Finesse Technology Co., Ltd (stock code: 7704, referred to as "Finesse" hereunder) is found to have material information that require reporting and announcement under Subparagraph 13, Paragraph 1, Article 34 of the "Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx" (referred to as "Emerging Stock Review Rules" hereunder), but failed to do so before the specified deadline. Hence TPEx imposed a penalty of NT$10,000 in accordance with Article 47 of the Emerging Stock Review Rules.