THE MONEY LAUNDERING PREVENTION CENTER, INVESTIGATION BUREAU,
MINISTRY OF JUSTICE, REPUBLIC OF CHINA (TAIWAN), and the
FINANCIAL CRIMES ENFORCEMENT NETWORK, A BUREAU OF THE DEPARTMENT
OF THE TREASURY OF THE UNITED STATES OF AMERICA (hereinafter,
each referred to as an "Authority" or collectively as "the
Authorities") desire, in a spirit of cooperation and mutual
interest and within the framework of each Authority's national
legislation, to facilitate the exchange of information in
support of investigations related to money laundering, terrorist
financing, and related crimes.
To that end, the Authorities, with the purpose of fostering said
information exchange to the fullest extent possible, have
reached the following understanding:

Information Exchange
1.To the extent authorized by the laws of its country, and
consistent with its own policies and procedures, each
Authority will provide upon request from the other any
information in its possession, that it has access to, or that
it is authorized by law to collect that may be relevant to the
investigation of money laundering, terrorist financing, or
related crimes. In accordance with the laws of its country and
its own policies and procedures, each Authority may also
spontaneously provide such information to the other. The
requesting Authority should disclose to the requested
Authority, at the minimum, the reason for the request and the
purpose for which the information will be used.

Use and Disclosure of Information Provided Pursuant to a Request
or Spontaneously
2(a).The requesting Authority will use and disclose the
information provided in response to the request for
information only for the purposes and only to the parties
set forth in the request and as consistent with the
legislation of the country of the requesting Authority.
With regard to the spontaneous provision of information,
the receiving Authority will use and disclose the
information only for the purposes and only to the parties
designated by the providing Authority.

2(b).The use or disclosure (including the use or disclosure in
an administrative, prosecutorial, or judicial proceeding)
of the provided information by the receiving Authority
beyond that discussed in paragraph 2(a) is prohibited
unless the receiving Authority obtains the prior consent of
the providing Authority.

2(c).Each Authority will include warning notices on any
responsive information that it provides to any third party,
including any third party identified in a request for
information. The notices should be sufficient to place
third parties on notice that the information cannot be
disclosed to any other party without the prior consent of
the providing Authority and that the information cannot be
used as evidence in formal judicial proceedings.

Use and Disclosure of Information Contained in a Request
3(a).Nothing in this Memorandum of Understanding ("Memorandum")
bars the requested Authority from transmitting to other
appropriate agencies of the requested Authority's
government (i) the substance of the request to obtain
information responsive to the request, or (ii) the identity
of both the requesting Authority and the individual or
entity that is the subject of the request to facilitate
coordination between other appropriate agencies of the
requested Authority's government.

3(b).In the event that the requested Authority uses information
contained in a request for information to initiate legal
action (such as asset freezing or prosecution), the
requested Authority will immediately and to the extent
permitted under its national legislation inform the
requesting Authority of said action.

Disclosure Required by Law
4.If an Authority is subject to legal process or proceedings
that could require the disclosure of information it has
received from the other Authority, the Authority subject to
such process or proceedings will immediately notify the other
Authority and make reasonable efforts to limit further
disclosure of the information.

Confidentiality
5.All information exchanged by the Authorities will be subjected
to strict controls and safeguards to ensure that the
information is used only in an authorized manner and treated
in a confidential manner. Exchanged information will be
protected by the same confidentiality as provided by the
legislation of the country of the receiving Authority for
similar information received from domestic sources.

Limitations
6.Nothing in this Memorandum compels one Authority to lend
assistance to the other Authority, especially when judicial
proceedings have been initiated on the same facts in, or if
such assistance is contrary to the interests of, the country
of the requested Authority. If an Authority decides not to
respond to a request for information from the other Authority,
the Authority that received the request will notify the other
Authority that it does not intend to respond.

Form of Correspondence
7.To the extent possible, all requests for information,
responses to requests for information, exchanged information,
notices, and consents provided pursuant to this Memorandum
will be written, reduced to writing, or ultimately confirmed
in writing.

Amendments
8.This Memorandum may be amended at any time by mutual written
consent.

Period of Operation
9.The operation of this Memorandum will begin from the date of
the latest signature by an Authority.

10.This Memorandum is revocable at any time. The termination
will become effective as of the receipt of the written
notification from the other Authority. However, if one
Authority discloses or uses information provided by the other
Authority in a manner contrary to the provisions of this
Memorandum and without the consent of the other Authority,
the other Authority may terminate the Memorandum immediately
by any means of communication. The terms and conditions of
this Memorandum dealing with the confidentiality of
information received prior to the termination of this
Memorandum will remain in force after the termination of this
Memorandum.

Done in two originals, each in the English language and being
the agreed authentic text, and each Authority taking the
responsibility for translation into any other language.

For the Money Laundering For the Financial Crimes
Prevention Center Enforcement Network of a Bureau
Investigation Bureau, of the Department of the
Ministry of Justice Treasury of the United States of
Republic of China(Taiwan) America

on _______________, 2008 on _______________, 2008
Name：Cherng-Maw Yeh Name：James H. Freis
Title：Director General Title：Director