Taiwan Life Insurance Co., Ltd

With respect to accounts receivable, the Company generally does not require collateral and does not have collectability concern.For the years ended December 31, 2022 and 2021, the Company earns commission revenues from an insurance company individually more than 10% of the total revenue of the Company were: Years Ended December 31, 2022 2021 % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 38,397,745 29% $ 33,579,165 26%Taiwan Life Insurance Co., Ltd. 18,363,419 14% 24,626,829 19%Farglory Life Insurance Co., Ltd. 15,972,048 12% 16,676,479 13% As of December 31, 2022, and 2021, the Company’s accounts receivable due from an insurance company individually accounted more than 10% of the total accounts and notes receivable were: December 31, 2022 2021 % of Total % of Total Accounts Accounts Amount Receivable Amount Receivable TransGlobe Life Insurance Inc. $ 8,770,151 32% $ 8,569,590 32%Taiwan Life Insurance Co., Ltd. 3,588,639 13% 4,483,343 17%Farglory Life Insurance Co., Ltd. 3,266,442 12% 2,729,673 10% The Company’s operations are in Taiwan, the PRC, and Hong Kong.

With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.For the three months ended September 30, 2022 and 2021, the Company’s revenues from sale of insurance policies underwritten by these companies were: Three Months Ended September 30, 2022 2021 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 10,553,991 32% $ 8,043,483 25%Taiwan Life Insurance Co., Ltd. 5,164,375 16% 6,733,094 21%Farglory Life Insurance Co., Ltd. 3,043,157 9% 3,797,277 12% For the nine months ended September 30, 2022 and 2021, the Company’s revenues from sale of insurance policies underwritten by these companies were: Nine Months Ended September 30, 2022 2021 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 27,702,126 29% $ 23,829,160 25%Taiwan Life Insurance Co., Ltd. 13,244,436 14% 19,888,398 21%Farglory Life Insurance Co., Ltd. 10,884,853 11% 12,279,101 13%

With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.For the three months ended June 30, 2022 and 2021, the Company’s revenues from sale of insurance policies underwritten by these companies were: Three Months Ended June 30, 2022 2021 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 9,467,710 30% $ 9,185,048 28%Farglory Life Insurance Co., Ltd. 4,410,388 14% 3,961,983 12%Taiwan Life Insurance Co., Ltd. 3,673,477 12% 5,923,846 18% For the six months ended June 30, 2022 and 2021, the Company’s revenues from sale of insurance policies underwritten by these companies were: Six Months Ended June 30, 2022 2021 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 17,148,135 27% $ 15,785,677 25%Taiwan Life Insurance Co., Ltd. 8,080,061 13% 13,155,304 21%Farglory Life Insurance Co., Ltd. 7,841,696 13% 8,481,824 13% As of June 30, 2022 and December 31, 2021, the Company’s accounts receivable and contract assets from these companies were: June 30, 2022 (unaudited) December 31, 2021 % of Total % of Total Accounts Accounts Receivable Receivable Amount and contract assets Amount and contract assets TransGlobe Life Insurance Inc. $ 5,975,007 33%$ 8,569,590 32%Farglory Life Insurance Co., Ltd. 2,147,470 12% 2,729,673 10%Taiwan Life Insurance Co., Ltd 1,863,694 10% 4,483,343 17% The Company’s operations are in Taiwan, the PRC, and Hong Kong.

With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.For the three months ended March 31, 2022 and 2021, the Company’s revenues from sale of insurance policies underwritten by these companies were: Three Months Ended March 31, 2022 2021 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 7,680,425 25% $ 6,600,629 22%Taiwan Life Insurance Co., Ltd. 4,406,584 14% 7,231,458 24%Farglory Life Insurance Co., Ltd. 3,431,308 11% 4,519,841 15%

With respect to accounts receivable, the Company generally does not require collateral and does not have collectability concern.For the years ended December 31, 2021 and 2020, the Company earns commission revenues from an insurance company individually more than 10%of the total revenue of the Company were: Years Ended December 31, 2021 2020 % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 33,579,165 26% $ 29,120,466 23%Taiwan Life Insurance Co., Ltd. 24,626,829 19% 25,227,920 20%Farglory Life Insurance Co., Ltd. 16,676,479 13% 15,336,439 12% As of December 31, 2021, and 2020, the Company’s accounts and notes receivable due from an insurance company individually accounted more than 10% of the total accounts and notes receivable were: December 31, 2021 2020 % of Total % of Total Accounts Accounts Amount Receivable Amount Receivable TransGlobe Life Insurance Inc.$ 8,569,590 32% $ 7,761,664 31%Taiwan Life Insurance Co., Ltd. 4,483,343 17% 4,557,862 18%Farglory Life Insurance Co., Ltd. 2,729,673 10% 2,787,906 11% The Company derives its revenue from insurance agency and brokerage services provided and operates their business in the PRC, Hong Kong and Taiwan.

With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.For the three months ended September 30, 2021 and 2020, the Company’s revenues from sale of insurance policies underwritten by these companies were: Three Months Ended September 30, 2021 2020 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 8,043,483 25% $ 8,160,190 25%Taiwan Life Insurance Co., Ltd. 6,733,094 21% 8,435,924 25%Farglory Life Insurance Co., Ltd. 3,797,277 12% 4,157,250 13% For the nine months ended September 30, 2021 and 2020, the Company’s revenues from sale of insurance policies underwritten by these companies were: Nine Months Ended September 30, 2021 2020 (unaudited) (unaudited) % of Total % of Total Amount Revenue Amount Revenue TransGlobe Life Insurance Inc. $ 23,829,160 25% $ 20,012,602 22%Taiwan Life Insurance Co., Ltd. 19,888,398 21% 19,656,521 22%Farglory Life Insurance Co., Ltd. 12,279,101 13% 11,120,320 12% As of September 30, 2021 and December 31, 2020, the Company’s accounts receivable from these companies were: September 30, 2021 (unaudited) December 31, 2020 % of Total % of Total Accounts Accounts Amount Receivable Amount Receivable TransGlobe Life Insurance Inc. $ 5,185,975 30%$ 7,761,664 31%Taiwan Life Insurance Co., Ltd 3,353,051 19% 4,557,862 18%Farglory Life Insurance Co., Ltd. 1,790,673 10% 2,787,586 11% The Company’s operations are in the PRC, Hong Kong and Taiwan.