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Related Party Transactions

a. Purchases

For the year ended on December 31

2007 2006
In thousand NTD Amount

% of Total Purchase Amount % of Total Purchase
UMC
$-
-
$2,546,083
19.87

Total

$-
-
$2,546,083
19.87

Prices for purchase from the above related parties were not comparable because the
manufacturing process and product specification were significantly different. Payment terms to UMC were end-of-month 45 to 60 days, which were similar to the terms to other third-party suppliers for the year ended December 31, 2006.


b. Sales

For the year ended on December 31

2007

2006

In thousand NTD

Amount

% of Total Sales

Amount

% of Total Sales

MSL
$134,460
0.18
$-
-
ALi
$18,994
0.03
$12,883
0.02

Alpha

$10,993
0.01
$46,486
0.09

MTL

$-
-
$149,699
0.28

Total

$164,447
0.22
$209,068
0.39

Sales prices to the above related parties were similar to those to third-party customers while trade credit terms were end-of-month 45 to 60 days. Trade credit terms for third-party customers are the same or in advanced receipts for the years ended December 31, 2007 and 2006, respectively.

c. IC testing, Experimental Services and Manufacturing Technology Services

In thousand NTD
For the year ended on December 31
2007
2006
KING YUAN
IC testing and experimental services
$1,918,307
$1,159,672
Total
$1,918,307
$1,159,672
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