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1 Cookies Quartet Holdings Limited (a) (b) (c) (d) (e) (f) (g) (h) (i) 1933 (j) (k)

2 Cookies Quartet Holdings Limited [] [][] [][][] [] [] [] [] [][][] [] [] [][] [][] 1%0.0027% 0.005% 0.01 [] [] [] C [][][][][][][] [][][][] [][][][][][][] [][][][][][ ][][][ ] ][] [][][][][][] [] [] []S []

3 [] i

4 [] ii

5 [] iii

6 [][] [][ ] [][] [][][ ] [] [][][][][]... i... iv [] [] iv

7 [] [] [] I-1... II-1... III-1... IV-1... V-1 v

8 [] [] [] Ipsos % (i) (ii)(iii) (i) (ii) ,500,00081,600,00080,700,000 1

9 4,500,000 () (i)(ii) 2

10 (i)(ii) 18,100,00014,300,000 14,700, %58.8%59.7% (i)(ii) 3

11 (i) (ii)(iii)[](iv) 4 Ipsos ,600, % % 7.1% % Ipsos % 4

12 ,499 81,628 80,674 65,570 57,385 56,102 27,725 34,188 29,919 22,390 29,472 24, % % % 94, , , , , , % % % 59, , , , , , , , , , , , , , , , , , , , , , , ,

13 % % % 41, , , , , , , , , , , , ,843 1,820 3,785 15,346 12,446 17,776 6,962 10,167 5,676 8,384 2,279 12,100 11,227 4,099 15, ,600 35,116 22,371 (16) (137) (2,149) (19,268) (33,625) (16,644) (2,684) 1,354 3,578 9,602 6,918 8,272 6,918 8,272 11,850 6

14 % 41.9% 37.1% 23.7% 36.1% 30.6% % 206.6% 114.5% 199.4% 719.0% 155.4% (a) (b) (c) (d) (e) (f) (g) (h) (i) (ii)(iii) [] ISO 22000[ ] [] 7

15 [][][][][] [][][][] [] [][][]% 350 [][][]% ISO [][][]% [][][]% [][][]% [][][]% 19,400,000 36,600,00012,900,000 3,900,000 8

16 [] [] [] CSTCST [][] [] CST[]% CST [][][][][][] [][][][] [][][][] [][][] []E.12.[] 9

17 [][][][ ][][][] [] [][] ,500, (i) (ii)

18 [] [] [ ][ ][ ] 123 A.4. [ ][ ][ ] 11

19 CST 12

20 Thrive Trade Limited Cookies Quartet BVI Cookies Quartet Group Limited CST CST Group Holdings Limited [ ][ ][ ] E. 1. [ ][ ][ ] [] [] 13

21 [] [] [] [] [] [] [] [] [] 14

22 [] [] [] [] [] [] 16 [] [] [] [] 15

23 [] [] [] [] [] [] Ipsos IPSOS LimitedIPSOS Hong Kong LimitedIpsos Ipsos Ipsos 2018[823] 16

24 [] GEM [ ] 17

25 [] [] [] [] [] [] [] [] [] [] 18

26 350 S S [] [] [] [] [ ][ ][ ] D. 1. [] [] [] [] 19

27 [] [] [] [] [] [] 1933 [] [] 20

28 358 [] [] % [ ] 21

29 ISO ISO ISO Ipsos 75 22

30 23

31 (i) (ii)(iii)[](iv)

32 (i)(ii) 70.0%70.2%66.5% 6,300,000 6,100,0007,100,0006.6%7.4%8.8% 25

33 %6% 1,100,000700, , %11.7%11.0% 26

34 9A

35 76.2%78.0%70.9% Ipsos

36 100 29

37 Ipsos 11,600,00011,200,00011,500, %13.7%14.2% Ipsos , ,0004.1% , , % Ipsos 30

38 31

39 200, ,000 10,000 32

40 ,500, ,600, ,700,000 33

41 (i)(ii) ,000,000 47,800,000 34

42 4,500,000 35

43 4 36

44 37

45 (POS) 38

46 19.1%15.8%18.2% 39

47 Ipsos %Ipsos % [] 40

48 [] [] [][] [][][][] (i)(ii) [](iii)[] 41

49 [] [][] []% 19,400,00036,600,000 12,900,000 3,900,000 [] [] 42

50 [][][] [] [] [] [ ] (i) (ii) (iii)(iv)(v) (vi) [] [] 43

51 [] [][] [] [] [] [] 3. 44

52 [][ ][][][] 45

53 [ ] [] 46

54 [ ] [] 47

55 [ ] [] 48

56 [ ] [] 49

57 [ ] [] 50

58 [ ] [] 51

59 [ ] [] 52

60 B E 11 G [ ] 53

61 [ ] [] [] [] 8 39 Capital Chambers Conyers Dill & Pearman Cricket Square Hutchins Drive PO Box 2681 Grand Cayman, KY Cayman Islands 54

62 [ ] [] [] [] [] [] Ipsos Limited [ ] [1 6 ] [] 55

63 Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY Cayman Islands (ACCA, CPA) [] 56

64 [] 1 57

65 Ipsos Ipsos[][][ ][][][] Ipsos ,000Ipsos 8816,000Ipsos Ipsos IpsosIpsos(a) Ipsos(b) (c) IpsosIpsos Ipsos Ipsos Ipsos IPSOS Ipsos 58

66 Ipsos(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (i)(ii)(iii)

67 % 0.9% 1.9% Ipsos % (i)(ii) (iii)

68 % % Ipsos ,400, ,600,0002.6% ,800, ,700, ,800, ,500,0003.4% % % % 61

69 (i)(ii) 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2, ,300 12,200 12,600 11,100 11,600 10,200 10,500 11,000 11,500 12, % 4.1% 50 Ipsos , , %11,100 13,3004.6% ,

70 ,628 1,549 1,612 1,499 1,517 1,600 1,400 1,482 1,534 1,519 1,338 1,394 1,200 1,250 1,284 1,300 1,328 1,000 1, % -1.5% 3.1% Ipsos % -1.5%3.1% % % % 63

71 Ipsos % % % % 66.6% ,700, % 64

72 (i) (ii)(iii) ISO

73 % 1 A % % 3 B % 4 C % 5 D % % % % (i)(ii) (i) (ii)(iii) Ipsos 66

74 ,500,0003.2% %4.6%

75

76 , , , , , , , % % Ipsos 69

77 ,100, ,200,0002.7%(i) (ii) % 20181,017,600, ,123,000, % , , , , , , , , , , , , , , , , , , , , % % Ipsos ,041,400, ,910,100,0001.3% ,279,500, ,982,600,0002.4% 70

78 , , , , , , , , , , , , , , , , , , % % 10, , Ipsos ,548,700,000 35,110,100,0007.2% % 71

79 132 V 50 10, , , ,000 72

80 (1) 132X II (i) (ii) (iii) (iv) (v) 31(1) 73

81 3531(1) 50, (2) 132W 4A 43 (a) (b) (c) (d) (e) (f) 3 4B51 4A4B50,000 74

82 (3) 132H 3 1 5(3) 2 50, (4) 132U ,000 (5) 132V ,000 75

83 (6) 132AF ,000 (7) 132AR4(i) (ii) (a) (b) 50,000 (8) 132BD ,000 76

84 (9) 132CM ,000 (10) 132AK4 450, (a)

85 (b) (c) (d) (e) ,000 IV 5(3)1 78

86 24 (a)(b) (c)(d) 72(i) 24(ii)(iii) 10,000 (i) (ii) 60 60H (i) 310(ii) (iii)(iv) (v) 500,000 79

87 , , ,000, %2,000, % 80

88 ,000 5 (i)(ii) (iii)(iv) 14(1) (i)(ii) 14(1)(a)400,0002(b) 20, N ,000 81

89 24 (i)(ii) 8(1)8(2)(i) (ii) 9(1)9(2) 10A 12(1)(b) 8(1)8(2)9(1)9(2) 82

90 118(1)8(2)9(1)9(2) (a)200,000(b) 400,000 10, (a) (b) (a) (c) 13(6) (a) 100,000(b)200,000 20, A

91 18A 100,000200,000 28A 18A21 2, ,000100,

92 ,00025A 25(2)(a) 25A 10, ,000 7,1005.0% 1, %30,000 85

93 59 6A 6BA(5) 500, ,000 59Q (i) (a)(b)(c) (d)(e)(ii) (i)(a)(b)(c) (iii) 50,000 86

94 59AF (i) 41 8 (ii) 9 (iii) ,

95 200, , , , ,

96 2 (i) (ii) (iii) (iv) (3) 67 89

97 % 3 (i) (ii) (iii) (iv) Customs ActR.S.C. 1985, c.1 CBSACFIA CBSA 1. (BN) Special Import Measures Act 5. CBSA 90

98 CFIAGood Importing Practices Safe Food for Canadians Act (S.C. 2012, c. 24) Safe Food for Canadians Regulations (SOR/ ) Food and Drugs Act (R.S.C 1985, c. F-27)27 (i)(ii) Food and Drug Regulations (CRC 2018, c 870) (R.S.C., 1985, c. C-38) 91

99 burmanni Blume loureirii NeesCassia Blume(a)(i) (ii)(iii) (b)

100 93

101 94

102 U 95

103 [380,000] 0.01 Cookies Quartet BVI ,000 3, A.2. [] 96

104 Thrive Trading Limited % 33.33% 33.33% 33.33% 97

105 CST CST CST 50, ,000 CST 33.33% ,00038,000, CST CST Cookies Quartet BVI Cookies Quartet BVI 50,00050, ,000Cookies Quartet BVI100% Cookies Quartet BVI Cookies Quartet BVI Cookies Quartet BVI 333 Cookies Quartet BVI 98

106 [] 33.33% 33.33% 33.33% CST 100% 100% Cookies Quartet BVI 100% [ ][4,962,000,000]380,000 38,000, [50,000,000][5,000,000,000] 0.01 [ ]CST[] [] CST[] [ ]A. 4.[ ] 99

107 [][] 33.33% 33.33% 33.33% CST % % 100% Cookies Quartet BVI 100% 100

108 20084 Ipsos % (i) (ii) (iii) (i) (ii)

109 4,500,

110 94,500,00081,600,000 80,700, % % % 59, , , , , , , , , , , , Ipsos % 103

111 (i)(ii) (iii)

112 Ipsos ,400, ,600,0002.6% %

113 Ipsos

114 Ipsos 20181,017,600, ,123,000, % Ipsos ,279,500, ,982,600, % (i)(ii)(iii) (iv) Ipsos ,288,800, ,624,400,0005.7% 107

115 Ipsos(i) (ii)(iii) Ipsos (a) ISO (b)

116 Ipsos (i)(ii) [][]%[] 1, (i) 350 (ii) ISO [][]%[] [][]%[] ISO

117 ISO (i) 96.5%81.5%77.4% 147.2%111.7%105.4% (ii) (iii) ISOISO (iv) ISO 22000ISO ISO ISO

118 Ipsos % Ipsos % [][]% [] (i) (ii) Ipsos 111

119 Ipsos [][]%[] 4 112

120 () (i)(ii) (i)(ii)

121

122 115

123 116

124 (i)20% (ii)30% 5%10% 117

125 % % % 94, , , , , , ,

126 V City

127 120

128 121

129

130 (a) (i) (ii) (iii) 123

131 (b) 14 (c) (d) (e) 124

132

133 20% 4,500,000 A ,500 B ,000 4,

134 Ipsos 30% 45 1,500,0003,000,

135 128

136 (i) 30(ii) (iii) 129

137 (1) (1) (1) (%) (%) (%) (2) 66,309 97, ,339 71, ,652 69, (3) 131,304 93, ,274 89, ,961 83, , , , , , , %

138 96.5%81.5%77.4%

139 (i)(ii)

140 4 100 (i)(ii) (i)(ii) 133

141

142 A 2 B 3 C D 5 E 9 7 6, % , % , % % % 12, % 135

143 A 2 B 3 C E 5 F 9 7 4, % , % , % % % 9, % 136

144 A 2 B 3 C G 5 F 9 7 5, % , % , % % % 9, % 137

145 70.0%70.2%66.5% 20 []5% (i) (ii)(iii) (iv)(v) (vi) 138

146 25 139

147

148 141

149 142

150 143

151 400,000400, ,000 4,

152 (i)(ii)

153 146

154 (EPS) 50.2%49.3% 45.1%44.3%46.1%48.8% 45 (i) (ii) (iii)(iv) (v) 147

155 1.5%1.9% (EPS) 0.95%

156 40 149

157 Ipsos ,600, % % % % Ipsos % 14 2, ,300,0008,000,000 9,100,

158 1. 9A B E % 1% 3%

159 6. 83V City MTR M C %5% F F E

160 F E F

161 (1)9A (i)(ii) ,000 (i)(ii) (iii) 154

162 87,00085,000 95,000 B

163 (i)(ii) (iii)(iv) 11,600,00011,200,00011,500,

164 (i) (ii)(iii) 157

165 U

166 9(1)9(2) Ipsos (1)9(2)11 200,000400,000 10,000 10A E

167 (i) (ii) 10,00050 (iii) (i) (ii) (iii) 160

168 (a) [][] (b) (c) (d) (e) 161

169 (i) (ii) 8.04 (i) (ii) (iii) (iv) (v) (vi) 162

170 CST33.33% 33.33%33.33%[][] CST []CSTCST SP Simply Pleasure Limited SP Flower & Tea Room SP Creative Studio % Smile Yogurt Limited Smile Yogurt Smile Yogurt.Cake.Dessert %33.33%1 Smile YogurtSmile Yogurt.Cake.Dessert 163

171 Bonne Journee Company Limited Patisserie Tony Wong %33.33% 2 2 Patisserie Tony Wong %Kwan Chi Keung 2. 30%Wong Chung On 10%20% Tat Comfort Food Limited 90%45%10% 45%Wong Hoi Chi Tat Comfort Food LimitedWong Hoi Chi 55%45%Tat Comfort Food Limited Tat Comfort Food Limited Tat Comfort Food Limited

172 [] [] (a) 5% (b) (c) (d) (i) 165

173 (ii) (iii) (1) (2) (3) (4) (i)(ii) 30% 166

174 (a) 30 (b) (c) (d) 30 (e)

175 (f) A 30% 168

176 (a) (b) (c) (d) 169

177 (a) (b) (c) (d) (e) 170

178 171

179 (a) [] (b) (c) (d) [] 172

180 14A SYL [ ]Smile Yogurt LimitedSYL SYL (a) (b) (c) (d) SYL [SYL] Smile Yogurt SYL ,800,0002,000,0002,200,000 (a)syl (b)(c) SYL SYL(i) 33.33%(ii) 33.33%(iii)Kwan Chi Keung 33.33%SYLSYL Smile YogurtSmile Yogurt, Cake Dessert 173

181 SYLSYL SYL 5% 3,000,000 14A.76(1) BJCL [ ]Bonne Journee Company LimitedBJCL BJCL [BJCL] BJCL BJCL ,000150,000180,000 (a)(b) BJCL BJCL(i)36.67%(ii) 33.33%(iii) Wong Chung On10%(iv)20% BJCLBJCL Patisserie Tony Wong BJCLBJCL BJCL 174

182 5% 3,000,00014A.76(1) (i) (ii) 175

183 [ ] [ ] 56 [ ] [ ] 68 [ ] [ ] 176

184 Cookies Quartet BVI SP Creative StudioSP Flower & Tea RoomSP Dance Smile YogurtBU Dining20109Smile Yogurt Limited20135 Gourmand Company Limited20164SP Simply Pleasure Limited Bonne Chere Food & Life Style Studio30 Asian Liza Magazine CST Cookies Quartet BVI

185 Shaw s Café Best of the Best Culinary Award UU Favourite Food Awards International Kam Cha Competition International Tea Competition AA CST 178

186 Cookies Quartet BVI Cannes Cake Shop Caravelle Hotel HOFEXBarry Callebaut Asia Pacific Fonterra Brands (Hong Kong) Limited07 CST 49[ ]

187 AA 180

188 56[ ] 2007MI Asia Limited Celluar Master Incorporated Delano Technology Corporation IBM Canada University of Waterloo 32291AA GTMI Limited My Kids Club Limited (i) (ii) BBSJP68[ ]

189 University of Minnesota Foundation1974 University of Minnesota 32291AA B.Y.O.C. Coffee Chateau Limited Citismart Limited Joyful Harmony Limited Market Web Enterprises Limited (i) (ii) 182

190 (i) (ii) (iii) C.3. XV (2) C

191 (i) (ii) (iii) (i) (ii) The Wesley(iii) Grand Tower Hotel(iv) G2000(v) A 184

192 : : [ ] C (2) 185

193 [ ]B.1 (i) (ii) (iii) [ ]14 A.5 D.3.1 (i)(ii) (iii) (iv) (v) 186

194 3A.19[] [] 23,700,000 10,000,00010,900, ,000800,000900,

195 ,200,000 D. 188

196 [][] XV23 10% [] (1) [] (1) CST 1(L) 100% [] [] (2) 1(L) 100% [] [] (3) 1(L) 100% [] [] (2) 1(L) 100% [] [] (4) 1(L) 100% [] [] (2) 1(L) 100% [] [] (5) 1(L) 100% [] [] (1) L (2) CST 33.33% []CST[] 189

197 (3) (4) (5) [] [] XV23 10% 190

198 [] [] [5,000,000,000] 0.01 [50,000,000.00] [] [] [] [] [] [] [] [][] [] [] 8.08(1) 25%[] [][] 191

199 [] (1) []20%[] (2) [] A. 4.[ ] [] []10% [] 192

200 A.6. A. 4.[ ]A.6. [ ] D. 193

201 20084 Ipsos 13.6% (i) (ii) ,500,00081,600,000 80,700,00022,400,00029,500,000 24,700,

202 Ipsos % 195

203 4 (i) (ii) 70.0%70.2%66.5% 18,100,00014,300,00014,700, %17.5%18.2% 196

204 (i)(ii)(iii) 8,300,0008,000,000 9,100,0008.8%9.8%11.3% (i)(ii) (iii)(iv) 197

205 11,600,00011,200,00011,500, %13.7%14.2% Ipsos , , %201311, , % Ipsos

206 (i)(ii)(iii) (i) (ii)

207 ,499 81,628 80,674 (28,929) (24,243) (24,572) 65,570 57,385 56,102 (10,065) (9,706) (11,311) (27,780) (13,491) (14,872) 27,725 34,188 29,919 (5,335) (4,716) (5,233) 22,390 29,472 24,

208 (i)(ii) % % % 94, , , , , , %99.5% (i)(ii) 201

209 % % % 30, , , , , , , , , , , , , , , , , , , , , , , , , , (1) (2) (3) ,000,00063,600,00057,200, %78.2%71.3% 202

210 (i) (ii) (iii) ,200, % Ipsos (i) (ii) % 0.5% 203

211 % % % 59, , , , , , , , , , , , %4.2%4.4% , , , , , , , , , , , ,

212 59,700,000 51,100,00051,300, %62.6% 63.6% 31,600,000 27,100,00025,800, %33.2% 32.0% %4.2% (i)(ii)(iii) (iv) ,417 82, ,79662, % % % 41, , , , , , (EPS) 3, , , , , , , , ,

213 (EPS) 44.3%46.1%48.8% 50.2%49.3%45.1% % % % 18, , , , , , , , , , , , (1) (2) (3) (4) (5) 18,100,00014,300,00014,700, %58.8%59.7% 206

214 100% % % % 41, , , , , , , , , , , , ,600, ,400, ,100, %71.3%71.1% %71.1% 69.6%

215 % % % 1 6, , , , , , , , , (1) (2) (3) (4) 10,100,0009,700,000 11,300, %11.9%14.0% 62.3% 62.6%62.8%(i)(ii) % % % 5, , , , , , ,

216 % % % 23, , , , , , , , , , , (1) (2) (3) 27,800,00013,500,000 14,900, %16.5%18.4% 209

217 ,701 5,704 4, (916) 320 5,482 4,788 5,208 (147) (72) 25 5,335 4,716 5, % 100%19.2%13.8%17.5% 16.4%16.5%16.4% 10. (i) (ii) 210

218 ,600,00080,700, , ,002 (i) (ii) (iii) (i) (ii) ,200,000300, ,600, ,300, ,700,

219 ,400,0001,300, ,100, %69.5%(i) (ii) ,700,000 1,600, ,300,000(i) 1,000, (ii) , ,500,000 1,400, ,900,000(i) 900,000(ii)500, ,700, ,200,000(i) ,000(ii) ,

220 % % ,500, ,700,000(i)(ii) (iii) ,500,00012,900, ,600, , ,309(i) (ii) (iii) (iv) (v) (vi)

221 ,900,0004,700, ,200,000(i) ,100, ,300,000(ii) ,200, ,800, ,600,0008,200, ,400, %70.3%(i) (ii)

222 ,100, , ,700, , ,800,000 14,300, ,500,000(i) 13,800, ,200,000(ii)200, (iii) 200, ,300,000600, ,700,000(i) ,000(ii) , % % ,400, ,500,000(i)(ii) 215

223 (i) (ii)(iii)(iv) +2.5% +5.0% 2.5% 5.0% ,362 4,725 (2,362) (4,725) ,041 4,081 (2,041) (4,081) ,017 4,034 (2,017) (4,034) % +7.0% -3.5% -7.0% (634) (1,269) 634 1, (499) (999) (513) (1,026) 513 1, % +3.0% -1.5% -3.0% (125) (250) (120) (240) (137) (273) % +5.0% -2.5% -5.0% (291) (582) (279) (559) (287) (573) (1) 3.5%7.0% (i)6.9%(ii)(4.5)%(iii)(3.2)% 216

224 (2) 1.5%3.0% (i)(0.5)%(ii) (1.5)%(iii)3.1% (3) 2.5%5.0% (i)4.1%(ii)4.6% (i) (ii) (iii) (i)(ii) (i)(ii)(iii)[] 217

225 ,299 2,663 2,891 3,126 1,110 1,511 1,878 3, ,019 1, ,918 8,272 11,850 11,329 15,346 12,446 17,776 19,297 4,379 2,710 3,862 7,691 2,583 5,558 1,814 2,244 1,899 6,962 10,167 5,676 9,935 8,384 2,279 12,100 9, ,400, ,300, ,000, ,900, ,100, ,700,000(i) 12,900,000(ii)2,100, ,400,

226 ,600 35,116 22,371 (16) (137) (2,149) (19,268) (33,625) (16,644) (2,684) 1,354 3,578 9,602 6,918 8,272 6,918 8,272 11,850 (i)(ii) (iii) ,600,000 27,700,000(i)1,200,000 (ii)(a)100,000(b) 200,000(c)2,800,000 (iii)9,600,

227 ,100,000 34,200,000(i)800,000 (ii)(a)600,000(b) 1,700,000(iii)1,100, ,400,000 29,900,000(i)600,000 (ii)(a)900,000(b) 200,000(c)1,200,000 (iii)8,300,000 16,000100,000 2,100, ,300,000 (i)19,400,000(ii)1,500,000(iii) 1,400, ,600,000 (i)36,600,000(ii)3,100, ,600,000 (i)12,900,000(ii)3,700,

228 [] 12 (i)(ii)(ii) (iv) ,100, , , , ,000, ,100, ,

229 , , ,558 1,852 1,241 3,299 2,663 2, (1) (2) (3) ,300, ,700, ,900, , ,700,

230 ,857 1,764 1, ,299 2,663 2, ,200, % 223

231 ,027 2,049 2, ,609 2,539 3,395 (1,499) (1,028) (1,517) 1,110 1,511 1,878 (1) (2) B (3)

232 ,600,000 2,500, ,400, ,000, ,700, ,046 1, ,333 1,693 3,121 4,379 2,710 3,862 (1) 30 (2) (i)(ii) 225

233 ,400, ,700, ,300, ,700,000(i) (ii) ,900, ,100,000(i) (ii)

234 , , , ,583 5,558 1, (i)8,200,000(ii) 3,000,000(i) 1,000,000(ii) 227

235 (i) (ii) (iii) (iv) % 41.9% 37.1% 23.7% 36.1% 30.6% % 206.6% 114.5% 199.4% 719.0% 155.4% 228

236 100% 100% %23.7% %36.1% ,700, % ,000, % %30.6%(i) ,000,0009.8% ,100, %(ii) ,900, % ,400, ,300, ,000, ,900, ,100, ,700, ,900, % 229

237 % %(i) ,400, ,500,000 (ii) ,200, ,300, ,000, % ,600,000(i) ,300, ,900,000(ii) , ,000, % % %(i) ,400, ,500,000(ii) ,200, ,100,00036,600, %(i) ,400, ,500,000(ii) ,900, ,700, ,900,000 16,000100,0002,100,000 [] []

238 [] [][][][][ ][][] (i) [] (ii) [][] (iii) [][] [ ] [] [] 19,400,000 36,600,00012,900,000 3,900,

239

240 (i) (ii)

241 [ ] [] [][][][][] [][][] [][] (i) [][][][]% , (1) (2)

242 [ ] (ii) [][][][] ISO ISO [] [] [] [] (iii) [][][][] [] []

243 [ ] (1) (2) (iv) [][][][] (v) [][][][] (vi) [][][][] [][][] [][][] [][] [][](i)[][][] [][](ii)[][][][ ][](iii)[][][][][] (i)[][](ii)[][] [] [][] [] 236

244 [ ] [][][][] [][][][][] [][][] [][] [] [] [] [] [] 237

245 [ ] [] 350 ISO [] [] [] 238

246 [ ] [] [] [] [] 239

247 [ ] [] 19 [] [] 240

248 [ ] [] [] [] [] 241

249 [ ] [] 19 [] [] [] [] [] 242

250 [ ] (a) (i) (ii)(iii) [] (b) ISO [] (c) (d) (e) 243

251 [ ] (f) (g) (h) [] 244

252 [] 245

253 [] 246

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257 [] 10.08[ ][] [] 250

258 [] 251

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272 [ ] [] 265

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274 [ ] [] 267

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280 [ ] [] 273

281 [ ] [] 274

282 [ ] [] 275

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286 [ ] [] 279

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288 [ ] [] 281

289 [ ] [] 282

290 [ ] [] 283

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292 [ ] [] 285

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296 [ ] [] 289

297 [ ] [] 290

298 [ ] [] 291

299 I-3I I-3 I-32[ ] I-1

300 I-3 10 [] [] I-2

301 [ ] I-3

302 ,499 81,628 80,674 (28,929) (24,243) (24,572) 65,570 57,385 56,102 (10,065) (9,706) (11,311) (27,780) (13,491) (14,872) 27,725 34,188 29,919 9 (5,335) (4,716) (5,233) 8 22,390 29,472 24,686 I-4

303 , , ,499 1,028 1, ,843 1,820 3, ,299 2,663 2, ,110 1,511 1,878 4,019 1, ,918 8,272 11,850 15,346 12,446 17, ,379 2,710 3, ,583 5,558 1,814 1,899 6,962 10,167 5,676 8,384 2,279 12,100 11,227 4,099 15, ,227 4,099 15,885 11,227 4,099 15,885 I-5

304 ,187 8,187 22,390 22, (19,350) (19,350) ,227 11,227 29,472 29, (36,600) (36,600) ,099 4,099 24,686 24, (12,900) (12,900) ,885 15,885 I-6

305 ,725 34,188 29,919 1, ,900 34,949 30,567 (134) 70 (856) (228) (2,828) (1,669) 1,152 26,186 33,986 30,635 (9,586) (8,264) 1,130 16,600 35,116 22,371 (16) (137) (2,149) (19,350) (36,600) (12,900) 1,500 3,053 (1,418) (78) (3,744) (19,268) (34,578) (16,644) (2,684) 1,354 3,578 9,602 6,918 8,272 6,918 8,272 11,850 I-7

306 CST Group Holdings LimitedCST CST50, ,000CST 33.33% ,00038,000, CST CST Cookies Quartet Group LimitedCookies Quartet BVI [50,000][50,000][1.00] [1,000]Cookies Quartet BVI Cookies Quartet BVI Cookies Quartet BVI I-8

307 I-9

308 ,287, ,469, I-10

309 I-11

310 I-12

311 I-13

312 I-14

313 9 I-15

314 i)ii) iii) I-16

315 90 a) b) c) d) I-17

316 12 I-18

317 ,299,0002,663,0002,891, ,499 81,628 80,674 10% I-19

318 ,499 81,628 80, , , ,797 20,591 21, ,372 21,130 22, ,128 14,267 14,664 7,199 7,305 8,318 1, ,324 8,015 9,101 1, I-20

319 ,701 5,704 4, (916) 320 5,482 4,788 5,208 (147) (72) 25 5,335 4,716 5, % ,725 34,188 29, % 4,574 5,641 4, (916) 320 (20) (20) (30) 5,335 4,716 5, ,450 12,200 4,300 6,450 12,200 4,300 6,450 12,200 4,300 19,350 36,600 12,900 I-21

320 11. (a) ,840 4, ,908 3,840 4, ,908 3,840 4, ,908 11,520 12, , , ,318 3, ,318 3, ,318 9, , , ,618 3, ,618 3, ,618 10, ,854 I-22

321 (b) (a) ,000, I-23

322 ,237 2,166 2,686 7, ,237 2,178 2,686 7, ,237 2,305 2,693 7, , , ,136 2,365 2,724 9, ,246 1,708 2,019 5, , ,683 2,007 2,390 6, ,055 2,156 2,568 7, ,468 2,240 2,662 7, , , ,004 20% 5 30% 20% I-24

323 , ,650 1,558 1,852 1,241 3,299 2,663 2, ,027 2,049 2, ,609 2,539 3,395 (1,499) (1,028) (1,517) 1,110 1,511 1, I-25

324 ,046 1, ,333 1,693 3,121 4,379 2,710 3, ,046 1, , , , ,583 5,558 1,814 I-26

325 (25) ,003 4,056 7,631 5,815 1,855 4,656 12,818 5,911 12,287 I-27

326 22. 5%1, , ,000544, (i) 18 (ii) ,520 9,900 10, ,150 23,724 9,954 10, I-28

327 ,449 10,726 15,143 3,629 6,575 2, ,00035,00049,000 I-29

328 I-30

329 % ,046 1,046 1,046 2,583 2,583 2,583 3,629 3,629 3, ,017 1,017 1,017 5,558 5,558 5,558 6,575 6,575 6, ,814 1,814 1,814 2,555 2,555 2,555 I-31

330 ,501 2,501 (19,350) 82 (19,268) 19,350 19, ,583 2,583 (36,000) 2,975 (33,025) 36,000 36, ,558 5,558 (12,900) (3,744) (16,644) 12,900 12, ,814 1, [ ] (i) (ii) (iii) ,900, ,500, I-32

331 A. 4.29(1)[] [] [ ] [] [][] [] 15,885 [] [] [] [][] [] 15,885 [] [] [] II-1

332 ,885, [][][][][] [][][] [] (2)[][] [] ,900,000[][][][] [][] II-2

333 [] II-3

334 [] II-4

335 [] II-5

336 [] [] 1. (a) 27(2) (b) 2. [ ][ ][ ] (a) (i) (ii) III-1

337 (iii) (i) (ii) (iii) (iv) (v) (iv) III-2

338 (30) (v) (vi) III-3

339 (vii) (20%) (14) (20%) III-4

340 (b) (i) (aa) (bb) (cc) (6) III-5

341 (dd) (ee) (ff) (ii) (a) (b) III-6

342 (iii) (iv) (v) III-7

343 (vi) (vii) 622 III-8

344 (viii) (aa) III-9

345 (bb) (cc) (dd) (ee) (c) (d) III-10

346 (e) (i) (15) (ii) III-11

347 (iii) (15)(18) 21 (iv) (21)(20) (14) (10) III-12

348 (aa) (bb) (cc) (dd) (ee) (ff) (20%) (gg) (v) III-13

349 (vi) (f) (21) III-14

350 (g) (i) (ii) (a) (b) III-15

351 (h) (2) III-16

352 (i) 3(f) (j) (i) (ii) III-17

353 (k) 3. (a) (b) (a)(b) (c)37 (d)(e) III-18

354 (c) (d) III-19

355 (e) (f) (a)(b) (c) III-20

356 (a)(b) (c) (d) (g) (h) (i)(ii) (iii) III-21

357 (i) (j) (1) (2) (k) (l) III-22

358 (m) (n) (o) (60) (p) 25% III-23

359 (q) (a)(b)(c) 21 III-24

360 (r) (75%) (s) (4)(90%) (4)(2) (1) (t) 4. Conyers Dill & Pearman III-25

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363 (ii) D. (iii) [] [][] CST (iv) [] (aa)[] [] 20%(bb)(vi) IV-3

364 (v) [] 10% (vi) (iv) (v) [] [] 10% 5. IV-4

365 6. (a) (i) [ ] [] [] 10% (ii) IV-5

366 (iii) (b) (c) [] [] IV-6

367 (d) 26 25% IV-7

368 B. 1. (a) Cookies Quartet BVI Cookies Quartet BVI(3)3 (b) Cookies Quartet BVI Cookies Quartet BVI(3)3 (c) Cookies Quartet BVI Cookies Quartet BVI(3)3 (d) (e) (f) IV-8

369 2. (a) N/ N/ IV-9

370 (b) cookiesquartet.com cookiesquartet.com.hk cookiesquartet.hk cookiesquartet.asia cookiesquartet.com.cn cookiesquartet.cn cookiesquartet.in C. 1. [][] [][] 120,000 IV-10

371 2. 23,700,00010,000,000 10,900, ,200, (i)(ii) 3. [][] XV XV IV-11

372 (i) (1) (2) [] [] (2) [] [] (2) [] [] (1) L (2) CST 33.33%CST (ii) 1 CST 1,000 (L) 33.33% CST 1,000 (L) 33.33% CST 1,000 (L) 33.33% (1) L IV-12

373 4. [][] XV23 10% [] (1) [] (1) CST 1(L) 100% [] [] (2) 1(L) 100% [] [] (3) 1(L) 100% [] [] (2) 1(L) 100% [] [] (4) 1(L) 100% [] [] (2) 1(L) 100% [] [] (5) 1(L) 100% [] [] (1) L (2) CST33.33% CST (3) (4) (5) IV-13

374 5. (a) XV XV (b) XV23 10% (c) E.8. (d) E.8. (e) E.8. (f) IV-14

375 (g) 5% D. 1. [ ] (a) 17 (b) (i) (ii) (b) (f) (i) (ii) (iii) IV-15

376 (c) 1.00 (l)(m)(n)(o)(p) 21(r) IV-16

377 (d) []10% [] (i) 10% (ii) 10% 17.02(2)(d)17.02(4) (r) 30% 30% (r) IV-17

378 (e) 1%1% (i) 17.02(2)(d) 17.02(4) (ii) (aa) (bb) (cc) (dd) (c) (ee) (ff) (gg) IV-18

379 (hh) (c) (f) (r) (i) (ii) (iii) (g) (i) 0.1% (ii) 5,000,000 IV-19

380 (i) (ii) (iii) 17.02(2)(c)(d)17.02(4) (iv) 2.17 (h) XIVA (i) (ii) (i) (ii) (i) 60 IV-20

381 (ii) 30 (i) (j) (k) (l) (i) (m) IV-21

382 (ii) (m) (n) 14 (o) IV-22

383 (p) (q) (r) IV-23

384 17.03(13) (s) (i) (ii) (l)(m)(n)(o)(p) (iii) (p) (iv) (o) (v) IV-24

385 (vi) (i) (u) (t) (i) (ii) 17 (u) (i) (m) (v) IV-25

386 (w) (x) (i) (ii) (iii) (iv) (i) (ii) (iii) (y) IV-26

387 (z) [] E. 1. [][] B.1.(e) A.07 4,200,000 IV-27

388 4. 9, [] 7. (a) 0.1% (b) [] IV-28

389 Conyers Dill & Pearman Ipsos Limited 9. 44A44B L 4 IV-29

390 11. (a) (i) (ii) (iii) (iv) (b) (c) 12 (d) [] [] (e) IV-30

391 (f) (g) (h) E.8. (i) (ii) (i) 12. [] [] [] Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands [][] [] [] 33.33% IV-31

392 (a) [] (b) E.8. (c) B.1. (d) [] [] 839 (a) (b) (c) (d) (e) Conyers Dill & Pearman (f) (g) (h) B.1. V-1

393 (i) C.1. (j) D.8. (k) (l) Ipsos (m) [] V-2

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