96 () 60 (1)(2) (3) (4) (5) 95121 0950202038

0

95121 0950202038 () () 1. 2. (1) (2) (3) (4) () () 0

95121 0950202038 1

1. (Promotion) 2. (Inquiry) 3. (Offer) 4. (Collection) 5. (Claim) (1) (2) (3) (4) () () () 1. 2. 3. 4. (1)Incoterms2000 (2) (3) () () 1. 2. 3. 4. (1) (2) () () 1. Commercial Invoice 2. Packing List 3. Bill of Exchange 4. Shipping Order (1) (2)

2

1.

0

SWIFT LCSWIFT LC UCP600 Sender : BANK OF TOKYO - MITSUBISHI, OSAKA, JAPAN Receiver : LAND BANK, KAOHSIUNG BRANCH 27 (Sequence of Total) 1/1 40A (Form of Documentary Credit): IRREVOCABLE 20 (Documentary Credit Number): 01-193851-4 31C (Date of Issue: 090130 31D (Date And Place of Expiry): 090310 AT COUNTER OF OPENING BANK 50 (Applicant): SUZUKI TRADING CO., LTD. 2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN 59 (Beneficiary): JASON ENTERPRISES LTD. 123, NANKING EAST ROAD, SEC 2, TAIPEI, TAIWAN 32B (Currency Code , Amount): JPY 112,000.00 39A (Percentage Credit Amount Tolerance) : 03/05 41A (Available With-----By---): ANY BANK BY NEGOTIATION 42C (Drafts At------): 45 DAYS AFTER B/L DATE FOR 80PCT OF INVOICE VALUE 42A (Drawee): ISSUING BANK 43P (Partial Shipments): PERMITTED 43T (Transshipment): PROHIBITED 44A (On Board/Dispatch /Taking Charge From.)ANY ASIAN PORT 44B (For Transportation To -----): OSAKA 44C (Latest Date of Shipment): 090305 45A (Shipment of Goods): STUFFED TOYS 7000PCS AS PER S/C NO.2424 CIF OSAKA (INCOTERMS 2000) 46A (Documents Required): 1. MANUALLY SIGNED AND STAMPED COMMERCIAL INVOICE IN TRIPLICATE, SHOWING FOB VALUE, FREIGHT, AND INSURANCE PREMIUM SEPARATELY. 2. SIGNED PACKING LIST IN 2 ORIGINALS AND 2 COPIES, INDICATING IMPORT PERMIT NO. 586-35. 3. FULL SET LESS ONE OF CLEAN ON BOARD OCEAN BILL OF LADING CONSIGNED TO SHIPPERS ORDER AND BLANK ENDORSED, NOTIFY CAT CUSTOMS CO., LTD. MARKED FREIGHT PREPAID. 4. INSURANCE POLICIES/ CERTIFICATES IN DUPLICATE, ENDORSED IN BLANK, FOR FULL INVOICE VALUE PLUS 10%, COVERING INSTITUTE CARGO CLAUSES (B) INSTITUTE STRIKES CLAUSES-CARGO. 5. SRUVEY REPORT IN DUPLICATE. 6. INSPECTION CERTIFICATE IN TRIPLICTAE. 7. CERTIFICATE OF ORIGIN IN DUPLICATE. 8. FUMIGATION CERTIFICATE IN DUPLICATE.0

UCP 600 of ICC 3

BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE ORIGINAL B/L AND ONE SET NON-NEGOTIABLE OF SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT BY REGISTERED AIRMAIL. 47A (Additional Conditions ): 1. IN CASE OF DISCREPANCIES NOTED IN DOCUMENTS PRESENTED FOR NEGOTIATION, A HANDLING CHARGES OF USD 60.00 SHALL BE DEDUCTED. 2. B/L, INVOICE, PACKING LIST MUST BEAR CREDIT NO & S/C NO. 3. THIS CREDIT IS TRANSFERABLE IN WHICH CASE BENEFICIARYS CERIFICATE OF TRANSFER IS REQUIRED; THE ADVISING BANK IS AUTHORISED AS A TRANSFERRING BANK. 4. INTEREST AND DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT. 5. GOODS TO BE PACKED 20 PCS IN A CARTON 6. FOB VALUE=USD19/PC FREIGHT=USD0.6/PC INSURANCE PREMIUM=USD0.4/PC 48 (Period for Presentation): DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 53D (Reimbursing Bank) : SUMITOMO BANK LTD., TOKYO, JAPAN 49 Confirmation : COMFIRMED BY ADVISING BANK, CONFIRMATION COST FOR BENEFICIARYS ACCOUNT.

9.

Sender () : BANK OF TOKYO - MITSUBISHI, OSAKA, JAPAN ( ) SWIFT 51D SENDERISSUING BANKOPENING BANKAPPLICANT BANK (51D) RECEIVED FROMAPPLICATION HEADER Receiver () : LAND BANK, KAOHSIUNG BRANCH () SWIFT 57D RECEIVER ADVISING BANK (57D) NOTIFYING BANKADVISE THROUGHBASIC HEADER (a-d) aLAND BANK () RECEIVED FROM(): BANK OF TOKYO - MITSUBISHI FROM:( ) bFROM: BANK OF TOKYO - MITSUBISHI FROM: () TO ADVISING(ADV.) BANK: LAND BANK TO: () cADVISE THROUGH() LAND BANK () APPLICATION HEADER: BANK OF TOKYO - MITSUBISHI () dBASIC HEADER: LAND BANK () APPLICATION HEADER: BANK OF TOKYO - MITSUBISHI () 27 (Sequence of Total()) 1/1 1 1 40A (Form Of Documentary Credit ()):4

IRREVOCABLE (UCP600 ) TRANSFERABLE40A47A (TRANSFERABLE) 20 (Documentary Credit Number): 01-193851-4 01-193851-4 31C (Date Of Issue): 090130 SWIFT LC09 01 30 2009 1 30 31D (Date and Place of Expiry): 090310 AT COUNTER OF OPENING BANK () Date and Expiry()090310 SWIFT LC 2009 3 102009 3 10 () Place of Expiry a. AT COUNTER OF NEGOTIATING BANK b. AT OUR COUNTER c. IN COUNTRY OF ISSUING BANK d. IN BENEFICIARYS COUNTRY e. 1. 2. 3. 50 (Applicant()): SUZUKI TRADING CO.,LTD. 2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN ( ) UCP 600 18 a 59 (Beneficiary()): JASON ENTERPRISES LIMITED 123, NANKING EAST ROAD, SEC 2,TAIPEI, TAIWAN ( ) UCP 600 18 a 32B (Currency Code , Amount): JPY 112,000.00 112,000 SWIFT LC ONLY() UCP 600 18 a 1.JPYJAPANESE YENS 2.AUDAUSTRALIAN DOLLARS 3.USD US DOLLARS 4.EUR EURO DALLARS 5. HKD HONGKONG DALLARS 1. 1,000,000 Million 2. 1,000 Thousand 3. 100 Hundared 4. 12 Twelve 5. 20 Twenty 6. 40 Forty 7. 50 Fifty 8. 13 Thirteen 9. 14 Fourteen 10. 15 Fifteen 11. 11 Eleven 12. 19 Nineteen 39A (Percentage Credit Amount Tolerance) : 03/05 +3% -5% UCP 600 (PC, DOZ, SET, DOZ, CASECARTON) PC5

3% JPY 112,000.00 ( ) (KG)ABOUT 5% JPY115,360.00 (JPY 112,000 x1.03 ) 41A (Available With---By---): ANY BANK BY NEGOTIATION L/C ()BY NEGOTIATION L/C ()L/C ()L/C a. ANY BANK BY NEGOTIATION L/C b. ADVISING BANK BY NEGOTIATION () L/C ()BY PAYMENT (42C) a. ADVISING BANK BY (SIGHT) PAYMENT b. ADVISING BANK BY DEFERRED PAYMENT AT xx DAYS AFTER B/L DATE xx (78) 98-2 : 78 : INSTRUCTIONS : CREDIT AVAILABLE WITH ADVISING BANK BY DEFERRED PAYMENT AT XX DAYS FROM B/L DATE xx 42C (Drafts At------): 45 DAYS AFTER B/L DATE FOR 80 PCT OF INVOICE VALUE ( ) () a. AT 45 DAYS AFTER B/L DATEB/L DATE() SHIPPING DATE() () ()FEB.10, 2009 () 45 --AT 45 DAYS AFTER Feb. 10, 2009 SIGHT OF THIS FIRST BILL OF EXCHANGE B/L DATE:FEB.10, 2009 45 DAYS AFTER B/L DATESIGHT b. c. d. AT SIGHT --AT *********** SIGHT OF THIS FIRST BILL OF EXCHANGE AT 45 DAYS SIGHT 45 --AT FORTY FIVE DAYS SIGHT OF THIS FIRST BILL OF EXCHSNGE AT 45 DAYS AFTER SIGHT 45 --AT FORTY FIVE DAYS AFTER SIGHT OF THIS FIRST BILL OF EXCHANGE AT 45 DAYS AFTER DATE() 45 --AT 45 Days After Feb. 10, 2009 SIGHT OF THIS FIRST BILL OF6

e.

EXCHANGE () FEB.10, 2009 45 DAYS AFTER DATE SIGHT () a. FOR 80 PCT OF INVOICE VALUE = * 80% b. =L/C (32B) = 7000PCS L/CL/C= JPY112,000 (32B) 7000PCS--FOR JPY112,000 (L/C) 7000PCS=JPY112,00080%=JPY 140,000 7000PCS==JPY140,0007000PCS= JPY20.00 c. =L/C (32B) / * = 7000 PCS = 4800 PCS 4800PCSJPY112,0007000 * 4800= JPY76,800 4800PCS--FOR JPY76,800 4800PCS=JPY76,80080%= JPY96,000 4800PCS==JPY96,0004800PCS= JPY20.00 d. FOR 100 PCT ( FULL) OF INVOICE VALUE =L/C = (=) 7000PCS== JPY112,000 (32B) 4800PCS== JPY112,0007000 * 4800= JPY76,800 42A (Drawee): ISSUING BANK Drawee = Drawn on a. ISSUING BANK (OPENING BANK) BANK OF TOKYO - MITSUBISHI, OSAKA, JAPAN b. US (OURSELVES) BANK OF TOKYO - MITSUBISHI, OSAKA, JAPAN --TO BANK OF TOKYO MITSUBISHI, OSAKO, JAPAN ( ) c. UCP600 6 c LC Drawee () 43P (Partial Shipment): PERMITTED a. PERMITTED (ALLOWED) b. PROHIBITED = NOT ALLOWED = NOT PERMITTED = c. L/CPartial ShipmentUCP600 d. L/C LC 5% e. UCP600 31 a 43T (Transhipment): PROHIBITED L/CTranshipmentUCP600 44A (On Board/Dispatch /Taking Charge From.) ANY ASIAN PORT a. ANY ASIAN PORT 7

Shipped From PORT OF LOADING () b. TAIWANESE PORT c. SHANGHAI() CHINA () d. () TAIWAN e. MANILA()() PHILIPPINES () 44B (For Transportation To -----): OSAKA OSAKA 44C (Latest Date Of Shipment): 090305 2009 3 5 SHIPMENT NOT LATER THAN 090305 () 2009 3 5 45A (Shipment Of Goods ): STUFFED TOYS 7000PCS AS PER S/C NO.2424 CIF OSAKA () NO.2424 a. AS PER BUYERS (PURCHASE) ORDER NO.2424 NO.2424 b. AS PER PROFORMA INVOICE NO.2424 DATED JAN. 25, 2009 2009/1/ 25 NO.2424 ()CIF OSAKA (L/C 46A) a. CIF (OSAKA ) () ( BENEFICIARY : 59) S/O FREIGHT PREPAID OR FREIGHT PAID (46AINSURANCE POLICY/CERTIFICATE) b. CFR (OSAKA) () ( BENEFICIARY :59) (APPLICANT :50) S/O FREIGHT PREPAID OR FREIGHT PAID (46AINSURANCE POLICY /CERTIFICATE) c. FOB (KEELUNG) () (APPLICANT :50) S/O FREIGHT COLLECT (46AINSURANCE POLICY /CERTIFICATE) ()45A47A (MAIN MARK) OTC S/O 2424 OSAKA (C/NO.) 1 () C/NO. 1-350 (:7000/20=350 CTNS) MADE IN TAIWAN TAIWAN (S/O port of loading ) UCP600 18 c 46A (Documents Required ): 1. MANUALLY SIGNED AND STAMPED COMMERCIAL INVOICE IN TRIPLICATE, SHOWING FOB VALUE, FREIGHT, AND INSURANCE PREMIUM SEPARATELY.8

(3) FOB : a. ORIGINAL 1 b. DUPLICATE 2 c. TRIPLICATE 3 d. QUADRUPLICATE 4 e. QUINTUPLICATE 5 f. SEXTUPLICATE 6 2. SIGNED PACKING LIST IN 2 ORIGINALS AND 2 COPIES.( 2 )(2) INDICATING IMPORT PERMIT NO. 586-35. : 586-35 3. FULL SET LESS ONE OF CLEAN ON BOARD OCEAN BILL OF LADING CONSIGNED TO SHIPPERS ORDER AND BLANK ENDORSED, NOTIFY CAT CUSTOMS CO., LTD. MARKED FREIGHT PREPAID. ()FULL SET LESS ONE OF CLEAN ON BOARD OCEAN BILL OF LADING (2/3) a. FULL SET= 3/3 SET ORIGINAL () 3 b. FULL SET LESS ONE = 2/3 SET ORIGINAL ()= 2 ()B/LCONSIGNED MADE OUT ISSUED B/L a. CONSIGNED TO SHIPPERS ORDER consigneeTO SHIPPERS ORDER ( S/O B/L ) MADE OUT TO ORDER OF SHIPPER consignee TO ORDER OF SHIPPER b. ISSUED TO ORDER OF BANK OF TOKYO - MITSUBISHI consignee TO ORDER OF BANK OF TOKYO-MITSUBISHI MADE OUT TO OUR ORDER OUR() BANK OF TOKYO- MITSUBISHI () consignee TO ORDER OF BANK OF TOKYO-MITSUBISHI c. CONSIGNED TO ORDER consignee TO ORDER ()BLANK ENDORSED (BLANK ENDORSEMENT, ENDORSED IN BLANK) ()B/L NOTIFY B/L B/L a. NOTIFY OSAKA TRADE CO., LTD. NOTIFY PARTY SUZUKI TRADING CO. LTD. b. NOTIFY APPLICANT ( 50) NOTIFY PARTY() SUZUKI TRADING CO., LTD.9

2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN c. NOTIFY APPLICANT AND US () NOTIFY PARTY SUZUKI TRADING CO., LTD. 2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN AND BANK OF TOKYO MITSUBISHI, OSAKA, JAPAN d. B/L (50) NOTIFY PARTY SUZUKI TRADING CO., LTD. 2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN e. INDICATE APPLICANTS NAME AND ADDRESS AS NOTIFY PARTY AS WELL AS US B/L ()(US) NOTIFY PARTY SUZUKI TRADING CO., LTD. 2-13, CHOME, AWAJI MACHI CMUO, OSAKA, JAPAN AND BANK OF TOKYO - MITSUBISHI, OSAKA, JAPAN ()a. MARKED FREIGHT PREPAID (CFRCIFCPTCIP ) b. MARKED FREIGHT COLLECT (FOBFCA ) c. FREIGHT PAYABLE AT DESTINATION ( FOBFCA ) 4. INSURANCE POLICIES/ CERTIFICATES IN DUPLICATE, ENDORSED IN BLANK, FOR FULL INVOICE VALUE PLUS 10%, COVERING INSTITUTE CARGO CLAUSES (B)INSTITUTE STRIKES CLAUSES-CARGO. 2 10% () (46A) a. CIF ()- CIP ()- b. FOB ()CFR ()- FCA ( ) CPT ()- ()FOR FULL INVOICE VALUE PLUS 10% 10% a. 7000PCS = * 1.1 = JPY 140,000 * 1.1 = JPY154,000 b. 4800PCS = * 1.1 = JPY96,000 * 1.1 = JPY1054,600 c. = JPY 140,000 * 1.1 ()COVERING INSTITUTE CARGO CLAUSES (B)INSTITUTE STRIKES CLAUSES-CARGO a. (B) b. ICC()(A)ICC()(B)ICC( )(C) c. INSTITUTE WAR CLAUSES-CARGO INSTITUTE STRIKES CLAUSES-CARGO d. L/CICC()(C) () a. L/CUCP

10

b. L/CCLAIMS, IF ANY, ARE TO BE PAID AT DESTINATION IN THE SAME CURRENCY OF THE DRAFT 5. BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE ORIGINAL B/L AND ONE SET NON-NEGOTIABLE OF SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT BY REGISTERED AIRMAIL. 6. SURVEY REPORT IN DUPLICATE. ( 2 ) 7. INSPECTION CERTIFICATE. ( 2 ) 1 8. CERTIFICATE OF ORIGIN. ( 2 ) 9. FUMIGATION CERTIFICATE. ( 2 ) UCP600 17 a 47A (Additional Conditions ): 1. IN CASE OF DISCREPANCIES NOTED IN DOCUMENTS PRESENTED FOR NEGOTIATION, A HANDLING CHARGES OF USD 60.00 SHALL BE DEDUCTED. USD 60.00 2. B/L, INVOICE, PACKING LIST MUST BEAR CREDIT NO & BUYERS ORDER NO. 3. THIS CREDIT IS TRANSFERABLE IN WHICH CASE BENEFICIARYS CERIFICATE OF TRANSFER IS REQUIRED; THE ADVISING BANK IS AUTHORISED AS A TRANSFERRING BANK. a. L/C b. ( 40A, 47A) -TRANSFERABLE() 4. INTEREST AND DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT. () a. FOR ACCOUNT OF BENEFICIARY. b. FOR APPLICANTS ACCOUNT c. 5. GOODS TO BE PACKED 20 PCS IN A CARTON 20 PCS 6. FOB VALUE=USD19/PC FREIGHT=USD0.6/PC INSURANCE PREMIUM=USD0.4/PC 4800 PCS FOB a. FOB VALUE (FOB)=USD19/PC FOB=USD19 x 4800PCS= USD91,200 b. FREIGHT()=USD0.6/PC =USD0.6 x 4800PCS= USD2,800 c. INSURANCE PREMIUM()=USD0.4/PC =USD0.4 x 4800PCS=USD1,920 48 (Period For Presentation): DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 10 L/C 11

(48)- (31D)-L/C a. 2/10 2 10 b. 3/05 3 5 c. UCP600 12L/C 53D Reimbursing Bank : SUMITOMO BANK LTD., TOKYO, JAPAN. () SUMITOMO BANK LTD., TOKYO, JAPAN. 49 Confirmation : COMFIRMED BY ADVISING BANK (L/C ) LAND BANK, KAOHSIUNG BRANCH 49 CONFIRMATION show, record, bear, mark, indicate

()() 1 2 3 (UCP 600)(eUCP1.1)(ISBP 681) (ISP98) () () () () UCP 6002007 7 1 39 Eucp 1.1 UCP UCP 12 UCP 600 ISBP 681UCP UCP UCP 600 ISP 981998 1999 1 1

SWIFT SWIFT () 12

+(UCP600+eUCP1.1 ) 96 1 2007 06 30 (ISP98) 90 3 96 9 1 13 97 6 () 97 4

13