the electronic voting platform during the shareholders’ meeting and by the shareholders at their meeting on June 20, 2021 and August 3, 2021, respectively. Also , the

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appropriations of 2019 earnings had been resolved at the shareholders’ meeting on June 24, 2020. Details are summarized below:

Legal reserve Provision for special reserve Cash dividends Cash dividends of preference stock		For the years ended December 31, 2020 2019 Dividend per share Dividend per share (in dollars) Amount (in dollars) $ - $ 646,344 $ - - 2,818,012 - 3.10 4,029,736 2.40 2.00 115,068 0.58 $ 7,609,160	For the years ended December 31, 2020 2019 Dividend per share Dividend per share (in dollars) Amount (in dollars) $ - $ 646,344 $ - - 2,818,012 - 3.10 4,029,736 2.40 2.00 115,068 0.58 $ 7,609,160	For the years ended December 31, 2020 2019 Dividend per share Dividend per share (in dollars) Amount (in dollars) $ - $ 646,344 $ - - 2,818,012 - 3.10 4,029,736 2.40 2.00 115,068 0.58 $ 7,609,160
		2020 Dividend per share (in dollars) $ - - 3.10 2.00
	Amount $ 816,223 3,412,100 5,205,076 400,000 $ 9,833,399		Amount $ 646,344 2,818,012 4,029,736 115,068 $ 7,609,160
				$ - - 2.40 0.58

The appropriations of 2020 earnings which had been resolved after meeting the statutory voting threshold via the electronic voting platform during the shareholders’ meeting and by the shareholders at their meeting and the appropriations of 2019 earnings which had been resolved by the shareholders were in line with the appropriations resolved by the Board of Directors.

• E. As of February 28, 2022, the appropriation of earnings for the year ended December 31, 2021 has not yet been proposed by the Board of Directors and resolved by the shareholders.

• F. For the information relating to employees’ compensation and directors’ remuneration, please refer to Note 6(23).

(16) Other equity items

                     2021

Other equity items					2021
		Investment
	measured at fair
	value through other
		comprehensive			Currency
		income			translation			Total
At January 1	$	1,854,371		($	10,687,165)		($	8,832,794)
Revaluation-gross		1,059,263				-		1,059,263
Revaluation-subsidiaries and
associates		774,771				-		774,771
Revaluation transferred to
retained earnings-subsidiaries
and associates	(	228,968)				-	(	228,968)
Cumulative translation
differences:
- The Company			-	(	129,471)		(	129,471)
- Tax on the Company			-		4,293			4,293
- Subsidiaries			-	(	2,343,314)		(	2,343,314)
- Associates			-	(	229,884)		(	229,884)
At December 31	$	3,459,437		($	13,385,541)		($	9,926,104)

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                     2020

			2020	2020
(17) (18) (19)	Investment measured at fair value through other comprehensive income At January 1 ($ 6,000) ($ Revaluation-gross 56,066 Revaluation-subsidiaries and associates 1,834,329 Revaluation transferred to retained earnings-associates( 30,024) Cumulative translation differences: - The Company - ( - Tax on the Company - - Subsidiaries - ( - Associates - ( At December 31 $ 1,854,371 ($ Operating revenue Investment revenues Service revenue Interest income Interest income from bank deposits Others Other income Dividend income Rental revenue Other income		Currency translation Total 5,414,694) ($ 5,420,694) - 56,066 - 1,834,329 - ( 30,024) 74,489) ( 74,489) 5,142 5,142 4,837,303) ( 4,837,303) 365,821) ( 365,821) 10,687,165) ($ 8,832,794) Years ended December 31, 2021 2020 $ 11,526,074 $ 8,049,744 1,474,421 1,023,087 $ 13,000,495 $ 9,072,831 Years ended December 31, 2021 2020 $ 44 $ 478 42 55 $ 86 $ 533 Years ended December 31, 2021 2020 $ 51,101 $ 22,021 21,906 19,171 4,290 3,500 $ 77,297 $ 44,692
		$
			2021 $ 11,526,074 1,474,421 $ 13,000,495 Years ended
			2021 $ 44 42 $ 86 Years ended
			2021 $ 51,101 21,906 4,290 $ 77,297

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(20) Other gains and losses

Other gains and losses
	Years ended December 31,
	2021	2020
Loss on disposal of property, plant and equpment	($ 28)	$ -
Currency exchange (loss) gain	( 1,560)	279
Gain arising from lease modifications	21	-
Depreciation on investment property	( 5,814)	( 5,473)
(Loss) gain on financial assets and liabilities at fair
value through profit or loss	( 36,834)	6,856
Loss on disposal of investments	( 11,290)	( 17,447)
Other losses	( 5,968)	( 3,766)
	($ 61,473)	($ 19,551)
Finance costs
	Years ended December 31,
	2021	2020
Interest expense:
Bank borrowings	$ 168,247	$ 137,143
Less: Capitalization of qualifying assets	( 20)	( 30,812)
Lease liabilities	1,112	310
Others	5,486	4,483
	$ 174,825	$ 111,124

(21) Finance costs

(22) (23)	Additional information on expenses by nature Employee benefit expense Depreciation charges Property, plant and equipment Investment property Right-of-use assets Amortization charges on intangible assets Employee benefit expense Wages and salaries Directors’ remuneration Labor and health insurance fees Pension costs Other personnel expenses	Years ended December 31, 2021 2020 $ 787,727 $ 481,727 $ 151,541 $ 29,993 5,814 5,473 16,234 8,342 $ 173,589 $ 43,808 $ 57,913 $ 50,610 Years ended December 31, 2021 2020 $ 667,265 $ 386,273 52,869 47,825 31,638 19,174 13,955 10,800 22,000 17,655 $ 787,727 $ 481,727
		2021 $ 667,265 52,869 31,638 13,955 22,000 $ 787,727

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• A. According to the Articles of Incorporation of the Company, a ratio of profit of the current year distributable, after covering accumulated losses, shall be distributed as employees' compensation and directors’ remuneration. The ratio shall be between 0.01% ~5% for employees’ compensation and shall not be higher than 3% for directors’ remuneration.

• B. The Company established the audit committee, therefore, there was no remuneration paid to supervisors for the years ended December 31, 2021 and 2020.

• C. The Company’s salary and remuneration policy:

• (a) The overall remuneration structure of the Company's remuneration policy is based on two types: “guaranteed minimum income" and "incentive bonus”. The guaranteed minimum income is for employees' basic financial needs, and the incentive bonus is an actual reward to encourage employee performance. The sum of two types of remuneration is employees' total salary income provided by the Company. The proportion of guaranteed income is relatively high for employees with lower ranks, whereas the proportion of incentive bonus is relatively high for employees with higher ranks. In addition, salary payments are implemented in accordance with the company's remuneration policy, with no difference between genders, in order to uphold the spirit of gender equality.

• (b) Directors’ remuneration is specified in the Company’s Articles of Incorporation and approved by the shareholders. Under the Company’s Articles of Incorporation, the Company shall pay rewards to the Company’s directors when they acted their owned responsibilities on behalf of the Company no matter whether the Company had operating deficits. The determination of the reward to directors was authorised to the Board of Directors based on their participation frequency in the Company’s operation and contribution to the Company’s operation taking into consideration the pay level within the domestic and foreign industries. A reasonable remuneration to independent directors can be higher than non-independent directors. If the Company has earnings, if any, shall be distributed as directors’ remuneration under the Company’s Articles of Incorporation. Managers’ salary has highly relevant with the Company’s operating result and performance. Managers’ salary is determined based on performance assessment made by the remuneration committee, taking into consideration the pay level within the same industry.

• (c) The Company’s managers also serve as the Company’s directors, and the monthly salary is determined based on directors’ salary and remuneration policy.

• D. For the years ended December 31, 2021 and 2020, employees’ compensation was accrued at $80,700 and $39,850, respectively; while directors’ remuneration was accrued at $53,000 and $47,825, respectively. The aforementioned amounts were recognized in salary expenses.

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The employees’ compensation and directors’ remuneration were accrued based on the profit of current year distributable for the year ended December 31, 2021, and the percentage as prescribed by the Company’s Articles of Incorporation. As of February 28, 2022, the amount has not yet been resolved by the Board of Directors.

For 2020, the employees’ compensation and directors’ remuneration resolved by the Board of Directors during its meeting on April 27, 2021 amounted to $42,600 and $47,694, respectively, and the employees’ compensation and directors’ remuneration recognized in the 2020 financial statements amounted to $39,850 and $47,825, respectively. The difference of $2,750 and $131 between the amounts resolved by the Board of Directors and the amounts recognized in the 2020 financial statements, mainly resulting from the increase in employees’ compensation and decrease in directors’ remuneration, had been adjusted in profit or loss in the second quarter of 2021. The employees’ compensation was distributed in the form of cash.

• E. Information about employees’ compensation and directors’ remuneration of the Company as resolved by the Board of Directors and shareholders will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.

(24) Income tax

• A. Income tax expense

• (a) Components of income tax expense:

tax ome tax expense Components of income tax expense:
	Years ended December 31,
	2021	2020
Current tax:
Current tax on profits for the year	($ 1,203)	$ 12,403
Prior year income overestimation	( 4,581)	( 51,345)
Total current tax	( 5,784)	( 38,942)
Deferred tax
Origination and reversal of temporary
differences	( 12,080)	( 2,795)
Total deferred tax	( 12,080)	( 2,795)
Income tax benefit	($ 17,864)	($ 41,737)
The income tax (charge)/credit relating to	components of other	comprehensive loss
(income) is as follows:
	Years ended December 31,
	2021	2020
Currency translation differences	($ 4,293)	($ 5,142)
Remeasurement of defined benefit obligation	( 3,229)	( 783)
	($ 7,522)	($ 5,925)

• (b) The income tax (charge)/credit relating to components of other comprehensive loss (income) is as follows:

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• B. Reconciliation between income tax expense and accounting profit

	Years ended December 31,	Years ended December 31,
	2021	2020
Tax calculated based on profit before tax and
statutory tax rate	$ 2,295,814	$ 1,616,324
Effects from items disallowed by tax regulation	( 2,309,097)	( 1,606,716)
Prior year income overestimation	( 4,581)	( 51,345)
Tax benefit	($ 17,864)	($ 41,737)

• C. Amounts of deferred tax assets or liabilities as a result of temporary differences are as follows:

follows:
Year ended December 31, 2021 January 1 Recognized in profit or loss Recognized in other comprehensive income Temporary differences: -Deferred tax assets: Investment loss $ 3,470 $ 5,800 $ - Pension 5,109 ( 148) 3,229 Currency translation adjustments 16,106 - 4,293 24,685 5,652 7,522 -Deferred tax liabilities: Investment income ( 74,411) 503 - Unrealized gains on valuation of foreign listed stocks ( 4,530) 5,925 - ( 78,941) 6,428 - ($ 54,256) $ 12,080 $ 7,522 Year ended December 31, 2020 January 1 Recognized in profit or loss Recognized in other comprehensive income Temporary differences: -Deferred tax assets: Investment loss $ - $ 3,470 $ - Pension 4,473 ( 147) 783 Currency translation adjustments 10,964 - 5,142 15,437 3,323 5,925 -Deferred tax liabilities: Investment income ( 75,306) 895 - Unrealized gains on valuation of foreign listed stocks ( 3,107) ( 1,423) - ( 78,413) ( 528) - ($ 62,976) $ 2,795 $ 5,925		Year ended December 31, 2021		December 31 $ 9,270 8,190 20,399 37,859 ( 73,908) 1,395 ( 72,513) ($ 34,654) December 31 $ 3,470 5,109 16,106 24,685 ( 74,411) ( 4,530) ( 78,941) ($ 54,256)
			Recognized in other comprehensive income $ - 783 5,142 5,925 - - - $ 5,925

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• D. As of February 28, 2022, the Company’s income tax returns through 2017 have been assessed and approved by the Tax Authority.

• (25) Earnings per share

Earnings per share
Basic earnings per share Profit attributable to ordinary shareholders of the parent Less: Dividends of preference stock ( Profit used to calculate basic earnings per share/weighted-average number of shares Diluted earnings per share Profit attributable to ordinary shareholders of the parent Less: Dividends of preference stock ( Profit used to calculate basic earnings per share/weighted-average number of shares Assumed conversion of all dilutive potential ordinary shares Employees’ compensation Profit used to calculate diluted earnings per share/weighted-average number of shares Basic earnings per share Profit attributable to ordinary shareholders of the parent Less: Dividends of preference stock ( Profit used to calculate basic earnings per share/weighted-average number of shares Diluted earnings per share Profit attributable to ordinary shareholders of the parent Less: Dividends of preference stock ( Profit used to calculate basic earnings per share/weighted-average number of shares Assumed conversion of all dilutive potential ordinary shares Employees’ compensation Profit used to calculate diluted earnings per share/weighted-average number of shares	Year ended December 31, 2021 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) $ 11,496,933 400,000) $ 11,096,933 1,679,057 $ 6.61 $ 11,496,933 400,000) 11,096,933 1,679,057 - 1,808 $ 11,096,933 1,680,865 $ 6.60 Year ended December 31, 2020 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) $ 8,123,355 115,068) $ 8,008,287 1,679,057 $ 4.77 $ 8,123,355 115,068) 8,008,287 1,679,057 - 1,178 $ 8,008,287 1,680,235 $ 4.77
	Amount after tax $ 8,123,355 115,068) $ 8,008,287 $ 8,123,355 115,068) 8,008,287 - $ 8,008,287	Weighted average number of ordinary shares outstanding (shares in thousands) 1,679,057 1,679,057 1,178 1,680,235

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(26) Supplemental cash flow information

Partial payment of cash from investing activities:

Supplemental cash flow information Partial payment of cash from investing activities:
Acquisition of property, plant and equipment, investment property and intangible assets Add: Accounts payable at the beginning of the year Less: Accounts payable at the end of year Prepayments for business facilities at the beginning of the year Cash paid during the year Changes in liabilities from financing activities Short-term Short-term notes and borrowings bills payable At January 1, 2021 $ 4,450,000 $1,199,421 Changes in cash flow from financing activities 1,145,000 169,882 Others - - At December 31, 2021$ 5,595,000 $1,369,303 Short-term Short-term notes and borrowings bills payable At January 1, 2020 $ 7,200,000 $ 998,987 Changes in cash flow from financing activities ( 2,750,000) 200,434 Others - - At December 31, 2020$ 4,450,000 $1,199,421	Years ended December 31, 2021 2020 $ 980,495 $ 5,678,814 102,232 - ( 46,632) ( 102,232) - ( 70,832) $ 1,036,095 $ 5,505,750 Long-term borrowings Lease Liabilities from financing (Note) liabilities activities-gross $9,020,504 $ 22,796 $ 14,692,721 642,088 ( 19,049) 1,937,921 - 67,925 67,925 $9,662,592 $ 71,672 $ 16,698,567 Long-term borrowings Lease Liabilities from financing (Note) liabilities activities-gross $ - $ 15,903 $ 8,214,890 9,020,504 ( 8,257) 6,462,681 - 15,150 15,150 $9,020,504 $ 22,796 $ 14,692,721
Short-term borrowings At January 1, 2021 $ 4,450,000 Changes in cash flow from financing activities 1,145,000 Others - At December 31, 2021$ 5,595,000 Short-term borrowings At January 1, 2020 $ 7,200,000 Changes in cash flow from financing activities ( 2,750,000) Others - At December 31, 2020$ 4,450,000

(27) Changes in liabilities from financing activities

Note: Including long-term borrowings-current portion less unamortized discounts.

7. RELATED PARTY TRANSACTIONS

(1) Parent and ultimate controlling party

The Company’s shares are widely held so the Company has no ultimate parent and ultimate controlling party.

• (2) Name of related parties and relationship

Names of related parties Relationship with the Company

World Peace Industrial Co., Ltd. (World Peace Industrial) Subsidiary Silicon Application Corporation (Silicon Application) 〞

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Names of related parties

Relationship with the Company

Asian Information Technology Inc. (Asian Information Technology) WPG International (CI) Limited WPG Electronic Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. (China (SZ)) WPG China Inc. (China (SH)) WPG Korea Co., Ltd. Yosun Industrial Corp. (Yosun Industrial) Trigold Holdings Limited (Trigold) WPG Investment Co., Ltd. (WPG Investment) WPG South Asia Pte. Ltd. WPG EMEA B.V. WT Micreoelectronics Co., Ltd. (WT) AutoSys Co., Ltd. WPG Holdings Education Foundation

Subsidiary 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 Investments accounted for using equity method of the Company Subsidiary accounted for under equity method of the Company’s subsidiary One third of paid-in-capital was granted by the Company

(3) Significant transactions and balances with related parties

• A. Service revenue

Service revenue
Subsidiaries World Peace Industrial Yosun Industrial Silicon Application Asian Information Technology Others	Years ended December 31, 2021 2020 $ 780,173 $ 553,738 261,855 174,937 204,668 135,140 196,753 133,239 30,972 26,033 $ 1,474,421 $ 1,023,087
	2021 $ 780,173 261,855 204,668 196,753 30,972 $ 1,474,421

Service revenue arose from providing administrative resources and managing services to subsidiaries. Prices and terms are determined in accordance with mutual agreement.

• B. Service cost

Service cost
Subsidiaries	Years ended December 31,
	2021 $ 77,710	2020
		$ 73,009

Service cost pertains to payments paid to subsidiaries for administrative resources and management services for engine room use. Prices and terms are determined in accordance

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with mutual agreement, and cost is paid at the end of the following month.

C. Accounts receivable

Subsidiaries World Peace Industrial Silicon Application Yosun Industrial Asian Information Technology Others Other receivables Subsidiaries World Peace Industrial Asian Information Technology Silicon Application Yosun Industrial Others	December 31, 2021 $ 65,760 32,854 33,330 30,952 1,369 $ 164,265 December 31, 2021 $ 113,230 65,833 67,918 42,496 3,093 $ 292,570	December 31, 2020 $ 57,015 17,218 34,261 9,392 5,283 $ 123,169 December 31, 2020 $ 98,479 100,684 81,051 58,750 2,275 $ 341,239

D. Other receivables

Other receivables represent receipts under custody, payment on behalf of others and collections from subsidiaries for filing consolidated tax returns.

E. Other payables

• (a) Financing:

er payables Financing:
Subsidiaries WPG Investment		Year ended December 31, 2020			Ending balance of interest payable $-
	Maximum balance $125,000	Ending balance $-	Interest rate 1.15%	Amount of interest $ 532

There was no other payables of financing for the year ended December 31, 2021.

(b) Other payables:

Subsidiaries China (SZ) World Peace Industrial China (SH) Yosun Inductrial Others	December 31, 2021 $ 7,677 2,319 1,670 603 1,750 $ 14,019	December 31, 2020 $ 3,747 1,843 422 866 924 $ 7,802

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The above represents payables to subsidiaries arising from payments on behalf of others and management service.

• F. Lease transactions - lessor

Please refer to Note 6(6) for details.

• G. Endorsements and guarantees provided to related parties

Subsidiaries World Peace Industrial	December 31, 2021 $ 90,707	December 31, 2020
		$ 89,758

H. Others

• (a) For the years ended December 31, 2021 and 2020, the amount of the Company’s donations to other related parties were $6,000 and $6,730, respectively.

• (b) To meet subsidiaries’ operating requirements, the Company increased its capital in the subsidiaries, WPG Korea Co., Ltd. amounting to $139,700 for the year ended December 31, 2021 and WPG Investment Co, Ltd. amounting to $1,600,000 for the year ended December 31, 2020.

• (c) The Company’s subsidiary, Trigold Holdings Limited, increased its capital by issuing new shares in September 2021. The Company subscribed to the capital increase in the amount of $232,173. Accordingly, the Company’s equity interest decreased by 1.64% because the Company did not participate in the capital increase proportionally to its interest, resulting in an increase on the equity attributable to owners of the parent by $2,563 (shown as “capital reserve”).

(4) Key management compensation

8.	Short-term employee benefits Post-employment benefits PLEDGED ASSETS Pledged asset December 31, 2021 Investments accounted for under the equity method $ 90,707 Property, plant and equipment (including investment property) －Land 5,102,321 －Buildings 2,445,745 $ 7,638,773	Years ended December 31, 2021 2020 $ 279,010 $ 203,939 2,761 1,389 $ 281,771 $ 205,328 December 31, 2020 Purpose $ 89,758 Subsidiary's guarantee for payment on purchases 4,839,796 Collateral for long-term borrowings 2,618,468 〞 $ 7,548,022

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9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS

(1) Contingencies

None.

(2) Commitments

• A. Information on endorsement/guarantee is provided in Note 7(3).

• B. Capital expenditures contracted for at the balance sheet date but not yet incurred are as follows:

December 31, 2021 December 31, 2020 Property, plant and equipment $ 38,277 $ -

• C. As of December 31, 2021, the remaining payments for the contract of non-fixed car park the Company entered into amounted to $35,400.

• D. As of December 31, 2021, the unpaid payment arising from the service contracts signed for computer facilities, internet and information security maintenances amounted to $67,410.

10. SIGNIFICANT DISASTER LOSS

None.

1. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

2. None.

12. OTHERS

(1) Capital risk management

The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or manage operating capital effectively to reduce debt.

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(2) Financial instruments

A. Financial instruments by category

Financial assets Financial assets measured at fair value through profit or loss Financial assets mandatorily measured at fair value through profit or loss Financial assets at fair value through other comprehensive income Designation of equity instrument Financial assets at amortized cost Cash and cash equivalents Accounts receivable - related parties Other receivables (including related parties) Guarantee deposits paid Financial liabilities Financial liabilities at amortized cost Short-term borrowings Short-term notes and bills payable Notes payable Other payable (including related parties) Long-term borrowings (including current portion) Guarantee deposits received Lease liabilities	December 31, 2021 $ 637,096 $ 2,770,581 $ 86,530 164,265 292,694 12,696 $ 556,185 $ 5,595,000 1,369,303 2,785 627,113 9,662,592 900 $ 17,257,693 $ 71,672	December 31, 2020 $ 610,915 $ 1,594,081 $ 40,435 123,169 341,295 12,696 $ 517,595 $ 4,450,000 1,199,421 1,698 429,097 9,020,504 1,200 $ 15,101,920 $ 22,796

• B. Risk management policies

• (a) The Company’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk. The Company’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company’s financial position and financial performance.

• (b) Risk management is carried out by the central treasury department (Company treasury) under policies approved by the Board of Directors. The Company treasury identifies, evaluates and hedges financial risks in close cooperation with the Company’s operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk,

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interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity.

• C. Significant financial risks and degrees of financial risks

• (a) Market risk

Foreign exchange risk

• i. The Company operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the USD and KRW. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations.

• ii. The Company’s businesses involve some non-functional currency operations (the Company’s functional currency: NTD). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

(Foreign currency: functional currency) Financial assets Non-monetary items USD: NTD KRW: NTD (Foreign currency: functional currency) Financial assets Non-monetary items USD: NTD KRW: NTD	December 31, 2021	December 31, 2021	Book value (NTD) $ 7,469,709 584,238 Book value (NTD) $ 5,846,935 470,660
	Foreign currency amount (In thousands) Exchange rate $ 269,859 27.68 25,045,421 0.023 December 31, 2020
	Foreign currency amount (In thousands) $ 205,300 17,980,250	Exchange rate 28.48 0.026

As of December 31, 2021 and 2020, there was no significant monetary financial assets and liabilities.

There was no foreign currency market risk arising from significant foreign exchange variation.

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Price risk

• i. The Company’s equity securities, which are exposed to price risk, are the held financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. To manage its price risk arising from investments in equity securities, the Company diversifies its portfolio. Diversification of the portfolio is done in accordance with the limits set by the Company.

• ii. The Company’s investments in equity securities comprise shares in the domestic and foreign companies. The prices of equity securities would change due to the change of the future value of investee companies. If the prices of these equity securities had increased/decreased by 1% with all other variables held constant, post-tax profit for the years ended December 31, 2021 and 2020 would have increased/decreased by $6,371 and $6,109, respectively, as a result of gains/losses on equity securities classified as at fair value through profit or loss. Other components of equity would have increased/decreased by $27,706 and $15,941, respectively, as a result of other comprehensive income classified as equity investment at fair value through other comprehensive income.

Cash flow and fair value interest risk

The Company’s interest rate risk arises from short-term and long-term borrowings (including long-term liabilities due within a year) and short-term notes and bills payable. Borrowings and short-term notes payable issued at fixed rates expose the Company to fair value interest rate risk. The Company’s borrowings were mainly in fixed rate. During the years ended December 31, 2021 and 2020, the Company’s borrowings and commercial papers payable were mainly denominated in the NTD.

• (b) Credit risk

• i. Credit risk refers to the risk of financial loss to the Company arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms.

• ii. The Company manages its credit risk taking into consideration the entire company’s concern. For banks and financial institutions, only independently rated parties with good credit quality are accepted. According to the Company’s credit policy, the Company is responsible for managing and analyzing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings. The utilisation of credit limits is regularly monitored.

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• iii. Under IFRS 9, if the contract payments are past due over one month based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition.

• iv. The default occurs when the contract payments are past due over 5 months.

• v. For the year ended December 31, 2021, no credit limits were exceeded during the reporting periods, and management does not expect any significant losses from non-performance by these counterparties.

• (c) Liquidity risk

• i. Cash flow forecasting is performed in the operating entities of the Company. The treasury department monitors rolling forecasts of the liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities at all times so that the Company does not breach borrowing limits or covenants (where applicable) on any of its borrowing facilities. Such forecasting takes into consideration the Company’s debt financing plans and covenant compliance.

• ii. The table below analyses the Company’s non-derivative financial liabilities and net-settled or gross-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities and to the expected maturity date for derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows.

Non-derivative financial liabilities:

December 31, 2021 Short-term borrowings Short-term notes and bills payable Notes payable Other payables Other payables - related parties Lease liabilities Long-term borrowings (including current portion)	Less than 1 year $ 5,605,367 1,370,000 2,785 613,094 14,019 12,887 229,215	Between 1 and 2 years $ - - - - - 9,687 3,412,891	Between 2 and 5 years $ - - - - - 12,220 1,420,123	Over 5 years $ - - - - - 45,486 5,464,049

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Non-derivative financial liabilities:

December 31, 2020 Short-term borrowings Short-term notes and bills payable Notes payable Other payables Other payables - related parties Lease liabilities Long-term borrowings (including current portion)	Less than 1 year $ 4,454,337 1,200,000 1,698 421,295 7,802 12,400 202,935	Between 1 and 2 years $ - - - - - 7,065 207,720	Between 2 and 5 years $ - - - - - 3,902 4,304,868	Over 5 years $ - - - - - - 5,183,286

(3) Fair value information

• A. The different levels that the inputs to valuation techniques are used to measure fair value of financial instruments have been defined as follows:

• Level 1: Imput that are quoted prices (unadjusted) in active markets for identical assets or liabilities. A market is regarded as active if it meets all the following condition: the item traded in market are homogeneous; willing buyers and sellers can normally be found at any time; and price are available to the public. The fair value of the Company’s investment in listed stocks is included in Level 1.

• Level 2: Inputs other than public quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derired from prices).

• Level 3: Inputs for the asset and liability that are not based on observable market data. The fair value of the Company’s investment in equity investment without active market is included in Level 3.

• B. Fair value information of investment property at cost is provided in Note 6(7).

• C. The carrying amounts of financial instruments not measured at fair value including cash and cash equivalents, accounts receivable - related parties, other receivables (including related parties), guarantee deposits paid, short-term borrowings, short-term notes and bills payable, notes payable, other payables (including related parties), lease liabilities (including current and non-current), long-term borrowings-current portion, long-term borrowings and guarantee deposits received are approximate to their fair values.

• D. The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities is as follows:

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

December 31, 2021 Assets Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Financial assets at fair value through other comprehensive income Equity securities December 31, 2020 Assets Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Financial assets at fair value through other comprehensive income Equity securities	Level 1 $ 111,515 2,770,581 $2,882,096 Level 1 $ 141,142 1,594,081 $1,735,223	Level 2 $ - - $- Level 2 $ - - $-	Level 3 $ 525,581 - $ 525,581 Level 3 $ 469,773 - $ 469,773	Total $ 637,096 2,770,581 $3,407,677 Total $ 610,915 1,594,081 $2,204,996

• (b) The methods and assumptions the Company used to measure fair value are as follows:

• i. The instruments the Company used market quoted prices as their fair values (that is, Level 1) are listed below by characteristics:

Market quoted price

Listed shares Closing price

• ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques widely accepted in financial management.

• iii. When assessing non-standard and low-complexity financial instruments, for example foreign exchange swap contracts, the Company adopts valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market.

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• iv. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Company’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs. In accordance with the Company’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions.

• v. The Company takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Company’s credit quality.

• E. For the years ended December 31, 2021 and 2020, there was no transfer from Level 1 to Level 2.

• F. Movements in Level 3 for the years ended December 31, 2021 and 2020 are as follows:

	Years ended	December 31,
	2021	2020
At January 1	$ 469,773	$	465,751
Additions	125,311		26,910
Capital reduction	( 62,296)	(	17,466)
Losses on valuation	( 7,207)	(	5,442)
At December 31	$ 525,581	$	469,773

• G. Treasury segment is in charge of valuation procedures for fair value measurements being categorised within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions and frequently reviewed. Treasury segment set up valuation policies, valuation processes and rules for measuring fair value of financial instruments and ensure compliance with the related requirements in IFRS. The related valuation results are reported to management authority monthly. Management is responsible for managing and reviewing valuation processes.

• H. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:

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Significant Range Fair value at Valuation unobservable (weighted Relationship of December 31, 2021 technique input average) inputs to fair value Non-derivative equity instrument: Equity $ 525,581 Net asset value Net asset value - The higher the net without assets, the higher the active fair value market

Significant Range Fair value at Valuation unobservable (weighted Relationship of December 31, 2020 technique input average) inputs to fair value $ 469,773 Net asset value Net asset value - The higher the net assets, the higher the fair value

Non-derivative equity instrument:

Equity $ 469,773 Net asset value Net asset value without active market

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

Financial assets Equity instruments	Input Net asset value	Change ± 1%	December 31, 2021 Recognized in profit or loss Recognized in other comprehensive income Favourable change Unfavourable change Favourable change Unfavourable change $ 5,256 ($ 5,256) $- $-	December 31, 2021 Recognized in profit or loss Recognized in other comprehensive income Favourable change Unfavourable change Favourable change Unfavourable change $ 5,256 ($ 5,256) $- $-
			Recognized in profit or loss Favourable change Unfavourable change $ 5,256 ($ 5,256)
			Favourable change $ 5,256 (	Favourable change $-

Financial assets Equity instruments	Input Net asset value	Change ± 1%	December 31, 2020 Recognized in profit or loss Recognized in other comprehensive income Favourable change Unfavourable change Favourable change Unfavourable change $ 4,698 ($ 4,698) $- $-	December 31, 2020 Recognized in profit or loss Recognized in other comprehensive income Favourable change Unfavourable change Favourable change Unfavourable change $ 4,698 ($ 4,698) $- $-
			Recognized in profit or loss Favourable change Unfavourable change $ 4,698 ($ 4,698)
			Favourable change $ 4,698 (	Favourable change $-

(4) Others

In response to the Covid-19 outbreak, the Company implemented several preventive measures imposed by the government. All offices and operating locations have adopted high-standard pandemic prevention measures and different methods in response to government regulations.

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Currently, the pandemic had no significant impact on the Company’s operations and business conditions.

1. SUPPLEMENTARY DISCLOSURES

2. (1) Significant transactions information

   • A. Loans to others: Please refer to table 1.

   • B. Provision of endorsements and guarantees to others: Please refer to table 2.

   • C. Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Please refer to table 3.

   • D. Aggregate purchases or sale of the same security with reaching $300 million or 20% of the Company’s paid-in capital: None.

   • E. Acquisition of real estate reaching $300 million or 20% of paid-in capital or more: Please refer to table 4.

   • F. Disposal of real estate reaching $300 million or 20% of paid-in capital or more: Please refer to table 5.

   • G. Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more: Please refer to table 6.

   • H. Receivables from related parties reaching $100 million or 20% of paid-in capital or more: Please refer to table 7.

   • I. Derivative financial instruments undertaken during the reporting periods: Please see Notes 6(2) and 12(3).

   • J. Significant inter-company transactions during the reporting periods: Please refer to table 8.

(2) Information of investee companies

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

(3) Information on investments in Mainland China

• A. Basic information: Please refer to table 10.

• B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area.

• Any of the following significant transactions with investee companies in the Mainland Area, either directly or indirectly through a third area, and their prices, payment terms, and unrealized gains or losses: Information on significant transactions of the Company and subsidiary and investee company in Mainland China as of and for the year ended December 31, 2021 is provided in Note (1) J.

(4) Major shareholders information

Major shareholders information: Please refer to table 11.

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14. OPERATING SEGMENT INFORMATION

In accordance with IFRS 8, operating segment information is disclosed in the consolidated financial statements.

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WPG Holdings Limited and Subsidiaries Loans to others Year ended December 31, 2021

Table 1

Expressed in thousands of NTD (Except as otherwise indicated)

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
1 2 3 3 4 5 5 5 6 7 8	Apache Korea Corp. Genuine C&C (IndoChina) Pte Ltd. GENUINE C&C HOLDING INC. (Seychelles) GENUINE C&C HOLDING INC. (Seychelles) Richpower Electronic Devices Pte., Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International Pte Ltd. WPG C&C Limited WPG India Electronics Pvt Ltd.	WPG Korea Co., Ltd. World Peace International (South Asia) Pte Ltd. Peng Yu International Limited Peng Yu Trigold Limited Yosun Singapore Pte Ltd. WPG Americas Inc. WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited World Peace International (India) Pvt., Ltd.	Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties	Y Y Y Y Y Y Y Y Y Y Y	51,028 $ 57,070 113,560 125,100 214,013 1,251,000 1,703,400 559,200 114,140 228,280 22,724	46,654 $ 55,360 - 124,560 207,600 1,245,600 1,107,200 553,600 55,360 221,440 22,257	46,654 $ 55,360 - 124,560 206,216 830,400 - 553,600 - 221,440 22,257	3.50 1.40 - 2.00 1.40 2.22 - 1.52 - 1.30 6.25	2 2 2 2 2 2 2 2 2 2 2	- $ - - - - - - - - - -	Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations	- $ - - - - - - - - - -	None None None None None None None None None None None	- $ - - - - - - - - - -	70,201 $ 77,678 127,929 127,929 422,697 6,694,058 6,694,058 6,694,058 2,091,498 253,654 166,748	70,201 $ 77,678 127,929 127,929 422,697 6,694,058 6,694,058 6,694,058 2,091,498 253,654 166,748	Note 1 Note 3 Note 5 Note 5 Note 4 Note 3 Note 3 Note 3 Note 3 Note 5 Note 3

Table 1, Page 1

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
9 9 9 9 10 10 10 11 12 13 14 14 14	WPG South Asia Pte. Ltd. WPG South Asia Pte. Ltd. WPG South Asia Pte. Ltd. WPG South Asia Pte. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Singapore Pte Ltd. AECO Technology Co., Ltd. AECO Electronics Co., Ltd. WPG SCM Limited WPG SCM Limited WPG SCM Limited	WPG Korea Co., Ltd. World Peace International (South Asia) Pte Ltd. Yosun Singapore Pte Ltd. WPG Americas Inc. WPG Electronics (Hong Kong) Limited WPG China Inc. Richpower Electronic Devices Co., Limited World Peace International (South Asia) Pte Ltd World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited WPG Americas Inc. WPG Electronics (Hong Kong) Limited Yosun Singapore Pte Ltd.	Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties	Y Y Y Y Y Y Y Y Y Y Y Y Y	570,700 $ 141,950 85,605 285,350 567,800 5,170,800 856,050 285,350 85,850 684,840 415,200 285,350 141,950	- $ - - 276,800 - 2,932,200 - 276,800 40,400 664,320 415,200 276,800 -	- $ - - 276,800 - 2,415,264 - - 40,400 664,320 - 276,800 -	- - - 2.22 - 4.73~5.03 - - 1.30 1.30~1.50 - 1.42 -	2 2 2 2 2 2 2 2 2 2 2 2 2	- $ - - - - - - - - - - - -	Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations	- $ - - - - - - - - - - - -	None None None None None None None None None None None None None	- $ - - - - - - - - - - - -	1,372,648 $ 1,372,648 1,372,648 1,372,648 9,431,127 9,431,127 9,431,127 888,037 375,712 745,550 1,121,070 1,121,070 1,121,070	1,372,648 $ 1,372,648 1,372,648 1,372,648 9,431,127 9,431,127 9,431,127 888,037 375,712 745,550 1,121,070 1,121,070 1,121,070	Note 8 Note 8 Note 8 Note 8 Note 4 Note 4 Note 4 Note 4 Note 2 Note 5 Note 8 Note 8 Note 8

Table 1, Page 2

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
14 14 14 15 16 17 17 18 18 19 19 20	WPG SCM Limited WPG SCM Limited WPG SCM Limited WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Yosun Industrial Corp. Yosun South China Corp. Ltd. Yosun South China Corp. Ltd. Yosun Shanghai Corp. Ltd. Yosun Shanghai Corp. Ltd. WPG C&C Shanghai Co., Ltd.	WPG South Asia Pte. Ltd. WPG Korea Co., Ltd. WPI International (Hong Kong) Limited LaaS (Dongguan) Supply Chain Management Limited LaaS (Dongguan) Supply Chain Management Limited Richpower Electronic Devices Co., Limited Yosun Hong Kong Corp. Ltd. WPG China (SZ) Inc. WPG China Inc. WPG China (SZ) Inc. WPG China Inc. Trigolduo (Shanghai) Industrial Development Ltd.	Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties	Y Y Y Y Y Y Y Y Y Y Y Y	283,900 $ 359,840 428,025 104,640 109,000 1,712,100 2,645,750 109,600 196,200 320,032 95,920 41,712	- $ 359,840 - 104,256 108,600 - 2,352,800 - 195,480 147,696 95,568 37,358	- $ 138,400 - 104,256 108,600 - 1,107,200 - 195,480 147,696 95,568 37,358	- 1.84 - 4.18 4.18 - 1.23~1.30 - 2.80 2.80 2.80 4.10	2 2 2 2 2 2 2 2 2 2 2 2	- $ - - - - - - - - - - -	Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations	- $ - - - - - - - - - - -	None None None None None None None None None None None None	- $ - - - - - - - - - - -	1,121,070 $ 1,121,070 1,121,070 1,175,595 3,428,214 3,309,088 3,309,088 213,762 213,762 374,020 374,020 215,701	1,121,070 $ 1,121,070 1,121,070 1,175,595 3,428,214 3,309,088 3,309,088 213,762 213,762 374,020 374,020 539,252	Note 8 Note 8 Note 8 Note 5 Note 5 Note 2 Note 2 Note 5 Note 5 Note 5 Note 5 Note 5

Table 1, Page 3

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
20 20 21 21 21 22 22 22 23 23 24 25	WPG C&C Shanghai Co., Ltd. WPG C&C Shanghai Co., Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. Everwiner Enterprise Co., Ltd. Everwiner Enterprise Co., Ltd. Silicon Application corp. Silicon Application (BVI) Corporation	Trigold Tongle (Shanghai) Industrial Development Ltd. LaaS (Dongguan) Supply Chain Management Limited WPG Korea Co., Ltd. WPG Electronics (Hong Kong) Limited AECO Technology Co., Ltd. Long-Think International Co., Ltd. WPI International (Hong Kong) Limited Longview Technology Inc. Pernas Electronics Co., Ltd. Silicon Application corp. WPG Electronics (Hong Kong) Limited Silicon Application Corp.	Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties	Y Y Y Y Y Y Y Y Y Y Y Y	13,152 $ 295,392 285,350 1,949,500 9,734 8,561 5,871,600 177,960 200,000 200,000 1,987,300 1,141,400	10,860 $ 295,392 - 1,937,600 9,688 - 3,736,800 117,680 - - - -	10,860 295,392 - 1,937,600 9,688 - 2,768,000 85,200 - - - -	3.95~4.10 4.10 - 1.30~1.35 1.30 - 1.55 1.55 - - - -	2 2 2 2 2 2 2 2 2 2 2 2	- $ - - - - - - - - - - -	Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations	- $ - - - - - - - - - - -	None None None None None None None None None None None None	- $ - - - - - - - - - - -	215,701 $ 215,701 22,754,602 22,754,602 22,754,602 7,797,495 7,797,495 7,797,495 285,185 285,185 2,943,278 642,973	539,252 $ 539,252 22,754,602 22,754,602 22,754,602 10,396,659 10,396,659 10,396,659 285,185 285,185 2,943,278 1,607,433	Note 5 Note 5 Note 5 Note 5 Note 5 Note 6 Note 6 Note 6 Note 2 Note 2 Note 2 Note 5

Table 1, Page 4

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
25 26 26 27 28 28 29 30 31 32 33 34 34	Silicon Application (BVI) Corporation Silicon Application Company Limited Silicon Application Company Limited Sertek Limited Sertek Incorporated Sertek Incorporated Genuine C&C Inc. Pernas Electronics Co., Ltd. Richpower Electronic Devices Co., Limited Long-Think International (Hong Kong) Limited Long-Think International Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc.	Peng Yu International Limited Silicon Application Corp. WPG Electronics (Hong Kong) Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Ltd Yosun Hong Kong Corp. Ltd. Hoban Inc. Silicon Application Corp. Yosun Hong Kong Corp. Ltd. WPI International (Hong Kong) Limited World Peace Industrial Co., Ltd. Frontek Technology Corporation Apache Communication Inc.	Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties Other receivables - related parties	Y Y Y Y Y Y Y Y Y Y Y Y Y	171,210 $ 656,305 1,027,260 71,338 513,630 279,600 50,000 400,000 570,700 419,400 17,500 500,000 559,200	- $ 608,960 830,400 69,200 276,800 276,800 10,000 400,000 553,600 415,200 17,500 - -	- $ 608,960 830,400 69,200 276,800 - 10,000 400,000 - 415,200 17,500 - -	- 1.25 1.75 0.42 1.26 - 1.05 1.10~1.20 - 1.30~1.50 1.30 - -	2 2 2 2 2 2 2 2 2 2 2 2 2	- $ - - - - - - - - - - - -	Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations Operations	- $ - - - - - - - - - - - -	None None None None None None None None None None None None None	- $ - - - - - - - - - - - -	1,607,433 $ 638,997 1,597,493 74,378 592,575 592,575 489,768 561,585 2,428,490 513,634 17,676 1,465,281 1,465,281	1,607,433 $ 1,597,493 1,597,493 74,378 592,575 592,575 489,768 561,585 2,428,490 513,634 17,676 2,344,449 2,344,449	Note 5 Note 5 Note 5 Note 5 Note 2 Note 2 Note 9 Note 2 Note 5 Note 5 Note 2 Note 7 Note 7

Table 1, Page 5

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2021	Balance at December 31, 2021	Actual amount drawn down	Interest rate	Nature of loan (Note 10)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loansgranted	Footnote
													Item	Value
35 36	Peng Yu (Shanghai) Digital Technology Co., Ltd. Peng Yu International Limited	WPG C&C Shanghai Co., Ltd. Peng Yu Trigold Limited	Other receivables - related parties Other receivables - related parties	Y Y	154,780 $ 57,070	154,212 $ 55,360	154,212 $ -	3.90~4.10 -	2 2	- $ -	Operations Operations	- $ -	None None	- $ -	387,249 $ 230,796	387,249 $ 230,796	Note 5 Note 5

Note 1: Ceiling on total loans to others should not exceed the creditor's net assets. For short-term financing, ceiling on loans to a single party should not exceed the creditor's net assets.

Note 2: Accumulated financing activities to any company or person should not be in excess of 40% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.

• (2) For short-term financing, financing activities to a single company should not be in excess of 40% of creditor’s net assts.

• Note 3: (1) For those borrowers which are not 100% held investee company, the individual limit amount and the accumulated financing activities to those borrowers should not be in excess of 40% of the creditor’s net assets.

• (2) For those borrowers which are 100% held investee company, the individual limit amount and the accumulated financing activities to those borrowers should not be in excess of 200% of the creditor’s net assets.

• (3) The total limit of (1) and (2) should not exceed 200% of the creditor’s net assets.

Note 4: Accumulated financing activities to any company or person should not be in excess of 200% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.

• (2) For short-term financing, the financing activities to an overseas company which is 100% directly or indirectly held by ultimate parent company should not be in excess of 200% of creditor’s net assets. For borrower not fulfilling said criteria, the limit should not exceed 40% of the creditor’s net assets.

Note 5: Accumulated financing activities to any company or person should not be in excess of 100% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.

• (2) For short-term financing, the financing activities to an overseas company or ultimate parent company which is 100% directly or indirectly held by ultimate parent company should not be in excess of 100% of creditor’s net assets. For borrower not fulfilling said criteria, the limit should not exceed 40% of the creditor’s net assets.

Note 6: Accumulated financing activities to any company or person should not be in excess of 40% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.

• (2) For short-term financing, the financing activities to a single company should not be in excess of 30% of creditor’s assets.

• Note 7: Accumulated financing activities to any company or person should not be in excess of 40% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases. (2) For short-term financing, the financing activities to a single company should not be in excess of 25% of creditor’s net assts.

• Note 8: (1) The financing activities to an overseas company which is 100% directly or indirectly held by ultimate parent company should not be in excess of 200% of creditor's net assets. Ceilings on accumulated short-term financing should not exceed 200% of the creditor's net assets.

• (2) The individual limit amount should not exceed 40% of the creditor's net assets and the accumulated financing activities to those borrowers should not be in excess of 40% of the creditor's net assets.

Note 9: Accumulated financing activities to any company or person should not be in excess of 40% of creditor’s net assets. Limit on loans to a single company is as follows:

• (1) For business transaction to the creditor, ceiling on the individual loans from others should not exceed 40% of the creditor's net assets, and the individual limit should not exceed the amount of business transactions within one year; the amount of business transactions means the higher between sales and purchases.

• (2) For short-term financing, financing activities to a single company should not be in excess of 40% of creditor’s net assts.

• (3) Ceiling on total loans granted between foreign companies whose voting shares are 100% held by the Company directly or indirectly, or on loans granted to the Company by such foreign companies was excluded in the aforementioned limits. Note 10: The column of ‘Nature of loan’ shall fill in 1. ‘Business transaction or 2. ‘Short-term financing’.

Table 1, Page 6

Table 2

WPG Holdings Limited and Subsidiaries Provision of endorsements and guarantees to others Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Number	Endorser/ guarantor	Partybeingendorsed/guaranteed	Partybeingendorsed/guaranteed	Limit on endorsements/ guarantees provided for a singleparty	Maximum outstanding endorsement/ guarantee amount as of December 31, 2021	Outstanding endorsement/ guarantee amount at December 31, 2021	Actual amount drawn down	Amount of endorsements/ guarantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided	Provision of endorsements/ guarantees by parent company to subsidiary	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in Mainland China	Footnote
		Companyname	Relationship with the endorser/ guarantor
0 1 2 2 3 4 5 5 5 5 5 5 6	WPG Holdings Limited World Peace International (South Asia) Pte Ltd World Peace International Pte Ltd World Peace International Pte Ltd World Peace International (South Asia) Pte Ltd WPG China Inc. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. World Peace Industrial Co., Ltd.	World Peace Industrial Co., Ltd. WPG C&C Computers And Peripheral (India) Private Limited WPG Americas Inc. World Peace International (South Asia) Pte Ltd WPG Americas Inc. LaaS (Dongguan) Supply Chain Management Limited Yosun Singapore Pte Ltd. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Ltd Yosun Shanghai Corp. Ltd. Sertek Incorporated Richpower Electronic Devices Co., Limited WPI International (Hong Kong) Limited	Note 1 Note 1 Note 3 Note 1 Note 3 Note 3 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	35,199,964 $ 6,927,261 7,520,100 7,520,100 9,379,426 5,142,321 8,272,719 8,272,719 8,272,719 8,272,719 8,272,719 8,272,719 12,995,824	179,517 $ 71,338 165,840 285,350 152,900 53,009 1,141,850 445,760 754,920 699,000 4,457,600 1,400,000 3,003,264	90,707 $ 69,200 152,240 - 152,240 52,997 913,440 387,520 747,360 - 2,214,400 800,000 3,003,264	90,707 $ 23,060 152,240 - 152,240 26,498 279,135 207,153 371,778 - 1,208,996 740,641 2,075,151	90,707 $ - - - - 26,498 - - - - - - -	0.13 2.00 4.05 - 3.25 1.55 11.04 4.68 9.03 - 26.77 9.67 11.55	35,199,964 $ 6,927,261 7,520,100 7,520,100 9,379,426 6,856,428 16,545,438 16,545,438 16,545,438 16,545,438 16,545,438 16,545,438 20,793,319	Y N N N N N N N N N N N N	N N N N N N N N N N N N N	N N N N N Y N N N Y N N N	Notes 4 and 5 Note 7 Note 7 Note 7 Note 7 Note 12 Note 11 Note 11 Note 11 Note 11 Note 11 Note 11 Note 6

Table 2, Page 1

Number	Endorser/ guarantor	Partybeingendorsed/guaranteed	Partybeingendorsed/guaranteed	Limit on endorsements/ guarantees provided for a singleparty	Maximum outstanding endorsement/ guarantee amount as of December 31, 2021	Outstanding endorsement/ guarantee amount at December 31, 2021	Actual amount drawn down	Amount of endorsements/ guarantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided	Provision of endorsements/ guarantees by parent company to subsidiary	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in Mainland China	Footnote
		Companyname	Relationship with the endorser/ guarantor
6 6 6 6 7 8 9 10 10 10 11 11 11	World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. Apache Communication I Frontek Technology Corporation Pernas Electronics Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Trigold Holdings Limited Trigold Holdings Limited Trigold Holdings Limited	Vitec WPG Limited World Peace International (South Asia) Pte Ltd WPG Electronics (Hong Kong) Limited WPG Korea Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Silicon Application corp. Apache Communication Inc. Frontek Technology Corporation AIT Japan Inc. Peng Yu International Limited WPG C&C Shanghai Co., Ltd. Peng Yu Trigold Limited	Note 3 Note 1 Note 1 Note 1 Note 2 Note 2 Note 2 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	12,995,824 $ 12,955,824 12,995,824 12,995,824 943,907 802,184 701,982 2,344,449 2,344,449 2,344,449 1,001,502 1,001,502 1,001,502	124,560 $ 1,411,760 692,000 60,000 485,350 803,900 200,000 228,280 821,498 14,268 57,070 131,520 370,955	124,560 $ 1,411,760 692,000 60,000 476,800 538,400 200,000 221,440 796,000 13,840 55,360 - 359,840	- $ 797,059 692,000 27,849 200,000 291,372 147,694 135,426 156,715 106 55,360 - 359,840	- $ - - - - - - - - - - - -	0.48 5.43 2.66 0.23 20.21 26.85 14.25 3.78 13.58 0.24 2.76 - 17.97	20,793,319 $ 20,793,319 20,793,319 20,793,319 1,179,884 1,002,731 701,982 2,930,561 2,930,561 2,930,561 1,001,502 1,001,502 1,001,502	N N N N N N N N N N N N N	N N N N N N N N N N N N N	N N N N N N N N N N N Y N	Note 6 Note 6 Note 6 Note 6 Note 10 Note 10 Note 8 Note 9 Note 9 Note 9 Note 13 Note 13 Note 13

Note 1: The company and its subsidiary hold more than 50% of the investee company.

Note 2: The parent company directly owns more than 50% of the company.

• Note 3: An affiliate.

Note 4: The guarantee amount should not exceed 50% of guarantor’s net assets; the limit to a single company should not exceed 50% of the Company’s stockholder’s equity. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The limit on the Company and its subsidiaries’ total loan to other companies is less than 60% of the Company’s net assets; limited to a single company should not exceed 50% of the Company’s

net assets. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company should not exceed 10% of the Company’s net assets, which is based on the latest audited or reviewed financial statements.

Note 5: There are 8,999 thousand shares of WPG Investment Co., Ltd. which have been pledged for purchases for World Peace Industrial Co., Ltd. The book value of those pledged investments is $90,707. Note 6: The cumulative guarantee amount to others should not be in excess of 80% of guarantor’s net assets. The guarantee amount to a single company should not be in excess of 50% of guarantor’s net assets. For business transaction with the guarantor, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The net asset value is based on the latest audited or reviewed financial statements.

Table 2, Page 2

• Note 7: The cumulative guarantee amount to others should not be in excess of 200% of the Company’s net assets. The guarantee amount to a single company should not be in excess of 200% of Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company should not exceed 10% of the Company’s net assets.

• Note 8: The cumulative guarantee amount to others should not be in excess of 50% (not including 50%) of the Company’s net assets; the limit to a single company should not exceed 50% of the Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. Ceiling on total endorsements/guarantees granted by the Company and subsidiaries shall be less than 50% (not including 50%) of the Company’s net assets. Ceiling on total endorsements/guarantees granted by the Company, the Company’s ultimate parent company and subsidiaries to a single party is 50% of the Company’s net assets. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company’s ultimate parent company should not exceed 10% of the net assets of the Company’s ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

• Note 9: The guarantee amount should not exceed 50% of guarantor’s net assets; the limit to a single company should not exceed 40% of the Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. Net assets is based on the latest audited or reviewed financial statements. Ceiling on total endorsements/guarantees granted by the Company and subsidiaries shall be less than 50% (not including 50%) of theCompany’s net assets. The Company’s and its subsidiaries’ guarantee amount to a single company should not be in excess of 50% of the Company’s net assets. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company’s ultimate parent company should not exceed 10% of the net assets of the Company’s ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

• Note 10: The guarantee amount should not exceed 50% of guarantor’s net assets; the limit to a single company should not exceed 40% of the Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. Net assets is based on the latest audited or reviewed financial statements. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company’s ultimate parent company should not exceed 10% of the net assets of the Company’s ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

• Note 11: The cumulative guarantee amount to others should not be in excess of 200% (excluding) of the Company’s net assets. The guarantee amount to a single company should not be in excess of 100% of Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company’s ultimate parent company should not exceed 10% of the net assets of the Company’s ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

• Note 12: The cumulative guarantee amount to others should not be in excess of 200% (excluding) of the Company’s net assets. The guarantee amount to a single company should not be in excess of 150% of Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The guarantee amount to a subsidiary which is 90%~100% directly or indirectly held by the Company’s ultimate parent company should not exceed 10% of the net assets of the Company’s ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

• Note 13: The cumulative guarantee amount to others should not be in excess of 50% (not including 50%) of the Company’s net assets. The guarantee amount to a single company should not be in excess of 50% (not including 50%) of Company’s net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The Company’s and its subsidiaries’ cumulative guarantee amount to others should not be in excess 50%

• (not including 50%) of the Company’s net assets. The guarantee amount to a single company should not be in excess of 50% (not including 50%) of the Company’s net assets. The Company’s and its subsidiaries’ guarantee amount to a subsidiary which is 90%~

• 100% directly or indirectly held by the Company should not exceed 10% of the Company’s net assets. The guarantee amount to a subsidiary which is 100% directly or indirectly held by the Company should not exceed 50% (not including 50%) of the Company’s net assets. The net assets value is based on the latest audit or reviewed financial statements.

Table 2, Page 3

WPG Holdings Limited and Subsidiaries

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

Year ended December 31, 2021

Securities held by Table 3	Marketable securities	Relationship with the securities issuer	General ledger account		As of December 31,2021	As of December 31,2021	Fair value(Note 1) Footnote (Except as otherwise indicated) Expressed in thousands of NTD	Fair value(Note 1) Footnote (Except as otherwise indicated) Expressed in thousands of NTD
				Number of shares (in thousands)	Book value	Ownership (%)	Fair value(Note 1)
WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited Silicon Application Corp. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. AECO Technology Co., Ltd. Yosun Industrial Corp. Yosun Industrial Corp. Genuine C&C Inc. Richpower Electronic Devices Co., Ltd. WPG Investment Co., Ltd.	Restar Holdings Corporation Tyche Partners L.P. - Funds CDIB CME Fund Ltd., ... etc. - Equity securities T3EX Global Holdings Corp. - Equity securities WT Microelectronics Co., Ltd.-Preference shares Kingmax Technology Inc., ... etc. - Equity securities Silicon Line GmbH, Munich…etc. - Equity securities Vesper Technologies Inc. Hua-Jie (Taiwan) Corp. - Equity securities Fortend Taiwan Scientific Corp., ... etc. - Equity securities Golf club memberships of Ta Shee Resort Co., Ltd. Systemweb Technology - Equity securities Chipmast Technology Co., Ltd. - Equity securities Dimerco Express Corporation ... etc. - Equity securities	None None None None The Group's investment accounted for using the equity method None None None None None None None None None	Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through other comprehensive income - non- current Financial assets at fair value through other comprehensive income - non- current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through other comprehensive income - non- current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - current, etc.	230 - - 11,589 24,284 - - - 668 - - 700 287 -	111,515 $ 418,001 107,580 1,581,886 1,188,695 12,822 24,068 31,050 6,684 16,387 17,100 17,889 714 27,125	0.76 - - 8.45 17.99 - - - 3.32 - - 7.00 1.48 -	111,515 $ 418,001 107,580 1,581,886 1,188,695 12,822 24,068 31,050 6,684 16,387 17,100 17,889 714 27,125	Note 2 Note 3 Note 4

Table 3, Page 1

As of December 31, 2021

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	Number of shares (in thousands)	Book value	Ownership (%)	Fair value(Note 1)	Footnote
WPG Investment Co., Ltd. Silicon Application (BVI) Corporation Asian Information Technology Inc. Asian Information Technology Inc. Win-Win Systems Ltd. WPG South Asia Pte. Ltd. WPG China Inc. WPG China Inc.	Nichidenbo Corporation ... etc. - Equity securities OAE Technology. Inc. ...etc. - Equity securities Zhen Ding Technology Co., Ltd. ... etc.- Equity securities Golf club memberships of Ta Shee Resort Co., Ltd. Silicon Electronics Company(s) Pte. Ltd. - Equity securities ViMOS Technologies GmBH - Equity securities CECI Technology Co. Ltd. ... etc. - Equity securities Yiwu Weihao Chuangxin Phase I Equity Investment Partnership (Limited Partnership)	None None None None None None None None	Financial assets at fair value through other comprehensive income - non- current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - current, etc. Financial assets at fair value through profit or loss – non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current Financial assets at fair value through profit or loss - non-current	- - - - 180 20 - -	519,931 $ 6,038 5,025 17,100 - 598 1,051,447 86,880	- - - - - 9.00 - -	519,931 $ 6,038 5,025 17,100 - 598 1,051,447 86,880

Note 1: Fill in the amount after adjusted at fair value and deducted by accumulated impairment for the marketable securities measured at fair value; fill in the acquisition cost or amortized cost deducted by accumulated impairment for the marketable securities not measured at fair value.

Note 2: The original investee company, Vitec Holdings Co., Ltd., was delisted on March 27, 2019. Vitec Holdings Co., Ltd merged with UKC Holdings whereby a new company, Restar Holdings Corporation, was established. The effective date for this merger was April 1, 2019, and the name of the held marketable securities was changed.

Note 3: On September 18, 2020, the Board of Directors of the Group resolved to subscribe WT’s series A preference shares in the amount of 24,283,867 shares with a par value of NT$50 per share, with total consideration of $1,214,193, based on the shareholding ratio at the effective date of the capital increase in accordance with the application for shares. As of October 15, 2020 (effective date of the capital increase), the Group’s shareholding ratio in WT is 17.99% of total

outstanding preference shares after subscribing WT’s series A preference shares.

Note 4: There are 566 thousand shares of Kingmax Technology Inc. which have been pledged for purchases as of December 31, 2021.

Table 3, Page 2

Table 4

WPG Holdings Limited and Subsidiaries

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

Year ended December 31, 2021

Expressed in thousands of NTD

(Except as otherwise indicated)

If the counterparty is a related party, information as to the last transaction of the real estate

is disclosed below:

Real estate acquired by	Realestate	Transaction date or date ofthe event	Transactionamount	Status ofpayment	Counterparty	Relationship with the counterparty	Original owner who sold the real estate to the counterparty	Relationship between the original owner and the acquirer	Date of the original transaction	Amount	Basis or reference used in setting the price	Reason for acquisition of real estate and status oftherealestate	Other commitments
The Company	Industrial plants located in No. 349, 350, 360, 386, 387, 390, 392, 392-1, Dinghu section, Guishan	2021.06 (Note 1)	$ 837,600	$ 837,600	CMC Magnetics Corporation	Non-related party	-	-	-	$ -	Zhan-Mao Real Estate Appraisers Firm	Operating needs	None

Note 1: The date of contract.

Table 4, Page 1

Table 5

WPG Holdings Limited and Subsidiaries Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Real estate disposed by	Real estate	Transaction date or date of the event (Note 2)	Date of acquisition	Bookvalue	Disposal amount	Status of collection of proceeds	Gains (losses) on disposal	Counterparty	Relationship with the seller	Reason for disposal	Basis or reference used in setting the price	Other commitments
Silicon Application Corp.	18F of office building in Zhonghe District	2021/5/7	1999/1/6~ 2019/10/31	130,189 $	316,382 $	Collected based on the agreement	186,193 $	Amazing Microelectronic Corp.	None	Taking into consideration assets utilization and revitalizing assets	Appraisal amount of $314,480 appraised by Euro-Asia Real Estate Appraisers Firm and appraisal amount of $319,221 appraised by Cheng-Da Real Estate Appraisers Joint Firm	None

Note 1: The appraisal result should be presented in the ‘Basis or reference used in setting the price’ column if the disposal real estate should be appraised pursuant to the regulations. Note 2: The date of the event was the signing date.

Table 5, Page 1

Table 6

WPG Holdings Limited and Subsidiaries

Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
WPG Holdings Limited 〞 〞 〞 World Peace Industrial Co., Ltd. 〞 〞 〞 〞 Genuine C&C (IndoChina) Pte Ltd. World Peace International (South Asia) Pte Ltd. 〞 〞 〞 〞 〞 〞 〞	World Peace Industrial Co., Ltd. Silicon Application Corp. Asian Information Technology Inc. Yosun Industrial Corp. WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Genuine C&C Inc. WPG PT Electrindo Jaya World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited WPG SCM Limited WPG PT Electrindo Jaya World Peace International (India) Pvt., Ltd. WPG C&C Comuters and Peripheral (India) Private Limited WPG C&C (Malaysia) Sdn. Bhd WPG C&C (Thailand) Co., Ltd.	Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 An investee which accounted associates using the equity method Same ultimate parent company 〞 〞 An investee which accounted associates using the equity method Same ultimate parent company 〞 〞 〞	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	780,173) ($ 204,668) ( 196,753) ( 261,118) ( 13,289,687) ( 1,124,144) ( 404,740) ( 340,155) ( 177,109) ( 302,519) ( 288,878) ( 122,466) ( 3,650,592) ( 594,907) ( 103,485) ( 1,140,024) ( 313,384) ( 371,919) (	52.91) ( 13.88) ( 13.34) ( 17.71) ( 9.61) ( 0.81) ( 0.29) ( 0.25) ( 0.13) ( 94.19) ( 1.07) ( 0.45) ( 13.49) ( 2.20) ( 0.38) ( 4.21) ( 1.16) ( 1.37) (	Note 5 〞 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Note 5 〞 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Note 5 〞 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	65,760 $ 32,854 30,952 33,330 1,686,941 287,851 69,465 58,097 22,807 62,588 13,186 20,160 658,418 115,916 8,618 167,897 11,126 85,184	40.03 20.00 18.84 20.29 7.12 1.21 0.29 0.25 0.10 100.00 0.28 0.43 13.89 2.45 0.18 3.54 0.23 1.80

Table 6, Page 1

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
WPI International (Hong Kong) Limited 〞 〞 〞 〞 〞 〞 〞 Silicon Application Corp. 〞 〞 〞 〞 Pernas Electronics Co., Ltd. 〞 Everwiner Enterprise Co., Ltd 〞 Asian Information Technology Inc. 〞 〞 〞 〞	World Peace Industrial Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. WPG SCM Limited WPG Korea Co., Ltd. Vitec WPG Limited World Peace International (South Asia) Pte Ltd. Silicon Application Company Limited Pernas Electronics Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Silicon Application Corp. Everwiner Enterprise Co., Ltd. Silicon Application Corp. Pernas Electronics Co., Ltd. Frontek Technology Corporation Apache Communication Inc. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc.	Same ultimate parent company 〞 〞 〞 〞 〞 An investee of the Group which was accounted for using equity method Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	12,059,776) ($ 1,075,447) ( 2,297,431) ( 2,430,500) ( 875,653) ( 5,103,237) ( 240,078) ( 1,074,592) ( 101,605) ( 615,442) ( 5,142,931) ( 1,839,796) ( 334,891) ( 1,593,609) ( 466,887) ( 473,065) ( 2,281,232) ( 7,095,560) ( 1,427,119) ( 151,497) ( 171,282) ( 101,897) (	4.50) ( 0.40) ( 0.86) ( 0.91) ( 0.33) ( 1.90) ( 0.09) ( 0.40) ( 0.11) ( 0.68) ( 5.70) ( 2.04) ( 0.37) ( 22.01) ( 6.45) ( 7.87) ( 37.94) ( 18.13) ( 3.65) ( 0.39) ( 0.44) ( 0.26) (	Note 3 〞 〞 〞 〞 〞 〞 〞 30 days after monthly billings 〞 90 days after monthly billings 〞 〞 30 days after monthly billings Note 2 30 days after monthly billings Note 2 〞 〞 〞 〞 〞	Note 3 〞 〞 〞 〞 〞 〞 〞 Note 4 〞 〞 〞 〞 〞 〞 〞 〞 Note 2 〞 〞 〞 〞	Note 3 〞 〞 〞 〞 〞 〞 〞 Note 4 〞 〞 〞 〞 〞 〞 〞 〞 Note 2 〞 〞 〞 〞	1,257,666 $ 1,037,656 546,178 647,033 64,635 475,339 31,836 109,315 17,043 58,181 1,644,410 352,379 91,845 294,891 34,781 30,443 341,496 2,262,650 303,178 73,296 27,016 38,656	3.00 2.47 1.30 1.54 0.15 1.13 0.08 0.26 0.09 0.30 8.46 1.81 0.47 17.62 2.08 2.28 25.61 28.99 3.88 0.94 0.35 0.50

Table 6, Page 2

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Henshen Electric Trading Co., Ltd. 〞 Frontek Technology Corporation 〞 〞 〞 Apache Communication Inc. WPG Electronics (Hong Kong) Limited 〞 〞 〞 〞 〞 〞 〞 〞 WPG China (SZ) Inc. WPG China Inc. WPG Americas Inc. 〞 WPG South Asia Pte. Ltd. 〞 Yosun Industrial Corp. 〞 〞	Asian Information Technology Inc. Frontek Technology Corporation Asian Information Technology Inc. Gather Technology Incorporation Limited WPG Electronics (Hong Kong) Limited WPG China Inc. Asian Information Technology Inc. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited Silicon Application Corp. WPG China (SZ) Inc. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Limited Peng Yu International Limited Peng Yu Trigold Limited WPG China Inc. WPG China (SZ) Inc. World Peace Industrial Co., Ltd. Yosun Industrial Corp. Yosun Singapore Pte Ltd. World Peace International (South Asia) Pte Ltd. WPG China (SZ) Inc. WPG China Inc. Yosun Hong Kong Corp. Ltd.	Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	189,330) ($ 162,296) ( 4,721,392) ( 283,012) ( 584,405) ( 184,352) ( 2,766,046) ( 2,188,289) ( 8,345,454) ( 103,126) ( 118,136) ( 122,261) ( 204,778) ( 127,046) ( 1,231,158) ( 2,081,737) ( 950,252) ( 824,132) ( 1,325,699) ( 580,037) ( 122,776) ( 515,862) ( 872,305) ( 622,860) ( 5,203,194) (	16.87) ( 14.46) ( 14.52) ( 0.87) ( 1.80) ( 0.57) ( 7.76) ( 8.65) ( 33.00) ( 0.41) ( 0.47) ( 0.48) ( 0.81) ( 0.50) ( 4.87) ( 8.23) ( 7.70) ( 3.25) ( 7.49) ( 3.28) ( 5.77) ( 24.23) ( 2.27) ( 1.62) ( 13.53) (	Note 2 〞 〞 〞 〞 〞 〞 Notes 3 and 5 〞 Note 5 Note 3 Notes 3 and 5 〞 〞 〞 〞 Note 6 Note 3 〞 〞 Notes 3 and 5 〞 Note 6 〞 Note 3	Note 2 〞 〞 〞 〞 〞 〞 Notes 3 and 5 〞 Note 5 Note 3 Notes 3 and 5 〞 〞 〞 〞 Note 6 Note 4 Note 3 〞 Notes 3 and 5 〞 Note 6 〞 Note 3	Note 2 〞 〞 〞 〞 〞 〞 Notes 3 and 5 〞 Note 5 Note 3 Notes 3 and 5 〞 〞 〞 〞 Note 6 Note 4 Note 3 〞 Notes 3 and 5 〞 Note 6 〞 Note 3	8,214 $ 501 121,172 29,423 226,752 35,819 1,111,632 100,895 2,845,885 - 30,707 - - - 27,941 1,044,368 - 301,283 83,009 373,276 - - 161,052 157,229 57,534	2.12 0.13 1.83 0.45 3.43 0.54 19.20 1.63 46.08 - 0.50 - - - 0.45 16.91 - 4.57 2.42 10.88 - - 3.77 3.68 1.35

Table 6, Page 3

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Yosun Industrial Corp. 〞 〞 Yosun Hong Kong Corp. Ltd. 〞 〞 〞 Yosun Singapore Pte Ltd. 〞 Sertek Incorporated 〞 Richpower Electronic Devices Co., Ltd 〞 〞 Richpower Electronic Devices Co., Limited 〞 〞 〞 〞 〞 Peng Yu International Limited Peng Yu Trigold Limited 〞 〞 〞	Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Limited Peng Yu Trigold Limited WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Richpower Electronic Devices Co., Limited WPG SCM Limited Yosun Hong Kong Corp. Ltd. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Silicon Application Corp. WPG Electronics (Hong Kong) Limited Yosun Industrial Corp. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Ltd WPG C&C Shanghai Co., Ltd. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited Peng Yu International Limited WPG C&C Shanghai Co., Ltd.	Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	198,119) ($ 173,789) ( 161,697) ( 944,231) ( 1,615,459) ( 7,250,841) ( 1,653,543) ( 446,825) ( 313,384) ( 925,543) ( 589,882) ( 1,237,155) ( 1,410,550) ( 594,377) ( 183,784) ( 151,249) ( 153,754) ( 535,391) ( 3,027,717) ( 395,168) ( 666,070) ( 1,317,697) ( 187,674) ( 113,283) ( 1,109,858) (	0.52) ( 0.45) ( 0.42) ( 2.02) ( 3.45) ( 15.49) ( 3.53) ( 6.17) ( 4.33) ( 6.75) ( 4.30) ( 8.34) ( 9.51) ( 4.01) ( 1.00) ( 0.82) ( 0.84) ( 2.92) ( 16.49) ( 2.15) ( 29.04) ( 39.38) ( 5.61) ( 3.39) ( 33.17) (	Note 3 〞 〞 Note 6 〞 Note 3 〞 〞 〞 〞 〞 〞 Note 6 Note 3 Note 6 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞	Note 3 〞 〞 Note 6 〞 Note 3 〞 〞 〞 〞 〞 〞 Note 6 Note 3 Note 6 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞	Note 3 〞 〞 Note 6 〞 Note 3 〞 〞 〞 〞 〞 〞 Note 6 Note 3 Note 6 〞 〞 Note 3 〞 〞 〞 〞 〞 〞 〞	5,542 $ 203 87,733 145,521 353,454 505,745 16,995 43,041 6,008 100,021 37,240 283,737 443,568 64,457 - 23,457 21,326 57,649 63,411 33,024 64,282 - 80,371 - 298,608	0.13 - 2.05 2.65 6.44 9.22 0.31 4.06 0.57 12.67 4.72 7.01 10.96 1.59 - 0.84 0.76 2.07 2.27 1.18 95.13 - 17.55 - 65.22

Table 6, Page 4

Note 1: As the related party transactions of consolidated subsidiaries exceeding $100 million are voluminous, the related information disclosed here is from the sales aspect. Note 2: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30~120 days from the end of the month of sales. Note 3: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30~90 days from the end of the month of sales. Note 4: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. Note 5: The income arose from the provision of administrative resources and management services, and the sales price and terms were determined by the parties. Note 6: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 60~120 days from the end of the month of sales.

Table 6, Page 5

Year ended December 31, 2021

Table 7

WPG Holdings Limited and Subsidiaries

Receivables from related parties reaching $100 million or 20% of paid-in capital or more

Expressed in thousands of NTD (Except as otherwise indicated)

Overdue receivables

Creditor	Counterparty	Relationship withthe counterparty	Balance as at December 31, 2021 (Note1)	Turnover rate (Note2)	Amount	Actiontaken	Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtfulaccounts
World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited Silicon Application Corp. Silicon Application Corp. Pernas Electronics Co., Ltd. Everwiner Enterprise Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Frontek Technology Corporation Frontek Technology Corporation Apache Communication Inc. WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited	WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG SCM Limited WPG PT Electrindo Jaya WPG C&C Computers And Peripheral (India) Private Limited World Peace Industrial Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. WPG Korea Co., Ltd. World Peace International (South Asia) Pte Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. Silicon Application Corp. Pernas Electronics Co., Ltd. Frontek Technology Corporation Apache Communication Inc. Asian Information Technology Inc. WPG Electronics (Hong Kong) Limited Asian Information Technology Inc. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited	Same ultimate parent company 〞 〞 An investment which accounted associates using the equity method Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	1,686,941 $ 287,851 658,418 115,916 167,897 1,257,666 1,037,656 546,178 647,033 475,339 109,315 1,644,410 352,379 294,891 341,496 2,262,650 303,178 121,172 226,752 1,111,632 100,895 2,845,885	10.59 4.01 4.90 6.06 8.92 8.71 2.04 5.18 4.34 4.65 12.35 3.45 5.48 8.04 6.83 3.89 5.20 26.37 2.51 4.96 11.48 3.98	- $ 19,010 - - - - - - - - - 46,297 4,006 - - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	1,686,941 $ 68,104 395,387 74,626 151,734 1,257,666 5,099 297,786 195,973 22,365 109,315 756,286 178,569 294,891 199,564 695,049 - 2,395 60,353 123,267 94,118 1,338,447	- $ - - - - - - - - - - - - - - - - - - - - -

Table 7, Page 1

Overdue receivables

Creditor	Counterparty	Relationship withthe counterparty	Balance as at December 31, 2021 (Note1)	Turnover rate (Note2)	Amount	Actiontaken	Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtfulaccounts
WPG Electronics (Hong Kong) Limited WPG China Inc. WPG Americas Inc. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Sertek Incorporated Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Ltd Peng Yu Trigold Limited WPG Holdings Limited World Peace Industrial Co., Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPG C&C Limited Long-Think International (Hong Kong) Limited AECO Electronics Co., Ltd. Silicon Application Company Limited Silicon Application Company Limited Pernas Electronics Co., Ltd. WPG China (SZ) Inc.	Peng Yu Trigold Limited WPG China (SZ) Inc. Yosun Industrial Corp. WPG China (SZ) Inc. WPG China Inc. WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Yosun Industrial Corp. Silicon Application Corp. WPG Electronics (Hong Kong) Limited WPG C&C Shanghai Co., Ltd. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG SCM Limited WPG Americas Inc. WPG South Asia Pte. Ltd. WPG Electronics (Hong Kong) Limited World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited Silicon Application corp. WPG Electronics (Hong Kong) Limited Silicon Application Corp. Yosun Hong Kong Corp. Ltd.	Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	1,044,368 $ 301,283 373,276 161,052 157,229 145,521 353,454 505,745 100,021 283,737 443,568 298,608 113,230 2,838,057 554,407 125,182 831,986 127,630 1,980,995 595,390 221,976 419,340 669,473 616,023 843,465 404,336 111,537	3.99 5.47 3.11 6.25 3.94 4.70 3.35 25.51 10.56 8.72 3.23 7.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00	- $ - - - - - - - - - 4,424 - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	427,758 $ 48 - 120,723 49,821 81,774 120,774 505,745 100,021 283,737 203,737 220,922 - 43,123 806 75,173 433,569 58,476 10,513 320,509 - 1,443 - 6,725 563,396 696 111,537	- $ - - - - - - - - - - - - - - - - - - - - - - - - - -

Table 7, Page 2

Overdue receivables

Creditor	Counterparty	Relationship withthe counterparty	Balance as at December 31, 2021 (Note1)	Turnover rate (Note2)	Amount	Actiontaken	Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtfulaccounts
WPG China (SZ) Inc. WPG China Inc. WPG South Asia Pte. Ltd. WPG SCM Limited WPG SCM Limited Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Yosun Shanghai Corp. Ltd. Yosun South China Corp. Ltd. Sertek Incorporated Richpower Electronic Devices Pte Ltd. Genuine C&C Holding Inc. (Seychelles) Peng Yu (Shanghai) Digital Technology Co., Ltd. WPG C&C Shanghai Co., Ltd.	LaaS (Dongguan) Supply Chain Management Limited LaaS (Dongguan) Supply Chain Management Limited WPG Americas Inc. WPG Electronics (Hong Kong) Limited WPG Korea Co., Ltd. Yosun Hong Kong Corp. Ltd. WPG China Inc. WPG China (SZ) Inc. WPG China Inc. Richpower Electronic Devices Co., Ltd Yosun Singapore Pte Ltd. Peng Yu Trigold Limited WPG C&C Shanghai Co., Ltd. LaaS (Dongguan) Supply Chain Management Limited	Same ultimate parent company 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	106,836 $ 112,554 277,333 277,151 138,615 1,125,717 2,490,505 149,819 196,798 277,856 206,465 125,617 158,601 296,991	0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00	- $ - - - - - - - - - - - - -	- - - - - - - - - - - - - -	43,440 $ 91 374 338 - 1,124,338 351,864 - - - 249 - 89,897 -	- $ - - - - - - - - - - - - -

Note 1: Balance as at December 31, 2021 includes other receivables that exceed $100,000. Note 2: Turnover rate of 0.00 was caused by the receivables amount recorded as other receivables, and thus the turnover rate is not applicable. Note 3: The subsequent collections are those receivables collected as of February 14, 2022.

Table 7, Page 3

Significant inter-company transactions during the reporting period Year ended December 31, 2021

Table 8

WPG Holdings Limited and Subsidiaries

Expressed in thousands of NTD (Except as otherwise indicated)

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
0 0 0 0 1 1 1 1 1 2 2 2 2 2 2 2 3 3 3	WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd. Silicon Application Corp. Asian Information Technology Inc. Yosun Industrial Corp. WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Genuine C&C Inc. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited WPG SCM Limited World Peace International (India) Pvt., Ltd. WPG C&C Computers And Peripheral (India) Private Limited WPG C&C (Malaysia) Sdn. Bhd WPG C&C (Thailand) Co., Ltd. World Peace Industrial Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc.	1 1 1 1 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	780,173 $ 204,668 196,753 261,118 13,289,687 1,124,144 404,740 340,155 177,109 288,878 122,466 3,650,592 103,485 1,140,024 313,384 371,919 12,059,776 1,075,447 2,297,431	Note 11 Note 11 Note 11 Note 11 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5	0.10 0.03 0.03 0.03 1.71 0.14 0.05 0.04 0.02 0.04 0.02 0.47 0.01 0.15 0.04 0.05 1.55 0.14 0.30

Table 8, Page 1

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
3 3 3 3 4 4 4 4 4 5 5 6 6 7 7 7 7 7 8 8 9 9 9 9 10 11	WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited Silicon Application Corp. Silicon Application Corp. Silicon Application Corp. Silicon Application Corp. Silicon Application Corp. Pernas Electronics Co., Ltd. Pernas Electronics Co., Ltd. Everwiner Enterprise Co., Ltd. Everwiner Enterprise Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Henshen Electric Trading Co., Ltd. Henshen Electric Trading Co., Ltd. Frontek Technology Corporation Frontek Technology Corporation Frontek Technology Corporation Frontek Technology Corporation Apache Communication Inc. WPG Electronics (Hong Kong) Limited	WPG China Inc. WPG SCM Limited WPG Korea Co., Ltd. World Peace International (South Asia) Pte Ltd. Silicon Application Company Limited Pernas Electronics Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Silicon Application Corp. Everwiner Enterprise Co., Ltd. Silicon Application Corp. Pernas Electronics Co., Ltd. Frontek Technology Corporation Apache Communication Inc. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Asian Information Technology Inc. Frontek Technology Corporation Asian Information Technology Inc. Gather Technology Incorporation Limited WPG Electronics (Hong Kong) Limited WPG China Inc. Asian Information Technology Inc. World Peace Industrial Co., Ltd.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	2,430,500 $ 875,653 5,103,237 1,074,592 101,605 615,442 5,142,931 1,839,796 334,891 1,593,609 466,887 473,065 2,281,232 7,095,560 1,427,119 151,497 171,282 101,897 189,330 162,296 4,721,392 283,012 584,405 184,352 2,766,046 2,188,289	Note 5 Note 5 Note 5 Note 5 Notes 9 and 11 Notes 9 and 11 Notes 9 and 12 Notes 9 and 12 Notes 9 and 12 Notes 9 and 11 Note 4 Notes 9 and 11 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 5	0.31 0.11 0.66 0.14 0.01 0.08 0.66 0.24 0.04 0.20 0.06 0.06 0.29 0.91 0.18 0.02 0.02 0.01 0.02 0.02 0.61 0.04 0.08 0.02 0.36 0.28

Table 8, Page 2

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
11 11 11 11 11 11 11 11 12 13 14 14 15 15 16 16 16 16 16 16 17 17 17 17 18 18	WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. WPG Americas Inc. WPG Americas Inc. WPG South Asia Pte. Ltd. WPG South Asia Pte. Ltd. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Singapore Pte Ltd. Yosun Singapore Pte Ltd.	WPI International (Hong Kong) Limited Silicon Application Corp. WPG China (SZ) Inc. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Limited Peng Yu International Limited Peng Yu Trigold Limited WPG China Inc. WPG China (SZ) Inc. World Peace Industrial Co., Ltd. Yosun Industrial Corp. Yosun Singapore Pte Ltd. World Peace International (South Asia) Pte Ltd. WPG China (SZ) Inc. WPG China Inc. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Limited Peng Yu Trigold Limited WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Richpower Electronic Devices Co., Limited WPG SCM Limited Yosun Hong Kong Corp. Ltd.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	8,345,454 $ 103,126 118,136 122,261 204,778 127,046 1,231,158 2,081,737 950,252 824,132 1,325,699 580,037 122,776 515,862 872,305 622,860 5,203,194 198,119 173,789 161,697 944,231 1,615,459 7,250,841 1,653,543 446,825 313,384	Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 8 Note 5 Note 5 Note 5 Note 11 Note 11 Note 8 Note 8 Note 5 Note 5 Note 5 Note 5 Note 8 Note 8 Note 5 Note 5 Note 5 Note 5	1.07 0.01 0.02 0.02 0.03 0.02 0.16 0.27 0.12 0.11 0.17 0.07 0.02 0.07 0.11 0.08 0.67 0.03 0.02 0.02 0.12 0.21 0.93 0.21 0.06 0.04

Table 8, Page 3

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
19 19 20 20 20 21 21 21 21 21 21 22 23 23 23 23 1 1 2 2 3 3 3 3 3	Sertek Incorporated Sertek Incorporated Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Co., Limited Peng Yu International Limited Peng Yu Trigold Limited Peng Yu Trigold Limited Peng Yu Trigold Limited Peng Yu Trigold Limited World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited	Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Silicon Application Corp. WPG Electronics (Hong Kong) Limited Yosun Industrial Corp. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Richpower Electronic Devices Co., Ltd. WPG C&C Shanghai Co., Ltd. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited Peng Yu International Limited WPG C&C Shanghai Co., Ltd. WPI International (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG SCM Limited WPG C&C Computers And Peripheral (India) Private Limited World Peace Industrial Co., Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. WPG China Inc. WPG Korea Co., Ltd.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Sales 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 Accounts receivable 〞 〞 〞 〞 〞 〞 〞 〞	925,543 $ 589,882 1,237,155 1,410,550 594,377 183,784 151,249 153,754 535,391 3,027,717 395,168 666,070 1,317,697 187,674 113,283 1,109,858 1,686,941 287,851 658,418 167,897 1,257,666 1,037,656 546,178 647,033 475,339	Note 5 Note 5 Note 5 Note 8 Note 5 Note 8 Note 8 Note 8 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5 Note 5	0.12 0.08 0.16 0.18 0.08 0.02 0.02 0.02 0.07 0.39 0.05 0.09 0.17 0.02 0.01 0.14 0.59 0.10 0.23 0.06 0.44 0.36 0.19 0.22 0.17

Table 8, Page 4

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
3 4 4 5 6 7 7 9 9 10 11 11 11 13 14 16 16 17 17 17 19 20 20 23 0 1	WPI International (Hong Kong) Limited Silicon Application Corp. Silicon Application Corp. Pernas Electronics Co., Ltd. Everwiner Enterprise Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Frontek Technology Corporation Frontek Technology Corporation Apache Communication Inc. WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG Electronics (Hong Kong) Limited WPG China Inc. WPG Americas Inc. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Yosun Hong Kong Corp. Ltd. Sertek Incorporated Richpower Electronic Devices Co., Ltd. Richpower Electronic Devices Co., Ltd. Peng Yu Trigold Limited WPG Holdings Limited World Peace Industrial Co., Ltd.	World Peace International (South Asia) Pte Ltd. WPG Electronics (Hong Kong) Limited WPG China (SZ) Inc. Silicon Application Corp. Pernas Electronics Co., Ltd. Frontek Technology Corporation Apache Communication Inc. Asian Information Technology Inc. WPG Electronics (Hong Kong) Limited Asian Information Technology Inc. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited Peng Yu Trigold Limited WPG China (SZ) Inc. Yosun Industrial Corp. WPG China (SZ) Inc. WPG China Inc. WPG China (SZ) Inc. WPG China Inc. Yosun Industrial Corp. Yosun Industrial Corp. Silicon Application Corp. WPG Electronics (Hong Kong) Limited WPG C&C Shanghai Co., Ltd. World Peace Industrial Co., Ltd. WPI International (Hong Kong) Limited	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 1 3	Accounts receivable 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 Other receivables 〞	109,315 $ 1,644,410 352,379 294,891 341,496 2,262,650 303,178 121,172 226,752 1,111,632 100,895 2,845,885 1,044,368 301,283 373,276 161,052 157,229 145,521 353,454 505,745 100,021 283,737 443,568 298,608 113,230 2,838,057	Note 5 Notes 9 and 12 Notes 9 and 12 Notes 9 and 11 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 10 Note 10 Note 10 Note 5 Note 5 Note 8 Note 8 Note 8 Note 8 Note 5 Note 5 Note 5 Note 8 Note 5 Note 13 Note 7	0.04 0.57 0.12 0.10 0.12 0.79 0.11 0.04 0.08 0.39 0.04 0.99 0.36 0.10 0.13 0.06 0.05 0.05 0.12 0.18 0.03 0.10 0.15 0.10 0.04 0.99

Table 8, Page 5

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
2 2 2 2 3 3 24 25 26 27 27 5 12 12 13 15 28 28 16 17 29 30	World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPG C&C Limited Long-Think International (Hong Kong) Limited AECO Electronics Co., Ltd. Silicon Application Company Limited Silicon Application Company Limited Pernas Electronics Co., Ltd. WPG China (SZ) Inc. WPG China (SZ) Inc. WPG China Inc. WPG South Asia Pte. Ltd. WPG SCM Limited WPG SCM Limited Yosun Industrial Corp. Yosun Hong Kong Corp. Ltd. Yosun Shanghai Corp. Ltd. Yosun South China Corp. Ltd.	WPG Electronics (Hong Kong) Limited WPG SCM Limited WPG Americas Inc. WPG South Asia Pte. Ltd. WPG Electronics (Hong Kong) Limited World Peace International (South Asia) Pte Ltd. WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited WPI International (Hong Kong) Limited Silicon Application Corp. WPG Electronics (Hong Kong) Limited Silicon Application Corp. Yosun Hong Kong Corp. Ltd. LaaS (Dongguan) Supply Chain Management Limited LaaS (Dongguan) Supply Chain Management Limited WPG Americas Inc. WPG Electronics (Hong Kong) Limited WPG Korea Co., Ltd. Yosun Hong Kong Corp. Ltd. WPG China Inc. WPG China (SZ) Inc. WPG China Inc.	3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3	Other receivables 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	554,407 $ 125,182 831,986 127,630 1,980,995 595,390 221,976 419,340 669,473 616,023 843,465 404,336 111,537 106,836 112,554 277,333 277,151 138,615 1,125,717 2,490,505 149,819 196,798	Note 7 Note 6 Note 7 Note 6 Note 7 Note 14 Note 7 Note 7 Note 7 Note 7 Note 7 Note 7 Note 8 Note 7 Note 14 Note 7 Note 7 Note 7 Note 7 Note 7 Note 7 Note 7	0.19 0.04 0.29 0.04 0.69 0.21 0.08 0.15 0.23 0.21 0.29 0.14 0.04 0.04 0.04 0.10 0.10 0.05 0.39 0.87 0.05 0.07

Table 8, Page 6

Transaction

Number (Note1)	Companyname	Counterparty	Relationship (Note2)	General ledgeraccount	Amount	Transactionterms	Percentage of consolidated total operating revenues or total assets (Note 3)
19 31 32 33 34	Sertek Incorporated Richpower Electronic Devices Pte Ltd. Genuine C&C Holding Inc. (Seychelles) Peng Yu (Shanghai) Digital Technology Co., Ltd. WPG C&C Shanghai Co., Ltd.	Richpower Electronic Devices Co., Ltd. Yosun Singapore Pte Ltd. Peng Yu Trigold Limited WPG C&C Shanghai Co., Ltd. LaaS (Dongguan) Supply Chain Management Limited.	3 3 3 3 3	Other receivables 〞 〞 〞 〞	277,856 $ 206,465 125,617 158,601 296,991	Note 7 Note 7 Note 7 Note 7 Note 7	0.10 0.07 0.04 0.06 0.10

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

• (1) Parent company is ‘0’.

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

Note 2: Relationship between transaction company and counterparty is classified into the following three categories:

• (1) Parent company to subsidiary.

• (2) Subsidiary to parent company.

• (3) Subsidiary to subsidiary.

Note 3: Regarding percentage of transaction amount to consolidated total operating revenues or total assets, it is computed based on period-end balance of transaction to consolidated total assets for balance sheet accounts and based on accumulated transaction amount for the period to consolidated total operating revenues for income statement accounts.

Note 4: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30~120 days from the end of the month of sales. Note 5: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30~90 days from the end of the month of sales. Note 6: The amount receivable pertains to receipts under custody.

Note 7: Mainly accrued financing charges.

Note 8: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 60~120 days from the end of the month of sales.

Note 9: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition.

Note 10: The collection period is 60 days from the end of the month of sales.

Note 11: The collection period is 30 days from the end of the month of sales.

Note 12: The collection period is 90 days from the end of the month of sales.

Note 13: The amount receivable arose from filing of consolidated tax return.

Note 14: The receivable was due from a payment to supplier on behalf of associates.

Table 8, Page 7

Table 9

WPG Holdings Limited and Subsidiaries

Information on investees (excluding information on investments in Mainland china)

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld	as atDecember31,2021	as atDecember31,2021	Net profit (loss) of the investee for the year ended December31,2021	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note1)	Footnote
				Balance as at December 31, 2021	Balance as at December 31, 2020	Numberofshares	Ownership (%)	Bookvalue
WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited WPG Holdings Limited World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd.	World Peace Industrial Co., Ltd. Asian Information Technology Inc. Silicon Application Corp. WPG Electronics Limited WPG Korea Co., Ltd. WPG International (CI) Limited Yosun Industrial Corp. WPG Investment Co., Ltd. Trigold Holdings Limited WPG EMEA B.V. WT Microelectronics Co., Ltd. WPI Investment (South Asia) Pte Ltd. WPI Investment Holding (BVI) Company Ltd. Longview Technology Inc.	Taiwan Taiwan Taiwan Taiwan South Korea Cayman Islands Taiwan Taiwan Taiwan Netherlands Taiwan British Virgin Islands British Virgin Islands Taiwan	Agent and sales of electronic/ eletrical components Sales of electronic/ electrical components Sales of computer software and electronic components Agent and sales of electronic/ eletrical components Agent and sales of electronic/ eletrical components Holding company Sales of electronic/ electrical components Investment company Investment company Sales of electronic/ electrical components Trading company Holding company Holding company Agent and sales of electronic/ eletrical components	18,471,669 $ 4,863,464 5,717,962 14,735 308,771 4,583,583 12,144,406 2,102,997 940,141 140,500 8,111,638 1,132,162 2,774,146 364,290	18,471,669 $ 4,863,464 5,717,962 14,735 169,071 4,583,583 12,144,406 2,102,997 707,968 - 8,111,638 1,132,162 2,774,146 364,290	1,742,000,000 560,700,000 608,000,000 3,920,000 2,235,894 150,282,520 362,074,400 210,000,000 59,195,189 5,000,000 177,110,000 34,196,393 83,179,435 33,900,000	100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 58.86 100.00 22.06 100.00 100.00 100.00	25,979,230 $ 5,861,122 7,358,195 46,361 584,238 7,352,593 12,023,438 2,116,732 1,218,447 117,116 12,856,281 3,878,786 22,813,325 483,854	4,242,362 $ 1,373,132 1,276,708 5,074 1,905 1,605,221 1,275,169 (200,467) 392,114 (21,536) 7,923,257 213,676 3,651,782 (3,524)	4,242,362 $ 1,373,132 1,276,708 4,826 1,905 1,605,221 1,271,653 (202,099) 236,941 (21,536) 1,736,927 - - -	Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 4 Note 6 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5

Table 9, Page 1

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld	as atDecember31,2021	as atDecember31,2021	Net profit (loss) of the investee for the year ended December31,2021	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note1)	Footnote
				Balance as at December 31, 2021	Balance as at December 31, 2020	Numberofshares	Ownership (%)	Bookvalue
World Peace Industrial Co., Ltd. World Peace Industrial Co., Ltd. Longview Technology Inc. Longview Technology Inc. AECO Technology Co., Ltd. Silicon Application Corp. Silicon Application Corp. Silicon Application Corp. Silicon Application Corp. Pernas Electronics Co., Ltd. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Asian Information Technology Inc. Frontek Technology Corporation Yosun Industrial Corp.	Chainpower Technology Corp. AECO Technology Co., Ltd. Longview Technology GC Limited Long-Think International Co., Ltd. Teco Enterprise Holding (BVI) Co., Ltd. Silicon Application (BVI) Corporation Win-Win Systems Ltd. SAC Components (South Asia) Pte. Ltd. Pernas Electronics Co., Ltd. Everwiner Enterprise Co., Ltd. Frontek Technology Corporation Apache Communication Inc. Henshen Electric Trading Co., Ltd. Adivic Technology Co., Ltd. Fame Hall International Co., Ltd. Frontek International Limited Suntop Investments Limited	Taiwan Taiwan British Virgin Islands Taiwan British Virgin Islands British Virgin Islands British Virgin Islands Singapore Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan British Virgin Islands British Virgin Islands Cayman Islands	Agent and sales of electronic/ eletrical components Agent and sales of electronic/ eletrical components Holding company Agent and sales of electronic/ eletrical components Investment company Holding company Holding company Sales of computer software and electronic components Agent and sales of electronic/ eletrical components Agent and sales of electronic/ eletrical components Sales of electronic/ electrical components Sales of electronic/ electrical components Sales of electronic/ electrical components Import and export business for electronic components Investment company Investment company Investment company	66,261 $ 1,468,555 335,328 37,302 436,280 706,402 24,015 104,510 959,504 343,959 1,515,256 980,313 124,521 206,200 155,558 101,862 1,812,188	66,261 $ 1,468,555 335,328 37,302 436,280 706,402 24,015 104,510 959,504 343,959 1,515,256 480,313 124,521 206,200 155,558 101,862 1,812,188	9,781,452 94,600,000 11,300,000 4,000,000 12,610,000 22,000,000 765,000 3,500,000 73,500,000 28,000,000 214,563,352 219,300,000 10,000,000 4,410,000 4,703,107 2,970,000 50,700,000	39.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 25.94 100.00 100.00 100.00	177,208 1,443,284 513,678 44,963 745,664 1,607,433 23,901 105,462 1,403,963 905,225 2,005,461 2,359,768 115,973 27,131 253,221 120,542 5,211,839	139,885 $ 5,350 4,516 (1,181) 7,648 27,385 (17) (228) 384,224 193,787 440,231 344,128 1,581 1,962 7,494 3,022 364,067	- $ - - - - - - - - - - - - - - - -	Notes 2 and 3 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 3 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5

Table 9, Page 2

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld	as atDecember31,2021	as atDecember31,2021	Net profit (loss) of the investee for the year ended December31,2021	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note1)	Footnote
				Balance as at December 31, 2021	Balance as at December 31, 2020	Numberofshares	Ownership (%)	Bookvalue
Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Yosun Industrial Corp. Sertek Incorporated Richpower Electronic Devices Co., Ltd Richpower Electronic Devices Co., Ltd WPG Investment Co., Ltd. WPG Investment Co., Ltd. WPG Investment Co., Ltd. WPG Investment Co., Ltd. WPG Investment Co., Ltd. WPG Investment Co., Ltd. WPG Investment Co., Ltd. Trigold Holdings Limited Trigold Holdings Limited	Sertek Incorporated Pan-World Control Technologies, Inc. Eesource Corp. Richpower Electronic Devices Co., Ltd Sertek Limited Richpower Electronic Devices Co., Limited Richpower Electronic Devices Pte Ltd. Eesource Corp. Pan-World Control Technologies, Inc. Sunrise Technology Co., Ltd. Trigold Holdings Limited AutoSys Co., Ltd. Beauteek Global Wellness Corporation Limited LaaS Holdings (Samoa) Limited Genuine C&C Inc. Trigold (Hong Kong) Company Limited	Taiwan Taiwan Taiwan Taiwan Hong Kong Hong Kong Singapore Taiwan Taiwan Taiwan Taiwan Cayman Islands Hong Kong Samoa Taiwan Hong Kong	Sales of electronic/ electrical components Wholesale of machinery Sales of electronic/electrical components, office machinery and equipment Sales of electronic/ electrical components Sales of electronic/ electrical components Sales of electronic components Sales of electronic components Sales of electronic/electrical components, office machinery and equipment Wholesale of machinery Manufacturing of computer and its peripheral equipment Investment company Holding company Community e-commerce trading plat form and related services Holding company Sales of electronicproducts and its peripheral i t Holding company	1,616,722 $ 19,920 11,520 2,092,631 83,494 284,898 1,988 11,520 17,800 50,000 49,224 73,000 13,663 1,142,712 1,093,697 600,796	1,616,722 $ 19,920 11,520 2,092,631 83,494 284,898 1,988 11,520 17,800 50,000 230 73,000 13,663 1,142,712 1,093,697 510,981	94,828,100 1,660,000 1,080,000 85,000,000 19,500,000 63,000,000 10,000 1,080,000 1,565,218 3,279,800 1,749,979 5,000,000 354,400 40,060,000 79,569,450 155,200,000	100.00 24.24 20.00 100.00 100.00 100.00 100.00 20.00 22.86 10.67 1.74 16.25 19.34 100.00 100.00 100.00	1,776,857 $ - 37,460 2,183,811 74,378 2,428,490 211,349 37,460 - 43,190 35,997 69,019 5,288 866,174 1,224,421 1,019,553	168,967 $ - 44,967 405,561 722 177,815 2,033 44,967 - 4,078 392,114 (16,876) (18,551) (259,392) 175,085 243,626	- $ - - - - - - - - - - - - - - -	Notes 2 and 5 Notes 2 and 3 Notes 2 and 3 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5 Notes 2 and 3 Notes 2 and 3 Notes 2 and 3 Notes 2 and 3 Notes 2 and 3 Notes 2 and 3 Notes 2 and 5 Notes 2 and 5 Notes 2 and 5

Table 9, Page 3

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Sharesheld	as atDecember31,2021	as atDecember31,2021	Net profit (loss) of the investee for the year ended December31,2021	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note1)	Footnote
				Balance as at December 31, 2021	Balance as at December 31, 2020	Numberofshares	Ownership (%)	Bookvalue
Genuine C&C Inc. Genuine C&C Inc. Genuine C&C Inc.	Hoban Inc. Genuine C&C Holding Inc. (Seychelles) Sunrise Technology Co., Ltd.	Taiwan Seychelles Taiwan	An E-commerce company which operates B2C and O2O businesses Holding company Manufacturing of computer and its peripheral equipment	79,999 $ 193,870 12,636	79,999 $ 193,870 12,636	8,000,000 6,500,000 1,682,151	100.00 100.00 5.47	10,377) ($ 127,929 3,780	13,541) ($ 2,411 4,078	- $ - -	Notes 2 and 5 Notes 2 and 5 Notes 2 and 3

Note 1: Investment income (loss) recognized by the company including realized (unrealized) gain or loss from upstream intercompany transactions and amortization of investment discount (premium). Note 2: Investment income (loss) recognized by each subsidiary.

Note 3: An investee company accounted for using the equity method by subsidiary. Note 4: A subsidiary. Note 5: An indirect subsidiary. Note 6: An investee company accounted for using the equity method by the Company.

Table 9, Page 4

WPG Holdings Limited and Subsidiaries

Information on investments in Mainland China

Year ended December 31, 2021

Table 10

Expressed in thousands of NTD (Except as otherwise indicated)

Investee in MainlandChina	Main business activities	Paid-in capital	Investment method (Note 1)	Accumulated amount of remittance from Taiwan to Mainland China as ofJanuary1,2021	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December31,2021	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December31,2021	Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2021	Net income of investee for the year ended December 31, 2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note 2)	Book value of investments in Mainland China as of December 31, 2021(Note5)	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2021	Footnote
					Remitted to MainlandChina	Remitted back to Taiwan
WPG China (SZ) Inc. WPG China Inc. Gain Tune Logistics (Shanghai) Co., Ltd. Suzhou Xinning Logistics Co., Ltd. Suzhou Xinning Bonded Warehouse Co., Ltd. Yosun Shanghai Corp. Ltd. Yosun South China Corp. Ltd. Qegoo Technology Co., Ltd. Beauteek (Shanghai) Global Wellness Corporation Limited LaaS (Dongguan) Supply Chain Management Limited	Sales of semiconductor integrated circuit and electronic components Agent for selling electronic/electrical components Warehousing services / extra work Warehousing services Warehousing services Sales of electronic components and warehousing services Sales of electronic /electrical components Business e-commerce platform Community e-commerce trading platform and related services Supply chain management, design and related	145,890 $ 1,643,974 35,065 58,572 27,680 272,872 139,306 51,208 47,056 1,107,200	1 1 1 1 1 1 1 1 1 1	96,213 $ 1,614,794 13,717 17,016 25,972 213,136 - 4,438 7,238 1,107,200	- $ - - - - - - - - -	- $ - - - - - - - - -	96,213 $ 1,614,794 13,717 17,016 25,972 213,136 - 4,438 7,238 1,107,200	305,399 $ 848,153 9,216 6,954 580) ( 6,231 4,645 - - 259,249) (	100.00 100.00 40.00 29.40 49.00 100.00 100.00 15.00 15.38 100.00	305,399 $ 848,153 3,686 2,045 284) ( 6,231 4,645 - - 259,249) (	1,175,591 $ 3,429,229 33,601 46,012 84,166 374,020 213,762 - - 864,660	- $ - - - - - - - - -	Note 3 Note 8

Table 10, Page 1

Investee in MainlandChina	Main business activities	Paid-in capital	Investment method (Note 1)	Accumulated amount of remittance from Taiwan to Mainland China as ofJanuary1,2021	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December31,2021	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December31,2021	Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2021	Net income of investee for the year ended December 31, 2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognized by the Company for the year ended December 31, 2021 (Note 2)	Book value of investments in Mainland China as of December 31, 2021(Note5)	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2021	Footnote
					Remitted to MainlandChina	Remitted back to Taiwan
Peng Yu (Shanghai) Digital Technology Co., Ltd WPG C&C Shanghai Co., Ltd. Trigolduo (Shanghai) Industrial Development Ltd. Trigold Tongle (Shanghai) Industrial Development Ltd.	Sales of electronic/electrical products Sales of electronic/electrical products Children’s indoor amusement park Children’s indoor amusement park	97,740 $ 230,826 86,880 6,516	1 1 1 1	180,295 $ 237,138 30,408 -	- $ - 30,408 -	- $ - - -	180,295 $ 237,138 60,816 -	64,844 $ 175,536 20,359) ( 4,175) (	100.00 100.00 70.00 70.00	39,295 $ 106,375 8,636) ( 1,771) (	234,673 $ 326,787 8,196 2,792) (	- $ - - -	Note 6 Note 7

• Note 1: Through investing in an existing company in the third area, which then invested in the investee in Mainland China, is ‘1’.

• Note 2: The investment income/loss for the year ended December 31, 2021 that was recognised by the Company was based on the financial statements audited by international accounting firm which has cooperative relationship with accounting firm in R.O.C.

• Note 3: WPG International (Hong Kong) Limited invested in WPG (SZ) Inc. in the amount of HKD 10 million, which is part of the distribution of earnings from WPG China Inc. The investment had been permitted by Investment Commission, and was excluded from the ceiling of investment amount in Mainland China.

• Note 4: For paid-in capital, amount remitted from Taiwan to Mainland China/ amount remitted back to Taiwan for the year ended December 31, 2021, accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2021,

• book value of investments in Mainland China as of December 31, 2021, accumulated amount of investment income remitted back to Taiwan as of December 31, 2021, etc., the exchange rates used were USD 1: NTD 27.68, HKD 1:NTD 3.549 and RMB 1: NTD 4.344.

• Note 5: The ending balance of investment was calculated based on combined ownership percentage held by the Company.

• Note 6: The retirement of World Peace Industrial Co., Ltd.’s indirect investment in Mainland China, WPG C&C Shanghai Co., Ltd., has been approved by Investment Commission, Ministry of Economic Affairs on May 22, 2019

• amounting to USD 11,650 thousand. World Peace Industrial Co., Ltd. will submit an application to Investment Commission, Ministry of Economic Affairs for deducting the accumulated amount of remittance from Taiwan to Mainland China

• when the consideration arising from transfer of equity interests is remitted back from the investment in the third area, WPI International (HK) Limited.

• Note 7: Trigold Tongle (Shanghai) Industrial Development Ltd. is a wholly-owned subsidiary of Trigolduo (Shanghai) Industrial Development Ltd.

• Note 8: WPG Investment Co., Ltd. acquired a 100% equity interest in Mainland China investee, LaaS (Dongguan) Supply Chain Management Limited, through a reinvestment, LaaS Holdings (HK) Limited, of WPG Investment Co., Ltd.'s investment in the third area, Samoa, on August 2, 2020. WPG Investment Co., Ltd. had received a post-approval from the MOEA.

Table 10, Page 2

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as of December31,2021	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed bythe InvestmentCommission of MOEA
WPG Holdings Limited World Peace Industrial Co., Ltd. and its subsidiaries Silicon Application Corp. and its subsidiaries Yosun Industrial Corp. and its subsidiares WPG Investment Co., Ltd. Trigold Holdings Limited	1,767,713 $ 358,563 11,915 232,097 1,118,876 564,571	1,932,834 $ 432,365 17,310 491,710 1,127,957 564,571	42,735,208 $ 15,618,293 4,414,917 4,963,631 1,270,039 1,205,280

(1) Exchange rates as of December 31, 2021 were USD 1: NTD27.68, HKD 1 : NTD 3.549 and RMB 1 : NTD 4.344.

(2) The ceiling of investment amount of the company is calculated based on the investor's net assets.

Table 10, Page 3

WPG Holdings Limited and Subsidiaries

Major shareholders information December 31, 2021

Table 11

Name of major shareholders	Shares	Shares
	Number of shares held	Ownership (%)
Fubon Life Assurance Co., Ltd. 115,714,000 6.15% Description: If the company applies Taiwan Depository & Clearing Corporation for the information of the table, the following can be explained in the notes of the table.

• (a) The major shareholders information was derived from the data that the Company issued common shares (including treasury shares) and preference shares in dematerialised form which were registered and held by the shareholders above 5% on the last operating date of each quarter and was calculated by the Taiwan Depository & Clearing Corporation. The share capital which was recorded in the financial statements may be different from the actual number of shares in dematerialised form due to the difference in the calculation basis.

• (b) If the aforementioned data contains shares which were held in trust by the shareholders, the data is disclosed as a separate account of client which was set by the trustee. As for the shareholder who reports share equity as an insider

• whose shareholding ratio is greater than 10%, in accordance with the Securities and Exchange Act, the shareholding ratio includes the self-owned shares and shares held in trust, and at the same time, the shareholder has the power to decide how to allocate the trust assets. For the information on reported share equity of insider, please refer to Market Observation Post System.

Table 11, Page 1

WPG HOLDINGS LIMITED DETAILS OF CASH AND CASH EQUIVALENTS DECEMBER 31, 2021

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 1

Items Checking accounts and demand deposits Foreign currency deposits	Summary USD 998,000, exchange rate: 27.68 JPY 69,690,000, exchange rate: 0.2405	Amount $ 42,144 27,625 16,761 $ 86,530

Statement 1, Page 1

WPG HOLDINGS LIMITED

MOVEMENT SUMMARY OF INVESTMENTS ACCOUNTED FOR UNDER EQUITY METHOD

YEAR ENDED DECEMBER 31, 2021

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 2

Investee World Peace Industrial Co., Ltd. Silicon Application Corp. Trigold Holdings Limited WPG Electronic Ltd. WPG Korea Co., Ltd. WPG International (CI) Limited Asian Information Technology Inc. WPG Investment Co., Ltd. Yosun Industrial Corp. WPG EMEA B.V. WT Microelectronics Co., Ltd.	Type of investments	As of January 1, 2021	As of January 1, 2021	Additions (Note 2) No. of shares (Note 1) Amount 149,500 $ 4,242,362 29,000 1,276,707 11,056 482,553 - 4,826 1,148 141,605 - 1,605,221 30,700 1,373,132 - 230,053 - 1,271,653 5,000 140,500 - 2,436,396 $ 13,205,008	Deductions (Note 4)	As of December 31, 2021 No. of shares (Note 1) Amount Ownership as of December 31, 2020 1,742,000 $ 25,979,230 100% 608,000 7,358,195 100% 59,195 1,218,447 58.86% 3,920 46,361 100% 2,236 584,238 100% 150,283 7,352,593 100% 560,700 5,861,122 100% 210,000 2,116,732 100% 362,074 12,023,438 100% 5,000 117,116 100% 177,110 12,856,281 22.06% $ 75,513,753	As of December 31, 2021 No. of shares (Note 1) Amount Ownership as of December 31, 2020 1,742,000 $ 25,979,230 100% 608,000 7,358,195 100% 59,195 1,218,447 58.86% 3,920 46,361 100% 2,236 584,238 100% 150,283 7,352,593 100% 560,700 5,861,122 100% 210,000 2,116,732 100% 362,074 12,023,438 100% 5,000 117,116 100% 177,110 12,856,281 22.06% $ 75,513,753	Market value or net equity Unit price (Note 3) Market value or net equity $ 14.92 $ 25,991,649 12.10 7,358,195 38.05 2,252,377 11.81 46,304 261.29 584,238 48.92 7,352,593 10.45 5,861,122 10.08 2,116,732 22.85 8,272,719 23.42 117,116 73.50 13,017,585	Guarantee
		No. of shares (Note 1) 1,592,500 579,000 48,139 3,920 1,088 150,283 530,000 210,000 362,074 - 177,110	Amount	No. of shares (Note 1) 149,500 29,000 11,056 - 1,148 - 30,700 - - 5,000 -	No. of shares (Note 1) Amount - ($ 3,188,145) - ( 1,206,570) - ( 75,559) - ( 18,773) - ( 28,027) - ( 99,563) - ( 1,214,702) - ( 207,916) - ( 1,167,400) - ( 23,384) - ( 946,066) ($ 8,176,105)	No. of shares (Note 1) 1,742,000 608,000 59,195 3,920 2,236 150,283 560,700 210,000 362,074 5,000 177,110
	Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock		$ 24,925,013 7,288,058 811,453 60,308 470,660 5,846,935 5,702,692 2,094,595 11,919,185 - 11,365,951				$ 25,979,230 100% 7,358,195 100% 1,218,447 58.86% 46,361 100% 584,238 100% 7,352,593 100% 5,861,122 100% 2,116,732 100% 12,023,438 100% 117,116 100% 12,856,281 22.06% $ 75,513,753		None None None None None None None Please refer to Note 8 None None None
			$ 70,484,850

Note 1: In thousands of shares.

Note 2: It mainly arose from new investments, loss (gain) on investments accounted for under equity method, capital increase of subsidiary, increase in the number of shares from capital increase out of the subsidiary’s earnings and accounts changes under the stockholders’ equity of the subsidiary.

Note 3: Currency: NTD.

Note 4: It arose from loss (gain) on investments accounted for under equity method, cash dividends paid by the subsidiaries, cumulative translation adjustment and accounts changes under the stockholders’ equity of the subsidiary.

Statement 2, Page 1

WPG HOLDINGS LIMITED SUMMARY OF SHORT-TERM LOANS DECEMBER 31, 2021

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 3

Type of loans Unsecured loans 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Description First Commercial Bank Land Bank of Taiwan Mizuho Bank Bank of Taiwan E. SUN Commercial Bank Mega International Commercial Bank Cathay United Bank Chang Hwa Bank Taiwan Cooperative Bank KGI Commeroial Bank MUFG Bank	Ending balance $ 300,000 800,000 1,500,000 700,000 200,000 400,000 200,000 200,000 500,000 240,000 555,000 $ 5,595,000	Loan period December 17, 2021～January 14, 2022 November 4, 2021～January 27, 2022 December 23, 2021～June 24, 2022 November 23, 2021～March 25, 2022 November 18, 2021～January 18, 2022 November 24, 2021～February 25, 2022 December 29, 2021～January 28, 2022 December 27, 2021～January 5, 2022 December 27, 2021～February 15, 2022 December 24, 2021～February 25, 2022 November 15, 2021～March 10, 2022	Interest rate range 0.94% 0.95% 0.88% 0.99% 0.93% 1.00% 0.85% 1.10% 0.90% 0.99% 0.84%~0.85%	Pledge /collateral None 〞 〞 〞 〞 〞 〞 〞 〞 〞 〞	Remark

Statement 3, Page 1

WPG HOLDINGS LIMITED DETAILS OF LONG-TERM BORROWINGS DECEMBER 31, 2021

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 4

Creditor Mizuho Bank Chang Hwa Bank Chang Hwa Bank	Summary Unsecured bank borrowings 〞 Secured bank borrowings Less: Current portion of long-term borrowings (	Ending balance $ 3,000,000 430,592 6,232,000 9,662,592 105,096) $ 9,557,496	Contract period March 10, 2020～March 10, 2023 September 30,2020～December 30, 2026 March 31, 2020～August 26, 2041	Interest rate range 1.43% 1.26% 1.15%	Pledge /collateral
					None 〞 Land and structures

Statement 4, Page 1

WPG HOLDINGS LIMITED SUMMARY OF OPERATING COST YEAR ENDED DECEMBER 31, 2021

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 5

Items Salaries expense Depreciation Management service fee Other expenses	Amount $ 667,265 167,775 77,710 449,761 $ 1,362,511	Remark Balance of individual accounts is under 5% of this account’s balance.

Statement 5, Page 1

WPG HOLDINGS LIMITED SUMMARY OF EMPLOYEE BENEFIT EXPENSE, DEPRECIATION AND AMORTISATION

YEARS ENDED DECEMBER 31, 2021 AND 2020

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 6

Employee benefit expense Wages and salaries Labor and health insurance fees Pension costs Directors’ remuneration Other personnel expenses Depreciation (including investment property and right-of-use assets) Amortization	Operating cost Years ended December 31, 2021 2020 $ 667,265 $ 386,273 31,638 19,174 13,955 10,800 52,869 47,825 22,000 17,655 $ 787,727 $ 481,727 $ 173,589 $ 43,808 $ 57,913 $ 50,610
	2021 $ 667,265 31,638 13,955 52,869 22,000 $ 787,727 $ 173,589 $ 57,913

Note:

1. As at December 31, 2021 and 2020, the Company had 266 and 245 employees, including 8 non-employee directors for both years.

2. Average employee benefit expense in current year was $2,848; average employee benefit expense in previous year was $1,831.

3. Average employee’s salaries in current year was $2,586; average employee’s salaries in previous year was $1,630.

4. Adjustments of average employees’ salaries was 58.65%.

5. Please refer to Note 6(23) C. for the Company’s salary and remuneration policy.

Statement 6, Page 1