EMERALD FIRST FINANCIAL LTD.

financing services; loan financing; consumer lending services; installment loans; security services, namely, guaranteeing loans; underwriting warranty programs in the field of consumer and business products, namely, motorcycles, boats, personal watercraft, motor homes, campers, travel trailers, all-terrain vehicles, snowmobiles and recreational sports vehicles; providing extended warranties on consumer products, namely, motorcycles, boats, personal watercraft, motor homes, campers, travel trailers, all-terrain vehicles, snowmobiles and recreational sports vehicles; providing extended warranty contracts for consumer products, namely, motorcycles, boats, personal watercraft, motor homes, campers, travel trailers, all-terrain vehicles, snowmobiles and recreational sports vehicles; warranty claims administration services, namely, processing warranty claims for consumer products, namely, motorcycles, boats, personal watercraft, motor homes, campers, travel trailers, all-terrain vehicles, snowmobiles and recreational sports vehicles; insurance services, namely, underwriting extended warranty contracts in the field of consumer products, namely, motorcycles, boats, personal watercraft, motor homes, campers, travel trailers, all-terrain vehicles, snowmobiles and recreational sports vehicles; insurance underwriting in the field of credit life, disability, unemployment, liability and casualty; accident insurance underwriting; life insurance underwriting; marine insurance underwriting; medical insurance underwriting; insurance brokerage; insurance administration; insurance claims administration; insurance claims processing; electronic processing of insurance claims and payment data; appraisal for insurance claims of personal property; claims adjustment in the field of insurance; insurance subrogation and salvage; insurance actuarial services; insurance consultation