Announcement in accordance with to Article 25-1-4 of“Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies”

 Announcement in accordance with to Article 25-1-4
of"Regulations Governing Loaning of Funds and Making of
Endorsements/Guarantees by Public Companies"

1.Date of occurrence of the event: 2022/04/01
2.For the company for whom the endorsements/guarantees were made, please
specify name of endorsed/guaranteed company, its relationship with
the Company providing endorsements/guarantees, the ceiling on the
endorsements/guarantees (thousand NTD), the original amount of
endorsements/guarantees (thousand NTD), the amount of the current additional
endorsements/guarantees (thousand NTD), the amount of
endorsements/guarantees as of the date of occurrence (thousand NTD), the
actual loaned amount of the company for whom endorsements/guarantees were
made (thousand NTD), and the reason for the current additional
endorsements/guarantees:
(1)The company name: Pacific SOGO Department Stores Co., Ltd.
(2)It's relationship with the Company:
   Our subsidiary of more than 50% of indirect investment by Far Eastern
   Department Stores Ltd.
(3)The ceiling on the endorsements/guarantees (thousand NTD): 18,629,178
(4)The original amount of endorsements/guarantees(thousand NTD): 153,202
(5)The amount of the current additional endorsements/guarantees
   (thousand NTD):6,200,000
(6)The amount of endorsements/guarantees as of the date of occurrence of the
   event (thousand NTD): 6,353,202
(7)The actual loaned amount of the company who was made the endorsements/
   guarantees (thousand NTD): 6,353,202
(8)The reason for the current additional endorsements/guarantees:
   For following the regulation of endorsements/guarantees of vouchers
   announced by the Ministry of Economic Affairs, FEDS will joint guarantee
   with Pacific SOGO Department Stores Co., Ltd.
3.For collaterals provided by the company for whom the
endorsements/guarantees were made, the content and the value (thousand NTD):
(1)Content: None
(2)Value (thousand NTD): 0
4.For the latest financial statements of the company for whom the
endorsements/guarantees were made, the Capital (thousand NTD) and Cumulative
gains/losses (thousand NTD):
(1)Capital (thousand NTD): 8,280,000
(2)Cumulative gains/losses (thousand NTD): 3,169,263
5.For termination of endorsement/guarantee obligations, the condition and
the date:
(1)Condition: When the contract expires, the endorsements/guarantees
   will be terminated automatically.
(2)Date: 2023/03/31
6.The total amount of the ceiling on endorsements/guarantees (thousand NTD):
 46,572,945
7.The total amount of endorsements/guarantees as of the date of occurrence
(thousand NTD): 27,406,292
8.The amount of endorsements/guarantees as a percentage of the
public company's net worth on the latest financial report as of the date of
occurrence: 88.27%
9.The aggregate amount of equity method investments,
endorsements/guarantees, and monetary loans extended to others as a
percentage of the public company's net worth on the latest financial
statements: 56.56%
10.Any other matters that need to be specified: None