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&lt;td valign="top" width="4%" align="left"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;26.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
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&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;In January
2010, the Company established two joint venture companies, L&amp;amp;T
Display Technology (Xiamen) Limited. and L&amp;amp;T Display Technology
(Fujian) Limited, with Top Victory Investments Limited., a
wholly-owned subsidiary of TPV Technology Ltd. to manufacture and
sell TFT-LCD modules, televisions and monitors.&lt;/font&gt;&lt;/p&gt;
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 -Name Statement of Financial Accounting Standard (FAS)
 -Number 5
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