General Information of SUPEREIF

The Fund has the policy to pay dividends to the unitholders not less than twice a year except for the first calendar year period and the last calendar year period of the investment, each of which may not last a full cycle of a calendar year, in light of which the Management Company will take into account how many times per annum the dividend payment may be made during that calendar year as deemed appropriate, in the case that the Fund has a sufficient amount of retained earnings. Subject to the Securities Law, any proposed payment of dividend will be made to all unitholders from the adjusted net profit, in aggregate for each financial year, at a rate of no less than 90% of the adjusted net profit (or other rates permitted by the law upon a case-by-case basis).

The Fund’s initial investment was the Right of Net Revenue being generated from solar power plant operations owned by 17AYH and HPM. The main income of the power plants came from the sale of electricity to the state enterprise, namely PEA or MEA (as the case may be), which were reliable parties. In addition, the Power Purchase Agreements were long-term agreements. Each solar power plant had been completed constructed and had been in commercial operation for approximately 3 to 4 years. Regarding expenses for power plant management, most of the costs in managing the power plants were clearly determined in accordance with related contracts and some of them were structured as lump-sum expenses to reduce the fluctuation of Net Revenue. Moreover, with the nature of the business of generating electricity for sale to the PEA or MEA (as the case may be) according to the Power Purchase Agreements. The appearance of new solar power plant projects will not have any negative impact on the performances of solar power plants that the Fund invested in the Net Revenue as an initial investment in any way. Therefore, it was of the view that this Fund had the level of risk similar to that of the industrial fund which had a risk level of level 7. However, investors should study the information in the prospectus in detail before making a decision to invest.