According to Article 25-1-1 regulations governing the “Procedures for Endorsements and Guarantees by Public Companies”

1. Date of occurrence of the event: 2012/08/29
2. To which the ratio of the balance of the endorsement and guarantee provided takes up above 50% of the Company's net worth according to the latest financial report.
(a) Name of the Party to which the endorsement and guarantee is rendered: TONG FU INVESTMENT CO. LTD.
(b) Relationship to the Company: A subsidiary 100% owned by OUCC.
(c) Reason for the endorsement and guarantee as of the date of the occurrence of the event: On account of the banking credit line application of the subsidiary.
(d) Ceiling of the endorsement and guarantee amount: 7,549,509 Thousand NT Dollars
(e) Balance of the original endorsement and guarantee: 0
(f) Balance of the endorsement and guarantee as of the occurrence date of the event: 650,000 Thousand NT Dollars
(g) Actual used amount by the endorsed and guaranteed company: 57,300 Thousand NT Dollars
(h) Current additional amount of the endorsement and guarantee: 650,000 Thousand NT Dollars
(i) Reason for this additional endorsement and guarantee: NIL
i. Name of the Party to which the endorsement and guarantee is rendered: PACIFIC PETROCHEMICAL (HOLDING) LTD.
ii. Relationship to the Company: A subsidiary 100% owned by OUCC.
iii. Reason for the endorsement and guarantee as of the date of the occurrence of the event: On account of the banking credit line application of the subsidiary.
iv. Ceiling of the endorsement and guarantee amount: 7,549,509 Thousand NT Dollars
v. Balance of the original endorsement and guarantee: 0
vi. Balance of the endorsement and guarantee as of the occurrence date of the event: 3,145,800 Thousand NT Dollars
vii. Actual used amount by the endorsed and guaranteed company: 274,913 Thousand NT Dollars
viii. Current additional amount of the endorsement and guarantee: 3,145,800 Thousand NT Dollars
ix. Reason for this additional endorsement and guarantee: On account of the banking credit line application of the subsidiary.
a) Name of the Party to which the endorsement and guarantee is rendered: OUCC (BERMUDA) HOLDING LTD.
b) Relationship to the Company: A subsidiary 100% owned by OUCC.
c) Reason for the endorsement and guarantee as of the date of the occurrence of the event: On account of the banking credit line application of the subsidiary.
d) Ceiling of the endorsement and guarantee amount: 7,549,509 Thousand NT Dollars
e) Balance of the original endorsement and guarantee: 0
f) Balance of the endorsement and guarantee as of the occurrence date of the event: 4,194,400 Thousand NT Dollars
g) Actual used amount by the endorsed and guaranteed company: 2,303,924 Thousand NT Dollars
h) Current additional amount of the endorsement and guarantee: 4,194,400 Thousand NT Dollars
i) Reason for this additional endorsement and guarantee: On account of the banking credit line application of the subsidiary.
1) Name of the Party to which the endorsement and guarantee is rendered: ORIENTAL PETROCHEMICAL (YANGZHOU) CORP.
2) Relationship to the Company: A subsidiary 100% owned by OUCC.
3) Reason for the endorsement and guarantee as of the date of the occurrence of the event: On account of the banking credit line application of the subsidiary.
4) Ceiling of the endorsement and guarantee amount: 7,549,509 Thousand NT Dollars
5) Balance of the original endorsement and guarantee: 0
6) Balance of the endorsement and guarantee as of the occurrence date of the event: 299,600 Thousand NT Dollars
7) Actual used amount by the endorsed and guaranteed company: 0
8) Current additional amount of the endorsement and guarantee: 299,600 Thousand NT Dollars
9) Reason for this additional endorsement and guarantee: On account of the banking credit line application of the subsidiary.
3. Sum of the limited amount of the endorsement and guarantee: 15,099,018 Thousand NT Dollars
4. Balance of the endorsement and guarantee as of the occurrence date of the event: 8,289,800 Thousand NT Dollars
5. The ratio, as of the balance of the endorsement and guarantee provided by A, to the Company's net worth according to the latest financial report as of the date of occurrence of the event: 54.90
6. Any other matters that need to be specified: NIL