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2

3 (FCCA, FCPA) XI HSBC Bank Bermuda Limited Bank of Bermuda Building 6 Front Street Hamilton HM 11 Bermuda Clarendon House 2 Church Street Hamilton HM 11 Bermuda (FCCA, FCPA) kelvin-finc-hk@jiwa.com.hk 2

4 636,482, ,089, % 280,409, ,204, % 96,846,000 73,707, % 64,582,000 51,522, % % % 636,482, %64,582, % GMP 3

5

6 5

7 67.6% 28.6% 3.8% 5,428, ,281, % 69,110, % 9.9% 5 197,966, % 1. 30% % % 6

8 5. 80% 163,494,0003.3% 29,267, % 122,358, % 5,787,00015,028, ,882, ,131,000 3,897, ,993,000 5,428,000 GMP FDA GMP 7

9 34,803,00042,420, % 59.6% 5.4% 33.3% 0.2% 287,316,000224,439, ,806, ,692,000 83,813,000 47,086,000 22,907, ,316,000 51,724, ,807,000 21,005,000 18% 23%130,899, ,871, ,786,000651,503,000 8

10 4,732 2,972 2,648 7,192 7,380 10, ,316, ,028, ,838, ,295,000 9

11 ,582,000 51,522, ,064 10

12 87(1) 11

13 352 97,878, ,752, ,000,000 1,053,630, % , ,000, ,552, % 40,752, ,878,000 75,000,000 1,053,630, % ,000,000 MINGS Development Holdings Limited 40,752, ,000,000 LAUs Holding Co. Ltd. 97,878, LAUs Holding Co. Ltd. 5. WHYS Holding Co. Ltd. 6. MINGS Development Holdings Limited

14 ,500,000 10% 10% 10% 15,000,000 15,000, ,000,000 5,000, ,000,000 5,000,000 15,000,

15 XV336 LAUs Holdings Co. Ltd. 840,000, WHYS Holding Co. Ltd. 105,000, A 14A (1) (i) : : : 1 21 A1C : : 1,176,00098,000 : 14

16 (ii) : : : : 9 22 A : : 696,00058,000 : (iii) : : : : : : 780,000 65,000 : (a) 2,534,000 (b) 2,652,000 (c) 1,105,000 15

17 (2) 70% 9,800,000 (a) (b) (c) 8,289,000 4,349,

18 20% 45% 21% 45% 5% % 17

19

20 : 4/4 4/4 4/4 4/4 4/4 4/4 19

21 20

22 1/1 1/1 1/1 15 1/1 1/1 1/

23 2/2 2/2 2/

24

25 GMP

26

27 Grant Thornton International Ltd

28

29 5 636, ,089 (356,073) (263,885) 280, , ,380 7,854 (128,443) (78,079) (65,329) (59,720) (1,171) (4,552) 96,846 73,707 8 (3,811) (4,545) 20 (101) (143) 9 92,934 69, (11,348) (5,682) 81,586 63, , ,614 81,592 70, ,582 51,522 17,004 11,815 81,586 63,337 64,588 57,622 17,004 13,329 81,592 70,

30 16 237, , ,618 29, ,149 9, ,738 19, ,066 9, ,720 5, ,955 15, ,737 3, , , ,871 71, , , , ,765 46, ,983 13, , ,803 42, , , ,086 36, ,344 76, ,744 17,610 5,277 3, , , , , , , , , ,022 6,421 89, , , ,458 29

31 31 16,100 16, , , , ,481 75,981 58, , ,458 30

32 19 82,380 82, ,540 86,650 6, ,706 93, , ,080 97,703 91, , , ,100 16, , , , ,420 31

33 92,934 69,019 (289) (259) 4,618 5,722 14,559 13,010 1, ,199 (2,293) (a) (5,650) (2,641) 1, (705) ,952 88,997 (37,381) 4,527 (21,593) (635) (22,648) (13,891) (3,439) 6,107 42,965 (31,153) (3,866) (18,237) 60,990 35,715 (3,278) (4,765) (8,965) (4,396) 1,984 3,448 50,731 30,002 (12,638) (4,872) 9,091 38(b) 6,194 (20,269) (11,526) (1,087) (5,817) (7,000) 37 (7,349) 6,400 (6,400) (18,214) (36,511) 32

34 36, ,854 (57,440) (61,464) 31 1,500 (4,618) (5,722) (16,050) (16,050) (39,986) 26,618 (7,469) 20,109 (148) 1,537 42,420 20,774 34,803 42,420 33

35 32(v) 32(i)) 32(ii) 32(ii)) 32(iii)) 32(iv)) 16,050 54,132 2,000 4, ,772 (320) 2, , , ,941 45, , (16,050) (16,050) (16,050) ,285 1,285 1,285 1,285 (16,050) (14,765) (14,765) 51,522 51,522 11,815 63,337 6,100 6,100 1,514 7,614 6,100 51,522 57,622 13,329 70,951 (1,317) (1,317) (1,317) 12 16,050 (16,050) 3,103 (3,103) 16,050 54,132 2,000 7, ,872 (320) 2,830 1,800 16, , ,481 58, ,458 16,050 54,132 2,000 7, ,872 (320) 2,830 1,800 16, , ,481 58, , (16,050) (16,050) (16,050) ,965 (515) 1,500 1, ,965 (515) (16,050) (14,550) (14,550) 64,582 64,582 17,004 81, ,582 64,588 17,004 81, ,930 (20,930) 4,837 (4,837) 16,100 56,097 2,000 12, ,878 (320) 2,830 1,285 20, , ,519 75, ,500 34

36 1. Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda

37 )

38 % 50% 37

39

40

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

42 (i) 41

43 (i)

44

45 (i) (ii)

46

47

48

49

50 (a) (b) (a) (b) (i) (ii) 2.24 (i) (ii) (iii) (iv) 49

51 (i) (ii) (iii) (iv) (v) (i) (vi) 50

52

53

54 (i)

55 4. (ii) (iii) (iv) (v) 54

56 4. (i) (ii) 3,737,000 3,930,

57 6. 328, , ,956 82, , ,131 2,532 1, , ,089 68,169 42,727 41,538 75, , , , , , , , ,131 2,607 1, , ,787 69,110 48,093 29,267 31,786 3,897 5,178 (5,428) (9,993) 96,846 75, ,693 9, , ,606 1,845 14,559 13, , , (7,943) 44 (7,710) 54 (126) (579) (705) 126 1, , , , ,205 91, , , , , , ,247 9,583 11, ,465 36,446 16,001 10,218 45,324 58, , ,770 61,462 56,590 46,860 45,456 18,009 37, , ,624 56

58 6. 746, ,787 (109,782) (118,698) 636, ,089 96,846 75,064 (72) (1,285) (101) (143) (3,811) (4,545) 92,934 69, , ,247 3,737 3,930 24,487 24,487 19,738 19, , , , ,624 6,022 6, , ,045 57

59 6. 26,810 26, , , , ,774 10% 31%34% 54%45% ,659 2,293 5,650 2,641 (i) 1, , ,380 7,854 (i) 58

60 8. 4,618 5, (807) (1,177) 3,811 4, %4.75% 9. (i) 350, , (705) 1, ,559 13, , ,662 3,007 (ii) 3,397 2,478 (i) 13,494,000 10,413,000 (ii) %16.5% 33% 25% 25%25% 59

61 10. 15%15% 3,178 2,667 (694) 2,484 2,667 11,054 7,028 (1,984) (3,448) 9,070 3, (206) (565) 11,348 5,682 92,934 69,019 12,145 7,790 1, (989) (390) 996 2,644 (627) (765) (35) (128) (1,984) (3,448) 644 (791) (694) 11,348 5,682 60

62 11. 64,582,000 51,522,00021,213,000 17,593, (a) ,930 16,050 (b) ,050 16, (a) 64,582,000 51,522,000 1,606,954,0001,605,000,000 (b) 64,582,000 1,612,551,000 1,606,954,000 5,597,000 61

63 14. 41,942 28, ,872 1, ,285 4,426 3,477 48,870 36, (a) (iii) 2,428 2,428 1, , , ,866 2,143 2,143 1,412 1, , ,886 1, ,463 62

64 15. (a) (i) (ii) (iii) 15,000,000 1,285, (b) 1,601 1, ,740 2,182 1,000,

65 ,273 3,372 79,553 12, ,093 (15,122) (2,470) (18,576) (7,050) (43,218) 101, ,977 5, , , ,977 5, , ,139 1,465 4,872 28, ,740 (54) (54) (6,677) (318) (4,165) (1,850) (13,010) 19,062 23,076 3,391 45,529 3, , , , ,817 10, , ,339 3, ,077 19, ,671 (24,147) (2,852) (23,260) (9,783) (60,042) 146, ,817 10, , , ,817 10, ,629 8,289 1,474 2, ,638 (6,681) (154) (164) (32) (7,031) (8,028) (193) (4,555) (1,783) (14,559) 4, , ,772 1,744 86,950 9, , ,376 4, ,019 20, ,150 (31,604) (2,450) (27,069) (11,280) (72,403) 139,772 1,744 86,950 9, ,747 99,932, ,901,

66 17. 4,287 4,322 30,388 25,672 34,675 29,994 (1,057) (935) 33,618 29,059 5,680,000 4,942,000 11,330,000 9,857,000 28,906,000 29,994, ,994 23,461 6,633 11,330 (5,680) (969) (760) ,675 29,994 65

67 18. 9,950 42,810 20,269 11,526 (5,070) (45,529) 1,143 25,149 9,950 GMP 807,000 1,177, (a) 82,380 82,380 Jiwa Development Co. Ltd. JDL 100, %* 1,000 1, % 1,000 1, % 200 1, % 132,334,000 70% 66

68 19. (a) Jiwa Rintech Holdings Limited % 58,000, % 100, % 1,000 1, % 2,100, % 530, ,000 60% Rise Hill Development Limited Rise Hill 1, % Base Affirm International Limited Base Affirm 1, % * (b) 67

69 20. 19,839 12,982 7,000 (101) (143) 19,738 19,839 Leader Forever Limited 1,000 40% 1 Vital Element Investments Limited 1,000 25% 1 71,318 66,001 7,061 1,

70 21. 9, , , , ,066 9,066 9,066 9,066 9,066 9,066 (i)(ii) 15% 13% 69

71 , (1,199) 5,231 9,783 (4,552) 5,231 5,231 1,087 (598) 5,720 10,870 (5,150) 5, ,268 29,140 6,148 8,825 61,455 33, ,871 71, ,000 70

72 , ,037 6,171 6, , , ,704 84,715 31,421 47,051 12,234 4, , ,766 71

73 , ,795 16,867 10,126 2,222 10,845 19,089 20, , , ,270, ,795, ,591 70,082 54,239 14,082 5,242 84,720 62,072 (7,955) (15,291) 76,765 46,781 Jiwa Development LimitedJDL JDL 70%27,000,000 24,487,000 7,955,000 72

74 25. 24,487, ,803 48,820 (6,400) 34,803 42, ,735,000 32,657, , ,028 30,583 5, , , ,316, ,028,000 99,932, ,901,000 28,906,000 29,994,000 6,400,000 73

75 ,899, ,078,000 47,086 36,343 37,372 32,224 46,441 83, , ,871 (47,086) (36,343) 83, ,

76 ,912 62,048 3,212 1,076 1,313 1,893 96,437 65,017 22,907 11, ,344 76, ,843 13,971 1,901 3,639 13,744 17,610 75

77 30. 3,469 3,469 (6,620) (6,620) 199 (109) (6,421) 3, (2,491) 399 (109) (84) 206 (6,022) 3, (2,285) 3,737 3,930 (6,022) (6,421) (2,285) (2,491) 20,692,000 16,785, , ,000 20,275,000 16,317,000 76

78 ,000,000, ,000 10,000,000, , ,605,000,000 16,050 1,605,000,000 16,050 5,000, ,610,000,000 16,100 1,605,000,000 16, ,000,000 50,000 1,500, (i) 54 (ii) 77

79 32. (iii) 5% (iv) 3,000,000 (v) 54,132 82, , ,542 12(b) (16,050) (16,050) 33 1,285 1,285 17,593 17,593 54,132 82,180 1,800 19, ,370 12(b) (16,050) (16,050) 33 1,965 (515) 1,450 21,213 21,213 56,097 82,180 1,285 24, ,983 78

80 32. 12(a) 20,930 16,050 3,491 3,208 24,421 19, % 1 160,500,000 10% 10% 10% ,285, ,000,00020,000, %1.25% 79

81 33. 15,000,000 15,000, ,000,000 (5,000,000) ,000,000 (5,000,000) 15,000,000 15,000,000 15,000, ,000,000 5,000, ,000,000 15,000,000 20,000,000 80

82 33. 20,000, ,000, ,000, (5,000,000) ,000, ,000, ,285, % % 4.36%

83 34. (a) 1,421 2, ,118 1,502 3,985 (b) 4,732 2,972 2,648 7,192 7,380 10,164 82

84 35. (a) (i) 9,412 9,320 (ii) (iii) 1,956 1,888 (iv) 9,659 (i) (ii) (iii) (iv) JDL 100% 9,659, (b) 16,983 13,544 4,945,000 1,310,

85 35. (b) 4,945 1,310 (c) 3,875 2, ,872 1,804 1, ,898 7, , ,352 84

86 37. 93%9,659, ,131,000 3,728, ,968,00064,897,000 9,659 (1,605) 21 8,054 85

87 37. 8,316 29,740 1,576 6,633 18,932 18,932 33,658 33, ,310 2,310 (10,345) (10,345) (52,527) (52,527) (20,400) (20,400) (6,620) (82) 1,605 9,659 (2,310) 7,349 86

88 38. (a) 5,680,000 4,942,000 11,330,000 9,857, (b) 27,000,000 30,681,000 2,641,000 6,194,000 2,884,000365,000 24,487,

89 39. (a) 157, ,766 70,638 56,830 16,983 13,544 97,540 86,650 6,400 6,400 34,803 42, , ,960 97,706 93, , , ,344 76,379 2,077 13,744 17, , , ,080 88

90 39. (b) (i) (ii) 5,501 9,866 58, ,587 24,487 5,727 24,487 3,297 1,840 1,863 11,588 2,555 4,528 (81,994) (110,137) (3,082) (25,111) (5,758) (16,547) (318) 31,828 (73,665) 50,721 24,487 (112,879) 42,865 (iii) 3% 2% 3% 2% 89

91 39. (b) (iii) (797) (858) (613) (703) 3% 2% (c) (i)

92 39. (c) (ii) +/-1%+/-1% +1% (236) (236) +1% (233) (233) -1% % % (680) (680) +1% (905) (905) -1% % (d) (i) 91

93 39. (d) (i) 157, ,766 70,638 56,830 16,983 13,544 97,540 86,650 6,400 6,400 34,803 42, , ,960 97,706 93,120 (ii) ,487,000 (e) 92

94 39. (e) 50,328 40,251 48, , , ,344 13,744 13,744 13, ,672 40,251 48, ,563 97,540 97, ,543 97, , ,804 93

95 39. (e) 43,173 97,177 33, ,776 76,379 76,379 17,610 17,610 17, ,552 97,177 33, ,765 2,077 2, ,080 2, , ,352 (f) 94

96 40. 47,086 36,343 83, , , ,871 (34,803) (42,420) 96, , , ,458 21% 28% 41. JDL Base Affirm JDL 400 Base Affirm1 95

97 170, , , , ,482 28,362 35,158 74,200 73,707 96,846 (3,757) (2,317) (4,605) (4,545) (3,811) (18) (143) (101) 24,605 32,841 69,577 69,019 92,934 (1,594) (5,786) (11,472) (5,682) (11,348) 23,011 27,055 58,105 63,337 81,586 19,459 21,060 48,255 51,522 64,582 3,552 5,995 9,850 11,815 17,004 23,011 27,055 58,105 63,337 81, , , , , ,786 (98,510) (98,795) (165,633) (256,045) (275,286) 240, , , , ,500 5,000 5,000 16,050 16,050 16, , , , , ,419 34,929 39,833 45,648 58,977 75, , , , , ,500 96

2 (AHKSA, ACCA) Conyers Dill & Pearman 151 Clarendon House 2 Church Street Hamilton HM 11 Bermuda The Bank of Bermuda Limited Ba

2 (AHKSA, ACCA) Conyers Dill & Pearman 151 Clarendon House 2 Church Street Hamilton HM 11 Bermuda The Bank of Bermuda Limited Ba Jiwa Bio-Pharm Holdings Limited * 2004 * 2 (AHKSA, ACCA) Conyers Dill & Pearman 151 Clarendon House 2 Church Street Hamilton HM 11 Bermuda 89 1 2904 2906 515 62 The Bank of Bermuda Limited Bank of Bermuda

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