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External sources (not reviewed)

Subsequentto initial recognition, loans and receivables (including trade and other receivables, deposit paid for acquisition of a subsidiary, pledged bank deposits and bank balances and cash) are carried at amortised cost using the effective interest method, less any identified impairment losses (seeaccounting [...]

The accounting treatment of the Company’s interest in Listar beforeand after the acquisition shall remain unchanged i.e. the Company will consolidate the accounts of Listar by means of “Purchase Method” under [...][...]

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

[...] [...] initial recognitionfor subsequent accountingunder HKAS 39 “Financial [...][...]

As at theLatest Practicable Date,Anglo Chinese did not have any direct or indirect interest [...][...]

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.

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.

Each year the difference between depreciation based on the revalued carrying amount of the asset charged to the income statement and depreciation based on the asset’s original cost is transferred from “other property revaluation reserve” to “retained profits”.

Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (where the effect is material).

When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (where the effect of the time value of money is material).

The present value of the defined obligation, the related current service cost and past service cost were measured using the projected unit credit method.

[...] [...] principle on the foreseen provisional budgetceilingwould be not only be desirable [...][...]

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.

The Group does not offer credit terms in respect of trades that are not settled in the book currency of the business entity concerned, unless specifically approved by the Group’s credit control department.