Lifefun-KY: Handles According to Regulations for Lending and Endorsement of Publicly Issued Company Funds

1. Date of Fact Occurrence: 115/05/11 2. Endorsed/Guaranteed Company: (1) Company Name: Lifefun Co., Ltd. (2) Relationship with the Company Providing Endorsement/Guarantee: 100% owned parent company (3) Limit of Endorsement/Guarantee (in thousands of NTD): 1,230,024 (4) Remaining Balance of Original Endorsement/Guarantee (in thousands of NTD): 0 (5) Amount of New Endorsement/Guarantee (in thousands of NTD): 791,500 (6) Balance of Endorsement/Guarantee up to the Date of Fact Occurrence (in thousands of NTD): 791,500 (7) Actual Amount Drawn by the Endorsed/Guaranteed Company (in thousands of NTD): 0 (8) Reason for New Endorsement/Guarantee: To obtain a USD 25,000,000 credit line for the parent company, Lifefun Co., Ltd., with 100% subsidiary Christies International (Hong Kong) Co., Ltd. providing a USD 25,000,000 time deposit as collateral. 3. Collateral Provided by the Endorsed/Guaranteed Company: (1) Content: None (2) Value (in thousands of NTD): 0 4. Most Recent Financial Statements of the Endorsed/Guaranteed Company: (1) Capital (in thousands of NTD): 824,924 (2) Accumulated Surplus/Deficit (in thousands of NTD): 2,122,728 5. Conditions for Release of Endorsement/Guarantee Liability: (1) Conditions: Repayment of the loan (2) Date: Bank contract expiration date 6. Total Limit of Endorsement/Guarantee (in thousands of NTD): 3,075,061 7. Balance of Endorsement/Guarantee up to the Date of Fact Occurrence (in thousands of NTD): 791,500 8. Ratio of Endorsement/Guarantee Balance to the Net Worth of the Publicly Issued Company in its Most Recent Financial Statements up to the Date of Fact Occurrence: 14.19% 9. Total Sum of Endorsement/Guarantee, Long-Term Investment, and Fund Lending up to the Date of Fact Occurrence as a Ratio to the Net Worth of the Publicly Issued Company in its Most Recent Financial Statements: 48.91% 10. Other Matters to be Noted: Exchange rate calculated as of 115/04/30: USD:NTD = 1:31.66.