SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT JUNE 30, 2023 AND 2022

For the convenience of readers and for information purpose only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail.

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION

JUNE 30, 2023 AND 2022 CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT

Contents Page

1.	Cover Page	1
2.	Table of Contents	2 ~ 3
3.	Independent Auditors’ Review Report	4 ~ 6
4.	Consolidated Balance Sheets	7 ~ 8
5.	Consolidated Statements of Comprehensive Income	9 ~ 10
6.	Consolidated Statements of Changes in Equity	11
7.	Consolidated Statements of Cash Flows	12 ~ 13
8.	Notes to the Consolidated Financial Statements	14 ~ 90
	(1) HISTORY AND ORGANISATION	14
	(2) THE DATE OF AUTHORISATION FOR ISSUANCE OF THE	14
	CONSOLIDATED FINANCIAL STATEMENTS AND
	PROCEDURES FOR AUTHORISATION
	(3) APPLICATION OF NEW STANDARDS, AMENDMENTS AND	14 ~ 15
	INTERPRETATIONS
	(4) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	15 ~ 30
	(5) CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND	31 ~ 32

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Contents Page

	KEY SOURCES OF ASSUMPTION UNCERTAINTY
(6)	DETAILS OF SIGNIFICANT ACCOUNTS	32 ~ 67
(7)	RELATED PARTY TRANSACTIONS	68 ~ 71
(8)	PLEDGED ASSETS	72
(9)	SIGNIFICANT CONTINGENT LIABILITIES AND	72 ~ 73
	UNRECOGNISED CONTRACT COMMITMENTS
(10)	SIGNIFICANT DISASTER LOSS	73
(11)	SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE	73
(12)	OTHERS	73 ~ 88
(13)	SUPPLEMENTARY DISCLOSURES	88 ~ 89
(14)	SEGMENT INFORMATION	89 ~ 90

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INDEPENDENT AUDITORS’ REVIEW REPORT TRANSLATED FROM CHINESE

PWCR23000101

To the Board of Directors and Shareholders of Synnex Technology International Corporation

Introduction

We have reviewed the accompanying consolidated balance sheets of Synnex Technology International Corporation and subsidiaries (the “Group”) as at June 30, 2023 and 2022, and the related consolidated statements of comprehensive income for the three months and six months then ended, as well as the consolidated statements of changes in equity and of cash flows for the six months then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews.

Scope of review

Except as explained in the following paragraph, we conducted our reviews in accordance with the Standard on Review Engagements 2410, “Review of Financial Information Performed by the Independent Auditor of the Entity” of the Republic of China. A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

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Basis for qualified conclusion

As explained in Notes 4(3) and 6(9), the financial statements of certain insignificant consolidated subsidiaries and investments accounted for under the equity method, as well as the amounts included in respect of these subsidiaries and investees and the information disclosed in Note 13, were not reviewed by independent auditors. Total assets of these subsidiaries and the balances of these investments accounted for under the equity method amounted to NT$31,024,209 thousand and NT$33,524,545 thousand, constituting 15% and 17% of the consolidated total assets as at June 30, 2023 and 2022, respectively. Total liabilities amounted to NT$7,676,752 thousand and NT$8,451,678 thousand, constituting 6% and 6% of the consolidated total liabilities as at June 30, 2023 and 2022, respectively. Net income of these subsidiaries and investments accounted for under the equity method amounted to NT$555,370 thousand, NT$815,349 thousand, NT$1,038,031 thousand and NT$1,764,542 thousand, constituting 31%, 33%, 28% and 34% of the total net income and the balances of recognised investment profit or loss which is adopting equity method for the three months and six months then ended, respectively, and the comprehensive income and the balances of recognised investment profit or loss and other comprehensive income which is adopting equity method amounted to NT$550,098 thousand, NT$654,681 thousand, NT$1,032,032 thousand and NT$1,590,743 thousand, constituting (18%), (285%), (47%) and 30% of the consolidated comprehensive income for the three months and six months then ended, respectively.

Qualified conclusion

Except for the adjustments to the financial statements, if any, as might have been determined to be necessary had the financial statements of certain consolidated subsidiaries and investments accounted for under the equity method as well as the information disclosed in Note 13 been reviewed by independent auditors as described in the Basis for qualified conclusion section above, based on our reviews, nothing has come to our attention that causes us to believe that the accompanying financial statements do not present fairly, in all material respects, the consolidated financial position of the Group as at June 30, 2023 and 2022, and its consolidated financial performance for the three

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months and six months then ended and its consolidated cash flows for the six months then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission.

Huang, Shih-Chun

[Liang Yi Chang ]

For and on behalf of PricewaterhouseCoopers, Taiwan August 7, 2023

The accompanying consolidated financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying consolidated financial statements and independent auditors’ review report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

As the financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

JUNE 30, 2023, DECEMBER 31, 2022 AND JUNE 30, 2022

(EXPRESSED (The balance sheets Assets Notes Current assets 1100 Cash and cash equivalents 6(1) 1110 Current financial assets at fair value through profit or loss 6(2) and 12(3) 1120 Current financial assets at fair value through other comprehensive income 6(3) and 12(3) 1136 Current financial assets at amortised cost 6(4) and 8 1150 Notes receivable, net 6(5) 1170 Accounts receivable, net 6(5), 8 and 12(2) 1180 Accounts receivable - related parties, net 6(5) and 7(2) 1200 Other receivables 6(7) and 7(2) 1220 Current income tax assets 130X Inventories 6(8) and 8 1410 Prepayments 11XX Total current assets Non-current assets 1517 Non-current financial assets at fair value through other comprehensive income 6(3) and 12(3) 1535 Non-current financial assets at amortised cost 6(4) and 8 1550 Investments accounted for under equity method 6(9) 1600 Property, plant and equipment 6(10) 1755 Right-of-use assets 6(11) 1760 Investment property, net 6(13) 1780 Intangible assets 6(14) 1840 Deferred income tax assets 1900 Other non-current assets 6(5)(12)(15) 15XX Total non-current assets 1XXX Total assets	(EXPRESSED (The balance sheets Assets Notes Current assets 1100 Cash and cash equivalents 6(1) 1110 Current financial assets at fair value through profit or loss 6(2) and 12(3) 1120 Current financial assets at fair value through other comprehensive income 6(3) and 12(3) 1136 Current financial assets at amortised cost 6(4) and 8 1150 Notes receivable, net 6(5) 1170 Accounts receivable, net 6(5), 8 and 12(2) 1180 Accounts receivable - related parties, net 6(5) and 7(2) 1200 Other receivables 6(7) and 7(2) 1220 Current income tax assets 130X Inventories 6(8) and 8 1410 Prepayments 11XX Total current assets Non-current assets 1517 Non-current financial assets at fair value through other comprehensive income 6(3) and 12(3) 1535 Non-current financial assets at amortised cost 6(4) and 8 1550 Investments accounted for under equity method 6(9) 1600 Property, plant and equipment 6(10) 1755 Right-of-use assets 6(11) 1760 Investment property, net 6(13) 1780 Intangible assets 6(14) 1840 Deferred income tax assets 1900 Other non-current assets 6(5)(12)(15) 15XX Total non-current assets 1XXX Total assets	June 30, 2022
		AMOUNT `$` `5,861,619` `790,335` `10,468,198` `59,540` `5,064,926` `71,039,675` `415,748` `8,144,845` `137,260` `56,498,038` `7,750,974` `166,231,158` `5,603,435` `1,499,728` `14,076,955` `9,725,052` `974,907` `1,009,252` `653,639` `1,058,131` `1,619,533` `36,220,632` `$` `202,451,790`	%
Current assets 1100 Cash and cash equivalents 1110 Current financial assets at fair value through profit or loss 1120 Current financial assets at fair value through other comprehensive income 1136 Current financial assets at amortised cost 1150 Notes receivable, net 1170 Accounts receivable, net 1180 Accounts receivable - related parties, net 1200 Other receivables 1220 Current income tax assets 130X Inventories 1410 Prepayments 11XX Total current assets Non-current assets 1517 Non-current financial assets at fair value through other comprehensive income 1535 Non-current financial assets at amortised cost 1550 Investments accounted for under equity method 1600 Property, plant and equipment 1755 Right-of-use assets 1760 Investment property, net 1780 Intangible assets 1840 Deferred income tax assets 1900 Other non-current assets 15XX Total non-current assets 1XXX Total assets	6(1) 6(2) and 12(3) 6(3) and 12(3) 6(4) and 8 6(5) 6(5), 8 and 12(2) 6(5) and 7(2) 6(7) and 7(2) 6(8) and 8 6(3) and 12(3) 6(4) and 8 6(9) 6(10) 6(11) 6(13) 6(14) 6(5)(12)(15)		`3` `-` `5` `-` `3` `35` `-` `4` `-` `28` `4`
			`82`
			`3` `1` `7` `5` `-` `-` `-` `1` `1`
			`18`
			`100`

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

			CONSOLIDATED BALANCE SHEETS	CONSOLIDATED BALANCE SHEETS	CONSOLIDATED BALANCE SHEETS	CONSOLIDATED BALANCE SHEETS
		JUNE 30,	2023, DECEMBER 31, 2022		AND JUNE 30, 2022
		(EXPRESSED IN THOUSANDS OF NEW TAIWAN					DOLLARS)
		(The balance sheets as of June 30, 2023 and 2022 are reviewed, not audited)
				June 30, 2023			December 31, 2022				June 30, 2022
	Liabilities and Equity	Notes		AMOUNT	%		AMOUNT	%			AMOUNT	%
	Current liabilities
2100	Short-term borrowings	6(16)	`$`	`50,832,368`	`25`	`$`	`73,314,084`	`33`		`$`	`61,779,096`	`30`
2110	Short-term notes and bills	6(17)
	payable			`14,230,000`	`7`		`4,860,000`		`2`		`10,020,000`		`5`
2120	Current financial liabilities at	6(2) and 12(3)
	fair value through profit or loss			`-`	`-`		`4,484`		`-`		`577`		`-`
2150	Notes payable			`984,664`	`-`		`1,239,838`		`1`		`525,525`		`-`
2170	Accounts payable	7(2)		`33,396,270`	`16`		`30,623,774`	`14`			`40,028,509`	`20`
2200	Other payables	6(18) and 7(2)		`13,340,644`	`7`		`7,607,914`		`3`		`16,261,164`		`8`
2230	Current income tax liabilities			`918,695`	`-`		`1,202,706`		`1`		`1,204,562`		`1`
2280	Current lease liabilities			`189,179`	`-`		`285,994`		`-`		`205,994`		`-`
2300	Other current liabilities	6(19)		`3,903,251`	`2`		`4,231,772`		`2`		`3,300,681`		`2`
21XX	Total current liabilities			`117,795,071`	`57`		`123,370,566`	`56`			`133,326,108`	`66`
	Non-current liabilities
2540	Long-term borrowings	6(20)		`13,020,000`	`7`		`15,900,000`		`7`		`1,500,000`		`1`
2570	Deferred income tax liabilities			`6,837,603`	`3`		`6,762,571`		`3`		`4,221,464`		`2`
2580	Non-current lease liabilities			`491,762`	`-`		`268,227`		`-`		`116,629`		`-`
2600	Other non-current liabilities			`405,345`	`-`		`413,920`		`-`		`448,784`		`-`
25XX	Total non-current
	liabilities			`20,754,710`	`10`		`23,344,718`	`10`			`6,286,877`		`3`
2XXX	Total liabilities			`138,549,781`	`67`		`146,715,284`	`66`			`139,612,985`	`69`
	Equity attributable to owners of
	parent
	Share capital	6(22)
3110	Share capital - ordinary share			`16,679,470`	`8`		`16,679,470`		`7`		`16,679,470`		`8`
	Capital surplus	6(23)
3200	Capital surplus			`13,506,095`	`7`		`13,505,904`		`6`		`14,256,898`		`7`
	Retained earnings	6(24)
3310	Legal reserve			`12,946,469`	`6`		`11,368,673`		`5`		`11,368,673`		`6`
3320	Special reserve			`6,038,409`	`3`		`8,247,113`		`4`		`8,247,113`		`4`
3350	Unappropriated retained
	earnings			`27,023,392`	`13`		`28,800,686`	`13`			`17,945,325`		`9`
	Other equity interest	6(25)
3400	Other equity interest		`(`	`12,020,256 ) (`	`6) (`		`6,038,409 ) (`		`2) (`		`8,198,390) (`		`4)`
31XX	Total equity attributable
	to owners of parent			`64,173,579`	`31`		`72,563,437`	`33`			`60,299,089`	`30`
36XX	Non-controlling interest			`2,712,437`	`2`		`2,367,597`		`1`		`2,539,716`		`1`
3XXX	Total equity			`66,886,016`	`33`		`74,931,034`	`34`			`62,838,805`	`31`
	Significant contingent liabilities	9
	and unrecognized contract
	commitments
	Significant events after the	11
	balance sheet date
3X2X	Total liabilities and equity		`$`	`205,435,797`	`100`	`$`	`221,646,318`	`100`		`$`	`202,451,790`	`100`

The accompanying notes are an integral part of these consolidated financial statements.

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS) (REVIEWED, NOT AUDITED)

Items	Notes	Three months ended June 30	Three months ended June 30
		2023	2022
4000 Operating revenue 5000 Operating costs 5950 Net operating margin Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6450 Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 6000 Total operating expenses 6900 Operating profit Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7060 Share of profit of associates and joint ventures accounted for using equity method 7000 Total non-operating income and expenses 7900 Profit before income tax 7950 Income tax expense 8200 Profit for the period

(Continued)

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS) (REVIEWED, NOT AUDITED)

Items	Notes	Three months ended June 30	Three months ended June 30
		2023	2022
Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss 8316 Unrealised gains (losses) from investments in equity instruments measured at fair value through other comprehensive income 8320 Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will not be reclassified to profit or loss 8310 Components of other comprehensive loss that will not be reclassified to profit or loss Components of other comprehensive income that will be reclassified to profit or loss 8361 Financial statements translation differences of foreign operations 8370 Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss 8360 Components of other comprehensive income (loss) that will be reclassified to profit or loss 8300 Total other comprehensive income (loss) 8500 Total comprehensive income (loss) for the period Profit, attributable to: 8610 Owners of parent 8620 Non-controlling interest Profit for the period Comprehensive income (loss) attributable to: 8710 Owners of parent 8720 Non-controlling interest Comprehensive income for the period Earnings per share 9750 Basic earnings per share 9850 Diluted earnings per share

The accompanying notes are an integral part of these consolidated financial statements.

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

(REVIEWED, NOT AUDITED)

Equity attributable to owners of the parent

Six months ended June 30, 2022 Balance at January 1, 2022 Profit Other comprehensive income (loss) Total comprehensive income (loss) Appropriations of 2021 earnings Legal reserve Special reserve Cash dividends Changes in equity of associates and joint ventures accounted for using equity method Difference between consideration and carrying amount of subsidiaries acquired Capital surplus transferred from unclaimed dividends Balance at June 30, 2022 Six months ended June 30, 2023 Balance at January 1, 2023 Profit Other comprehensive income (loss) Total comprehensive income (loss) Appropriations of 2022 earnings Legal reserve Special reserve Cash dividends Changes in equity of associates and joint ventures accounted for using equity method Capital surplus transferred from unclaimed dividends Balance at June 30, 2023	Notes		Share capital - common stock		Capital surplus				Retained Earnings			Other equity interest	Other equity interest	Other equity interest		Total		Non-controlling interest		Total equity
							Legal reserve		Special reserve		Unappropriated retained earnings	Financial statements translation differences of foreign operations		Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income
	6(25) 6(24) 6(23) 6(35) 6(23) 6(25) 6(24) 6(23) 6(35)		`$ 16,679,470` `-` `-` `-` `-` `-` `-` `-` `-` `-` `$ 16,679,470` `$ 16,679,470` `-` `-` `-` `-` `-` `-` `-` `-` `$ 16,679,470`	`$ 14,199,960` `-` `-` `-` `-` `-` `-` `54,259` `2,085` `594` `$ 14,256,898` `$ 13,505,904` `-` `-` `-` `-` `-` `-` `(` `23` `)` `214` `$ 13,506,095`			`$ 9,673,477` `-` `-` `-` `1,695,196` `-` `-` `-` `-` `-` `$ 11,368,673` `$ 11,368,673` `-` `-` `-` `1,577,796` `-` `-` `-` `-` `$ 12,946,469`	`$ 6,336,545` `-` `-` `-` `-` `1,910,568` `-` `-` `-` `-` `$ 8,247,113` `$ 8,247,113` `-` `-` `-` `-` `(` `2,208,704 )` `-` `-` `-` `$ 6,038,409`		`$ 24,968,224` `4,922,600` `-` `4,922,600` `(` `1,695,196 )` `(` `1,910,568 )` `(` `8,339,735 )` `-` `-` `-` `$ 17,945,325` `$ 28,800,686` `3,429,612` `-` `3,429,612` `(` `1,577,796 )` `2,208,704` `(` `5,837,814 )` `-` `-` `$ 27,023,392`		`($ 10,641,478 )` `-` `3,607,634` `3,607,634` `-` `-` `-` `-` `-` `-` `($ 7,033,844 )` `($ 5,467,061 )` `-` `(` `692,070 )` `(` `692,070 )` `-` `-` `-` `-` `-` `($ 6,159,131 )`	`$ 2,394,366` `-` `(` `3,558,912` `)` `(` `3,558,912` `)` `-` `-` `-` `-` `-` `-` `($ 1,164,546` `)` `($` `571,348` `)` `-` `(` `5,289,777` `)` `(` `5,289,777` `)` `-` `-` `-` `-` `-` `($ 5,861,125` `)`		`$ 63,610,564` `4,922,600` `48,722` `4,971,322` `-` `-` `(` `8,339,735 )` `54,259` `2,085` `594` `$ 60,299,089` `$ 72,563,437` `3,429,612` `(` `5,981,847 )` `(` `2,552,235 )` `-` `-` `(` `5,837,814 )` `(` `23 )` `214` `$ 64,173,579`		`$ 2,280,513` `219,379` `62,853` `282,232` `-` `-` `-` `-` `(` `23,029 )` `-` `$ 2,539,716` `$ 2,367,597` `214,822` `130,018` `344,840` `-` `-` `-` `-` `-` `$ 2,712,437`		`$ 65,891,077` `5,141,979` `111,575` `5,253,554` `-` `-` `(` `8,339,735` `)` `54,259` `(` `20,944` `)` `594` `$ 62,838,805` `$ 74,931,034` `3,644,434` `(` `5,851,829` `)` `(` `2,207,395` `)` `-` `-` `(` `5,837,814` `)` `(` `23` `)` `214` `$ 66,886,016`

The accompanying notes are an integral part of these consolidated financial statements.

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

(REVIEWED, NOT AUDITED)

CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax
Adjustments
Adjustments to reconcile profit (loss)
Depreciation charges on property, plant and
equipment

Depreciation charges on right-of-use assets

Depreciation charges on investment property

Amortization charges on intangible assets

Impairment loss (impairment gain and reversal of
impairment loss) determined in accordance with IFRS
9)

Net gain on financial assets at fair value through
profit or loss

Allowance for inventory valuation losses

Interest expense

Interest income

Dividend income

Share of profit of associates accounted for under
equity method

(Loss) gain on disposal of property, plant and
equipment and investment property

Gain on lease modification

Changes in operating assets and liabilities
Changes in operating assets
Notes and accounts receivable
Other receivables
Inventories
Prepayments
Long-term notes and overdue receivables
Long-term lease receivables
Changes in operating liabilities
Notes and accounts payable
Other payables
Other current liabilities
Other non-current liabilities
Cash inflow (outflow) generated from operations
Dividends received from investments accounted for
under equity method
Interest paid
Interest received
Dividends received
Income taxes paid
Net cash flows from (used in) operating activities Six months ended June30
Notes
2023
2022
$
5,090,778 $
6,273,474
6(31)
150,037
150,722
6(31)
137,655
120,663
6(31)
16,747
18,245
6(31)
24,433
20,543
12(2)
145,900
27,017
6(29)
3,444
105
6(8)
281,859
289,616
6(30)
1,061,161
387,643
6(27)
(
374,744 ) (
125,165 )
6(28)
(
416,127 ) (
279,827 )
6(9)
(
730,368 ) (
1,409,535 )
6(29)
1,211 (
14,057 )
6(11)
(
1,465 ) (
194 )
5,342,055
9,042,128
(
172,734 ) (
1,704,854 )
11,504,267 (
9,074,382 )
1,346,712 (
2,822,253 )
(
227,819 ) (
52,178 )
(
17,167 )
24,572
2,517,322 (
9,538,589 )
(
104,870 )
717,751
(
328,521 ) (
1,481,281 )
- (
92,640 )
25,249,766 (
9,522,476 )
413,162
686,932
(
1,061,161 ) (
387,643 )
374,744
125,165
176,917
148,716
(
1,782,943 ) (
1,268,496 )
23,370,485 (
10,217,802 )

(Continued)

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SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

(REVIEWED, NOT AUDITED)

CASH FLOWS FROM INVESTING ACTIVITIES
Decrease in financial assets at fair value through profit or
loss
Acquisition of property, plant and equipment

Proceeds from disposal of property, plant and equipment
Acquisition of investment property

Acquisition of intangible assets

Increase in time deposits maturing within three months to
a year
Decrease in time deposits maturing within three months to
a year
Increase in restricted time deposits
Decrease in restricted time deposits
Increase in refundable deposits
Decrease in refundable deposits
Increase in other non-current assets
Net cash flows (used in) from investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in short-term borrowings

Increase (decrease) in short-term notes and bills payable

Decrease in long-term borrowings

Increase in guarantee deposits received

Decrease in guarantee deposits received

Payments of lease liabilities

Acquisition of additional shares in subsidiary

Net cash flows (used in) from financing activities
Effects of changes in foreign exchange rates
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period Six months ended June30
Notes
2023
2022
$
- $
1,490,739
6(10)
(
372,965 ) (
159,974 )
14,838
21,796
6(13)
(
1,826 ) (
1,712 )
6(14)
(
5,315 ) (
7,453 )
(
61,740 ) (
208,390 )
16,005
148,850
(
69 ) (
61,097 )
67,174
876
(
39,797 ) (
17,698 )
35,378
4,421
(
887 ) (
17,029 )
(
349,204 )
1,193,329
6(36)
(
22,481,716 )
8,452,389
6(36)
9,370,000 (
2,470,000 )
6(36)
(
2,880,000 )
-
6(36)
97,211
86,985
6(36)
(
86,980 ) (
64,970 )
6(36)
(
133,016 ) (
115,427 )
6(35)
- (
20,944 )
(
16,114,501 )
5,868,033
(
987,806 )
1,965,101
5,918,974 (
1,191,339 )
14,482,285
7,052,958
$
20,401,259 $
5,861,619

The accompanying notes are an integral part of these consolidated financial statements.

~13~

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT AS OTHERWISE INDICATED)

(REVIEWED, NOT AUDITED)

1. HISTORY AND ORGANISATION

Synnex Technology International Corporation (the “Company”) was incorporated in 1988 under the provisions of the Company Act of the Republic of China (R.O.C.). The Company and its subsidiaries (collectively referred herein as the “Group”) are primarily engaged in:

A. Assembly and sale of computers and computer peripherals;
B. Sale of communication products;
C. Sale of consumer electronic products;
D. Sale of semiconductor products;
E. Warehouse and logistics services; and
F. Maintenance and technical services for the products mentioned above.

The Company’s shares have been traded on the Taiwan Stock Exchange since December 1995.

2. THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORISATION

These consolidated financial statements were reported to the Board of Directors on August 7, 2023.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards (“IFRS”) that came into effect as endorsed by the Financial Supervisory Commission (“FSC”)

New standards, interpretations and amendments endorsed by the FSC and became effective from 2023 are as follows:

2023 are as follows:
New Standards, Interpretations and Amendments Amendments to IAS 1, ‘Disclosure of accounting policies’ Amendments to IAS 8, ‘Definition of accounting estimates’ Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’	Effective date by International Accounting Standards Board
	January 1, 2023 January 1, 2023 January 1, 2023

Except for the following, the above standards and interpretations have no significant impact to the Group’s consolidated financial condition and consolidated financial performance based on the Group’s assessment.

Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’ The amendments require an entity to recognise deferred tax on particular transactions that, on initial recognition, give rise to equal amounts of taxable and deductible temporary differences.

Upon adoption, the Group expects to recognise a deferred tax asset and liability for all deductible and taxable temporary differences associated with right-of-use assets and lease liabilities retrospectively as of January 1, 2022. These amendments resulted to an increase in deferred tax assets by $108,141,

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$116,200, $105,273 and $150,001 and deferred tax liabilities by $108,141, $116,200, $105,273 and $150,001 as of June 30, 2023, January 1, June 30, 2022 and December 31, 2022, respectively.

(2) Effect of new issuances of or amendments to IFRSs as endorsed by the FSC but not yet adopted by the Group

None.

(3) IFRSs is used by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRSs as endorsed by the FSC are as follows:

endorsed by the FSC are as follows:
	Effective date by
	International Accounting
New Standards, Interpretations and Amendments	Standards Board
Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets	To be determined by
between an investor and its associate or joint venture’	International
	Accounting Standards
	Board
Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’	January 1, 2024
IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendments to IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendment to IFRS 17, 'Initial application of IFRS 17 and IFRS 9`－`	January 1, 2023
comparative information'
Amendments to IAS 1, ‘Classification of liabilities as current or non-	January 1, 2024
current’
Amendments to IAS 1, ‘Non-current liabilities with covenants’	January 1, 2024
Amendments to IAS 7 and IFRS 7, ‘Supplier finance arrangements’	January 1, 2024
Amendments to IAS 12, ‘International tax reform - pillar two model	May 23, 2023

rules’

The above standards and interpretations have no significant impact to the Group’s consolidated financial condition and consolidated financial performance based on the Group’s assessment.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

The consolidated financial statements of the Group have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Accounting Standard 34, ‘Interim financial reporting’ that came into effect as endorsed by the FSC.

~15~

(2) Basis of preparation

A. Except for the following items, these consolidated financial statements have been prepared under the historical cost convention:
(a) Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss.
(b) Financial assets and liabilities at fair value through other comprehensive income.
(c) Defined benefit liabilities recognised based on the net amount of pension fund assets less present value of defined benefit obligation.
B. The preparation of financial statements in conformity with International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations that came into effect as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.

(3) Basis of consolidation

A. Basis for preparation of consolidated financial statements:
(a) All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities (including structured entities) controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries.
(b) Inter-company transactions, balances and unrealised gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group.
(c) Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the non-controlling interests. Total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the noncontrolling interests having a deficit balance.
(d) Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary (transactions with non-controlling interests) are accounted for as equity transactions, i.e. transactions with owners in their capacity as owners. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity.
(e) When the Group loses control of a subsidiary, the Group remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognised in profit or loss. All amounts previously recognised in other comprehensive income in relation to the subsidiary are reclassified to profit or loss on the same basis as would be required if the related assets or liabilities were disposed of. That is, when the Group loses control of a subsidiary, all gains or losses previously recognised in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or losses would be reclassified to profit or loss when the related assets or liabilities are disposed of.

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B. Subsidiaries included in the consolidated financial statements:

Name of investor	Name of subsidiary	Main business Activities	Ownership (%)	Ownership (%)	Description
			June 30, 2023 December 31, 2022 100 100 100 100 100 100 100 100 100 100 100 100 100 100 50 50 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100	June 30, 2022 100 100 100 100 100 100 - - - - - 100 100 100 100 100 100
Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synergy Intelligent Logistics Corporation E-Fan Investments CO., LTD. Bestcom Infotech Corp. Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd.	Synnex Global Ltd. Seper Technology Corporation E-Fan Investments CO., LTD. Synergy Intelligent Logistics Corporation Synergy Technology Services Corporation Bestcom Infotech Corp. Syntech Asia Ltd. PT. Synnex Metrodata Indonesia and subsidiaries Synnex Technology International (HK) Ltd. and subsidiaries Synergy Intelligent Logistics (HK) Corporation Leveltech Ltd. Bizwave Tech Co., Ltd. King’s Eye Investments Ltd. Peer Developments Ltd. Synnex Mauritius Ltd. Synnex China Holdings Ltd. Trade Vanguard Global Ltd.	Investment holding Sales of 3C products Investment holding Warehouse and logistics services Maintenance and technical services Sales of 3C products Sales of semiconductor products Sales of 3C products Sales of 3C products Warehouse and logistics services Sales of semiconductor products Sales of 3C products Investment holding Investment holding Investment holding Investment holding Investment holding			- - - - Note 1 - Note 2 Note 3 Note 4 Note 5 Note 6 - - - - - -

~17~

Name of investor	Name of subsidiary	Main business Activities	Ownership (%)	Ownership (%)	Description
			June 30, 2023 December 31, 2022 100 100 100 100 100 100 - - - - 100 100 100 100 - - - - 100 100 - - 100 100 - - 100 100 100 100 100 100 100 100 100 100	June 30, 2022 100 100 100 100 100 100 100 50 100 100 100 100 100 100 100 100 100 100
King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. King’s Eye Investments Ltd. Laser Computer Holdings Ltd. Peer Developments Ltd. Peer Developments Ltd. Synnex China Holdings Ltd. Synnex China Holdings Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd.	Laser Computer Holdings Ltd. Synnex Australia Pty. Ltd. Synnex New Zealand Ltd. Synnex Electronics Hong Kong Ltd. Syntech Asia Ltd. Fortune Ideal Ltd. Golden Thinking Ltd. PT. Synnex Metrodata Indonesia and subsidiaries Synnex Technology International (HK) Ltd. and subsidiaries LianXiang Technology (Shenzhen) Ltd. Synergy Intelligent Logistics (HK) Corporation Synnex Investments (China) Ltd. Leveltech Ltd. Synnex Distributions (China) Ltd. Synnex (Beijing) Ltd. Synnex (Shanghai) Ltd. Synnex (Tianjin) Ltd. Synnex (Chengdu) Ltd.	Investment holding Sales of 3C products Sales of 3C products Sales of semiconductor products Sales of semiconductor products Real estate investments Real estate investments Sales of 3C products Sales of 3C products Sales of semiconductor products Warehouse and logistics services Investment holding Sales of semiconductor products Sales of 3C products Warehouse and logistics services Sales of semiconductor products and warehouse and logistics services Warehouse and logistics services Warehouse and logistics services			- - - Note 8 Note 2 - - Note 3 Note 4 - Note 5 - Note 6 - - - - -

~18~

Name of investor	Name of subsidiary	Main business Activities	Ownership (%)	Ownership (%)	Description
			June 30, 2023 December 31, 2022 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 - - 100 100 100 100	June 30, 2022 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 97.96 100 100
Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. Synnex Investments (China) Ltd.	Synnex (Nanjing) Ltd. Synnex (Shenyang) Ltd. Synnex (Hangzhou) Ltd. Synnex (Qingdao) Ltd. Synnex (Guangzhou) Ltd. Synnex (Xi’an) Ltd. Synnex (Suzhou) Ltd. Synnex (Wuhan) Ltd. Synnex (Jinan) Ltd. Synnex (Changsha) Ltd. Synnex (Zhengzhou) Ltd. Synnex (Hefei) Ltd. Synnex (Nanchang) Ltd. Synnex (Harbing) Ltd. Synnex (Xiamen) Ltd. Yude (Shanghai) Warehouse Co., Ltd. Synnex Technology Development Ltd. Jifu Intelligent Logistics Corporation	Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Sales of 3C products Warehouse and logistics services			- - - - - - - - - - - - - - - Note 7 - -

The table below listed the abovementioned subsidiaries included in the consolidated financial statements as of June 30, 2023 and 2022 that had been reviewed by the Company’s auditors. Other subsidiaries were not reviewed. The subsidiaries included in the consolidated financial statements as of December 31, 2022 had been audited by the Company’s auditors and other auditors.

~19~

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----- Start of picture text -----

June 30, 2023 June 30, 2022
----- End of picture text -----

	June30,2023	June30,2022
Significant	Synnex Global Ltd.	Synnex Global Ltd.
consolidated	Syntech Asia Ltd.	Syntech Asia Ltd.
subsidiaries	King’s Eye Investments Ltd.	King’s Eye Investments Ltd.
	Peer Developments Ltd.	Peer Developments Ltd.
	Synnex China Holdings Ltd.	Synnex China Holdings Ltd.
	Synnex Investments (China) Ltd.	Synnex Investments (China) Ltd.
	Synnex Distributions (China) Ltd.	Synnex Distributions (China) Ltd.
Insignificant	Seper Technology Corporation	Seper Technology Corporation
consolidated	E-Fan Investments CO., LTD.	E-Fan Investments CO., LTD.
subsidiaries	Synergy Intelligent Logistics	Synergy Intelligent Logistics
	Corporation	Corporation
	Bestcom Infotech Corp.	Bestcom Infotech Corp.
	Synnex Technology International	Synnex Technology International
	(HK) Ltd. and subsidiaries	(HK) Ltd. and subsidiaries
	Synnex Australia Pty. Ltd.	Synnex Australia Pty. Ltd.
	Synnex (Shanghai) Ltd.	Synnex (Shanghai) Ltd.
	Synnex Technology Development Ltd.	Synnex Technology Development Ltd.
	Laser Computer Holdings Ltd.	Laser Computer Holdings Ltd.

Note 1: The Company’s subsidiary, Synergy Technology Services Corporation( 通盛科技服務股份有限公司 ), formerly named as Synergy Technology Services Corporation( 通達技術服務股份有限公司 ), completed the registration for the change in May 2023.
Note 2: The Group’s investment was restructured, and Syntech Asia Ltd. was changed to be directly held by the Company in November 2022.
Note 3: The Group’s investment was restructured, and PT. Synnex Metrodata Indonesia and its subsidiaries were changed to be directly held by the Company in November 2022.
Note 4: The Group’s investment was restructured, and Synnex Technology International (HK) Ltd. and its subsidiaries were changed to be directly held by the Company in November 2022.
Note 5: The Group’s investment was restructured, and Synergy Intelligent Logistics (HK) Corporation was changed to be directly held by the Company’s subsidiary, Synergy Intelligent Logistics Corporation, in November 2022.
Note 6: The Group’s investment was restructured, and Leveltech Ltd. was changed to be directly held by the Company’s subsidiary, E-Fan Investments CO., LTD., in November 2022.
Note 7: The Company’s subsidiary, Yude (Shanghai) Warehouse Co., Ltd. was dissolved as resolved by the Board of Directors in August 2022, and its registration was cancelled in December 2022.
Note 8: The Company’s subsidiary, Synnex Electronics Hong Kong Ltd., was dissolved as resolved by the Board of Directors in July 2022, and its registration was cancelled in October 2022.
C. Subsidiaries not included in the consolidated financial statements: None.
D. Adjustments for subsidiaries with different balance sheet dates: None.
E. Significant restrictions: None.
F. Subsidiaries that have non-controlling interests that are material to the Group: None.

~20~

(4) Foreign currency translation

Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The Company’s functional currency is NTD and the subsidiaries’ functional currencies are NTD, RMB, USD, HKD, AUD, NZD and IDR. The consolidated financial statements are presented in NTD, which is the Company’s functional and the Group’s presentation currency. A. Foreign currency transactions and balances
(a) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognised in profit or loss in the period in which they arise.
(b) Monetary assets and liabilities denominated in foreign currencies at the period end are retranslated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognised in profit or loss.
(c) Non-monetary assets and liabilities denominated in foreign currencies held at fair value through profit or loss are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognised in profit or loss. Non-monetary assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognised in other comprehensive income. However, nonmonetary assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the dates of the initial transactions.
(d) All foreign exchange gains and losses are presented in the statement of comprehensive income within ‘other gains and losses’.
B. Translation of foreign operations
(a) The operating results and financial position of all the group entities and associates that have a functional currency different from the presentation currency are translated into the presentation currency as follows:
- i. Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet;
- ii. Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and
- iii. All resulting exchange differences are recognised in other comprehensive income.
(b) When the foreign operation partially disposed of or sold is an associate, exchange differences that were recorded in other comprehensive income are proportionately reclassified to profit or loss as part of the gain or loss on sale. In addition, even when the Group retains partial interest in the former foreign associate after losing significant influence over the former foreign associate, such transactions should be accounted for as disposal of all interest in the foreign operation.
(c) When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, even when the Group retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in the foreign operation.

(5) Classification of current and non-current items

A. Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets:

~21~

(a) Assets arising from operating activities that are expected to be realised, or are intended to be sold or consumed within the normal operating cycle;
(b) Assets held mainly for trading purposes;
(c) Assets that are expected to be realised within twelve months from the balance sheet date;
(d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to settle liabilities more than twelve months after the balance sheet date.
B. Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities:
(a) Liabilities that are expected to be settled within the normal operating cycle;
(b) Liabilities arising mainly from trading activities;
(c) Liabilities that are to be settled within twelve months from the balance sheet date;
(d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

(6) Cash equivalents

Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents.

(7) Financial assets at fair value through profit or loss

A. Financial assets at fair value through profit or loss are financial assets that are not measured at amortised cost or fair value through other comprehensive income.
B. On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognised and derecognised using trade date accounting.
C. At initial recognition, the Group measures the financial assets at fair value and recognises the transaction costs in profit or loss. The Group subsequently measures the financial assets at fair value and recognises the gain or loss in profit or loss.
D. The Group recognises the dividend income when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Group and the amount of the dividend can be measured reliably.

(8) Financial assets at fair value through other comprehensive income

A. Financial assets at fair value through other comprehensive income comprise equity securities which are not held for trading, and for which the Group has made an irrevocable election at initial recognition to recognise changes in fair value in other comprehensive income.
B. On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognised and derecognised using trade date accounting.
C. At initial recognition, the Group measures the financial assets at fair value plus transaction costs. The Group subsequently measures the financial assets at fair value. The changes in fair value of equity investments that were recognised in other comprehensive income are reclassified to retained earnings and are not reclassified to profit or loss following the derecognition of the investments. Dividends are recognised as revenue when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Group and the amount of the dividend can be measured reliably.

~22~

(9) Financial assets at amortised cost

A. Financial assets at amortised cost are those that meet all of the following criteria:
(a) The objective of the Group’s business model is achieved by collecting contractual cash flows. (b) The assets’ contractual cash flows represent solely payments of principal and interest.
B. On a regular way purchase or sale basis, financial assets at amortised cost are recognised and derecognised using trade date accounting.
C. At initial recognition, the Group measures the financial assets at fair value plus transaction costs. Interest income from these financial assets is included in finance income using the effective interest method. A gain or loss is recognised in profit or loss when the asset is derecognised or impaired.
D. The Group’s time deposits which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial.

(10) Accounts and notes receivable

A. Accounts and notes receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services.
B. The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

(11) Impairment of financial assets

For financial assets at amortised cost and lease receivables, at each reporting date, the Group recognises the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognises the impairment provision for lifetime ECLs.

(12) Derecognition of financial assets

The Group derecognises a financial asset when one of the following conditions is met:

A. The contractual rights to receive the cash flows from the financial asset expire.
B. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset.
C. The contractual rights to receive cash flows of the financial asset have been transferred; however, the Group has not retained control of the financial asset.

`－` (13) Leasing arrangements (lessor) lease receivables/operating leases

A. Based on the terms of a lease contract, a lease is classified as a finance lease if the lessee assumes substantially all the risks and rewards incidental to ownership of the leased asset.
(a) At commencement of the lease term, the lessor should record a finance lease in the balance sheet as ‘lease receivables’ at an amount equal to the gross investment in the lease (including initial direct costs). The difference between gross lease receivable and the present value of the receivable is recognised as ‘unearned finance income of finance lease’.
(b) The lessor should allocate finance income over the lease term based on a systematic and rational basis reflecting a constant periodic rate of return on the lessor’s net investment in the finance lease.
(c) Lease payments (excluding costs for services) during the lease term are applied against the gross investment in the lease to reduce both the principal and the unearned finance income.

~23~

B. Lease income from an operating lease (net of any incentives given to the lessee) is recognised in profit or loss on a straight-line basis over the lease term.
(14) Inventories
Inventories are stated at the lower of cost and net realisable value. Cost is determined using the weighted-average method. Cost of inventory purchases includes purchasing price, import taxes and all the related costs involved in the process of obtaining inventory. Discounts, allowances and etc. shall be deducted from the cost of inventory purchases. The item by item approach is used in applying the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs necessary to make the sale.
(15) Investments accounted for using equity method / associates
A. Associates are all entities over which the Group has significant influence but not control. In general, it is presumed that the investor has significant influence, if an investor holds, directly or indirectly 20 percent or more of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognised at cost.
B. The Group’s share of its associates’ post-acquisition profits or losses is recognised in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognised in other comprehensive income. When the Group’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured receivables, the Group does not recognise further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the associate.
C. When changes in an associate’s equity do not arise from profit or loss or other comprehensive income of the associate and such changes do not affect the Group’s ownership percentage of the associate, the Group recognises change in ownership interests in the associate in ‘capital surplus’ in proportion to its ownership.
D. Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the Group’s interest in the associates. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been adjusted where necessary to ensure consistency with the policies adopted by the Group.
E. In the case that an associate issues new shares and the Group does not subscribe or acquire new shares proportionately, which results in a change in the Group’s ownership percentage of the associate but maintains significant influence on the associate, then ‘capital surplus’ and ‘investments accounted for under the equity method’ shall be adjusted for the increase or decrease of its share of equity interest. If the above condition causes a decrease in the Group’s ownership percentage of the associate, in addition to the above adjustment, the amounts previously recognised in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately on the same basis as would be required if the relevant assets or liabilities were disposed of.
F. Upon loss of significant influence over an associate, the Group remeasures any investment retained in the former associate at its fair value. Any difference between fair value and carrying amount is recognised in profit or loss.
G. When the Group disposes of its investment in an associate and loses significant influence over this associate, the amounts previously recognised in other comprehensive income in relation to the associate are reclassified to profit or loss on the same basis as would be required if the relevant assets or liabilities were disposed of. If it retains significant influence over this associate, the amounts previously recognised in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately in accordance with the aforementioned approach.

~24~

H. When the Group disposes of its investment in an associate and loses significant influence over this associate, the amounts previously recognised as capital surplus in relation to the associate are transferred to profit or loss. If it retains significant influence over this associate, the amounts previously recognised as capital surplus in relation to the associate are transferred to profit or loss proportionately.

(16) Property, plant and equipment

A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalised.
B. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred.
C. Land is not depreciated. Other property, plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately.
D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change.

The estimated useful lives of property, plant and equipment are as follows:

Buildings and structures 20 - 50 years Utilities equipment 7 - 15 years Computer equipment 3 - 7 years Transportation equipment 10 years Furniture and fixtures 5 years Tools 5 - 20 years Leasehold improvements 3 years

(17) Leasing arrangements (lessee) － right-of-use assets/lease liabilities

A. Leases are recognised as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of lowvalue assets, lease payments are recognised as an expense on a straight-line basis over the lease term.
B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of fixed payments, less any lease incentives receivable.
The Group subsequently measures the lease liability at amortised cost using the interest method and recognises interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognised as an adjustment to the right-of-use asset when there are changes in the lease term or lease payments and such changes do not arise from contract

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modifications.

C. At the commencement date, the right-of-use asset is stated at cost comprising the following: (a) The amount of the initial measurement of lease liability; and
(b) Any lease payments made at or before the commencement date.
The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognised as an adjustment to the right-of-use asset.
D. For lease modifications that decrease the scope of the lease, the lessee shall decrease the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease and recognise the difference from remeasured lease liability in profit or loss.

(18) Investment property

An investment property is stated initially at its cost and measured subsequently using the cost model. Except for land, investment property is depreciated on a straight-line basis over its estimated useful life. The estimated useful lives of investment property are as follows:

Buildings and structures 20 - 50 years Utilities equipment 7 - 15 years

(19) Intangible assets

A. Computer software
Computer software is stated at cost and amortised on a straight-line basis over its estimated useful life of 3 to 7 years.
B. Goodwill

Goodwill arises in a business combination accounted for by applying the acquisition method.

(20) Impairment of non-financial assets

A. The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. Except for goodwill, when the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortised historical cost would have been if the impairment had not been recognised.
B. The recoverable amount of goodwill is evaluated periodically. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. Impairment loss of goodwill previously recognised in profit or loss shall not be reversed in the following years.
C. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each of the cash-generating units, or groups of cash-generating units, that is/are expected to benefit from the synergies of the business combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. Goodwill is monitored at the operating segment level.

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(21) Borrowings

Borrowings comprise long-term and short-term bank borrowings. Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the borrowings using the effective interest method.

(22) Notes and accounts payable

A. Accounts payable are liabilities for purchases of goods or services and notes payable are those resulting from operating and non-operating activities.
B. The short-term notes and accounts payable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

(23) Financial liabilities at fair value through profit or loss

A. Financial liabilities are classified in this category of held for trading if acquired principally for the purpose of repurchasing in the short-term. Derivatives are also categorised as financial liabilities held for trading unless they are designated as hedges.
B. At initial recognition, the Group measures the financial liabilities at fair value. All related transaction costs are recognised in profit or loss. The Group subsequently measures these financial liabilities at fair value with any gain or loss recognised in profit or loss.

(24) Derecognition of financial liabilities

A financial liability is derecognised when the obligation specified in the contract is either discharged or cancelled or expires.

(25) Offsetting financial instruments

Financial assets and liabilities are offset and reported in the net amount in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.

(26) Non-hedging and embedded derivatives

Non-hedging derivatives are initially recognised at fair value on the date a derivative contract is entered into and recorded as financial assets or financial liabilities at fair value through profit or loss. They are subsequently remeasured at fair value and the gains or losses are recognised in profit or loss.

(27) Provisions

Provisions (mainly warranty provisions) are recognised when the Group has a present legal or constructive obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date, which is discounted using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognised as interest expense. Provisions are not recognised for future operating losses.

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(28) Employee benefits

A. Short-term employee benefits

Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognised as expense in that period when the employees render service.

B. Pensions
(a) Defined contribution plans

For defined contribution plans, the contributions are recognised as pension expense when they are due on an accrual basis. Prepaid contributions are recognised as an asset to the extent of a cash refund or a reduction in the future payments.

(b) Defined benefit plans
- i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognised in the balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds (at the balance sheet date) of a currency and term consistent with the currency and term of the employment benefit obligations.
- ii. Remeasurements arising on defined benefit plans are recognised in other comprehensive income in the period in which they arise and recorded as retained earnings.
- iii. Past service costs are recognised immediately in profit or loss.
- iv. Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly.
C. Termination benefits
Termination benefits are employee benefits provided in exchange for the termination of employment as a result from either the Group’s decision to terminate an employee’s employment before the normal retirement date, or an employee’s decision to accept an offer of redundancy benefits in exchange for the termination of employment. The Group recognises expense as it can no longer withdraw an offer of termination benefits or as it recognises relating restructuring costs, whichever is earlier. Benefits that are expected to be due more than 12 months after balance sheet date shall be discounted to their present value.
D. Employees’ compensation and directors’ remuneration
Employees’ compensation and directors’ and supervisors’ remuneration are recognised as expenses and liabilities, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the subsequently resolved distributed amounts and the estimated amounts is accounted for as changes in estimates. If employee compensation is paid by shares, the Group calculates the number of shares based on the closing price at the previous day of the board meeting resolution.

(29) Income tax

A. The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or items recognised directly in equity, in which cases the tax is recognised in other comprehensive income or equity.

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B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional tax is levied on the unappropriated retained earnings and is recorded as income tax expense in the year the stockholders resolve to retain the earnings.
C. Deferred tax is recognised, using the balance sheet method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred tax is not accounted for if it arises from initial recognition of goodwill or of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled.
D. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. At each balance sheet date, unrecognised and recognised deferred tax assets are reassessed.
E. Current income tax assets and liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realise the asset and settle the liability simultaneously.
F. The interim period income tax expense is recognised based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly.

(30) Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or stock options are shown in equity as a deduction, net of tax, from the proceeds.

(31) Dividends

Cash dividends were recorded as liabilities in the Company’s financial statements after the special resolution of the Board of Directors in accordance with Article 240 of Company Act and Articles of Incorporation. Stock dividends are recorded as stock dividends to be distributed when they are resolved by the Company’s shareholders and are reclassified to ordinary shares on the effective date of new shares issuance.

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(32) Revenue recognition

A. Sales of goods

(a) The Group sells information, communication, semiconductor and consumer electronic products. Sales are recognised when control of the products has transferred, being when the products are delivered to the customer, the customer has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, or the Group has objective evidence that all criteria for acceptance have been satisfied.
(b) Revenue from these sales is recognised based on the price specified in the contract, net of the estimated sales return, volume discounts, sales discounts and allowances. The estimated volume discounts, sales discounts and allowances given to customers are based on the expected purchase volume and accumulated experience. A refund liability is recognised for expected sales return, volume discounts, sales discounts and allowances payable to customers in relation to sales made until the end of the reporting period. Revenue is only recognised to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date.
(c) The sales are usually made with a credit term of advance sales receipts, 7 to 120 days after the receipt of shipment and 1 day to 150 days after monthly billings. For those contracts which the Group entered into with customers, as the time interval between the transfer of committed goods or service and the payment of customer does not exceed one year, the Group does not adjust the transaction price to reflect the time value of money.
(d) The Group’s obligation to provide a refund for faulty products under the standard warranty terms is recognised as a provision.
(e) A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due.
B. Service revenue

The Group provides services of inventory management, installation and maintenance services. Revenue from providing services is recognised in the accounting period in which the services are rendered.

(33) Government grants

Government grants are recognised at their fair value only when there is reasonable assurance that the Group will comply with any conditions attached to the grants and the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the Group recognises expenses for the related costs for which the grants are intended to compensate.

(34) Operating segments

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The Group’s chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors that makes strategic decisions.

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5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION

UNCERTAINTY

The preparation of these consolidated financial statements requires management to make critical judgements in applying the Group’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year; and the information is addressed below:

(1) Critical judgements in applying the Group’s accounting policies

Revenue recognition on a net/gross basis

The Group determines whether the nature of its performance obligation is to provide the specified goods or services itself (i.e. the Group is a principal) or to arrange for the other party to provide those goods or services (i.e. the Group is an agent) based on the transaction model and its economic substance. The Group is a principal if it controls a promised good or service before it transfers the good or service to a customer. The Group recognises revenue at gross amount of consideration to which it expects to be entitled in exchange for those goods or services transferred. The Group is an agent if it does not control a promised good or service before the good or service is transferred to a customer. The Group recognises revenue at the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the other party to provide its goods or services. Indicators that the Group controls the good or service before it is provided to a customer include the following:

A. The Group is primarily responsible for the provision of goods or services;
B. The Group assumes the inventory risk before transferring the specified goods or services to the customer or after transferring control of the goods or services to the customer; and
C. The Group has discretion in establishing prices for the goods or services.

(2) Critical accounting estimates and assumptions

A. Assessment of allowance for uncollectible accounts receivable
During the assessment process of allowance for uncollectible accounts receivable, the Group has to utilize judgements and estimates to determine the recoverable amount of accounts receivable. The recoverable amount is affected by various factors such as customers’ financial conditions, Group’s internal credit ratings, historical transaction records, current economic conditions, and other factors that could affect customers’ paying ability. If there is a concern regarding the collectability of the account, the Group shall assess the account’s collectability individually and recognize appropriate allowances. Management makes critical assumptions and estimates concerning future events as of balance sheet date, which may differ from actual results. Thus, there might be material changes to the assessment.
B. Evaluation of inventories

As inventories are stated at the lower of cost or net realizable value, the Group must determine the net realizable value of inventories on balance sheet date using judgements and estimates. Due to the rapid technology innovation, the Group evaluates the amounts of normal inventory consumption, obsolete inventories or inventories without market value on balance sheet date, and writes down the cost of inventories to the net realizable value. Such evaluation of inventories is primarily based on the demand for the products within a specific period in the future. Therefore, there might be material changes to the evaluation.

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C. Accrual of inventory purchase rebates

Accrual of inventory purchase rebates is estimated based on contract terms and expected achievement rate. However, contract terms for rebates could be in various types, with complicated calculations and entered into with different counterparties. Therefore, a substantial volume of purchase and sale information has to be matched with individual merchandise item manually in order to calculate rebates. Management makes critical assumptions and estimates concerning future events as of balance sheet date, which may differ from actual results. Thus, there might be material changes to the assessment.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

Cash on hand and revolving funds Checking accounts and demand deposits Time deposits	June 30, 2023 December31,2022 June 30, 2022 472 $ 485 $ 546 $ 16,562,805 12,053,986 5,515,105 3,837,982 2,427,814 345,968 20,401,259 $ 14,482,285 $ 5,861,619 $

A. The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.
B. For information regarding cash and cash equivalents pledged as collateral and reclassified as financial assets at amortised cost, please refer to Notes 6(4) and 8.

(2) Financial assets and liabilities at fair value through profit or loss

Current items: Financial assets mandatorily measured at fair value through profit or loss Listed stocks Private equity fund investment Financial products Non-hedging derivatives`－` forward exchange Valuation adjustment Financial liabilities held for trading Non-hedging derivatives`－` forward exchange	June 30, 2023 23,876 $ 26,605 - 15,766 66,247 191,830 258,077 $ - $	December31,2022 23,807 $ - - - 23,807 157,875 181,682 $ 4,484 $	June 30,2022
			23,646 $ - 599,506 863
			624,015 166,320
			790,335 $
			577 $

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A. Amounts recognised in profit or loss in relation to financial assets and liabilities at fair value through profit or loss are listed below:

==> picture [471 x 258] intentionally omitted <==

----- Start of picture text -----

Three months ended June 30,
2023 2022
Financial assets and liabilities at fair value through
profit or loss
-
–Financial products $ $ 13,552
–Equity instruments 18,575 ( 32,459)
–Derivatives 15,561 3,427
$ 34,136 ($ 15,480)
Six months ended June 30,
2023 2022
Financial assets and liabilities at fair value through
profit or loss
-
–Financial products $ $ 35,309
–Equity instruments 34,113 ( 33,119)
–Derivatives ( 37,557) ( 2,295)
($ 3,444) ($ 105)
----- End of picture text -----

B. The Group entered into contracts relating to derivative financial instruments which were not accounted for under hedge accounting. The information is listed below:

The subsidiaries	June 30,2023	June 30,2023
	Nominal Principal Book Value (in thousands) 15,338 $ 11,000 USD 428 10,000 USD 15,766 $ December31,2022	Nominal Principal (in thousands)
Synnex Technology International (HK) PT. Synnex Metrodata Indonesia The subsidiaries
		Nominal Principal (in thousands)
Synnex New Zealand Synnex Global Limited		90 USD 279,908 AUD

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June 30, 2022

					Nominal
					Principal
The subsidiaries	Items		Book	Value	(in thousands)
Synnex New Zealand	Forward exchange - buy USD sell NZD		$	881	910 USD
Synnex New Zealand	Forward exchange - buy AUD sell NZD	(		18)	440 AUD
Synnex Technology
International (HK)	Forward exchange - buy USD sell HKD	(		577)	40,000 USD
			$	286

The Group undertook forward exchange contracts to hedge risks of foreign currency assets and liabilities arising from fluctuations in exchange rates. However, these forward exchange contracts are not accounted for under hedge accounting.

C. The Group has no financial assets at fair value through profit or loss pledged to others as collateral.

D. Information relating to credit risk is provided in Note 12(3).

(3) Financial assets at fair value through other comprehensive income

			June 30,2023	December31,2022	December31,2022			June 30, 2022
Current items:
Equity instruments
Listed stocks		$	29,950,644	$	29,537,730		$	14,601,470
Valuation adjustment	(		9,703,467)	(	3,769,031)	(		4,133,272)
		$	20,247,177	$	25,768,699		$	10,468,198
Non-current items:
Equity instruments
Listed stocks		$	835,880	$	835,880		$	835,880
Non-listed (TSE and OTC) stocks			2,045,271		2,044,281			2,042,002
Valuation adjustment			3,265,720		2,803,076			2,725,553
		$	6,146,871	$	5,683,237		$	5,603,435

A. The Group has elected to classify share investments that are considered to be strategic investments as financial assets at fair value through other comprehensive income.
B. Information relating to the Company’s financial assets at fair value through other comprehensive income recognised as comprehensive (loss) income is provided in the statement of comprehensive income.
C. The Group has no financial assets at fair value through other comprehensive income pledged to others as collateral.
D. Information relating to fair value is provided in Note 12(3).

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(4) Financial assets at amortised cost

Financial assets at amortised cost
Current items: Time deposits maturing within three months to a year Pledged time deposits Non-current items: Pledged time deposits	June 30,2023 46,785 $ - 46,785 $ 804,707 $	December31,2022 1,050 $ 5,634 6,684 $ 868,178 $	June 30,2022
			59,540 $ -
			59,540 $
			1,499,728 $

A. Information on interest income recognised from financial assets measured at amortised cost is provided in Note 6(27).
B. Details of the Group’s financial assets at amortised cost pledged to others as collateral are provided in Note 8.
C. The counterparties of the Group’s investments in certificates of deposits are financial institutions with high credit quality, so the Group expects that the probability of counterparty default is remote.

(5) Notes, accounts and overdue receivable

			June30,2023	December31,2022	December31,2022			June30,2022
Notes receivable		$	6,994,770	$	6,862,856		$	5,079,665
Less: Allowance for uncollectible
accounts	(		27,211)	(	20,744)	(		14,739)
		$	6,967,559	$	6,842,112		$	5,064,926
Accounts receivable		$	66,252,765	$	71,893,768		$	71,043,468
Accounts receivable due from
related parties			673,328		499,491			415,748
Lease receivables (expiring within
one year)			120,546		127,349			138,956
			67,046,639		72,520,608			71,598,172
Less: Allowance for uncollectible
accounts	(		188,978)	(	193,630)	(		142,749)
			66,857,661		72,326,978			71,455,423
Overdue receivables (recorded as			4,050,030		3,822,166			3,607,665
other non-current assets)
Less: Allowance for uncollectible
accounts	(		2,453,379)	(	2,373,023)	(		2,270,997)
			1,596,651		1,449,143			1,336,668
		$	68,454,312	$	73,776,121		$	72,792,091

Overdue receivables consist primarily of amounts due from customers under bankruptcy proceedings and are stated at their estimated net realizable value. As of June 30, 2023, December 31, 2022 and June 30, 2022, the Group received certain security for a portion of the amounts due.

A. The ageing analysis of notes receivable and accounts receivable (including related parties) is as follows:

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	June 30,2023
Notes receivable 6,994,770 $ - - - - 6,994,770 $ Notes receivable 6,862,856 $ - - - - 6,862,856 $ Notes receivable 5,079,665 $ - - - - 5,079,665 $	Accounts Overdue receivable receivables 58,027,980 $ 2,139 $ 6,764,126 19,549 1,414,003 37,333 289,962 354,344 550,568 3,636,665 67,046,639 $ 4,050,030 $ Accounts Overdue receivable receivables 62,258,418 $ - $ 7,229,507 579 1,799,015 26,310 789,698 30,457 443,970 3,764,820 72,520,608 $ 3,822,166 $ December31,2022 Accounts Overdue receivable receivables 62,977,862 $ - $ 6,313,529 25,667 1,780,425 36,072 287,623 46,834 238,733 3,499,092 71,598,172 $ 3,607,665 $ June 30,2022	Total
		65,024,889 $ 6,783,675 1,451,336 644,306 4,187,233
		78,091,439 $
		Total
		69,121,274 $ 7,230,086 1,825,325 820,155 4,208,790
		83,205,630 $
		Total
		68,057,527 $ 6,339,196 1,816,497 334,457 3,737,825
		80,285,502 $

The above ageing analysis was based on past due date.

B. As of June 30, 2023, December 31, 2022 and June 30, 2022, accounts receivable and notes receivable were all from contracts with customers. And as of January 1, 2022, the balance of receivables from contracts with customers amounted to $89,215,559.
C. Details of the Group’s accounts receivable pledged to others as collateral are provided in Note 8.
D. Certain notes receivable were discounted to banks (pertaining to bankers acceptance). The Group has payment obligation when the acceptors (acceptance banks) of the notes refuse to pay the notes at maturity. However, if the credit rating of the aforesaid acceptors of the notes is high, in general, the Group does not expect that the acceptors of the notes would refuse to pay for the notes at maturity which met the derecognition criteria for financial assets. As of June 30, 2023, December 31, 2022 and June 30, 2022, the Group has derecognised notes receivable (pertaining to bankers acceptance) that were discounted to banks but not yet matured amounting to $355,635, $544,983 and $744,869, respectively. As of June 30, 2023, December 31, 2022 and June 30, 2022, the Group had liabilities arising from discounted notes receivable amounting to $164,472, $362,955 and $0, respectively, and was recorded under other payables.
E. Lease receivables

Information relating to lease receivables is provided in Note 6(12).

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F. Information relating to credit risk of notes and accounts receivable is provided in Note 12(2).
(6) Transfer of financial assets

Transferred financial assets that are derecognised in their entirety

The Group entered into factoring agreements with banks to sell its accounts receivable. Under the agreements, the Group is not obligated to bear the default risk of the transferred accounts receivable, but is liable for the losses incurred in any business dispute. The Group does not have any continuing involvement in the transferred accounts receivable. Thus, the Group derecognised the factored accounts receivable, and the related information is as follows:

(Unit: USD thousand)

accounts receivable, and the	related information is as follows:	related information is as follows:	(Unit: USD thousand)
Accounts receivable transferred The Company 799 $ (USD 26) Subsidiaries 517,841 $ (USD 16,603) Accounts receivable transferred The Company 571,103 $ (USD 18,491) Subsidiaries 2,218,137 $ (USD 72,111)	Amount derecognized Facilities 799 $ USD 57,500 (USD 26) 517,841 $ USD 115,000 (USD 16,603) June 30,2023 Amount derecognized Facilities 571,103 $ USD 57,500 (USD 18,491) 2,218,137 $ USD 115,000 (USD 72,111) December 31, 2022 June 30,2022		Amount advanced
			799 $ (USD 26) 517,841 $ (USD 16,603) Amount advanced (Unit: USD thousand)
			571,103 $ (USD 18,491) 2,218,137 $ (USD 72,111) (Unit: USD thousand)
Accounts receivable transferred The Company 669,562 $ (USD 22,552) Subsidiaries 2,191,248 $ (USD 73,606)	Amount derecognized 669,562 $ (USD 22,552) 2,191,248 $ (USD 73,606)	Facilities USD 57,500 USD 115,000	Amount advanced
			669,562 $ (USD 22,552) 2,191,248 $ (USD 73,606)

A. The counterparties of the Group’s accounts receivable factoring were domestic financial institutions. As of June 30, 2023, December 31, 2022 and June 30, 2022, the interest rate of amount advanced was 5.55~5.69%, 3.37%~5.18% and 0.99%~2.35%, respectively.
B. As of June 30, 2023, December 31, 2022 and June 30, 2022, the commercial papers issued for accounts receivable factoring all amounted to US$43,000 thousand.

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(7) Other receivables

Receivables from suppliers Tax refund receivable－business tax Other non-operating receivables, others (including related parties)	June30,2023 December31,2022 7,131,360 $ 6,510,285 $ 179,428 622,179 335,936 102,316 7,646,724 $ 7,234,780 $	June30,2022 6,832,796 $ 1,000,033 312,016 8,144,845 $

(8) Inventories

Inventories
Merchandise inventories Inventory in transit Merchandise inventories Inventory in transit Merchandise inventories Inventory in transit	Allowance for Cost Valuation loss 46,659,086 $ 1,182,653) ($ 36,894 - 46,695,980 $ 1,182,653) ($ Allowance for Cost Valuation loss 57,693,596 $ 900,794) ($ 506,651 - 58,200,247 $ 900,794) ($ June 30,2022 June 30,2023 December31,2022	Bookvalue
		45,476,433 $ 36,894
		45,513,327 $
		Bookvalue
		56,792,802 $ 506,651
		57,299,453 $

	Allowance for Cost Valuation loss 57,260,179 $ 777,803) ($ 15,662 - 57,275,841 $ 777,803) ($	Bookvalue
		56,482,376 $ 15,662
		56,498,038 $

A. Information relating to inventories pledged to others as collaterals is provided in Note 8.

B. The cost of inventories recognised as expense for the period:

Cost of inventories sold Loss on decline in market value	Three months endedJune30,	Three months endedJune30,
	2023 90,634,305 $ 134,652 90,768,957 $	2022
		99,083,349 $ 140,284
		99,223,633 $

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vestments accounted for under equity method The details are as follows: 2023 2022 Cost of inventories sold 174,810,219 $ 195,515,972 $ Loss on decline in market value 281,859 289,616 175,092,078 $ 195,805,588 $ Six months ended June 30, June 30,2023 December31,2022 June 30,2022 Associates: Concentrix Corporation (Note 1) - $ - $ 5,572,553 $ Redington Limited (Note 2) 6,602,359 5,883,598 5,764,588 Synnex FPT Joint Stock Company 1,498,726 1,608,478 1,430,473 Synnex (Thailand) Public Company Ltd. 1,328,904 1,443,353 1,286,364 Other 25,085 29,244 22,977 9,455,074 $ 8,964,673 $ 14,076,955 $	vestments accounted for under equity method The details are as follows: 2023 2022 Cost of inventories sold 174,810,219 $ 195,515,972 $ Loss on decline in market value 281,859 289,616 175,092,078 $ 195,805,588 $ Six months ended June 30, June 30,2023 December31,2022 June 30,2022 Associates: Concentrix Corporation (Note 1) - $ - $ 5,572,553 $ Redington Limited (Note 2) 6,602,359 5,883,598 5,764,588 Synnex FPT Joint Stock Company 1,498,726 1,608,478 1,430,473 Synnex (Thailand) Public Company Ltd. 1,328,904 1,443,353 1,286,364 Other 25,085 29,244 22,977 9,455,074 $ 8,964,673 $ 14,076,955 $
	June 30,2022 5,572,553 $ 5,764,588 1,430,473 1,286,364 22,977
The details are as follows: Associates: Concentrix Corporation (Note 1) Redington Limited (Note 2) Synnex FPT Joint Stock Company Synnex (Thailand) Public Company Ltd. Other
	14,076,955 $

(9) Investments accounted for under equity method

A. The details are as follows:

The information on shareholding ratio is provided in table 9.

B. The above investments accounted for under equity method are profit/(loss) and share of other comprehensive income of associates recognised based on financial statements that were not reviewed by the investees’ auditors. Details are as follows:

Profit/(loss) of associates

			Profit/(loss)	of associates	of associates	of associates
			Threemonths	ended June 30,
			2023			2022
Concentrix Corporation (Note 1)		$	-		$	212,804
Redington Limited (Note 2)			297,408			369,502
Synnex FPT Joint Stock Company			58,706			93,892
Synnex (Thailand) Public Company Ltd.			25,663			64,618
Other	(		1,316)	(		1,912)
		$	380,461		$	738,904
			Profit/(loss)	of associates
			Six months ended			June 30,
			2023			2022
Concentrix Corporation (Note 1)		$	-		$	416,467
Redington Limited (Note 2)			532,401			603,501
Synnex FPT Joint Stock Company			124,444			254,283
Synnex (Thailand) Public Company Ltd.			76,242			140,201
Other	(		2,719)	(		4,917)
		$	730,368		$	1,409,535

~39~

Concentrix Corporation (Note 1) Synnex (Thailand) Public Company Ltd.

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Share of other comprehensive
income of associates
Three months ended June 30,
2023 2022
-
$ ($ 163,203)
( 5,273) 2,534
($ 5,273) ($ 160,669)
Share of other comprehensive
income of associates
Six months ended June 30,
2023 2022
-
$ ($ 160,744)
( 5,999) ( 13,055)
($ 5,999) ($ 173,799)
----- End of picture text -----

Note 1: The Group was initially one of the major shareholders of Concentrix Corporation. However, due to the decrease in influence, the Group lost its significant influence over Concentrix Corporation on July 21, 2022. The Group derecognised investments accounted for using equity method at carrying amount on that day, and the investment was remeasured at fair value and was recognised in the financial assets at fair value through other comprehensive income. Accordingly, the differences were recognised as gain on disposal of investment in the amount of US$275,676 thousand, approximately NT$8,345,108.
Note 2. The Group’s investment was restructured on December 26, 2022, thus, Redington Limited that was previously held by the Company through Synnex Mauritius Ltd. was changed to be directly held by the Company through a transaction at a price of IDR 32,145,486 thousand, equivalent to NT$ 11,963,644. Because the transaction is treated as an investment restructuring, it was accounted for using the book value method. The difference between the consideration paid by the Company and the book value of investments accounted for using the equity method held by Synnex Mauritius Ltd. holder was adjusted in shareholders’ equity interest account. The share subscriptions payable has been paid at full amount after February 24, 2023.
C. Associates

All of the Group’s associates were individually immaterial. The carrying amount of the Group’s interests in all individually immaterial associates and the Group’s share of the operating results are summarized below:

(a) As of June 30, 2023, December 31, 2022 and June 30, 2022, the carrying amount of the Group’s individually immaterial associates amounted to $9,455,074, $8,964,673 and $14,076,955, respectively.

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(b) The Group’s share of the operating results are summarised below:

			Six months ended	Six months ended	Six months ended	June30,
			2023			2022
Profit for the period		$	730,368		$	1,409,535
Other comprehensive loss, net of tax	(		5,999)	(		173,799)
Total comprehensive income		$	724,369		$	1,235,736

(c) The fair value calculated proportionately based on ownership shares of the Group’s associates with quoted market prices is as follows:

Concentrix Corporation Redington Limited Synnex (Thailand) Public Company Ltd.	June 30,2023 - $ 13,335,332 $ 3,529,716 $	December31,2022 - $ 12,673,374 $ 4,946,009 $	June 30,2022
			14,528,260 $ 8,933,597 $
			5,205,331 $

(Remainder of page intentionally left blank)

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(10) Property, plant and equipment

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2023
Construction
in progress
Computer Transportation Furniture and Leasehold and equipment
Land Buildings and structures Utilities equipment equipment equipment fixtures Tools improvements to be inspected Total
Owner Owner Owner Owner Owner Owner Owner Owner Owner
-occupied -occupied Lease Subtotal -occupied -occupied -occupied -occupied -occupied -occupied -occupied
At January 1
Cost $ 1,472,456 $ 4,056,238 $ 1,620,566 $ 5,676,804 $ 422,088 $ 216,771 $ 193,358 $ 88,264 $ 585,651 $ 103,635 $ 3,270,652 $ 12,029,679
Accumulated depreciation and impairment - ( 1,146,641) ( 305,288) ( 1,451,929) ( 232,770) ( 135,081) ( 86,209) ( 71,400) ( 235,556) ( 59,543) - ( 2,272,488)
$ 1,472,456 $ 2,909,597 $ 1,315,278 $ 4,224,875 $ 189,318 $ 81,690 $ 107,149 $ 16,864 $ 350,095 $ 44,092 $ 3,270,652 $ 9,757,191
Opening net book amount $ 1,472,456 $ 2,909,597 $ 1,315,278 $ 4,224,875 $ 189,318 $ 81,690 $ 107,149 $ 16,864 $ 350,095 $ 44,092 $ 3,270,652 $ 9,757,191
Additions - 11,003 690 11,693 1,731 1,226 - 2,339 11,116 1,936 342,924 372,965
Disposals - ( 15,292) - ( 15,292) - - ( 724) - ( 33) - - ( 16,049)
Reclassifications - ( 2,302) 17,316 15,014 4,073 109 6,024 2,200 - 12,314 ( 23,383) 16,351
Depreciation charge - ( 53,428) ( 19,468) ( 72,896) ( 18,225) ( 16,783) ( 8,790) ( 3,603) ( 18,969) ( 10,771) - ( 150,037)
Effect of exchange rate changes ( 2,477) ( 34,657) ( 36,732) ( 71,389) ( 4,415) ( 213) ( 40) 467 ( 5,002) ( 1,167) ( 8,961) ( 93,197)
Closing net book amount $ 1,469,979 $ 2,814,921 $ 1,277,084 $ 4,092,005 $ 172,482 $ 66,029 $ 103,619 $ 18,267 $ 337,207 $ 46,404 $ 3,581,232 $ 9,887,224
At June 30
Cost $ 1,469,979 $ 3,813,350 $ 1,589,040 $ 5,402,390 $ 402,340 $ 207,212 $ 188,435 $ 96,193 $ 468,961 $ 112,895 $ 3,581,232 $ 11,929,637
Accumulated depreciation and impairment - ( 998,429) ( 311,956) ( 1,310,385) ( 229,858) ( 141,183) ( 84,816) ( 77,926) ( 131,754) ( 66,491) - ( 2,042,413)
$ 1,469,979 $ 2,814,921 $ 1,277,084 $ 4,092,005 $ 172,482 $ 66,029 $ 103,619 $ 18,267 $ 337,207 $ 46,404 $ 3,581,232 $ 9,887,224
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2022

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Construction
in progress
Computer Transportation Furniture and Leasehold and equipment
Land Buildings and structures Utilities equipment equipment equipment fixtures Tools improvements to be inspected Total
Owner Owner Owner Owner Owner Owner Owner Owner Owner
-occupied -occupied Lease Subtotal -occupied -occupied -occupied -occupied -occupied -occupied -occupied
At January 1
Cost $ 1,444,237 $ 3,935,891 $ 1,601,720 $ 5,537,611 $ 428,854 $ 270,128 $ 182,227 $ 79,859 $ 558,903 $ 69,502 $ 3,076,245 $ 11,647,566
Accumulated depreciation and impairment - ( 1,035,263) ( 271,765) ( 1,307,028) ( 219,107) ( 156,952) ( 84,905) ( 61,785) ( 195,915) ( 53,687) - ( 2,079,379)
$ 1,444,237 $ 2,900,628 $ 1,329,955 $ 4,230,583 $ 209,747 $ 113,176 $ 97,322 $ 18,074 $ 362,988 $ 15,815 $ 3,076,245 $ 9,568,187
Opening net book amount $ 1,444,237 $ 2,900,628 $ 1,329,955 $ 4,230,583 $ 209,747 $ 113,176 $ 97,322 $ 18,074 $ 362,988 $ 15,815 $ 3,076,245 $ 9,568,187
Additions - 28,714 - 28,714 ( 1,200) 3,522 - 3,889 11,872 734 112,443 159,974
Disposals ( 1,529) ( 97) - ( 97) - ( 76) ( 5,334) - ( 69) - ( 634) ( 7,739)
Reclassifications - ( 35,644) 35,644 - 5,521 - 25,870 - 1,433 4,471 ( 5,521) 31,774
Depreciation charge - ( 51,745) ( 20,309) ( 72,054) ( 18,934) ( 20,941) ( 9,628) ( 4,633) ( 20,647) ( 3,885) - ( 150,722)
Effect of exchange rate changes 15,990 58,772 28,802 87,574 4,865 289 93 482 6,025 190 8,070 123,578
Closing net book amount $ 1,458,698 $ 2,900,628 $ 1,374,092 $ 4,274,720 $ 199,999 $ 95,970 $ 108,323 $ 17,812 $ 361,602 $ 17,325 $ 3,190,603 $ 9,725,052
At June 30
Cost $ 1,458,698 $ 3,989,597 $ 1,673,373 $ 5,662,970 $ 432,654 $ 261,387 $ 191,704 $ 85,787 $ 579,441 $ 71,556 $ 3,190,603 $ 11,934,800
Accumulated depreciation and impairment - ( 1,088,969) ( 299,281) ( 1,388,250) ( 232,655) ( 165,417) ( 83,381) ( 67,975) ( 217,839) ( 54,231) - ( 2,209,748)
$ 1,458,698 $ 2,900,628 $ 1,374,092 $ 4,274,720 $ 199,999 $ 95,970 $ 108,323 $ 17,812 $ 361,602 $ 17,325 $ 3,190,603 $ 9,725,052
----- End of picture text -----

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Note 1: The Group’s property in Nangang District, Taipei City has been under construction since February 2020 and was shown under construction in progress. Thus, for the six months ended June 30, 2023 and 2022, the interest of property, plant and equipment has been capitalized. Amount of borrowing costs for property, plant and equipment capitalised and interest rate range are as follows:

Amount capitalised Range of the interest rates for capitalisation Amount capitalised Range of the interest rates for capitalisation	2023 2022 13,707 $ 5,343 $ 1.79%~1.81% 0.93%~1.04% 2023 2022 21,097 $ 10,491 $ 1.74%~1.81% 0.82%~1.04% Threemonths ended June 30, Six months ended June 30,

Note 2: The Group had no property, plant and equipment pledged to others as collateral as of June 30, 2023, December 31, 2022 and June 30, 2022.

`－` (11) Leasing arrangements lessee

A. The Group leases various assets including land use rights and buildings. Rental contracts are typically made for periods of 1 to 10 years for buildings and 44 to 50 years for land use rights. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.
B. The carrying amount of right-of-use assets and the depreciation charge are as follows:

			Land userights			Buildings			Total
January 1, 2023		$	655,201		$	540,113		$	1,195,314
Additions			-			350,803			350,803
Early termination of leases			-	(		83,702)	(		83,702)
Depreciation charge	(		9,049)	(		128,606)	(		137,655)
Effect of exchange rate changes	(		18,074)	(		5,691)	(		23,765)
June 30, 2023		$	628,078		$	672,917		$	1,300,995
			Land userights			Buildings			Total
January 1, 2022		$	678,316		$	427,338		$	1,105,654
Additions			-			12,524			12,524
Early termination of leases			-	(		12,315)	(		12,315)
Depreciation charge	(		9,239)	(		111,424)	(		120,663)
Lease modifications	(		16,087)	(		16,491)	(		32,578)
Effect of exchange rate changes			14,654			7,631			22,285
June 30, 2022		$	667,644		$	307,263		$	974,907

~44~

C. Information on profit or loss relating to lease contracts is as follows:

			Threemonths	ended June 30,	ended June 30,	ended June 30,
			2023			2022
Items affecting profit or loss
Interest expense on lease liabilities		$	5,476		$	1,327
Expense on short-term lease contracts			24,111			50,224
Expense on leases of low-value assets			2,443			2,203
Loss (gain) on lease modification	(		1,010)	(		194)
			Six months ended June 30,
			2023			2022
Items affecting profit or loss
Interest expense on lease liabilities		$	9,830		$	3,057
Expense on short-term lease contracts			51,326			68,996
Expense on leases of low-value assets			5,484			4,568
Loss (gain) on lease modification	(		1,465)	(		194)

D. Apart from the cash outflow relating to the lease expense mentioned above, the Group’s cash outflow arising from the payment of lease liabilities amounted is provided in Note 6(36).

`－` (12) Leasing arrangements lessor

A. The Group leases various assets including office buildings. Rental contracts are typically made for periods of 1 to 10 years. Lease terms are negotiated on an individual basis. To protect the lessor’s ownership rights on the leased assets, all or certain leased assets may not be subleased, sublet and pledged.
B. The Group leases computers and computer peripherals assets to others under a finance lease. Based on the terms of the lease contract, the ownership of the assets will be transferred to lessees provided that the lessees exercise the purchase option when the leases expire. Information on profit or loss in relation to lease contracts is as follows:

Sales profit Finance income from the net investment in the finance lease Sales profit Finance income from the net investment in the finance lease	Threemonths ended June 30,	Threemonths ended June 30,
	2023 2022 $ 22,543 $ 10,218 2,900 3,067 25,443 $ 13,285 $ Six months ended June 30,	2022
		$ 10,218 3,067
		13,285 $
	2023 38,339 $ 5,653 43,992 $	2022
		18,178 $ 6,399
		24,577 $

~45~

C. The maturity analysis of the undiscounted lease payments in the finance lease is as follows:

Within 1 year 1-5 year(s)	June 30,2023 143,950 $ 136,846 280,796 $	December31,2022 151,501 $ 118,121 269,622 $	June 30,2022
			163,753 $ 118,656
			282,409 $

D. Reconciliation of the undiscounted lease payments and the net investment in the finance lease is provided as follows:

provided as follows:
						June 30,2023
			Current			Non-current			Total
Undiscounted lease payments		$	143,950		$	136,846		$	280,796
Unearned finance income	(		23,404)	(		19,254)	(		42,658)
Net investment in the lease		$	120,546		$	117,592		$	238,138
					December31,2022
			Current			Non-current			Total
Undiscounted lease payments		$	151,501		$	118,121		$	269,622
Unearned finance income	(		24,152)	(		17,696)	(		41,848)
Net investment in the lease		$	127,349		$	100,425		$	227,774
						June 30,2022
			Current			Non-current			Total
Undiscounted lease payments		$	163,753		$	118,656		$	282,409
Unearned finance income	(		24,797)	(		16,889)	(		41,686)
Net investment in the lease		$	138,956		$	101,767		$	240,723

E. Gain arising from operating lease agreements for the three months and six months ended June 30, 2023 and 2022 are as follows:

Gain arising from operating lease agreements for 30, 2023 and 2022 are as follows:	the three months and six months ended June	the three months and six months ended June
Rental income (including operating revenue and other income) Rental income (including operating revenue and other income)	Threemonths ended June 30,
	2023 2022 131,450 $ 144,198 $ Six months ended June 30,	2022
		144,198 $
	2023 281,882 $	2022
		288,890 $

F. The maturity analysis of the lease payments under the operating leases is as follows:

Within 1 year 1-5 year(s) Over 5 years	June 30,2023 377,465 $ 802,832 246,678 1,426,975 $	December31,2022 419,333 $ 994,926 281,255 1,695,514 $	June 30,2022
			353,176 $ 919,934 211,845
			1,484,955 $

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(13) Investment property

Investment property
						2023
			Buildings			Utilities
			and structures			equipment			Total
At January 1
Cost		$	1,355,029		$	17,289		$	1,372,318
Accumulated depreciation	(		374,067)	(		10,791)	(		384,858)
		$	980,962		$	6,498		$	987,460
Opening net book amount		$	980,962		$	6,498		$	987,460
Additions			1,754			72			1,826
Depreciation charge	(		15,984)	(		763)	(		16,747)
Net exchange differences	(		27,043)	(		163)	(		27,206)
Closing net book amount		$	939,689		$	5,644		$	945,333
At June 30
Cost		$	1,318,796		$	15,958		$	1,334,754
Accumulated depreciation	(		379,107)	(		10,314)	(		389,421)
		$	939,689		$	5,644		$	945,333
						2022
			Buildings			Utilities
			and structures			equipment			Total
At January 1
Cost		$	1,333,076		$	34,973		$	1,368,049
Accumulated depreciation	(		336,602)	(		27,376)	(		363,978)
		$	996,474		$	7,597		$	1,004,071
Opening net book amount		$	996,474		$	7,597		$	1,004,071
Additions			-			1,712			1,712
Depreciation charge	(		16,027)	(		2,218)	(		18,245)
Net exchange differences			21,551			163			21,714
Closing net book amount		$	1,001,998		$	7,254		$	1,009,252
At June 30
Cost		$	1,361,931		$	36,873		$	1,398,804
Accumulated depreciation	(		359,933)	(		29,619)	(		389,552)
		$	1,001,998		$	7,254		$	1,009,252

~47~

A. Rental income from investment property and direct operating expenses arising from investment property are shown below:

Rental income from investment property Direct operating expenses arising from the investment property that generated rental income during the period Rental income from investment property Direct operating expenses arising from the investment property that generated rental income during the period	2023 2022 98,059 $ 96,535 $ 19,866 $ 14,161 $ 2023 2022 199,856 $ 195,120 $ 42,076 $ 41,948 $ Threemonths ended June 30, Six months ended June 30,

B. The fair value of the investment property held by the Group as of June 30, 2023, December 31, 2022 and June 30, 2022 was $2,563,718, $3,067,536 and $3,083,161, respectively, which is calculated based on the present value of rental revenue for the next 10 years and disposal value. The valuation approach is categorized within level 3 in the fair value hierarchy. The growth rates used are consistent with the forecasts included in market quotation reports and historical experiences. The discount rates used are pre-tax and reflect specific risks relating to the relevant operating segments.
C. The Group has no investment property pledged to others as collateral and capitalization of interests as of June 30, 2023, December 31, 2022 and June 30, 2022.

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(14) Intangible assets

Computer
software cost
At January 1
Cost
194,340
$ Accumulated amortisation
83,070)
(
111,270
$
Opening net book amount
111,270
$ Additions - acquired separately
5,315

Reclassifications
11,553
Amortisation charge
24,433)
(
Net exchange differences
498)
(
Closing net book amount
103,207
$ At June 30
Cost
196,230
$ Accumulated amortisation
93,023)
(
103,207
$ Computer
software cost
At January 1
Cost
185,001
$ Accumulated amortisation
69,279)
(
115,722
$ Opening net book amount
115,722
$ Additions - acquired separately
7,453
Reclassifications
5,752
Amortisation charge
20,543)
(
Net exchange differences
542
Closing net book amount
108,926
$ At June 30
Cost
192,022
$ Accumulated amortisation
83,096)
(
108,926
$

Goodwill
Total
554,455
$ 748,795
$ -

83,070)
(
554,455
$ 665,725
$ 554,455
$ 665,725
$ -

5,315
-
11,553
-
24,433)
(
4,776

4,278
559,231
$ 662,438
$ 559,231
$ 755,461
$ -
93,023)
(
559,231
$ 662,438
$ 2023
Goodwill
Total
524,197
$ 709,198
$ -
69,279)
(
524,197
$ 639,919
$ 524,197
$ 639,919
$ -
7,453
-
5,752
-
20,543)
(
20,516
21,058
544,713
$ 653,639
$ 544,713
$ 736,735
$ -

83,096)
(
544,713
$ 653,639
$ 2022

A. Amortisation charges on intangible assets were recognised as administrative expenses amounting to $12,382, $10,259, $24,433 and $20,543 for the three months and six months ended June 30, 2023 and 2022, respectively.

~49~

B. Goodwill is allocated to the Group’s cash-generating units:

Taiwan Hong Kong Indonesia	June 30,2023 239,479 $ 309,744 10,008 559,231 $	December31,2022 239,479 $ 305,473 9,503 554,455 $	June 30,2022 239,479 $ 295,642 9,592
			544,713 $

C. Impairment of non-financial assets
Goodwill is allocated to the Group’s cash-generating units identified according to operation segment. The recoverable amount of all cash-generating units has been determined based on value-in-use calculations. These calculations use pre-tax cash flow projections based on financial budgets approved by the management covering a five-year period.
The recoverable amount of all cash-generating units calculated using the value-in-use exceeded their carrying amount, so goodwill was not impaired. The key assumptions used for value-in-use calculations are consideration of gross margin, growth rate, and discount rate. Management determined budgeted gross margin based on past performance and its expectations of market development. The growth rates used are consistent with the forecasts included in market quotation reports and historical experiences. The discount rates used are pre-tax and reflect specific risks relating to the relevant operating segments.
D. This Group has no intangible assets pledged to others as collateral as of June 30, 2023, December 31, 2022 and June 30, 2022.

(15) Other non-current assets

31, 2022 and June 30, 2022. Other non-current assets
Refundable deposits Long-term notes and overdue receivables Long-term lease receivables Others	June 30,2023 121,273 $ 1,596,651 117,592 39,525 1,875,041 $	December31,2022 117,909 $ 1,449,143 100,425 50,191 1,717,668 $	June 30,2022
			129,660 $ 1,336,668 101,767 51,438 1,619,533 $

For details of long-term lease receivables, please refer to Note 6(12).

~50~

(16) Short-term borrowings

Short-term borrowings
Bank borrowings Unsecured borrowings Secured borrowings Interest rate range Unsecured borrowings Secured borrowings Collateral Unsecured borrowings Secured borrowings	June 30,2023 49,321,562 $ 1,510,806 50,832,368 $ 1.74%~6.66% 6.00%~6.15% None Accounts receivable and inventories	December31,2022 73,314,084 $ - 73,314,084 $ 1.37%~5.60% - None None	June 30,2022 61,021,152 $ 757,944 61,779,096 $
			0.78%~3.60%
			3.95%~3.97%
			None Accounts receivable and inventories

Interest expense recognised in profit or loss, please refer to Note 6(30).

(17) Short-term notes and bills payable

Commercial paper payable Interest rate range	June 30, 2023 14,230,000 $ 1.78%~1.90%	December31,2022 June 30,2022 4,860,000 $ 10,020,000 $ 1.86%~1.98% 1.06%~1.49%

The above-mentioned short-term notes and bills payables are issued and accepted by financial institutions. The interest includes costs related to issuance.

(18) Other payables

Other payables
Dividends payable Temporary receipt of suppliers’ payment Salary and bonus payable Accrued expenses`－`others Other payables`－`others (including related parties)	June 30,2023 5,837,814 $ 5,052,180 763,433 579,034 1,108,183 13,340,644 $	December31,2022 - $ 4,643,453 956,662 731,622 1,276,177 7,607,914 $	June 30, 2022
			8,339,735 $ 5,819,792 785,664 577,576 738,397
			16,261,164 $

(19) Other current liabilities

Other current liabilities
Refund liability－dealers’ rebates payable Other current liabilities －others	June30,2023 3,551,571 $ 351,680 3,903,251 $	December31,2022 4,109,787 $ 121,985 4,231,772 $	June30,2022
			3,193,998 $ 106,683
			3,300,681 $

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- (20) Long term borrowings

Long-term borrowings
Type ofborrowings	Borrowing period andrepayment term Borrowing period is from December 30, 2021 to December 30, 2024; principal is repayable in full at maturity; interest is repayable monthly. Five years from the date of first drawdown of Tranche B (August 1, 2022); principal is repayable in full at maturity; interest is repayable monthly. Five years from the date of first drawdown (August 1, 2022); principal is repayable in full at maturity; interest is repayable in full at face value. Borrowing period andrepayment term	Interest raterange 2.13% 1.81% 1.82% Interest raterange		June 30,2023 1,500,000 $ 10,520,000 1,000,000 13,020,000 $ - 13,020,000 $ December31,2022 1,500,000 $ 11,400,000 3,000,000 15,900,000 $ - 15,900,000 $
Unsecured borrowings Syndicated Loans- Tranche A Syndicated Loans- Tranche B Less: Current portion Type ofborrowings
Unsecured borrowings Syndicated Loans- Tranche A Syndicated Loans- Tranche B Less: Current portion	Borrowing period is from December 30, 2021 to December 30, 2024; principal is repayable in full at maturity; interest is repayable monthly. Five years from the date of first drawdown of Tranche B (August 1, 2022); principal is repayable in full at maturity; interest is repayable monthly. Five years from the date of first drawdown (August 1, 2022); principal is repayable in full at maturity; interest is repayable in full at face value.	1.99% 1.79%~1.81% 1.78%~1.80%	None None None

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Type ofborrowings Borrowing period andrepayment term Unsecured borrowings Borrowing period is from December 30, 2021 to December 30, 2024; principal is repayable in full at maturity; interest is repayable monthly. Less: Current portion	Interest raterange 1.47%	Collateral None	June 30,2022 1,500,000 $ -
			1,500,000 $

A. As of June 30, 2023 and December 31, 2022, the terms of syndicated borrowing agreement are as follows:
(a) Credit items and facilities: total credit line of the syndicated loans amounting to NT$14.4 billion.
- i Tranche A:

The credit line of medium-term borrowings amounted to NT$14.4 billion and can be revolved.

ii Tranche B:

The credit line of issuing commercial paper guarantee amounted to NT$11.52 billion and can be revolved.

iii Tranche C:

The credit line of issuing cooperate bond guarantee amounted to NT$7.272 billion and can not be revolved.

(b) Contract term:
i The contract terms to Tranche A and Tranche B both are five years from the date of first drawdown.
ii The contract term to Tranche C is no more than five years from the date of collecting payments of corporate bonds.
(c) Drawdown period:
i Tranche A and Tranche B: The facility is revolving during the facility period.
ii Tranche C: The loan is drawn in a lump sum within 12 months from the day of signing the contract, and the undrawn amount will be canceled on the expiry date and kept intact.
(d) Covenants:

Borrowers shall comply with the following financial covenants, and calculate based on the consolidated financial statements audited by borrowers’ independent auditors and will be assessed once a year.

i Current ratio (current assets/current liabilities) shall not be less than 100%;

~53~

ii Debt ratio ((medium and long term borrowings + short-term borrowings (including current portion) + the balance of short-term notes and bills payable + domestic and foreign cooperate bonds (including convertible bonds) – cash) / net tangible assets) shall not be more than 200%.
iii Interest coverage ratio ((income before tax + interest expense + depreciation expense and amortisation expense) / interest expense) shall not be less than three times.
iv Net tangible assets (net asset value - intangible asset) shall be at least NT$40 billion.
B. Information on interest expense recongnised in profit or loss in provided in Note 6(30).

(21) Pensions

A. Defined benefit plans
(a) The Company and its domestic subsidiaries have a defined benefit pension plan in accordance with the Labor Standards Law. The pension benefits are paid based on the service years and the average monthly salaries of the last 1 month prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make contributions to cover the deficit by next March. The subsidiary, PT. Synnex Metrodata Indonesia, also adopted a defined benefit plan.
(b) For the aforementioned pension plan, the Group recognised pension costs of $4,919, $4,714, $9,821 and $9,343 for the three months and six months ended June 30, 2023 and 2022, respectively.
(c) Expected contributions to the defined benefit pension plans of the Group for the year ending December 31, 2023 amount to $9,056.
B. Defined contribution plans
(a) No pension plan is established for certain overseas investment holding companies since these companies are not required to have an employee pension plan in accordance with the local legislation. Except for the above, other companies have established a funded defined contribution pension plan and therefore contribute monthly a certain percentage of the employees’ monthly salaries and wages to the retirement fund. Except for monthly contributions to the retirement fund, these companies have no further obligations.
(b) The pension costs under defined contribution pension plans of the Group for the three months and six months ended June 30, 2023 and 2022 were $85,005, $81,897, $170,948 and $162,049, respectively.

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(22) Share capital

A. As of June 30, 2023, the Company’s authorised capital was $24,000,000 (including $500,000 reserved for the conversion of employees’ stock options which have not been issued), and the paid-in capital was $16,679,470 with a par value of NT$10 (in dollars) per share. Shares yet to be issued can be issued several times by the Board of Directors depending on the demand, and some of them can be distributed in the form of preferred shares. All proceeds from shares issued have been collected.

Movements in the number of the Company’s ordinary shares outstanding are as follows: (Unit: shares)

==> picture [456 x 31] intentionally omitted <==

B. In 1997 and 1999, the Company issued new shares and Mitac Incorporated and other major shareholders offered part of their shares to jointly participate in the issuance of global depository shares (GDSs). These GDSs were issued in Europe, Asia and the USA. Each GDS represents 4 shares of ordinary share. After several issuances of GDSs by issuing new shares, the total number of GDSs outstanding as of June 30, 2023 was 23,174 units, representing 92,708 shares of ordinary share. The main terms and conditions of the GDSs are as follows:
(a) Voting rights
- The holders of GDSs have no right to directly attend any shareholders’ meeting of the Company, vote, or speak. However, when the Depositary receives the same instruction from more than 51% of the holders of GDSs on a proposal, the Depositary shall vote on the proposal as instructed by the holders of GDSs.
(b) Conversion of GDSs
- Commencing three months after the initial issuance of GDSs, subject to the terms of the Deposit Agreement and applicable laws of the R.O.C., a holder of GDSs may request the Depositary to redeem and deliver or sell the Company’s ordinary share represented by the GDSs.
(c) Dividends

The holders of GDSs are entitled to receive dividends to the same extent as the holders of ordinary shares.

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(23) Capital surplus

Pursuant to the R.O.C. Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paidin capital each year. Capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

At January 1 Changes in equity of associates and joint ventures Unclaimed dividends At June 30	Share premium 12,814,051 $ - - 12,814,051 $	Changes in equity Treasury share of associates and Stock transactions jointventures options 340,678 $ 118,239 $ 228,445 $ - 23) ( - - - - 340,678 $ 118,216 $ 228,445 $ 2023	Others Total 4,491 $ 13,505,904 $ - 23) ( 214 214 4,705 $ 13,506,095 $	Total
				13,506,095 $

	2022	2022
Share premium 13,626,940 $ - - - 13,626,940 $	Changes in equity Treasury share of associates and transactions jointventures 340,678 $ - $ - 54,258 - 2,085 - - 340,678 $ 56,343 $	Stock options 228,445 $ - - - 228,445 $	Others 3,897 $ - - 595 4,492 $	Total
				14,199,960 $ 54,258 2,085 595
				14,256,898 $

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(24) Retained earnings

A. The Company’s Articles of Incorporation:
(a) If the Company’s final accounts show a profit, the current year's earnings shall first be used to pay all taxes, offset prior year's losses, and then 10% of the remaining amount shall be set aside for legal reserve and provision for or reversal of special reserve as required by law. After setting aside or reversing a special reserve in accordance with related laws, the remaining earnings, if any, shall first be appropriated as stock dividends for preferred stock. If there is profit remaining, the Board of Directors shall propose to distribute the balance amount, together with any accumulated non-distributed profit. Where dividends are distributed in the form of stocks, the distribution shall be subject to the approval of the shareholders at the shareholders' meeting. Where dividends are distributed in the form of cash, the Board of Directors is authorized to make such distribution by approval of more than half of directors present at a meeting where more than two-thirds of the directors are in attendance, and the distribution shall also be reported at the shareholders’ meeting.The Board of Directors shall determine the shareholders ' cash dividend ratio with the consideration of the financial structure of the Company, future earnings situation, and business development; however, the cash dividend ratio may not be less than 15% of the total current dividend distributed to shareholders.
(b) Where the Company incurs no loss, the Board of Directors may draft distribution proposals to distribute part or all of the legal reserve and capital surplus specified in Article 241 of the Company Act to shareholders. Where dividends are distributed in the form of stocks, the distribution shall be subject to the approval of the shareholders at the shareholders’ meeting. Where dividends are distributed in the form of cash, the Board of Directors is authorized to make such distribution by approval of more than half of the directors present at the meeting where more than two-thirds of the directors are in attendance, and the distribution shall also be reported at the shareholders’ meeting.
B. The appropriation of 2022 and 2021 earnings had been resolved at the shareholders’ meeting on May 30, 2023 and May 30, 2022, respectively. Details are summarized below:

Years ended December 31,

Dividends per Amount share(in dollars) Provision for legal reserve 1,577,796 $ (Reversal of) provision for special reserve 2,208,704) ( Cash dividends 5,837,814 3.50 $ 2022	2021	2021
	Amount 1,695,196 $ 1,910,568 8,339,735	Dividends per share(in dollars)
		5.00 $

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(25) Other equity items

					Unrealised
		Currency			gains (losses)
		translation			on valuation		Total
At January 1, 2023	($	5,467,061)	($		571,348)	($	6,038,409)
Revaluation:
–Group		-	(		5,283,778)	(	5,283,778)
–Associates		-	(		5,999)	(	5,999)
Currency translation differences:
–Group	(	692,070)			-	(	692,070)
At June 30, 2023	($	6,159,131)	($		5,861,125)	($	12,020,256)
					Unrealised
		Currency			gains (losses)
		translation			onvaluation		Total
At January 1, 2022	($	10,641,478)		$	2,394,366	($	8,247,112)
Revaluation:
–Group		-	(		3,545,857)	(	3,545,857)
–Associates		-	(		13,055)	(	13,055)
Currency translation differences:
–Group		3,768,378			-		3,768,378
–Associates	(	160,744)			-	(	160,744)
At June 30, 2022	($	7,033,844)	($		1,164,546)	($	8,198,390)

(26) Operating revenue

Disaggregation of revenue from contracts with customers

The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major product lines:

in the following major product lines:
Revenue from 3C and semiconductor products Others	Timing of revenue At a point in time Over time	Three months endedJuner30,
		2023 94,455,469 $ 494,231 94,949,700 $	2022
			102,912,863 $ 440,542
			103,353,405 $

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Revenue from 3C and semiconductor products Others

Timing of revenue At a point in time Over time	Six months endedJune30,	Six months endedJune30,
	2023 182,554,191 $ 995,348 183,549,539 $	2022
		203,310,739 $ 907,851
		204,218,590 $

(27) Interest income

Interest income from bank deposits Other interest income

2023 2022 147,467 $ 14,110 $ 116,470 58,546 263,937 $ 72,656 $ Threemonths ended June 30, Six months ended June 30,	2023 2022 147,467 $ 14,110 $ 116,470 58,546 263,937 $ 72,656 $ Threemonths ended June 30, Six months ended June 30,
2023 200,057 $ 174,687 374,744 $	2022
	28,188 $ 96,977
	125,165 $

(28) Other income

Other income
2023 2022 Rental income 131,042 $ 143,802 $ Dividend income 274,405 214,881 Others 17,316) ( 94,778 388,131 $ 453,461 $ 2023 2022 Rental income 281,066 $ 288,104 $ Dividend income 416,127 279,827 Others 68,950 159,363 766,143 $ 727,294 $ Threemonths ended June 30, Six months ended June 30,	Threemonths ended June 30,
		2022
		143,802 $ 214,881 94,778
		453,461 $
	2023 281,066 $ 416,127 68,950 766,143 $	2022
		288,104 $ 279,827 159,363
		727,294 $

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(29) Other gains and (losses)

Other gains and (losses)
			Three months	endedJune30,
			2023			2022
Net (losses) gains on financial assets at fair value
through profit or loss		$	34,136	($		15,480)
Net currency exchange gains			58,205			29,172
Gain (loss) on disposal of property, plant and equipment
and investment property	(		2,584)			13,191
Related expense charges on investment property	(		19,866)	(		14,161)
Others			8,344	(		12,017)
		$	78,235		$	705
			Six months endedJune30,
			2023			2022
Net losses on financial assets at fair value	($		3,444)	($		105)
through profit or loss
Net currency exchange gains			228,639			115,762
Gain (loss) on disposal of property, plant and equipment
and investment property	(		1,211)			14,057
Related expense charges on investment property	(		42,076)	(		41,948)
Losses on disposal of investments	(		70)			-
Others			6,080			29,848
		$	187,918		$	117,614

(30) Finance costs

Finance costs
			Threemonths	ended June 30,
			2023			2022
Interest expense on bank borrowings		$	343,124		$	206,281
Interest expense on short-term notes and bills payable			108,047			19,961
Interest expense on lease liabilities			5,476			1,327
Less: Capitalisation of qualifying assets	(		13,707)	(		5,343)
		$	442,940		$	222,226
			Six months ended June 30,
			2023			2022
Interest expense on bank borrowings		$	880,410		$	345,276
Interest expense on short-term notes and bills payable			192,018			49,801
Interest expense on lease liabilities			9,830			3,057
Less: Capitalisation of qualifying assets	(		21,097)	(		10,491)
		$	1,061,161		$	387,643

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(31) Expenses by nature

Employee benefit expense

Depreciation charges on property, plant and equipment Depreciation charges on right-of-use assets Depreciation charges on investment property Amortisation charges on intangible assets

Threemonths	ended June 30,
2023	2022
1,348,827 $	1,359,328 $
74,982 $	75,893 $
70,177 $	57,690 $
8,326 $	9,157 $
12,382 $	10,259 $

Employee benefit expense

Depreciation charges on property, plant and equipment Depreciation charges on right-of-use assets Depreciation charges on investment property Amortisation charges on intangible assets

Six months ended June 30,	Six months ended June 30,
2023 2,695,325 $ 150,037 $ 137,655 $ 16,747 $ 24,433 $	2022
	2,683,488 $
	150,722 $
	120,663 $
	18,245 $
	20,543 $

(32) Employee benefit expense

Employee benefit expense
Wages and salaries Employee social security expense Pension costs Directors’ remuneration Other personnel expenses Wages and salaries Employee social security expense Pension costs Directors’ remuneration Other personnel expenses	Three months endedJune30,
	2023 2022 1,160,888 $ 1,172,560 $ 65,967 64,965 89,924 86,611 2,042 1,975 30,006 33,217 1,348,827 $ 1,359,328 $ Six months ended June 30,	2022
		1,172,560 $ 64,965 86,611 1,975 33,217
		1,359,328 $
	2023 2,314,746 $ 133,803 180,769 4,084 61,923 2,695,325 $	2022
		2,314,532 $ 130,336 171,392 3,950 63,278
		2,683,488 $

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A. In accordance with the Articles of Incorporation of the Company, the Company’s net income before tax before deducting remuneration to employees and directors and after covering for losses in the current fiscal year, should be applied to pay remuneration to employees in an amount not exceeding 10% and not less than 0.01% of the balance, and to directors for an amount not more than 1% of the balance. Employee remuneration may be distributed in stock or cash and directors’ remuneration may be distributed in cash subject to a resolution adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of directors. Employee remuneration may be distributed in stock; remuneration may also be distributed for employees of controlled or affiliated companies that meet the criteria. The Chairman of the Board is authorized to set such criteria.
B. For the three months and six months ended June 30, 2023 and 2022, employees’ compensation (bonus) was accrued at $300, $300, $600 and $600, respectively; directors’ remuneration was accrued at $2,042, $1,975, $4,084 and $3,950, respectively. The aforementioned amounts were recognised in salary expenses.
The employees’ compensation and directors’ remuneration were estimated and accrued based on 0.01% and 0.04% of distributable profit for the six months ended June 30, 2023 and 2022, respectively.
For 2022, the employees’ compensation and directors’ remuneration resolved by the Board of Directors amounted to $2,000 and $8,168, respectively. The differences between the amounts resolved by the Board of Directors and the amounts of $2,000 and $7,900 recognised in the 2022 financial statements had been adjusted in the profit or loss of 2023. As of June 30, 2023, the employees’ compensation and directors’ remuneration had not been distributed.
C. Information about employees’ compensation and directors’ remuneration of the Company as resolved by the Board of Directors is posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.

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(33) Income tax

A. Income tax expense

(a) Components of income tax expense:

e tax ome tax expense Components of income tax expense:
			Threemonths	ended June 30,
			2023			2022
Current tax:
Current tax on profits for the period		$	752,744		$	439,413
Prior period income tax underestimation
(overestimation)			4,703	(		5,324)
Prepaid income tax			193,673			221,932
Tax on undistributed earnings	(		527,096)	(		266,327)
Total current tax			424,024			389,694
Deferred tax:
Origination and reversal of temporary differences	(		64,350)	(		69,844)
Other:
Tax on undistributed earnings			527,096			266,327
Income tax expense		$	886,770		$	586,177
			Six months ended June 30,
			2023			2022
Current tax:
Current tax on profits for the period		$	1,123,354		$	790,533
Prior period income tax underestimation
(overestimation)	(		631)	(		11,334)
Prepaid income tax			344,956			328,984
Tax on undistributed earnings	(		527,096)	(		266,327)
Total current tax			940,583			841,856
Deferred tax:
Origination and reversal of temporary differences	(		21,335)			23,312
Other:
Tax on undistributed earnings			527,096			266,327
Income tax expense		$	1,446,344		$	1,131,495

(b) For the three months and six months ended June 30, 2023 and 2022, the Group had no income tax relating to components of other comprehensive income.

(c) For the three months and six months ended June 30, 2023 and 2022, the Group had no income tax charged/(credited) to equity during the period.
B. The Company’s income tax returns through 2020 have been assessed and approved by the Tax Authority.

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As for the Group’s domestic consolidated subsidiaries, Synergy Intelligent Logistics Corporation, E-Fan Investments Co., Ltd. and Bizwave Tech Co., Ltd., the income tax returns through 2021 have been assessed and approved by the Tax Authority.

As for the Group’s domestic consolidated subsidiaries, Seper Technology Corporation and Bestcom Infotech Corp., the income tax returns through 2020 have been assessed and approved by the Tax Authority.

C. As of June 30, 2023, December 31, 2022 and June 30, 2022, the Group recognised deferred income tax liabilities of $5,669,453, $5,669,453 and $3,936,970, respectively, for the earnings that were assessed to be repatriated by investees.

(34) Earnings per share

Earnings per share
Basic earnings per share Profit attributable to ordinary shareholders of the parent Diluted earnings per share Profit attributable to ordinary shareholders of the parent Assumed conversion of all dilutive potential ordinary shares Employees’ compensation Profit attributable to ordinary shareholders of parent plus assumed conversion of all dilutive potential ordinary shares	Amount after tax 1,698,282 $ 1,698,282 $ - 1,698,282 $	Weighted average number of ordinary shares outstanding (share in thousands) 1,667,947 1,667,947 6 1,667,953	Earnings per share (in dollars) 857
			1.02 $
			1.02 $

~64~

Three	months endedJune30,2022	months endedJune30,2022
Weighted average number of ordinary Earnings Amount shares outstanding per share after tax (share in thousands) (in dollars) 2,377,642 $ 1,667,647 1.43 $ 2,377,642 $ 1,667,647 - 7 2,377,642 $ 1,667,654 1.43 $ Six months endedJune30,2023		Earnings per share (in dollars)
		1.43 $
		1.43 $
Amount after tax 3,429,612 $ 3,429,612 $ - 3,429,612 $	Weighted average number of ordinary shares outstanding (share in thousands) 1,667,947 1,667,947 16 1,667,963	Earnings per share (in dollars)
		2.06 $
		2.06 $

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==> picture [479 x 259] intentionally omitted <==

----- Start of picture text -----

Six months ended June 30, 2022
Weighted average
number of ordinary Earnings
Amount shares outstanding per share
after tax (share in thousands) (in dollars)
Basic earnings per share
Profit attributable to ordinary shareholders
of the parent $ 4,922,600 1,667,947 $ 2.95
Diluted earnings per share
Profit attributable to ordinary shareholders
of the parent $ 4,922,600 1,667,947
Assumed conversion of all dilutive potential
ordinary shares
Employees’ compensation - 18
Profit attributable to ordinary shareholders
of parent plus assumed conversion of all
dilutive potential ordinary shares $ 4,922,600 1,667,965 $ 2.95
----- End of picture text -----

(35) Transactions with non-controlling interests

Acquisition of additional equity interest in a subsidiary

The Group acquired an additional 1.07% shares of Bestcom Infotech Corp. for a cash consideration of $20,944 on March 31, 2022.

The effect of changes in interests in Bestcom Infotech Corp. on the equity attributable to owners of

the parent for the six months ended June 30, 2022 is shown below:

		Six months endedJune30,
		2022
Consideration paid to non-controlling interest	($	20,944)
Decrease in carrying amount of non-controlling interest		23,029
Capital surplus - difference between consideration and carrying
amount of subsidiary acquired	$	2,085

~66~

(36) Changes in liabilities from financing activities

At January 1, 2023 Cash dividends declared Decrease in short-term borrowings Increase in short-term notes and bills payable Decrease in long-term borrowings Payments of lease liabilities Increase in lease liabilities Changes in other non-cash items Increase in guarantee deposits received Decrease in guarantee deposits received Impact of changes in foreign exchange rate At June 30, 2023 At January 1, 2022 Cash dividends declared Increase in short-term borrowings Decrease in short-term notes and bills payable Payments of lease liabilities Increase in lease liabilities Changes in other non-cash items Increase in guarantee deposits received Decrease in guarantee deposits received Impact of changes in foreign exchange rate At June 30, 2022	Short-term Current/ Guarantee Cash dividends Short-term notes and Long-term Non-current deposits payable borrowings billspayable borrowings lease liabilities received - $ 73,314,084 $ 4,860,000 $ 15,900,000 $ 554,220 $ 190,167 $ 5,837,814 - - - - - - 22,481,716) ( - - - - - - 9,370,000 - - - - - - 2,880,000) ( - - - - - - 133,016) ( - - - - - 350,803 - - - - - 85,167) ( - - - - - - 97,211 - - - - - 86,980) ( - - - - 5,899) ( 33,453) ( 5,837,814 $ 50,832,368 $ 14,230,000 $ 13,020,000 $ 680,941 $ 166,945 $ Short-term Current/ Guarantee Cash dividends Short-term notes and Long-term Non-current deposits payable borrowings billspayable borrowings lease liabilities received - $ 53,326,707 $ 12,490,000 $ 1,500,000 $ 446,021 $ 190,368 $ 8,339,735 - - - - - - 8,452,389 - - - - - - 2,470,000) ( - - - - - - - 115,427) ( - - - - - 12,524 - - - - - 29,000) ( - - - - - - 86,985 - - - - - 64,970) ( - - - - 8,505 45,349) ( 8,339,735 $ 61,779,096 $ 10,020,000 $ 1,500,000 $ 322,623 $ 167,034 $	Short-term Current/ Guarantee Cash dividends Short-term notes and Long-term Non-current deposits payable borrowings billspayable borrowings lease liabilities received - $ 73,314,084 $ 4,860,000 $ 15,900,000 $ 554,220 $ 190,167 $ 5,837,814 - - - - - - 22,481,716) ( - - - - - - 9,370,000 - - - - - - 2,880,000) ( - - - - - - 133,016) ( - - - - - 350,803 - - - - - 85,167) ( - - - - - - 97,211 - - - - - 86,980) ( - - - - 5,899) ( 33,453) ( 5,837,814 $ 50,832,368 $ 14,230,000 $ 13,020,000 $ 680,941 $ 166,945 $ Short-term Current/ Guarantee Cash dividends Short-term notes and Long-term Non-current deposits payable borrowings billspayable borrowings lease liabilities received - $ 53,326,707 $ 12,490,000 $ 1,500,000 $ 446,021 $ 190,368 $ 8,339,735 - - - - - - 8,452,389 - - - - - - 2,470,000) ( - - - - - - - 115,427) ( - - - - - 12,524 - - - - - 29,000) ( - - - - - - 86,985 - - - - - 64,970) ( - - - - 8,505 45,349) ( 8,339,735 $ 61,779,096 $ 10,020,000 $ 1,500,000 $ 322,623 $ 167,034 $
		167,034 $

(37) Financing activities with no cash flow effect

Financing activities with no cash flow effect
Consideration received Cash dividends declared but yet to be paid	Six months ended June 30,
	2023 5,837,814 $	2022
		8,339,735 $

~67~

7. RELATED PARTY TRANSACTIONS

(1) Names of related parties and relationship

Names of related parties
Associates:
Synnex (Thailand) Public Company Ltd. and its
Subsidiaries (Synnex Thailand)
Synnex FPT Joint Stock Company and its
Subsidiaries (Synnex FPT)
Asgard System, Inc.
Other related parties:
Mitac Incorporated
Mitac Information Technology Corporation
Mitac International Corporation
Mitac Digital Technology Corporation
Mitac Computing Technology Corporation
Getac Holdings Corporation and its Subsidiaries
Lien Hwa Industrial Holdings Corporation
Linde Lienhwa Industrial Gases Co., Ltd.
UPC Technology Corporation
Mitac Communication Co., Ltd.
Shunda Computer Factory Co., Ltd.
Jetwell Computer Co., Ltd.

Relationship with the Group

King’s Eye’s investee accounted for using
equity method
King’s Eye’s investee accounted for using
equity method
Indirect investee of Bestcom Infotech Corp.
The Company’s chairperson is the related
party’s chairperson
The Company’s chairperson is the related
party’s director
The Company’s chairperson is the related
party’s chairperson
The Company’s chairperson is the related
party’s director
The Company’s chairperson is the related
party’s director
The Company’s chairperson is the related
party’s director
The Company’s chairperson is the related
party’s chairperson
The Company’s chairperson is the related
party’s director
The Company’s chairperson is the related
party’s chairperson
The related party’s director is the second-degree
relative of the Company’s chairperson
Indirect wholly-owned subsidiary of Mitac
International Corporation
The Company’s subsidiary, Bestcom Infotech

~68~

Names of related parties Relationship with the Group

Corp., is the related party’s director Zong Yi Information Co., Ltd. Wholly-owned subsidiary of Jetwell Computer Co., Ltd. Inforcom Technology Inc. The Company’s subsidiary, Bestcom Infotech Corp., is the related party’s director Din Yen Technology Inc. 99.97%-owned subsidiary of Inforcom Technology Inc. Udar Digital Inc. 96.38%-owned subsidiary of Inforcom Technology Inc. Digitimes Inc. The Company is the related party’s director Lien Hwa Milling Corporation The Company’s chairperson is the related party’s director PT. Mitra Integrasi Informatika (MII) Subsidiary’s other related party PT. Metrodata Electronics, Tbk (MTDL) SMI’s director PT. Soltius Indonesia (SI) Subsidiary’s other related party Packet System Indonesia (PSI) Subsidiary’s other related party PT. Sinergi Transformasi Digital (STD) Subsidiary’s other related party PT. Cacafly Metrodata Indonesia (CMI) Subsidiary’s other related party PT. Aneka Teknologi Utama (ATU) Subsidiary’s other related party TD Synnex Corporation (SYN) The Company’s chairperson is the related party’s director Concentrix Corporation (CNCX) The Company’s director is the related party’s director

(2) Significant related party transactions and balances

A. Operating revenue

nificant related party transactions and balances Operating revenue
Sales of goods: －Associates －Other related parties	Threemonths ended June 30,
	2023 2,666 $ 1,600,755 1,603,421 $	2022
		21,204 $ 448,059
		469,263 $

~69~

		Six months ended	Six months ended	June30,
		2023		2022
Sales of goods:
－Associates	$	19,722	$	28,115
－Other related parties		3,022,847		1,055,008
	$	3,042,569	$	1,083,123

Goods are sold based on the price lists in force and terms that would be available to third parties. The Group’s collection term for related parties is within credit term of advance sales receipts or 30~120 days of the date of billing statement. The collection term for third parties is within credit term of advance sales receipts or 14~150 days of the date of billing statement.

B. Receivables from related parties

June 30, 2023 Accounts receivable: －Associates 1,141 $ －Other related parties 672,187 673,328 $	December31,2022 June30,2022 43,687 $ 14,980 $ 455,804 400,768 499,491 $ 415,748 $

The receivables from related parties arise mainly from sales of goods.

C. Purchases of goods

Purchases of goods
Purchases of goods: －Other related parties Purchases of goods: `－`Other related parties	Three months ended June 30,
	2023 2022 37,111 $ 30,235 $ 2023 2022 90,118 $ 56,550 $ Six months ended June 30,	2022
		30,235 $
		56,550 $

Goods are purchased from associates on normal commercial terms and conditions. The Group’s payment term for related parties is within 30~60 days of the date of billing statement. The payment term for third parties is within 25~75 days of the date of billing.

D. Payables to related parties

Accounts payable: －Other related parties	June 30,2023 7,646 $	December31,2022 June 30,2022 20,839 $ 16,819 $

The payables to related parties arise mainly from purchase transactions.

~70~

E. Other transactions

The details of other receivables, other payables and dividend income that the Group provides to related parties are as follows:

related parties are as follows:
Other receivables: Associates Other related parties Other payables: Other related parties Other income: Associates Other related parties Other income: Associates Other related parties	June30,2023 - $ 188,424 188,424 $ June30,2023 327 $	December31,2022 June30,2022 169 $ - $ - 105,375 169 $ 105,375 $ December31,2022 June 30, 2022 4,797 $ 217 $ 2023 2022 36 $ 31 $ 275,405 179,307 275,441 $ 179,338 $ 2023 2022 36 $ 31 $ 417,119 179,307 417,155 $ 179,338 $ Three months endedJune30, Six months endedJune30,	June30,2022
			- $ 105,375
			105,375 $
			June 30, 2022
			217 $
			31 $ 179,307
			179,338 $

(3) Key management compensation

Key management compensation
Short-term employee benefits Post-employment benefits (Note) Total Short-term employee benefits Post-employment benefits (Note) Total	Threemonths ended June 30,
	2023 2022 31,930 $ 30,103 $ 1,331 1,210 33,261 $ 31,313 $ Six months ended June 30,	2022
		30,103 $ 1,210
		31,313 $
	2023 63,860 $ 2,662 66,522 $	2022
		60,207 $ 2,420
		62,627 $

Note: Benefits are provisions that are not actually distributed.

~71~

8. PLEDGED ASSETS

The Group’s assets pledged as collateral are as follows:

Book value

==> picture [507 x 122] intentionally omitted <==

----- Start of picture text -----

Pledged asset June 30, 2023 December 31, 2022 June 30, 2022 Purpose
Current financial assets at
amortised cost:
Pledged time deposits $ - $ 5,634 $ - Guarantees for performance bond
Non-current financial
assets at amortised cost:
Pledged time deposits 804,707 866,178 1,499,728 Guarantees for purchases
Accounts receivable 1,570,792 1,424,405 1,385,447 Pledged for short-term borrowings (Note)
Inventories 1,570,781 1,455,615 1,412,453 Pledged for short-term borrowings (Note)
$ 3,946,280 $ 3,751,832 $ 4,297,628
----- End of picture text -----

Note: As of June 30, 2023, December 31, 2022 and June 30, 2022, the actual drawdown amounts were $1,510,806, $0, and $757,994, respectively.

9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNISED CONTRACT

COMMITMENTS

(1) Contingencies

On November 13, 2017, Unisplendour Digital (Suzhou) Group Co. Ltd. (Unisplendour Digital) filed a sales dispute against Synnex Distributions (China) Ltd. in Suzhou Xiangcheng People’s Court in China. In the complaint, Unisplendour Digital claimed the goods it received were not the subject matter of the contract and requested for a refund of the payment. On January 22, 2018, the Court dismissed the complaint on the ground that the law enforcement has initiated an investigation. In August 2020, Unisplendour Digital refiled the complaint to claim for compensation of RMB 28,926 thousand, RMB 17,401 thousand and RMB 5,593 thousand and a default fine for breach of contract on the ground that the law enforcement has cancelled the investigation. The Company lost the abovementioned case based on the judgement of final instance by the Suzhou Xiangcheng People’s Court in China. Therefore, the Group has fully paid the related compensations and default fine in May 2022 and filed a motion for retrial in August 2022.

(2) Commitments

A. As of June 30, 2023, December 31, 2022 and June 30, 2022, the Group issued promissory notes to guarantee the suppliers’ credit limit amounting to $2,250,256, $4,199,856 and $8,035,346, respectively, for inventory purchases.
B. Capital expenditure contracted for at the balance sheet date but not yet incurred is as follows:

June 30, 2023 December 31, 2022 June 30, 2022 Property, plant and equipment $ 4,784,412 $ 2,506,080 $ 2,516,402

June 30, 2023: It refers to the contract commitments of the Group to acquire the property located in Nangang Dist., Taipei City and to build the second stage of the logistics center in Sydney and the logistics center in Melbourne.

~72~

December 31, 2022 and June 30, 2022: It refers to the contract commitments of the Group to acquire the property located in Nangang Dist., Taipei City and to build the second stage of the logistics center in Sydney.

10. SIGNIFICANT DISASTER LOSS

None.

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

None.

12. OTHERS

(1) Capital management

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt. The Group monitors capital on the basis of the net borrowing ratio. This ratio is calculated as net borrowings divided by shareholders’ equity. Net borrowings are calculated as all amounts of short-term borrowings, short-term notes and bills payable, and longterm borrowings less all amounts of cash and cash equivalents, financial products at fair value through profit or loss, and time deposits maturing over three months as shown in the consolidated balance sheet. Shareholders’ equity is calculated as total equity as shown in the consolidated balance sheet.

The net borrowing ratios as of June 30, 2023, December 31, 2022 and June 30, 2022 were 86%, 106% and 106%, respectively.

(2) Financial instruments

A. Financial instruments by category

Please refer to the consolidated balance sheets and related information in Note 6 for the Group’s financial assets (cash and cash equivalents, current financial assets at fair value through profit or loss, current financial assets at fair value through other comprehensive income, current financial assets at amortised cost, notes receivable, accounts receivable (including related parties), other receivables, non–current financial assets at fair value through other comprehensive income, non– current financial assets at amortised cost, other non–current assets-refundable deposits, other non–current assets-long-term notes and overdue receivables and other non–current assets-longterm lease receivables) and financial liabilities (short–term borrowings, short–term notes and bills payable, current financial liabilities at fair value through profit or loss, notes payable, accounts payable, other payables, other current liabilities-refund liability, long–term borrowings,

~73~

other non–current liabilities-guarantee deposits received, lease liabilities (current and non– current)).

B. Financial risk management policies
(a) The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk.
(b) Risk management is carried out by a central treasury department (Group treasury) under policies approved by the Board of Directors. Group treasury identifies, evaluates, and hedges financial risks in close co-operation with the Group’s operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk, interest rate risk, credit risk, use of derivative and non-derivative financial instruments, and investment of excess liquidity.
C. Significant financial risks and degrees of financial risks
(a) Market risk

Foreign exchange risk

i. The Group operates internationally and is exposed to foreign exchange risk arising from the transactions of the Company and its subsidiaries used in various functional currency, primarily with respect to the USD and RMB. Foreign exchange risk arises from future commercial transactions and recognised assets and liabilities.
ii. Management has set up a policy to require group companies to manage their foreign exchange risk against their functional currency. The companies are required to hedge their entire foreign exchange risk exposure with the Group treasury.
iii. The Group hedges foreign exchange risk by using foreign exchange forward contracts. However, these contracts are not accounted for under hedge accounting. The contracts are recorded as financial assets or liabilities at fair value through profit or loss. Please refer to Note 6(2).
iv. The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: NTD; other certain subsidiaries’ functional currency: RMB, USD and AUD). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

~74~

	June30,2023
Foreign currency amount (in thousands) 145,174 93,956 7,921 26,974 369,064 17,083 1,542 425,209 5,066 17,366,635 1,518,523 1,144,083,354 122,741 213,369 7,830 2,652 2,394 23,520 284,838 65,285 88,794 42,154	Exchange rate 31.19 7.84 1.51 0.61 1.08 14,925.37 1.64 0.93 0.66 0.380175 0.028058 0.000042 31.19 7.84 1.51 7.27 0.66 14,925.37 1.08 0.23 0.03 2,052.13	Book value (NTD)
		4,527,977 $ 2,932,742 $ 247,056 513,205 1,583,949 532,819 48,095 1,691,814 104,286 6,602,359 $ 1,328,904 1,498,726 3,828,292 $ 6,660,098 244,218 82,716 49,281 733,589 1,222,468 65,285 88,794 180,018

~75~

Foreign currency
amount
(in thousands)
Exchange rate
(Foreign currency: functional currency)
Financial assets
Monetary items
USD:NTD
147,740
30.76
USD:HKD
48,357
7.80
USD:AUD
13,948
1.47
NZD:USD
20,468
0.63
RMB:HKD
1,096,128
1.12
USD:IDR
24,865
15,625.00
HKD:RMB
359,702
0.89
AUD:USD
11,527
0.68
Non-monetary items
INR:NTD
15,830,035
0.371673
THB:USD
1,622,119
0.028927
VND:USD
1,245,029,252
0.000042
Financial liabilities
Monetary items
USD:NTD
125,172
30.76

USD:HKD
194,088

7.80
USD:AUD
14,361
1.47
USD:RMB
2,808
6.97
USD:IDR
24,518
15,625.00
RMB:HKD
707,806
1.12
NTD:RMB
152,451
0.23
RMB:IDR
14,761
2,241.01
December31,2022

Book value
(NTD)

4,544,482
$ 1,487,426
429,040
396,645
4,835,781
759,311

1,419,018

241,108
5,883,598
$ 1,443,353

1,608,478

3,850,291
$ 5,970,006
441,744
86,374
754,174
3,122,623
152,451
65,365

~76~

Foreign currency amount (in thousands) (Foreign currency: functional currency) Financial assets Monetary items USD:NTD 157,129 USD:HKD 848,187 USD:AUD 12,838 AUD:NTD 4,660 NZD:USD 13,905 RMB:HKD 961,587 USD:IDR 16,289 HKD:RMB 298,862 AUD:USD 5,659 Non-monetary items INR:USD 15,279,530 THB:USD 1,524,433 VND:USD 1,117,461,316 Financial liabilities Monetary items USD:NTD 143,548 USD:HKD 370,770 USD:AUD 13,916 USD:IDR 22,916 RMB:HKD 683,521 NTD:RMB 65,288 RMB:IDR 52,932	Exchange rate 29.77 7.85 1.45 20.50 0.62 1.17 14,925.37 0.86 0.69 0.012673 0.028345 0.000043 29.77 7.85 1.45 14,925.37 1.17 0.23 2,223.12 June30,2022	Book value (NTD)
		4,677,730 $ 25,250,527 382,187 95,514 256,650 4,263,959 484,924 1,133,725 116,243 5,764,588 $ 1,286,364 1,430,473 4,273,424 $ 11,037,823 414,279 682,209 3,030,933 65,288 234,712

v. For the total exchange gain (loss), including realized and unrealized, arising from significant foreign exchange variation on the monetary items held by the Group for the three months and six months ended June 30, 2023 and 2022, please refer to Note 6(29).

vi. Analysis of foreign currency market risk arising from significant foreign exchange variation:

~77~

Effect on other
Degree of
Effect on profit comprehensive
variation
or loss
income
(Foreign currency: functional currency)
Financial assets
Monetary items
USD:NTD
1%
45,280
$ -
$ USD:HKD
1%
29,327
-
USD:AUD
1%
2,471
-
NZD:USD
1%
5,132
-
RMB:HKD
1%
15,839
-
USD:IDR
1%
5,328
-
USD:NZD
1%
481
-
HKD:RMB
1%
16,918
-

AUD:USD
1%
1,043
-
Financial liabilities
Monetary items
USD:NTD
1%
38,283)
($ -
$ USD:HKD
1%
66,601)
(
-
USD:AUD
1%
2,442)
(
-
USD:RMB
1%
827)
(
-
AUD:USD
1%
493)
(
-
USD:IDR
1%
7,336)
(
-
RMB:HKD
1%
12,225)
(
-
NTD:RMB
1%
653)
(
-
NTD:USD
1%
888)
(
-
RMB:IDR
1%
1,800)
(
-
Six months ended June 30,2023
Sensitivity analysis

-
$ -
-
-
-
-
-
-

-
-
$ -
-
-
-
-
-
-
-
-

~78~

Effect on other Degree of Effect on profit comprehensive variation or loss income (Foreign currency: functional currency) Financial assets Monetary items USD:NTD 1% 46,777 $ - $ USD:HKD 1% 252,505 - USD:AUD 1% 3,822 - AUD:NTD 1% 955 - NZD:USD 1% 2,567 - RMB:HKD 1% 42,640 - USD:IDR 1% 4,849 - HKD:RMB 1% 11,337 - AUD:USD 1% 1,162 - Financial liabilities Monetary items USD:NTD 1% 42,734) ($ - $ USD:HKD 1% 110,378) ( - USD:AUD 1% 4,143) ( - USD:IDR 1% 6,822) ( - RMB:HKD 1% 30,309) ( - NTD:RMB 1% 653) ( - RMB:IDR 1% 2,347) ( - Six months ended June 30,2022 Sensitivity analysis	Six months ended June 30,2022	Six months ended June 30,2022
	Sensitivity analysis
		Effect on other comprehensive income
		- $ - - - - - - - - - $ - - - - - -

Price risk

i. The Group’s equity instruments, which are exposed to price risk, are the held financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. To manage the price risk arising from investments in equity instruments, the Group diversifies its portfolio in accordance with the limits set by the Group.
ii. The Group primarily invests in equity instruments issued by domestic and foreign companies. The prices of equity instruments would be affected by the uncertainty of the future value of underlying investments. If the prices of these equity instruments had increased/decreased by 1% with all other variables held constant, post-tax profit for the six months ended June 30, 2023 and 2022 would have increased/decreased by $2,581 and $7,903, respectively, as a result of gains/losses on equity instruments at fair value through profit or loss. Other components of equity would have increased/decreased by $263,940 and $160,716, respectively, as a result of gains/losses from equity instruments at fair value through other comprehensive income.

~79~

Cash flow and fair value interest rate risk

i. The Group’s interest rate risk arises mainly from short-term borrowings with variable rates, which expose the Group to cash flow interest rate risk. During for the six months ended June 30, 2023 and 2022, the Group’s borrowings at variable rate were mainly denominated in NTD, USD, and AUD.
ii. The Group’s borrowings are measured at amortised cost. The borrowings are periodically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates.
iii. If the borrowing interest rates had increased/decreased by 0.25% with all other variables held constant, interest expense for the six months ended June 30, 2023 and 2022 would have decreased/increased by $104,675 and $90,094, respectively. The main factor is the changes in interest expense resulting from floating-rate borrowings.
(b) Credit risk
i. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms.
ii. The Group manages their credit risk taking into consideration the entire group’s concern. According to the Group’s credit policy, the Group is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings. The utilisation of credit limits is regularly monitored.
iii. If the contract payments were past due over 30 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition after taking into consideration the historical experiences.
iv. In accordance with historical collections and customers’ credit rating levels, the default occurs when the contract payments are past due over certain periods classified based on the credit rating of customers.
v. The Group classifies customers’ accounts receivable and lease receivables in accordance with credit rating of customer. The Group applies the modified approach using loss rate method to estimate expected credit loss.
vi. The Group will continue executing the recourse procedures to secure their rights on those defaulted financial assets. The Group wrote-off the financial assets, which cannot be reasonably expected to be recovered, after initiating recourse procedures. However, the Group will continue executing the recourse procedures to secure their rights.

~80~

vii. The Group used the forecastability to adjust historical and timely information to assess the default possibility of notes receivable (including related parties), accounts receivable (including related parties), overdue receivables, and lease receivables. As of June 30, 2023, December 31, 2022 and June 30, 2022, the assessment is as follows:

		Group				Individual	provision	provision
		provision		GroupA		GroupB		Group C		GroupD		Total
At June 30, 2023
Expected loss rate	0.2%-0.4%			15%		50%		75%		100%
Total book value	$	74,041,409	$	1,550,280	$	472,806	$	170,040	$	1,856,904	$	78,091,439
Loss allowance	($	216,189)	($	232,542)	($	236,403)	($	127,530)	($	1,856,904)	($	2,669,568)
		Group				Individual	provision
		provision		GroupA		GroupB		Group C		GroupD		Total
At December 31, 2022
Expected loss rate	0.2%-0.3%			15%		50%		75%		100%
Total book value	$	79,383,464	$	1,474,604	$	293,201	$	196,516	$	1,857,845	$	83,205,630
Loss allowance	($	214,374)	($	221,190)	($	146,601)	($	147,387)	($	1,857,845)	($	2,587,397)
		Group				Individual	provision
		provision		GroupA		Group B		Group C		GroupD		Total
At June 30, 2022
Expected loss rate	0.03%-0.3%			15%		50%		75%		100%
Total book value	$	76,677,837	$	1,354,442	$	281,085	$	179,717	$	1,792,421	$	80,285,502
Loss allowance	($	157,488)	($	203,245)	($	140,543)	($	134,788)	($	1,792,421)	($	2,428,485)

viii. Movements in relation to the Group applying the modified approach to provide loss allowance for notes receivable, accounts receivable (including related parties), overdue receivables, and lease receivables are as follows:

Notes Accounts Overdue receivable receivable receivables Total At January 1 20,744 $ 193,630 $ 2,373,023 $ 2,587,397 $ Provision for (reversal of) impairment loss 7,165 3,408) ( 142,143 145,900 Write-offs - - 45) ( 45) ( Effect of exchange rate changes 698) ( 1,244) ( 61,742) ( 63,684) ( At June 30 27,211 $ 188,978 $ 2,453,379 $ 2,669,568 $ 2023 Notes Accounts Overdue receivable receivable receivables Total At January 1 15,997 $ 187,106 $ 2,202,041 $ 2,405,144 $ Provision for (reversal of) impairment loss 1,625) ( 6,034 22,608 27,017 Write-offs - 55,169) ( 4,724) ( 59,893) ( Effect of exchange rate changes 367 4,778 51,072 56,217 At June 30 14,739 $ 142,749 $ 2,270,997 $ 2,428,485 $ 2022		2023
			Total
			2,428,485 $

~81~

(c) Liquidity risk

i. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs.
ii. Surplus cash held by the operating entities over and above balance required for working capital management is transferred to the Group treasury. Group treasury invests surplus cash in interest-bearing demand deposits, time deposits, money market deposits, and marketable securities, choosing instruments with appropriate maturities or sufficient liquidity to provide sufficient head-room as determined by the above-mentioned forecasts.
iii. The Group’s derivative and non-derivative financial liabilities are classified into relevant maturity groups based on the remaining period from the balance sheet date to the contractual maturity date. Except for those maturing within a year whose contractual undiscounted cash flows approximate the amounts presented in the balance sheet, the remaining contractual undiscounted cash flows of non-derivative financial liabilities are disclosed in the table below:

disclosed in the table below:
June 30, 2023 Non-derivative financial liabilities: Lease liabilities (current/non-current) Guarantee deposits received Long-term borrowings December 31, 2022 Non-derivative financial liabilities: Lease liabilities (current/non-current) Guarantee deposits received Long-term borrowings June 30, 2022 Non-derivative financial liabilities: Lease liabilities (current/non-current) Guarantee deposits received Long-term borrowings June 30, 2023：None December 31, 2022 Derivative financial liabilities: Forward exchange contracts June 30, 2022 Derivative financial liabilities: Forward exchange contracts	Less than 1year 220,915 $ - 35,446 Less than 1year 185,810 $ - 54,906 Less than 1year 205,994 $ - 22,092 Less than 1year 4,484 $ Less than 1year 577 $	Over 1year 534,700 $ 166,945 13,036,359 Over 1year 426,999 $ 190,167 15,931,550 Over 1 year 118,746 $ 167,034 1,533,229 Over 1year - $ Over 1year - $	Total
			755,615 $ 166,945 13,071,805 Total 612,809 $ 190,167 15,986,456 Total
			324,740 $ 167,034 1,555,321 Total
			4,484 $ Total
			577 $

~82~

iv. The Group does not expect the timing of occurrence of the cash flows estimated through the maturity date analysis will be significantly earlier, nor expect the actual cash flow amount will be significantly different.

(3) Fair value information

A. The different levels in which the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. The fair value of the Group’s investment in listed stocks is included in Level 1.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. The fair value of the Group’s investment in unlisted stocks and derivative instruments is included in Level 2.
Level 3: Unobservable inputs for the asset or liability. The fair value of the Group’s investment in equity instruments and private equity fund investment without active market is included in Level 3.
B. Fair value information of investment property at cost is provided in Note 6(13).
C. Financial instruments not measured at fair value The carrying amounts of the Group’s financial instruments not measured at fair value (including cash and cash equivalents, notes receivable, accounts receivable (including related parties), other receivables, current financial assets at amortised cost, non–current financial assets at amortised cost, other non–current assets-refundable deposits, other non–current assets-long-term notes and overdue receivables, other non–current assets-long-term lease receivables, short–term borrowings, short–term notes and bills payable, notes payable, accounts payable, other payables, other current liabilities–refund liability, long–term borrowings, and other non–current liabilitiesguarantee deposits received) are approximate to their fair values.
D. The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities is as follows:
(a) The related information of natures of the assets and liabilities is as follows:

~83~

June30,2023 Assets: Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Private equity fund Forward exchange contracts Current financial assets at fair value through other comprehensive income Equity securities Non-current financial assets at fair value through other comprehensive income Equity securities December31,2022 Assets: Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Current financial assets at fair value through other comprehensive income Equity securities Non-current financial assets at fair value through other comprehensive income Equity securities Liabilities: Recurring fair value measurements Financial liabilities at fair value through profit or loss Forward exchange contracts	Level 1 215,706 $ - - 20,247,177 1,267,645 21,730,528 $ Level 1 181,682 $ 25,768,699 1,106,876 27,057,257 $ - $	Level 2 - $ - 15,766 - 128,960 144,726 $ Level 2 - $ - 108,598 108,598 $ 4,484 $	Level3 - $ 26,605 - - 4,750,266 4,776,871 $ Level3 - $ - 4,467,763 4,467,763 $ - $	Total
				215,706 $ 26,605 15,766 20,247,177 6,146,871
				26,652,125 $
				Total
				181,682 $ 25,768,699 5,683,237
				31,633,618 $
				4,484 $

~84~

June30,2022 Assets: Recurring fair value measurements Financial assets at fair value through profit or loss Equity securities Financial products Forward exchange contracts Current financial assets at fair value through other comprehensive income Equity securities Non-current financial assets at fair value through other comprehensive income Equity securities Liabilities: Recurring fair value measurements Financial liabilities at fair value through profit or loss Forward exchange contracts	Level 1 189,966 $ - - 10,468,198 1,228,815 11,886,979 $ - $	Level 2 - $ 599,506 863 - 160,958 761,327 $ 577 $	Level3 - $ - - - 4,213,662 4,213,662 $ - $	Total
				189,966 $ 599,506 863 10,468,198 5,603,435
				16,861,968 $
				577 $

(b) The methods and assumptions the Group used to measure fair value are as follows:
i. For the instruments the Group used market quoted prices as their fair values (that is, Level 1), listed shares are measured at closing price at the balance sheet date.
ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques or by reference to counterparty quotes. The fair value of financial instruments measured by using valuation techniques can be referred to current fair value of instruments with similar terms and characteristics in substance, discounted cash flow method, or other valuation methods, including calculation by applying model using market information available at the consolidated balance sheet date.
iii. When assessing non-standard and low-complexity financial instruments, the Group adopts valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market.

~85~

iv. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs, such as model risk or liquidity risk and etc. In accordance with the Group’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments in the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions.
v. Forward exchange contracts are usually valued based on the current forward exchange rate.
vi. The Group takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Group’s credit quality.
E. For the six months ended June 30, 2023 and 2022, there was no transfer between Level 1 and Level 2.
F. The following chart is the movement of Level 3 for the six months ended June 30, 2023 and 2022:

			2023		2022
			Non-derivative		Non-derivative
		equityinstrument		equity instrument
At January 1	$		4,467,763	$	4,790,889
Gains and losses recognised in other comprehensive income
Recorded as unrealised (losses) gains on valuation of
investments in equity instruments measured at fair value
through other comprehensive income			282,168	(	581,923)
Acquired in the period			27,531		-
Effect of exchange rate changes	(		591)		4,696
At June 30	$		4,776,871	$	4,213,662

G. For the six months ended June 30, 2023 and 2022, there was no transfer into or out from Level 3.
H. Financial quality management segment is in charge of valuation procedures for fair value measurements being categorised within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable, in line with other resources, and represented as the exercisable price, frequently calibrating valuation model, performing back-testing, updating inputs used to the valuation model, and making any other necessary adjustments to the fair value.

~86~

I. The following is the quantitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:

Non-derivative equity instrument: Unlisted shares Unlisted shares Private equity fund investment Total Non-derivative equity instrument: Unlisted shares Unlisted shares Total Non-derivative equity instrument: Unlisted shares Unlisted shares Total	Fair value at Valuation Significant Range Relationship of June30,2023 technique unobservable input (weighted average) inputs to fairvalue 145,254 $ Market comparable companies Discount for lack of marketability 0.7 The higher the discount for lack of marketability, the lower the fair value 4,605,012 Net asset value Not applicable - Not applicable 26,605 Net asset value Not applicable - Not applicable 4,776,871 $ Fair value at Valuation Significant Range Relationship of December31,2022 technique unobservable input (weighted average) inputs to fair value 99,749 $ Market comparable companies Discount for lack of marketability 0.7 The higher the discount for lack of marketability, the lower the fair value 4,368,014 Net asset value Not applicable - Not applicable 4,467,763 $ Fair value at Valuation Significant Range Relationship of June30,2022 technique unobservable input (weighted average) inputs to fairvalue 114,927 $ Market comparable companies Discount for lack of marketability 0.7 The higher the discount for lack of marketability, the lower the fair value 4,098,735 Net asset value Not applicable - Not applicable 4,213,662 $	Relationship of inputs to fairvalue

J. The Group has carefully assessed the valuation models and assumptions used to measure fair value. However, using different valuation models or assumptions may result in different measurement. The following is the effect of profit or loss or of other comprehensive income from financial assets and liabilities categorized within Level 3 if the inputs to valuation models have changed:

~87~

==> picture [464 x 416] intentionally omitted <==

----- Start of picture text -----

June 30, 2023
Recognised in other
Recognised in profit or loss comprehensive income
Favourable Unfavourable Favourable Unfavourable
Input Change change change change change
Financial assets
Equity instrument Discount for lack of
marketability ± 10% $ - $ - $ 14,525 ($ 14,525)
Equity instrument Net asset value ± 1% $ - $ - $ 46,316 ($ 46,316)
December 31, 2022
Recognised in other
Recognised in profit or loss comprehensive income
Favourable Unfavourable Favourable Unfavourable
Input Change change change change change
Financial assets
Equity instrument Discount for lack of
marketability ± 10% $ - $ - $ 9,978 ($ 9,978)
Equity instrument Net asset value ± 1% $ - $ - $ 43,680 ($ 43,680)
June 30, 2022
Recognised in other
Recognised in profit or loss comprehensive income
Favourable Unfavourable Favourable Unfavourable
Input Change change change change change
Financial assets
Equity instrument Discount for lack of
marketability ± 10% $ - $ - $ 11,493 ($ 11,493)
Equity instrument Net asset value ± 1% $ - $ - $ 40,987 ($ 40,987)
----- End of picture text -----

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

A. Loans to others: Please refer to table 1.
B. Provision of endorsements and guarantees to others: Please refer to table 2.
C. Holding of marketable securities at the end of the period (not including subsidiaries, associates, and joint ventures): Please refer to table 3.
D. Acquisition or sale of the same security with the accumulated cost exceeding $300 million or 20% of the Company’s paid-in capital: None.
E. Acquisition of real estate reaching $300 million or 20% of paid-in capital or more: Please refer to table 4.
F. Disposal of real estate reaching $300 million or 20% of paid-in capital or more: Please refer to table 5.
G. Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more: Please refer to table 6.

~88~

H. Receivables from related parties reaching $100 million or 20% of paid-in capital or more: Please refer to table 7.
I. Trading in derivative instruments undertaken during the reporting periods: Please refer to Note 6(2).
J. Significant inter-company transactions during the reporting periods: Please refer to table 8.

(2) Information on investees

Names, locations, and other information of investee companies (not including investees in Mainland China): Please refer to table 9.

(3) Information on investments in Mainland China
A. Basic information: Please refer to table 10.
B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: None.

(4) Major shareholders information

Major shareholders information: Please refer to table 11.

14. SEGMENT INFORMATION

(1) General information

The Group operates in the distribution industry and is primarily engaged in the sale of 3C and semiconductor products. Given the characteristics of the industry the Group operates in, the Board of Directors and management team set up operating strategies and allocate resources based on the operating performance of IT/Telecom business and semiconductor business.

(2) Measurement of segment information

The chief operating decision-maker of the Group evaluates the performance of the operating segments based on the operating profit (loss). This measurement basis includes operating revenue achievement percentage, gross profit achievement percentage, operating income achievement percentage, etc. The chief operating decision-maker reviews the conditions of overspending or underspending monthly, so as to assess the rationality of resources depletion.

(3) Segment information

The segment information provided to the chief operating decision-maker for the reportable segments is as follows:

Six months ended June 30, 2023

Revenue from external customers Inter-segment revenue Segment revenue Segment profit	IT/Telecom business 115,625,281 $ 12,192,179 127,817,460 $ 2,904,700 $	Semiconductor business Reconciliation 67,924,258 $ - $ 6,508,708 18,700,887) ( 74,432,966 $ 18,700,887) ($ 1,188,066 $ - $	Total
			183,549,539 $ -
			183,549,539 $
			4,092,766 $

~89~

Six months ended June 30, 2022

Revenue from external customers Inter-segment revenue Segment revenue Segment profit	IT/Telecom business 137,027,784 $ 13,628,463 150,656,247 $ 3,122,094 $	Semiconductor business Reconciliation 67,190,806 $ - $ 4,834,977 18,463,440) ( 72,025,783 $ 18,463,440) ($ 1,159,415 $ - $	Total 204,218,590 $ - 204,218,590 $ 4,281,509 $

(4) Reconciliation for segment income (loss)

A. Sales between segments are carried out at arm’s length. The revenue from external customers reported to the chief operating decision-maker is measured in a manner consistent with that in the statement of comprehensive income. A reconciliation of reportable segment (loss) income and the income/(loss) before tax from continuing operations is provided as follows:

Reportable segment profit Total non-operating income and expenses Income before tax	Six months ended June 30,	Six months ended June 30,
	2023 4,092,766 $ 998,012 5,090,778 $	2022
		4,281,509 $ 1,991,965
		6,273,474 $

B. The amounts provided to the chief operating decision-maker with respect to total assets are measured in a manner consistent with those in the balance sheet, and the Group’s reportable segment assets equalled to total assets, and thus the reconciliation is not required.

~90~

Table 1

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Loans to others

Six months ended June 30, 2023

Expressed in thousands of NTD (Except as otherwise indicated)

Maximum outstanding balance during the six months General Is a ended June 30, Balance at ledger related 2023 June No. Creditor Borrower account party （Note 9） 30,2023	Actual amount drawndown	Interest rate	Nature of loan	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a single party	Ceiling on total loans granted 25,669,432 $ 25,669,432 $ 115,628,470 115,628,470 115,628,470 115,628,470 115,628,470 115,628,470 115,628,470 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446	Footnote
							Item	Value
0 Synnex Technology International Corporation Seper Technology Corporation Other receivables Y 1,000,000 $ 1,000,000 $ 0 Synnex Technology International Corporation Synnex Global Ltd. Other receivables Y 3,119,000 3,119,000 1 Synnex Global Ltd. Synnex Australia Pty. Ltd. Other receivables Y 2,064,800 2,064,800 1 Synnex Global Ltd. Synnex New Zealand Ltd. Other receivables Y 876,870 853,380 1 Synnex Global Ltd. Synnex China Holdings Ltd. Other receivables Y 3,150,190 3,150,190 1 Synnex Global Ltd. Syntech Asia Ltd. Other receivables Y 28,071,000 28,071,000 1 Synnex Global Ltd. Leveltech Ltd. Other receivables Y 1,559,500 1,559,500 1 Synnex Global Ltd. Synnex Technology International (HK) Ltd. Other receivables Y 12,476,000 12,476,000 1 Synnex Global Ltd. Synnex Technology International Corporation Other receivables Y 9,357,000 9,357,000 2 Synnex Investments (China) Ltd. Synnex (Jinan) Ltd. Other receivables Y 253,228 244,439 2 Synnex Investments (China) Ltd. Synnex (Nanchang) Ltd. Other receivables Y 231,015 222,997 2 Synnex Investments (China) Ltd. Synnex (Harbing) Ltd. Other receivables Y 302,097 291,611 2 Synnex Investments (China) Ltd. Synnex(Changsha) Ltd. Other receivables Y 231,015 222,997 2 Synnex Investments (China) Ltd. Synnex (Beijing) Ltd. Other receivables Y 590,866 570,357 2 Synnex Investments (China) Ltd. Synnex Distributions (China) Ltd. Other receivables Y 7,996,680 7,719,120 2 Synnex Investments (China) Ltd. Synnex (Hefei) Ltd. Other receivables Y 153,270 147,950 2 Synnex Investments (China) Ltd. Synnex (Tianjin) Ltd. Other receivables Y 28,877 27,875 2 Synnex Investments (China) Ltd. Synnex (Xiamen) Ltd. Other receivables Y 42,205 40,740 2 Synnex Investments (China) Ltd. Synnex (ZhenZhou) Ltd. Other receivables Y 35,541 34,307	- $ - - 502,546 3,075,742 18,652,275 233,987 828,188 2,435,939 170,249 222,997 282,391 207,559 489,735 3,859,560 147,092 26,803 38,596 33,021	1.75%~1.82% - - - - - - - - 1.65% 1.65% 1.65% 1.65% 1.65% 1.65% 1.65% 1.65% 1.65% 1.65%	(Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1)	- $ - - - - - - - - - - - - - - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- $ - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - -	- $ - - - - - - - - - - - - - - - - - -	25,669,432 $ 25,669,432 $ 80,939,929 80,939,929 80,939,929 80,939,929 80,939,929 80,939,929 80,939,929 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446 13,894,446		(Note 2) (Note 2) (Note 3) (Note 3) (Note 3) (Note 3) (Note 3) (Note 3) (Note 3) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4) (Note 4)

Table 1, Page 1

Maximum outstanding balance during the six months General Is a ended June 30, Balance at ledger related 2023 June No. Creditor Borrower account party （Note9） 30,2023	Actual amount drawn down	Interest rate	Nature of loan	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a singleparty	Ceiling on total loans granted 25,669,432 $ 13,894,446 42,911,002 42,911,002 42,911,002 117,926 1,551,930	Footnote
							Item	Value
0 Synnex Technology International Corporation Seper Technology Corporation Other receivables Y 1,000,000 $ 1,000,000 $ 2 Synnex Investments (China) Ltd. Synnex (Shenyang) Ltd. Other receivables Y 22,213 $ 21,442 $ 2 Trade Vanguard Global Ltd. Synnex Distributions (China) Ltd. Other receivables Y 19,103,180 18,440,120 3 Trade Vanguard Global Ltd. Synnex Technology International (HK) Ltd. Other receivables Y 4,442,600 4,288,400 3 Trade Vanguard Global Ltd. Synnex Investments (China) Ltd. Other receivables Y 3,554,080 3,430,720 4 E-Fan Investments CO., LTD. Synnex Technology International Corporation Other receivables Y 112,000 112,000 5 Golden Thinking Ltd. Synnex Global Ltd. Other receivables Y 1,238,880 1,238,880	- $ 12,865 $ 15,738,428 1,209,587 2,916,112 112,000 -	1.75%~1.82% 1.65% - - - 1.75%~1.82% -	(Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1)	- $ - $ - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- $ - $ - - - - -	- - - - - - -	- $ - $ - - - - -	25,669,432 $ 13,894,446 42,911,002 42,911,002 42,911,002 117,926 1,551,930		(Note 2) (Note 4) (Note 5) (Note 5) (Note 5) (Note 6) (Note 7)

Note 1: Short-term financing.

Note 2: Limit on loans granted to a single party by Synnex Technology International Corporation and ceiling on total loans granted:
a) Limit on loans granted to a single party is 40% of the net assets value per the latest audited or reviewed financial statements of Synnex Technology International Corporation.
b) Ceiling on total loans granted to all parties is 40% of the net assets value per the latest audited or reviewed financial statements of Synnex Technology International Corporation.
Note 3: Limit on loans granted to a single party by Synnex Global Ltd. and ceiling on total loans granted:
a) Ceiling on loans granted to parties whose shares held by the Company over 80% is 40% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value.
b) Ceiling on loans granted to parties whose shares held by the Company under 80% is 20% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 5% of the aforementioned net assets value.
c) Ceiling on loans granted to the Company’s parent company and non-Taiwanese companies whose voting rights are directly and indirectly held by the Company’s parent company is 100% of the net assets value based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 70% of the aforementioned net assets value. The reviewed net assets value of Synnex Global Ltd. amounted to $115,628,470 for the six months ended June 30, 2023.
d) Ceiling on loans granted to Taiwanese subsidiaries which were wholly-owned by the Company’s parent company is 10% of the net assets based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 10% of the aforementioned net assets value. The reviewed net assets value of Synnex Global Ltd. amounted to $115,628,470 for the six months ended June 30, 2023.
Note 4: Limit on loans granted to a single party by Synnex Investments (China) Ltd. and ceiling on total loans granted:
a) Ceiling on loans granted to parties whose shares held by the Company over 80% is 40% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value. The reviewed net assets value of Synnex Investments (China) Ltd. amounted to $13,894,446 for the six months ended June 30, 2023.
b) Ceiling on loans granted to parties whose shares held by the Company under 80% is 20% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 5% of the aforementioned net assets value.
c) Ceiling on loans granted to parties whose voting rights are directly or indirectly held by the Company and which are located outside Taiwan is 100% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 100% of the aforementioned net assets value. The reviewed net assets value of Synnex Investments (China) Ltd. amounted to $13,894,446 for the six months ended June 30, 2023.
Note 5: Limit on loans granted to a single party by Trade Vanguard Global Ltd. and ceiling on total loans granted:
a) Ceiling on loans granted to parties whose shares held by the Company over 80% is 40% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value. The audited net assets value of Trade Vanguard Global Ltd. amounted to $19,505,001 for the year ended December 31, 2022.
b) Ceiling on loans granted to parties whose shares held by the Company under 80% is 20% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 5% of the aforementioned net assets value.
c) Ceiling on loans granted to parties whose voting rights are directly or indirectly held by the Company and which are located outside Taiwan is 220% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 220% of the aforementioned net assets value. The audited net assets value of Trade Vanguard Global Ltd. amounted to $19,505,001 for the year ended December 31, 2022.
Note 6:Limit on loans granted to a single party by E-Fan Investments CO., LTD. and ceiling on total loans granted:
a) Ceiling on loans granted to the subsidiaries which were held by the Company over 80% equity interests is 40% of the net assets based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value. The reviewed net assets value of E-Fan Investments CO., LTD. amounted to $294,816 for the six months ended June 30, 2023.
b) Ceiling on loans granted to the subsidiaries which were held by the Company less than 80% equity is 20% of the net assets based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 5% of the aforementioned
c) Ceiling on loans granted to the Company’s parent company and Taiwan subsidiaries whose equity were wholly held by the Company is 40% of the net assets based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value. The reviewed net assets value of E-Fan Investments CO., LTD. amounted to $294,816 for the six months ended June 30, 2023.
Note 7: Limit on loans granted to a single party by Golden Thinking Ltd. and ceiling on total loans granted:
a) Ceiling on loans granted to parties whose shares held by the Company over 80% is 40% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 40% of the aforementioned net assets value. The audited net assets value of Golden Thinking Ltd. amounted to $155,193 for the year ended December 31, 2022.
b) Ceiling on loans granted to parties whose shares held by the Company under 80% is 20% of the net assets value per the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 5% of the aforementioned net assets value.
c) Ceiling on loans granted to the Company’s ultimate parent company and non-Taiwanese companies whose voting rights are directly and indirectly held by the Company’s ultimate parent company is 1000% of the net assets value based on the latest audited or reviewed financial statements of the Company. Limit on loans granted to a single party is 1000% of the aforementioned net assets value. The audited net assets value of Golden Thinking Ltd. amounted to $155,193 for the year ended December 31, 2022. Note 8: Translated into New Taiwan Dollars using the exchange rate of US: NT=1:31.19.

Note 9: The limit on loans balance are resolved by the Board of Directors.

Table 1, Page 2

Table 2

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Provision of endorsements and guarantees to others

Six months ended June 30, 2023

Expressed in thousands of NTD (Except as otherwise indicated)

Number	Endorser/ guarantor		endorsed/guaranteed Party being	Limit on endorsements/ guarantees provided for a single party	Maximum outstanding endorsement/ guarantee amount as of June 30,2023	Outstanding endorsement/ guarantee amount at June 30,2023	Actual amount drawndown	Amount of endorsements/ guarantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided （Note1）	Provision of endorsements/ guarantees by parent company to subsidiary	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in Mainland China	Footnote
		Companyname	Relationship with the endorser/ guarantor
0 0 0 0 0 0 0 0 0 0 1 2	Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Investments (China) Ltd. Golden Thinking Ltd.	Synnex Global Ltd. Synnex Australia Pty. Ltd. Synnex Technology International (HK) Ltd. Synnex New Zealand Ltd. Seper Technology Corporation Syntech Asia Ltd. Synnex Distributions (China) Ltd. Leveltech Ltd. Trade Vanguard Global Ltd. LianXiang Technology (Shenzhen) Ltd. Synnex Distributions (China) Ltd. Synnex Australia Pty. Ltd.	B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. B. The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed /guaranteed subsidiary. D. The endorser/guarantor parent company owns directly and indirectly more than 90% voting shares of the endorsed /guaranteed subsidiary.	64,173,579 $ 64,173,579 64,173,579 64,173,579 64,173,579 64,173,579 64,173,579 64,173,579 64,173,579 64,173,579 13,894,446 1,551,930	27,557,050 $ 10,536,322 18,523,120 1,216,288 2,400,000 22,765,581 2,401,630 436,660 1,559,500 857,680 2,665,560 1,027,406	24,172,250 $ 8,893,095 16,761,506 1,160,792 1,200,000 22,765,581 2,401,630 436,660 1,559,500 857,680 2,573,040 -	603,707 $ 2,964,691 6,505,855 194,778 372,700 1,747,382 1,304,789 275,891 - 84,370 - -	- $ - - - - - - - - - - -	38% 14% 26% 2% 2% 35% 4% 1% 2% 1% 19% -	128,347,158 $ 128,347,158 128,347,158 128,347,158 128,347,158 128,347,158 128,347,158 128,347,158 128,347,158 128,347,158 13,894,446 1,551,930	Y Y Y Y Y Y Y Y Y Y N N	N N N N N N N N N N N N	N N N N N N Y N N Y Y N	(Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 1) (Note 2) (Note 3)

Note 1: Endorser/ guarantor: Synnex Technology International Corporation

a) Limit on endorsements and guarantees provided for a single party is 100% of the net assets value per the latest audited or reviewed financial statements of the Company.
b) Ceiling on total endorsements and guarantees provided for all parties is 200% of the net assets value per the latest audited or reviewed financial statements of the Company.

Note 2: Endorser/ guarantor: Synnex Investments (China) Ltd. The audited net assets value of Synnex Investments (China) Ltd. amounted to $13,894,446 for the six months ended June 30, 2023.

a) Limit on endorsements and guarantees provided for a single party is 100% of the net assets value per the latest audited or reviewed financial statements of Synnex Investments (China) Ltd.. The reviewed net assets value of Synnex Investments (China) Ltd. amounted to $13,894,446 for the six months ended June 30, 2023.

b) Ceiling on total endorsements and guarantees provided for all parties is 100% of the net assets value per the latest audited or reviewed financial statements of Synnex Investments (China) Ltd.. The reviewed net assets value of Synnex Investments (China) Ltd. amounted to $13,894,446 for the six months ended June 30, 2023. Note 3: Endorser/ guarantor: Golden Thinking Ltd.. The audited net assets value of Golden Thinking Ltd. amounted to $155,193 for the year ended December 31, 2022.

a) Limit on endorsements and guarantees provided for a single party is 1000% of the net assets value per the latest audited financial statements of Golden Thinking Ltd.. The audited net assets value of Golden Thinking Ltd. amounted to $155,193 for the year ended December 31, 2022.

b) Ceiling on total endorsements and guarantees provided for all parties is 1000% of the net assets value per the latest audited financial statements of Golden Thinking Ltd.. The audited net assets value of Golden Thinking Ltd. amounted to $155,193 for the year ended December 31, 2022.

Table 2, Page 1

Table 3

Expressed in thousands of NTD

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Holding of marketable securities at the end of the period (not including subsidiaries, associates, and joint ventures)

June 30, 2023

(Except as otherwise indicated)

Securitiesheld by	Marketable securities	Relationship with the securitiesissuer	General ledgeraccount		As ofJune 30,2023	As ofJune 30,2023
				Numberofshares	Bookvalue	Ownership (%)	Fairvalue
Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Total	Lien Hwa Industrial Holdings Corporation UPC Technology Corporation Mitac Information Technology Corporation Tong Da Investment Corporation Mitac Incorporated Harbinger Venture Capital Corporation Harbinger III Venture Capital Corporation Lien Yuan Investment Corp. Taiwan Paging Network Inc. Digitimes Inc. Harbinger Capital Management Co., Ltd.	The issuer’s chairperson is the same as the Company’s chairperson The issuer’s chairperson is the same as the Company’s chairperson The issuer’s director is the same as the Company’s chairperson The issuer’s chairperson is the same as the Company’s chairperson The issuer’s chairperson is the same as the Company’s chairperson The issuer’s chairperson is the same as the Company’s chairperson The issuer’s chairperson is the same as the Company’s director The issuer’s chairperson is the same as the Company’s director None The Company is the issuer’s director The issuer’s chairperson is the same as the Company’s chairperson	Current financial assets at fair value through profit or loss Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income	2,170,310 68,992,033 8,262,486 4,848,125 74,763,853 25,848 19,000 9,217,196 1,450,000 504,000 862,922	147,146 $	0.15% 5.09% 5.51% 19.99% 18.39% 13.05% 19.00% 19.99% 3.58% 2.50% 19.99%	147,146 $
					1,024,532 $ 145,254 128,960 4,389,437 - 456 141,945 - 8,816 16,277		1,024,532 $ 145,254 128,960 4,389,437 - 456 141,945 - 8,816 16,277
					5,855,677 $		5,855,677 $

Table 3, Page 1

As of June 30, 2023

Securitiesheld by	Marketable securities	Relationship with the securitiesissuer	General ledgeraccount	Numberofshares	Bookvalue	Ownership (%)	Fairvalue
Bestcom Infotech Corp. Bestcom Infotech Corp. Total Synnex Global Ltd. Synnex Global Ltd. Total King's Eye Investments Ltd. King's Eye Investments Ltd. Peer Developments Ltd. Peer Developments Ltd. Total Synnex (Shanghai) Ltd.	Jetwell Computer Co., Ltd. Inforcom Technology Inc. Budworth Investment Ltd. Pilot View Ltd. Hi Food Co., Ltd Listed common stock TD Synnex Corporation Concentrix Corporation Guangdong Yigao Youwu Enterprise Management Consulting Partnership Private Equity Fund	Bestcom Infotech Corp. is the issuer’s director Bestcom Infotech Corp. is the issuer’s director None None None None None None None	Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income Current financial assets at fair value through profit or loss Current financial assets at fair value through other comprehensive income Current financial assets at fair value through other comprehensive income Current financial assets at fair value through profit or loss	3,254,524 1,765,424 125,807 84,457 2,150,000 - 3,859,888 3,545,840 -	243,113 $ 22,129	8.34% 10.01% 13.83% 1.21% 10.00% 0.51% 4.12% 6.81% -	243,113 $ 22,129
					265,242 $		265,242 $
					- $ -		- $ -
					- $		- $
					25,952 $		25,952 $
					68,560 $		68,560 $
					11,316,651 $ 8,930,526		11,316,651 $ 8,930,526
					20,247,177 $		20,247,177 $
					26,605 $		26,605 $

Table 3, Page 2

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Acquisition of real estate reaching NT$300 million or 20% of paid-in capital or more For the six months ended June 30, 2023

							For the six months ended June 30, 2023	For the six months ended June 30, 2023	For the six months ended June 30, 2023
Table 4 Real estate acquired by	Real estate acquired	Date of the event	Transaction amount	Status of payment	Counterparty	Relationship with the counterparty	therealestateis disclosed below: If the counterparty is a related party, information as to the last			transaction of	Basis or reference used in setting the price	Reason for acquisition of real estate and status of the Other realestate commitments Expressed in thousands of NTD (Except as otherwise indicated)
							Original owner who sold the real estate to the counterparty	Relationship between the original owner and the acquirer	Date of the original transaction	Amount
Synnex Australia Pty.Ltd	Land, buildings and equipment in Sydney, Australia	2023/5/25	$ 1,463,967	Outstanding Payment	Golden Thinking Ltd.	An affiliate	Australian Co-operative Foods Limited	N	2000/11/2	$ 238,432 (Note)	The Board of Directors of the Company took reference to the opinions on price reasonableness from professional appraisal firms and independent appraisers.	Operating needs	N

Note : The previous transferred amount of $238,482 only included the payment for purchase of land.

Table 4, Page 1

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more

For the six months ended June 30, 2023

Table 5

Expressed in thousands of NTD (Except as otherwise indicated)

Real estate disposed by	Transaction date or date of the Date of Real estate event acquisition	Transaction date or date of the Date of Real estate event acquisition	Transaction date or date of the Date of Real estate event acquisition	Bookvalue	Disposal amount	Status of collection of proceeds	Gain (loss) on disposal	Counterparty	Relationship with the seller	Reason for disposal	Basis or reference used in settingtheprice	Other commitments
Golden Thinking Ltd.	Land, buildings and equipment in Sydney, Australia	2023/5/25	2000/11/2	$ 1,463,967	$ 1,463,967	Outstanding receivables	$ -	Synnex Ausralia Pty.Ltd	affiliated company	To cooperate with overall operating plan of the Group.	The Board of Directors of the Company took reference to the opinions on price reasonableness from professional appraisal firms and independent appraisers.	N

Table 5, Page 1

Table 6

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more

Six months ended June 30, 2023

Expressed in thousands of NTD (Except as otherwise indicated)

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		transactions Differences in transaction terms compared to third party	transactions Differences in transaction terms compared to third party	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Seper Technology Corporation Synergy Intelligent Logistics Corporation Bestcom Infortech Corp. Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries	Syntech Asia Ltd. Syntech Asia Ltd. Seper Technology Corporation Synergy Intelligent Logistics Corporation Synnex Technology International (HK) Ltd. Synnex Technology International Corporation Synnex Technology International Corporation Jetwell Computer Co., Ltd. Synnex Technology International Corporation Syntech Asia Ltd. Synnex Distributions (China) Ltd. Synnex Distributions (China) Ltd.	Direct wholly-owned subsidiary Direct wholly-owned subsidiary Direct wholly-owned subsidiary Direct wholly-owned subsidiary Direct wholly-owned subsidiary Parent company Parent company Other related party Parent company An affiliate An affiliate An affiliate	(Sales) Purchases Purchases Purchases (Sales) (Sales) (Sales) (Sales) Purchases (Sales) Purchases (Sales)	2,471,210) ($ 6,121,449 785,603 193,987 101,535) ( 785,603) ( 193,987) ( 115,687) ( 101,535 2,292,742) ( 256,437 4,375,251) (	(9%) 23% 3% 1% - (31%) (47%) (2%) - (10%) 1% (19%)	60 days 60 days 30 days 30 days 30 days 30 days 30 days 60 days 30 days 30 days 30 days 90 days after receipt of goods	Standard selling price and collection terms Standard purchasing price and payment terms Standard purchasing price and payment terms Standard purchasing price and payment terms Standard selling price and collection terms Standard selling price and collection terms Standard selling price and collection terms Standard selling price and collection terms Standard purchasing price and payment terms Standard selling price and collection terms Standard purchasing price and payment terms Standard selling price and collection terms	Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference	114,035 $ 90,054) ( 26,570) ( 33,726) ( 13,171 26,570 33,726 23,864 13,171) ( 90,787 - 1,090,452	1% (2%) (1%) (1%) - 9% 40% 1% - 2% - 18%

Table 6, Page 1

Purchaser/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		transactions Differences in transaction terms compared to third party	transactions Differences in transaction terms compared to third party	Notes/accountsreceivable (payable)	Notes/accountsreceivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Syntech Asia Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Synnex Distributions (China) Ltd. Synnex Distributions (China) Ltd. PT. Synnex Metrodata Indonesia PT. Synnex Metrodata Indonesia Synnex(Shanghai) Ltd. LianXiang Technology (Shenzhen) Ltd. LianXiang Technology (Shenzhen) Ltd.	Synnex Technology International Corporation LianXiang Technology (Shenzhen) Ltd. Synnex Technology International Corporation Synnex Technology International (HK) Ltd. and its subsidiaries Mitac Computing Technology Corporation Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries PT. Mitra Integrasi Informatika PT. Aneka Teknologi Utama LianXiang Technology (Shenzhen) Ltd. Synnex(Shanghai) Ltd. Syntech Asia Ltd.	Parent company An affiliate Parent company An affiliate Other related party An affiliate An affiliate Other related party Other related party An affiliate An affiliate An affiliate	(Sales) (Sales) Purchases Purchases (Sales) (Sales) Purchases (Sales) (Sales) (Sales) Purchases Purchases	6,121,449) ( 214,578) ( 2,471,210 2,292,742 1,580,736) ($ 256,437) ($ 4,375,251 714,124) ( 206,466) ( 151,206) ( 151,206 214,578	(10%) - 5% 4% (3%) (1%) 13% (5%) (1%) (93%) 7% 11%	60 days 60 days 60 days 30 days 120 days 30 days 90 days after receipt of goods 30 days 30 days 90 days 90 days 60 days	Standard selling price and collection terms Standard selling price and collection terms Standard purchasing price and payment terms Standard purchasing price and payment terms Standard selling price and collection terms Standard purchasing price and payment terms Standard purchasing price and payment terms Standard selling price and collection terms Standard selling price and collection terms Standard selling price and collection terms Standard purchasing price and payment terms Standard purchasing price and payment terms	Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference Insignificant difference	90,054 79,777 114,035) ( 90,787) ( 74,481 $ - $ 1,090,452) ( 186,505 167,301 - - 79,777) (	1% 1% (1%) (1%) 1% - (32%) 3% 3% - - (18%)

Table 6, Page 2

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more

June 30, 2023

Table 7

Expressed in thousands of NTD

(Except as otherwise indicated)

Creditor	Counterparty	Relationship withthe counterparty	Balance as at June 30,2023	Turnover rate	Overduereceivables	Overduereceivables	Amount collected subsequent to the balance sheet date	Allowance for doubtfulaccounts
					Amount	Actiontaken
Synnex Technology International Corporation Synnex Technology International Corporation Synnex Global Ltd. Golden Thinking Ltd. Fortune Ideal Ltd. Laser Computer Holdings Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Distributions (China) Ltd. PT. Synnex Metrodata Indonesia PT. Synnex Metrodata Indonesia	Syntech Asia Ltd. Mitac Incorporated Synnex Australia Pty. Ltd Synnex Australia Pty. Ltd Synnex Australia Pty. Ltd Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Distributions (China) Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries PT. Mitra Integrasi Informatika PT. Aneka Teknologi Utama	Direct wholly-owned subsidiary Other related party Indirect wholly-owned subsidiary An affiliate An affiliate Direct wholly-owned subsidiary An affiliate An affiliate Other related party Other related party	201,534 $ 187,766 106,454 1,375,991 180,926 292,589 1,393,029 1,691,873 186,505 167,301	6.62 6.62 - - - - 5.55 - 6.18 6.18	- $ - - - - - - - - -	- - - - - - - - - -	114,035 $ - - 151,737 19,815 - 861,012 - 22,801 50,152	- $ - - - - - - - - -

Note : Refer to table 1 for the details of the accounts receivable arising from loans to others.

Table 7, Page 1

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Significant inter-company transactions during the reporting periods

Six months ended June 30, 2023

			Six months ended June 30, 2023
Table 8 Number (Note 1)	Companyname	Counterparty	Relationship		Transaction Expressed in thousands of NTD (Except as otherwise indicated)
				General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 2)
0 0 0 0 0 0 1 2 3 4 4 5 5 6 6 7 8	Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Seper Technology Corporation Synergy Intelligent Logistics Corporation Synnex Global Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Golden Thinking Ltd. Golden Thinking Ltd. Fortune Ideal Ltd. Fortune Ideal Ltd. Laser Computer Holdings Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries	Syntech Asia Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Syntech Asia Ltd. Synnex Australia Pty. Ltd Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International Corporation Synnex Technology International Corporation Synnex Australia Pty. Ltd Synnex Technology International Corporation LianXiang Technology (Shenzhen) Ltd. Synnex Australia Pty. Ltd. Synnex Australia Pty. Ltd. Synnex Australia Pty. Ltd. Synnex Australia Pty. Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Distributions (China) Ltd.	Parent company to directly wholly-owned subsidiary Parent company to directly wholly-owned subsidiary Parent company to directly wholly-owned subsidiary Parent company to directly wholly-owned subsidiary Parent company to indirectly wholly-owned subsidiary Parent company to directly wholly-owned subsidiary Directly wholly-owned subsidiary to parent company Directly wholly-owned subsidiary to parent company Directly wholly-owned subsidiary to indirectly wholly-owned subsidiary Directly wholly-owned subsidiary to parent company Directly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to directly wholly-owned subsidiary Directly wholly-owned subsidiary to indirectly wholly-owned subsidiary	Sales Accounts receivable Other receivables Other revenue Other revenue Sales Sales Sales Other receivables Sales Sales Property, plant, and equipment Other receivables Property, plant, and equipment Other receivables Other receivables Sales	2,471,210 $ 114,035 87,499 115,345 104,447 101,535 785,603 193,987 106,454 6,121,449 214,578 1,463,967 1,375,991 171,847 180,926 292,589 4,375,251	The same with third parties The same with third parties Note 4 Note 7 Note 7 The same with third parties The same with third parties The same with third parties Note 4 The same with third parties The same with third parties - - - - - The same with third parties	1% - - - - - - - - 3% - 1% 1% - - - 2%

Table 8, Page 1

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 2)
8 8 8 9 10 10	Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries Synnex(Shanghai) Ltd. Synnex Distributions (China) Ltd. Synnex Distributions (China) Ltd.	Synnex Distributions (China) Ltd. Synnex Distributions (China) Ltd. Syntech Asia Ltd. LianXiang Technology (Shenzhen) Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries Synnex Technology International (HK) Ltd. and its subsidiaries	Directly wholly-owned subsidiary to indirectly wholly-owned subsidiary Directly wholly-owned subsidiary to indirectly wholly-owned subsidiary Directly wholly-owned subsidiary to directly wholly-owned subsidiary Indirectly wholly-owned subsidiary to indirectly wholly-owned subsidiary Indirectly wholly-owned subsidiary to directly wholly-owned subsidiary Indirectly wholly-owned subsidiary to directly wholly-owned subsidiary	Accounts receivable Other receivables Sales Sales Sales Other receivables	1,090,452 302,577 2,292,742 151,206 256,437 1,691,873	The same with third parties - The same with third parties The same with third parties The same with third parties -	1% - 1% - - 1%

Note 1: The numbers filled in for the transaction company in respect of inter-company transactions are as follows:

(1)Parent company is ‘0’.

(2)The subsidiaries are numbered in order starting from ‘1’.

Note 2: Percentage of total consolidated revenues or total assets is calculated using the total consolidated assets at the end of the period when the subject of transaction is an asset/liability, and is calculated using total consolidated revenues during the period when the subject of transaction is a revenue/expense.

Note 3: It is not disclosed for individual transaction below $100 million.

Note 4: It was the Company’s technical service receivable from related parties.

Note 5: For information relating to receivables from related parties arising on financing, please refer to table 1 Loans to others.

Note 6: For information relating to endorsements and guarantees between the Company and subsidiaries, please refer to table 2 Provision of endorsements and guarantees to others. Note 7: Represents technical service revenue from the Company’s provision of technical service to related parties.

Table 8, Page 2

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Information on investees

Six months ended June 30, 2023

				Six months ended June 30, 2023	Six months ended June 30, 2023
Table 9 Investor	Investee	Location	Main business activities	Initial investment amount		Shares	held as at June 30,2023		Net profit (loss) of the investee for the six months ended June 30,2023	Investment income(loss) recognised by the Company for the six months ended June 30,2023 Footnote Expressed in thousands of NTD (Except as otherwise indicated)
				Balance as at June 30,2023	Balance as at December 31,2022	Number of shares	Ownership (%)	Book value
Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation Synnex Technology International Corporation E-Fan Investments CO., LTD. Synergy Intelligent Logistics Corporation Synnex Global Ltd.	Synnex Global Ltd. Bestcom Infotech Corp. E-Fan Investments CO., LTD. Synergy Intelligent Logistics Corporation Seper Technology Corporation Synergy Technology Services Corporation Syntech Asia Ltd. Synnex Technology International (HK) Ltd. and its subsidiaries PT. Synnex Metrodata Indonesia Redington (India) Ltd. Leveltech Ltd. Synergy Intellingent Logistics (HK) Corporation King's Eye Investments Ltd.	British Virgin Islands Taiwan Taiwan Taiwan Taiwan Taiwan Hong Kong Hong Kong Indonesia India Hong Kong Hong Kong British Virgin Islands	Investment holding Sales of 3C products Investment holding Warehouse and logistics services Sales of 3C products Maintenance and technical services Sales of semiconductor products Sales of 3C products Sales of 3C products Sales of 3C products Sales of semiconductor products Warehouse and logistics services Investment holding	17,607,381 $ 1,677,762 1,145,384 50,000 1,426 100,000 43,474 290,107 3,038,867 11,995,229 15,407 7,338 1,948,658	17,607,381 $ 1,677,762 1,145,384 50,000 1,426 1,000 43,474 290,107 3,038,867 11,995,229 15,407 7,338 1,948,658	548,250,000 103,203,296 22,500,000 5,000,000 100,000 10,000,000 300,000 60,000,000 150,000 188,591,880 300,000 1,500,000 62,477,000	100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 50.00 24.13 100.00 100.00 100.00	115,628,470 $ 2,057,655 294,816 132,628 35,612 100,007 865,549 818,158 2,698,284 6,602,359 37,745 7,676 10,487,722	1,656,176 $ 71,241 11,948 26,864 32,180 21 575,840 347,879 429,643 2,326,072 13,882 208 520,467	1,656,176 $ 71,241 11,948 26,864 32,180 21 575,840 347,879 214,822 532,401 - - -	Note 1 Note 1 Note 1

Table 9, Page 1

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares	held as at June 30,2023	held as at June 30,2023	Net profit (loss) of the investee for the six months ended June 30,2023	Investment income(loss) recognised by the Company for the six months ended June 30,2023	Footnote
				Balance as at June 30,2023	Balance as at December 31,2022	Number of shares	Ownership (%)	Book value
Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd. King's Eye Investments Ltd. King's Eye Investments Ltd. Synnex Global Ltd. King's Eye Investments Ltd. Synnex Global Ltd. King's Eye Investments Ltd. King's Eye Investments Ltd. King's Eye Investments Ltd. King's Eye Investments Ltd. Synnex Global Ltd. Synnex Global Ltd. Synnex Global Ltd.	Synnex China Holdings Ltd. Synnex Mauritius Ltd. Peer Developments Ltd. Trade Vanguard Global Ltd. Laser Computer Holdings Ltd. Synnex Australia Pty. Ltd. Synnex Australia Pty. Ltd. Synnex New Zealand Ltd. Synnex New Zealand Ltd. Synnex (Thailand) Public Company Ltd. Synnex FPT Joint Stock Company Fortune Ideal Ltd. Golden Thinking Ltd. Golden Thinking Ltd. Synnex Investments (China) Ltd. Synnex Distributions (China) Ltd.	British Virgin Islands Mauritius British Virgin Islands British Virgin Islands British Virgin Islands Australia Australia New Zealand New Zealand Thailand Vietnam Hong Kong Hong Kong Hong Kong China China	Investment holding Investment holding Investment holding Investment holding Investment holding Sales of 3C products Sales of 3C products Sales of 3C products Sales of 3C products Sales of 3C products Sales of 3C products Real estate Real estate Real estate Investment holding Sales of 3C products	3,125,238 $ 31 976,247 23,392,500 1,149,258 925,875 5,161,945 31,876 189,635 268,189 919,794 57,695 111,410 1,048,907 10,046,299 4,787,665	3,125,238 $ 748,560 976,247 20,273,500 1,149,258 925,875 5,298,401 31,876 197,589 268,189 919,794 57,695 111,410 1,076,635 10,046,299 4,787,665	100,200,000 1,000 30,200,001 750,000,000 36,850,001 233,250,000 - 1,500,000 - 338,939,513 55,854,748 14,500,000 28,000,000 - - -	100.00 100.00 100.00 100.00 100.00 100.00 - 100.00 - 40.00 47.27 100.00 100.00 - - -	10,818,703 $ 27,332 20,708,821 22,557,720 602,108 6,240,401 5,161,945 165,318 189,635 1,328,904 1,498,726 224,218 170,892 1,048,907 10,046,299 4,787,665	1,015,109 $ 44,759) ( 153,524 1,602 - 313,093 - 1,967) ( - 190,605 263,096 8,351 15,176 - - -	- $ - - - - - - - - - - - - - - -	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 2 Note 1 Note 2 Note 1 Note 1 Note 1 Note 1 Note 2 Note 2 Note 2

Table 9, Page 2

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares	held as at June 30,2023	held as at June 30,2023	Net profit (loss) of the investee for the six months ended June 30,2023	Investment income(loss) recognised by the Company for the six months ended June 30,2023	Footnote
				Balance as at June 30,2023	Balance as at December 31,2022	Number of shares	Ownership (%)	Book value
Synnex Global Ltd. Bestcom Infotech Corp. Bestcom Infotech Corp. Bestcom Infotech Corp.	Synnex (Shanghai) Ltd. Bizwave Tech Co., Ltd. Asgard System, Inc. I-Direction Co., Ltd.	China Taiwan Taiwan Taiwan	Sales of semiconductor products and Warehouse and logistics services Wholesale and retailing of computer software and hardware. Accreditaion and consulting services. Wholesale of computer software and hardware. Computer information system planning, analysis and design. Wholesale and retailing of computers. Information system provider.	1,029,270 $ 19,940 19,956 8,000	1,029,270 $ 19,940 19,956 8,000	- 2,000,000 2,400,000 800,000	- 100.00 20.00 40.00	1,029,270 $ 27,898 25,085 -	- $ 2,750 13,594) ( -	- $ - - -	Note 2 Note 1 Note 1 Note 1

Note 1: Investment income (loss) is not disclosed as the profit or loss of the investees of the Company’s directly wholly-owned subsidiaries was recognised by each investor company. Note 2: The investment amount is an amount for long-term investment.

Table 9, Page 3

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Information on investments in Mainland China

Six months ended June 30, 2023

					Six months ended June 30, 2023	Six months ended June 30, 2023
Table 10 Investee in Mainland China	Main business activities	Paid-in capital `（`Note10`）`	Investment method `（`Note1`）`	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2023	June30,2023（Note 10） Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the six months ended		Accumulated amount of remittance from Taiwan to Mainland China as of June 30,2023	Net income of investee for the six months ended June 30,2023	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the six months ended June 30, 2023 `（`Note 3`）`	Book value of investments in Mainland China as of June 30,2023	Accumulated amount of investment income remitted back to Taiwan as of June 30,2023 Footnote Expressed in thousands of NTD (Except as otherwise indicated)
					Remitted to Mainland China	Remitted back toTaiwan
Laser International Trading (Shanghai) Company Ltd. Hi Food (Shanghai) Co., Ltd. Synnex Investments (China) Ltd. Synnex Distributions (China) Ltd. Synnex (Shanghai) Ltd. Synnex (Beijing) Ltd. Synnex (Nanjing) Ltd. Synnex (Chengdu) Ltd. Synnex (Shenyang) Ltd. Synnex (Tianjin) Ltd. Synnex (Hangzhou) Ltd. Synnex (Qingdao) Ltd. Synnex (Guangzhou) Ltd. Synnex (Xi’an) Ltd. Synnex (Suzhou) Ltd. Synnex (Wuhan) Ltd. Synnex (Jinan) Ltd. Synnex (Zhengzhou) Ltd. Synnex (Changsha) Ltd. Synnex (Hefei) Ltd.	International trade Manufacture and sales of food Investment holding Sales of 3C products Sales of semiconductor products and warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services	31,190 $ 623,800 6,238,000 10,292,700 686,180 280,710 155,950 155,950 93,570 140,355 155,950 155,950 374,280 124,760 187,140 155,950 155,950 155,950 124,760 190,259	2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2	31,190 $ 56,142 6,238,000 10,292,700 686,180 280,710 155,950 155,950 93,570 140,355 155,950 155,950 374,280 124,760 187,140 155,950 155,950 155,950 124,760 190,259	- $ - - - - - - - - - - - - - - - - - - -	- $ - - - - - - - - - - - - - - - - - - -	31,190 $ 56,142 6,238,000 10,292,700 686,180 280,710 155,950 155,950 93,570 140,355 155,950 155,950 374,280 124,760 187,140 155,950 155,950 155,950 124,760 190,259	71,444 $ - 358,197 568,702 64,439 12,924) ( 67 1,692 712) ( 2,871) ( 1,643 98 304 3,080 1,460 1,406 3,656 525) ( 2,031) ( 4,962	100.00 10.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00	71,444 $ - 358,197 568,702 64,439 12,924) ( 67 1,692 712) ( 2,871) ( 1,643 98 304 3,080 1,460 1,406 3,656 525) ( 2,031) ( 4,962	168,118 $ 56,142 13,894,446 15,685,588 1,026,987 212,999 159,058 171,319 104,873 79,231 153,717 132,709 337,476 123,854 163,212 141,255 184,508 132,245 59,564 126,357	- - - - - - - - - - - - - - - - - - -	(Note 2) (Note 4) (Note 2) (Note 5) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6)

Table 10, Page 1

Investee in Mainland China	Main business activities	Paid-in capital `（`Note10`）`	Investment method `（`Note1`）`	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2023	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the six months ended June 30,2023（Note10）	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the six months ended June 30,2023（Note10）	Accumulated amount of remittance from Taiwan to Mainland China as of June 30,2023	Net income of investee for the six months ended June 30,2023	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the six months ended June 30, 2023 `（`Note 3`）`	Book value of investments in Mainland China as of June 30,2023	Accumulated amount of investment income remitted back to Taiwan as of June 30,2023	Footnote
					Remitted to Mainland China	Remitted back toTaiwan
Synnex (Nanchang) Ltd. Synnex (Harbing) Ltd. Synnex (Xiamen) Ltd. Synnex Technology Development (Beijing) Ltd. LianXiang Technology (Shenzhen) Ltd. Jifu Intelligent Logistics Corporation	Warehouse and logistics services Warehouse and logistics services Warehouse and logistics services Sales of 3C products Sales of semiconductor products Warehouse and logistics services	124,760 155,950 187,140 218,708 146,593 214,420	2 2 2 2 2 2	124,760 155,950 187,140 - 6,238 214,420 20,600,204 $	- - - - 140,355 - 140,355 $	- - - - - - - $	124,760 155,950 187,140 - 146,593 214,420 20,740,559 $	6,508) ( 990 3,442 28,959 4,057 8,530	100.00 100.00 100.00 100.00 100.00 100.00	6,508) ( 990 3,442 28,959 4,057 8,530	2,655) ( 7,317 137,859 306,041 315,130 25,816	- - - - - -	(Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 6) (Note 2) (Note 7) (Note 2) (Note 8) (Note 6) (Note 11)

Note 1: Investment methods are classsified into the following three categories; fill in the number of category each case belongs to:

(1) Directly invest in a company in Mainland China.

(2) Through investing in an existing company in the third area, which then invested in the investee in Mainland China.

Note 2: Indirect investment in PRC through existing companies located in the third area. Partial capital of Synnex (Nanjing) Ltd. and Synnex (Shenyang) Ltd. were invested by indirect wholly-owned subsidiary, and total membership contributions are US$1,500 and US$3,000 thousand, respectively. Due to the Company’s restructuring in November 2008, the entire capital of Synnex Distributions (China) Ltd., Synnex (Shanghai) Ltd., Synnex (Beijing) Ltd., Synnex (Nanjing) Ltd. and Synnex (Chengdu) Ltd., amounting to US$13,000, US$22,000, US$9,000, US$1,000 and US$2,000 thousand, respectively, was changed to be owned by Synnex Investments (China) Ltd. Total membership contribution is USD$47,000 thousand.

Note 3: Investment income (loss) of Synnex Investments (China) Ltd., Synnex Distributions (China) Ltd., Synnex (Shanghai) Ltd., and Synnex Technology Development (Beijing) Ltd. recognised by the Company for the six months ended June 30, 2022 were recognised based on the financial statements which were reviewed by independent auditors while the others were recognised based on the investees’ financial statements which were not reviewed by the investees’ independent auditors. Note 4: Laser International Trading (Shanghai) Company Ltd. is a 100% owned subsidiary of Groupware Solutions Ltd., which is a wholly-owned subsidiary of Synnex Technology International (HK) Ltd. Synnex Technology International (HK) Ltd. is an direct wholly-owned subsidiary of the Company. Total membership contribution is US$1,000 thousand.

Note 5: Hi Food (Shanghai) Co., Ltd. is a 10% owned invested company of Hi Food Co., Ltd. Hi Food Co., Ltd. is 10% indirectly owned by the Company. Total membership contribution is US$1,800 thousand. Note 6: Synnex Investments (China) Ltd. is a 100% owned subsidiary of Synnex China Holdings Ltd. Synnex China Holdings Ltd. is an indirect wholly-owned subsidiary of the Company. Total membership contribution is US$200,000 thousand. Additionally, Synnex Investments (China) Ltd. reinvested in other subsidiaries in Mainland China. Total membership contribution is translated into New Taiwan Dollars using the exchange rate of US$1:NT$31.19.

Note 7: Synnex Technology Development (Beijing) Ltd. is a 100% owned subsidiary of Synnex Distributions (China) Ltd. Synnex Distributions (China) Ltd. is an indirect wholly-owned subsidiary of the Company. Total membership contribution is RMB$50,000 thousand. Note 8: LianXiang Technology (Shenzhen) Ltd. is a 100% owned subsidiary of Peer Developments Ltd. Peer Developments Ltd. is an indirect wholly-owned subsidiary of the Company. Total membership contribution is US$4,700 thousand. Note 9: Synnex Distributions (China) Ltd. is a 100% owned subsidiary of Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. is an indirect wholly-owned subsidiary of the Company. Total membership contribution is USD$100,000 thousand. Note 10: Translated into New Taiwan Dollars using the exchange rates of US$1:NT31.19 and RMB$1:NT$4.2884. Note 11: Jifu Intelligent Logistics Corporation is a 100% owned subsidiary of Synnex Investments (China) Ltd. Synnex Investments (China) Ltd. is an indirect wholly-owned subsidiary of the Company. Total membership contribution is RMB$50,000 thousand.

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as of June 30, 2023	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs(MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
Synnex Technology International Corporation(Note)	$ 20,740,559	$ 25,282,614	$ 40,131,610

Note: The ceiling is calculated based on the Tai-Tsai-Tseng (1) Letter No. 006130 issued by the Securities and Futures Commission, Ministry of Finance, Executive Yuan (90), effective November 16, 2001.

Table 10, Page 2

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

Table 11

Major shareholders information

June 30, 2023

Name of major shareholders	Shares	Shares
	Number of shares held	Shareholdingratio
Mitac Incorporated Independent accounts securities investment trust fund of Cathay MSCI Taiwan ESG Sustainability High Dividend Yield ETF (umbrella fund) entrusted to Taishin International Bank	260,521,054 115,366,000	15.61% 6.91%

Note 1: The major shareholders information was derived from the data that the Company issued common shares (including treasury shares) and preference shares in dematerialised form which were registered and held by the shareholders above 5% on the last operating date of each quarter and was calculated by Taiwan Depository & Clearing Corporation.

The share capital which was recorded in the financial statements may differ from the actual number of shares issued in dematerialised form because of a different calculation basis.

Note 2: If the aforementioned data contains shares which were held in trust by the shareholders, the data disclosed is the settlor’s separate account for the fund set by the trustee.

As for the shareholder who reports share equity as an insider whose shareholding ratio is greater than 10% in accordance with Securities and Exchange Act, the shares include the self-owned shares and shares held in trust, and at the same time, the shareholder has the power to decide how to allocate the trust assets. The information on the reported share equity of insider is provided in the “Market Observation Post System”.

Table 11, Page 1

AI assistant

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION — Interim / Quarterly Report 2023

52019_rns_2023-12-13_a30b4f26-1d2e-48af-9ffd-a559342cf96b.pdf

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION

JUNE 30, 2023 AND 2022 CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT

TABLE OF CONTENTS

INDEPENDENT AUDITORS’ REVIEW REPORT TRANSLATED FROM CHINESE

PWCR23000101

Introduction

Scope of review

Basis for qualified conclusion

Qualified conclusion

Huang, Shih-Chun

[Liang Yi Chang ]

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

JUNE 30, 2023, DECEMBER 31, 2022 AND JUNE 30, 2022

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2023 AND 2022

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2023 AND 2022

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY SIX MONTHS ENDED JUNE 30, 2023 AND 2022

Equity attributable to owners of the parent

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2023 AND 2022

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED JUNE 30, 2023 AND 2022

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2023 AND 2022

1. HISTORY AND ORGANISATION

2. THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORISATION

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(3) IFRSs is used by IASB but not yet endorsed by the FSC

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(1) Compliance statement

(2) Basis of preparation

(3) Basis of consolidation

B. Subsidiaries included in the consolidated financial statements:

(4) Foreign currency translation

(6) Cash equivalents

(7) Financial assets at fair value through profit or loss

(8) Financial assets at fair value through other comprehensive income

(9) Financial assets at amortised cost

(10) Accounts and notes receivable

(11) Impairment of financial assets

(12) Derecognition of financial assets

－ (13) Leasing arrangements (lessor) lease receivables/operating leases

(16) Property, plant and equipment

(18) Investment property

(19) Intangible assets

(20) Impairment of non-financial assets

(21) Borrowings

(22) Notes and accounts payable

(23) Financial liabilities at fair value through profit or loss

(24) Derecognition of financial liabilities

(25) Offsetting financial instruments

(26) Non-hedging and embedded derivatives

(27) Provisions

(28) Employee benefits

A. Short-term employee benefits

(29) Income tax

(30) Share capital

(31) Dividends

(32) Revenue recognition

A. Sales of goods

(33) Government grants

(34) Operating segments

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION

UNCERTAINTY

(1) Critical judgements in applying the Group’s accounting policies

Revenue recognition on a net/gross basis

(2) Critical accounting estimates and assumptions

C. Accrual of inventory purchase rebates

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

SYNNEX TECHNOLOGY INTERNATIONAL CORPORATION Interim / Quarterly Report 2023

`－` (13) Leasing arrangements (lessor) lease receivables/operating leases

`－` (11) Leasing arrangements lessee

`－` (12) Leasing arrangements lessor