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External sources (not reviewed)

[...] [...] the statementof accounts amended in respect [...]

Whenever any such error is discovered within that period, theaccount shall forthwith be corrected, and thenceforth shall be conclusive.

Warrants issued by the Company are recorded at the proceeds received, net of direct issue costs.

However the reversal shall not result in a carrying amount of the financial asset that exceeds what the amortized cost would have been had the impairment not been recognized at the date when the impairment is reversed.

(ii) conditional on the share premium account being credited as a result of the issue of the shares by the Company pursuant to the proposed [●] of the Company’s shares, an amount of HK$3,749,980 which will then be standing to the credit of the share premium account of the Company be capitalised and applied to pay up in full at par a total of 374,998,000 shares of HK$0.01 each for allotment and issue to holders of shares whose names shall appear on the register of members of the Company at the close of business on 26 March 2010 (or as they may direct) in proportion (as nearly as possible without involving fractions) to their respective then existing shareholdings in the Company, and the directors were authorised to give effect to the capitalisation issue and the shares tobe allotted and issued shall, save for the entitlements to the capitalisation issue, rank pari passu in all respects with all existing shares.

[...] Company's unaudited management accounts, (a)upon Completion, its [...][...]

[...] [...] been approved by theshareholders [...]

After thetransaction, keep the receipt for future reference against [...]

[...] receivables are subsequently carried at amortised [...]

[...] [...] recognitionfor subsequent accountingunder HKAS 39 [...][...]

[...] [...] costs, andare subsequently measured at amortised [...][...]

Objective evidence of impairment for a portfolio of receivables could include the Group’s past experience of collecting payments, an increase in the number of delayed payments in the portfolio past the credit period granted, observable changes in National or local economic conditions that correlate with default on receivables.

Following initial recognition of the asset retirement obligation, the carrying amount of the liability is increased for the passage of time and adjusted for changes to the current market-based discount rate, amount or timing of the underlying cash flows needed to settle the obligation.

[...] at cost andis subsequently adjusted for [...][...]

In the event that you wish to subscribe, purchase, switch, transfer or redeem any of the Unit or to inquire and amend any particulars relating to your holding of the Unit, you agree that we may, upon your instructions, make the necessary arrangements to do the same (including arranging for the transfer of funds from the Account) and to debit the Account for any charges, commissions, fees and any other cost incurred, and/or to credit the Account with the proceeds of the redemption ortransfer less any charges, commissions, fees and any other cost incurred.

[...] investment in Associates, but not amortisedthereafter.

When the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to the unit first, and then to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit.

[...] the market capitalisation of the Comparable Companies at the Latest Practicable Date divided [...][...]

Subsequentto initial recognition, loans and receivables (including trade and other receivables, [...][...]

Impairment losses recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the cash-generating unit (or group of units) and then, to reduce the carrying amount of the other assets in the unit (or group of units) on a pro rata basis, except that the carrying value of an asset will not be reduced below its individual fair value less costs to sell, or value in use, if determinable.

5.2 Simultaneously with the signing of the Application Form for SD, you shall, to signify your agreement to invest in the Structured Deposit, deposit into an account designated by us such amount as determined by us (the “Structured Deposit Sum”) which shall be applied to invest in the Structured Deposit upon its launch.

Afteryou have chosen the type of payment [...][...]

[...] [...] as practicable after publication of the audited consolidated or combined accountsof theGroup [...]

[...] [...] the sharepremiumaccount of the Company.

[...] [...] credited as fully paid up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or otherspecialaccount other thanthe Subscription [...][...]

[...] [...] capitalise and apply out of the amount standing to the credit of the share premium account or out ofany part of the undivided profits of the Company (including profits carried and standing to the credit of any reserve or reserves or otherspecialaccount)as the Board may determine, a sum equal to the aggregate amount of the premium on [...]

Management believes that any reasonably foreseeable change in any of the above key assumptions would not cause the carrying amount of goodwill to exceed the recoverable amount and therefore no sensitivity analysis was required.