MIRA INFORM REPORT

Report Date :

04.01.2011

IDENTIFICATION DETAILS

Correct Name :	ATHEROS TECHNOLOGY (MACAO COMMERCIAL OFFSHORE) LTD

Registered Office :	17fl Centro Comercial Do Grupo Brihantismo, 181-187 Alameda Dr Carlos D Assumpcao Andar

Country :	Macau

Date of Incorporation :	21.10.2004

Com. Reg. No.:	SO 19720

Legal Form :	Private Limited Company

Line of Business :	Overseas Selling Activities

RATING & COMMENTS

MIRA’s Rating :

RATING		STATUS	PROPOSED CREDIT LINE
26-40	B	Capability to overcome financial difficulties seems comparatively below average.	Small

Status :	Moderate

Payment Behaviour :	Unknown

Litigation :	Clear

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

ECGC Country Risk Classification List – June 30, 2010

Country Name

Previous Rating

(01.04.2010)

Current Rating

(30.06.2010)

Macau

Risk Category	ECGC Classification
Insignificant	A1
Low	A2
Moderate	B1
High	B2
Very High	C1
Restricted	C2
Off-credit	D

Company name & address

ATHEROS TECHNOLOGY (MACAO COMMERCIAL OFFSHORE) LTD

17FL CENTRO COMERCIAL DO GRUPO BRIHANTISMO

181-187 ALAMEDA DR CARLOS D ASSUMPCAO ANDAR MACAU

TEL: 853-28750670 FAX: 853-28750674

EXECUTIVE SUMMARY

INCORPORATION DATE : OCTOBER 21, 2004

REGISTRATION NO. : SO 19720

LEGAL FORM : PRIVATE LIMITED COMPANY

CHIEF EXECUTIVE : N/A

STAFF STRENGTH : 5

CAPITAL : MOP 100,000

BUSINESS LINE : SERVICE

TURNOVER : N/A (AS OF DEC. 31, 2006)

EQUITIES : N/A (AS OF DEC. 31, 2006)

PAYMENT : Unknown

RECOMM. CREDIT RANGE : SMALL AMOUNT

MARKET CONDITION : AVERAGE

FINANCIAL CONDITION : N/A

OPERATIONAL TREND : STEADY

GENERAL REPUTATION : AVERAGE

EXCHANGE RATE : MOP 8.0152 = USD 1

Adopted abbreviations

ANS - amount not stated

NS - not stated

SC - subject company (the company inquired by you)

NA - not available

M - million

HKD –Hong Kong Dollars

*Office & Facilities*

================

Size : Approximately 600-700 square feet

Other fax no. : 853-28750674

*Reputation*

==========

Reference checking for the purpose of establishing the firm's reputation within the respective industry failed to reveal any negative information.

www.atheros.com The design is professional and the content is well organized. At present it is in English version.

E-mail: portal@atheros.com

For the past two years there is no record of litigation.

*Major Shareholder*

=================

Total number of shareholder : 1

Shareholder's Name Amount of Shares (MOP) % of Shares

-------------------------- ---------------------------------- ----------------

ATHEROS TECHNOLOGY LTD 100,000.00 100

SC declined to release its management background details at present.

*Main Products & Services*

======================

Specializes in the following areas of work :

1. Overseas selling activities

2. Business research and development, administration and support.

Products: Administrative offices

Business administration

Business development

Business research

Business support

*(Subsidiaries, Joint-ventures & Affiliates)

================================

Company Name : ATHEROS CO LTD

Address : Room 1501 Global Trade Center - Tower A 36 North Third Ring Rd East Dongcheng Dist Beijing 100013 China

Country : China

Relationship : Affiliate

Legal Form : Private company with limited liability

Company Type : Trader

Industry : Electronic Products & Components

Company Name : ATHEROS COMMUNICATIONS IRVINE

Address : Suite 200 3200 El Caminp Real Irvine California USA

Country : USA

Relationship : Affiliate

Legal Form : Private company with limited liability

Industry : N/A

Company Name : ATHEROS INDIA LLC

Address : Chettinad Chambers 22/39 PS Sivasamy Salai 1st St Mylapore Chennai (Madras) 600018 India

Country : India

Relationship : Affiliate

Legal Form : Private company with limited liability

Company Type : Trader

Industry : Electronic Products & Components

Company Name : ATHEROS TAIWAN RESEARCH & DEVELOPMENT CENTER

Address : 4Fl Hsinchu Science-Based Industrial Park 2 Industry East 9th Rd Hsinchu City 300 Taiwan

Country : Taiwan

Relationship : Affiliate

Legal Form : Private company with limited liability

Company Type : Trader

Industry : Electronic Products & Components

As a private limited company there is no legal requirement according to local corporate law for public disclosure of detailed financials.

SC is considered small-sized in its line locally with a 6 years development history. Credit dealings with SC should be confined into small amount at present.

SIC PRODUCT CLASSIFICATION & ACTIVITY

Activity Code Product/Service Description

Service 7300 Business Services

Service 8732 Comm/Econ/Socio/Educ Research

Service 8748 Business Consulting Svcs, NEC

HARMONIZED PRODUCT CLASSIFICATION & ACTIVITY

Activity Code Product/Service Description

Service 9871 Commercial nonphysical research

Service 9878 Business development/consulting

Service 9900 Business services, health, financial/insur. legal/real estate, hotels, and misc repairs

DETAILED PRODUCT CLASSIFICATION & ACTIVITY

Activity Product/Service Description

Service Research & development

FOREIGN EXCHANGE RATES

Currency	Unit	Indian Rupees
US Dollar	1	Rs.44.67
UK Pound	1	Rs.69.45
Euro	1	Rs.59.37

RATING EXPLANATIONS

RATING		STATUS	PROPOSED CREDIT LINE
>86	Aaa	Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums	Unlimited
71-85	Aa	Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums	Large
56-70	A	Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums	Fairly Large
41-55	Ba	Overall operation is considered normal. Capable to meet normal commitments.	Satisfactory
26-40	B	Capability to overcome financial difficulties seems comparatively below average.	Small
11-25	Ca	Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity	Limited with full security
<10	C	Absolute credit risk exists. Caution needed to be exercised	Credit not recommended
----	NB	New Business	----

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

Financial condition (40%) Ownership background (20%) Payment record (10%)

Credit history (10%) Market trend (10%) Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.

Company name & address

EXECUTIVE SUMMARY

Adopted abbreviations

Unit