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External sources (not reviewed)

Finance leases arecapitalised at the lease’s commencement at the lower of the fair value of the leased property and the present value of the minimum lease payments.

The property, plant and equipment acquired under finance leases isdepreciated over the shorter of the useful life of the asset and the lease term.

[...] [...] under theLeaseAgreement and the Previous [...][...]

[...] [...] by, orleased to the Company or any of its subsidiaries, or are proposed to be acquired or disposed of by, orleasedto,the Company [...]

When the lease paymentscannot be allocated reliably between the land and building elements, the entire lease is generally classified as a finance lease and accounted for as property, plant and equipment.

Land leases are stated at the recoverable amount subject to an impairment test pursuant to HKAS 36, which is based on the higher of fair value less costs to sell and value in use.

(6) To acquire, develop, manage, license, hire, let, sell, exchange and otherwise howsoever turn to account any land and/or building and, in particular, by laying out and preparing the same for building purposes, constructing, altering, demolishing, pulling down, decorating, administering, maintaining, furnishing, fitting up, and improving buildings of all kinds, and by planting, paving, draining, farming, cultivating, letting on building lease or building agreement or for sale, and by advancing money to and entering into contracts and arrangement of all kinds with builders, tenants and others in connection with any of the foregoing.

(r) To manage, maintain, improve and develop all or any part of the property, land, building or buildings of the Company and to operate or use in conjunction or co-ownership with others, lease, mortgage, underlet, exchange, surrender, sell, turn to account or otherwise deal with and dispose of the same or any part or parts thereof or interest thereon, for such consideration and on such terms and conditions as the Company may think fit, and, in particular, for shares, debentures or securities of any company purchasing or acquiring any interest in the same.

When such transactions are aggregated for the purpose of deriving at the applicable percentage ratios as defined under Rule 14.07 of the Listing Rules pursuant to Rules 14A.25 and 14A.26 of the Listing Rules, the Board anticipates that the applicable percentage ratios as defined under Rule 14.07 of the Listing Rules in respect of the annual caps for the transactions contemplated under the AAC New Power Lease Agreement, AAC Biotechnology Lease Agreement and Existing Lease Agreements, in aggregate, will exceed 0.1% but will be less than 5% and the AAC New Power Lease Agreement and AAC Biotechnology Lease Agreement are subject to the reporting and announcement requirements set out in Rules 14A.45 to 14A.47, annual review requirements set out in Rules 14A.37 to 14A.40 but exempt from the Independent Shareholders’ approval requirements under Chapter 14A of the Listing Rules.

All other leases areclassified as operating leases, the expenditures for which, are charged against income over the accounting periods covered by the lease term.

[...] [...] packaging, leasing of equipments and/or [...][...]

(x) To sell improve manage develop lease exchange mortgage enfranchise dispose of turn to account or otherwise deal with all or any part of the property and rights of the Company.

[...] [...] such rent and on such conditions as the Company shall think fit; to collect the rent and income and to supply to tenants and occupiers and others light, heat, air-conditioning, refreshments, attendants, messengers, waiting rooms, reading rooms, lavatories, laundry facilities, electric conveniences, garages, recreation facilities and other advantages which from time to time the Company shall consider desirable, or to provide for such management, letting and advantages as aforesaid by employing any person, firm or company to carry out or to supply the same on such terms as the Company may think fit.

(e) the option granted by the Landlord to the Tenant under theLeaseAgreement to purchase the land, the factory, the ancillary infrastructure and facilities together with the property under [...][...]

[...] [...] finance leases and other borrowings [...]

However, the compensation to Sunshine and other oil sands lease holders is yet to be determined.

[...] [...] Transactions — TenancyAgreement,’’ [...][...]

[...] [...] financelease in property, plant [...]

[...] Preliminary TenancyAgreement, on an annual basis, falls within the threshold prescribed in Rule 14A.34 of the Listing Rules, and therefore the Preliminary TenancyAgreement and [...][...]

The above lease transactions were based on market price and rent was collected monthly.

[...] [...] charter andlease steam, motor, sail or other vessels, ships, boats, tugs, barges, lighters or other property to be used in the business of shipping, transportation, chartering and other communication and transport operations for the use of the Company or for others, and to sell, charter, lease, mortgage, [...][...]

(21) To establish or acquire and carry on as trading station, factories, stores and depots in Hong Kong and/or elsewhere, and to purchase, hire or otherwise acquire, carry on, develop and improve any business or any property of whatsoever nature in Hong Kong and/or elsewhere or any undivided, or other interest, whatsoever therein respectively.

The revised annual cap amount as mentioned above is arrived at basically by reference to the estimated amount of the relevant rentsfor the financial year ending 31 December 2011 in respect of those tenancy agreements regulated by the Existing Master Tenancy Agreement plus a suitable buffer.

At the time of entering into of each of the Supplemental Changzhou LFY Agreements, Old Microtech Changzhou Lease Agreement and AAC Module Lease Agreement, the applicable percentage ratios as defined under Rule 14.07 of the Listing Rules in respect of the annual rent payable by the Group under each of the Supplemental Changzhou LFY Agreements, Old Microtech Changzhou Lease Agreement and AAC Module Lease Agreement, even if required to be aggregated with each other under Rules 14A.25 and 14A.26 of the Listing Rules, were less than 0.1% and therefore, the Supplemental Changzhou LFY Agreements, Old Microtech Changzhou Lease Agreement and AAC Module Lease Agreement were then exempt from the reporting, annual review, announcement and Independent Shareholders’ approval requirements in accordance with Rule 14A.33 of the Listing Rules.

[...] [...] purchase, take on lease, or otherwise [...][...]

[...] purchase, lease, exchange, or otherwise, [...][...]

(2) Without affecting the generality of subsection (1), any lease, tenancy, permit or licence granted to the CITA that is in force or effective immediately before the appointed [...][...]