1.Date the fine was imposed: August 15, 2019

2.Recipient of the fine: OCEANIC BEVERAGES CO., INC.

3.Legal basis of the fine: Paragraphs 1(1) and (2) of Article 36, Paragraph 1(4) of Article 178 and Article 179 of the Securities and Exchange Act

4.Facts of the violation and reasons:

(1)For the 2018 financial statement presented upon the regulatory filing by OCEANIC BEVERAGES CO., INC. under Paragraph 1(1) of Article 36 of the Securities and Exchange Act, the CPA only issued the audit report containing disclaimer of opinion, which affected the adequate expressions of the financial statement accordingly. We have asked the Company to have its CPA to re-audit the financial statement and complete the regulatory filing of said financial statement again via our letters under Jin-Guan-Zheng-Shen-Zi No 1080310839 dated April 3, 2019. Also, we asked the Company to comply with the requirement with specific time limit referred to in our letters under Jin-Guan-Zheng-Shen-Zi No. 1080106860 dated April 30, 2019 and under Jin-Guan-Zheng-Shen-Zi No. 10803159271 dated May 16, 2019 and under Jin-Guan-Zheng-Shen-Zi No. 1080325021 dated June 20, 2019 and under Jin-Guan-Zheng-Shen-Zi No. 10803250331 dated July 29, 2019. However, the Company still has not yet complied with the requirement.

(2)OCEANIC BEVERAGES CO., INC. failed to complete the regulatory filing of its financial statement for Q1 2019 in accordance with Paragraph 1(2) of Article 36 of the Securities and Exchange Act. We have asked the Company to comply with the requirement within the specific time limit referred to in our letter under Jin-Guan-Zheng-Shen-Zi No. 10803159271 dated May 16, 2019 and under Jin-Guan-Zheng-Shen-Zi No. 1080325021 dated June 20, 2019 and under Jin-Guan-Zheng-Shen-Zi No. 10803250331 dated July 29, 2019 However, the Company has not yet complied with the requirement.

(3)OCEANIC BEVERAGES CO., INC. failed to complete the regulatory filing of its financial statement for Q2 2019 in accordance with Paragraph 1(2) of Article 36 of the Securities and Exchange Act

5.Resulting fine: Sentenced to the fine, NT$720,000, in accordance with Paragraphs 1(1) and (2) of Article 36, Paragraph 1(4) of Article 178 and Article 179 of the Securities and Exchange Act.