CHINESE GAMER INTERNATIONAL CORP. BALANCE SHEETS YEARS ENDED DECEMBER 31, 2007 AND 2006 (Expressed in Thousands of New Taiwan Dollars)

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Elijah Perry
5 years ago
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1 BALANCE SHEETS ASSETS LIABILITIES AND STOCKHOLDERS EQUITY CURRENT ASSETS CURRENT LIABILITIES Cash and cash equivalents $ 1,269,940 $ 592,494 Notes and accounts payable $ 16,987 $ 31,701 Financial assets at fair value through income statement 101,224 Financial assets in availableforsale 151,935 Accounts payable related parties 3,917 7,168 Accrued expenses 62,187 52,896 Notes and accounts receivable, net 8,062 16,389 Income tax payable 1,463 Accounts receivable related parties 152, ,175 Unearned revenue 67, ,098 Other current assets 10,961 10,586 Other current liabilities 12,892 9,306 Total current assets 1,543,161 1,145,579 Total current liabilities 165, ,169 LONGTERM EQUITY INVESTMENTS Total liabilities 165, ,169 Longterm investments at equity under equity method 351, ,063 STOCKHOLDERS EQUITY Other noncurrent financial assets Capital stock 4,787 4,370 Capital collected in advance Total longtem investments 356, ,433 ADDITIONAL PAIDIN CAPITAL Additional paidin capital in excess of par common stock Treasury stock trade FIXED ASSETS RETAINED EARNINGS Computer equipment 118,401 82,905 Legal reserve 154, ,083 Office equipment 9,219 8,683 Special reserve 6,400 14,350 Leasehold improvements 5,463 5,129 Retained earnings unappropriated (or accumulated deficit) 597, ,751 Subtotal 133,083 96,717 OTHERS Less:Accumulated depreciation ( 61,470) ( 46,334 ) Cumulative translation adjustments 1,577 ( 10,238 ) Total fixed assets 71,613 50,383 Unrealized gain or loss on financial instrument 3,839 TREASURY STOCK ( 15,319 ) ( 115,388 ) OTHER ASSETS Total stockholders equity 1,872,491 1,400,783 Deferred expenses 62,151 60,849 Others 4,537 2,708 Total other asset 66,688 63,557 TOTAL ASSETS $ 2,037,578 $ 1,633,952 TOTAL LIABILITIES AND STOCKHOLDERS EQUITY $ 2,037,578 $ 1,633, , ,367 3, , ,984

2 STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY Capital stock Capital collected in advance ADDITIONAL PAIDIN CAPITAL RETAINED EARNINGS OTHERS Unrealized gain Additional paidin Cumulative Treasury Unappropriated or loss on capital in excess of Legal reserve Special reserve translation Stock trade earnings par common stock financial adjustment instrument Treasury stock Total stockholders equity BALANCE,JANUARY1,2006 $ 761,402 $ $ 323,000 $ $ 120,083 $ 38,374 ( $ 69,055 ) $ ( $ 14,349 ) ( $ 82,201) $ 1,077,254 Adjustment adopt to accounting bulletin 34th 1,391 1,391 Special reserve ( 24,024 ) 24,024 Unrealized gain or loss on financial assets 2,448 2,448 Reacquire treasury stock ( 73,203 ) ( 73,203 ) Writeoff treasury stock ( 18,000 ) ( 22,016 ) 40,016 Net income for , ,782 Translation adjustments on longterm investments at equity under equity method 4,111 4,111 BALANCE, DECEMBER 31, , , ,083 14, ,751 3,839 ( 10,238 ) ( 115,388 ) 1,400,783 Appropriation and distribution of 2006 earnings Legal reserve 34,375 ( 34,375 ) Stock dividend 56,436 ( 56,436 ) Cash dividend ( 225,745 ) ( 225,745 ) Bonus to employeescash ( 15,171 ) ( 15,171 ) Bonus to directors and supervisors ( 6,068 ) ( 6,068 ) Warrantemployees 14, ,283 23,924 Special reserve ( 7,950 ) 7,950 Unrealized gain or loss on financial assets ( 3,839 ) ( 3,839 ) Disposal of treasury stock4,795,000 shares 3, , ,524 Net income for , ,268 Translation adjustments on longterm investments at equity under equity method 11,815 11,815 BALANCE, DECEMBER 31,2007 $ 814,343 $ 136 $ 310,267 $ 3,455 $ 154,458 $ 6,400 $ 597,174 $ $ 1,577 ( $ 15,319 ) $ 1,872,491

3 STATEMENTS OF INCOME Operating revenue $1,143,837 $ 875,282 Operating costs 47,402 53,774 Gross profit 1,096, ,508 Operating expenses 491, ,791 Operating income 605, ,717 NONOPERATING INCOME Interest revenue 17,810 1,759 Investment income under equity method 15,970 Gain on disposal of investments 5,289 2,531 Other revenue 2,828 1,798 Total nonoperating income 25,927 22,058 NONOPERATING EXPENSES Investment loss recognized under equity method 30,549 Loss for market price decline and obsolete and slowmoving inventories 6,252 4,940 Loss on valuation of financial assets, net 8,776 Total other nonoperating expenses 45,577 4,940 Income before income tax 585, ,835 Income tax expense 2, Net income $ 583,268 $ 388,782 Earnings per share before income tax $7.66 $5.17 Earnings per share after income tax $7.63 $5.17

4 STATEMENTS OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 583,268 $ 388,782 Depreciation 15,136 12,971 Amortization Loss on valuation of financial assets 20,079 8,776 20,042 Investment loss (income)recognized under equity method 30,549 ( 15,970 ) Gain (loss)on disposal of fixed assets, net ( 1 ) Loss on disposal of investments ( 5,289 ) ( 2,531 ) Changes in assets and liabilities provided (used) cash Notes and accounts receivable 8,327 ( 9,123 ) Accounts receivable related parties 221,201 ( 285,226 ) Other current assets ( 16,726) ( 6,640 ) Prepaid pension costs ( 1,829) ( 1,691 ) Notes and accounts payable ( 14,714) 25,748 Accounts payable related parties Income tax payable ( 3,251) 1,463 5,860 Accrued expenses 9,291 14,644 Unearned revenue ( 64,457) 65,131 Other current liabilities 3,586 5,130 Net cash provided by(used in) operating activities 795, ,126 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition financial assets at fair value through income statement ( 110,000) Acquisition financial assets in availableforsale ( 120,000) ( 470,000 ) Gain on disposal of financial assets in availableforsale 273, ,956 Acquisition of longtem investment Acquisition of fixed assets ( 36,366 ) ( 36,653 ) Gain on disposal of fixed assets 835 (Increase) decrease in guarantee deposits ( 417 ) ( 705 ) Increase in deferred charges ( 5,030 ) ( 863 ) Net cash provided by (used in) investing activities 1, ,570 CASH FLOWS FROM FINANCING ACTIVITIES Acquisition of warrantemployees $ 23,924 Gain on disposal of treasury stock 103,524 Cash dividends ( 225,745 ) $ Distribution of bonuses to employees ( 15,171) Distribution of bonuses to directors and supervisors ( 6,068) Reacquire Treasury Stock ( 73,203 ) Net cash provided by (used in) financing activities ( 119,536) ( 73,203 ) Net increase(decrease) in cash and cash equivalents 677, ,493 Cash and cash equivalents, Beginning of Period 592, ,001 Cash and cash equivalents, End of Period $ 1,269,940 $ 592,494 SUPPLEMENTAL DISCLOSURES OF CASH FINANCING ACTIVITIES Income tax expense $ 811 $ 53 SUPPLEMENTAL DISCLOSURES OF NONCASH FINANCING ACTIVITIES Stock dividends $ 56,436 $ Writeoff treasury stock $ $ 40,016

VIA TECHNOLOGIES, INC.

VIA TECHNOLOGIES, INC. Financial Statements for the Twelve Months Ended December 31, 2004 and 2003-1 - BALANCE SHEETS DECEMBER 31, 2004 AND 2003 ASSETS Amount % Amount % CURRENT ASSETS Cash and cash equivalents (Notes 2 and