Declaration

1.Date of the board of directors resolution:2022/02/14
2.Name [issue no.__ of (secured, unsecured) corporate bonds of
___________ (company)]:
Episil-Precision Inc. the fourth domestic unsecured conversion of corporate
bonds
3.Whether to adopt shelf registration (Yes/No):No
4.Total amount issued:
The total denomination of the issue is capped at NT $500 million
5.Face value per bond:One hundred thousand Nt dollars only
6.Issue price:101% of face value
7.Issuance period:3 years
8.Coupon rate:0%
9.Types, names, monetary values and stipulations of collaterals:Unsecured
10.Use of the funds raised by the offering and utilization plan:
Purchase of machinery and equipment and related installation works
11.Underwriting method:
Open underwriting shall be carried out by bookbuilding
12.Trustees of the corporate bonds:Kgi Commercial Bank Co., LTD
13.Underwriter or agent:Kgi Securities Co. LTD
14.Guarantor(s) for the issuance:Not applicable
15.Agent for payment of the principal and interest:
Sinopac Securities Co., LTD. Stock Agency Department
16.Certifying institution:Not applicable
17.Where convertible into shares, the rules for conversion:
The conversion method will be handled in accordance with the relevant laws
and regulations, and will be reported to the relevant competent authorities
for approval before a separate announcement.
18.Sell-back conditions:
The conversion method will be handled in accordance with the relevant laws
and regulations, and will be reported to the relevant competent authorities
for approval before a separate announcement.
19.Buyback conditions:
The conversion method will be handled in accordance with the relevant laws
and regulations, and will be reported to the relevant competent authorities
for approval before a separate announcement.
20.Reference date for any additional share exchange, stock swap, or
subscription:
The conversion method will be handled in accordance with the relevant laws
and regulations, and will be reported to the relevant competent authorities
for approval before a separate announcement.
21.Possible dilution of equity in case of any additional share exchange,
stock swap, or subscription:
The conversion method will be handled in accordance with the relevant laws
and regulations, and will be reported to the relevant competent authorities
for approval before a separate announcement.
22.Any other matters that need to be specified:
The denomination, amount raised, terms of issue, conversion method and price
of the fourth unsecured convertible corporate bonds issued in China, the
total amount of funds required for the plan, sources of funds, planned
projects, progress of fund utilization, expected benefits and other issues
related to the issue. In case of any changes in laws and regulations, It is
to be granted if it is amended by the competent authority or necessary to be
amended due to subjective and objective factors ,with the sole authority of
the chairman of the company.