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1 KINGWELL GROUP LIMITED B1B M 48

2 i

3 1195 1

4 571 2

5 (i) (ii)6 %

6 KINGWELL GROUP LIMITED 1195 Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY Cayman Islands ,000,00010,800,000 4

7 (i)(ii) (iii)(iv)(v) (vi) 50%50% 10 5

8 9,000,00010,800,000 (a) (b) 6,000,0007,200, % 5 3,000,0003,600, % 5 (i) 9.1(ii) (iii) (iv) 11 (a) (b) 6

9 (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (c) (h) 7

10 (i) (ii)6 8

11 24 1,808,000 4,200,000 2,093,000 (322,000) 850, ,000 (322,000) 688, , ,000805, ,000 2,621,0001,135,000 1,365,000 1,615,000 9

12 347,

13 ISO (i) (ii)(iii) (a)(b) (c)(d) 245,100, ,400,000 35,400,00038,800, ,700,000 11

14 688,000647, % 100%14.06(3) 14 70B1B M 12

15 13

16 1. ( (i) ( (ii) ( (iii) ( (iv) ( 3,169,000 14

17 (i)51% (ii)35%3 70% 15

18 24 16

19

20

21

22 10 20

23 I. 21

24 ,808 4,200 1,064 2,093 (575) (1,997) (3,339) (974) (1,192) (125) (189) (36) (133) (74) (27) (40) 6 (160) (322) (162) (221) (160) (322)

25 ,735 2, ,381 1,186 1, ,907 3,504 4, ,015 1,670 1, ,431 1,519 1, ,446 3,351 3,363 (212) (539) (208) (530) (208) (530) (208) (530)

26 16 (48) (48) (160) (160) (208) (208) (322) (322) (530) (530) (530) (530) (466) (466) 24

27 (160) (322) (1) (2) (1) (1) (160) (320) (164) (1,571) 164 (886) (18) (156) (221) (200) 175 (1) (112) (55) 276 1, (425) (154) (197) (509) (52) (4) (7) (3) (7) (195) (508) (51) ,381 1,381 1, ,381 1, ,135 25

28 II

29 ,

30 2.3 28

31 (a) (i) (ii) (iii) (b) (i) (ii) (iii) (iv) (v) (vi) (a) (vii) (a)(i) (viii) 29

32 30

33 (a) (b) 31

34

35 33

36 34

37 35

38 20% 3. 36

39 % 450 1,543 3, ,396 37

40 ,808 4,200 1,064 2, ,997 3, , ,178 2, ,466 2,

41 ,000, %

42 (160) (322) (40) (81) (89) (26) ,735 2, ,735 2,621 40

43 ,719 1, ,735 2, ,719 1, ,735 2,621 41

44 ,381 1,186 1,135 42

45 ,054 1, ,015 1,670 1, ,431 1,519 1,365 43

46 ,

47 18. (a) 12 (b) ,735 2, ,381 1,186 1, ,843 3,471 4,162 45

48 ,054 1,

49 93%94% 96% 11 47

50 , ,

51 557 1,015 1,670 1,615 (415) (1,381) (1,186) (1,135) 142 (366) (208) (530) (66) (896) 642 1,285 75% 37% 23. 9,000,

52 ,200,0001,808, % 450,

53 1,064,0002,093,000 3,339,000 1,997,00067% 575, ,0001,192, ,000189, ,00090,000901,000 8%43% 51

54 63,0001, ,000 1,000 1,0006,000 74,000133,00044% 36, ,000 27,00040, , ,000160, ,

55 625,0001,916,000 3,509,0004,168, ,000 2,446,0003,351,0003,363, ,000 1,381,0001,186,0001,135,000 75%37% ,0001,466,0002,419, ,000 53

56 54

57 A. 55

58 2(a) 2(b) 1 1 1, ,414 1,414 5,964 5,964 5,964 75,779 75,779 75,779 50,531 50,531 50,531 9,000 (9,000) 8,195 8,195 5,190 5,190 5, , ,878 9,000 (805) 147,073 63,260 63,260 63, ,621 2,691 2, ,050 1,135 43,185 (9,000) 34, ,180 4, ,344 (9,000) 101,344 1,677 1,677 1,677 18,062 1,615 19,677 19,677 1,365 1,365 1,365 6, ,600 6,600 25,956 3,363 29,319 29,319 80, ,025 (9,000) 72, , ,903 (805) 219, ,845 8,845 8,845 9,431 9,431 9, , ,472 (805) 209, , , ,856 2,252 2,252 2,252 (89,332) 805 (88,527) (805) (89,332) 165, ,581 (805) 165,776 43,891 43,891 43, , ,472 (805) 209,667 56

59 (i) (ii) (a) 9,000 (b) 805 (b) 8,195 (a) 9,000,000 57

60 (b) 805,000 8,195,

61 B A A12 59

62 (7)

63 61

64 (a) (b) (c) 4.29(1) 62

65 1. 2. XV(a) XV78 (b) 352(c) 384,198, ,198, ,000,000 13,000, (1) 384,198,376 72% (2) 13,000,000 63

66 XV (a)xv78 (b)352 (c) 3. XV2 3 10%

67

68 11. (a) (b) (c) (d) Royal Bank of Canada Trust Company (Cayman) Limited, 4th Floor, Royal Bank House, 24 Shedden Road, George Town, KY1-1111, Cayman Islands SMP Partners (Cayman) Limited The Royal Bank House3rd Floor, 24 Shedden Road, P.O. Box 1586, Grand Cayman, KY1-1110, Cayman Islands M (a) (b) (c) (d) 66

69 (e) (f) (g) (h) 67

70 KINGWELL GROUP LIMITED B1B A (a) (b) B 68

71 Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY Cayman Islands M

2016 2 3 6 14 15 21 31 33 35 36 37 39 103 104 1 2016 * * * * 168 200 14 1407 http://arttextile.etnet.com.hk Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY1 1111 Cayman Islands Royal Bank of

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