Moody’s assigns ratings to Polaris Securities CBO SPT 2006-2

Taipei, June 17, 2009 -- Moody's Investors Service has assigned the 
following ratings to beneficiary certificates issued by Polaris 
Securities Collateralized Bond Obligations Special Purpose Trust 2006-2:

NTD 6,841.4 million Class A2 Beneficiary Certificates, Aa3

NTD 6,355.8 million Class A3 Beneficiary Certificates, A2

NTD 2,101.1 million Class B Principal-Rated-Only Beneficiary 
Certificates, Baa1

The transaction is a Taiwan CBO transaction closed in 2006. More
information about the transaction can be found in the new issue report
published in 2006 on Moody's web site at www.moodys.com.

The rating actions taken today follow a request from the trustee to 
publish the global scale ratings in addition to the national scale 
ratings on the beneficiary certificates.

Moody's initially analyzed and continues to monitor this transaction using 
primarily the methodology and its supplements for Taiwanese CDOs as 
described in Moody's Special Reports below:

--Moody's Rating Approach to Taiwanese CDO Transactions (February 2006)

--Moody's Approach To Rating Corporate Collateralized Synthetic
Obligations (April 2009)