2Q15 Performance Review

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

1

2Q15 Performance Review

This presentation has been prepared by China Development Financial Holding Corporation and/or its affiliates (together, “CDF” or the “Group”) for

the exclusive use of the party to whom CDF delivers this presentation to (“Recipient”).

The information in this presentation should be considered in the context of the circumstances prevailing at the time of its p resentation and has not

been, and will not be, updated to reflect material developments which may occur after the date of this presentation. The slid es forming part of this

presentation have been prepared solely to support discussion about the Group with the Recipient.

This presentation also contains information and statistics relating to the banking and related industries. The Group has deri ved such information and

data from unofficial and independent sources, without independent verification. The Group cannot ensure that these sources ha ve compiled such

data and information on the same basis or with the same degree of accuracy or completeness as are found in other industries. You should not place

undue reliance on statements in this presentation regarding the banking and related industries. No representation or warranty , express or implied, is

made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of any information or opinion contained

herein. None of the Group, or any of their respective directors, officers, employees, agents or advisers shall be in any way responsible for the

contents hereof, or shall be liable for any loss whether directly or indirectly arising from use of the information contained in this presentation or

otherwise arising in connection therewith.

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

3

Contents

SECTION 1

Business Overview

4

SECTION 2

CDIB

8

SECTION 3

KGI Securities

17

SECTION 4

KGI Bank

23

Business Overview

1.

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

5



Buoyed by solid brokerage commission income and the increasing return from oversea

operations (mainly in Hong Kong), pretax profit from KGI Securities totaled NT$1,284mn in

2Q15, up 72.0% YoY

2Q15 Results

KGI Bank was the largest profit contributor



The investors of the 22 funds that CDIB divested in April are entitled to all distributions

received by CDIB from June 30, 2014 to March 31, 2015, and CDIB’s pretax loss NT$72mn in

2Q15 reflected the reversal of capital gains coupled with divestment, amounting to NT$597mn



Influenced by the turmoil in international capital markets and Taiwan’s sluggish economic

growth outlook, unrealized gains declined to NT$5,838mn as of June 30, 2015

CDIB



In 2Q15 KGI Bank contributed pretax profits of NT$1,556mn. Post the business transfer on

May 1, 2015, KGI Bank is currently undergoing the consolidation phase, aiming to further

reduce the funding cost, and increase cross-selling synergies



In 2Q15 KGI Bank reported an NPL ratio of 0.33% and an NPL coverage ratio of 402.43%,

compared with industry average of 0.25% and 501.14%, respectively

KGI Bank

1

Summary and Highlights

KGI Securities

Profit contribution by subsidiaries under CDF, NT$mn

KGI Bank was the Most Profitable Subsidiary in 2Q15

2Q15 Net Profits - CDF

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

7

Profit contribution by subsidiaries under CDF, NT$mn

KGI Bank was the Most Profitable Subsidiary in January

– June 2015

January – June 2015 Net Profits - CDF

Profit contribution by subsidiary

CDIB

2.

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

9

Principal Investment – Transforming into Asset Management

Multiple private equity fundraising plans have succesfully attainted external funds

Note: 1. CDIB Creative, Media, Entertainment Fund was established in 1Q13, and CDIB and its subsidiaries hold 39.8% of the shares; 2. CDIB Healthcare Fund with a size of NT$1.75 bn was established on August 27, 2014, and CDIB and its subsidiaries hold 34.3% of the shares; 3. China East Fund had a first close at RMB 0.90bn with CDIB's subsidiaries holding 30.0% of the shares, and expected to have its second close at RMB 1bn by year-end 2015; 4. China South Fund has raised RMB 1bn with CDIB's subsidiaries holding 35.0% of the shares; 5. Asia Partners Fund had raised US$384mn in the end of 2Q15, and had its final close at US$405mn on July 31, 2015, with CDIB’s subsidiaries holding 24.7% of the shares

Asset Under Management

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Principal investment

65,867

66,590

73,384

65,052

70,478

65,471

65,052

65,395

57,394

Greater China (NT$mn)

51,283

50,462

53,946

44,473

51,339

46,396

44,473

45,624

42,026

International (NT$mn)

14,584

16,128

19,438

20,579

19,140

19,075

20,579

19,771

15,368

CDIB CME Fund Size

1

-

-

-

1,500

1,500

1,500

1,500

1,500

1,500

Invested capital (NT$mn)

-

-

-

407

374

374

407

538

538

Market value (NT$mn)

-

-

-

486

499

495

486

551

608

CDIB Healthcare Fund Size

2

-

-

-

1,750

-

1,750

1,750

1,750

1,750

Invested capital (NT$mn)

-

-

-

226

-

0

226

289

335

Market value (NT$mn)

-

-

-

225

-

0

225

325

354

China East Fund Size

3

-

-

-

900

-

900

900

900

918

Invested capital (RMB mn)

-

-

-

0

-

0

0

0

0

Market value (RMB$mn)

-

-

-

0

0

0

0

China South Fund Size

4

-

-

-

1,000

-

1,000

1,000

1,000

1,000

Invested capital (RMB mn)

-

-

-

37

-

0

37

37

67

Market value (RMB$mn)

-

-

-

37

-

0

37

37

75

Asia Partners Fund Size

5

-

-

-

217

203

203

217

271

384

Invested capital (US$mn)

-

-

-

137

84

84

137

137

137

Market value (US$mn)

-

-

-

137

82

82

137

146

154

Portfolio Breakdown

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Strategic investment

13,150 13,382 15,390

16,253 15,769

16,516

16,253

16,850

15,912

Banking-related

1

8,856

8,873

9,891

9,944

9,977

10,277

9,944

10,142

8,577

Venture capital-related

2

4,294

4,509

5,499

6,308

5,792

6,239

6,308

6,708

7,335

Direct investment

38,132

37,080

38,556

28,220

35,570

29,881

28,220

28,774

26,114

Total

51,283 50,462 53,946

44,473 51,339

46,396

44,473

45,624

42,026

(% of total, percent)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Strategic investment

25.6

26.5

28.5

36.5

30.7

35.6

36.5

36.9

37.9

Banking-related

1

17.3

17.6

18.3

22.4

19.4

22.1

22.4

22.2

20.4

Venture capital-related

2

8.4

8.9

10.2

14.2

11.3

13.4

14.2

14.7

17.5

Direct investment

74.4

73.5

71.5

63.5

69.3

64.4

63.5

63.1

62.1

Portion of the banking-related investment has been transferred to KGI Bank

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

11

Principal Investment - Greater China Portfolio

High-quality portfolio with focus on growth sectors

Note: Excluding strategic investment

(% of direct investment)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Consumer & services

15.5

20.9

30.3

30.9

29.7

31.2

30.9

31.7

34.8

Industrial & manufacturing

36.1

38.0

31.3

22.9

27.5

25.3

22.9

23.2

21.3

PC & componenets

14.0

12.3

11.7

19.1

14.6

17.4

19.1

18.7

17.7

Semiconductor

7.8

7.2

7.7

8.6

8.4

8.8

8.6

9.1

8.9

Solar

5.9

4.2

4.5

5.0

4.3

4.7

5.0

4.2

4.2

Optical

6.2

6.1

4.1

4.4

4.4

4.3

4.4

4.3

3.8

Financials

8.5

6.7

5.5

2.6

5.9

2.6

2.6

2.7

2.7

Telecom

2.8

1.8

1.6

1.8

1.6

1.7

1.8

1.8

2.0

Others

3.1

2.9

3.2

4.6

3.6

4.0

4.6

4.3

4.6

Total

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

Portfolio Breakdown

Principal Investment - Greater China Portfolio

All investments are marked to market monthly

(% of total)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Listed

31.6

37.1

34.5

32.0

32.4

31.1

32.0

29.2

26.0

Emerging

10.2

10.7

10.4

5.0

7.5

5.3

5.0

5.5

5.3

Unlisted

58.2

52.2

55.1

63.0

60.1

63.6

63.0

65.3

68.7

Total market value

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

Total market value (NT$mn)

51,283 50,462 53,946

44,473 51,339 46,396 44,473 45,624 42,026

Total capital invested (NT$mn)

55,763 51,404 48,409

42,097 46,133 42,803 42,097 42,333 40,211

Unrealized profits (NT$mn)

(4,480)

(942)

5,536

2,376

5,206

3,594

2,376

3,291

1,815

Market Value & Capital Invested - Greater China Portfolio

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

13

Principal Investment - Greater China Portfolio

Portfolio valuation was affected by market movement

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Divestment

2,629

1,514

2,776

3,432

1,326

593

874

478

209

Dividends

1,461

961

802

744

76

652

2

17

85

Remuneration

73

34

27

65

3

24

35

1

3

Equity-pick up

743

481

1,878

1,970

364

281

279

135

118

Impairment

(508)

(200)

(1,134)

(1,103)

(735)

(248)

(92)

(3)

(73)

Realized profits

4,399

2,790

4,350

5,108

1,035

1,302

1,097

628

342

Unrealized profits

(4,480)

(942)

5,536

2,376

5,206

3,594

2,376

3,291

1,815

Realized & Unrealized Gains/Losses - Greater China Portfolio

Principal Investment - International Portfolio

Portfolio valued above par and expects further appreciation

(% of international portfolio)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Third-party funds

56.7

64.8

48.1

55.1

53.8

53.4

55.1

52.3

33.1

Direct investments and co-investments

43.3

35.2

51.9

44.9

46.2

46.6

44.9

47.7

66.9

Total

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

Total market value (NT$mn)

14,584

16,128

19,438 20,579

19,140 19,075 20,579 19,771 15,368

Total capital invested (NT$mn)

14,199

15,203

17,438

17,180

15,991 16,021 17,180 16,568

11,346

Unrealized profits (NT$mn)

385

925

1,999

3,399

3,148

3,054

3,399

3,203

4,022

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

15

Principal Investment - International Portfolio

International portfolio proved resilient

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Third-party funds

566

642

992

1,155

143

498

328

515

(377)

Direct investments and

co-investments

85

601

296

238

17

137

(11)

111

24

Realized profits

651

1,243

1,288

1,393

160

635

317

626

(353)

Unrealized profits

385

925

1,999

3,399

3,148

3,054

3,399

3,203

4,022

Realized & Unrealized Gains/Losses - International Portfolio

Note: Investors of the 22 funds are entitled to all distributions received by CDIB from June 30, 2014 to March 3, 2015, and international portfolio’s realized losses from third-party funds in 2Q15 reflected the reversal of capital gains coupled with divestment, amounting to NT$597mn

Principal Investment - International Portfolio

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

17

KGI Securities

3.

Net Revenue

Brokerage commission was the main revenue driver in 2Q15

Net revenue breakdown, NT$mn

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

19

Net Revenue (Cont’d)

Brokerage commission & trading income was affected by capital market movements

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Net brokerage commissions

8,681

6,808 6,170

6,932

1,672

1,813

1,783

1,663

2,501

Net underwriting fees

936

835 599

792

122

261

186

170

166

Net fees & commissions

9,617

7,643 6,769

7,724

1,794

2,074

1,969

1,833

2,667

Net interest income

3,210

2,459 2,250

2,806

697

721

712

627

687

Net investment income

(293)

3,679 3,974

2,098

746

227

823

1,039

1,135

Other revenue

574

257 332

452

117

107

164

49

167

Total net revenue

13,108 14,039 13,325 13,080

3,354

3,129

3,669

3,548

4,656

Note: 1. CDF purchased an 81% share in KGI Securities on the open market in mid-2012. Following completion of share conversion on January 18, 2013, KGI Securities became a wholly-owned subsidiary of CDF. CDF’s two securities subsidiaries, KGI Securities and Grand Cathay Securities Corp., officially merged on June 22, 2013; 2. Above figures include oversea subsidiaries’ contribution

Profits Breakdown

Profits benefited from solid regional presence

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Taiwan

1,853

1,200

3,059

2,433

710

495

674

670

832

Overseas Subsidiaries

130

369

958

805

144

229

257

363

554

Hong Kong

(31)

236

693

556

102

147

188

299

519

Thailand

161

133

265

249

42

82

69

64

35

Total

1,983

1,568

4,017

3,238

854

724

932

1,034

1,386

Profits Breakdown by Geographical Location

(% of total profits)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Taiwan

93.4

76.5

76.1

75.1

83.1

68.4

72.4

64.9

60.0

Overseas Subsidiaries

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

21

Brokerage & Margin Loans

Brokerage business provides a stable recurring income source

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Retail

3,814

2,858

2,704

3,265

909

831

684

622

725

Institutional

786

570

551

557

142

145

131

121

152

Total

4,600

3,428

3,254

3,822

1,052

976

815

742

876

Market Share (%)

9.5

9.3

9.0

8.7

8.9

8.5

8.3

8.0

8.3

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Balance

35,840

23,576

23,227

26,348

26,652

27,536

25,566

27,022

26,626

Market Share (%)

11.1

10.6

10.4

10.0

10.2

10.0

9.7

9.7

9.6

Breakdown of Brokerage Commission by Client Segment (Taiwan Only)

Investment Portfolio

High-quality investment portfolio

(% of total)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Fixed income

77.0

73.2

66.6

69.9

63.9

67.8

69.9

58.8

58.4

Corporate bond & financial debenture

40.3

33.2

40.0

46.3

38.4

45.1

46.3

33.1

30.8

Convertible bond

25.5

24.3

19.8

11.1

12.4

15.7

11.1

11.1

9.7

Exchangeable bond

3.0

2.0

1.8

0.0

0.0

0.0

0.0

0.0

0.0

GB

8.1

13.8

5.0

12.5

13.0

7.0

12.5

14.6

17.9

Stocks

19.5

23.6

30.0

26.0

33.7

28.5

26.0

35.5

36.9

Others

3.5

3.2

3.4

4.0

2.4

3.7

4.0

5.7

4.7

Total

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

23

KGI Bank

4.

KGI Bank – Profitability

Earnings per share, NT$

Improving financial performance

2010

Improving Profitability

Net profits, NT$bn

Note: 2011-2014 were KGI Bank standalone figures Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the pro-forma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

25

Improving financial performance

KGI Bank – Profitability (Con’t)

Improving Profitability

ROAA, percent

ROAE, percent

Note: 2011-2014 were KGI Bank standalone figures

Note: 2011-2014 were KGI Bank standalone figures

Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the pro-forma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April

Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the pro-forma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April

Consumer banking accounted for approximately 40% of the net revenues

KGI Bank – Net Revenues

(NT$mm)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Consumer Banking

1

3,906

4,190

4,152

4,801

1,192

1,289

1,150

1,067

1,199

Corporate Banking

1,756

1,948

2,913

3,572

890

984

956

766

696

Global Financial Markets

(776)

757

1,434

1,487

387

689

100

488

705

Other

939

1,186

1,956

1,372

189

490

421

362

259

Total Net Revenues

5,825

8,081

10,456

11,232

2,658

3,453

2,627

2,683

2,859

(% of total)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Consumer Banking

1

67.1

51.8

39.7

42.7

44.8

37.3

43.8

39.8

41.9

Corporate Banking

30.1

24.1

27.9

31.8

33.5

28.5

36.4

28.5

24.3

Global Financial Markets

(13.3)

9.4

13.7

13.2

14.6

20.0

3.8

18.2

24.7

Other

16.1

14.7

18.7

12.3

7.1

14.2

16.0

13.5

9.1

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

27

A growing focus on secured consumer loans and corporate loans

KGI Bank – Loans

(NT$bn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Corporate Loans

114.1 114.8 139.5 157.3 158.7 164.0 157.3 158.1 150.4

Large corporations

99.7 100.3 124.8 142.6 142.6 148.5 142.6 143.5 136.8

SMEs

14.4 14.5 14.7 14.8 16.1 15.5 14.8 14.6 13.5

Secured Consumer Loans

25.5 31.1 36.3 37.8 36.1 36.4 37.8 38.7 39.7

Mortgage

25.4 31.1 36.2 37.7 36.0 36.3 37.7 38.7 39.6

Others

0.1 0.0 0.1 0.1 0.1 0.1 0.1 0.0 0.0

Unsecured Consumer Loans

28.1 29.5 33.1 34.2 33.2 33.7 34.2 33.7 34.1

Cash card

22.6 20.4 18.5 16.9 17.4 17.2 16.9 16.2 16.0

Personal loan

5.4 9.0 14.6 17.3 15.7 16.5 17.3 17.5 18.1

SF & others

0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Loans

167.7 175.4 208.9 229.3 228.0 234.1 229.3 230.5 224.2

Credit card

2.8 2.6 2.5 2.5 2.8 2.6 2.5 2.4 3.3

AR/ Forfaiting/ China advance

2.8 9.8 54.1 55.6 51.7 50.7 55.6 49.3 44.2

Guarantees

14.8 14.5 13.6 12.4 13.2 12.8 12.4 12.1 12.1

Total Credit

188.2 202.4 279.1 299.7 295.7 300.1 299.7 294.3 283.8

Total loan YoY / QoQ (%)

-

4.6

19.1

9.8

5.6

2.7

(2.0)

0.5

(2.8)

Total credit YoY / QoQ (%)

-

7.5

37.9

7.4

3.2

1.5

(0.1)

(1.8)

(3.6)

KGI Bank – Loans (Cont’d)

(% of total)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Corporate Loans

Large corporations

59.4 57.2 59.7 62.2 62.5 63.4 62.2 62.2 61.0

SMEs

8.6 8.3 7.1 6.4 7.1 6.6 6.4 6.3 6.0

Secured Consumer Loans

Mortgage

15.1 17.7 17.3 16.4 15.8 15.5 16.4 16.8 17.7

Others

0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Unsecured Consumer Loans

Cash card

13.5 11.7 8.8 7.4 7.6 7.4 7.4 7.0 7.1

Personal loan

3.2 5.1 7.0 7.5 6.9 7.0 7.5 7.6 8.1

Sales finance & others

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Loans

100.0 100.0 100.0

100.0

100.0 100.0 100.0

100.0

100.0

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

29

Corporate Banking - Loan Book

Well-diversified portfolio with a focus on service and technology industries

(% of total loan)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Services

22.1 33.9 30.5 27.6 31.0 30.6 27.6 27.3 28.0

Information, communication, tech

27.0 21.6 22.8 23.6 24.3 23.2 23.6 24.4 24.6

Plastics, rubber

14.8 12.7 12.5 10.9 10.5 12.9 10.9 11.6

11.2

Real estate

6.8 9.2 8.8 9.8 10.1 9.2 9.8 9.7 9.0

Transportation

7.3 5.5 3.3 5.5 4.2 4.5 5.5 5.1 5.1

Energy

5.6 2.6 2.1 2.6 2.7 2.8 2.6 2.5 3.2

Textiles

1.5 0.8 1.2 1.1 0.9 1.1 1.1 1.4 1.3

Others

14.8 13.6 18.8 18.8 16.3 15.7 18.8 18.0 17.6

Total

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

Total loans (NT$mn)

114,125 114,797 139,512 157,332 158,742 163,975 157,332 158,067 150,357

Loan Breakdown by Industry

Note: 1. 2011-2014 and 2Q14-1Q15 were pro-forma figures post CDIB business transfer; 2. Excluding data from CDC Finance & Leasing Corp. Total consolidated assets of CDC Finance & Leasing Corp.: NT$3,336mn as of Dec. 31, 2011, NT$3,851mn as of Dec. 31, 2012, NT$4,050mn as of Dec. 31, 2013, and NT$3,974mn as of Dec. 31, 2014; NT$4,144mn as of Jun. 30, 2014, NT$3,952mn as of Sept. 30, 2014, NT$3,974mn as of Dec. 31, 2014, NT$4,089mn as of Mar. 31, 2015, and NT$4,207mn as of June. 30, 2015

Deposit breakdown, percent; total deposits, NT$bn

Strong Growth of Foreign Currency Deposits

A decreasing trend in NTD time deposit reduced funding cost

KGI Bank – Deposits

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

31

Foreign-currency loan-to-deposit ratio has been declining recently

KGI Bank – Liquidity

Loan-to-deposit ratio (LDR), percent

Stable Growth in Foreign-Currency Deposit Led to a

Notable Decrease in Foreign-currency LDR²

Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2. Loan-to-deposit ratio

Interest spread and net interest margin stabilized in the past few quarters

KGI Bank – Interest Spread and Net Interest Margin

Overall interest spread, percent

Dwindling Cash Card Business Coupled with Decline in Time Deposit Result in Steady Interest Spread

Net interest margin, percent

Net Interest Margin Maintains Steady

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

33

Non-performing loan ratio, non-performing loan coverage, percent

NPL Ratios and NPL Coverage Remained Stable

Asset quality remained intact

KGI Bank – Asset Quality

Loan loss reserve, NT$mm; loan loss reserve coverage, percent

Better LLR Coverage than Banking Peers

Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2. The relatively high non-performing loan ratio and low non-performing loan coverage ratio in 2011 were primarily due to exposure to the Prince Motors Group

Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2.

KGI Bank – Net Fee Income

Wealth management accounted for over half of the net fee income

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Net interest income

5,510

6,083

8,230

9,237

2,309

2,330

2,254

2,038

1,934

Net fee income

1,291

1,441

1,657

1,769

418

486

427

483

449

Net Interest Income & Net Fee Income

Net Fee Income Breakdown¹

(NT$mn)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Wealth management

667

696

754

890

209

266

217

219

250

Cards

246

259

213

215

56

51

53

37

54

Loans

226

353

446

365

105

85

86

112

62

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

35

KGI Bank is the market leader in cash-card business

KGI Bank – Credit Cards and Cash Cards

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

Credit Card

Credit cards in circulation ('000)

602 536 516

495 502 498 495 499 500

Active credit cards ('000)

243 219 206

194 202 198 194 195 200

Monthly spending per credit card (NT$)

1,516 1,677 1,638

1,638 1,813 1,594 1,593 1,488 2,304

Spending (NT$mn)

10,951 10,791 10,153

9,741 2,731 2,381 2,368 2,230 3,453

Credit-card revolving (NT$mn)

1,668 1,551 1,388

1,300 1,352 1,298 1,300 1,283 1,264

Cash Card

Cash cards with credit line ('000)

570 554 536

526 531 529 526 524 521

Cash cards with balances ('000)

394 379 374

365 369 367 365 362 360

Cash-card loans outstanding (NT$mn)

22,639 20,440 18,460 16,899 17,436 17,210 16,899 16,236 15,984

Cost-income ratio, percent

Declining Cost-income Ratio Due To Strict Cost Control

Increasing efficiency

KGI Bank – Efficiency

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

37

Capital adequacy ratio, percent

Strong Capital Adequacy Ratio

Solid capitalization

KGI Bank – Capitalization

Tier-1 capital ratio, percent

Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer

Global Financial Markets

Focus on high-quality government/corporate bonds and blue-chip stocks

(% of total market value)

2011

2012

2013

2014

2Q14

3Q14

4Q14

1Q15

2Q15

TW GB, municipal

65.0

69.0

49.0

66.0

48.0

57.0

66.0

69.0

71.0

TW Negotiable CD +

Commercial paper

15.0

7.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Foreign GB

3.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

TW corporate, CB & CBO¹

12.0

4.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Foreign corporate & CMO²

0.0

15.0

44.0

29.0

44.0

38.0

29.0

26.0

23.0

Equity

4.0

4.0

6.0

5.0

7.0

5.0

5.0

5.0

5.0

Total

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

Total market value

3

(NT$mn)

60,525

66,971

89,934

108,864

82,774

101,569

108,864

114,409

104,159

Total cost

3

(NT$mn)

60,343

66,589

90,805

108,956

82,918

102,132

108,956

113,614

104,346

Unrealized profits

4

(NT$mn)

182

382

(871)

(92)

(143)

(564)

(92)

794

(188)

6

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

39

Financial Highlights

5.

Financial Snapshots - CDF

A solid balance sheet with the lowest leverage amongst FHCs in Taiwan

CDF (Consolidated)

2010

2011

2012

2013

2014

Total assets (NT$bn)

336.3

331.7

489.1

647.9

917.6

Total net worth (NT$bn)

129.8

119.0

165.8

169.1

173.9

Total assets/net worth (X)

2.6

2.8

2.9

3.8

5.3

Net profits (NT$bn)

1

8.6

1.6

5.0

8.3

10.8

EPS (NT$/share)

0.80

0.15

0.39

0.56

0.73

Book value per share (NT$/share)

11.94

10.56

10.70

11.05

11.41

Cash dividend per share (NT$/share)

0.60

0.00

0.18

0.40

0.60

ROAE (%)

6.6

1.3

3.7

5.1

6.4

ROAA (%)

2.8

0.5

1.3

1.4

1.4

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

41

Financial Snapshots - CDIB

A leading merchant bank in Taiwan with focus on private equity

CDIB (Consolidated)

2010

2011

2012

2013

2014

Total assets (NT$bn)

275.1

278.5

304.1

413.9

471.9

Total net worth (NT$bn)

131.3

120.3

112.8

114.4

114.0

Total assets/net worth (X)

2.1

2.3

2.7

3.6

4.1

Net profits

1

(NT$bn)

7.5

4.1

4.3

6.0

8.4

EPS (NT$/share)

0.97

0.53

0.64

0.98

1.40

Book value per share (NT$/share)

16.90

15.47

18.26

18.52

20.09

CAR Ratio (%)

31.0

32.7

27.9

18.6

17.7

ROAE (%)

5.7

3.3

3.7

5.3

7.4

ROAA (%)

2.9

1.5

1.5

1.7

1.9

Financial Snapshots – KGI Securities

A leading securities firm in Taiwan with extensive network presence

KGI Securities (Consolidated)

2010

2011

2012

2013

2014

Total assets (NT$bn)

180.9

143.6

127.9

242.2

284.5

Total net worth (NT$bn)

50.8

51.1

48.1

74.7

64.5

Total assets/net worth (X)

3.6

2.8

2.7

3.2

4.4

Net profits

1

(NT$bn)

3.1

2.0

1.6

4.0

3.2

EPS (NT$/share)

0.98

0.62

0.48

0.87

0.75

Book value per share (NT$/share)

14.85

14.69

14.72

14.92

16.10

CAR Ratio (%)

278

342

400

371

343

ROAE (%)

6.4

4.6

3.4

5.6

4.8

ROAA (%)

1.9

1.4

1.2

1.8

1.3

Note: 1. Excluding profits attributable to non-controlling interests; 2. CDF purchased an 81% share in KGI Securities on the open market in mid-2012. Following completion of share conversion on January subsidiary of CDF. CDF’s two securities subsidiaries, KGI Securities and Grand Cathay Securities Corp., officially merged on June 22, 2013. 2013 net

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

43

Financial Snapshots – KGI Bank

Improving profitability and solid capitalization

KGI Bank (Consolidated)

2010

2011

2012

2013

2014

Total assets (NT$bn)

128.8

140.0

154.6

167.1

166.9

Total net worth (NT$bn)

12.5

12.3

15.5

18.3

18.9

Total assets/net worth (X)

10.3

11.3

10.0

9.1

8.8

Net profits

1

(NT$bn)

(3.4)

(0.3)

2.9

3.1

2.4

EPS (NT$/share)

(2.10)

(0.16)

3.29

2.00

1.55

Book value per share (NT$/share)

7.72

7.60

10.16

12.01

12.36

CAR Ratio (%)

15.7

13.4

14.9

13.6

12.9

ROAE (%)

(23.9)

(2.1)

20.6

18.1

12.7

ROAA (%)

(2.6)

(0.2)

2.0

1.9

1.4

Quarterly Financial Snapshots - CDF

Profitability was affected by market volatility

CDF (Consolidated)

2Q14

3Q14

4Q14

1Q15

2Q15

Total assets (NT$bn)

741.4

922.0

917.6

939.7

910.0

CDIB (NT$bn)

464.1

467.6

471.9

467.3

70.7

KGI Securities (NT$bn)

286.9

293.9

284.5

313.4

302.5

KGI Bank(NT$bn)

-

167.5

166.9

162.3

551.4

Total net worth (NT$bn)

167.7

169.9

173.9

175.4

166.9

Total assets/net worth (X)

4.4

5.4

5.3

5.4

5.5

Net profits (NT$bn)

2.1

3.2

2.8

2.7

2.3

CDIB (NT$bn)

1.9

2.7

1.5

1.7

1.3

KGI Securities (NT$bn)

0.9

0.7

0.9

1.0

1.4

KGI Bank (NT$bn)

-

0.7

0.3

0.6

1.2

EPS (NT$/share)

0.14

0.22

0.19

0.18

0.16

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

45

Quarterly Financial Snapshots - CDIB

Profitability was affected by market volatility

CDIB (Consolidated)

2Q14

3Q14

4Q14

1Q15

2Q15

Total assets (NT$bn)

464.1

467.6

471.9

467.3

70.7

Total net worth (NT$bn)

114.9

111.4

114.0

115.3

67.8

Total assets/net worth (X)

4.0

4.2

4.1

4.1

1.0

Net profits (NT$bn)

1.9

2.7

1.5

1.7

1.3

EPS (NT$/share)

0.30

0.45

0.26

0.30

0.36

Book value per share (NT$/share)

18.62

19.63

20.09

20.32

32.86

Annualized ROAE (%)

6.4

9.5

5.3

6.0

5.5

Annualized ROAA (%)

1.6

2.3

1.3

1.5

1.9

Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. ROAE and ROAA are annualized; 3. Net profits, ROAE and excluded non-controlling interests; 4. CDIB has completed the business transfer on May 1, 2015

Quarterly Financial Snapshots – KGI Securities

Profitability was affected by market volatility

KGI Securities (Consolidated)

2Q14

3Q14

4Q14

1Q15

2Q15

Total assets (NT$bn)

286.9

293.9

284.5

313.4

302.5

Total net worth (NT$bn)

72.5

62.5

64.5

65.8

65.6

Total assets/net worth (X)

4.0

4.7

4.4

4.8

4.6

Net profits (NT$bn)

0.9

0.7

0.9

1.0

1.4

EPS (NT$/share)

0.18

0.17

0.24

0.27

0.37

Book value per share (NT$/share)

14.46

15.60

16.10

16.44

16.40

Annualized ROAE (%)

4.6

4.3

5.9

6.3

8.4

Annualized ROAA (%)

1.3

1.0

1.3

1.4

1.8

Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. Including prior interests under joint control; 3. ROAE and ROAA are annualized; 4. Net profits, ROAE and ROAA excluded non-controlling interest

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

47

KGI Bank

2Q14

3Q14

4Q14

1Q15

2Q15

Total assets (NT$bn)

168.5

167.5

166.9

549.2

551.4

Total net worth (NT$bn)

17.8

18.5

18.9

57.5

56.8

Total assets/net worth (X)

9.5

9.1

8.8

9.5

9.7

Net profits

1

(NT$bn)

0.7

0.7

0.3

1.3

1.7

EPS (NT$/share)

0.46

0.44

0.21

0.28

0.37

Book value per share (NT$/share)

11.67

12.07

12.36

12.49

12.33

CAR Ratio (%)

12.1

12.6

12.9

16.80

15.1

ROAE (%)

15.4

14.7

7.1

9.42

12.1

ROAA (%)

1.7

1.6

0.8

0.95

1.2

Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. ROAE and ROAA are annualized; 3. 1Q15 was the pro-formafigures post CDIB business transfer

Quarterly Financial Snapshots – KGI Bank

Steadily increasing FINI Holding

As of June 30, 2015

Top 10 Shareholders of CDF

1.

Hsing Wen Investment Co., Ltd

4.29%

2.

China Life Insurance Co., Ltd.

3.71%

3.

Fubon Life Insurance Co., Ltd

3.01%

4.

Jing Kwan Investment Co., Ltd

2.75%

5.

KGI Securities Co., Ltd

2.00%

6.

Standard Chartered Bank in custody for Vanguard

Emerging Markets Stock Index Fund,

1.72%

7.

Government of Singapore

1.65%

8.

Cathay Life Insurance Co., Ltd

1.42%

9.

Bank of Taiwan

1.36%

Source: Taiwan Stock Exchange

FINI holding, percent

CDF Shareholding Structure

This slide is part of a presentation by China Development Financial Holding Corporation and/or its affiliates (together, “CDF”) and is intended to be viewed as part of that presentation. The presentation has not been updated since it was originally presented, and does not constitute a commitment by any CDF entity to underwrite, subscribe for or place any securities or to extend or arrange credit or to provide any other services.

49

Valuation Methods

Valuation system co-developed with KPMG improves transparency

* Stages of development

IPO

Candidate

The company has a qualified IPO

plan or has signed contracts with

recommending securities firms

Stable

The company has main operations

> 2 years with (1) positive retained

earnings for the recent financial

years, or (2) net profit for the past 2

years

Expansion

Main operations > 2 years with net

loss for the recent financial years

Early

Main operations < 2 years

(excluding biotech companies still

in the R&D-phase)

Surveillance

The company is in trouble (e.g.,

termination of operations or

liquidation)

Valuation

Method(s)

1

st

IPO Price DCF DCF DCF Independent

Appraisal

2

nd

DCF Coco Coco NAV NAV

3

rd

Coco Coco

** Acronyms

DCF

Discounted Cash Flow

Coco

Competitor Comparison

NAV

Net Asset Value

Private

Placement

No

Listed / OTC

No

Emerging

Stocks

Yes

Yes

Yes

No

Is the issuer

listed?

Closing Price

Yes

Average monthly

turnover in the latest

quarter > average

median turnover of

listed companies during

the past one year?

No

Is a

benchmarking

price available?

No

Yes

No

Yes

No

Closing price on

the valuation

date * liquidity

discount factor

1

Valuation on

the valuation

date * liquidity

discount factor

1

Is a market price

available in the

past 3 months?

No

Is a binding price

available in the

next 3 months?

No

Yes

Yes

No

Market price

Fund-raising

price or put

option

Valuation by

stage of

development*

IPO Candidate

Stable

Expansion

Early Stage

Surveillance

CDF & Principal Subsidiaries

Well-balanced organization structure

Organization Chart 93% 5% 20% 56% CDC Finance & Leasing Corp. 華開租賃 (76.04%) CDIB Capital International Corp. (CCIC) (100%) CDIB Global Markets I, II, III

Limited (100%) CDIB Capital Investment I, II Limited (100%)

***** CCIC provides advisory service to CDIB Global Markets I, II Limited , CDIB Capital Investment I, II Limited, and CDIB Capital Asia Partners Limited China Development Financial Holdings

中華開發金控 KGI Bank 凱基銀行 CDIB Management Consulting Corp. 中華開發 管理顧問 (100%) Development Industrial Bank Asset Mgmt. Corp. 開發工銀資產管理 (100%) Chung Hwa Growth 3 Asset Mgmt. Corp. 中華成長三 資產管理 (100%) **CDIB Private Equity (China) Corp. will provide

advisory service to General CDIB Private Equity

Corporation 中華開發工銀 科技顧問 (100%) CDIB Venture Capital Corporation 中華開發創業投資 (100%) China Development Asset Management Corp. 中華開發資產管理 (100%) * CDIB Private Equity

Corporation provides advisory service to CDIB Venture Capital Corporation China Development Industrial Bank 中華開發工銀 KGI Securities 凱基證券 *** China Development Asset Management Corp. provides advisory service to its subsidiaries CDIB Strategic Venture Fund, Ltd. 中瑞創投 (100%) China Venture Management Inc. 開發科技顧問 (100%) ****China Venture Management Inc. provides advisory service to CDIB CME

Fund, Ltd., CDIB Strategic Venture Fund Ltd., and ROC

Strategic Company Ltd. ROC Strategic Company Ltd. 中亞創投 (100%) CDIB International Leasing Corp. 中華開發 國際租賃 (100%) CDIB Private Equity

(Hong Kong) Corp. Ltd. (100%) CDIB Venture Capital (HK) Corp. Ltd. 中華開發股權投資 (香港) (100%) CPEC Huachuang Private Equity (Kunshan) Co. Ltd. 華創毅達(昆山)股 權投資管理 (65%) CDIB Private Equity (China) Corp. 中華開發 股權投資管理 (100%) CPEC Huakai Private Equity (Fujian) Co. Ltd. 華開(福建)股權 投資管理 (70%) Chung Hwa Growth 4 Asset Mgmt. Corp. 中華成長四 資產管理 (100%)