2Q15 Performance Review

August 2015 2Q15 Performance Review 1

Disclaimer This presentation has been prepared by China Development Financial Holding Corporation and/or its affiliates (together, CDF or the Group ) for the exclusive use of the party to whom CDF delivers this presentation to ( Recipient ). The information in this presentation should be considered in the context of the circumstances prevailing at the time of its presentation and has not been, and will not be, updated to reflect material developments which may occur after the date of this presentation. The slides forming part of this presentation have been prepared solely to support discussion about the Group with the Recipient. This presentation also contains information and statistics relating to the banking and related industries. The Group has derived such information and data from unofficial and independent sources, without independent verification. The Group cannot ensure that these sources have compiled such data and information on the same basis or with the same degree of accuracy or completeness as are found in other industries. You should not place undue reliance on statements in this presentation regarding the banking and related industries. No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of any information or opinion contained herein. None of the Group, or any of their respective directors, officers, employees, agents or advisers shall be in any way responsible for the contents hereof, or shall be liable for any loss whether directly or indirectly arising from use of the information contained in this presentation or otherwise arising in connection therewith. This presentation has been prepared on a confidential basis solely for the use and benefit of the Recipient. Distribution of this presentation to any person other than the Recipient is unauthorized. This material must not be copied, reproduced, distributed or passed to others at any time, in whole or in part, without the prior written consent of the Group. 2

Contents SECTION 1 Business Overview 4 SECTION 2 CDIB 8 SECTION 3 KGI Securities 17 SECTION 4 KGI Bank 23 SECTION 5 Financial Highlights 39 3

1. Business Overview 4

2Q15 Results KGI Bank was the largest profit contributor Summary and Highlights CDIB The investors of the 22 funds that CDIB divested in April are entitled to all distributions received by CDIB from June 30, 2014 to March 31, 2015, and CDIB s pretax loss NT$72mn in 2Q15 reflected the reversal of capital gains coupled with divestment, amounting to NT$597mn Influenced by the turmoil in international capital markets and Taiwan s sluggish economic growth outlook, unrealized gains declined to NT$5,838mn as of June 30, 2015 KGI Bank 1 In 2Q15 KGI Bank contributed pretax profits of NT$1,556mn. Post the business transfer on May 1, 2015, KGI Bank is currently undergoing the consolidation phase, aiming to further reduce the funding cost, and increase cross-selling synergies In 2Q15 KGI Bank reported an NPL ratio of 0.33% and an NPL coverage ratio of 402.43%, compared with industry average of 0.25% and 501.14%, respectively KGI Securities Buoyed by solid brokerage commission income and the increasing return from oversea operations (mainly in Hong Kong), pretax profit from KGI Securities totaled NT$1,284mn in 2Q15, up 72.0% YoY Note: 1. Cosmos Bank was renamed KGI Bank on January 2, 2015 5

2Q15 Net Profits - CDF Profit contribution by subsidiary KGI Bank was the Most Profitable Subsidiary in 2Q15 Profit contribution by subsidiaries under CDF, NT$mn Note: 1. CDF s net income excludes income attributable to non-controlling interests; 2.The board of CDF approved the share swap with Cosmos Bank on February 10, 2014, and subsequently a special shareholders meeting approved the share swap on April 8, 2014. Cosmos Bank became a 100%-owned subsidiary of CDF upon the completion of the share swap on September 15, 2014, and was renamed KGI Bank effective on January 2, 2015; 3. CDIB transferred its corporate banking and global financial markets business to KGI Bank on May 1, 2015; 4. Investors of the 22 funds are entitled to all distributions received by CDIB from June 30, 2014 to March 31, 2015, and negative investment income from CDIB in 2Q15 reflected the reversal of capital gains coupled with divestment, amounting to NT$597mn 6

January June 2015 Net Profits - CDF Profit contribution by subsidiary KGI Bank was the Most Profitable Subsidiary in January June 2015 Profit contribution by subsidiaries under CDF, NT$mn Note: Excluding income attributable to non-controlling interests 7

2. CDIB 8

Principal Investment Transforming into Asset Management Multiple private equity fundraising plans have succesfully attainted external funds Asset Under Management 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Principal investment 65,867 66,590 73,384 65,052 70,478 65,471 65,052 65,395 57,394 Greater China (NT$mn) 51,283 50,462 53,946 44,473 51,339 46,396 44,473 45,624 42,026 International (NT$mn) 14,584 16,128 19,438 20,579 19,140 19,075 20,579 19,771 15,368 CDIB CME Fund Size 1 - - - 1,500 1,500 1,500 1,500 1,500 1,500 Invested capital (NT$mn) - - - 407 374 374 407 538 538 Market value (NT$mn) - - - 486 499 495 486 551 608 CDIB Healthcare Fund Size 2 - - - 1,750-1,750 1,750 1,750 1,750 Invested capital (NT$mn) - - - 226-0 226 289 335 Market value (NT$mn) - - - 225-0 225 325 354 China East Fund Size 3 - - - 900-900 900 900 918 Invested capital (RMB mn) - - - 0-0 0 0 0 Market value (RMB$mn) - - - 0 0 0 0 China South Fund Size 4 - - - 1,000-1,000 1,000 1,000 1,000 Invested capital (RMB mn) - - - 37-0 37 37 67 Market value (RMB$mn) - - - 37-0 37 37 75 Asia Partners Fund Size 5 - - - 217 203 203 217 271 384 Invested capital (US$mn) - - - 137 84 84 137 137 137 Market value (US$mn) - - - 137 82 82 137 146 154 Note: 1. CDIB Creative, Media, Entertainment Fund was established in 1Q13, and CDIB and its subsidiaries hold 39.8% of the shares; 2. CDIB Healthcare Fund with a size of NT$1.75 bn was established on August 27, 2014, and CDIB and its subsidiaries hold 34.3% of the shares; 3. China East Fund had a first close at RMB 0.90bn with CDIB's subsidiaries holding 30.0% of the shares, and expected to have its second close at RMB 1bn by year-end 2015; 4. China South Fund has raised RMB 1bn with CDIB's subsidiaries holding 35.0% of the shares; 5. Asia Partners Fund had raised US$384mn in the end of 2Q15, and had its final close at US$405mn on July 31, 2015, with CDIB s subsidiaries holding 24.7% of the shares 9

Principal Investment Greater China Portfolio Portion of the banking-related investment has been transferred to KGI Bank Portfolio Breakdown (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Strategic investment 13,150 13,382 15,390 16,253 15,769 16,516 16,253 16,850 15,912 Banking-related 1 8,856 8,873 9,891 9,944 9,977 10,277 9,944 10,142 8,577 Venture capital-related 2 4,294 4,509 5,499 6,308 5,792 6,239 6,308 6,708 7,335 Direct investment 38,132 37,080 38,556 28,220 35,570 29,881 28,220 28,774 26,114 Total 51,283 50,462 53,946 44,473 51,339 46,396 44,473 45,624 42,026 (% of total, percent) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Strategic investment 25.6 26.5 28.5 36.5 30.7 35.6 36.5 36.9 37.9 Banking-related 1 17.3 17.6 18.3 22.4 19.4 22.1 22.4 22.2 20.4 Venture capital-related 2 8.4 8.9 10.2 14.2 11.3 13.4 14.2 14.7 17.5 Direct investment 74.4 73.5 71.5 63.5 69.3 64.4 63.5 63.1 62.1 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Note: 1. Banking-related strategic investment includes Taiwan Stock Exchange Corporation, Taiwan Futures Exchanges, China Development Asset Management, CDIB Management Consulting Corp., Taiwan Financial Asset Service Corporation, and the latter two have been transferred to KGI Bank on May 1, 2015; 2. Revised figures exclude cash held by venture capital-related strategic investment, which includes: CDIB Private Equity (Hong Kong) Corp. Ltd., CDIB Venture Capital (HK) Corp. Ltd., CDIB CME Fund. Ltd., CDIB Healthcare Fund. Ltd., CDIB & Partners Investment Holding Corp., and CDIB Capital International Corp. 10

Principal Investment - Greater China Portfolio High-quality portfolio with focus on growth sectors Portfolio Breakdown (% of direct investment) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Consumer & services 15.5 20.9 30.3 30.9 29.7 31.2 30.9 31.7 34.8 Industrial & manufacturing 36.1 38.0 31.3 22.9 27.5 25.3 22.9 23.2 21.3 PC & componenets 14.0 12.3 11.7 19.1 14.6 17.4 19.1 18.7 17.7 Semiconductor 7.8 7.2 7.7 8.6 8.4 8.8 8.6 9.1 8.9 Solar 5.9 4.2 4.5 5.0 4.3 4.7 5.0 4.2 4.2 Optical 6.2 6.1 4.1 4.4 4.4 4.3 4.4 4.3 3.8 Financials 8.5 6.7 5.5 2.6 5.9 2.6 2.6 2.7 2.7 Telecom 2.8 1.8 1.6 1.8 1.6 1.7 1.8 1.8 2.0 Others 3.1 2.9 3.2 4.6 3.6 4.0 4.6 4.3 4.6 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Note: Excluding strategic investment 11

Principal Investment - Greater China Portfolio All investments are marked to market monthly Market Value & Capital Invested - Greater China Portfolio (% of total) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Listed 31.6 37.1 34.5 32.0 32.4 31.1 32.0 29.2 26.0 Emerging 10.2 10.7 10.4 5.0 7.5 5.3 5.0 5.5 5.3 Unlisted 58.2 52.2 55.1 63.0 60.1 63.6 63.0 65.3 68.7 Total market value 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Total market value (NT$mn) 51,283 50,462 53,946 44,473 51,339 46,396 44,473 45,624 42,026 Total capital invested (NT$mn) 55,763 51,404 48,409 42,097 46,133 42,803 42,097 42,333 40,211 Unrealized profits (NT$mn) (4,480) (942) 5,536 2,376 5,206 3,594 2,376 3,291 1,815 Note: Including strategic investment (excluding cash held by venture capital-related strategic investment) and direct investment 12

Principal Investment - Greater China Portfolio Portfolio valuation was affected by market movement Realized & Unrealized Gains/Losses - Greater China Portfolio (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Divestment 2,629 1,514 2,776 3,432 1,326 593 874 478 209 Dividends 1,461 961 802 744 76 652 2 17 85 Remuneration 73 34 27 65 3 24 35 1 3 Equity-pick up 743 481 1,878 1,970 364 281 279 135 118 Impairment (508) (200) (1,134) (1,103) (735) (248) (92) (3) (73) Realized profits 4,399 2,790 4,350 5,108 1,035 1,302 1,097 628 342 Unrealized profits (4,480) (942) 5,536 2,376 5,206 3,594 2,376 3,291 1,815 Note: Including strategic investment and direct investment 13

Principal Investment - International Portfolio Portfolio valued above par and expects further appreciation Market Value & Capital Invested - International Portfolio (% of international portfolio) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Third-party funds 56.7 64.8 48.1 55.1 53.8 53.4 55.1 52.3 33.1 Direct investments and co-investments 43.3 35.2 51.9 44.9 46.2 46.6 44.9 47.7 66.9 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Total market value (NT$mn) 14,584 16,128 19,438 20,579 19,140 19,075 20,579 19,771 15,368 Total capital invested (NT$mn) 14,199 15,203 17,438 17,180 15,991 16,021 17,180 16,568 11,346 Unrealized profits (NT$mn) 385 925 1,999 3,399 3,148 3,054 3,399 3,203 4,022 14

Principal Investment - International Portfolio International portfolio proved resilient Realized & Unrealized Gains/Losses - International Portfolio (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Third-party funds 566 642 992 1,155 143 498 328 515 (377) Direct investments and co-investments 85 601 296 238 17 137 (11) 111 24 Realized profits 651 1,243 1,288 1,393 160 635 317 626 (353) Unrealized profits 385 925 1,999 3,399 3,148 3,054 3,399 3,203 4,022 Note: Investors of the 22 funds are entitled to all distributions received by CDIB from June 30, 2014 to March 3, 2015, and international portfolio s realized losses from third-party funds in 2Q15 reflected the reversal of capital gains coupled with divestment, amounting to NT$597mn 15

Principal Investment - International Portfolio Well-balanced international portfolio Direct Investment Growth Capital Balanced Buyouts Turnarounds Venture Capital 16

3. KGI Securities 17

Net Revenue Brokerage commission was the main revenue driver in 2Q15 Brokerage Was KGI Securities Main Revenue Driver in 2Q15 Net revenue breakdown, NT$mn 18

Net Revenue (Cont d) Brokerage commission & trading income was affected by capital market movements (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Net brokerage commissions 8,681 6,808 6,170 6,932 1,672 1,813 1,783 1,663 2,501 Net underwriting fees 936 835 599 792 122 261 186 170 166 Net fees & commissions 9,617 7,643 6,769 7,724 1,794 2,074 1,969 1,833 2,667 Net interest income 3,210 2,459 2,250 2,806 697 721 712 627 687 Net investment income (293) 3,679 3,974 2,098 746 227 823 1,039 1,135 Other revenue 574 257 332 452 117 107 164 49 167 Total net revenue 13,108 14,039 13,325 13,080 3,354 3,129 3,669 3,548 4,656 Note: 1. CDF purchased an 81% share in KGI Securities on the open market in mid-2012. Following completion of share conversion on January 18, 2013, KGI Securities became a wholly-owned subsidiary of CDF. CDF s two securities subsidiaries, KGI Securities and Grand Cathay Securities Corp., officially merged on June 22, 2013; 2. Above figures include oversea subsidiaries contribution 19

Profits Breakdown Profits benefited from solid regional presence Profits Breakdown by Geographical Location (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Taiwan 1,853 1,200 3,059 2,433 710 495 674 670 832 Overseas Subsidiaries 130 369 958 805 144 229 257 363 554 Hong Kong (31) 236 693 556 102 147 188 299 519 Thailand 161 133 265 249 42 82 69 64 35 Total 1,983 1,568 4,017 3,238 854 724 932 1,034 1,386 (% of total profits) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Taiwan 93.4 76.5 76.1 75.1 83.1 68.4 72.4 64.9 60.0 Overseas Subsidiaries Hong Kong (1.6) 15.1 17.3 17.2 12.0 20.3 20.2 29.0 37.5 Thailand 8.2 8.4 6.6 7.7 4.9 11.3 7.5 6.1 2.5 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Note: Including KGI Securities and Grand Cathay Securities Corp. from 2013 20

Brokerage & Margin Loans Brokerage business provides a stable recurring income source Breakdown of Brokerage Commission by Client Segment (Taiwan Only) (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Retail 3,814 2,858 2,704 3,265 909 831 684 622 725 Institutional 786 570 551 557 142 145 131 121 152 Total 4,600 3,428 3,254 3,822 1,052 976 815 742 876 Market Share (%) 9.5 9.3 9.0 8.7 8.9 8.5 8.3 8.0 8.3 Margin Loans (Taiwan Only) (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Balance 35,840 23,576 23,227 26,348 26,652 27,536 25,566 27,022 26,626 Market Share (%) 11.1 10.6 10.4 10.0 10.2 10.0 9.7 9.7 9.6 21

Investment Portfolio High-quality investment portfolio (% of total) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Fixed income 77.0 73.2 66.6 69.9 63.9 67.8 69.9 58.8 58.4 Corporate bond & financial debenture 40.3 33.2 40.0 46.3 38.4 45.1 46.3 33.1 30.8 Convertible bond 25.5 24.3 19.8 11.1 12.4 15.7 11.1 11.1 9.7 Exchangeable bond 3.0 2.0 1.8 0.0 0.0 0.0 0.0 0.0 0.0 GB 8.1 13.8 5.0 12.5 13.0 7.0 12.5 14.6 17.9 Stocks 19.5 23.6 30.0 26.0 33.7 28.5 26.0 35.5 36.9 Others 3.5 3.2 3.4 4.0 2.4 3.7 4.0 5.7 4.7 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Total market value (NT$mn) 62,085 56,155 62,077 85,170 79,522 75,899 85,170 72,974 74,364 Note: 1. Includes hedged position for warrants ; 2. Excludes oversea subsidiaries balance 22

4. KGI Bank 23

KGI Bank Profitability Improving financial performance Improving Profitability Net profits, NT$bn 2010 Note: 2011-2014 were KGI Bank standalone figures Earnings per share, NT$ Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the proforma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April Note: 2012 EPS was relatively high due to the computation based on the weighed average of outstanding shares although a capital reduction by 46.54% took place at the year end Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the proforma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April 24

KGI Bank Profitability (Con t) Improving financial performance Improving Profitability ROAA, percent Note: 2011-2014 were KGI Bank standalone figures ROAE, percent Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the proforma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April Note: 2011-2014 were KGI Bank standalone figures Note: 2Q14-1Q15 red bars were KGI Bank standalone figures, with 1Q15 orange bar being the proforma figure post CDIB business transfer, and 2Q15 red bar excluding CDIB figures during April 25

KGI Bank Net Revenues Consumer banking accounted for approximately 40% of the net revenues (NT$mm) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Consumer Banking 1 3,906 4,190 4,152 4,801 1,192 1,289 1,150 1,067 1,199 Corporate Banking 1,756 1,948 2,913 3,572 890 984 956 766 696 Global Financial Markets (776) 757 1,434 1,487 387 689 100 488 705 Other 939 1,186 1,956 1,372 189 490 421 362 259 Total Net Revenues 5,825 8,081 10,456 11,232 2,658 3,453 2,627 2,683 2,859 (% of total) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Consumer Banking 1 67.1 51.8 39.7 42.7 44.8 37.3 43.8 39.8 41.9 Corporate Banking 30.1 24.1 27.9 31.8 33.5 28.5 36.4 28.5 24.3 Global Financial Markets (13.3) 9.4 13.7 13.2 14.6 20.0 3.8 18.2 24.7 Other 16.1 14.7 18.7 12.3 7.1 14.2 16.0 13.5 9.1 Total Net Revenues 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Note: 1. Consumer banking includes cash cards, credit cards, personal loans, car loans, AMC, and branch business (e.g., wealth management, mortgage loans, and micro business loans, etc.); 2. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 26

KGI Bank Loans A growing focus on secured consumer loans and corporate loans (NT$bn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Corporate Loans 114.1 114.8 139.5 157.3 158.7 164.0 157.3 158.1 150.4 Large corporations 99.7 100.3 124.8 142.6 142.6 148.5 142.6 143.5 136.8 SMEs 14.4 14.5 14.7 14.8 16.1 15.5 14.8 14.6 13.5 Secured Consumer Loans 25.5 31.1 36.3 37.8 36.1 36.4 37.8 38.7 39.7 Mortgage 25.4 31.1 36.2 37.7 36.0 36.3 37.7 38.7 39.6 Others 0.1 0.0 0.1 0.1 0.1 0.1 0.1 0.0 0.0 Unsecured Consumer Loans 28.1 29.5 33.1 34.2 33.2 33.7 34.2 33.7 34.1 Cash card 22.6 20.4 18.5 16.9 17.4 17.2 16.9 16.2 16.0 Personal loan 5.4 9.0 14.6 17.3 15.7 16.5 17.3 17.5 18.1 SF & others 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Total Loans 167.7 175.4 208.9 229.3 228.0 234.1 229.3 230.5 224.2 Credit card 2.8 2.6 2.5 2.5 2.8 2.6 2.5 2.4 3.3 AR/ Forfaiting/ China advance 2.8 9.8 54.1 55.6 51.7 50.7 55.6 49.3 44.2 Guarantees 14.8 14.5 13.6 12.4 13.2 12.8 12.4 12.1 12.1 Total Credit 188.2 202.4 279.1 299.7 295.7 300.1 299.7 294.3 283.8 Total loan YoY / QoQ (%) - 4.6 19.1 9.8 5.6 2.7 (2.0) 0.5 (2.8) Total credit YoY / QoQ (%) - 7.5 37.9 7.4 3.2 1.5 (0.1) (1.8) (3.6) Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 27

KGI Bank Loans (Cont d) A growing focus on secured consumer loans and corporate loans (% of total) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Corporate Loans Large corporations 59.4 57.2 59.7 62.2 62.5 63.4 62.2 62.2 61.0 SMEs 8.6 8.3 7.1 6.4 7.1 6.6 6.4 6.3 6.0 Secured Consumer Loans Mortgage 15.1 17.7 17.3 16.4 15.8 15.5 16.4 16.8 17.7 Others 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Unsecured Consumer Loans Cash card 13.5 11.7 8.8 7.4 7.6 7.4 7.4 7.0 7.1 Personal loan 3.2 5.1 7.0 7.5 6.9 7.0 7.5 7.6 8.1 Sales finance & others 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Total Loans 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Foreign currency loans 1-16.7 24.9 24.7 26.7 26.9 24.7 24.8 23.1 Note: 1. Disclosed since 2012; 2. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 28

Corporate Banking - Loan Book Well-diversified portfolio with a focus on service and technology industries Loan Breakdown by Industry (% of total loan) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Services 22.1 33.9 30.5 27.6 31.0 30.6 27.6 27.3 28.0 Information, communication, tech 27.0 21.6 22.8 23.6 24.3 23.2 23.6 24.4 24.6 Plastics, rubber 14.8 12.7 12.5 10.9 10.5 12.9 10.9 11.6 11.2 Real estate 6.8 9.2 8.8 9.8 10.1 9.2 9.8 9.7 9.0 Transportation 7.3 5.5 3.3 5.5 4.2 4.5 5.5 5.1 5.1 Energy 5.6 2.6 2.1 2.6 2.7 2.8 2.6 2.5 3.2 Textiles 1.5 0.8 1.2 1.1 0.9 1.1 1.1 1.4 1.3 Others 14.8 13.6 18.8 18.8 16.3 15.7 18.8 18.0 17.6 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Total loans (NT$mn) 114,125 114,797 139,512 157,332 158,742 163,975 157,332 158,067 150,357 Note: 1. 2011-2014 and 2Q14-1Q15 were pro-forma figures post CDIB business transfer; 2. Excluding data from CDC Finance & Leasing Corp. Total consolidated assets of CDC Finance & Leasing Corp.: NT$3,336mn as of Dec. 31, 2011, NT$3,851mn as of Dec. 31, 2012, NT$4,050mn as of Dec. 31, 2013, and NT$3,974mn as of Dec. 31, 2014; NT$4,144mn as of Jun. 30, 2014, NT$3,952mn as of Sept. 30, 2014, NT$3,974mn as of Dec. 31, 2014, NT$4,089mn as of Mar. 31, 2015, and NT$4,207mn as of June. 30, 2015 29

KGI Bank Deposits A decreasing trend in NTD time deposit reduced funding cost Strong Growth of Foreign Currency Deposits Deposit breakdown, percent; total deposits, NT$bn Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 30

KGI Bank Liquidity Foreign-currency loan-to-deposit ratio has been declining recently Stable Growth in Foreign-Currency Deposit Led to a Notable Decrease in Foreign-currency LDR² Loan-to-deposit ratio (LDR), percent Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2. Loan-to-deposit ratio 31

KGI Bank Interest Spread and Net Interest Margin Interest spread and net interest margin stabilized in the past few quarters Dwindling Cash Card Business Coupled with Decline in Time Deposit Result in Steady Interest Spread Overall interest spread, percent Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer Net Interest Margin Maintains Steady Net interest margin, percent Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 32

KGI Bank Asset Quality Asset quality remained intact NPL Ratios and NPL Coverage Remained Stable Non-performing loan ratio, non-performing loan coverage, percent Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2. The relatively high non-performing loan ratio and low non-performing loan coverage ratio in 2011 were primarily due to exposure to the Prince Motors Group Better LLR Coverage than Banking Peers Loan loss reserve, NT$mm; loan loss reserve coverage, percent Note: 1. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 2. Banking peers loan loss reserve coverage was 1.28% in 2014 Note: 1. Banking peers loan loss reserve coverage was 1.29% in 2Q15 33

KGI Bank Net Fee Income Wealth management accounted for over half of the net fee income Net Interest Income & Net Fee Income (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Net interest income 5,510 6,083 8,230 9,237 2,309 2,330 2,254 2,038 1,934 Net fee income 1,291 1,441 1,657 1,769 418 486 427 483 449 Net Fee Income Breakdown¹ (NT$mn) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Wealth management 667 696 754 890 209 266 217 219 250 Cards 246 259 213 215 56 51 53 37 54 Loans 226 353 446 365 105 85 86 112 62 TMU 132 151 245 333 56 85 75 107 85 Others 21 (18) (2) (34) (8) (1) (5) 9 (1) Total 1,291 1,441 1,657 1,769 418 486 427 483 449 Note: 1. Included TMU; 2. 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer; 3. Disclosed net fee income instead of fee income starting 2Q15 34

KGI Bank Credit Cards and Cash Cards KGI Bank is the market leader in cash-card business 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 Credit Card Credit cards in circulation ('000) 602 536 516 495 502 498 495 499 500 Active credit cards ('000) 243 219 206 194 202 198 194 195 200 Monthly spending per credit card (NT$) 1,516 1,677 1,638 1,638 1,813 1,594 1,593 1,488 2,304 Spending (NT$mn) 10,951 10,791 10,153 9,741 2,731 2,381 2,368 2,230 3,453 Credit-card revolving (NT$mn) 1,668 1,551 1,388 1,300 1,352 1,298 1,300 1,283 1,264 Cash Card Cash cards with credit line ('000) 570 554 536 526 531 529 526 524 521 Cash cards with balances ('000) 394 379 374 365 369 367 365 362 360 Cash-card loans outstanding (NT$mn) 22,639 20,440 18,460 16,899 17,436 17,210 16,899 16,236 15,984 35

KGI Bank Efficiency Increasing efficiency Declining Cost-income Ratio Due To Strict Cost Control Cost-income ratio, percent Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 36

KGI Bank Capitalization Solid capitalization Strong Capital Adequacy Ratio Capital adequacy ratio, percent Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer Tier-1 capital ratio, percent Note: 2011-2014 and 2Q14-1Q15 were the pro-forma figures post CDIB business transfer 37

Global Financial Markets Focus on high-quality government/corporate bonds and blue-chip stocks Portfolio Breakdown (Market Value) (% of total market value) 2011 2012 2013 2014 2Q14 3Q14 4Q14 1Q15 2Q15 TW GB, municipal 65.0 69.0 49.0 66.0 48.0 57.0 66.0 69.0 71.0 TW Negotiable CD + Commercial paper 15.0 7.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Foreign GB 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 TW corporate, CB & CBO¹ 12.0 4.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Foreign corporate & CMO² 0.0 15.0 44.0 29.0 44.0 38.0 29.0 26.0 23.0 Equity 4.0 4.0 6.0 5.0 7.0 5.0 5.0 5.0 5.0 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Total market value 3 (NT$mn) 60,525 66,971 89,934 108,864 82,774 101,569 108,864 114,409 104,159 Total cost 3 (NT$mn) 60,343 66,589 90,805 108,956 82,918 102,132 108,956 113,614 104,346 Unrealized profits 4 (NT$mn) 182 382 (871) (92) (143) (564) (92) 794 (188) 6 Realized profits 5 (NT$mn) 880 1,268 1,390 2,089 443 620 663 560 888 Note: 1. Collateralized Bond Obligation; 2. Collateralized Mortgage Obligation; 3. Excluding bank deposits, repos and financial assets at fair value through profit & loss (including sovereign debts, FX, IRS, etc.); 4. Unrealized losses were partially offset by the realized disposal gains as well as interest income from hedging; 5. Realized profits before funding costs & operating expenses; 6. 2011-2014 and 2Q14-1Q15 were CDIB standalone figures, with 2Q15 being the pro-forma figures post CDIB business transfer; 6. Excluding the business transfer effect that increased the total cost, the unrealized profits would have been NT$540mn in 2Q15 38

5. Financial Highlights 39

Financial Snapshots - CDF A solid balance sheet with the lowest leverage amongst FHCs in Taiwan CDF (Consolidated) 2010 2011 2012 2013 2014 Total assets (NT$bn) 336.3 331.7 489.1 647.9 917.6 Total net worth (NT$bn) 129.8 119.0 165.8 169.1 173.9 Total assets/net worth (X) 2.6 2.8 2.9 3.8 5.3 Net profits (NT$bn) 1 8.6 1.6 5.0 8.3 10.8 EPS (NT$/share) 0.80 0.15 0.39 0.56 0.73 Book value per share (NT$/share) 11.94 10.56 10.70 11.05 11.41 Cash dividend per share (NT$/share) 0.60 0.00 0.18 0.40 0.60 ROAE (%) 6.6 1.3 3.7 5.1 6.4 ROAA (%) 2.8 0.5 1.3 1.4 1.4 Note: 1. Excluding profits attributable to non-controlling interests; 2. IFRS-compliant for periods beginning on or after January 1, 2013 40

Financial Snapshots - CDIB A leading merchant bank in Taiwan with focus on private equity CDIB (Consolidated) 2010 2011 2012 2013 2014 Total assets (NT$bn) 275.1 278.5 304.1 413.9 471.9 Total net worth (NT$bn) 131.3 120.3 112.8 114.4 114.0 Total assets/net worth (X) 2.1 2.3 2.7 3.6 4.1 Net profits 1 (NT$bn) 7.5 4.1 4.3 6.0 8.4 EPS (NT$/share) 0.97 0.53 0.64 0.98 1.40 Book value per share (NT$/share) 16.90 15.47 18.26 18.52 20.09 CAR Ratio (%) 31.0 32.7 27.9 18.6 17.7 ROAE (%) 5.7 3.3 3.7 5.3 7.4 ROAA (%) 2.9 1.5 1.5 1.7 1.9 Note: 1. Excluding profits attributable to non-controlling interests; 2. IFRS-compliant for periods beginning on or after January 1, 2013 41

Financial Snapshots KGI Securities A leading securities firm in Taiwan with extensive network presence KGI Securities (Consolidated) 2010 2011 2012 2013 2014 Total assets (NT$bn) 180.9 143.6 127.9 242.2 284.5 Total net worth (NT$bn) 50.8 51.1 48.1 74.7 64.5 Total assets/net worth (X) 3.6 2.8 2.7 3.2 4.4 Net profits 1 (NT$bn) 3.1 2.0 1.6 4.0 3.2 EPS (NT$/share) 0.98 0.62 0.48 0.87 0.75 Book value per share (NT$/share) 14.85 14.69 14.72 14.92 16.10 CAR Ratio (%) 278 342 400 371 343 ROAE (%) 6.4 4.6 3.4 5.6 4.8 ROAA (%) 1.9 1.4 1.2 1.8 1.3 Note: 1. Excluding profits attributable to non-controlling interests; 2. CDF purchased an 81% share in KGI Securities on the open market in mid-2012. Following completion of share conversion on January 18, 2013, KGI Securities became a wholly-owned subsidiary of CDF. CDF s two securities subsidiaries, KGI Securities and Grand Cathay Securities Corp., officially merged on June 22, 2013. 2013 net profits included full-year earnings of KGI Securities and Grand Cathay Securities Corp.; 3. IFRS-compliant for periods beginning on or after January 1, 2013 42

Financial Snapshots KGI Bank Improving profitability and solid capitalization KGI Bank (Consolidated) 2010 2011 2012 2013 2014 Total assets (NT$bn) 128.8 140.0 154.6 167.1 166.9 Total net worth (NT$bn) 12.5 12.3 15.5 18.3 18.9 Total assets/net worth (X) 10.3 11.3 10.0 9.1 8.8 Net profits 1 (NT$bn) (3.4) (0.3) 2.9 3.1 2.4 EPS (NT$/share) (2.10) (0.16) 3.29 2.00 1.55 Book value per share (NT$/share) 7.72 7.60 10.16 12.01 12.36 CAR Ratio (%) 15.7 13.4 14.9 13.6 12.9 ROAE (%) (23.9) (2.1) 20.6 18.1 12.7 ROAA (%) (2.6) (0.2) 2.0 1.9 1.4 Note: IFRS-compliant for periods beginning on or after January 1, 2013 43

Quarterly Financial Snapshots - CDF Profitability was affected by market volatility CDF (Consolidated) 2Q14 3Q14 4Q14 1Q15 2Q15 Total assets (NT$bn) 741.4 922.0 917.6 939.7 910.0 CDIB (NT$bn) 464.1 467.6 471.9 467.3 70.7 KGI Securities (NT$bn) 286.9 293.9 284.5 313.4 302.5 KGI Bank(NT$bn) - 167.5 166.9 162.3 551.4 Total net worth (NT$bn) 167.7 169.9 173.9 175.4 166.9 Total assets/net worth (X) 4.4 5.4 5.3 5.4 5.5 Net profits (NT$bn) 2.1 3.2 2.8 2.7 2.3 CDIB (NT$bn) 1.9 2.7 1.5 1.7 1.3 KGI Securities (NT$bn) 0.9 0.7 0.9 1.0 1.4 KGI Bank (NT$bn) - 0.7 0.3 0.6 1.2 EPS (NT$/share) 0.14 0.22 0.19 0.18 0.16 Book value per share (NT$/share) 10.96 11.08 11.41 11.58 11.02 Annualized ROAE (%) 5.0 7.6 6.6 6.3 5.5 Annualized ROAA (%) 1.2 1.6 1.3 1.2 1.0 Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. ROAE and ROAA are annualized; 3. Net profits, ROAE and ROAA excluded non-controlling interests 44

Quarterly Financial Snapshots - CDIB Profitability was affected by market volatility CDIB (Consolidated) 2Q14 3Q14 4Q14 1Q15 2Q15 Total assets (NT$bn) 464.1 467.6 471.9 467.3 70.7 Total net worth (NT$bn) 114.9 111.4 114.0 115.3 67.8 Total assets/net worth (X) 4.0 4.2 4.1 4.1 1.0 Net profits (NT$bn) 1.9 2.7 1.5 1.7 1.3 EPS (NT$/share) 0.30 0.45 0.26 0.30 0.36 Book value per share (NT$/share) 18.62 19.63 20.09 20.32 32.86 Annualized ROAE (%) 6.4 9.5 5.3 6.0 5.5 Annualized ROAA (%) 1.6 2.3 1.3 1.5 1.9 Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. ROAE and ROAA are annualized; 3. Net profits, ROAE and excluded non-controlling interests; 4. CDIB has completed the business transfer on May 1, 2015 45

Quarterly Financial Snapshots KGI Securities Profitability was affected by market volatility KGI Securities (Consolidated) 2Q14 3Q14 4Q14 1Q15 2Q15 Total assets (NT$bn) 286.9 293.9 284.5 313.4 302.5 Total net worth (NT$bn) 72.5 62.5 64.5 65.8 65.6 Total assets/net worth (X) 4.0 4.7 4.4 4.8 4.6 Net profits (NT$bn) 0.9 0.7 0.9 1.0 1.4 EPS (NT$/share) 0.18 0.17 0.24 0.27 0.37 Book value per share (NT$/share) 14.46 15.60 16.10 16.44 16.40 Annualized ROAE (%) 4.6 4.3 5.9 6.3 8.4 Annualized ROAA (%) 1.3 1.0 1.3 1.4 1.8 Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. Including prior interests under joint control; 3. ROAE and ROAA are annualized; 4. Net profits, ROAE and ROAA excluded non-controlling interest 46

Quarterly Financial Snapshots KGI Bank Improving profitability and solid capitalization KGI Bank 2Q14 3Q14 4Q14 1Q15 2Q15 Total assets (NT$bn) 168.5 167.5 166.9 549.2 551.4 Total net worth (NT$bn) 17.8 18.5 18.9 57.5 56.8 Total assets/net worth (X) 9.5 9.1 8.8 9.5 9.7 Net profits 1 (NT$bn) 0.7 0.7 0.3 1.3 1.7 EPS (NT$/share) 0.46 0.44 0.21 0.28 0.37 Book value per share (NT$/share) 11.67 12.07 12.36 12.49 12.33 CAR Ratio (%) 12.1 12.6 12.9 16.80 15.1 ROAE (%) 15.4 14.7 7.1 9.42 12.1 ROAA (%) 1.7 1.6 0.8 0.95 1.2 Note: 1. IFRS-compliant for periods beginning on or after January 1, 2013; 2. ROAE and ROAA are annualized; 3. 1Q15 was the pro-forma figures post CDIB business transfer 47

CDF Shareholding Structure FINI holding exceeds 20% Steadily increasing FINI Holding FINI holding, percent Top 10 Shareholders of CDF As of June 30, 2015 1. Hsing Wen Investment Co., Ltd 4.29% 2. China Life Insurance Co., Ltd. 3.71% 3. Fubon Life Insurance Co., Ltd 3.01% 4. Jing Kwan Investment Co., Ltd 2.75% 5. KGI Securities Co., Ltd 2.00% Source: Taiwan Stock Exchange 6. Standard Chartered Bank in custody for Vanguard Emerging Markets Stock Index Fund, 1.72% 7. Government of Singapore 1.65% 8. Cathay Life Insurance Co., Ltd 1.42% 9. Bank of Taiwan 1.36% 10. Bureau of Labor Funds 1.11% Total 23.02% Note: As of April 30 for 2011-2014, and as of April 14 for 2015 Note: FINI s shareholding percentage will be updated after the registration date in April and July each year 48

Valuation Methods Valuation system co-developed with KPMG improves transparency Private Placement No Listed / OTC No Yes Yes Is the issuer listed? Closing Price Yes Emerging Stocks Yes No Average monthly turnover in the latest Is a quarter > average No benchmarking median turnover of price available? listed companies during the past one year? Yes No Yes No Valuation on Is a market price the valuation available in the No date * liquidity discount factor 1 past 3 months? Closing price on the valuation date * liquidity discount factor 1 Note1: Based on Black Scholes Model Is a binding price available in the next 3 months? Yes Yes No Market price Fund-raising price or put option No No Valuation by stage of development* * Stages of development IPO Candidate Stable Expansion Early Surveillance IPO Candidate Stable Expansion Early Stage Surveillance The company has a qualified IPO plan or has signed contracts with recommending securities firms The company has main operations > 2 years with (1) positive retained earnings for the recent financial years, or (2) net profit for the past 2 years Main operations > 2 years with net loss for the recent financial years Main operations < 2 years (excluding biotech companies still in the R&D-phase) The company is in trouble (e.g., termination of operations or liquidation) Valuation Method(s) 1 st IPO Price DCF DCF DCF Independent Appraisal 2 nd DCF Coco Coco NAV NAV 3 rd Coco Coco ** Acronyms DCF Discounted Cash Flow Coco Competitor Comparison NAV Net Asset Value 49

CDF & Principal Subsidiaries Well-balanced organization structure Organization Chart China Development Financial Holdings 中 華 開 發 金 控 China Development Industrial Bank 中 華 開 發 工 銀 KGI Securities 凱 基 證 券 KGI Bank 凱 基 銀 行 CDIB Private Equity Corporation 中 華 開 發 工 銀 科 技 顧 問 (100%) * CDIB Private Equity Corporation provides advisory service to CDIB Venture Capital Corporation CDIB Venture Capital Corporation 中 華 開 發 創 業 投 資 (100%) China Development Asset Management Corp. 中 華 開 發 資 產 管 理 (100%) China Venture Management Inc. 開 發 科 技 顧 問 (100%) CDIB Strategic Venture Fund, Ltd. 中 瑞 創 投 (100%) ROC Strategic Company Ltd. 中 亞 創 投 (100%) CDIB Management Consulting Corp. 中 華 開 發 管 理 顧 問 (100%) CDIB Private Equity (Hong Kong) Corp. Ltd. (100%) CDIB Venture Capital (HK) Corp. Ltd. 中 華 開 發 股 權 投 資 ( 香 港 ) (100%) *** China Development Asset Management Corp. provides advisory service to its subsidiaries ****China Venture Management Inc. provides advisory service to CDIB CME Fund, Ltd., CDIB Strategic Venture Fund Ltd., and ROC Strategic Company Ltd. CPEC Huachuang Private Equity (Kunshan) Co. Ltd. 華 創 毅 達 ( 昆 山 ) 股 權 投 資 管 理 (65%) CDIB Private Equity (China) Corp. 中 華 開 發 股 權 投 資 管 理 (100%) CPEC Huakai Private Equity (Fujian) Co. Ltd. 華 開 ( 福 建 ) 股 權 投 資 管 理 (70%) Development Industrial Bank Asset Mgmt. Corp. 開 發 工 銀 資 產 管 理 (100%) Chung Hwa Growth 3 Asset Mgmt. Corp. 中 華 成 長 三 資 產 管 理 (100%) Chung Hwa Growth 4 Asset Mgmt. Corp. 中 華 成 長 四 資 產 管 理 (100%) CDIB Capital International Corp. (CCIC) (100%) CDIB Global Markets I, II, III Limited (100%) CDIB Capital Investment I, II Limited (100%) CDIB International Leasing Corp. 中 華 開 發 國 際 租 賃 (100%) CDC Finance & Leasing Corp. 華 開 租 賃 (76.04%) **CDIB Private Equity (China) Corp. will provide 93% 5% advisory service 20% 56% CPEC Huachuang Private Equity Mgmt. (Kunshan) Enterprise (Limited Partnership) 昆 山 華 創 毅 達 股 權 投 資 管 理 企 業 ( 有 限 合 夥 )(65%) to General Partners of CPEC Huakai Private Equity (Fujian) / CPEC Huachuang Private Equity (Kunshan) / China North Fund CPEC Huachuang Private Equity Mgmt. (Fujian) Enterprise (Limited Partnership) 華 創 ( 福 建 ) 股 權 投 資 管 理 企 業 ( 有 限 合 夥 )(70%) CDIB Capital (Hong Kong) Corp. Ltd. (100%) ***** CCIC provides advisory service to CDIB Global Markets I, II Limited, CDIB Capital Investment I, II Limited, and CDIB Capital Asia Partners Limited CDIB Capital (USA) Corp. (100%) CDIB Capital International (Korea) Corp. (100%) CDIB Capital Asia Partners Limited (100%) Oversea 50