1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City): Right-of-use assets to construct four retarding basin solar farms including Gongguan, Chiayi;Dian-Bao Chi, Kaohsiung; Xiqian, Chiayi and Wanxing, Changhua 2.Date of occurrence of the event:2021/09/27 3.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price: 1. Total surface area: About 130.432219 hectares 2. Unit price: The development royalty is NTD150,000 per hectare per annum (before tax) 3. Rental: On average NTD19,565 thousand per annum 4. Rental period: 20 Years 5. Right-of-use assets amount: NTD343,017,935 4.Trading counterparty and its relationship with the Company (if the trading counterparty is a natural person and furthermore is not a related party of the Company, the name of the trading counterparty is not required to be disclosed): Counterparty:Taiwan Sugar Corporation Relation with the Company: Non-related party 5.Where the trading counterparty is a related party, announcement shall also be made of the reason for choosing the related party as trading counterparty and the identity of the previous owner, its relationship with the Company and the trading counterparty, and the previous date and monetary amount of transfer:NA 6.Where an owner of the underlying assets within the past five years has been a related party of the Company, the announcement shall also include the date and price of acquisition and disposal by the related party, and its relationship with the Company at the time of the transaction:NA 7.Projected gain (or loss) through disposal (not applicable for acquisition of assets; those with deferral should provide a table explaining recognition):NA 8.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions: Terms of delivery or payment:By contract terms Covenant Restrictions: None 9.The manner of deciding on this transaction (such as invitation to tender, price comparison, or price negotiation), the reference basis for the decision on price, and the decision-making unit: Bidding document by Taiwan Sugar Corporation, and approved by the Board of Directors of AcSacca Solar Energy Co., Ltd. 10.Name of the professional appraisal firm or company and its appraisal price: Cheng Zheng Cross-Strait Real Estate Appraisers Firm Appraisal price: NTD369,551,729 11.Name of the professional appraiser: Lin, Jin-Sheng 12.Practice certificate number of the professional appraiser: (94) TCG_NO 000060 13.The appraisal report has a limited price, specific price, or special price:No 14.An appraisal report has not yet been obtained:No 15.Reason for an appraisal report not being obtained: NA 16.Reason for any significant discrepancy with the appraisal reports and opinion of the CPA: NA 17.Name of the CPA firm: NA 18.Name of the CPA: NA 19.Practice certificate number of the CPA: NA 20.Broker and broker's fee: NA 21.Concrete purpose or use of the acquisition or disposal: To construct solar farms. 22.Any dissenting opinions of directors to the present transaction:No 23.Whether the counterparty of the current transaction is a related party:No 24.Date of the board of directors resolution: 2021/09/27 25.Date of ratification by supervisors or approval by the audit committee:NA 26.The transaction is to acquire a real property or right-of-use asset from a related party:No 27.The price assessed in accordance with the Article 16 of the Regulations Governing the Acquisition and Disposal of Assets by Public Companies:NA 28.Where the above assessed price is lower than the transaction price, the price assessed in accordance with the Article 17 of the same regulations:NA 29.Any other matters that need to be specified: Supplement for right-of-use assets appraisal report information.