World Fitness Services Ltd. acquired the right-of-use assets. Total area of the building and public area is approximately 1,477.75 ping (equivalent to 4,885.12 square meters). Price per unit: Monthly rent TWD 1,824 ~ TWD 2,149 each ping (calculated on the total area of the building).

Total amount of right-of-use assets: TWD 315,072,000. This is a lease renewal of the existing club. To calculate the total amount of right-of-use assets, the day after the last day of the expired lease is used as the lease commencement date, and the present value of agreed monthly payment in the upcoming lease term is calculated with discount rate.

Still, once the actual lease commencement date begins, the total amount of right-of-use assets shall be recalculated with the start and end dates of actual lease term and discount rate.