----

| Jack Jie Qin                   | ("Jack Jie Qin") |
|--------------------------------|------------------|
| Transglobe Life Insurance Inc. | ("TransGlobe")   |
| EFT Investment Co. Ltd.        | ("EFT")          |

| 1. | When TransGlobe has signed new pre-sale agreements with EFT in connection with the Purchased Property (the "New Agreements"), and EFT has performed the payment obligations set out in Article 2 herein below, all the parties hereto agree that the Pre-Sale Agreements and the Three Party Agreement shall thereupon lose their force and effect. All of the terms and conditions of purchase and sale except the terms of Signature Payment and Construction Start Payment under the New Agreements between TransGlobe and EFT shall be the same as those set out in the Pre-Sale Agreements. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2. | When EFT signs the New Agreements, it shall pay to TransGlobe a Signature Payment and Construction Start Payment of, in combined total, NT$100 million. If and after EFT has performed all of the stipulations set out herein, TransGlobe agrees not to invoke the provisions of Article 24, paragraph 5, of the Pre-Sale Agreements regarding claiming payment of default interest or penalty from Jack Jie Qin or rescission of the agreement, nor to claim any other rights under the law. |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 3. | TransGlobe and EFT agree, regarding the Signature Payment and Construction Start Payment that EFT is required to pay under the New Agreements, that NT$40 million from the sum paid by EFT under Article 1 of the Three Party Agreement shall be directly applied as a portion of the Signature Payment and Construction Start Payment that EFT is required to pay to TransGlobe under the New Agreements. That is, at the time of signing of this Agreement, EFT shall simultaneously pay NT$60 million toward the difference. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4. | If any matter is not fully covered by this Agreement, it shall be resolved fairly in accordance with the laws and regulations of the Republic of China and the principle of good faith. In the event of any dispute giving rise to litigation under or in connection with this Agreement, the three parties agree that the Taiwan Taipei District Court shall be the court with jurisdiction in the first instance. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5. | This Agreement shall take effect from the date it is signed. It is made in triplicate originals with one to be kept by each of the three parties. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------|

----

| This Agreement is made by and among: |
|--------------------------------------|

----