Perfect SPAC Presentation Deck

PERFECT Summary Of Certain Material Differences Between Taiwan-IFRS and IFRS Perfect's financial information in this presentation is prepared and presented in conformity with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IAS 34 "Interim Financial Reporting" endorsed and issued into effect by the R.O.C. Financial Supervisory Commission ("Taiwan-IFRS"). Taiwan-IFRS and IFRS differ in certain significant respects. A brief description of certain significant differences between Taiwan-IFRS and IFRS is set forth below. The regulatory organizations that promulgate Taiwan-IFRS and IFRS have initiated ongoing projects that may affect future comparisons such as the comparison below. This summary does not and is not intended to provide a comprehensive listing of all existing or future differences between Taiwan-IFRS and IFRS, including those specifically related to Perfect or to the industries in which it operates. No attempt has been made to identify future differences between Taiwan-IFRS and IFRS as a result of prescribed changes in accounting standards, or disclosure, presentation or classification differences that would affect the manner in which transactions and events are reflected in the financial statements of Perfect or the notes thereto. Further, had Perfect undertaken to identify the differences specifically affecting the financial statements presented in this proxy statement/prospectus, other potentially significant differences which are not in the following summary may have come to its attention. Accordingly, there can be no assurance that this summary provides a complete description or quantifies the effects of all differences which may have a significant impact on Perfect's financial statements. Summary of Certain Material Differences Subject Tax on unappropriated earnings Taiwan-IFRS Companies in the R.O.C. are subject to 5% surtax on unappropriated earnings. The tax on unappropriated earnings is recorded in the year the shareholders approved the appropriation of earnings. IFRS Confidential 47 Companies in the R.O.C. are subject to 5% surtax on unappropriated earnings. The tax on unappropriated earnings should be accrued during the period the earnings arise and adjusted to the extent of the appropriations approved by the shareholders in the following year.]

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