Bai tap Hoi phieu Bai 1 : ContractNo. 9967HK/YAGI April 20,2004 Buyer: YAGI Co., Ltd.

228 KYUTAGO-MACHICHOU-KU OSAKA Seller: HUU NGHI GARMENT EXPORT-IMPORT Co., 638 Nguyen Duy st. District 8, HCMC, VIETNAM Description of goods: - Ladies sport wear (style No.: ATN-9828): 700 pcs, - Unit price: US $120 Amount: US$ 84,000.00 FOB Saigon Port Place of departure: Saigon Port Place of destination: Kobe Port Latest shipment date: June 20,2004 Payment: (D/A) after 60 days shipment date ....................................................................... Da vao tai lieu neu tren hay lap mot hoi phieu, biet rang: Ben ban a hoan thanh ngha vu giao hang theo ung thi han a ky ket, ngay giao hang ghi tren B/L la 18/06/2004 Ben ban m tai khoan giao dch tai NH Ngoai thng Viet Nam, chi nhanh thanh pho Ho Ch Minh. Giai sa No 20/2004 BILL OF EXCHANGE

For USD 84,000

HCMC, Date 18 Jun 2004

At 60 days after B/L date sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH the sum of US Dollars Eighty Four Thousand Only. Value received as per our invoice No (tuy y) 9999 dated 18 Jun 2004 Drawn under Contract No 9967HK/YAGI dated 20 April 2004 To : YAGI Co., Ltd. 228 KYUTAGO-MACHICHOU-KU OSAKA

Drawer HUU NGHI GARMENT EXPORT-IMPORT Co

Bai 2 : (Trch mot so ieu khoan L/C No.: 024070296ILC 1236) FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: THE DEVELOPMENT BANK OF SINGAPORE. JANUARY 28th, 1996 TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD 892,000.00 DD28 01 1996 WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236 IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE APPLICANT: AN PHU SERVICE PRODUCTION COMPANY ASC 606 TRAN PHU ST. DIST. 5 HCMC, VIETNAM AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM AVAILABLE BY BENEFICIARYS SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR 100 PERCENT INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS IN

TRIPLICATE (UNLESS OTHERWISE STATED): ............. LATEST SHIPMENT: MARCH 26th, 1996 THIS CREDIT VALID MAY 30th 1996 IN VIETNAM. Da vao tai lieu neu tren hay lap mot hoi phieu, Biet rang: Ngay giao hang la ngay 25/03/1996. Hoa n do ben ban lap so AQ 1345 ngay 25/03/1996 Ngan hang thong bao L/C la NH phuc vu nha xuat khau. Giai sa No 1345 For USD 892,000 BILL OF EXCHANGE Singapore, Date 25 Mar 1996

At xxxx sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of THE DEVELOPMENT BANK OF SINGAPORE the sum of US Dollars Eight Hundred And Ninety Two Thousand Only. Value received as per our invoice No AQ 1345 dated 25 Mar 1996 Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH Confirmed / irrevocable / without recourse LC No 024070296ILC 1236 dated 28 Jan 1996 To : BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH

Drawer SALPHANT LTD

Bai 3 : Can c vao tai lieu sau ay hay lap mot hoi phieu: Trch L/C so 024070204ILC 0639 m ngay 17/02/2004: FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: BANK DAGA NEGARA JAKARTA.

TEST: FOR USD 124,000.00 MT700 ISSUE OF DOCUMENTARY CREDIT : 40A/FORM OF DOCUMENTARY CREDIT: IRREVOCABLE : 20/ DOCUMENTARY CREDIT NUMBER : 024070204ILC 0639 : 31C/ DATE OF ISSUE: 040217 : 31D/ DATE AND PLACE OF EXPIRY: 040330 INDONESIA : 50/ APPLICANT: THE BEN TRE FROZEN AQUA PRODUCT EXPORT COMPANY (AQUATEX BENTRE) : 59/ BENEFICIARY: PT THE FIRST NATIONAL GLASSWARE LTD JL PULOLENTUT NO11, PULOGADUNG JAKARTA INDONESIA FAX: (021) 4609 142 JAKARTA : 32B/ CURRENCY CODE, AMOUNT: USD 124,000.00 : 41D/ AVAILABLE WITH...... BY ANY BANK BY NEGOTIATION : 42C/ DRAFT AT: SIGHT FOR PCT INVOICE VALUE : 42A/ DRAWEE: BFTVVNVX007(BANK FOR FOREIGN TRADE OF VIETNAM, BRANCH, HCMC) : 44C/ LATEST OF SHIPMENT: 040307 : VCB/HCM Biet rang : Nha xuat khau a hoan thanh ngha vu giao hang theo L/C quy nh, giao hang ngay 07/03/2004, hoa n so: 124/04T ngay 07/03/2004 Nha xuat khau m tai khoan tai Ngan hang thong bao L/C Giai sa

No 124 For USD 124,000

BILL OF EXCHANGE Jakarta, Date 07 Mar 2004

At xxxx sight of this First BIll of Exchange (Second of the same tenor and date being unpaid) Pay to the order of BANK DAGA NEGARA JAKARTA the sum of US Dollars One Hundred And Twenty Four Thousand Only. Value received as per our invoice No 124/04T dated 07 Mar 2004 Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH irrevocable L/C No 024070204ILC 0639 dated 17 Feb 2004 To : BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH Drawer PT THE FIRST NATIONAL GLASSWARE LTD

Bai 4 : Cty Savimex va hoan thanh viec xuat lo hang tr gia 48.285 USD theo H tra ngay so 21/2004HDXK ngay 02/09/2004 cho cty ST & Tran Co. co tru s tai 26 Greenfield Street, Bankstown NSW 2200 Australia.Hang giao tai cang Saigon va thanh toan qua NHTM A Chau (Asia Commercial Bank). Hay lap hoi phieu oi tien da vao cac thong tin tren va cac thong tin t cho them theo ung luat. Giai sa No 21/2004 For USD 48,285 BILL OF EXCHANGE HCMC, Date Sep 16th 2004

At xxxx sight of this First Bill of Exchange (Second of the same tenor and date being

unpaid) Pay to the order of Asia Commercial Bank the sum of US Dollars Forty Eight Thousand Two Hundred And Eighty Five Only. Value received as per our invoice No 3979 dated Sep 15th 2004. Drawn under Contract No 21/2004HDXK dated Sep 2nd 2004 To : ST & Tran Co Greenfield Street, Bankstown NSW 2200 Australia

Drawer Savimex

Bai 5 : Ngay 28/11/2003, cty Cholimex ky HD so 022/2003HDXK, xuat khau tom ong lanh sang Nhat Ban tr gia 92.857 USD, thanh toan bang th tn dung tra cham 90 ngay ke t ngay nhan hoi phieu. Hang c giao ngay 03/01/2004 tai cang Saigon theo tn dung th so 0214357/LC do Bank of Tokyo Mitsubishi ky phat ngay 10/12/2003. Da vao cac thong tin tren va cac thong tin t cho them (*), hay ky phat hoi phieu oi tien nha nhap khau. Giai sa No 022/2003 For USD 92,857 BILL OF EXCHANGE HCMC, Date 03 Jan 2004

At 90 days after sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of Asia Commercial Bank (*) the sum of US Dollars Ninety Two Thousand Eight Hundred And Fifty Seven Only. Value received as per our invoice No 022/2003 dated 03 Jan 2004

Drawn under Bank of Tokyo Mitsubishi Confirmed / irrevocable / without recourse L/C No 0214357/LC dated 10 Dec 2003 To : Bank of Tokyo Mitsubishi Hoac No 022/2003 For USD 92,857 BILL OF EXCHANGE HCMC, Date Jan 3rd 2004 Drawer Cholimex

At 90 days after sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of Asia Commercial Bank the sum of US Dollars Ninety Two Thousand Two Hundred And Fifty Seven Only. Value received as per our invoice No 1234 dated Jan 3rd 2004 (*) Drawn under irrevocable L/C No 0214357/LC dated Dec 10th 2003 Issued by Bank of Tokyo Mitsubishi. To Bank of Tokyo Mitsubishi Drawer Cholimex

Bai 6 : Ngay 11/07/2005, cty TDS nhan c mot L/C co noi dung sau : (trch mot so ieu khoan L/C) Sender : WOORI BANK SEOUL KOREA Receiver : CHINATRUST COMMERCIAL BANK, HCM CITY BRANCH. Nuber telex : 095250031205 Test : USD 202,260.30 MT700 ISSUE OF DOCUMENTARY CREDIT

40A : FORM OF DOCUMENTARY CREDIT : IRREVOCABLE. 20 : DOCUMENTARY CREDIT NUMBER : 00690LC0300007 31C : DATE OF ISSUE : 050709 50 : APPLICANT : TAINAN SPINNING CORP.1533 ON CHEON 3 DONG RAE-GU BUSAN, KOREA 59 : BENEFICIARY : TDS COMPANY LTD 149 TOHIENTHANH ST. DST 10. HCMC VIETNAM 32B : CURRENCY CODE, AMOUNT : USD 202,206.30 41D : AVAILABLE WITH : ANY BANK BY NEGOTIATION 42C : DRAFT AT : FPR 100PCT OF INVOICE VALUE (90 DAYS AFTER BILL OF EXCHANGE DATE) 42A : DRAWEE : WOORI BANK SEOUL KOREA 44C : LATEST DATE OF SHIPMENT : 050725 . Da vao cac thong tin tren va cac thong tin t cho them (*), hay ky phat hoi phieu oi tien nha nhap khau. Giai sa No 1234 (*) For USD 202,206.30 BILL OF EXCHANGE HCMC, Date 25 Jul 2005

At 90 days after date sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) Pay to the order of CHINATRUST COMMERCIAL BANK, HCM CITY BRANCH the sum of US Dollars Two Hundred Two Thousand, Two Hundred and Six and

Thirty Cents Only. Value received as per our invoice No 2468 (*) dated 25 Jul 2005 Drawn under WOORI BANK SEOUL KOREA irrevocable L/C No 00690LC0300007 dated 09 Jul 2005 To : WOORI BANK SEOUL KOREA Drawer TDS COMPANY LTD