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presidentchainstorecorp.andsubsidiaries

President Chain Store Corp. and Subsidiaries Consolidated Financial Statements Independent Auditor’s Report January 1 to June 30, 2010 and 2009 (Stock Code 2912) Company address: 8F, No. 8, Dongxing Rd., Taipei Telephone: (02)2747-8711 President Chain Store Corp. and Subsidiaries Consolidated Financial Statements and Independent Auditor’s Report of January ~ June 2010 and 2009 Index Item Page I. Cover 1 II. Index 2 ~ 3 III. Independent Auditor’s Report 4 ~ 5 IV. Consolidated Balance Sheets 6 V. Consolidated Income Statements 7 VI. Consolidated Statements of Change in Shareholders’ Equity 8 VII. Consolidated Statements of Cash Flow 9 ~ 10 VIII. Notes to consolidated financial statements (I) Company History 11 ~ 21 (II) Notes to principal accounting policy 21 ~ 26 (III) Reasons and effect of change in accounting principle 26 (IV) Notes to major account titles 26 ~ 40 (V) Related Party Transactions 40 ~ 48 (VI) Mortgaged (Pledged) Assets 48 (VII) Major undertaking and contingency 49 ~ 51 (VIII) Loss from major accidents 51 (IX) Materiality after the period 51 Item Page (X) Miscellaneous 52 ~ 55 (XI) Supplementary Disclosure 56 ~ 83 1. Information on major trade 56 ~ 62 2. Information on direct investment 62 ~ 75 3. Information on investment in Mainland China 75 ~ 78 4. Business relations, transactions, and trade amount between parent company and subsidiaries and among subsidiaries 78 ~ 83 (XII) Financial Information on Departments 83 Independent Auditor’s Report (99) MOF.FS.Tzi No. To: President Chain Store Corporation We have audited the accompanying consolidated balance sheet of President Chain Store Corporation and its subsidiaries as of June 30, 2010 and 2009 and the related consolidated income consolidated statements of changes in shareholders’ equity,

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