., Ltd. as an independent financial advisor to provide opinions on the justification and benefits for the Company, price fairness, and conditions of the connected transaction. 9. Opinion of the Audit

apparently inconsistent with the client's financial records and no clear justification is given by the client concerning the source of fund; (6) transactions that are not economically viable e.g. client

amount in terms of size/volume is transacted, which is apparently inconsistent with the client's financial records and no clear justification is given by the client concerning the source of fund; (6

; (Unofficial Translation) - 8 - (5) significant amount in terms of size/volume is transacted, which is apparently inconsistent with the client's financial records and no clear justification is given by the

. Acting under such plan is therefore reasonable, otherwise, the Company would need good justification for not doing so as well as a substitute plan; otherwise, this could have an impact on the credibility