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1

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4 CPA FCPA 2

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31 1,516 1,525 29

32 ,316, ,580,

33 ,795, ,351,000269,808,00025,987,000 31

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49 1. 22 Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands

50

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52 (a) 50

53 (b) (c)

54 (a) (b) 52

55 (c) (i) (ii) (iii)

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60 (a) (b) (a)

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63 (b) (c) 61

64 (a) (b) 62

65 (i) (ii) (iii) 63

66 (iv) (v) (vi) (i) (ii) (iii) (iv)

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79 , , , , ,601 2, ,193 35, ,424 17, , , , , a 19,746 16,447 2,511 7, , ,067 77

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86 ,334 29, , ,916 1,922 48, ,034 (34,536) (24,588) (91,747) (89,092) (781) (40,788) (281,532) 166,798 4,512 77,299 14,824 1,141 7, , ,798 4,512 77,299 14,824 1,141 7, ,502 (34,894) (34,894) 131,904 4,512 77,299 14,824 1,141 7, ,608 4,036 24,591 11, ,486 64, , ,000 2, ,851 3, ,514 (3,025) (2,075) (18,240) (8,561) (397) (3,404) (35,702) (3) (1,167) (95) (17) (1,282) 223,879 9, ,334 21,651 1,573 9,993 64, , ,430 35, , ,268 2,220 47,075 64, ,493 (37,551) (26,488) (109,362) (97,617) (647) (37,082) (308,747) 223,879 9, ,334 21,651 1,573 9,993 64, , ,879 9, ,334 21,651 1,573 9,993 64, ,746 12,679 7,074 14, ,115 64, ,277 (4,791) (3,088) (25,710) (9,903) (447) (4,157) (48,096) (42,775) (2,444) (595) (413) (13) (46,240) 176,313 16, ,103 25,611 1,358 8, , , ,764 45, , ,093 2,452 49, , ,766 (28,451) (29,154) (134,645) (106,482) (1,094) (40,253) (340,079) 176,313 16, ,103 25,611 1,358 8, , , ,604 71, ,133 41, , ,233 7,004,00022,419, ,975,

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88 16. 16,582 14,221 14,221 (19,432) 35,936 (54) (699) (24) 2,415 (2,099) ,582 14,221 (14,221) 16,582 86

89 ,121 3, (32,125) (42,635) (16,004) (38,970) 21, ,599 2,022 (398) (164) 1, ,657 16,713 31,370 38,072 16, ,429 (2,157) (7,764) (42) (9,963) 35,915 8,551 44,466 87

90 17. (337) (4,676) (5,013) 174 (746) (572) 29 (355) (9,519) (9,874) (518) (14,941) (15,459) 115 (13,118) (13,003) (403) (28,059) (28,462) 57,679,000 55,563,0009,884,000 9,762,000 53,369,0002,403,0001,907, ,861 45, ,267 8,127 7,387 (4,145) (3,808) 34,918 50, ,438, ,476,000 88

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94 ,156 54, ,311 2, , ,689 57, ,461 24, ,893 92

95 22. 24,432 25,053 65, , ,000,000, , , ,600, ,160 43,160 93

96 24. (a) 45 (b) 269,808 6,120 37, ,804 96,871 96,871 (77,256) (77,256) (12,948) (12,948) 269,808 6,120 44, , ,808 6,120 44, ,471 10,793 10,793 (25,033) (25,033) (4,316) (4,316) 269,808 6,120 25, ,915 94

97 25. (a) 178, ,627 (b) 495, ,939 (b) (445,287) (300,162) (a) Hong Kong Economic Times Group (BVI) Limited 10,000 75,000, %* % Career Times Online Limited 2 100% Cotino Limited % 1, , %* 95

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102 27. (a) (ii) 16,720 8, ,267 17,217 11, (b) 100

103 28. (a) (i) (b) (i) (c) (i) 1, (d) (i) (e) (i) (f) 7(b) (i) 101

104 ,000, , ,

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107 1,033 1, (0) (15) (25) (22) (11) ,199 1,076 1, (115) (285) (312) (249) (221) (185) (400) (312) (249) (221) (185)

108 31.1% 38.5% 47.8% 44.9% 39.2% 5.4% 8.8% 18.6% 12.9% 8.2% 6.1% 7.7% 16.2% 10.3% 7.4% 9.6%

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