KINGSLEY EDUGROUP LIMITED 皇岦國際教育企業集團有限公司 GEM 200,000,000 20,000, ,000, %0.0027% 0.005% C

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2 KINGSLEY EDUGROUP LIMITED 皇岦國際教育企業集團有限公司 GEM 200,000,000 20,000, ,000, %0.0027% 0.005% C %0.0027% 0.005% S

3 GEM GEM GEMGEM GEMGEM GEM GEM i

4 (ii)(iii) (iv) (v) GEM ii

5 %0.0027%0.005% ,000, iii

6 GEM i ii iv iv

7 I-1... II-1... III-1... IV-1... V-1... VI-1 v

8 Kingsley EduGroup (1)Kingsley International SchoolA-level (2)KingsleyKingsley Skills CollegeKingsley Professional CentreKingsley College 20119Kingsley International School Kingsley International School1.2% 11629Kingsley EduGroup Kingsley EduGroup Kingsley International School Kingsley Skills College Kingsley College Kingsley Professional Centre Kingsley Language House Kingsley 高等教育機構 1

9 %82.7% %7.3% Kingsley International School 18,046,703 (95.88%) Kingsley 776,075 (4.12%) 18,822,778 (100%) 8,963,460 (93.80%) 592,970 (6.20%) 9,556,430 (100%) ,802,388 (89.96%) 2,992,604 (10.04%) ,794,992 (100%) 15,028,616 (86.08%) 2,430,036 (13.92%) 17,458,652 (100%) ,548,884 (96.7%) 190,600 (3.3%) 904 5,739,484 (100%) 1,882,217 (96.6%) 66,919 (3.4%) 1,949,136 (100%) ,319,348 (99.0%) 60,899 (1.0%) 768 6,380,247 (100%) 1,913,274 (105.9%) (106,098) (-5.9%) 1,807,176 (100%) Kingsley Kingsley Skills CollegeKingsley CollegeKingsley Professional Centre Kingsley Language HouseKingsley College

10 KIS 2011Kingsley HillsBGMCKISKISKIS2015 9KIS2019 KIS883 KISKIS KIS KIS KISKingsley International School KIS2019KISKIS % KIS % KIS %KIS % BGMC KISKISKISKIS KISKISKIS KISKISKISKIS KISKIS 18 KISKIS Kingsley International SchoolKingsley Hills KISKIS KIS 2. 3

11 Kingsley International School ,600 2,600 2,600 2, % 33.54% 34.04% 37.96% Kingsley Skills College % 42.67% 48.00% 9.33% Kingsley College % 13.33% Kingsley International School10425 Kingsley International School104Kingsley International School 2 3 Kingsley Skills College Kingsley Skills College Kingsley Skills College 4

12 4 5 6 Kingsley College 625Kingsley College Kingsley International School97Kingsley Skills CollegeKingsley College % % 17.4%19.9% %9.2%6.9% 40,00020,00040,00020, Kingsley International School Kingsley International School KIS 5

13 (i)(ii)(iii)(iv) (i) (ii)(iii) KIS (iv) (i)kingsley International School(ii)Kingsley (iii) Kingsley International School Kingsley International School Kingsley International School Kingsley International School 6

14 (i)(ii)(iii) 2018KIS 82.8% Star Shine62%DGMK Investment 7% Star Shine DGMK Investment 33 Kingsley Hills 7

15 ,822,778 38,210,239 29,794,992 60,483,834 5,739,484 11,651,153 6,380,247 12,951,901 3,180,605 6,456,628 11,361,953 23,064,765 (300,213) (609,432) (2,429,422) (4,931,727) 3,196,756 6,489,415 11,291,569 22,921,885 (307,984) (625,208) (2,431,030) (4,934,991) (i)(ii) Kingsley International School /2016Kingsley International School Kingsley International School 2015/2016KISKIS2016/ % % % % 13,497,678 27,400, % 21,850,083 44,355, % 3,890,003 7,896, % 4,106,516 8,336, % 5,325,100 10,809, % 7,944,909 16,128, % 1,849,481 3,754, % 2,273,731 4,615, % 18,822,778 38,210, % 29,794,992 60,483, % 5,739,484 11,651, % 6,380,247 12,951, % 8

16 % ,046,703 36,634,807 26,802,388 54,408,848 5,548,884 11,264,235 6,319,348 12,828, ,075 1,575,432 2,992,604 6,074, , ,918 60, ,625 18,822,778 38,210,239 29,794,992 60,483,834 5,739,484 11,651,153 6,380,247 12,951, % Kingsley International School % %26.7%35.6% %41.4% 71.7% 9

17 ,631,715 7,372,381 5,604,756 11,377,655 1,732,688 3,517,357 2,334,770 4,739,583 1,667,492 3,385,009 1,942,054 3,942, ,029 1,325, ,254 1,334, , , , , , , , , , , , ,627 46,110 93,603 40,651 82, ,024 1,567,209 1,478,275 3,000, , , , , , , , ,765 31,320 63,580 35,320 71, , , , , , , , , , , , , ,982 1,370, ,313 2,026, , , , , , , , ,310 92, ,304 57, , ,480 1,091, , , , , , , , , , , , ,687 98, , , ,561 86, , , ,601 88, , , ,229 30,355 61,621 29,600 60,088 9,681 19,652 41,572 84,391 11,700 23,751 9,266,348 18,810,686 12,336,340 25,042,770 3,790,348 7,694,406 4,573,071 9,283, % % % % % % % % % %6.4% %(i) (ii) 10

18 ,882,00031, ,913,0001.7% %3.6% % % %4.8% % , , % % %209.3%Kingsley Skills College0.065 Kingsley Professional Centre0.069 Kingsley Kingsley International SchoolKingsley Kingsley Kingsley College Kingsley College20 150Kingsley College Kingsley College Kingsley International SchoolKISKIS20155 Kingsley College Kingsley College(MQA) 20176Pearson 20176Kingsley College201710Kingsley College Kingsley College Kingsley College 11

19 % % % (i) (ii) (5.4%) (38.1%) (i)(ii) Kingsley Skills College 140,000Kingsley College739, ,315, ,271, ,807, ,208, ,341, ,383,344 3,482,359 7,069,189 13,941,080 28,300,392 19,861,289 40,318,417 20,141,067 40,886,366 8,295,241 16,839,339 17,758,694 36,050,149 (16,658,708) (33,817,177) 5,645,839 11,461,053 2,102,595 4,268, ,657, ,454, ,453, ,669, ,444, ,651,612 84,074, ,670,315 93,563, ,933,503 95,985, ,850,500 20,583,199 41,783,894 31,889,813 64,736,320 29,458,676 59,801,112 20,583,199 41,783,894 31,889,813 64,736,320 29,458,676 59,801,112 12

20 ,940,917 14,090,062 14,317,755 29,065,043 9,315,678 18,910,826 (12,262,112) (24,892,087) (86,898) (176,403) (377,740) (766,812) 5,468,978 11,102,025 (9,214,835) (18,706,115) (5,871,617) (11,919,383) 147, ,999 5,016,022 10,182,525 3,066,321 6,224,632 1,541,293 3,128,825 1,689,076 3,428,824 6,705,098 13,611,349 1,689,076 3,428,824 6,705,098 13,611,349 9,771,419 19,835, % (1) (2) (38.1) (3) (8.0) (4) (1.7) (5) (6) % (7) % 13

21 2. 100% % % % (i) (ii) (iii) (i)0.6(ii) (a) Kingsley International (b) kingsley International 14

22 Kingsley International School %19.11% Kingsley International School34.04%Kingsley International School987 Kingsley College Kingsley Digital Solutions (i) (ii)kingsleykingsley Professional Centre

23 %KIS %KIS %KIS (i)(ii) (i)53.3(ii)

24 ,000, ,000, ,000, ,000,000 17

25 % Kingsley InternationalKingsley Graduate Kingsley ProfessionalKingsley Skills A-level GEM B&G Capital B&G Capital Resources Berhad Syapurna Sdn Bhd22.6%77.4% Syapurna Sdn Bhd 95%5% BGMC BGMCKIS KIS 18

26 BGMC Corporation BGMC Corporation Sdn. Bhd BTECPearson BTEC A Level A Level IGCSE IGCSE IGCSE IGCSE 19

27 CIE (Cambridge Assessment) Kingsley International SchoolKingsley International School A ,998,000 20

28 Concept Cabling Concept Cabling System Sdn. Bhd Kingsley GraduateKingsley LanguageKingsley Catering 30%Bras Ventures Bhd GEM GEM Star ShineDGMK Investment GEM GEM E

29 KIS KIS Kingsley International SchoolKIS DGMK Investment DGMK Investment Limited Eduking Investment Eduking Investment Limited GEM GEM Kingsley EduGroup 22

30 KISKIS ,000,

31 1992 IGCSE GEM 180,000,000 24

32 JPK Kingsley Catering Kingsley Catering Sdn. Bhd Kingsley InternationalConcept Cabling70%30% Kingsley College Kingsley CollegeKingsley Graduate Kingsley Digital Solutions Kingsley Digital Solutions Sdn. Bhd Kingsley Edugroup (Malaysia) Kingsley Edugroup Bhd Kingsley Graduate Kingsley Graduate School Malaysia Sdn. Bhd Kingsley Hills Kingsley Hills Sdn. Bhd.One Beverly Hills Sdn. Bhd B&G Capital Kingsley Hills KIS Kingsley International Kingsley International Sdn. Bhd Kingsley International School Kingsley International SchoolKingsley International Kingsley Language House Kingsley Language House Sdn. Bhd Kingsley InternationalConcept Cabling 70%30% 25

33 Kingsley Malaysia Kingsley Malaysia Limited Kingsley Professional Kingsley Professional Centre Sdn. Bhd Kingsley Skills Kingsley Skills Sdn. Bhd Kingsley Skills College Kingsley Skills CollegeKingsley Skills Kingsley Kingsley CollegeKingsley Skills CollegeKingsley Professional Centre KIS KISKingsley International School ,518533,007 KIS KIS KIS H.S.(D) , PT36308 KIS Kingsley International School KIS H.S.(D) , PT

34 GEM GEM GEM Mah-Kamariyah & Philip Koh MCT Berhad MCT Berhad27.24% MIRB MQA NOSS Kingsley International School

35 30,000,000 15% Kingsley International School Rozainun Rozainun Binti Abdul Aziz Savills (Malaysia) Sdn. Bhd. Kingsley International School A

36 Kingsley InternationalKingsley Hills Kingsley Hills Kingsley InternationalKIS Kingsley International School SKM JPK SPM Star Shine Star Shine Finance Limited STPM 29

37 GEM Karim Hj Abd Karim Bin Shaikh Munisar Salleh Mohamed Salleh Bin Mohamed Yasin BDO Tax Services Sdn. Bhd Kingsley International One Beverly Hills Sdn. Bhd.Kingsley Hills Kingsley InternationalKingsley Hills 30

38 GEM 31

39 GDP ISO 32

40 GEM 33

41 34

42 Kingsley International School Kingsley International School 2018KIS Kingsley International SchoolKISKIS Kingsley Hills 35

43 201591KIS Kingsley International School KISKingsley International School Kingsley International School Kingsley Skills College3Kingsley College Kingsley International School Kingsley International School16%18%5% Kingsley International School

44 Kingsley International School KISKISKingsley Hills Kingsley International School KISKIS Kingsley International SchoolKingsley International(a) (Income Tax (Exemption) (No. 9) Order 2012) Kingsley International 37

45 38

46 Kingsley Kingsley Kingsley 39

47 Kingsley Skills CollegeKingsley College Kingsley International School 20169Kingsley International School Kingsley International SchoolKingsleyKingsley Skills College Kingsley CollegeKingsley Professional Centre Kingsley International SchoolKingsley 40

48 Kingsley International School KIS2019 Kingsley %13.9% 5.9%Kingsley Kingsley 41

49 B

50 H5N1H5N2 43

51

52 1967MIRB 1967MIRB MIRB MIRBMIRB

53 46

54 47

55 48

56 571V GEM 20,000,000180,000,

57 GEM 50

58 44B(1) GEM GEM11.23(7) GEM25% GEM GEM 5,000 GEM8105 GEM 51

59 P.O. Box Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY Cayman Islands

60 No. 49, Jalan USJ 18/2A UEP Subang Jaya Selangor Malaysia No. 2A, Jalan Anggerik Vanda 1 31/167A Kota Kemuning Hills Shah Alam Seksyen 1 Selangor Malaysia No. 439 Jalan B5 Taman Melawati Setapak W. Persekutuan W. Persekutuan Kuala Lumpur Malaysia Salleh No. 349 Jalan SS 2/2 Sea Park Petaling Jaya Malaysia Karim No. 4 Jalan Akik Satu 7/3A Shah Alam Selangor Malaysia Rozainun 19 Jalan Kristal Enam 7/70F Seksyen Shah Alam Selangor Malaysia 53

61

62 Mah-Kamariyah & Philip Koh 3A07, Block B, Phileo Damansara II 15 Jalan 16/11 Off Jalan Damansara Petaling Jaya Selangor Darul Ehsan Malaysia Appleby Savills (Malaysia) Sdn. Bhd. Level 9, Menara Milenium Jalan Damanlela Bukit Damensara Kuala Lumpur Malaysia

63 16 P.O. Box Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY Cayman Islands LG5, Kingsley International School, Persiaran Kingsley, Kingsley Hills, Putra Heights, Subang Jaya, Selangor, Malaysia No. 439 Jalan B5 Taman Melawati Setapak Wilayah Persekutuan Kuala Lumpur Malaysia No. 439 Jalan B5 Taman Melawati Setapak Wilayah Persekutuan Kuala Lumpur Malaysia Rozainun Salleh Karim Salleh Karim Rozainun Karim Salleh Rozainun 56

64 Estera Trust (Cayman) Limited P.O. Box 1350, Clifton House 75 Fort Street Grand Cayman KY Cayman Islands CIMB Bank Berhad Level 13, Menara CIMB Jalan Stesen Sentral 2 Kuala Lumpur Sentral Kuala Lumpur

65 450, ,000 GDP 20129, ,2946.1% 58

66 GDP GDP 8.1%202118, % % GDPGDP22.7% % % 1996(Education Act 1996) 公立領域 民辦領域 國立學校 國民型小學 民辦學校 獨立華文學校 國際學校 政府資助 直資 華文 泰米爾文 % % 175,713205,2045.3% % %

67 40,00020,00040,00020,000 IGCSEIGCSEIGCSE201760% IGCSE20 IGCSE7030 A LevelIGCSENARIC IGCSEGCSE IGCSEGCSE , , % 40% % , , % ,808 60

68 2012 年至 2021 年 ( 估計 ) 馬來西亞國際中小學招生人數 人數 125, ,000 75,000 50,000 25, ,804 10,615 17,189 38,476 14,501 雪蘭莪州 其他 馬來西亞總計 41,754 16,546 46,339 18,001 複合年增長率 (2012 年至 2016 年 ) 19.3% 17.4% 18.1% 54,128 21,473 61,824 24,984 23,975 25,208 28,338 32,655 36, 年 2013 年 2014 年 2015 年 2016 年 2017 年 ( 估計 ) 雪蘭莪州 其他 複合年增長率 (2017 年 ( 估計 ) 至 2021 年 ( 估計 )) 15.7% 14.8% 15.2% 70,966 28,538 81,670 33,056 42,428 48, 年 ( 估計 ) 2019 年 ( 估計 ) 94,136 38,453 55, 年 ( 估計 ) 108,792 44,808 63, 年 ( 估計 ) % 8.1%6.6% IGCSE %26.8% (i)(ii) IGCSEA-Level(iii)(iv) 61

69 2016 年馬來西亞國際中小學招生人數明細 2016 年按學生來源國家劃分的概約明細 2016 年按國際學校所在州份 地區劃分的概約明細 17.9% 24.9% 3.4% 39.7% 6.6% 8.1% 64.0% 8.6% 26.8% 馬來西亞英國韓國 美國其他國家 雪蘭莪州吉隆坡聯邦直轄區柔佛州其他州 20165%10% 20121, , % , % 20212, % (National Association of Private Educational Institutions) ,000 62

70 % 50%20122, , (SPM) % , , % ,000 63

71 ,000 20,000 40,0001.0%0.4% %0.7% % , ,3912.4% 20134, ,1916.0% % (i) (ii) (iii) % %

72 % % A 2011 IGCSE 2, % 2 B 1979 IGCSEO Level 1, % 3 C 2016 IGCSE 1, % 4 D 2015 IGCSE 1, % 5 E 2014 IGCSE 1, % A-Level 1, % 6 F 1985 IGCSE 65

73 G 2009 IGCSE 1, % A LevelAQA 8 H 1987 IGCSE % 9 I 1993 IGCSEO Level % 10 J % IGCSE 11 K 1992 IGCSEA Level % 12 L 1946 IGCSEA Level % O Level % A Level 14 M % 15 N 1960 IGCSE A Level % 66

74 16 O 1983 IGCSE A Level 17 P % % 18 Q % 19 R 2013 IGCSE % 20 S 2010 IGCSE % A Level 18, % 2, % 21, % Kingsley International School % 26%

75 %26% IGCSEO-LevelA-Level IB 68

76 MQA MQA (Malaysian Skill Certification System) SKM1SKM2SKM3 DKMDLKMSKM 20SKM SKM SKM SKM MQA(1)(2) %3.2%-1.0% -0.8% % %17.2%14.4% 69

77 , KLEC Nilai KLEC

78 80% 27.7%22.2% 6.5% %0.005% ,000,000 71

79 1. (a) 1996(Education Act 1996) 1996 (i) 79(1) 82(1)5 (A) 20(1) 20(1) 1972(Education (Kindergarten and Nursery School) (Registration) Rules 1972 (B) 1997(Education (Registration of Educational Institutions) Regulations 1997) (2) 72

80 82(1) ,000 86(1)81(1) 86(1) 30,000 (ii) 88 58(2)61(2)

81 (iii) 103(1)103(2) 2013(Education (Teaching Permit) Regulations 2013) (2) (iv) 71 (a) (b) (c) (d) 7150,000 (v) 73(1) 74

82 74 77(1) 77(1)77(3) 30,000 (Guidelines for the Establishment of a Private Educational Institution)(Guidelines for the Establishment of an International School) (A) (1) (2) 100,000 1,000,000 (3) (4) 30% 75

83 (B) (C) (D) (1) 5 (2) (3) (1) (2) (3) (aa) (bb) (4) (aa) 5 (bb) (cc) 1,000 (1) 74 3 (E) (1) (2) (3) 76

84 (F) (1) (2) (3) (G) (1) 3525 (2) (aa) (bb) (cc) (A) (B) (C) 77

85 (D) 2265 (1) I10, (2) II5, , (3) III3, , (A) (B) (C) 2265 (1) (2) (1) (2) 3 78

86 (b) 1996(Private Higher Educational Institutions Act 1996) 1996 (A) (B) (i) (1) (a) (b) (c) 15 (a) (b) (c) (d) (e) 79

87 1997(Private Higher Educational Institutions (Establishment) Regulations 1997) 1997 (a) (b) 72(1) 72(1) 50, (a) (b) (c) 200, ,000 (ii) 24(1) V1997(Private Higher Educational Institutions (Registration) Regulations 1997) 24(2) III 80

88 19975(2) (iii) 31(1) 31(2) VI (iv) 27(1)(a) (a) (i) (ii) (iii) (iv) (v) (b) (c) 28(1) 28(1) 50,000 (v) 38(1) (a) 81

89 (b) 38(1) 200, (Private Higher Educational Institutions (Conducting Courses of Study) Regulations 1997) 3(2) (Lembaga Akreditasi Negara) (vi) 51(1) 1997 (Private Higher Educational Institutions (Permit to Teach) Regulations 1997) 4 (c) 2004(Skills Development Fund Act 2004) 2004 (Perbadanan Tabung Pembangunan Kemahiran) 6 82

90 8 (a) (b) (c) (1) (2) (3) (4) (i) 33(1) (a) (b) VI VII 33(2) VI (a) (b) (National Vocational Training Council)

91 72(1) 20,000 (ii) (iii) 47(1) (a) 2007(Malaysian Qualifications Agency Act 2007) (1) (1)(2)(3) 84

92 38(1) VIII 40 39(1)(a) (a) (b) (c) VIII (1) VIII 1 (2) VIII2 (3) VIII3 (4) VIII5 85

93 96 100,000 97(1) 97(2) 200, ,000 (b) 2006(National Skills Development Act 2006) IV (i)

94 (ii) 23 (a) (b) (c) (d) National Skills Development Fees and ChargesRegulations (1) (a) (b) 26(1) ,

95 200,000 (iii) 34 (a) (b) (c) (d) (Malaysian Skills Certificate) (Malaysian Skills Diploma) (Malaysian Skills Advanced Diploma) (Statements of Achievement) 35(Malaysian Skills Certification System) ,000 20, , % % Kingsley 88

96 4. (a) (Immigration Act 1959/63) (1) (a) 916 (b) 13 (1) 9(1) (a) (b) 1,200 9(2) 9(3)9(1) (2) 13(1) (a) 89

97 (b) 13(5)13(1)(a) 55A(1) 50,00010,000 55A(1)100,000 30,000 55B 50,00010,000 55B(1) 55E(1) 55E(1) 50,0005,000 60,00010, (a) 2001(Pembangunan Sumber Manusia Berhad Act 2001) (1) 10 90

98 1971 (Universities and University Colleges Act 1971)1976 (Universiti Teknologi MARA Act 1976)1974 (Politeknik Ungku Omar Act 1974) (2) 10 (a) (b) (c) 13(1) 10, (Pembangunan Sumber Manusia Berhad (Registration of Employers and Paymentof Levy) Regulations 2001) 14(1) 19 1% 14(1)20, (a) Kingsley 91

99 (b) 24% , %24%2017 (c) 1967(Income Tax Act 1967) 107A(1) (i) 10% (ii) 3% 107A(2)(1) 10% (d) 2014(Goods and Services Tax Act 2014) % 500,

100 6% 0% (Capital Markets and Services Act 2007) (Securities Commission Malaysia) (i) (ii) 2009(Central Bank of Malaysia Act 2009) (iii) 61 (iv) (v) (vi) 2010(Labuan Financial Services and Securities Act 2010) (vii) 2010(Labuan Islamic Financial Services and Securities Act 2010) (viii) 2013(Financial Services Act 2013)2013 (Islamic Financial Services Act 2013) (ix) 2013(Financial Services Act 2013)2013 (Islamic Financial Services Act 2013) (x) 1949(Trust Companies Act 1949)10 (xi) 10 93

101 (xii) 10 (xiii) 10 (xiv) (Act of Parliament) (xv) (xvi) 3 (xvii) 12300, (xviii) 12400, (xix) 229(i)(xix) 94

102 2010 Kingsley International 2011Kingsley International School Kingsley International School2016 (Duke of Edinburgh s International Award) 2012Kingsley CollegeKingsley Skills CollegeKingsley Professional CentreKingsley College Kingsley Skills CollegeKingsley Professional Centre Kingsley International School Kingsley International School 2011 Kingsley International School Kingsley InternationalKingsley Hills 2012 Kingsley College Kingsley International School 2013 Kingsley Skills College Kingsley Professional Centre 2015 Kingsley International School 95

103 2016 Kingsley Professional Centre Kingsley International School 2017 Kingsley InternationalKingsley HillsKIS Kingsley CollegeBTEC ,000, Star Shine Finance LimitedDGMK Investment LimitedEduking Investment Limited Kingsley Malaysia Kingsley Malaysia ,00050, Kingsley Malaysia Kingsley Malaysia Kingsley Edugroup (Malaysia) Kingsley Edugroup (Malaysia) Chee Chan LongChee Sock Kion Chee Chan LongChee Sock KionKingsley Edugroup (Malaysia)1.00Kingsley Malaysia Kingsley Edugroup (Malaysia) Kingsley International Kingsley International

104 Mazlan Bin Yusof1.00 Mazlan Bin Yusof Kingsley International Mazlan Bin Yusof30% Mazlan Bin Yusof ,999149,999149,999Kingsley International (i)200,000B&G Capital200,000 (ii)150,000b&g Capital150,000 Kingsley InternationalKIS B&G Capital 55%45%B&G CapitalB&G Capital Kingsley International Mazlan Bin Yusof B&G Capital1.002,850,0006,650, Mazlan Bin Yusof3,000,000 Concept Cabling3,000, B&G Capital10,00010,000 Kingsley International0.1%Kingsley International B&G Capital B&G Capital 55%45%B&G Capital MCT Consortium BerhadKingsley International MCT BerhadMCT Consortium Berhad B&G Capital MCT Berhad201546MCT Consortium BhdB&G CapitalB&G CapitalMCT Consortium Berhad B&G Capital 97

105 201546B&G Capital55%B&G CapitalKingsley International B&G Capital 55%B&G CapitalKingsley International MCT BerhadMCT Bhd Kingsley InternationalKingsley InternationalB&G Capital B&G CapitalKingsley International 4,000,000KIS KISB&G Capital Kingsley International Kingsley International (i)3,000,000concept Cabling3,000,000 Kingsley International30%(ii)B&G Capital4,000,000 KIS 10,000B&G Capital10,000 Kingsley International0.1% ,500,000 Kingsley InternationalB&G Capital82.86%17.14% B&G CapitalKingsley Edugroup (Malaysia) Kingsley International Kingsley International Kingsley Edugroup (Malaysia) Kingsley International Kingsley Graduate School Kingsley Graduate School Mazlan Bin Yusof Mazlan Bin Yusof Kingsley GraduateMazlan Bin Yusof ,93569, (i)Mazlan Bin Yusof10,00010,000 (ii) ,000(iii) Mazlan Bin Yusof ,000 98

106 Mazlan Bin Yusof300,000 Concept Cabling300, Kingsley Edugroup (Malaysia) Kingsley Graduate School Kingsley Graduate SchoolKingsley Edugroup (Malaysia)70%Concept Cabling30% Kingsley Graduate School Kingsley Skills Kingsley Skills ,9999, ,00010, Kingsley Edugroup (Malaysia) Kingsley Skills Kingsley SkillsKingsley Edugroup (Malaysia) Kingsley Skills Kingsley Professional Kingsley Professional Kingsley Edugroup (Malaysia) Kingsley Professional Kingsley Professional Kingsley Edugroup (Malaysia) Kingsley Professional Kingsley Language House Kingsley Language House Kingsley InternationalConcept Cabling

107 201769Kingsley InternationalConcept Cabling ,93014,970 Kingsley Catering Kingsley Catering200917Sumami Binti KimanSaharuddin Bin Abdullah (i) Sumami Binti Kiman1.00Teh Chin An (ii) Saharuddin Bin Abdullah (i) Kingsley InternationalMazlan Bin YusofLoh Peng Kai (ii) Teh Chin An 1.00Kingsley International(iii)1.00 Kingsley International Loh Peng Kai30Kingsley International Mazlan Bin Yusof30Concept Cabling30 Kingsley Digital Solutions Kingsley Digital Solutions Kingsley Edugroup (Malaysia)1.00 Kingsley Digital Solutions Kingsley Edugroup (Malaysia) 1. Kingsley MalaysiaKingsley Edugroup (Malaysia) ,000, Star ShineDGMK InvestmentEduking Investment0.01 Kingsley Malaysia

108 50, Kingsley Malaysia Kingsley Edugroup (Malaysia) Chee Chan LongChee Sock Kion Chee Chan Long Chee Sock Kion1.00Kingsley Malaysia 2. Kingsley Edugroup (Malaysia)Kingsley International B&G CapitalKingsley International 82.86%17.14% B&G CapitalKingsley Edugroup (Malaysia) Kingsley International B&G CapitalKingsley Edugroup (Malaysia)Kingsley International 17,500,000Kingsley International17,500,000 14,500,000B&G Capital3,000,000 Kingsley International Kingsley Edugroup (Malaysia) (i)1,656 Star Shine(ii)B&G Capital DGMK InvestmentEduking Investment Kingsley InternationalKingsley Edugroup (Malaysia) 3. Kingsley Edugroup (Malaysia)Kingsley Graduate Concept CablingKingsley Graduate 70%30% Kingsley Edugroup (Malaysia)Kingsley GraduateKingsley Edugroup (Malaysia)Kingsley Graduate 70%700, Kingsley GraduateKingsley Edugroup (Malaysia) Kingsley Graduate70%Kingsley Edugroup (Malaysia) 30%Concept Cabling 4. Kingsley Edugroup (Malaysia)Kingsley Skills Kingsley Skills 80%20% 101

109 Kingsley Edugroup (Malaysia)Kingsley SkillsKingsley Edugroup (Malaysia)Kingsley Skills 100, Kingsley SkillsKingsley Edugroup (Malaysia) Kingsley SkillsKingsley Edugroup (Malaysia) 5. Kingsley Edugroup (Malaysia)Kingsley Professional Kingsley Professional 50%50% Kingsley Edugroup (Malaysia)Kingsley ProfessionalKingsley Edugroup (Malaysia) Kingsley Professional Kingsley ProfessionalKingsley Edugroup (Malaysia)Kingsley ProfessionalKingsley Edugroup (Malaysia) ,000, ,00038,000, ,000,000 1,000,000, (i)(ii) Star ShineDGMK Investment Eduking Investment ,000,000 GEM25% 102

110 Kingsley InternationalKingsley Language HouseKingsley Catering 拿督吳明權 拿督劉文喜 95% 5% Syapurna Sdn Bhd ( 馬來西亞 ) 拿督吳明權 77.4% 22.6% 丹斯里吳明璋 B&G Capital ( 馬來西亞 ) 82.86% 17.14% Kingsley International School Kingsley International Concept Cabling ( 附註 ) ( 馬來西亞 ) ( 馬來西亞 ) 70% 30% Kingsley Language ( 馬來西亞 ) Kingsley Catering ( 馬來西亞 ) Concept Cabling 103

111 Kingsley Graduate School 丹斯里吳明璋 Concept Cabling ( 附註 ) 70% 30% Kingsley Graduate ( 馬來西亞 ) Kingsley College Kingsley Professional Centre 丹斯里吳明璋 拿督吳明權 50% 50% Kingsley Professional ( 馬來西亞 ) Kingsley Professional Centre 附註 Concept Cabling 104

112 Kingsley Skills 丹斯里吳明璋 拿督吳明權 80% 20% Kingsley Skills ( 馬來西亞 ) Kingsley Skills College 105

113 Kingsley Digital Solutions 丹斯里吳明璋 拿督吳明權 拿督劉文喜 100% 100% 100% Star Shine ( 英屬處女群島 ) DGMK Investment ( 英屬處女群島 ) Eduking Investment ( 英屬處女群島 ) 82.8% 9.2% 8% 本公司 ( 開曼群島 ) 100% Kingsley Malaysia ( 英屬處女群島 ) 100% Kingsley Edugroup (Malaysia) ( 馬來西亞 ) 100% 100% 70% 100% 100% Kingsley Digital Solutions ( 馬來西亞 ) Kingsley International ( 馬來西亞 ) Kingsley Graduate ( 馬來西亞 ) ( 附註 ) Kingsley Professional ( 馬來西亞 ) Kingsley Skills ( 馬來西亞 ) 70% 70% Kingsley Language House ( 附註 ) ( 馬來西亞 ) Kingsley Catering ( 附註 ) ( 馬來西亞 ) 30%Concept Cabling 106

114 丹斯里吳明璋 拿督吳明權 拿督劉文喜 100% 100% 100% Star Shine ( 英屬處女群島 ) DGMK Investment ( 英屬處女群島 ) Eduking Investment ( 英屬處女群島 ) 公眾 62% 7% 6% 25% 本公司 ( 開曼群島 ) 100% Kingsley Malaysia ( 英屬處女群島 ) 100% Kingsley Edugroup (Malaysia) ( 馬來西亞 ) 100% 100% 70% 100% 100% Kingsley Digital Solutions ( 馬來西亞 ) Kingsley International ( 馬來西亞 ) Kingsley Graduate ( 馬來西亞 ) ( 附註 ) Kingsley Professional ( 馬來西亞 ) Kingsley Skills ( 馬來西亞 ) 70% 70% Kingsley Language ( 馬來西亞 ) ( 附註 ) Kingsley Catering ( 附註 ) ( 馬來西亞 ) 30%Concept Cabling (c)Kingsley Graduate 1996Kingsley Graduate

115 Kingsley International (a) (b) (c) (d) Kingsley International Kingsley International Kingsley International 108

116 2016GDPGDP22.7% % % 雪蘭莪州 馬來西亞 梳邦再也 吉隆坡 109

117 (1)Kingsley International SchoolA-level (2)Kingsley Kingsley Skills CollegeKingsley Professional CentreKingsley College 20119Kingsley International School Kingsley International School1.2% Kingsley EduGroup Kingsley EduGroup Kingsley International School Kingsley Skills College Kingsley College Kingsley Professional Centre Kingsley Language House Kingsley 高等教育機構 110

118 35.7%82.7% %7.3% Kingsley International School 18,046,703 (95.88%) Kingsley 776,075 (4.12%) 18,822,778 (100%) 8,963,460 (93.80%) 592,970 (6.20%) 9,556,430 (100%) ,802,388 (89.96%) 2,992,604 (10.04%) ,794,992 (100%) 15,028,616 (86.08%) 2,430,036 (13.92%) 17,458,652 (100%) ,548,884 (96.7%) 190,600 (3.3%) 904 5,739,484 (100%) 1,882,217 (96.6%) 66,919 (3.4%) 1,949,136 (100%) ,319,348 (99.0%) 60,899 (1.0%) 768 6,380,247 (100%) 1,913,274 (105.9%) (106,098) (-5.9%) 1,807,176 (100%) KingsleyKingsley Skills CollegeKingsley CollegeKingsley Professional Centre Kingsley Language HouseKingsley College

119 Kingsley International School Kingsley International School Kingsley International School IGCSE8A*9A*Kingsley International School 20159KISKIS2019 KIS Kingsley International Kingsley Language House Kingsley International Kingsley International SchoolKingsley Language House Kingsley Language House Kingsley International SchoolKingsley Kingsley Skills CollegeKingsley Professional CentreKingsley College Kingsley Skills College 20141Kingsley Professional Centre (Human Resource Development Limited Act 2003) 20164Kingsley College Pearson Kingsley College Kingsley EduGroup Kingsley EduGroup 112

120 Kingsley International School ,822, ,794, % ,556, ,458, % ,739, ,380, ,949, ,807, %20121Kingsley Skills College Kingsley International School Kingsley International School , , %202144, % Kingsley International School 113

121 2012Kingsley International SchoolAA* IGCSE 8A* 9A* Kingsley International School 2017(Smart Kids Asia Talent Quest 2017) 2017(Ice Skate Asia 2017 Competition)6 (Taekwondo Competition Asia) KIS Kingsley International School KIS %26% 114

122 KISKIS Kingsley International School Kingsley International School 20 Kingsley International SchoolKingsley International School KingsleyKingsley International School Kingsley International SchoolKingsley International School Kingsley International School May King Kingsley International School Kingsley International SchoolKingsley Kingsley International School116 Kingsley International School(University of Cambridge Examinations) 115

123 40,00020,00040,00020, Kingsley International School 20123, , %20124, , % % Kingsley International School Kingsley International School Kingsley International School2019KIS Kingsley International School (i)(ii) (iii) Kingsley International School(iv) (v) Kingsley Kingsley International SchoolKingsley Kingsley Skills CollegeKingsley Professional CentreKingsley College Kingsley %13.9% ,

124 Kingsley International SchoolKingsley Kingsley Skills College Kingsley CollegePearson BTEC Kingsley College Kingsley College Kingsley Professional Centre Kingsley Language House Kingsley Language House Kingsley Language HouseKingsley International School IGCSE 117

125 118

126 Kingsley International SchoolKingsleyKingsley Skills CollegeKingsley CollegeKingsley Professional Centre 1 Kingsley International School (Cambridge International School) IGCSE IGCSE A-Level A-Level Kingsley Skills College Kingsley College MQA 2007 (Malaysian Qualifications Act 2007) Pearson Pearson BTEC MQA MQA MQA Pearson BTEC Pearson BTEC Pearson BTEC 119

127 1 Kingsley Professional Centre

128 Kingsley International School987Kingsley Skills College7Kingsley College20Kingsley Language HouseKingsley Professional Centre Kingsley International School ,600 2,600 2,600 2, % 33.54% 34.04% 37.96% Kingsley Skills College % 42.67% 48.00% 9.33% Kingsley College % 13.33% Kingsley International School10425 Kingsley International School104 Kingsley International School 2 3 Kingsley Skills College Kingsley Skills College Kingsley Skills College 121

129 4 5 6 Kingsley College 625Kingsley College Kingsley International SchoolKIS Kingsley International School2011KIS KIS29667 KIS37.96% KIS KIS Kingsley International School KIS30Kingsley International School25 122

130 Kingsley International School116 Kingsley International SchoolCIE(CIE Teaching Programmes on Pedagogy and Classroom Management Skills) Kingsley International School Kingsley Skills College Kingsley College 3 Kingsley Professional Centre Kingsley International School

131 Kingsley International School CIE (CIE Teaching Programmes on Pedagogy and Classroom Management Skills) CIE(CIE Teaching Programmes on Pedagogy and Classroom Management Skills) 124

132 2015/ / / / / /2018 Kingsley International School 15,960 15,960 15,960 16,590 16,590 16,590 20,580 20,580 20,580 27,540 27,540 27,540 27,540 27,540 33, ,000 32,500 32,500 Kingsley Skills College 8,000 6,200 6,200 10,000 7,200 7,200 9,000 6,850 6,850 Kingsley Professional Centre 1 Kingsley International School13, KIS Kingsley International School , % 968, % 140, % 3,801, % 5,325, % 1,253, % 8,393, % 12,592, % 2,656, % 12,796, % 18,885, % 4,049, % 125

133 %26.7%35.6% Kingsley International School /2016Kingsley International SchoolKingsley International School2015/2016KIS KIS2016/2017 Kingsley International School (a) 40,500 (b) 55,500 (c) 60,000 (d) 70,500 (e) 75,000 Kingsley International School

134 Kingsley Skills College Kingsley College Kingsley College Kingsley College Kingsley Professional Centre Kingsley Professional Centre 30 Kingsley International School Kingsley International School 127

135 Kingsley Skills CollegeKingsley College(1) 100%(2)50% (3) Kingsley International School Kingsley Skills College Kingsley International School Kingsley International School % % % % % % 5 Kingsley Skills College Kingsley Skills College

136 Kingsley College Kingsley College Kingsley College Kingsley International School %40% 25%45% 37% 2 5%10% 5%10% 10.5% 29,000 32,000 15,960 32,500 1 Kingsley International School 37.96%130 50%65%10 Kingsley International School Kingsley International School 10.5% Kingsley International School20159KIS Kingsley International School KINGSLEY INTERNATIONAL SCHOOL Kingsley International School KISKingsley International School20121(Cambridge International School) Kingsley International School Kingsley International School 93.8%86.1%105.9% 129

137 Kingsley International School Kingsley International School37.96% %40% 25%45% %65% Kingsley International School Kingsley International School20%40% KIS Kingsley International School (1) ,128(2) (3) (4) 130

138 (a) Kingsley International School % (b) GDP20122, ,5165.8%2016GDP GDP22.7% % GDP (i)2016gdp(ii)gdp8.1% KIS % % % , , % 175,713205, % % %

139 (c) 2019KIS 153 KISKingsley International School 132

140 Kingsley International School318A-level Kingsley International School 託兒所 學前班 早教部 一至六年級 小學 七至九年級 劍橋 IGCSE 預科課程 ( 十至十一年級 ) 中學 由馬來西亞或海外大學提供的基礎課程 劍橋 IGCSE 考試 劍橋 A-level 考試預科課程 ( 十二至十三年級 ) 大學學士學位 133

141 Kingsley School International One Sports One Society (Duke of Edinburgh Award) IGCSE A-level (1)34(2)45 134

142 (1)(2)(3) (4)(5)(6)(7) IGCSE IGCSEIGCSE201760% Kingsley InternationalCIE Kingsley InternationalCIECIEKingsley International School Kingsley International School Kingsley International School Kingsley International School (Cambridge Syllabuses) Kingsley International School Kingsley International School Kingsley International School CIE CIE CIEKingsley International School 135

143 CIE Kingsley International SchoolCIEKingsley International School CIEKingsley International School Kingsley International SchoolCIE CIE Kingsley International SchoolCIE CIE 6 CIE Kingsley InternationalCIECIEKingsley International School2012 Kingsley International School Kingsley International School (1) (2) IGCSEA-level (3) CIE IGCSEA-level 136

144 /2017 IGCSE IGCSE

145 A-level20186 A-Level A-Level Kingsley International School 14 Kingsley International School

146 Kingsley International School Kingsley International School(the Duke of Edinburgh s International Award Foundation)(Independent Award Centre)2016 (the Duke of Edinburgh Award Scheme) Kingsley International School Kingsley International School Chandra Kusuma International School Kingsley International School (National Cancer Council Malaysia) Kingsley International School IGCSE 139

147 Kingsley International School

148 IGCSE 20119Kingsley International SchoolAA* IGCSE Kingsley International School A Kingsley International School A Kingsley International School A 57% 36.9% 50.0% 38.7% 57.0% 36.5% 73% 50.2% 64.0% 52.1% 57.0% 53.7% 9% 22.2% 13.0% 22.2% 0.0% 18.9% 65% 42.5% 44.0% 42.5% 45.0% 42.7% 29% 27.4% 32.0% 27.6% 29.0% 28.0% 64% 47.9% 61.0% 48.2% 61.0% 47.6% 55% 69.5% 62.0% 67.3% 50.0% 68.0% 13% 17.7% 17.1% 15.9% 42% 37.0% 15.0% 36.3% 42.0% 38.0% 76% 67.3% 75.0% 68.8% 44.0% 68.7% 33% 14.1% 33.0% 15.3% 30.0% 27.2% 100% 82.6% 100.0% 82.9% 100.0% 84.6% 100% 90.2% 80.0% 87.3% 98.0% 88.8% 33% 33.5% 33.0% 34.9% 33.0% 34.9% 67% 50.6% 50.0% 50.3% 64% 34.5% 73.0% 35.3% 82.0% 36.1% 80% 46.9% 68.0% 47.0% 71.0% 48.1% 22% 19.9% 7.0% 20.7% 0.0% 20.4% 27.2% 29.0% 28.2% 40.0% 30.0% 141

149 業 務 KIS校 園 KIS附 屬 大 樓 及 寄 宿 設 施 建 設 Kingsley International School位 於 馬 來 西 亞 雪 蘭 莪 州 梳 邦 再 也 市 布 特 拉 高 原 一 座 名 為 金 斯 利 山 莊 的 山 上 KIS校 園 於 2015 年 9 月 開 始 營 運 於 最 後 可 行 日 期 KIS附 屬 大 樓 仍 在 建 設 中 Kingsley International School於 營 業 紀 錄 期 間 及 截 至 最 後 可 行 日 期 並 無 向 學 生 提 供 寄 宿 設 施 但 將 會 在KIS附 屬 大 樓 投 入 使 用 後 開 始 提 供 寄 宿 設 施 KIS附 屬 大 樓 預 期 於 2018 年 第四季度竣工 下 圖 為 KIS校 園 及KIS附 屬 大 樓 142

150 2010 Kingsley HillsKingsley Hills KISKISKingsley HillsKingsley InternationalKingsley Hills Kingsley HillsBGMCBGMC Kingsley HillsKingsley International Kingsley Hills20117 BGMC2011 8BGMCBGMC BGMCBGMC Kingsley Hills BGMC KIS Kingsley Hills 1 KISKIS BGMC KISKIS BGMC 1 27,280, Kingsley Hills 110,837, BGMC 2 138,118,000 Kingsley Hills BGMC Kingsley Hills KISKIS 2BGMC 143

151 Kingsley HillsBGMC BGMC 110,837, ,837, ,000,000 26,837, ,000, Kingsley HillsBGMC 26,837, Kingsley Hills Kingsley Hills 27,280, ,500,000 24,780, ,000,000 10,000,000 4,780, ,118, ,337, ,780, Kingsley Hills15, Kingsley HillsBGMC 20163Kingsley HillsBGMCBGMC26,837,

152 4.75% BGMC Kingsley HillsBGMC Kingsley HillsBGMC (1) 20117Kingsley InternationalKingsley Hills Kingsley International76,000,000 Kingsley International 86,500,000 Kingsley Hills 138,118,000 (2) 20118Kingsley HillsBGMCBGMCKIS KISKingsley Hills Kingsley InternationalBGMC BGMCKingsley International BGMC BGMC (3) BGMCBGMCBGMC 110,837, BGMC (4) Kingsley International86,500,000 BGMC BGMC BGMC 26,837, Kingsley HillsKingsley HillsKingsley InternationalBGMC Kingsley HillsKingsley International 145

153 20182 (5) DK Consultants Kingsley HillsBGMC Kingsley Hills15, Kingsley HillsKingsley International ,880,000 Kingsley Hills (1) (2) KISKIS Kingsley International SchoolKingsley Hills KISKISKingsley Hills Kingsley HillsKIS KIS Kingsley HillsBGMC Kingsley HillsBGMCKISKIS DK Consultants 146

154 (1) Kingsley HillsKingsley Hills (2) Kingsley HillsKISKIS Kingsley International School (3) Kingsley International Kingsley InternationalKingsley International (4) Kingsley InternationalKingsley International (5) Kingsley Hills BGMC110,837, BGMC (6) Kingsley International2011 KISKIS (7) Kingsley HillsKingsley HillsKISKIS BGMC (8) Kingsley International SchoolKingsley Hills KISKIS KIS 147

155 DK Consultants (1) 138,118, KISKIS1,014, ,118, (2) KISKIS % 24,780, ,118,00018% (3) (a) (b) 15,000 (i) (ii) 10% KISKIS138,118,000 15,000 4% 148

156 Kingsley HillsKIS Kingsley HillsB&G Global Property Sdn. Bhd.Kingsley HillsKingsley HillsKIS KIS Kingsley HillsKIS (1) 20131Kingsley International School1.4Kingsley Hills (2) Kingsley International SchoolKIS (a) (b) (c)(d) (3) Kingsley Hills20139 (4) Kingsley International SchoolKIS (5) Kingsley International SchoolKIS

157 (6) Kingsley Hills Kingsley International SchoolKIS (7) BGMCKISKIS20159 KIS KIS Kingsley HillsBGMC (1) KISKIS (2) KIS20159KIS KIS KIS KISKIS KIS KIS

158 5. KIS BGMC KIS KIS 6. KIS KIS KIS KIS KIS KIS BGMC KIS 151

159 9. KIS 10. KIS 11. KIS KISKIS Kingsley International SchoolKIS (1) Kingsley International School Kingsley International SchoolKISKIS (2) 20159Kingsley International School (3) KIS 1967 KIS KISKIS (4) 2017(1) KISKIS (2) 152

160 KISKingsley International School KIS (1) 2011KISKingsley International School (2) KIS883 KIS Kingsley International SchoolKISKIS KISKIS (3) KIS30% 24%3% 43%KIS (4) 67 35%26% KIS Kingsley International School Kingsley International School KISKingsley International School (5) (i) (ii)(iii) 153

161 (iv) (v)kis (6) %8.1%6.6% IGCSEA-level Kingsley International School % % KIS (7) KISKingsley International School (8) KIS29667 KIS37.96% KIS KIS 154

162 (9) KIS Kingsley International School 20,00040,000 (10) Kingsley International SchoolKIS KIS Kingsley International School % * 14,501 16,546 18,001 21,473 24, % * (11) Kingsley International School , % (12) Kingsley International School37.96% %40%25% 45%(i) (ii) 155

163 %65% 2011KISKIS 138,118,000Kingsley International School20119 KISKingsley International ,000,000 Kingsley International School KIS KIS KISKISKISKIS KISKISKIS Kingsley International School874 18,717KIS KISKISKIS KISKIS18 (1) KISKIS(i)(ii) 2017/2018 (iii) (2) (i) KIS (ii) KISKIS (3) (i) (ii) KIS 156

164 KIS KIS1044,737481, , KISKIS 20176Kingsley InternationalKingsley HillsKingsley International 10Kingsley HillsKISKIS Kingsley International School Kingsley Hills20176KIS KIS102011Kingsley InternationalKingsley HillsKISKIS Kingsley HillsBGMC (Income Tax (Exemption) (No. 9) Order 2012) 164 Kingsley International 10KIS KIS KISKIS (1) Kingsley HillsKingsley Hills20176 KIS10Kingsley International 157

165 業 務 及Kingsley Hills於2011年7月 協 定 建 築 成 本 時 並 無 涉 及 有 關 安 排 本 公 司 及Kingsley Hills確 認 概 無 因 申 報 工 業 樓 宇 免 稅 額 及 投 資 稅 免 稅 額 而 將 有 關 土 地 成 本 任 何 部 分 作 為 建 築 成 本 的 一 部 分 分 配 至Kingsley Hills及BGMC (2) 馬 來 西 亞 稅 務 局 有 權 隨 機 抽 樣 進 行 稅 務 審 查 倘 馬 來 西 亞 稅 務 局 於 日 後 作 出 稅 務 審查 Kingsley International亦有充分理由支持其工業樓宇免稅額及投資稅免稅額的 申 報 是 由 於 有 關 成 本 乃 按 馬 來 西 亞 投 資 發 展 局 所 訂 條 件 及 1967 年 所 得 稅 法 計 算 且所產生的建築成本公平合理 (3) DK Consultants 為 於 馬 來 西 亞 工 料 測 量 師 學 會 註 冊 的 特 許 工 料 測 量 師 行 主 要 評 估 建 築 項 目 的 成 本 及 合 同 並 就 此 提 供 意 見 確 認 交 鑰 匙 承 包 合 同 的 138,118,000 令吉建設成本及付款時間表相對類似建築項目而言公平合理 (4) 我 們 的 馬 來 西 亞 法 律 顧 問 確 認 上 述 轉 讓 的 名 義 代 價 10 令 吉 並 無 違 反 馬 來 西 亞 相 關法律法規 KIS附 屬 大 樓 設 施 KIS附 屬 大 樓 毗 鄰KIS校 園 竣 工 後 KIS附 屬 大 樓 將 包 括 兩 幢 分 別 13 層 及 15 層 的 宿 舍 大 樓 建於一幢 13 層的多層停車場及設施平台上 規劃總建築面積約為 49,518 平方米 533,007 平 方 呎 以 下 為 建 築 設 計 圖 僅 作 說 明 KIS 附屬大樓 KIS 校園 158

166 Kingsley HillsKingsley International , ,144 1, , , , ,007 1 KIS29667 KIS37.96% KIS KIS 159

167 KISKIS Kingsley International SchoolKingsley Hills KISKIS KIS Kingsley International SchoolKIS 20159KISKingsley International School 2,675KIS 4Kingsley International School20159KIS

168 Kingsley International School IGCSE Kingsley International School (81.38%) 673 (77.18%) 649 (73.33%) 726 (73.56%) 121 (18.62%) 199 (22.82%) 236 (26.67%) 261 (26.44%) 54 (8.31%) 117 (13.42%) 128 (14.47%) 167 (16.92%) 37 (5.69%) 39 (4.47%) 41 (4.63%) 43 (4.36%) 30 (4.62%) 43 (4.93%) 67 (7.57%) 51 (5.16%) 650 (100%) 872 (100%) 885 (100%) 987 (100%) (1)Kingsley International School 3.(2)Kingsley International School 161

169 250 3,5006,000 KIS %96%99% 2015/ /2017 Kingsley International School96%100% 2015/ /2017Kingsley International School100%100% Kingsley International School 162

170 KIS Kingsley International School Kingsley International School Kingsley International School 163

171 Kingsley International School % % % 4,0006,000 4,0006,000 4,0006, , , ,500 1 Kingsley International School 2 3 Kingsley International SchoolKingsley International (1) 1967 (2) 20129(Income Tax (Exemption) (No. 9) Order 2012) 9 10% 164

172 %Kingsley International 10% Kingsley International (i) ,995,89617,199,180 KISKIS (ii) Kingsley International Kingsley International475,725 Kingsley International % 165

173 Kingsley International Kingsley InternationalKingsley International School 5 70% i) Lot PT22964-PT 22970Lot PT Bukit Cermin, Putra Heights Mukim Damansara, Daerah Petaling Jaya Selangor Darul Ehsan ii) iii) iv) Kingsley International School KISKIS Kingsley InternationalMITI Kingsley International Kingsley International % (i) ,995,896(ii) ,995,

174 Kingsley International School Kingsley International School Kingsley International School924 Kingsley International School 2015/ /2017Kingsley International School 98% 2015/ / /

175 Kingsley International School Kingsley Seeds Foundation Kingsley Seeds Foundation Kingsley Seeds Foundation Kingsley Seeds FoundationKingsley International SchoolKingsley Seeds Foundation Kingsley Kingsley %13.92% 5.87% Kingsley 2011Kingsley International School Kingsley (i) (ii) KingsleyKingsley CollegeKingsley Language House 20159Kingsley International SchoolKIS Kingsley International SchoolKingsley Skills College

176 (iii) 20155Kingsley International SchoolKIS Kingsley KingsleyKingsley College Kingsley Professional CentreKingsley KINGSLEY SKILLS COLLEGE Kingsley Skills CollegeJPKJPK 20141SKM Kingsley Skills College SKMJPK SKMSKM JPKSKMKingsley Skills College SKM JPKSKMSKM(1) (2) 169

177 普遍介乎 16 至 45 歲的其他有意入讀學生 最後一年攻讀 SPM 的有意學生 完成 SPM ( 附註 2) 為大學招生準備 STPM ( 附註 3) 或 A-level 向 JPK 認證中心 ( 例如 Kingsley Skills College) 申請入學以獲得 SKM Kingsley Skills College 1 至 2 年的培訓 評估 獲 JPK 頒授 SKM 就業 ( 附註 1) 1 SKM 2 SPM 3 STPM Kingsley Skills College(1)(2)(3) (4)(5) 170

178 Kingsley Skills College , ,350 7,200 Kingsley Skills College(1)16(2)

179 NOSS SKM Kingsley Skills College SKMKingsley Skills College Kingsley Skills College SKM Kingsley Skills College 172

180 JPKKingsley Skills CollegeSKMJPK SKM Kingsley Skills College 於 SKM 評估前通知 JPK 擬舉行評估的日期 Kingsley Skills College 準備三組評估指示 試卷 SKM 評估官員於評估日期抵達 Kingsley Skills College, 指定上述三組評估之一作 SKM 評估之用 SKM 評估包括理論部分, 以及學生展示操作若干電腦軟件技術, 根據建築學或土木工程作業的特定要求作圖 JPK 官員現場決定該等學生能否獲授 SKM 12SKMSKM SKM Kingsley Skills College Kingsley Skills College Kingsley Skills College 173

181 Kingsley Skills College ,000 12,400 12, ,000 7,200 7, ,000 13,700 13, Kingsley Skills College 3 Kingsley Skills College (1) (2) KINGSLEY COLLEGE Kingsley College 2012Kingsley College Kingsley International SchoolKISKIS 20155Kingsley International SchoolKIS Kingsley 174

182 KingsleyKingsley College 20164Kingsley College Kingsley College Kingsley College(MQA) 20176Kingsley CollegePearson Kingsley College12 Kingsley College Kingsley College(1) MQA(2)PearsonBTEC (1) MQA (2) MQA (3) MQA (4) Pearson BTEC (5) Pearson BTEC (6) Pearson BTEC MQAMQR MQA(1)(2) PearsonPearson BTEC BTEC 175

183 其他有意向學生 最後一年攻讀 SPM 的有意向學生 ( 附註 1) 完成 SPM 申請 MQA Pearson BTEC 文憑 STPM A-level ( 附註 2) 2 至 5 年課程 取得 MQA 或 Pearson BTEC 文憑 大一 就業 修讀大學本科大二或以上課程 1SPM 2STPM Kingsley College Kingsley College Kingsley College Kingsley College20 176

184 150Kingsley College Kingsley College Kingsley International SchoolKIS KIS20155Kingsley College201611Kingsley College (MQA)20176Pearson 20176Kingsley College Kingsley CollegeKingsley College Kingsley College 426, (MQA) Kingsley College KINGSLEY PROFESSIONAL CENTRE Kingsley Professional Centre Kingsley Professional Centre %1% Kingsley Professional Centre 63% Kingsley Professional Centre 177

185 Kingsley Professional Centre KPC 利用其他集團公司網絡及透過電話或電郵接觸潛在客戶 倘潛在客戶對此有意, KPC 將安排進一步面談, 以了解客戶的具體需求 簽訂委任函並收取前期款項 ( 如有需要 ) 安排第三方場所 ( 例如酒店會議室 ) 並協商場地費用 與外聘導師聯繫以制定具體的培訓資料 KPC 職員連同外聘導師向客戶提供培訓 向客戶收取尾款 向客戶提供出席證書 協助客戶向人力資源發展基金申請報銷 向客戶收集培訓意見 與外聘導師及第三方場地提供者結清費用 Excel IT 178

186 Kingsley Professional Centre Kingsley Professional CentreKingsley International School KINGSLEY LANGUAGE HOUSE Kingsley International20129 Kingsley Language HouseKingsley International Kingsley International SchoolKingsley Language House Kingsley Language House Kingsley Language House Kingsley Language HouseKingsley International School %

187 % 17.4%19.9% %9.17%6.9% Uniexpress Direct Clothing 372, % Universal Guards Sdn Bhd 290, % 3. PT Foods Enterprise 285, % 4. Ilmiah Sbl Sdn Bhd 272, % SK Frozen Food Enterprise 271, % 180

188 KT Food Catering1 1,131, % 2. Shen Ein Jae 368, % 3. Universal Guards 307, % Sdn Bhd 4. Sofie Seafood & Grille 200, % Uniexpress Direct Clothing 138, % 30 1KT Food CateringSofie Seafood & Grille KT Food Catering 314, % 2. Shen Ein Jae 241, % 151, % Trans-Edventure Sdn Bhd 4. Universal Guards Sdn Bhd 104, % 5. Sky All Sports 99, % 5% 181

189 B

190 Kingsley Hills 10KIS KIS Putra Heights, Subang Jaya, Selangor Darul Ehsan, Malaysia Kingsley International School 44,737 KIS Putra Heights, Subang Jaya, Selangor Darul Ehsan, Malaysia Kingsley International School 49,518 KIS 28G, 28-1 & 28-2, 6,500 Global Kiara Sdn Kingsley Skills Jalan Putra Mahkota Bhd College 7/8E, Putra Heights, Subang Jaya, Selangor Darul Ehsan, Malaysia 12, 12-1 & 12-2, Jalan Putra Mahkota 7/8E, Putra heights, Subang Jaya, Selangor Darul Ehsan, Malaysia 12A, 12A-1 & 12A-2, Jalan Putra Mahkota 7/8E, Putra Heights, Subang Jaya, Selangor Darul Ehsan, Malaysia 5,700 Yap Kim Ping ,500 Chong Kim Fah Kingsley College Kingsley College 183

191 Kingsley International SchoolKingsley College Kingsley Skills College 1. Kingsley International Kingsley International School Kingsley International Kingsley International School Kingsley International Kingsley International School Kingsley International Kingsley Language House Kingsley International

192 6. (a) 1 (b) 2 (c) 3 (d) (e) 7. BTEC Pearson Pearson BTEC (a) Pearson BTEC (b) Pearson BTEC (c) Pearson BTEC Kingsley Skills Kingsley Graduate (a) (b) (c) (d) (e) (a) (b) (c) Kingsley College Kingsley Graduate Kingsley College Kingsley Graduate

193 10. Kingsley Graduate (a) (a) (b) (b) (c) (c) Kingsley Professional Kingsley International School 186

194 % 11 6% 4 2% 40 23% % 1 Kingsley International Kingsley International Kingsley International ,000 Kingsley International Kingsley International Kingsley International 187

195 Kingsley International 2 Kingsley International (1) Kingsley International KIS (1) 5, KIS Kingsley International Kingsley International

196 (i)(ii) (iii) GEM GEM

197 GEM GEM GEMGEM 190

198 Mohamed Salleh Bin Mohamed Yasin Salleh Hj Abd Karim Bin Shaikh Munisar Karim Rozainun Binti Abdul Aziz Rozainun

199 Kingsley International Kingsley International SchoolKingsley International Kingsley CollegeKingsley Graduate Kingsley Professional CentreKingsley Professional Kingsley Skills CollegeKingsley Skills MCT Berhad20132Odenza Corp.ODZA Juarakon Projek Sdn. Bhd KT Village Sdn. Bhd

200 Kingsley InternationalKingsley International School Kingsley SkillsKingsley Professional CentreKingsley Skills CollegeKingsley Professional Centre KT Village Sdn. Bhd

201 (Engineering Council) (Engineering Council Examination) (i)xv (ii)(iii) (iv) GEM17.50(2)(h)17.50(2)(v) Salleh67 Salleh Salleh Salleh2013 Salleh2004SIRIM Berhad20143Salleh Manipal International University 20127Salleh Karim67 Karim Karim KarimKumpulan Darul Ehsan Berhad (KDEB)

202 Kumpulan Perangsang Selangor Berhad 5843 Taliworks Corporation Berhad8524 Karim Karim19863 Rozainun57 Rozainun Rozainun Rozainun Rozainun2015 Rozainun19819Institute Teknologi MARA (i) XV(ii) (iii) (iv)gem17.50(2)(h)17.50(2)(v) 195

203 Kingsley Hills Kingsley Hills Kingsley International SchoolMay King Kingsley International School Kingsley Hills Kingsley Hills Kingsley Hills Kingsley Hills GEM Kingsley Hills Kingsley Hills Kingsley Hills GEM 196

204 2015 Kingsley Hills Kingsley Hills Kingsley Hills Kingsley Hills Kingsley International School May King Kingsley International School Kingsley International School Kingsley International School Hume Industries (Malaysia) Berhad Metro Kajang Holdings Berhad Malub Industry (M) Sdn Bhd 2005Modular Construction Technology

205 B&G Capital Sky Park Properties Sdn. Bhd B&G CapitalB&G Global Property Sdn. Bhd.B&G Capital Kingsley International201781Kingsley International Kingsley InternationalKingsley InternationalB&G Capital B&G CapitalB&G Global Property Sdn. Bhd.B&G Capital Kingsley International201781Kingsley International Innopower Electronics Sdn Bhd Inter Technology Link Consultants NOVO Quality Services (M) Sdn Bhd 20016EPC Management Sdn Bhd 20108EPC Management Sdn Bhd2007Lean Sigma International Centre Sdn BhdLean Sigma International Centre Sdn Bhd (Institute of Quality Malaysia) Institute of Environmental Management & Assessment (Sheffield City Polytechnic School of Computing and Management Sciences)

206 Kingsley International School20122Kingsley International School (MATRADE) Sunway College(School of Hospitality Management)Education Ventures Sdn Bhd Metropolitan CollegeRMIT (RMIT University)2011 (UCSI University) 20039(Irish International University) 20149e(Asia e University) May King King Kingsley International SchoolKingsley International School King20119Kingsley International SchoolKing20119 Kingsley International School Kingsley International School KingSri Sedaya School King

207 GEM5.28GEM 15C3 RozainunSalleh KarimRozainun GEM5.34GEM 15B.1.2 SallehKarim Salleh GEM15 A.5.2 KarimSallehRozainun Karim 200

208 ,000 20,000 20,000 Salleh 60,000 Karim 60,000 Rozainun 60, ,000 GEM6A

209 GEM GEM (i) (ii) (iii) GEM (iv) GEM20 202

210 GEM GEM

211 XV23 10% Star Shine 1 2 1,840 92% 552,000,000 69% 35 (4) 1,840 92% 552,000,000 69% ,840 92% 552,000,000 69% DGMK Investment 1,840 92% 552,000,000 69% 45 (7) 1,840 92% 552,000,000 69% ,840 92% 552,000,000 69% Eduking Investment 160 8% 48,000,000 6% 204

212 1 2 (8) 160 8% 48,000,000 6% (1) (2) 800,000,000 (3) Star ShineStar Shine496,000,000 5DGMK Investment56,000,000 Star Shine552,000,000 (4) DGMK InvestmentDGMK Investment 56,000,0005Star Shine496,000,000 DGMK Investment 552,000,000 (5) Kingsley International (6) (7) (8) Eduking Investment Eduking Investment48,000,000 XV23 205

213 10% 5%GEM GEM13.16A(1)

214 Kingsley Hills Kingsley Hills Kingsley Hills ,118,000 Kingsley HillsKingsley HillsBGMC BGMCKingsley Hills Kingsley International20118BGMCBGMC Kingsley Hills Kingsley InternationalKingsley InternationalKingsley Hills KISKIS Kingsley Hills (b) Kingsley HillsKingsley Heights Kingsley Heights96 Kingsley International SchoolKingsley HillsB&G Capital B&G CapitalKingsley InternationalKingsley International Kingsley HillsKingsley International Kingsley HillsKingsley HillsKingsley Hills Kingsley Hills Kingsley HillsBGMCBGMCKingsley Hills 207

215 (c) Kingsley Hills138,118,000 Kingsley Hills(i) (ii)(iii)kingsley Hills KISKIS Kingsley International School(iv) Kingsley Hills KISKIS DK Consultants 138,118,000 KISKIS Kingsley Hills Kingsley Hills15,000 (d) GEM GEM19 GEM20 GEM1920 GEM

216 2. (a) Kingsley HillsKingsley InternationalKingsley Hills Kingsley InternationalKIS Kingsley Hills Kingsley International KIS 14 (b) KISKISKingsley International School Kingsley InternationalKISKIS Kingsley InternationalKingsley Hills (c) GEM GEM 19GEM20 GEM1920 GEM

217 Star Shine Finance DGMK InvestmentEduking Investment 69% 30% 30% GEM13.16A

218 GEM GEM GEM

219

220 (a) 10%(b) (c) 213

221 30% GEM 214

222 2, ,998,000 5,999, ,000,000 2,000, ,000,000 8,000,000 GEM11.23(7)25% 200,000,00025% ,999, ,998,

223 (a) (b) 20% (a) (b) (c) 10% GEM GEM (a) (b) 216

224 (c) (i)(ii) (iii) 75% 217

225 (1)Kingsley International SchoolA-level (2)KingsleyKingsley Skills CollegeKingsley Professional CentreKingsley College % % % Kingsley Skills College 140,000Kingsley College739,000 GEM

226 % % , , % % , , % ,

227 (i) (ii)(iii) Kingsley International SchoolA-level 2015/ / / / /2018 Kingsley International School 15,960 15,960 15,960 16,590 16,590 16,590 20,580 20,580 20,580 27,540 27,540 27,540 27,540 27,540 33, ,000 32,500 32,500 Kingsley Skills College 8,000 6,200 6,200 10,000 7,200 7,200 9,000 6,850 6,850 Kingsley Professional Centre 1 Kingsley International School13, , ,

228 %45.4%51.1%Kingsley International School % 20%54% +10% -10% +20% -20% +54% -54% (363) 363 (726) 726 (1,961) 1, (560) 560 (1,121) 1,121 (3,027) 3, (233) 233 (467) 467 (1,261) 1,

229 ,822,778 29,794,992 5,739,484 6,380,247 (9,266,348) (12,336,340) (3,790,348) (4,573,071) 9,556,430 17,458,652 1,949,136 1,807,176 5,421,855 5,995,609 1,882,801 2,366,667 (144,833) (275,381) (105,569) (60,464) (7,060,434) (7,181,335) (2,239,481) (5,512,607) 7,773,018 15,997,545 1,486,887 (1,399,228) (4,592,413) (4,635,592) (1,787,100) (1,030,194) 3,180,605 11,361,953 (300,213) (2,429,422) 16,151 (70,384) (7,771) (1,608) 3,196,756 11,291,569 (307,984) (2,431,030) 3,206,237 11,021,974 (219,924) (2,353,194) (9,481) 269,595 (88,060) (77,836) 3,196,756 11,291,569 (307,984) (2,431,030) (i)(ii)

230 ,497,678 21,850,083 3,890,003 4,106,516 5,325,100 7,944,909 1,849,481 2,273,731 18,822,778 29,794,992 5,739,484 6,380, ,046,703 26,802,388 5,548,884 6,319, ,075 2,992, ,600 60,899 18,822,778 29,794,992 5,739,484 6,380, %90.0% 99.0% ,796,350 18,885,729 3,704,503 4,049,632 5,250,353 7,916,659 1,844,381 2,269,716 18,046,703 26,802,388 5,548,884 6,319,

231 %10.0% 1.0% ,328 2,964, ,500 56,884 74,747 28,250 5,100 4, ,075 2,992, ,600 60, %41.4%71.7% ,631,715 5,604,756 1,732,688 2,334,770 1,667,492 1,942, , , , , , , , ,087 46,110 40, ,024 1,478, , , , ,160 31,320 35, , , , , , , , , , , ,532 92,268 57, , , , , , , ,575 98, ,011 86, ,075 88, ,162 30,355 29,600 9,681 41,572 11,700 9,266,348 12,336,340 3,790,348 4,573,

232 ,083,243 11,773,772 3,666,667 4,406, , , , ,997 9,266,348 12,336,340 3,790,348 4,573, %43.9%69.7% %18.8%274.2% %58.6%28.3% ,963,460 15,028,616 1,882,217 1,913, ,970 2,430,036 66,919 (106,098) 9,556,430 17,458,652 1,949,136 1,807,

233 %56.1% 30.3% %81.2%(174.2)% ,684 83,202 15,575 7,743 4,560,000 5,475,000 1,845,000 1,845, , ,407 22, ,924 2,778 5,421,855 5,995,609 1,882,801 2,366, %0.9%0.9% 226

234 , ,904 74,217 39,638 9,908 73,477 31,352 20, , , ,569 60, %24.1%86.4% % 22.5%43.2% 227

235 ,700 62,110 19,172 26,505 5,798 3, ,251 16,200 40, , ,630 97, , , , , , , ,560 34,095 55, ,506 21, , ,473 56,308 90,806 6,380 60,813 16, , ,014 53,810 44, , , , ,031 21, , ,143 56,603 38,185 3,867,748 2,752, ,273 1,130,277 98, ,346 46,668 67, , , ,765 60, , , , , , , , ,401 32, ,273 2,759,449 27, ,015 60,501 7,060,434 7,181,335 2,239,481 5,512, (1.4)41.3% 53.7%(21.9%) %15.6%16.1% 228

236 ,481,172 4,595,000 1,780,876 1,382,759 33,788 3,754 15,017 6,641 6,804 2,470 1,418 5,487,813 4,635,592 1,787,100 1,399,194 (895,400) (369,000) 4,592,413 4,635,592 1,787,100 1,030, % % 500,00024% , ,080 (16,151) 9,861 7,317 6,162 (16,151) 62,175 7,771 52,242 8,209 (50,634) (16,151) 70,384 7,771 1,

237 ,180,605 11,361,953 (300,213) (2,429,422) 763,346 2,728,870 (72,052) (561,652) 183, ,940 72, ,689 22,726 7,833 59,497 (3,718) (550,201) (16,151) 9,861 7,317 6,162 (1,028,054) (658,739) (1,985,758) (317,406) 85, ,685 (8,216) (21,682) (16,151) 70,384 7,771 1,608 Kingsley International SchoolKingsley International (i)1967 (ii)20129(income Tax (Exemption) (No. 9) Order 2012) 9 10% 230

238 %Kingsley International 10% Kingsley International (i) ,995,89617,199,180 KISKIS (ii) Kingsley International Kingsley International475,725 Kingsley International % Kingsley International Kingsley InternationalKingsley International School 570% 231

239 i) Lot PT22964-PT 22970Lot PT Bukit Cermin, Putra Heights Mukim Damansara, Daerah Petaling Jaya Selangor Darul Ehsan ii) iii) iv) Kingsley International School KISKIS Kingsley InternationalMITI Kingsley International Kingsley International % (i) ,995,896(ii) ,995,

240 % %(i) % (ii)0.2(iii) % % % ,68143,

241 , %Kingsley Professional Centre % % % ,882,00031, ,913,0001.7% %3.6% % % % (174.2%) % 159, ,56945, , % 34, %

242 (1.4)194.1% % KIS , , % % %(i)(ii) % 235

243 % Kingsley International School (i) %125(ii)Kingsley International School2016/ , /2017KIS % Kingsley Professional Centre % % Kingsley International School % Kingsley Professional Centre 236

244 % % % % %6.4% %(i) (ii) % %4.8% % % KISKIS % % Kingsley 237

245 International SchoolKIS % % , , % % % (i) (ii)

246 201571Kingsley Skills College 140,000Kingsley College739, , KIS ,940,917 14,317,755 6,789,928 9,315,678 (12,262,112) (86,898) (6,702) (377,740) 5,468,978 (9,214,835) (2,617,623) (5,871,617) 147,783 5,016,022 4,165,603 3,066,321 1,541,293 1,689,076 1,689,076 6,705,098 1,689,076 6,705,098 5,854,679 9,771,

247 (i) (ii) (i) (ii) (i) (ii) (i) 4.6(ii) ,

248 , , ,239 10, , ,992 1,953,648 1,966,405 2,209 1,015,925 5,130,456 7,371,300 1,800, ,250 76, , , ,242 1,689,076 6,705,098 9,771,419 9,100,780 3,482,359 13,941,080 19,861,289 13,405, , , , ,708 3,600,090 5,906,907 14,389,263 11,717,363 6,966,318 66, ,222, ,922,212 1,704,950 2,704,950 22,902,847 75,894 9,217 33,611 35,425 20,141,067 8,295,241 17,758,694 35,292,221 (16,658,708) 5,645,839 2,102,595 (21,886,682) 241

249 (i) (ii) (iii) (i)0.6(ii) / BGMC

250 ,073, ,807, ,299,124 42,425 1,242, ,315, ,807, ,341, , , , , ,992 1,953,648 2,209 1,015,925 5,130,456 7,371, ,250 76, , ,683 1,689,076 6,705,098 9,771,419 3,482,359 13,941,080 19,861, , , ,511 3,600,090 5,906,907 14,389,263 6,966,318 66,000 3,222, ,922,212 1,704,950 2,704,950 75,894 33,611 35,425 20,141,067 8,295,241 17,758,694 (16,658,708) 5,645,839 2,102, ,657, ,453, ,444,144 24,337,642 25,592,113 29,092,113 59,616,338 67,878,338 66,893,355 8, ,067 84,642 84,074,047 93,563,302 95,985,468 20,583,199 31,889,813 29,458, ,629,018 31,650,992 29,297,725 20,629,018 31,651,037 29,297,736 (45,819) 238, ,940 20,583,199 31,889,813 29,458,

251 ,209,312 27,463,783 31,332,783 93,000,408 91,108,884 90,478, , , ,368 15,403 35, , , , , , , ,073, ,807, ,299, , , ,

252 , , ,239 (32,900) 263, , , % % ,393 24,281 44, , ,218 23, ,943 87,854 20, , , , , , ,

253 ,900 32,900 (32,900) 32, % % 246

254 , ,591 1,328, , , , , , , , ,992 1,953, ,

255 B&G Global Property Sdn. Bhd. BGMC Corporation Kingsley Hills Modular Construction Technology Sdn. Bhd. One City Properties Sdn. Bhd. Sky Park Properties Sdn. Bhd ,015,925 4,500 5,114,447 7,371,300 2,558 3,836 5,115 1,015,925 5,130,456 7,371, Kingsley Hills Kingsley Hills

256 ,30076, % ,166 1,009,914 1,118,381 2,507,682 3,400,012 3,552,380 3,368, , , , ,867 1,128,316 6,007,558 3,600,090 5,906,907 14,389, %

257 %2017/ (i)(ii) Ecity Hotel Sdn. Bhd. Kingsley Hills ,000 24,337,642 25,592,113 29,092,113 Kingsley HillsKISKIS KISKIS KISKIS Ecity Hotel Sdn. Bhd. Kingsley Hills

258 Kingsley Hills BGMC Corporation ,863,171 1,103, ,

259 ,611 35, ,067 84, , , % , (b)

260 (i) (ii)kingsley HillsPT36307 (iii)b&g Capital 70,000,000(iv) Kingsley International (v) ,697,397 I 5,922,212 II 1,750,000 2,750,000 3,250,500 (45,050) (45,050) (45,050) 5,922,212 1,704,950 2,704,950 22,902,847 I 59,616,338 II 68,250,000 67,250,000 65,999,500 (371,662) (356,645) (341,629) 59,616,338 67,878,338 66,893,355 65,657,

261 ,922,212 1,750,000 2,750,000 22,947,897 6,396,279 3,584,500 3,918,500 4,501,500 22,569,610 19,919,500 21,585,500 23,002,500 30,650,449 44,746,000 41,746,000 38,495,500 65,538,550 70,000,000 70,000,000 88,947,397 I ,077120I 1.25% % I IIII II2.00% II5.36% 5.8%6.01% % BGMC

262 KISKIS KISKIS ,280,358 26,025,887 22,525, ,000 13,500 1,500 19,500 13,

263 , , , , , ,457 2,985,865 2,923,005 2,902,051 3,910,263 3,552,107 3,582, Kingsley InternationalKingsley HillsKISKIS

264 B&G Global Property Sdn. Bhd. B&G Global Property Sdn. Bhd. BGMC Corporation Ecity Hotel Sdn. Bhd. Kingsley Hills Kingsley Hills Kingsley Hills Kingsley SEEDS Foundation ,925 23,925 23, ,000 23,242 48,609 28,029 17, ,140 8,440 6,000 4,560,000 5,475,000 1,845,000 1,845,000 11,460,545 1,254,471 2,158,618 3,500, ,457 17,866,169 6,918,155 4,064,012 5,359,750 Kingsley Hills Kingsley Hills 257

265 B&G Global Property Sdn. Bhd.BGMC Corporation(Microsoft) excelproject Kingsley Seeds Foundation Kingsley International SchoolKingsley Seeds Foundation

266 % % % (1) (2) (38.1) (3) (8.0) (4) (1.7) % % % (8) (8) (8) (5) (6) % % % (7) % % 259

267 3. 100% % % %34.6%(8.0%) %36.1%1.4% (i)(ii) %8.4% (1.7)% %8.8%0.2% /

268 % % % %

269 GEM GEM

270 Kingsley International School Kingsley International SchoolKIS 2019 GEM (1) (2) Kingsley International School 26.7% (3) (4) KISKIS KIS 263

271 (5) KIS KIS GEM %KIS %KIS %KIS (i)(ii) (i)53.3(ii)

272 KIS Kingsley Hills KIS KIS 15.0 KIS KIS KIS 20.3 KIS 12.0 KIS KIS

273 KIS 3.5 KIS 2.9 KIS KIS KIS KIS KIS KIS KIS KIS KIS KIS 266

274 % KIS KIS KIS KIS2018 (1)1986 (2)

275 268

276 15 5,000 5,000 (1) (1) (1) ,500, % 18.75% 4.69% ,330, % 16.67% 4.17% ,000, % 15.00% 3.75% (1) GEM11.23(8) 50%

277 Mountain High Capital Ltd Top Glove Corporation Berhad Tropicana Corporation Berhad (1) (2) (3) (4) (5) 270

278 271

279 8 (a) (i) (ii) 272

280 (iii) (iv) (v) (vi) (vii) (viii) (ix) (b) (i) H5N1 273

281 (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) 274

282 (x) (xi) GEM (xii) (xiii) GEM (xiv) GEM (xv) (xvi) (xvii) (i) (ii) (iii) 275

283 (iv) 8.0% GEM6A

284 GEM (A) GEM17.29 GEM17.29 (B) GEM13.16A(1) (i) (ii) GEM13.18 GEM13.16A(2) GEM13.18 GEM 277

285 GEM13.19 (i) (ii) GEM13.18(4) 155 GEM17.43(1)(4) (a) GEM13.20GEM13.19 GEM17.43 GEM (i) (ii) (iii) (i)(ii) 278

286 (iv) GEM GEM (i) (ii) (iii) (i)(ii) (iv) (i)(ii)(iii) 279

287 GEM(i)(ii)(iii)(iv) (i)(ii)(iii)(iv) (i) (ii) 30,000,000 15% 280

288 (a) (b) 20,000, ,000,000 25% 20,000,000 10% 2.5% 281

289 20,000,000 (a) (i) (ii) (iii) 15 20,000,000 40,000,000 20% ,000,000 60,000,000 30% (iv) ,000,000 80,000,000 40% (v) 10080,000, ,000,000 50% 282

290 (b) (i) (ii) 20,000,000 40,000,000 20% (x)(a)(ii) 15(y)(b)(ii) 0.40 (a)(ii)(a)(iii)(a)(iv)(a)(v)(b)(ii) HKEX-GL91-18GEM 6 40,000,000 HKEX-GL

291 20,000, , ,000,000 90% 22.5% 284

292 ( 285

293 www.kingsley.edu.my ( GEM 286

294 30,000,00015% 571W 3.6% (a) (b) (c) (d) 287

295 ( (i) (ii) ,

296 S (i) (ii) 289

297 GEM GEM GEM (i) (ii)

298 (iii) G (i) 291

299 (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (i) (ii) SS902(h)(3) 292

300 (xiii) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (i) (ii)

301 E 6. (852) ( 294

302 8 (i) (ii) 295

303 40 296

304 5,0005,

305 (1) (1) (1) (1) E

306 (i) (ii)

307 9. 5,000 5, www.kingsley.edu.my www.kingsley.edu.my 300

308 (i) 40342E 301

309 (ii) (iii) (iv)

310 (i) (ii) (i) 1,000,

311 1,000, (ii) 1,000,000 1,000, (iii) 1,000,

312 1,000, (iv)

313 GEM 306

314 I-1I-58 I-4I I-4I GEM I-1

315 I-2

316 GEM I-4 10 Pak Tak Lun P I-3

317 I-4

318 I ,822,778 29,794,992 5,739,484 6,380, (9,266,348) (12,336,340) (3,790,348) (4,573,071) ,556,430 17,458,652 1,949,136 1,807, ,421,855 5,995,609 1,882,801 2,366, (144,833) (275,381) (105,569) (60,464) (7,060,434) (7,181,335) (2,239,481) (5,512,607)... 7,773,018 15,997,545 1,486,887 (1,399,228) (4,592,413) (4,635,592) (1,787,100) (1,030,194) ,180,605 11,361,953 (300,213) (2,429,422) ,151 (70,384) (7,771) (1,608)... 3,196,756 11,291,569 (307,984) (2,431,030) ,206,237 11,021,974 (219,924) (2,353,194) (9,481) 269,595 (88,060) (77,836) 3,196,756 11,291,569 (307,984) (2,431,030) I-5

319 ,073, ,807, ,299, , ,242, ,315, ,807, ,341, , , , , ,992 1,953, , ,015,925 5,130,456 7,371, ,250 76, , , ,689,076 6,705,098 9,771, ,482,359 13,941,080 19,861, , , , ,600,090 5,906,907 14,389, ,966,318 66, ,222, ,922,212 1,704,950 2,704, , ,611 35, ,141,067 8,295,241 17,758,694. (16,658,708) 5,645,839 2,102, ,657, ,453, ,444, ,337,642 25,592,113 29,092, ,616,338 67,878,338 66,893, , ,067 84, ,074,047 93,563,302 95,985, ,583,199 31,889,813 29,458,676 I-6

320 ,629,018 31,650,992 29,297,725 20,629,018 31,651,037 29,297, (45,819) 238, , ,583,199 31,889,813 29,458,676 I-7

321 , , , , ,656 1,425, , , ,704 4,870, ,054,319 5,008, (566,663) (3,582,033) (566,659) (3,582,029) (566,704) (3,582,040) (566,659) (3,582,029) I-8

322 ,750,002 (877,221) 9,872,781 (36,338) 9,836, ,206,237 3,206,237 (9,481) 3,196,756 Kingsley International Kingsley Skills ,550,000 7,550,000 7,550, ,300,002 2,329,016 20,629,018 (45,819) 20,583, ,021,974 11,021, ,595 11,291, Kingsley Language House... 15,000 15, ,300,002 13,350,990 31,651, ,776 31,889, (2,353,194) (2,353,194) (77,836) (2,431,030) I-9

323 (87) (87) (87) (73) (73) (73) ,299,929 10,997,796 29,297, ,940 29,458, ,300,002 2,329,016 20,629,018 (45,819) 20,583, (219,924) (219,924) (88,060) (307,984) ,300,002 2,109,092 20,409,094 (133,879) 20,275,215 I-10

324 ,180,605 11,361,953 (300,213) (2,429,422) (35,684) (83,202) (15,575) (7,743) (4,560,000) (5,475,000) (1,845,000) (1,845,000) ,592,413 4,635,592 1,787,100 1,030, ,229,718 2,373, , , (2,778) ,273 2,759, , ,404,663 13,345, , , ,680 (608,074) (663,922) 629, ,327 (127,767) (389,966) (540,028) (2,209) 2, , ,286 (270,723) 6, ,201,074 1,522,476 7,722,085 8,851, ,105,513 14,315,342 6,795,948 9,215, (189,596) (18,837) (6,020) (11,122) ,000 21, , ,940,917 14,317,755 6,789,928 9,315, (12,007,961) (894,673) (762,272) (380,972)... 3, (73)..... (293,735) 724, ,995 (4,438) ,684 83,202 15,575 7, (12,262,112) (86,898) (6,702) (377,740) I-11

325 ,000 15, ,193,379 69,549,500 63,205, (5,511,753) (65,538,550) (65,538,550) ,567,818 (5,539,859) 1,463,272 (461,844) ,682,669 (3,222,163) (302,058) (25,322) (33,611) (11,002) (120,067) (5,487,813) (4,264,078) (1,434,957) (1,373,514) (181,119) (3,916,234)... 5,468,978 (9,214,835) (2,617,623) (5,871,617) ,783 5,016,022 4,165,603 3,066, ,541,293 1,689,076 1,689,076 6,705, ,689,076 6,705,098 5,854,679 9,771,419 I-12

326 II (a) Kingsley International Sdn. Bhd. Kingsley International Kingsley Skills Sdn. Bhd. Kingsley Skills Kingsley Professional Centre Sdn. Bhd. Kingsley Professional Centre Kingsley Graduate School Malaysia Sdn. Bhd. Kingsley Graduate School Kingsley InternationalKingsley Skills Kingsley Professional Centre Kingsley Graduate SchoolGEM (i) ,0005,000, % 12%8%Star Shine Finance LimitedDGMK Investment LimitedEduking Investment LimitedStar Shine Finance LimitedDGMK Investment Limited Eduking Investment Limited (ii) Kingsley Malaysia Limited 50,0001Kingsley Malaysia Limited (iii) Kingsley Edugroup Berhad400, ,0001Kingsley Edugroup Berhad Kingsley Edugroup BerhadKingsley Malaysia Limited (iv) B&G Capital Resources BerhadKingsley InternationalKingsley Edugroup BerhadKingsley International Kingsley InternationalKingsley Language House Sdn. Bhd. Kingsley Language House Kingsley Catering Sdn. Bhd. Kingsley Catering70% I-13

327 (v) Kingsley SkillsKingsley Professional Centre Kingsley Edugroup Berhad (vi) Kingsley Graduate School70%Kingsley Edugroup BerhadKingsley Graduate SchoolKingsley Graduate School 30% (b) Kingsley Malaysia Limited Kingsley Edugroup Berhad Kingsley International Kingsley Graduate School Kingsley Skills Kingsley Professional Centre Kingsley Language House Kingsley Catering Kingsley Digital Solutions Sdn. Bhd % 2 100% 17,500, % 1,000,000 70% 100, % 2 100% 50,000 70% % 1 100% 630 I-14

328 Kingsley InternationalKingsley Graduate SchoolKingsley SkillsKingsley Professional Centre Kingsley Language House BDO Malaysia (AF0206) Kingsley Catering Kingsley Edugroup Berhad Y.L. Chee & Co. (AF0725) Kingsley Digital Solutions Sdn. Bhd. I-15

329 3. GEM I-16

330 I-17

331 I-18

332 ,582, I-19

333 I-20

334 I-21

335 (i) (ii) (iii) (iv) I-22

336 (v) (vi) 39 (i)(ii)(iii) I-23

337 (i) (ii) (iii) I-24

338 (a) (i) (ii) (iii) (b) (i) (ii) (iii) (iv) (v) (vi) (a) (vii) (a)(i) (viii) (i) (ii) (iii) I-25

339 6. (i) (ii) (iii) (iv) I-26

340 7. (a) (i)(ii) (iii) ,046, ,075 18,822,778 (9,083,243) (183,105) (9,266,348) 8,963, ,970 9,556,430 (125,643) (19,190) (144,833) (5,837,997) (1,222,437) (7,060,434) 4,749, ,000 5,421,855 7,749,675 23,343 7,773,018 (4,592,413) (4,592,413) 3,157,262 23,343 3,180, ,206,583 2,340,648 (748,918) 124,798, ,542,945 2,421,087 (748,918) 104,215, ,000,194 82,167 13,082, ,148,324 81,394 2,229, ,778 2,778 I-27

341 ,802,388 2,992,604 29,794,992 (11,773,772) (562,568) (12,336,340) 15,028,616 2,430,036 17,458,652 (160,810) (114,571) (275,381) (5,175,205) (1,358,695) (647,435) (7,181,335) 5,995,609 5,995,609 15,688, ,770 (647,435) 15,997,545 (4,635,592) (4,635,592) 11,052, ,770 (647,435) 11,361, ,066,904 1,005, ,346 (860,333) 133,748, ,248, ,928 1,244,468 (825,327) 101,858, ,142,063 7,091 2,149, ,307,033 66,247 2,373, ,319,348 60,899 6,380,247 (4,406,074) (166,997) (4,573,071) 1,913,274 (106,098) 1,807,176 (42,762) (17,702) (60,464) (1,954,339) (490,664) (3,067,604) (5,512,607) 2,061, ,008 2,366,667 1,977,832 (309,456) (3,067,604) (1,399,228) (1,030,194) (1,030,194) 947,638 (309,456) (3,067,604) (2,429,422) I-28

342 ,059, ,386 1,472,113 (5,146,296) 143,202, ,293, ,777 5,254,041 (5,111,223) 113,744, ,171,501 78,471 4,249, ,028 10, , ,548, ,600 5,739,484 (3,666,667) (123,681) (3,790,348) 1,882,217 66,919 1,949,136 (61,428) (44,141) (105,569) (1,847,500) (391,981) (2,239,481) 1,882, ,882,801 1,855,990 (369,103) 1,486,887 (1,787,100) (1,787,100) 68,890 (369,103) (300,213) (b) 8 (c) 10% I-29

343 ,497,678 21,850,083 3,890,003 4,106, ,325,100 7,944,909 1,849,481 2,273,731 18,822,778 29,794,992 5,739,484 6,380, ,684 83,202 15,575 7, ,560,000 5,475,000 1,845,000 1,845, , ,407 22, , ,778 5,421,855 5,995,609 1,882,801 2,366,667 Kingsley Hills Sdn. Bhd. Kingsley Hills Sdn. Bhd. Kingsley Hills Sdn. Bhd. I-30

344 ,700 62,110 19,172 26, ,468,398 8,348,217 2,589,961 3,464, , ,200 40, , ,186,830 2,330, , , ,888 42,888 14,296 8, (26,900) (8,700) (7,600) , , , , ,273 2,759, ,694,657 7,481,401 2,322,966 3,110, , ,796 36,242 57, , , , ,133 7,468,398 8,348,217 2,589,961 3,464,997 I-31

345 ,000 8,784 81,784 73,000 8,784 81,784 I-32

346 , , , , ,882 88,650 24,852 19, , , , , ,0001,000, I-33

347 ,0001,000, ,481,172 4,595,000 1,780,876 1,382, ,788 3,754 15, ,641 6,804 2,470 1,418 5,487,813 4,635,592 1,787,100 1,399, (895,400) (369,000) 4,592,413 4,635,592 1,787,100 1,030,194 I-34

348 , , (16,151) 9,861 7,317 6,162 (16,151) 62,175 7,771 52, ,209 (50,634) (16,151) 70,384 7,771 1, % Kingsley Edugroup BerhadKingsley SkillsKingsley Professional Centre %500,00024% I-35

349 ,180,605 11,361,953 (300,213) (2,429,422) ,346 2,728,870 (72,052) (561,652) , ,940 72, , ,726 7,833 59, (3,718) (550,201) (16,151) 9,861 7,317 6, (1,028,054) (658,739) (1,985,758) (317,406) , ,685 (8,216) (21,682) (16,151) 70,384 7,771 1, I-36

350 ,434,056 1,605, ,588 1,583, ,443, ,351, , , ,259 13,082, (25,260) (25,260) (5,608) (5,608) (94,576,687) 94,576, ,209,312 94,576, ,440 1,605,024 1,060,307 1,828, ,494, ,254, , ,287 2,149, (1,528,014) (10,567) (157,055) (1,695,636) ,463,783 94,576, ,440 77,010 1,580,126 2,036, ,948, ,869,000 35, , ,276 4,249, ,332,783 94,576, , ,648 1,741,184 2,220, ,198, ,430, ,641 1,276,122 3,221, ,576,279 42, , , ,810 2,229, (24,871) (24,871) (4,486) (4,486) ,576,279 42,888 1,589, ,041 1,502,575 5,421, ,891,534 42,888 15, , ,686 2,373, (1,528,013) (10,124) (115,765) (1,653,902) ,467,813 85,776 77, ,687 1,584,496 6,140, ,511 14, ,275 39, , ,098, ,072 77, ,962 1,623,979 6,898, ,209,312 93,000, ,552 15, , , ,073, ,463,783 91,108, , , , ,807, ,332,783 90,478, ,368 35, , , ,299,124 I-37

351 ,209,312 27,463,78331,332, Kingsley Hills Sdn. Bhd ,400369, %6.0% ,000, Kingsley Hills Sdn. Bhd Kingsley International ,552128, ,242,818I ,245522, , , , (32,900) 263, , ,239 I-38

352 ,393 24,281 44, , ,218 23, ,943 87,854 20, , , , , , , ,393 24,281 44, , ,072 43, , , , , , ,239 I-39

353 , , (32,900) , , ,591 1,328, , , , , , , , ,992 1,953, (a) DGMK Investment Limited ,209 DGMK Investment Limited ,209 2,209 I-40

354 DGMK Investment Limited (b) B&G Global Property Sdn. Bhd.a... 1,015,925 BGMC Corporation Sdn. Bhd.b.... 4,500 Kingsley Hills Sdn. Bhd.a ,114,447 7,371,300 Modular Construction Technology Sdn. Bhd.b ,558 One City Properties Sdn. Bhd.b.... 3,836 Sky Park Properties Sdn. Bhd.b.... 5,115 1,015,925 5,130,456 7,371,300 B & G Global Property Sdn. Bhd. (note a).. 8,735,125 1,015,925 BGMC Corporation Sdn. Bhd. (note b) ,300 4,500 Kingsley Hills Sdn. Bhd. (note a) ,114,447 7,371,300 Modular Construction Technology Sdn. Bhd. (note b) ,558 2,558 One City Properties Sdn. Bhd. (note b).... 3,836 3,836 Sky Park Properties Sdn. Bhd. (note b).... 5,115 5,115 BGMC Corporation Sdn. Bhd.Kingsley Hills Sdn. Bhd. BGMC Corporation Sdn. Bhd.Kingsley Hills Sdn. Bhd. a Kingsley Hills Sdn. Bhd.B&G Global Property Sdn. Bhd. b BGMC Corporation Sdn. Bhd.Modular Construction Technology Sdn. Bhd. One City Properties Sdn. Bhd.Sky Park Properties Sdn. Bhd. I-41

355 (c) Kingsley Edugroup Berhad Kingsley Edugroup Berhad Kingsley Edugroup Berhad , , , , , , ,239 6,733 17, ,910 4, , , , , , I-42

356 ,166 1,009,914 1,118, ,507,682 3,400,012 3,552, ,368, , , , ,867 1,128,316 6,007,558 3,600,090 5,906,907 14,389, (a) Kingsley Hills Sdn. Bhd.a ,863,171 BGMC Corporation Sdn. Bhd.b.. 1,103,147 Ecity Hotel Sdn. Bhd.c ,000 6,966,318 66,000 Kingsley Hills Sdn. Bhd.BGMC Corporation Sdn. Bhd. Ecity Hotel Sdn. Bhd Kingsley Hills Sdn. Bhd.a ,337,642 25,592,113 29,092, I-43

357 a Kingsley Hills Sdn. Bhd. b BGMC Corporation Sdn. Bhd. c Ecity Hotel Sdn. Bhd. (b) Star Shine Finance Limited DGMK Investment Limited Eduking Investment Limited (c) Kingsley International ,704 4,870,224 Kingsley International Kingsley International Kingsley International 25. I-44

358 I ,922,212 II ,750,000 2,750, (45,050) (45,050) 5,922,212 1,704,950 2,704,950 I ,616,338 II ,250,000 67,250, (371,662) (356,645) 59,616,338 67,878,338 66,893,355 65,538,550 69,583,288 69,598,305 (i) 32 (ii) I ,077I II (iii) I1.25% % (iv) II (v) II2.00% %5.8% I-45

359 ,922,212 1,750,000 2,750, ,396,279 3,584,500 3,918, ,569,610 19,919,500 21,585, ,650,449 44,746,000 41,746,000 65,538,550 70,000,000 70,000, ,415 6,804 33, ,416 4,991 35, ,256 4,614 84, ,087 16, , ,416 4,991 35, ,416 3,176 37, ,840 1,438 47, ,672 9, ,067 I-46

360 ,611 35, ,067 84, , , % ,707,407 (1,707,407) ,707,407 (1,707,407) (1,985,758) 1,773, ,614 8, (1,985,758) 3,480,760 (1,486,793) 8, (317,406) 549,452 (282,680) (50,634) (2,303,164) 4,030,212 (1,769,473) (42,425) ,538,480 3,674,6114,292,6081,632,4503,543,864 3,834,364391,788850,527902,817 2,906,030130,747458, ,617,191 2,753,7813,714,5095,481,7462,651,109 3,611,5671,315,619636,266866, ,445102,672102,942 I-47

361 ,995, ,995, ,273,9929,596,517 1,985,7582,303,16477,721,904 76,399, ,0005,000, ,000Star Shine Finance LimitedDGMK Investment Limited Eduking Investment Limited ,000, , ,000, , , , , ,000, ,000380, , ,000,000380,000 38,000, I-48

362 Kingsley InternationalKingsley SkillsKingsley Professional CentreKingsley Graduate School ,300, ,299, ,750,002 (877,221) 9,872, ,206,237 3,206,237 Kingsley International Kingsley Skills ,550,000 7,550, ,300,002 2,329,016 20,629, ,021,974 11,021, ,300,002 13,350,990 31,650, (2,353,194) (2,353,194) (73) (73) ,299,929 10,997,796 29,297, Kingsley InternationalKingsley Skills7,500,000 50,0001 Kingsley International7,500,0007,500,000 Kingsley Skills40,00010, Kingsley InternationalKingsley Graduate SchoolKingsley SkillsKingsley Professional Centre I-49

363 ,000 13, ,500 19,500 13, , , , , , , ,985,865 2,923,005 2,902,051 3,910,263 3,552,107 3,582, Kingsley Hills Sdn. Bhd I-50

364 Kingsley International 76,500,00070,500,00070,500, ,538,55070,000,00070,000, ,500,000 Kingsley Hills Sdn. Bhd.14876,500,000 B&G Capital Resources Bhd.76,500,000 76,500, (a) 70,000,000 Kingsley Hills Sdn. Bhd.PT36307 B&G Capital Resources Bhd.70,000,000 Kingsley International (b) 500, (a) (b) , , , , ,602 58,644 19,032 33, , , , ,991 I-51

365 (c) B & G Global Property Sdn. Bhd.. 473,925 23,925 23,925 B & G Global Property Sdn. Bhd.. 552,000 BGMC Corporation Sdn. Bhd ,242 48,609 28,029 17,750 Ecity Hotel Sdn. Bhd ,140 8,440 6,000 Kingsley Hills Sdn. Bhd ,560,000 5,475,000 1,845,000 1,845,000 Kingsley Hills Sdn. Bhd ,460,545 1,254,471 2,158,618 3,500,000 Kingsley Hills Sdn. Bhd Kingsley SEEDS Foundation , B & G Global Property Sdn. Bhd ,925 B & G Global Property Sdn. Bhd ,000 BGMC Corporation Sdn. Bhd ,500 Ecity Hotel Sdn. Bhd (66,000) Kingsley Hills Sdn. Bhd ,114,447 1,845,000 Kingsley Hills Sdn. Bhd (11,460,545) (1,254,471) (3,500,000) Kingsley Hills Sdn. Bhd (10) Kingsley SEEDS Foundation B&G Global Property Sdn. Bhd. BGMC Corporation Sdn. Bhd.B&G Corporation Sdn. Bhd. Kingsley SEEDS Foundation I-52

366 Ecity Hotel Sdn. Bhd ,280,358 26,025,887 22,525, , , , , , , , ,015,925 5,130,456 7,371, ,242, , , ,689,076 6,705,098 9,771,419 4,553,714 13,666,827 18,532,547 I-53

367 , , , ,600,090 5,906,907 14,389, ,303,960 25,658,113 29,092, ,222, ,538,550 69,583,288 69,598, , , ,215, ,850, ,668, (a) %14%10% %45%31% (b) I-54

368 ,600,090 3,600,090 3,600, ,538,550 89,852,491 10,992,924 10,992,924 32,978,772 34,887, , ,087 40,415 40,416 89,256 69,292,318 93,622,668 14,633,429 11,033,340 33,068,028 34,887, ,906,907 5,906,907 5,906, ,583,288 93,286,260 5,768,939 7,430,533 29,582,015 50,504, , ,672 40,416 40,416 48,840 75,610,262 99,322,839 11,716,262 7,470,949 29,630,855 50,504, ,389,263 14,389,263 14,389, ,583,288 91,935,356 6,723,105 7,691,329 30,843,501 46,677,421 83,972, ,324,619 21,112,368 7,691,329 30,843,501 46,677,421 (c) I-55

369 ,093532,000532, ,538,550 70,000,000 70,000, , ,067 65,692,228 70,120,067 70,000, ,583,199 31,889,813 29,458, % 220% 238% I-56

370 , ,500,0007,500, ,560,0005,475,0001,845,000Kingsley Hills Sdn. Bhd ,856,924 4,942, ,494 68,338, (5,481,172) 2,681,626 (31,963) 5,567,818 2,682,669 5,418, (4,560,000) (4,560,000) ,481,172 6,641 5,487, , , ,538, ,678 5,950,393 3,222,163 74,864, (4,257,274) 4,010,950 (40,415) (5,539,859) (3,222,163) (9,048,761) (5,475,000) (5,475,000) ,595,000 6,804 4,601, ,788 33, ,726 69,583, ,067 (5,064,456) 64,976,625 I-57

371 (1,372,096) (121,485) (461,844) (1,955,425) (1,845,000) (1,845,000) ,382,759 1,418 1,384, ,017 15, ,389 69,598,305 (7,371,300) 62,575,394 III I-58

372 (A) GEM II-1

373 ,458,676 30,407,441 59,866, ,458,676 39,470,496 68,929, (1) (2) 200,000, ,000,00025% (3) ,000,000 (4) (5) II-2

374 (B) II-1II II-1II GEMGEM II-3

375 1 GEM7.31(7) 3420 GEM II-4

376 (a) (b) (c) GEM7.31(1) II-5

377 (a) (b) (a) (i) (ii) III-1

378 (iii) (a) (b) (c) (d) (e) (f)(g) (iv) III-2

379 GEM 30 (v) (vi) (vii) 20% 20% III-3

380 % (b) (i) III-4

381 (aa) (bb) (cc) (dd) (ee) (ff) (gg) (hh) III-5

382 (ii) (iii) III-6

383 (iv) (v) III-7

384 (vi) (vii) (viii) III-8

385 (aa) (bb) (cc) (dd) (i) (ii) (ee) III-9

386 (ix) (c) (d) (i) 15 (ii) (a) (b) III-10

387 GEM (A) (B) (C) GEM (iii) 15 (iv) III-11

388 GEM (i) (ii) 95% (v) (vi) III-12

389 (e) III-13

390 21 (f) (i) (ii) (iii) (aa) (bb) III-14

391 20% (g) III-15

392 (h) 3(f) (i) (i) (ii) (j) III-16

393 (a) (b) (i) (ii) (iii) 37 (iv) (v) III-17

394 (c) (d) 37A(1) (e) III-18

395 (f) Foss v. Harbottle (g) (h) (i)(ii)(iii) III-19

396 2013 (i) (j) (k) (l) (m) (n) 2013 III-20

397 (o) 60 (p) (i)(ii)(iii) (i) (ii) III-21

398 (q) 75% (r) 90% (s) 4. Appleby III-22

399 Savills (Malaysia) Sdn Bhd Kingsley International Sdn. Bhd BOVAEA 2015(Malaysian Valuation Standards (Fifth Edition 2015)) IV-1