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.  PART II March 17, 2011 /s/ D eloitte  &  touche Deloitte & Touche Taipei, Taiwan The Republic of China 127