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Transcription

1 ASIA MEMORIAL GROUP LIMITED 1438 ASIA MEMORIAL GROUP LIMITED 86 Asia Memorial Group Limited M Asia Memorial Group Limited

2 0.01 ( 13 i

3 ii

4 i Bidco BidcoEquityco iii

5 I II III IV V VI VII VIII IX-1 iv

6 AIF Transpacific Ventures Limited 3.5 Bidco North Memorial Sdn. Bhd. Bidco Bidco1.00 Bidco BidcoBidco

7 AIF (i)287,677, %(ii) (iii) (i)(ii) RightitanOrchid (i)1,736,418, %(ii) (iii)(i)(ii) CVC CVC Asia Pacific Limited CVC Capital Partners SICAV-FIS S.A. CVC Capital Partners Asia IV Limited 2

8 (i)(ii) (a) Bidco(b) (c) (b)(c) Equityco Asia Memorial Group Holdings Limited Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman Islands Equityco Equityco 3

9 Bidco3,410,000,000 Rightitan Asia Memorial Group Limited, Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman IslandsEquityco Bidco

10 60 (a) 85% (b) Equityco 86 IBC IFA CVC Capital Partners Asia Pacific IV L.P. (94.555%)CVC Capital Partners Investment Asia IV L.P. (4.721%)CVC Capital Partners Asia IV Associates L.P. (0.725% CVC Capital Partners Asia IV Limited 6. 5

11 146 7 Bidco RightitanEquityco BidcoEquityco

12 Orchid OA-Nirvana Investment Limited Asia Memorial Holdings Limited Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman Islands 86 Bidco Rightitan Rightitan Sdn. Bhd. Level 3A, Wisma Nirvana, No. 1, Jalan 1/116A, Off Jalan Sungai Besi, Kuala Lumpur, Wilayah Persekutuan, Malaysia Rightitan RightitanRightitan Equityco

13 Bidco

14 UBS UBS AG

15 (1) (2) (2) (3) (3) (4) (1)(2)(3)

16 (4)(5) (6) (7) (1) (2) 18317M (3) (4) 13 (5) (6) (7) (7) 13(7) 11

17 1438 BARNES II, William Wesley 4th Floor, Harbour Place 103 South Church Street, George Town P.O. Box 10240, Grand Cayman KY Cayman Islands ASIA MEMORIAL GROUP LIMITED 86 Equityco 86 Bidco Bidco

18 ,699,301,830 1,152,347, % Rightitan (a) 3637(b) 3863(c)64 102(d) 2. (a) 3.00 (b)

19 2,699,301,830 (a) 23,131,03420,702, ,833,379(b)709, ,270(c) 3.00 (a) % (b) % (c) % 14

20 (d) % (e) % (f) % (g) % (h) % (i) (j) % % (k) % 3,011,300 1,330, %3.96%3.81% 0.16%0.27%1.31%

21 2,699,301,830 75,968,594 5,064,595, %64.9% 36,300,1012,420,017, %31.0% % % Equityco (a) ,303,863 (b) 2,736,573,408 (b) 2, (b) ,300,101 2,420,017,461 1, (b) Orchid ,398,834 1,226,594, (b) ,269,659 1,417,983,559 1, (b) ,272,457 (b) 7,801,168,831 (b) 6, (b) (a) Equityco (b) Equityco ,699,301,830 54,698,935 3,646,611, %57.1% 36,300,101 2,420,017, %37.9% 16

22 % % Equityco (a) ,303,863 (b) 2,736,573,408 (b) 2, (b) ,300,101 2,420,017,461 1, (b) Orchid ,398,834 1,226,594, (b) ,002,798 (b) 6,383,185,272 (b) 4, (b) (a) Equityco (b) Equityco

23 12% (a) (b) (a) (b) 1. 18

24 7. 1. (a)16% (b) 30% 19

25 % 11% 4. (a) (b)85%(c) 7. 20

26 13 13 (a)23,131,03420,702, ,833,379(b) 709, ,270(c) ,131, ,702, ,833, , , ,542,649 1,00020,702,345 1,

27 (a)(b) (c) 5,401,170, ,022,276, ,007,425,481 2,378,894, ,736,418, Bidco (e)(f)(g)(h)(i)(j)(k) (a)(b)(c)(d) 22

28 (e) (h) Equityco 86 Bidco Bidco

29 6 (a) (b) (c) (d) (e) (f) (g) (a) (b) (c) Equityco 24

30 % (a)aif (b)rightitanorchid Bidco(a)AIF287,677, ,031,006.00(b)Rightitan 1,152,347,563 1,578,716, ,300,101 25

31 2,420,017,461(c)Orchid584,071, ,177, ,398,8341,226,594,403 Rightitan RightitanRightitan(a) (b) Rightitan1,578,716, ,300,101 2,420,017,461 Rightitan (a)(b) (c) (d) (a)(b)(c) Rightitan(e) (f) Rightitan 4 RightitanRightitan(a) 120(b)Equityco (i) 26

32 (ii) (iii) 10 RightitanEquityco (a) (b)12 (c) 12 (d) 12 (d) (i)nirvana (ii) (iii) (a)(b)(c) (d)(e) Rightitan AIF AIFAIF (a) (b) AIF 863,031, AIF 27

33 (a) (b)(c) AIF (a)(b)(c) AIF (a) (b) (c) (d) (e) (f) 4 (a)(b)(c) (d)(e) (f)aif3.5aif AIF Orchid OrchidOrchid(a) (b) Orchid 800,177, ,398,8341,226,594,403 28

34 Orchid (a) (b) (c) Orchid (a) (b) (c) Orchid (a)(b)(c) (d)(e) Orchid 7. 2,699,301,830 (a) (b) Bidco 29

35 8. (a) 1,330, % (b) 1,568, % (c) 52 2,227, % % 10.3% % % 30

36 (a) (b) 10. (9) 0.004% 31

37 (i) (ii) BidcoEquityco % (a) 75% (b) 10% 1,546,845,267 10%154,684,527 32

38 (a) Bidco(b) (c) Bidco 74.99% 20.1 (a) (b) 86(3) 33

39 Bidco

40 UBS (a)3637(b) 3863(c)64 102(d) (e) (f)

41 1438 ASIA MEMORIAL GROUP LIMITED 86 Equityco 86 Bidco

42 (a) (b) (i) (1) (2) Bidco (3) (ii) (1) (c) 37

43 29 20 ASIA MEMORIAL GROUP LIMITED 86 (i)86 (ii)13(iii) 13 Equityco (a)bidco (b) 25 (a) (b) 38

44 (i) 13 (ii) (iii) 13 (i)(ii) (iii) (iv)(v) (vi) 13 Bidco 39

45 1, % 13 (i) (a) 3.00 (b) (ii) 13 40

46 (iii) (a)bidco (b)13 (c) (iv) Bidco Bidco RightitanOrchidAIF 74.99% Rightitan(a) 2.10(b) (a)aif(b)rightitanorchid 41

47 13 1. (a) (b) 3 (i) (a) (b) ,185 78, , , ,342 56, , , (9,946) 16,211 40,904 1, ,715 37,838 87,352 37, ,306 37,367 86,837 35,

48 1. (a) (b) 2. (1) (a) (b) 165,100,000148,600,00067,200,000 75% , , , , ,649 25,840 52,417 43, , , , , , , , , ,294 19,154 70,146 59, ,009 12,131 23,567 20, ,322 1, , , , , %91.0% 6.3% 85.2%83.6% 5.5% 43

49 3.2% 90.3% 76.0% (2) 86,800, %(a) 41,100,000 (b)5,600,000 3,300,000 44,700,0005,600,000 3,300,00045,400,00041,500, ,900,0009,600,000 19,900,000 (ii) (a) (b) , , , , , , , , ,

50 627,900,000 (a)(b)(c)(d) 296,700,000(a) (b)(c)(d) 47,400, ,700, ,300,000 (c) 325,300, ,400, ,300,00013,100, (d) (i) 60.0(ii) 100(iii) 2. 45

51 (i)(ii) 3. Equityco Bidco Bidco EquitycoCVC CVC CVC33051 (a) (b) Bidco Equityco ,303,863 2,736,573, ,303,863 2,736,573, Rigthitam ,300,101 2,420,017, ,300,101 2,420,017, Orchid ,398,834 1,226,594, ,398,834 1,226,594, ,269,659 1,417,983, ,002,798 6,383,185, ,272,457 7,801,168,

52 2,699,301,830 RightitanOrchid 1,736,418,99854,698,935 3,646,611,864Orchid AIF287,677,002 75,968,5945,064,595,423 Orchid 4. (i) (ii) (i) (ii)

53 (i) (ii) (1) (2) (3) (1)(2) (3) % (a) (b) 48

54 (c) (d) % 30% 0%30% (i) (ii) %30% 5. (i) (ii) (iii) (a)16% 49

55 (b) (iv) 12% (v) b Rightitan Orchid 50

56 6. (a) /17/2014 1/17/2015 2/17/2015 3/17/2015 4/17/2015 5/17/2015 6/17/2015 7/17/2015 8/17/2015 9/17/ /17/ /17/ /17/2015 1/17/2016 2/17/2016 3/17/2016 4/17/2016 5/17/2016 6/17/2016 7/17/2016 8/17/

57 160% 140% 120% 100% 80% 60% 40% 20% 0% 12/17/2014 1/17/2015 2/17/2015 3/17/2015 4/17/2015 5/17/2015 6/17/2015 7/17/2015 8/17/2015 9/17/ /17/ /17/ /17/2015 1/17/2016 2/17/2016 3/17/2016 4/17/2016 5/17/2016 6/17/2016 7/17/2016 8/17/ % % 52

58 (b) ) ,185, % 75.2% ,659, % 12.8% ,088, % 37.4% ,573, % 12.8% ,230, % 18.3% ,854, % 7.2% ,294, % 9.4% ,127, % 8.2% ,761, % 10.0% ,576, % 6.5% ,666, % 10.3% ,279, % 6.9% ,990, % 10.8% ,819, % 5.5% ,115, % 1.5% ,851, % 7.2% ,834, % 5.8% ,167, % 4.0% ,707, % 4.5% ,907, % 10.8% ,496, % 6.7% ,098, % 0.2% %9.3% 6.5%37.4% 10% 10% 53

59 1.5%7.2% (c) 3.00 (a) % (b) % (c) % (d) % (e) % (f) % (g) % (h) % 54

60 (i) (j) % % (k) % 3,011,300 1,330, %3.96%3.81% 0.16%0.27%1.31% 36.4%38.9% (d) 83.6%

61 % 2.67%3 1. (a) 3.00(b) ,500,000 (a)3.00(b) (a)3.00(b) ,500,000 9,600,000 56

62 % % 39.7% 50.2% 44.6% 24.3% 31.8% 47.4% 46.9% 51.9% 50.3% 25.6% 29.4% 40.8% 45.8% 57.9% 90.2% 86.8% 68.6% 48.4% 18.9% 22.7% 43.0% 14.1% 5.4% 12.0% 32.4% 38.5% 41.7% 44.0% 39.5% 41.0% 62.9% 59.8% 60.4% 49.8% 68.7% 60.3% 55.6% 50.0% 64.1% 32.4% 33.3% 37.4% 38.5% 37.4% 49.2% 54.6% 59.2% 67.4% 63.6% 90.2% 86.8% 68.6% 67.4% 64.1% 22.7% 29.4% 14.1% 5.4% 12.0% 43.0% 49.6% 47.4% 45.6% 41.8% 34.3% 45.2% 48.6% 47.1% 44.7% 37.0% 38.9% 37.6% 37.0% 36.4% 22.4% 35.1% 36.4% 36.4% 36.4% 57

63 (1) (2) H H H (3) (4) H (5) (a)0.72 (b) (6) 36.4% 38.9% ,542,

64 ,000 4,950, % 0.004% 25(a) (b) (i) 59

65 (ii) (iii) (i) %36.4% 60

66 36.4%38.9%

67 (a)(b) (c) (ii) (iii) 0.004% (i) %

68 (i)(ii) 3.00 (ii) (a)(b)

69 20(4)(e) Equityco 86 Bidco (a) 1235(b) (c)3863 (d)(e) (f) (g)

70 (a) 3.00 (b) ,699,301,83023,131,034 20,702, ,833, , ,270 65

71

72 ,131,03420,702, ,833, , ,270 1,000 20,702,345 1,

73 (a)(b) (c) 5,401,170, ,022,276, ,007,425,481 2,378,894, ,736,418,998 68

74 13Bidco BidcoNirvana Asia Sdn. Bhd.Nirvana Memorial Park Sdn. Bhd.NV Alliance Sdn. Bhd. 13 2,193,970, (a) 75% (i) 75% (ii) 10% (b) (i) (ii) Bidco 69

75 (c) (d) 1517 (e) (f) (g) (h) (i) (j) (k) 70

76 Bidco (e)(f)(g)(h)(i)(j)(k) (a)(b)(c) (d)(e) (h) 6.15(2) % (a)aif(b)rightitanorchid Bidco (a)aif287,677, ,031, (b)rightitan1,152,347,5631,578,716, ,300,1012,420,017,461(c)Orchid 584,071,435800,177, ,398,834 1,226,594,403 71

77 Rightitan RightitanRightitan(a) (b) Rightitan1,578,716, ,300,101 2,420,017,461 Rightitan (a)(b) (c) (d) (a)(b)(c) Rightitan(e) (f) Rightitan 4 RightitanRightitan(a) 120(b)Equityco (i) (ii) (iii) 10 72

78 RightitanRightitanEquityco (a) (b) 12 (c) 12 (d)12 (d) (i)nirvana(ii) (iii) (a)(b)(c) (d)(e) Rightitan AIF AIFAIF (a) (b) AIF 863,031, AIF (a) (b)(c) AIF (a)(b)(c) 73

79 AIF (a) (b) (c) (d) (e) (f) 4 (a)(b)(c) (d)(e) (f)aif3.5aif AIF Orchid OrchidOrchid(a) (b) Orchid 800,177, ,398,8341,226,594,403 Orchid (a) (b) (c) 74

80 Orchid (a) (b) (c) Orchid (a)(b)(c) (d)(e) Orchid 7. Equityco 86 Bidco 13 75

81 6 6 (a) (b) (c) (d) (e) (f) (g) (a) (b) (c) Equityco 76

82

83 (a) 75% (b) 10% ,546,845,267(b) 10%154,684, BidcoBidco 11. 2,699,301, Rightitan ,152,347, ,152,347, , , ,677, (Rightitan ,071, ,096, ,546,845, ,699,301,

84 2,699,301,8301,546,845, %1,152,347, % Rightitan 23,131,03420,702, ,270 44,542,649 Bidco 12. BIDCO 100Bidco1Bidco % % Equityco (a) ,303,863 (b) 2,736,573,408 (b) 2, (b) ,300,101 2,420,017,461 1, (b) Orchid ,398,834 1,226,594, (b) ,002,798 (b) 6,383,185,272 (b) 4, (b) (a) Equityco (b) Equityco

85 % % Equityco (a) ,303,863 (b) 2,736,573,408 (b) 2, (b) ,300,101 2,420,017,461 1, (b) Orchid ,398,834 1,226,594, (b) ,269,659 1,417,983,559 1, (b) ,272,457 (b) 7,801,168,831 (b) 6, (b) (a) Equityco (b) Equityco (a) % (b) % (c) % (d) % (e) % (f) % (g) % 80

86 (h) % (i) (j) % % (k) % 3,011,300 1,330, %3.96%3.81% 0.16%0.27%1.31% (a)(b)(c) 2,699,301,830 75,968,594 5,064,595, %64.9% 81

87 % 82

88 (a) (b) (a) (b) 1. (a)16% (b) 30% 83

89 % 11% 4. (a) (b)85%(c) 84

90 (a) 1,330, % (b) 1,568, % (c) 52 2,227, % % 10.3% %

91 28.8% , ,576 67, ,363 98,784 14, ,832 87,352 8, ,764 86,837 8, , ,699,301,

92 , , ,699,301, BIDCOEQUITYCO Equityco Bidco BidcoEquityco CVC CVCCVC24 340CVC 650CVC 330CVC51 330, Edward M. Fletcher Stephen Anthony Rae McGrathMarc George Ledingham Rachman Edward M. FletcherMourant Ozannes Corporate Services19 Arthur Andersen Deutsche BankFletcher Stephen Anthony Rae McGrathMourant Ozannes Corporate Services (Jersey) Limited Mourant OzannesMcGrath (Jersey) Marc George Ledingham RachmanCVC Capital PartnersRachman (University of Reading) (University of Aberdeen) RachmanCVCRoyal London Private EquityPPM Venturesthe Commonwealth Development CorporationShell UK 87

93 RachmanCVC s Asia 11% 11% Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman Islands 50,0005,000,000100,000, ,000,0009,800,000, ,000, ,000, ,800,000, ,000, ,000, (a) 1 (b) (c)

94 (a) (b) (c) 18. (a) (b) 19. (9) 0.004% 50,0004,950,000 89

95 (a) 5.0% (b) 0.8% (c) 0.8% (i) (ii)

96 Bidco

97 (a)(b) 18317M UBS 92

98 13 UBS

99 UBS

100 (a)(b) (a) (b) Bidco(c) (d) 75%(a) 75%(b) 10% 1,546,845,267 10% 154,684,527 75% 75% 95

101 (a) (b) Bidco(c) (d) (a) (b)(c)(d) (d) (a) (b) 96

102 (c)(d)(e) 26. (a) (b) 86 (c) (a) (b) 97

103 M 98

104 (a) (b)(c)(d)(e)

105 (a) (b) M

106 UBS Rightitan 228 RightitanAIFOrchid 101

107 22 5%224(a)(d) 30. (a) (b) 3637 (c) UBS 102

108 , , ,576 67, (42,538) (48,639) (36,140) (17,843) , , ,436 49, ,222 9,523 11,264 4, ,601 1,149 40,904 (9,946) (30,480) (37,474) (34,947) (14,449) (22,069) (30,442) (28,800) (14,586) (2,968) (2,531) (2,073) (862) (5,287) (1) ,482 51,363 98,784 14, (12,693) (13,531) (11,432) (5,765) ,789 37,832 87,352 8, (3,368) (5,928) (65,061) 21, (793) 1,185 2,319 (1,309)... 1,313 (1,050) 2,006 (924) (925) 806 (1,127) (3,773) (4,987) (61,863) 18, ,016 32,845 25,489 27,712 I-1

109 ,289 35,764 86,837 8, ,500 2, ,806 19,296 10, ,412 17, ,090,000 A B 26, A B I-2

110 ,185 78, (17,843) (21,583) ,342 56, ,981 5, (9,946) 16, (14,449) (18,434) (14,586) (13,993) (862) (1,208) ,480 44, (5,765) (6,651) ,715 37, ,001 (24,034) (1,309) (898) (924) 2, (1,068) ,997 (23,881) ,712 13, ,306 37, ,715 37, ,627 13, , ,712 13, ,400 17, I-3

111 I ,026 10, ,666 11, ,071 53, ,015 13, ,188 17, ,332 34, ,162 8, , , , , ,234 9, ,778 40, ,824 2, ,410 17, ,367 11, ,912 8, , , , , , , ,991 26, , , , , ,893 4, , , ,060 6, ,072 2, ,285 72, ,701 30, , , , , ,753 5, ,444 46, ,847 2, , , , , , , , , , ,802

112 1. 4th Floor, Harbour Place, 103 SouthChurch Street, George Town, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands # ,960 20,810 * ,088 29, ,273 16, ,502 7,093 ^ ,362 4,079 67,185 78,105 I-5

113 3. # * (1)(2) (3) ^ ,534 11,295 3, ,503 67, ,372 9,535 3, ,902 49, , (9,946) (14,449) (14,586) (862) (14,480) I-6

114 ,424 5,258 3,330 7,093 78, ,917 4,702 2,433 4,470 56, , , (18,434) (13,993) (1,208) ,489 (a)(b) (c)(d)(e) ,037 69, ,295 5, ,906 3, ,185 78,105 I-7

115 3. 10% , ,049 3, ,846 4, ,981 5, (965) (2,719) , (9,551) 17, (23) 43 (9,946) 16,211 I-8

116 ,411 8, ,317 9, , ,448 17, (854) ,343 7, ,201 7, (436) (1,092) 5,765 6,651 24%17% 25%16.5%20%25%17%25% I-9

117 , ,400 17,400 17, ,306 37, ,699,014 2,698, ,166 15, ,712,180 2,714, ,000296, ,000238,00020 I-10

118 ,118 5, ,467 3, ,049 2, ,870 1, ,410 17,369 33,425 31, ,410 17, ,015 13,839 33,425 31,208 17,043,00016,382,000 16,476,00014,732, %7.28%3.18% 7.28%10 I-11

119 ,887 56, (946) (1,712) 61,941 55, ,472 2, (97) (91) 4,375 2, ,359 7, ,492 3, ,943 5,293 83,110 74, ,778 40, ,332 34,016 83,110 74, % 14.8%6.8%13.5% ,866 54, ,209 1,743 62,887 56,966 I-12

120 ,221 45, ,558 67, ,955 10, ,243 2, , , ,000 98, ,367 4, ,593 4,367 11, i ,383 50, , ,211 ii ,113 28, , ,620 iii (53,083) (82,258) iv (108) (135) v (60,036) (56,301) 73,442 90,926 i 0.22%8.75%0.01%10.00% I-13

121 15. ii iii iv v 0.25%3.28%0.25%3.75% 0.43%1.50%0.6%3.25%) (i) (ii) 950,000453,000 6,136,0005,146,00020 (i) 52,950,00050,702, %1.10%0.65%3.85%) ,025 12, ,503 26,642 19(b) ,084 2, ,178 10,804 i ,788 44,507 ii ,747 14, , , , , ,072 2, , ,649 i. ii. 9.12%12.3%) I ,958 9, ,227 1, ,025 12,239

122 (i) (ii) I-15

123 18. (ii) (iii) 10%20% 260 I-16

124 (a) PT Bentara Bumi Morawa Dawns International Land Company LimitedDSI.. 15 Vilailux Development Company Limited KHK Capital Holdings Sdn Bhd Chan Loong Fui A (b) DSI ,554 PT Bentara Bumi Morawa ,530 2,394 PT Bentara Bumi MorawaDSI10.50% 10.5%7.5% 20. I-17

125 ,043 16, (47) 4 18,665 17,558 I-18

126 ,382 14, ,136 5, ,132 1,121 23,946 21,237 I-19

127 , , (36,140) (48,639) , , ,264 9, ,904 1, (34,947) (37,474) (28,800) (30,442) (2,073) (2,531) (5,287) ,784 51, (11,432) (13,531) ,352 37, (65,061) (5,928) ,319 1, ,006 (1,050) (1,127) (61,863) (4,987) ,489 32, ,837 35, ,068 87,352 37, ,540 30, (51) 1,935 25,489 32, I-20

128 I ,659 12, ,910 10, ,219 14, ,839 14, ,562 17, ,016 39, ,995 10, , , , , ,084 7, ,070 48, , ,369 15, ,058 29, ,615 2, , , , , , , ,989 26, , , , , ,920 4, , , ,508 6, ,982 2, ,295 74, ,409 34, , , , , ,862 6, ,015 56, ,844 4, , , , , , , , , , ,062

129 (1,194) 2,731 1,342 (2,923) 49,567 49,800 8,597 58, ,764 35,764 2,068 37, (245) (4,609) (4,854) (133) (4,987) (245) (4,609) 35,764 30,910 1,935 32, (19,296) (19,296) (19,296) (18,594) (18,594) (6,141) (24,735) (499) ,278 3,278 3, ,003 (1,003) ,075 (3,734) 20,368 20, ,714 (19,714) , , , , (8,771) (8,771) (8,771) , , (1,439) 4,620 (18,594) (7,532) 64, ,735 4, ,265 I-22

130 , , (1,439) 4,620 (18,594) (7,532) 64, ,735 4, , ,837 86, , (62,172) (61,293) (570) (61,863) (62,172) 86,837 25,544 (55) 25, (19) (76) (27,859) (27,859) (27,859) (780) (780) (146) (926) , , (560) 4,525 (19,374) (69,704) 123, ,668 4, ,588 I-23

131 ,784 51, ,834 2, , (5) ,073 2, (1,006) (680) , (2,346) (403) (351) (228) (6,775) (6,624) (40,858) (1,127) (806) (381) (347) (112) , ,647 50, (31,723) (6,042) (26,317) (14,034) ,374 (26,090) (9,737) (3,158) (6,042) (4,250) ,213 (1,033) ,906 14, ,567 14, ,497 7, ,385 33, (14,713) (13,430) (5,424) 21, , (2,045) (2,613) (351) (170) (1,928) (20,536) (15,631) I-24

132 ,902 10, (517,170) (151,238) 532, , (227,852) (205,340) ,743 3, ,767 (223,117) (888) (1,087) , (926) (26,529) ,395 1, (2,050) (18,545) (27,859) (4,659) , (7,571) (30,411) (124) (151) (50,594) (86,998) 245, ,345 43, ,198 18, (6,617) (1,289) ,926 61,198 2,064,0002,613,000 19,000 2,045,0002,613,000 I-25

133 1. 4th Floor, Harbour Place, 103 South Church Street, George Town, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands a. Wisma Nirvana No. 1, Jalan 1/116A Off Jalan Sungai Besi Kuala Lumpur, Wilayah Persekutuan Malaysia b. Unit 12 J K, GedungHayam Wuruk Jalan Hayam Wuruk, 108 Jakarta Barat Indonesia c. 950 Old Choa Chu Kang Road Singapore d. 213/1 2, 5th FL. (MRT Sutthisan) Ratchadaphisek Rd. Din Daeng, Din Daeng. Bangkok Thailand e I-26

134 I-27

135 I-28

136 I-29

137 I-30

138 3. (i)(ii) I-31

139 I-32

140 3. i. ii. I-33

141 3. iii. iv. v. vi. I-34

142 3. vi. 26 vii. viii. (i) I-35

143 3. (ii) I-36

144 3. I-37

145 3. I-38

146 3. (i) I-39

147 3. (i) (ii) (iii) I-40

148 3. I-41

149 3. I-42

150 (a)(b) (c) I-43

151 3. I-44

152 3. I-45

153 I-46

154 3. I-47

155 % I-48

156 ,614,00087,742, ,890,00018,231, ,635,00034,883, I-49

157 ,254,00071,640,000 1,712,000884, ,219,000 14,218, ,508,000113,575, I-50

158 ,659,000 12,918, ,910,00010,740, ,0001,218,00023 I-51

159 ,611 54, ,508 44, ,642 26, ,419 13, ,742 8, ,138 11, ,516 6, , , I-52

160 ,855 17,957 6, , , ,616 15,937 4, , , , , (34,947) (28,800) (2,073) , ,209 18,151 6,342 13, , ,438 16,261 4,582 7, , , , (37,474) (30,442) (2,531) (5,287) ,363 I-53

161 ,283 70,461 35,677 3,091 79, , ,406 (224,332) 595, (242,668) (65,515) (26,570) (2,979) (84,304) (422,036) (43,260) 190,443 (274,853) 320, , ,389 19,734 94, , ,268 (226,725) 610, (204,885) (103,995) (12,366) (90,475) (411,721) (72,132) 197,010 (286,843) 323,265 (a)(b) (c)(d)(e) I-54

162 , , , , , , , , , , , , ,957 18, ,033 6, , ,064 I-55

163 % , ,775 6, ,121 7, a b ,544 11,264 9,523 (a) (b) , (2,650) (744) , , (37) (57) 40,904 1,149 I-56

164 , ,185 1, ,073 2, ,140 16, , ,735 1, ,875 21, ,834 2, ,888 2, ,875 37, , , (5) I-57

165 ,421 12, ,200 11,319 13, (976) (781) ,138 (663) (244) 894 (663) 11,432 13,531 25% %24% 25%17% ,784 51,363 25% ,696 12, (13,406) (1,289) ,334 3, (781) (637) (244) (140) (660) (27) (264) ,432 13,531 I-58

166 ,286 1, ,652 1,785 (a) ,652 I-59

167 12. (a) , # # # # # # ,785 # 2, (b) * , ,249 2,561 2,420 I-60

168 12. (b) ,000,0012,500, ,048322, ,500,0013,000, ,560387, ,000,0013,500, ,072451, ,000,0014,500, ,096580, ,000,0015,500, ,120709, ,000,0017,500, ,168967, ,500,0018,000, ,6801,032, ,000,0019,500,000 1,161,2151,225, * ,837 35,764 I ,698,886 2,050, ,861 7, ,712,747 2,058,317

169 AB26, ,964 AB , , ,447 27,859 19, , ,455 5,765 2,230 4,716 26, (628) (36) (60) (163) (378) (135) (287) (24) (1,711) , , (165) (7) (44) (130) (30) (828) (1,039) , ,470 5,994 2,089 4, , (1,728) (110) (187) (449) (1,150) (350) (894) (75) (4,943) , (129) (147) (157) (506) (411) (354) (1,704) , ,985 5,092 1,429 4, , , ,747 4,234 1,505 2,849 13, (152) (9) (35) (117) (283) (112) (167) (875) , (4) (6) (31) (120) (14) (579) (750) , ,799 4,526 1,643 2,698 13, (437) (24) (117) (318) (863) (300) (526) (2,585) ,834 I-62

170 (18) (114) (148) (474) (376) (309) (1,439) , ,462 3,881 1,065 2,462 11, , , , , , , , , ,969,0007,227, ,368 6, ,960 7, ,000253, , , , ,00045 I-63

171 (i) (ii) (iii) ,168 3,303 11, (516) (138) (654) ,652 3,165 10, ,789 3, (1,420) (600) (572) (2,592) ,232 2,565 3,217 12, (5) (5) (18) (18) ,652 3,088 10, ,232 2,461 3,217 11,910 (i) I-64

172 17. 11% % 3%20143% (ii) (iii) WFS Memorial Tomb Management Sdn. Bhd.Wong Chen HoongWang Siew Yuen (5) 6.19% a. b. c. 11% d. I-65

173 ,948 8, ,271 5,926 53,219 14, ,814 6,188 9, ,042 6, (564) (262) (826) ,292 5,926 14, ,376 6,437 51, (1,582) (5,688) (7,270) (5,489) (404) (5,893) ,948 6,271 53, ,000 I-66

174 % % Asia Premier Propartners Sdn. Bhd.* Blissful World Sdn. Bhd.* Century Precepts Sdn Classic Cottage Sdn. Bhd.* Clear Harbour International Eagle Heritage Limited* Essential Scope Sdn. Bhd.* Everest Fairway Sdn. Bhd.* Future Spectrum Sdn. Bhd. 10, * Harmony Maple Sdn * 30, Kenmatrix Sdn Lead Capital Investments Mount Prajna Limited* 1 I-67

175 % % Nirvana Asia Sdn. Bhd. 1,000, Nirvana Bishan Pte * # 500, Nirvana Care Sdn. Bhd. NV Care Sdn. Bhd. 5,000, Nirvana Center Klang Sdn. Bhd. Nirvana Memorial Park (Templer) Sdn. Bhd.* Nirvana Central Park Sdn. Bhd Nirvana Memorial Park (Klang) Sdn. Bhd.* Nirvana China Sdn Nirvana Holdings Berhad* 1,000, Nirvana KL Berhad Combo Acres Sdn. Bhd.* 1,000, Nirvana Memorial Garden Pte. Ltd.* 1,000, Nirvana Memorial Garden Co., Ltd.* 2,000,000 A 1,950,000 B I-68

176 Nirvana Memorial Park Co., Ltd.* 3 4,000,000 A 2,100,000 B 3,900,000 C % % Nirvana Memorial Park (Bukit Mertajam) BerhadBlissful Memorial Park Berhad* 1,000, Nirvana Memorial Park (Kulai) Sdn. Bhd Nirvana Memorial Park (Penang) Sdn. Bhd Nirvana Memorial Park (Sabah) Sdn. Bhd Nirvana Memorial Park Sdn. Bhd. 350, Nirvana Memorial Park (Segamat) Sdn. Bhd Nirvana Memorial Park (Shah Alam) Sdn. Bhd I-69

177 % % Nirvana Memorial Park (Sibu) Sdn. Bhd Nirvana Memorial Park (Sg Petani) BerhadBlissful Memorial Park (SP) Berhad* 1,068, Nirvana Memorial Park (Tiram) Sdn. Bhd. 100, Nirvana North Sdn. Bhd.* Nirvana Singapore Pte. Ltd. NV Multi Corporation (Singapore) Pte. Ltd.* 500, Nirvana Thailand Sdn. Bhd.* Nir-Warna Development Sdn. Bhd. 5,000, NV Alliance Sdn. Bhd. 350, NV Care (Penang) Sdn. Bhd.* NV International (L) Limited * 500, NV Jakarta Memorial Sdn. 280, NV Multi (Beijing) Sdn NV Multi Capital Sdn. 100, NV Multi Corporation Berhad* 1,151, I-70

178 % % * 100, NV Propartners Sdn. Bhd Paradigm Hectares Sdn Pinang Sepadan Sdn. Bhd.* PJMC Sdn. 100, PT Alam Hijau Lestari* 5,000,000 PT Nirvana Memorial Nusantara* 25,000, Puritrans Sdn. Bhd.* Twin Eagle Garden Sdn. Bhd. Perpetual Kulai Garden Sdn Venture Hill RHB Trustees Berhad (Account Nirvana Memorial Park Trust)* RHB Trustees Berhad (Account Nirvana Memorial Park (Kulai-Johor) Trust)* RHB Trustees Berhad (Account Nirvana Memorial Park (Sabah) Trust)* I-71

179 RHB Trustees Berhad (Account Nirvana Memorial Park (Segamat) Trust)* % % RHB Trustees Berhad (Account Nirvana Memorial Park (Shah Alam) Sdn. Bhd. Trust)* RHB Trustees Berhad (Account Nirvana Memorial Park (Sibu) Trust)* RHB Trustees Berhad (Account Nirvana Memorial Park (Tiram) Sdn. Bhd. Trust)* RHB Trustees Berhad (Account Blissful Memorial Park Berhad Trust)* RHB Trustees Berhad (Account Nirvana Memorial Park (Sg Petani) Berhad Trust Blissful Memorial Park (SP) Berhad)* RHB Trustees Berhad (Account Nirvana KL BerhadCombo Acres Sdn. Bhd.* 100 Nirvana KL Berhad Combo Acres Sdn. Bhd. 4 I-72

180 19. RHB Trustees Berhad (Account NV Care Trust)* Rockwills Trustee Ltd. Nirvana Memorial Garden Trust* % % Nirvana Care Sdn. Bhd. NV Care Sdn.Bhd Nirvana Memorial Garden Pte Ltd 4 Yayasan Lestari Memorial Park* PT Alam Hijau Lestari 4 # (1) Mount Prajna LimitedMPLMPL Nirvana Memorial Garden Pte. Ltd. NMG Singapore30%MPL100%MPL MPLMPL Nirvana Singapore Pte. Ltd.NV Multi Corporation (Singapore) Pte. Ltd.Eagle Heritage Limited 30,888,000NMG Singapore 30% (2) 20141Nirvana Memorial Garden Co., Ltd.NMG Thailand19, B49.37%NMG ThailandNMG ThailandB NMG Thailand90%90.7%NMG Thailand NMG ThailandNMG Thailand (3) Nirvana Memorial Park Co., Ltd.NMP Thailand39,000C39% NMP Thailand20141 NMG ThailandNMP ThailandNMP Thailand NMP Thailand49.37%58.05% NMG ThailandNMP Thailand18,842,400NMP Thailand 40,000A40%69.12%94.33% (4) 100% I-73

181 ,171 7, ,636 3, ,796 1, ,756 1, ,369 15, ,208 29, ,369 15, ,839 14,313 31,208 29,742 16,476,00014,732, ,234,000 15,508, %7.28% %5.30% ,817 23, ,184 15, (13,142) (11,466) (5,213) (1,745) ,646 25, ,084 7, ,562 17,882 26,646 25,817 I-74

182 ,966 72, (1,712) (884) 55,254 71, ,969 1, (91) (112) 2,878 1, ,259 8, ,402 2, ,293 3,514 74,086 87, ,070 48, ,016 39,447 74,086 87, %13.5% % I ,261 69, ,743 1,079 56,966 72,524

183 , , (395) (491) (1) (230) (55) , (9) (21) (7) ,712,000884,00091,000112,000 I-76

184 ,995 10, (6,508) (6,589) 2,487 3, (562) 3, ,211 (1,135) 3, (26) (310) (245) (13) (56) (44) (238) (551) 3, , (290) (930) 3, (41) (426) (62) (978) 27 (894) (703) (34) (67) (111) (522) (237) 3, (1,126) (733) 2, NV Multi Corporation BerhadNVMC2014 Nirvana Memorial Park (Bukit Martajam) BerhadBlissful Memorial Park BerhadNirvana Memorial Park (Sg Petani) BerhadBlissful Memorial Park (SP) Berhad ,203,000 7,078, ,868,0007,863,000 I-77

185 ,842 33, ,699 70, ,799 8, ,168 1, , , , , ,465 4, ,593 25,307 11,058 29, ,615 2, I-78

186 i , , ,470 ii ,708 24, , ,620 iii (82,258) (201,515) iv (135) v (56,301) (8,907) ,926 61,198 i. 0.01%10.00% %10.00% ii. 0.25%3.75% %1.25% iii. 0.6%3.25% %10.0% i iv. 35 v. 453, ,362,0005,146, ,545,00045(a)i 50,702, %3.85%2014 I-79

187 28. A B a a ,452 15,389 7,579 57,420 AB , (15,544) (155) (7,656) (77) b ,942,000 39,420 3,942,000 39, ,000,000 40,000 4,000,000 40, ^ ^ a a , , , , , , AB , (15,206) (152) (7,489) (75) ,971,401 19,714 1,971,401 19, ,699 6, ,699 6, ,698,795 26,988 2,698,795 26, ,698,937 26,989 2,698, ^ (a) i. 50,00030,000113,400 1A6,6001B 580,000348, ,4401 A76,5601B ii. (i)50,000580, , ,4401 A76,5601B34,800,000 I-80

188 ,544, A7,656, B iii. (ii) A A10.01 B B (b) ,00058,000, ,000,000 4,000,000, ,971,401, ,699, , Dermot LimitedOA-NirvanaA OA-Nirvana36AOA- NirvanaAA13,646,476 A Dermot LimitedTVL TVLB18B B6,721,399B AB 2,731,0001,003,000 AB I-81

189 OA-NirvanaTVL OA-NirvanaTVL1,805,570A889,311 B OA-NirvanaTVLAB 1,805,606A889,329B13,646,4766,721,399 OANirvanaTVL15,205,606A7,489,329B OA-NirvanaTVL15,205,606A7,489,329 BA B (1,194) 2,731 1,342 (2,923) 49,567 49, ,764 35, (245) (4,609) (4,854) (245) (4,609) 35,764 30, (19,296) (19,296)..... (18,594) (18,594) (499) (499) ,278 3, ,003 (1,003) ,075 (3,734) 20, (19,714) (19,714) , , (8,771) (8,771) , (1,439) 4,620 (18,594) (7,532) 64, ,747 I-82

190 , (1,439) 4,620 (18,594) (7,532) 64, , ,837 86, (62,172) (61,293) (62,172) 86,837 25, (19) (76) (27,859) (27,859) (780) (780) , (560) 4,525 (19,374) (69,704) 123, , ,239 19, ,642 10,262 44(b) (b) ,394 1, ,804 13,779 i ,507 46,480 ii ,063 11, , , , ,455 2,982 2, , ,212 i. 3 ii. 12.3% % I-83

191 ,768 16, ,438 1, ,239 19, ,815 71, ,270 20, (6,703) (5,773) (16,225) (5,463) ,157 80, ,862 6, ,295 74,754 78,157 80, ,955,00099,405,000 78,157,00080,815,000 I-84

192 ,883 29, ,723 7, (226) (267) (7,745) (2,254) ,635 34, ,409 34,616 30,635 34, % 7.30% %7.30% (6) (17) (25) (88) I-85

193 ,015 56, ,015 56,780 75,000,000 53,095,000 Nirvana Singapore Pte. Ltd.NV Multi Corporation (Singapore) Pte. Ltd.NV Singapore50,608,000392,217,000 NV SingaporeNV Singapore27(iv) %1.50% % %2.46% % 2.05% I , , ,058 29, ,208 29, ,615 2, ,398 99,902

194 37. (i) 3% , (ii) (b) I-87

195 37. (ii) ,000296,000 (iii) 6%6% i ,784 ii ,738 1,671 (i) (ii) I-88

196 37. 10%20% 248 I-89

197 37. % ,962 2,982 52,944 52, ,646 2,646 2, ,798 46,798 46,015 2,646 96,787 3, , , ,623 2,757 41,586 41, ,558 1,558 1, ,825 57,825 56,780 1,764 96,546 2, ,155 99,902 I-90

198 37. (i) ,058,000 29,730, ,000 46, ,000 52, , , ,000 34, , ,000 54,000 1,310, , , , ,000 I-91

199 37. (i) , , , , , , ,000 2,007, ,000 61, , , ,000 51,000 81, ,000 1,215, ,000 I-92

200 37. (i) , ,000 1,019,000 52, , , , , , , , , , , , , ,000 37,000 81,000 I-93

201 37. (i) , ,000 87,000 65, , ,000 84,000 2,236,000 1,886,000 17,369,000 15,429,000 I-94

202 37. (i) ,615,000 2,661, I-95

203 37. (ii) , , (2,224) (1,133) , ,025 6, (3,272) (3,272) (157) (157) (181) (181) ,661 2, i Nirvana Memorial Park Sdn. Bhd.NMPWFS Memorial Tomb Management Sdn. Bhd.Wong Chen HoongWang SiewYuen 15,000,0004,132,000 (i) (ii) I-96

204 i , , , , ,043 3, , , ,043 3, ,132 1,679,0006,558,000 ii. Nirvana Memorial Park (Tiram) Sdn. Bhd.NMP Tiram22.5% NMP333,0001,193,000NMP Tiram 22.5% 47,000286,000922,000 iii. Nirvana Memorial Park Co. Ltd.NMP Thailand40% %Nirvana Memorial Garden Co., I-97

205 iii. Nirvana Memorial Park Co. Ltd.NMP Thailand40% Limited.NMG Thailand593,00018,842,000NMP Thailand40%99, ,000 iv. PT Nirvana Memorial NusantaraPT Nusantara70% Essential Scope Sdn. Bhd. ESSBPT Nirvana Memorial Nusantara PT NusantaraPT Bentara Bumi Morawa(PT Nusantara PT NusantaraESSBPT Nusantara70.0% PT Nusantara v. Everest Fairway Sdn. Bhd.EFSB100% Future Spectrum Sdn. Bhd EFSB 21.00EFSB 100% 351,0001,500,000EFSB Mukim Jeram, Daerah Kuala Selangor66.8 EFSB i. Nirvana Memorial Garden Co., Limited.NMG Thailand49.37% Nirvana Thailand Sdn. Bhd.Nirvana Thailand NMG Thailand 19,500100BNMG Thailand 49.37% 61,0001,950,000NMG Thailand NMP Thailand 20.99%NMG ThailandB Nirvana Thailand90%90.7% I-98

206 i. Nirvana Memorial Garden Co., Limited.NMG Thailand49.37% NMG ThailandNMG Thailand 19Nirvana ThailandNMP Thailand 39% NMP Thailand58% NMP Thailand NMP Thailand , (2,869) (139) (123) (48) Nirvana ThailandNMG ThailandNMG Thailand Nirvana Thailand100 NMG Thailand20,000ANMG Thailand 41% 10 NMG Thailand50NMG Thailand20,000ANMG Thailand 50.63% I-99

207 ii. Blissful World Sdn. Bhd.BWSB20% Nirvana North Sdn. Bhd.1,951,000 6,368,000BWSB20% 157,000513,000 iii. Nirvana Memorial Garden Pte. Ltd.NMG Singapore30% Eagle Heritage Limited24,537,000 30,888,000NMG Singapore30% 6,152,00018,385,000 iv ,000NV Care (Penang) Sdn. Bhd.Nirvana Memorial Park (Tiram) Sdn. Bhd. 11,00052, (i) Genting Jelas Sdn. Bhd.Genting Jelas100% NASBGenting Jelas 100%25,00080, (23) (25) I-100

208 (ii) Rantau Delima Sdn. Bhd.Rantau Delima100% NASBRantau 100%91,000291,000 Delima (1) (4) I-101

209 (c) , , * 24, * * 0.20* 24, * (142) 0.20* * (694) 0.20* * 23, * 24,382 * 1.52 I-102

210 * 20, * * 0.20* 20, * 0.20* * 0.20* * 20, * 20,703 * % % I-103

211 * 1, * * 0.20* 1, * (298) 0.20* * 0.20* * * 1,152 * , , % 0.00% 0.00% %2.285% 1.44% 1.79% %36% 34.7% 29.92% % 19%201412%19% 7.5%17.0% %16.0% I-104

212 ,735,000 1,653, (a) PT Bentara Bumi Morawa Vilailux Development Company Limited * KHK Capital Holdings Sdn. Bhd Chan Loong Fui A (b) * PT Bentara Bumi Morawa 2,394 Vilailux Development Company Limited ,367 2,394 1,367 * 2014* PT Bentara Bumi Morawa2,394, % I-105

213 44. (b) 2014Vilailux Development Company Limited7.25% PT Bentara Bumi MorawaVilailux Development Company Limited 14A14A (c) , , , (a) I-106

214 45. (a) ,476 14, , ,558 16,358 I ,732 15, ,146 7, ,121 (680) 21,237 22,604

215 45. b % % Nirvana Memorial Garden Pte. Ltd* ,338 PT Alam Hijau Lestari ,541 3,678 Harvest China Holdings Limited ,920 4,530 * PT Alam Hijau Lestari Nirvana Memorial Garden Pte. Ltd ,460 15,979 9,152 5, ,254 3,085 1, (7,727) (9,804) (23) (29) (1,760) (1,753) ,686 3,829 9,910 6, ,541 3, ,033 6,342 12, ,561 5,079 8, ,121 4,922 1, , ,263 4,459 5,181 1, (122) (53) (175) ,999 4,922 1, , ,264 1,740 4,284 5,181 1,282 I-108

216 45. b. PT Alam Hijau Lestari Nirvana Memorial Garden Pte. Ltd ,763 (718) 4,329 7,756 (403) (4,766) (1,434) 4,228 (2,501) (1,256) 1,871 7,756 (403) ,569 18, ,204 15, ,594 25, , , , , , , ,989 26, , , , , , ,945 9, ,995 12, , , , , , ,914 I-109

217 ,731 1,342 (226) 1,382 5, ,330 19, (2,541) (2,541) (2,541) 19,330 16, (19,296) (19,296) (499) (499) ,278 3, ,003 (1,003) ,075 (3,734) 20, (19,714) (19,714) , , (8,771) (8,771) , ,620 (2,767) (86) 251, ,950 94, (57,361) (57,361) (57,361) 94,950 37, (19) (76) (27,859) (27,859) , ,525 (60,128) 67, , (a) (b) (c) Nirvana Memorial Park Co., Ltd. I-110

218 % Mount Prajna Ltd. No. 950, Old Choa Chu Kang Road, SingaporeNirvana Singapore % I-111

219 (a)47.44(b)0.04(c) Nirvana Singapore Pte. Ltd.NV Multi Corporation (Singapore) Pte. Ltd.NV Singapore NV Singapore (1) % (2) 86 Equityco I-112

220 (a)bidco (b) I-113

221 C II-1

222 12 II-2

223 Tony YangKathryn HauLin GaoDuyen NguyenTony YangKathrynDuyen Nguyen , , %15%17% 20%5 30%5% 20% 4th Floor, Harbour Place, 103 South Church Street, George Town, P.O. Box Grand Cayman KY Cayman Islands Gilbert C. H. Chan MRICS MHKIS RPS (GP) Gilbert C.H. Chan2322 II-3

224 1. Batu 6, Jalan Kachau 43500, Semenyih, Selangor Darul Ehsan, Malaysia 2. Sublot 1605, Mile 23, Jalan Oya, Sibu, Sarawak, Malaysia 3. Lot , GRN GRN , Lot 681 GRN Jementah, Segamat, Johor Darul Takzim, Malaysia 4. Mile 15th, Jalan Bukit Giling, Off Jalan Tuaran Lama, Tuaran District, Kota Kinabalu, Sabah, Malaysia KM5 Jalan Kota Tinggi, Kulai, Johor Darul Takzim, Malaysia 6. Nirvana Memorial Park, Bukit Mertajam Berhad Jalan Sungai Lembu, Bukit Mertajam, Pulau Pinang, Malaysia 57,150, % 57,150,000 2,540, % 2,540,000 5,520, % 5,520,000 1,920, % 1,920,000 8,840, % 8,840,000 9,560, % 9,560,000 II-4

225 7. Nirvana Memorial Park. Sg Petani C19, Lorong 8, Taman Sejata Indah, Sungai Petani, Kedah Darul Aman, Malaysia 8. Lot 338, off 20th mile, Jalan Sungai Tiram, Ulu Tiram, Johor Darul Takzim, Malaysia 9. Taman Perkuburan, Section 21, Jalan Pusaka 21/1, Off Persiaran Jubli Perak Shah Alam, Selangor Darul Ehsan, Malaysia Jeram, Kuala Selangor, Selangor Darul Ehsan, Malaysia 11. Nirvana Memorial Center, Wisma Nirvana No. 1, Jalan 1/116A, Off Jalan Sungai Besi, Kuala Lumpur, Malaysia 12. Lot No. 2966, KM3, Jalan Gelang Patah, Skudai, Mukim of Pulai, Johor Darul Takzim, Malaysia 13. (Kwangsi Parlour & Crematorium) Lot 568, Jalan Dewan Bahasa, Kuala Lumpur, Malaysia 14. Lot 193, GM69Lot 1679, Gerau106014, Jalan Air Itam, Pulau Pinang, Malaysia 257, % 257,000 4,960, % 4,960,000 24,750, % 24,750,000 9,350, % 9,350, , % 720,000 II-5

226 15. Lot No. PT 4678 Mukim 1, Daerah Seberang Perai Tengai, Pulau Pinang, Malaysia 16. Lot No Seksyen 29, Bandar Klang, Daerah Klang, Negeri Selangor, Malaysia 17. Unit No. A-3 2, Kuchai Exchange, No. 43, Jalan Kuchai Maju 13, Kuala Lumpur, Malaysia 18. Unit No. D-13A-1, 14th Floor, Block D, East Lake Residence, Taman Serdang Perdana, Section 3, Seri Kembangan, Selangor Darul Ehsan, Malaysia 185, % 185, , % 140, No. 16, Taman Victory, 4th Mile, Jalan Penampang, Kota Kinabalu, Sabah, Malaysia 460, % 460, ,352, ,352,000 II-6

227 20. Lestari Memorial Park Jalan Kuta Tandingan, Desa Margakaya, Kecamatan Telukjambe, Kabupaten Karawang, Jakarta, Indonesia 21. Village of Bingkawan, District of Sibolangit, Regency of Deli Serdang, Province of North Sumatera, Indonesia 22. No , Block D, Komplek Ruko Niaga Roxy Mas, District Gambir, Sub District Cideng, Jakarta Pusat, Indonesia 23. Unit No , 12th Floor, Hayam Wuruk Plaza Tower, Jalan Hayam Wuruk No. 108, District Taman Sari, Sub District Maphar, Jakarta Barat, Indonesia 8,390,000 51% 4,280,000 17,920,000 70% 12,544, ,000 51% 357, ,000 51% 157, Unit No.3 5, 2nd Floor, 18,000 51% 9,000 Tower Hijau D, Emerald Hill Apartment, Tower, Jalan Interchange Galuhmas, District Teluk Jambe Timur, Sub District Puser Jaya, Kabupaten Karawang, Jawa Barat, Indonesia 27,336,000 17,347, Keluarahan Jambe, Kecamatan Tigaraksa Kabupaten Tangerang, Provinsi Banten, Jawa Barat, Indonesia II-7

228 26. Nirvana Memorial Garden, Singapore 950 Old Choa Chu Kang Road, Singapore 59,520, % 59,520,000 59,520,000 59,520, , Sai Ban Khaophai, Ban Noen Nueng, Ban Nongpaknam Road, Nong-Irun Subdistrict, Banbueng District, Chonburi Province, Thailand 6,100, % 4,200,000 6,100,000 4,200, Dong Nai Memorial Green Hill Quang Trung Commune, Thong Nhat District, Dong Nai Province, Vietnam II-8

229 1., Batu 6, Jalan Kachau 43500, Semenyih, Selangor Darul Ehsan, Malaysia 59 2,775, , P.T Nirvana Memorial Park Sdn. Bhd. 1. Nirvana Memorial Park Sdn. Bhd.NV Multi (Beijing) Sdn. Bhd RHB Trustees Berhad PT ,150, % 57,150, PB Trustee Services Berhad Nirvana Memorial Park Sdn. Bhd Luxcon Trading Sdn. Bhd HSBC (Malaysia) Trustee Berhad NV Multi (Beijing) Sdn. Bhd. Spektrum Karisma Sdn. Bhd Kenmatrix Sdn. Bhd Misi Restu Sdn. Bhd. 3. PB Trustee Services BerhadHSBC (Malaysia) Trustee Berhad Luxcon Trading Sdn. Bhd.Misi Restu Sdn. Bhd. Kenmatrix Sdn. Bhd. II-9

230 4. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad Nirvana Memorial Park Sdn. Bhd. OSK Trustees BerhadRHB Trustees BerhadNirvana Memorial Park Semenyih Trust Fund 5. Nirvana Memorial Park Shd. Bhd.PB Trustee Services Berhad Nirvana Memorial Park Semenyih Trust FundNirvana Memorial Park Shd. Bhd , ,111, ,666, a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c. 5 d. e. 70(27) 250, a) Batu 6, Jalan Kachau 43500, Jalan Sungai Lalang, Semenyih, Selangor Darul Ehsan 49Jalan Sungai Lalang b) c) d) 20, e) II-10

231 2. Sublot 1605, Mile 23, Jalan Oya, Sibu, Sarawak, Malaysia 4 368, , Majlis Daerah Luar Bandar Sibu Sarawak Nirvana Memorial Park (Sibu) Sdn. Bhd. 2,540, % 2,540, Nirvana Memorial Park (Sibu) Sdn. Bhd Block 24, Pasai-Siong Land District, Sibu Division, Sarawak RHB Trustees Berhad , Block 24, Pasai-Siong Land District, Sibu Division, Sarawak , Pasai-Siong Land District, Sibu Division, Sarawak , Pasai-Siong Land District, Sibu Division, Sarawak 1/2Tiasa Muhibah Sdn. Bhd. 1/2Bangga Wangsa Sendirian Berhad Bangga Wangsa Sendirian Berhad Tiasa Muhibah Sdn. Bhd. 3. Tiasa Muhibah Sdn. Bhd.Bangga Wangsa Sendirian Berhad 4. Bangga Wangsa Sendirian BerhadTiasa Muhibah Sdn. Bhd.Nirvana Memorial Park (Sibu) Sdn. Bhd. i. Tiasa Muhibah Sdn. Bhd.Nirvana Memorial Park (Sibu) Sdn. Bhd.152 ii. Bangga Wangsa Sendirian BerhadNirvana Memorial Park (Sibu) Sdn. Bhd iii. Tiasa Muhibah Sdn. Bhd.Nirvana Memorial Park (Sibu) Sdn. Bhd II-11

232 6. 7. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad Nirvana Memorial Park (Sibu) Sdn. Bhd. OSK Trustees BerhadRHB Trustees BerhadNirvana Memorial Park Sibu Trust Fund 8. Nirvana Memorial Park (Sibu) Sdn. Bhd.BHLB Trustee Berhad HSBC (Malaysia) Trustee Berhad Nirvana Memorial Park Sibu Trust FundNirvana Memorial Park (Sibu) Sdn. Bhd a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c. 5 d. e. Nirvana Memorial Park (Sibu) Sdn.Bhd. L.3605/2013Tiasa Muhibah Sdn.Bhd.1521/ f. Nirvana Memorial Park (Sibu) Sdn.Bhd. L.4293/2013Bangga Wangsa Sendirian Berhad1521/2 g. 1242Nirvana Memorial Park (Sibu) Sdn.Bhd. L.3622/2013 h Bangga Wangsa Sendirian Berhad L.3685/ a) Sublot 1605, Mile 23, Jalan Oya, Sibu, Sarawak36.80Jalan Oya b) Nirvana Memorial Park (Sibu) Sdn.Bhd. 211L-2604/2015 c) d) e) II-12

233 3. Lot , GRN GRN , Lot 681 GRN Jementah, Segamat, Johor Darul Takzim, Malaysia , , Nirvana Memorial Park (Segamat)Sdn. Bhd. 5,520, % 5,520, Nirvana Memorial Park (Segamat) Sdn. Bhd.Nirvana Memorial Park (Johor) Sdn. Bhd. Twin Eagle Garden Sdn. Bhd OSK Trustees BerhadRHB Trustees Berhad Mukim of Jementah, District of Segamat, State of Johor Darul TakzimGeran Mukim Tangkak, District Ledang, State of Johor Darul TakzimGeran RHB Trustee 3. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad OSK Trustees BerhadRHB Trustees BerhadNirvana Memorial Park (Segamat) Sdn.Bhd. Trust Fund 4. Nirvana Memorial Park (Johor) Sdn. Bhd.Twin Eagle Garden Sdn. Bhd. BHLB Trustee BerhadHSBC Trustee BerhadNirvana Memorial Park (Johor) Sdn. Bhd. Nirvana Memorial Park 5. 1, , ,059, a. II-13

234 b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c a) Jementah, Segamat, Johor Darul Takzim GRN GRN GRN Taman Jementah Baru 500 b) c) d) 1, e) II-14

235 4. Mile 15th Jalan Bukit Giling, Off Jalan Tuaran Lama, Tuaran District, Kota Kinabalu, Sabah, Malaysia 6 557, Majlis Daerah Tuaran Sabah Nirvana Memorial Park(Sabah) Sdn. Bhd. 1,920, % 1,920, Nirvana Memorial Park (Sabah) Sdn. Bhd Istimaju Sdn. Bhd Shirley Binti Abin Nirvana Memorial Park (Sabah) Sdn. Bhd. 3. Istimaju Sdn. Shirley Binti Abin 4. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad Nirvana Memorial Park (Sabah) Sdn. Bhd. OSK Trustees BerhadRHB Trustees BerhadNirvana Memorial Park Sabah KK Trust Fund 5. Nir-warna (Sabah) Sdn. Bhd.Nirvana Memorial Park (Sabah) Shd. Bhd.BHLB Trustee Berhad Nirvana Memorial Park Semenyih Trust Fund Nirvana Memorial Park Shd. Bhd. HSBC (Malaysia) Trustee BerhadNirvana Memorial Park Sabah KK Trust FundNir-warna (Sabah) Sdn. BhdNirvana Memorial Park (Sabah) Shd. Bhd. II-15

236 6. 7. a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c. 5 d a) Mile 15th, Jalan Bukit Giling, Off Jalan Tuaran Lama, Tuaran District, Kota Kinabalu, Sabah 24Jalan Bukit Giling b) c) d) e) II-16

237 KM5 Jalan Kota Tinggi, Kulai, Johor Darul Takzim, Malaysia , , Nirvana Memorial Park (Kulai) Sdn. Bhd. 8,840, % 8,840,000 Majlis Perbandaran Kulai 1. Nirvana Memorial Park (Kulai) Sdn. Bhd HSBC (Malaysia) Trustee BerhadMukim of Senai, District of Kulaijaya, State of Johor Darul Takzim RHB Trustees BerhadMukim of Senai, District of Kulaijaya, State of Johor Darul Takzim55348 Nirvana Memorial Park (Kulai) Sdn. Bhd.Mukim of Senai, District of Kulaijaya, State of Johor Darul Takzim HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad Nirvana Memorial Park (Kulai) Sdn. Bhd. OSK Trustees BerhadRHB Trustees BerhadNirvana Memorial Park Kulai Johor Trust Fund 4. a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c. 5 d. 5. II-17

238 6. a) 766 & 767, KM5 Jalan Kota Tinggi, Kulai, Johor Darul Takzim510 30L b) c) d) e) II-18

239 6. Nirvana Memorial Park, Bukit Mertajam Jalan Sungai Lembu, Bukit Mertajam, Pulau Pinang , ,656 Nirvana- Memorial Park (Bukit Mertajam) Berhad 9,560, % 9,560,000 3,656 Majlis Perbandaran Pulau Pinang P.T Nirvana Memorial Park (Bukit Mertajam) BerhadBlissful Memorial Park Berhad P.T. 199 Nicosia Development Sdn. Bhd RHB Trustee Berhad Blissful Memorial Park Berhad Nirvana Memorial Park (Bukit Mertajam) Berhad 3. RHB Trustee BerhadNicosia Development Sdn. Bhd RHB Trustees BerhadBlissful Memorial Park BerhadNirvana Memorial Park (Bukit Mertajam) Berhad)RHB Trustees BerhadBlissful- Nirvana Memorial Park, Bukit MertajamNirvana Memorial Park (Bukit Mertajam) 6. a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour II-19

240 c. 5 d. Bukit Mertajam a) Nirvana Memorial Park, Bukit MertajamJalan Sungai Lembu, Bukit Mertajam, Pulau Pinang 1.510Jalan Sungai Lembu b) SC SW c) d) e) Majlis Perbandaran Seberang Perai II-20

241 7. Nirvana Memorial Park, Sg Petani, C19, Lorong 8, Taman Sejata Indah, Sungai Petani, Kedah Darul Aman, Malaysia 454, Nirvana Memorial Park (Sg Petani) Berhad 1. Nirvana Memorial Park (Sg Petani) BerhadBlissful Memorial Park (SP) Berhad 2. Gabungan Persatuan Orang-Orang Cina, Sungai Petani, Kedah1851Geran Lot 683, Bandar Sungai Petani, Daerah Kuala Muda, Negeri KedahBlissful Memorial Park (SP) BerhadNirvana Memorial Park (Sg Petani) Berhad 3507/ Gabungan Persatuan Orang-Orang CinaSungai PetaniBlissful-Nirvana Memorial ParkSungai Petani Nirvana Memorial Park, Sg Petani 17,064, , a. Kwangsi Parlour & Columbarium Lock San Thin Parlour b. Nirvana Memorial Parks, Sungai Petani c. 70(27) 250,00010 II-21

242 6. a) Nirvana Memorial Park, Sungai PetaniJalan Lencongan Timur, Sungai Petani, Kedah Darul Aman 10Jalan Lencongan Timur b) Nirvana Memorial Park (Sg Petani) BerhadBlissful Memorial Park (SP) Berhad 3507/2007 c) d) e) II-22

243 8. Lot 338, off 20th mile, Jalan Sungai Tiram, Ulu Tiram, Johor Darul Takzim, Malaysia 44, , Nirvana Memorial Park (Tiram) Sdn. Bhd. 257, % 257, JohoreNirvana Memorial Park (Tiram) Sdn. Bhd. Tiram Memorial Park Sdn. Bhd. 1. Nirvana Memorial Park (Tiram) Sdn. Bhd.100% 2. 27Lot No. 338, Mukim of Sungei Tiram, District of Kota Tinggi, State of Johor Darul Takzim Tan Yong Tim Johore 4. Tiram Memorial Park Sdn. Bhd.Nirvana Memorial Park (Tiram) Sdn. Bhd. 490 Johore Nirvana Memorial Park (Tiram) Sdn. Bhd. 5. Tiram Memorial Park Sdn. Bhd.Nirvana Memorial Park (Tiram) Sdn. Bhd. 6. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadNirvana Memorial Park (Tiram) Sdn. Bhd. II-23

244 7. a. NAL Malaysian Subsidiaries NAL Malaysian Subsidiaries 8. a) Lot No. 338, 20th mile off Jalan Sungai Tiram, Ulu Tiram, Johor Darul Takzim Ulu Tiram, Johor Darul TakzimJalan Sungai Tiram 12 Jalan Sungai Tiram b) c) d) e) f) II-24

245 9. Taman Perkuburan, Section 21, Jalan Pusaka 21/1, Off Jalan Jubli Perak, Shah Alam, Selangor Darul Ehsan, Malaysia 105, , Nirvana Memorial Park, (Shah Alam) Sdn. Bhd. 4,960, % 4,960,000 11, Majlis Bandaraya Shah Alam Majlis Bandaraya Shah AlamNirvana Memorial Park (Shah Alam) Sdn. Bhd Nirvana Memorial Park (Shah Alam) Sdn. Bhd. 2. Majlis Bandaraya Shah AlamMBSASK Global Sdn. Bhd.Nirvana Memorial Park (Shah Alam) Sdn. Bhd.MBSA Seksyen 21, Bandar of Shah Alam, District of Petaling and State of Selangor , MBSANirvana Memorial Park (Shah Alam) Sdn. Bhd. MBSA MBSA (30) MBSA1, (5)10%15% 5. MBSAMBSA 6. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad Nirvana Memorial Park (Shah Alam) Sdn. Bhd. RHB Trustees Berhad II-25

246 7. 1, , ,246, a. NAL Malaysian Subsidiaries NAL Malaysian Subsidiaries 10. a) Taman Perkuburan, Section 21, Jalan Pusaka 21/1, Off Jalan Jubli Perak, Shah Alam, Selangor Darul Ehsan48 b) c) d) e) II-26

247 Jeram, Kuala Selangor, Selangor Darul Ehsan Malaysia 966, ,754, % 24,754, Nirvana Memorial Park (Klang) Sdn Bhd.Future Spectrum Sdn. Bhd. 2. Everest Fairway Sdn. Bhd. 3. 2Everest Fairway Sdn. Bhd.Jeram, Kuala Selangor, Selangor Darul Ehsan9942Future Spectrum Sdn. Bhd.Nirvana Memorial Park (KlangSdn. Bhd.Jeram, Kuala Selangor, Selangor Darul Ehsan a. b. Kwangsi Parlour & Columbarium Lock San Thin Parlour c. 5 II-27

248 11. Nirvana Memorial Centre, Wisma Nirvana No. 1, Jalan 1/116A, Off Jalan Sungai Besi, Kuala Lumpur, Malaysia 3,536 11,831 Pinang Sepadan Sdn. Bhd. 9,350, % 9,350,000 Dewan Bandaraya Kuala Lumpur (DBKL) DBKL-JPKB-06-PM Pinang Sepadan Sdn. Bhd.Pinang Sepadan 2. Pinang Sepadan Sdn. Bhd. 3. a. II-28

249 4. a) Wisma Nirvana, No. 1, Jalan 1/116A, off Jalan Sungai Besi, Kuala Lumpur9 Jalan Sungai Besi b) c) d) e) f) II-29

250 12. Lot No. 2966, KM3, Jalan Gelang Patah, Skudai, Mukim of Pulai, Johor Darul Takzim, Malaysia 3, Nirvana Care Sdn. Bhd. NV Care Sdn. Bhd. 720, % 720,000 Majlis Perbandaran Johor Bahru Tengah 1. Lock San Thin Chinese Cemetery Committee 2. Kang Kwee JooLee Khee SuangCheong Yuen Mun Lock San Thin Chinese Cemetery CommitteeNV Care Sdn. Bhd.Nirvana Care Sdn. Bhd. NV Care Sdn. Bhd Lock San Thin Chinese Cemetery Committee NV Care Sdn. Bhd.Nirvana Care Sdn. Bhd. 4. a. NAL Malaysian Subsidiaries NAL Malaysian Subsidiaries II-30

251 5. a) Lot No. 2966, KM3, Jalan Gelang Patah, Skudai, Mukim of Pulai, Johor Darul Takzim 20 b) c) d) e) f) g) II-31

252 13. (Kwangsi Parlour & Crematorium) Lot 568, Jalan Dewan Bahasa, Kuala Lumpur, Malaysia 8, ,106 40,542, ,880, Combo Acres Sdn. Bhd. Nirvana KL Berhad Persatuan Kwangsi Selangor Dan Kuala LumpurCombo Acres Sdn. Bhd.Nirvana KL Berhad i) Lot 568, Section 69, Town of Kuala Lumpur, Wilayah Persekutuan the Kwang Si Cemetery ii) iii) iv) 682Kwang Si Cementery 28, (30) v) 700,000 II-32

253 vi) 2. Persatuan Kwangsi Selangor Dan Kuala Lumpur Combo Acres Sdn. Bhd.Nirvana KL Berhad 3. 2,450, ,099, a. NAL Malaysian Subsidiaries NAL Malaysian Subsidiaries 6. a) Kwang Si Cemetery Lot No. 568, Jalan Dewan Bahasa, Kuala Lumpur 3Jalan Dewan Bahasa b) c) d) e) f) II-33

254 14. Lot 193, GM69 Lot 1679, Geran , Jalan Air Itam, Pulau Pinang, Malaysia 33, , GM69193 GRN Th ng Boon Chye 2. Thng Boon Chye a. Kwangsi Parlour & Columbarium Lock San Thin Parlour 5. a) Jalan Air Itam, Air Itam, Pulau PinangGeorgetown6 9 b) c) d) e) Majlis Perbandaran Pulau Pinang II-34

255 15 Lot No. PT 4678 Mukim 1, Daerah Seberang Perai Tengai, Pulau Pinang, Malaysia 2, Pertubuhan Perayaan Yee LanH.S.(D) Lot No. PT 4678, Mukim 1, Daerah Seberang Perai Tengah, Negeri Pulau Pinang, Malaysia 2. Pertubuhan Perayaan Yee Lan a. Kwangsi Parlour & Columbarium Lock San Thin Parlour II-35

256 16 Lot No Seksyen 29, Bandar Klang, Daerah Klang, Negeri Selangor, Malaysia 8, Persatuan Kwong Tung, KlangGeran 21070, Lot Seksyen 29, Bandar Klang, Daerah Klang, Negeri Selangor, Malaysia 2. Persatuan Kwong Tung, Klang a. Kwangsi Parlour & Columbarium Lock San Thin Parlour II-36

257 17 Unit No. A-3-2 Kuchai Exchange, No. 43, Jalan Kuchai Maju 13, Kuala Lumpur, Malaysia , Dato Paduka Dr. Alex Ong Yeok Leng 185, % 185, Low Keng YikHSBC (Malaysia) Trustee Berhad HSBC (Malaysia) Trustee BerhadUnit No. A-3 2, Kuchai Exchange, No. 43, Jalan Kuchai Maju 13, Kuala Lumpur, Malaysia 2. Low Keng Yik 3. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad OSK Trustees Berhad RHB Trustees BerhadUnit No. A-3 2, Kuchai Exchange, No. 43, Jalan Kuchai Maju 13, Kuala Lumpur, Malaysia 4. a) Kuchai Exchange, No. 43, Jalan Kuchai Maju 13, Kuala LumpurA39 b) c) d) e) II-37

258 18 Unit No. D-13A-1 14th Floor, Block D, East Lake Residence, Taman Serdang Perdana, Section 3, Seri Kembangan, Selangor Darul Ehsan, Malaysia , % 140, HK Land Sdn. Bhd.Tan Sri Kong Hong Kong50%HSBC (Malaysia) Trustee BerhadHSBC (Malaysia) Trustee BerhadUnit No. D-13A-1, 14th Floor, Block D, East Lake Residence, Taman Serdang Perdana, Section 3, Seri Kembangan, Selangor Darul Ehsan, Malaysia 2. HSBC (Malaysia) Trustee BerhadOSK Trustees BerhadRHB Trustees Berhad OSK Trustees Berhad RHB Trustees BerhadUnit No. D-13A-1, 14th Floor, Block D, East Lake Residence, Taman Serdang Perdana, Section 3, Seri Kembangan, Selangor Darul Ehsan, Malaysia 3. a) East Lake Residence, Taman Serdang Perdana, Section 3, Seri Kembangan, Selangor Darul EhsanD14 21 b) c) d) e) II-38

259 19 No. 16, Taman Victory, 4th Mile, Jalan Penampang, Kota Kinabalu, Sabah, Malaysia , % 460, Nirvana Care Sdn. Bhd. 2. HSBC (Malaysia) Trustee BerhadNo. 16, Taman Victory, 4th Mile, Jalan Penampang, Kota Kinabalu, Sabah, MalaysiaHSBC (Malaysia) Trustee BerhadNV Care Sdn. Bhd.Nirvana Care Sdn. Bhd. 3. a) 7.5 b) c) d) e) II-39

260 20. Lestari Memorial Park Jalan Kuta Tandingan, Desa Margakaya, Kecamatan Telukjambe, Kabupaten Karawang, Jakarta Indonesia 321,201 2,337 Lestari Memorial park 8,390,000 51% 4,280,000 Bupati Karawang 591.4/KEP.043-HUK/ PT Alam Hijau Lestari51% 2. Kepala Kantor Pertanahan Kabupaten Karawang (HP)0003PT Alam Hijau LestariJalan Kuta Tandingan, District Teluk Jambe Barat, Sub District Margakaya, Kabupaten Karawang, Jawa Barat (Surat Ukur)00041/MARGAKAYA/ a. b. 4. a) Lestari Memorial ParkJalan Kuta Tandingan, District Teluk Jambe Barat, Sub District Margakaya, Kabupaten Karawang, Jawa BaratJalan Tol Jakarta-Cikampek (Karawang Barat Tol Gate) 6 b) c) d) e) II-40

261 21. Village of Bingkawan, District of Sibolangit, Regency of Deli Serdang, Province of North Sumatera, Indonesia ,577 17,920,000 70% 12,544, PT Nirvana Memorial Nusantara70% 2. 63PT Nirvana Memorial NusantaraVillage of Bingkawan, District of Sibolangit, Regency of Deli Serdang, Province of North Sumatera, Indonesia 3. a. b. II-41

262 22 No , Block D, Komplek Ruko Niaga Roxy Mas, District Gambir, Sub District Cideng, Jakarta Pusat, Indonesia ,000 51% 357, PT Alam Hijau Lestari51% 2. PT Alam Hijau Lestari 3. a) Jalan Kyai Tapa350 b) c) d) e) II-42

263 23 Unit No , 12th Floor, Hayam Wuruk Plaza Tower, Jalan Hayam Wuruk No. 108, District Taman Sari, Sub District Maphar, Jakarta Barat, Indonesia ,000 51% 157, PT Alam Hijau Lestari51% 2. PT Alam Hijau Lestari 3. a) Jalan Hayam WurukKota Beos3 Monas3 b) c) d) e) II-43

264 24 Unit No.3-5, 2nd Floor, Tower Hijau D, Emerald Hill Apartment, Tower, Jalan Interchange Galuhmas, District Teluk Jambe Timur, Sub District Puser Jaya, Kabupaten Karawang, Jawa Barat, Indonesia ,000 51% 9, PT Alam Hijau Lestari51% 2. PT Alam Hijau Lestari 3. a) Jalan Interchange GaluhmasJalan Arteri Galuhmas 400Mal Karawang2 b) c) d) e) II-44

265 25. Keluarahan Jambe, Kecamatan Tigaraksa Kabupaten Tangerang, Provinsi Banten, Jawa Barat, Indonesia 499, PT Alam Hijau Lestari51% 2. PT Alam Hijau Lestari499, II-45

266 26. Nirvana Memorial Garden, Singapore 950 Old Choa Chu Kang Road, Singapore 10,000 11, II-46 Nirvana Memorial Garden Pte Ltd 59,520, % 59,520, Mount Prajna LtdNirvana Memorial Garden Pte LtdNirvana Memorial Garden Pte Ltd RI/ Lot 1225T Mukim 12 10,000Mount Prajna Ltd 3. ES R ,150.08Mount Prajna Ltd IB/995706GNirvana Memorial Garden Pte Ltd ,605,271 43, ,000

267 8. 47,000, T Mukim a) Nirvana Memorial Garden, Singapore Chinese Cemetery Path 2Chinese Cemetery Path 38 b) Nirvana Memorial Garden Pte Ltd Mount Prajna Ltd46,950,000 IB/995706G c) d) e) II-47

268 27. Sai Ban Khaophai, Ban Noen Nueng, Ban Nongpaknam Road, Nong-Irun Subdistrict, Banbueng District, Chonburi Province, Thailand. 389,260 6,100, % 4,200, Nirvana Memorial Park Co LtdNirvana Memorial Park Co68.8% Nirvana Memorial Park Co LtdSai Ban Khaophai, Ban Noen Nueng, Ban Nongpaknam Road, Nong-Irun Subdistrict, Banbueng District, Chonburi Province a. b. 4. a) Nirvana Memorial Park, BanbuengSai Ban Khaophai, Ban Noen Nueng, Ban Nongpaknam Road, Nong-Irun Subdistrict, Banbueng District, Chonburi Province b) c) d) e) II-48

269 28. Dong Nai Memorial Green Hill Quang Trung Commune, Thong Nhat District, Dong Nai Province, Vietnam , Nirvana Memorial Park Co., LimitedNirvana Memorial Park Vietnam70% 2. Nirvana Memorial Park Vietnam 369, ,134, a. Nirvana Memorial Park b. Nirvana Memorial Parkthe People s Committee of Thong Nhat District 40 c. Nirvana Memorial Park d. Nirvana Memorial ParkNirvana Memorial Park Dong Nai DONRE e. Nirvana Memorial Park f %394d II-49

270 1. EQUITYCO Equityco Equityco EquitycoEquityco Equityco EquitycoI 12(a)Equityco 2. CVC Capital Partners Asia IV Limited 3. (a) 40,000,0004,000,000,000 (b) 26,993,0182,699,301,830 (c) 364,830 III-1

271 (d) (e) (i)(i)23,131,03420,702, ,833,379(ii) 709, ,270(iii) 44,542,649 (f) (b)(e) 4. BIDCO (a)6 (b)(c) BidcoBidco Bidco2BidcoBidco Securities Services (Holdings) Sdn. Bhd. Bidco 1.00BidcoBidco III-2

272 1 Mourant Ozannes Corporate Services (Cayman) Limited1 Equityco BidcoBidco XV XV (1) 1,152,347, % (2) 584,071, % (3) 20,703, % (1) RightitanRightitan99.90% Rightitan1,152,347,563 (2) 584,071,435OrchidOrchidLAM Lai Ming 584,071,435 (3) 20,703,345Ryian S Ltd1,000Ryian S Ltd 20,702,345Ryian S Ltd 1,000 III-3

273 13 RightitanRyian S Ltd RightitanOrchid AIF 1,152,347, % III-4

274 XV23 Rightitan Sdn. Bhd. (1) 1,152,347, % OA-Nirvana Investment (2) 584,071, % Limited OA-NV Investment Limited (2) 584,071, % Orchid Asia V, L.P. (2) 584,071, % OAV Holdings, L.P. (2) 584,071, % Orchid Asia V GP, Limited (2) 584,071, % Orchid Asia V Group (2) 584,071, % Management, Limited Orchid Asia V Group, Limited (2) 584,071, % AREO Holdings Limited (2) 584,071, % LAM Lai Ming (2) 584,071, % Transpacific Ventures Limited (3) 287,677, % Neverland Global Limited (3) 287,677, % AIF Capital Asia IV, L.P. (3) 287,677, % AIF Capital Asia IV GP (3) 287,677, % Limited (1) RightitanRightitan99.90% Rightitan1,152,347,563Rightitan (2) 584,071,435OrchidOrchidOA-NV Investment LimitedOA-NV Investment Limited Orchid Asia V, L.P.Orchid Asia V, L.P.OAV Holdings, L.P.OAV Holdings, L.P.Orchid Asia V GP, LimitedOrchid Asia V GP, LimitedOrchid Asia V Group Management, LimitedOrchid Asia V Group Management, LimitedOrchid Asia V Group Limited Orchid Asia V Group LimitedAREO Holdings LimitedAREO Holdings III-5

275 LimitedLAM Lai MingOA-NV Investment Limited Orchid Asia V, L.P.OAV Holdings, L.P.Orchid Asia V GP, LimitedOrchid Asia V Group Management, LimitedOrchid Asia V Group, LimitedAREO Holdings LimitedLAM Lai Ming OrchidOA-NV Investment LimitedOrchid Asia V, L.POAV Holdings, L.POrchid Asia V GP, LimitedOrchid Asia V Group Management, LimitedOrchid Asia V Group, LimitedAREO Holdings Limited (3) AIFNeverland Global LimitedAIF Capital Asia IV, L.P.Neverland Global Limited 63.64%AIF Capital Asia IV, L.P.AIF Capital Asia IV GP LimitedNeverland Global LimitedAIF Capital Asia IV, L.P.AIF Capital Asia IV GP LimitedAIF Barnes II, William WesleyAIFNeverland Global Limited 2. XV (a) (b) (2) (c) (1)(2)(3)(4) 228 (d) (e) III-6

276 7. 50,000 5,000, ,000, ,000,000 9,800,000, ,000, ,000, ,800,000, ,000, ,000, (a) (b) (a) (b) III-7

277 (a) (b) 12% III-8

278 (a) (b) (c) (d) (e) (f) (a) (A) (B)(C) (b) (A) (B) (c) (d) (e) (f) (g) (A) (B) III-9

279 (h) (i) (j) EBITDA4.5 (k) 50,000,000 (l) 30% III-10

280 Equityco (a) 16%(b) 8. BIDCO Bidco EquitycoBidcoEquityco BidcoBidco Bidco Bidco Bidco % % Equityco (a) Bidco Bidco III-11

281 (b) (2) BidcoBidco (c) (1)(2)(3)(4) BidcoBidco 228Bidco Bidco (d) BidcoBidco (e) Bidco Bidco Bidco 9. Ryian S Ltd.... 1, ,525 (a) Bidco Equityco (b) (c) (2) III-12

282 (d) (1)(2)(3) (4) 228 (e) (f) 10. BidcoBidco (a) OA-NV Investment LimitedOA-NV InvestmentOrchidRightitanDermot Limited Dermot DermotRightitanOA-NV Investment (b) Neverland Global LimitedNeverlandAIFRightitanDermot III-13

283 DermotRightitanNeverland (c) OrchidAIFRightitan RightitanOrchidAIF (d) DSI Land Company LtdPuritrans Sdn.Bhd. (r) (e) Nirvana China Sdn. Bhd. (l) (f) Well Global Investments (Singapore) Pte LimitedWell Global Eagle Heritage LimitedEagle Heritage Eagle HeritageWell Global Nirvana Memorial Garden Pte. Ltd.NMGPL30% 30,888,000Eagle Heritage 30%NVSPLNMGPLNirvana Singapore Pte. Ltd.NVSPL (g) (h) ViewFinder L.P.ViewFinderUBS AG Hong Kong BranchDBS Asia Capital LimitedUBS Securities Hong Kong Limited ViewFinder3,000 (i) (j) UBS AG Hong Kong BranchDBS Asia Capital LimitedUBS Securities Hong Kong Limited 3,000 UBS AG Hong Kong BranchDBS Asia Capital LimitedCIMB Securities Limited UBS AG Hong III-14

284 Kong BranchDBS Asia Capital LimitedCIMB Securities Limited 2.5% (k) UBS AG Hong Kong BranchDBS Asia Capital LimitedCIMB Securities Limited UBS AG Hong Kong BranchDBS Asia Capital LimitedCIMB Securities Limited 2.5% (l) (m) (l) 3,500,000 (l) 15,000,000 (n) Nirvana Memorial Park Sdn. Bhd.NMPWFS Memorial Tomb Management Sdn. Bhd.WFSWong Chen Hoong Wang Siew Yuen1,500 (i)wfs (ii)wfs (o) Nirvana Memorial Park (Klang) Sdn. BhdNMPKLG NMPKSB NMPKSB (u) III-15

285 (p) Nirvana Memorial Park (Templer) Sdn. Bhd.NMPTSB NMPTSB 700 NMPTSB3020 NMPTSB (q) Nirvana Memorial Park Co.,Ltd.Nirvana Memorial Garden Co., LimitedNMG ThailandNirvana Thailand Sdn. Bhd.Vilailux Development Company Limited NMG Thailand1,884.2 Nirvana Memorial Park Co. Ltd 40% (r) Puritrans Sdn. Bhd. Dawn s International Land Company Limited Puritrans Sdn. Bhd.441 Nirvana Memorial Park Company Limited 70% (s) Essential Scope Sdn. Bhd.ESSBPT Nirvana Memorial NusantaraPT NusantaraPT Bentara Bumi MorawaPT Nusantara ESSB175 PT Nusantara70.0% (t) NMPKLG NMPKLGEverest Fairway Sdn. Bhd.100% 150 (u) NMPKLG(o) (v) NMPTSB(o) NMPTSB (w) Mount Prajna Ltd. Mount Prajna Ltd.4, %No. 950, Old Choa Chu III-16

286 Kang Road, SingaporeNirvana Memorial Garden Singapore (x) Bidco Bidco Bidco (a) (b) (c) (d) Bidco (e) Equityco2,193,970, (f) Bidco3,410,000, (a)(b)(c) III-17

287 15. (a) BARNES II, William Wesley (b) (c) 4th Floor, Harbour Place, 103 South Church Street, George Town, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands (d) 136 (e) Harneys Services (Cayman) Limited4th Floor, Harbour Place, 103 South Church Street, George Town, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands (f) (g) BidcoAugustin Marie Jerome DelormeTan Ting LuenCheng Chia PingTan Hor Seng (h) BidcoLevel 7, Menara Milenium Jalan Damanlela, Pusat Bandar Damansara, Damansara Heights, 50490, Kuala Lumpur, Malaysia (i) (j) Edward M. FletcherStephen Anthony Rae McGrathMarc George Ledingham Rachman 94 Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman Islands III-18

288 (k) (l) BidcoCVC (m) CVC Capital Partners Asia IV LimitedCVC Capital Partners Asia IV LimitedCarl John HansenMarc George Ledingham Rachman William Brian Scholfield (n) 1833 (o) 828 (p) 2920 (q) (r) (s) (t) (u) (v) (w) 228 (x) (1)(2)(3)(4) 228 III-19

289 (y) (a)6 (b)12(c) 12 (z) 6971 (aa) www.nirvana-asia-ltd.com (a) (b) (c) (d) 1235 (e) 3637 (f) 3863 (g) (h) (i) 14. III-20

290 (j) 12. (k) BidcoCIMB Investment Bank Berhad (l) BidcoCIMB Investment Bank Berhad (m) BidcoCIMB Investment Bank Berhad (n) BidcoCIMB Investment Bank Berhad (o) 6. (p) III-21

291 (a) (b) (a) (b) (a) (b) IV-1

292 12% (a) (b) (c) (d) (e) (f) (a) (A) (B)(C) (b) (A) (B) IV-2

293 (c) (d) (e) (f) (g) (A) (B) (h) (i) (j) EBITDA 4.5 (k) 50,000,000 (l) 30% IV-3

294 Equityco (a) 16%(b) IV-4

295 ASIA MEMORIAL GROUP LIMITED 86 Asia Memorial Group Limited (i)3.00 (ii) I30 V-1

296 (i) (ii) i. ii. iii. iv. V-2

297 v. vi. vii viii. 0 30% 0 30% 0 30%(i) (ii) ix. 30% (a) (b)(c) V-3

298 (a) (b) + (c) Equityco 30% (a) (b) + (c) (d) (a)(b)(c)(d) (a) (b) (c) (d) (a) ,410(b) (i) 201 (ii) 1,302 (c)(d) V-4

299 30% (i) (a) 8, , (b) 3,410 (c) 201 (d) 4, ,383 7,749, ,002, % (ii) (a) 8, , (b) 3,410 (c) 1,302 (d) 6, ,801 V-5

300 9,398, ,272, % (i) (ii) V-6

301 Solaris Avenue Camana Bay P.O. Box 1348 Grand Cayman KY Cayman Islands Asia Memorial Group Limited Sanjeev Malkani V-7

302 FSD RMJ (A) AIF Transpacific Ventures Limited Bidco North Memorial Sdn. Bhd (3) VI-1

303 AIF Rightitan Asia Memorial Holdings Limited Solaris Avenue, Camana Bay, P.O. Box 1348, Grand Cayman KY1-1108, Cayman Islands VI-2

304 Orchid OA-Nirvana Investment Limited Bidco Rightitan Rightitan Sdn. Bhd. Level 3A, Wisma Nirvana, No. 1, Jalan 1/116A, Off Jalan Sungai Besi, Kuala Lumpur, Wilayah Persekutuan, Malaysia 0.01 VI-3

305 (B) (C) 40,000,0004,000,000, (D) Bidco (E) Bidco Bidco (F) 42.69%Bidco 42.69% (G) Bidco (H) Bidco 1,152,347,563109, Bidco 1. (a) (b) Bidco VI-4

306 (c) 1(a) 1(b)Bidco 2. AIF RightitanOrchid 3. (a) AIF (b) (c) VI-5

307 4. (a) (5)Bidco (b) (7)2 (c) 18317M (d) (e) 4 (f) 4 2 (g) VI-6

308 (h) 4(g) (i) (3) (a)(b) VI-7

309 FSD 122 RMJ M VII-1

310 183 17M 4th Floor, Harbour Place 103 South Church Street George Town, P.O. Box Grand Cayman KY Cayman Islands 1 36 Barnes II, William Wesley VII-2

311 (a) (b) 2. (a) 1(a) Bidco 0.01 VIII-1

312 (b) 1(a) 2(a) Bidco (c) (d) th Floor, Harbour Place 103 South Church Street George Town, P.O. Box Grand Cayman KY Cayman Islands 1 36 VIII-2

313 (a) (b) (c) (d) (e) M (f) Barnes II, William Wesley (g) (h) VIII-3

314 ASIA MEMORIAL GROUP LIMITED Asia Memorial Group Limited Equityco IX-1

315 (7) (a) (b) IX-2

316 IX-3

317 13 CVC Capital Partners Asia IV Limited ASIA MEMORIAL GROUP LIMITED Edward M. Fletcher IX-4