We have also audited, in accordance with auditing standards generally accepted in the Republic of China and the standards of the Public Company Accounting Oversight Board (United States), the consolidated financial statements as of and for the year ended December 31, 2010 of the Company and our report dated March 17, 2011 expressed an unqualified opinion on those financial statements and included explanatory paragraphs regarding i) the Company’s early adoption of the new Statement of Financial Accounting Standards No. 41, “Operating Segments” (“SFAS No. 41”) beginning from September 1, 2009, ii) the reconciliation to accounting principles generally accepted in the United States of America (“US GAAP”) and iii) the convenience translation of New Taiwan dollar amounts into U.S. dollar amounts. 

/s/ D eloitte  & touche 

Deloitte & Touche Taipei, Taiwan The Republic of China 

March 17, 2011 

