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3 122 FCCA, CPA Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands A-B 11 5 Conyers Dill & Pearman Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands. Royal Bank of Canada Trust Company (Cayman) Limited 4th Floor, Royal Bank House, 24 Shedden Road, George Town, Grand Cayman KY1-1110, Cayman Islands

4 3 2016

5 256,439, % 217,659,00099,460, %75,789,000 94,233, % 59,138,00042,366, %32,438,000(i) (ii)(iii) (iv) 175,466,000 6,501,000 18,811,000 2,414, ,877,000(i) 175,466,000 (ii) 18,811, % 14.5% 27,442,000 17,564, ,814, ,173, % 73.8%

6 500 80, ,845,000 67,266, % 26.2% 8.2% 6.5% 100%52,000,

7 1.6% 6.9% 7.0% 7.3% 18.3% (1)(2) 320,920, ,714, ,391, ,989,000 93,295, ,093, ,152, ,538, , ,000 43% 50%

8 7 2016

9 University of La Verne 44 Western University

10

11 46 47 University of Strathclyde

12 E.1.2 A. A

13 A A A

14 A4. A5. A

15 A6. 6/6 1/1 1/1 0/1 0/1 6/6 1/1 0/1 0/1 6/6 0/1 0/1 6/6 1/1 1/1 6/6 2/2 1/1 1/1 0/1 1/1 2/6 0/2 0/1 0/1 0/1 0/1 2/6 2/2 1/1 1/1 0/1 0/1 2/6 0/1 0/1 0/1 0/1 A7. A8. D.3.1 (i)(ii) (iii) (iv)(v)

16 B. ( B1. B2. B.1.2(c)(ii) A

17 B2. B ,000 1,000, ,000,001 1,500, B3. A

18 B3. A6 B (2) A

19 C. D. E. 15 F. 1,030, ,000 1,345,

20 G A-B (852) /(852) E

21 H. (1) 58 (2)

22

23 37 111,192, ,000 87% 34% 36% 13% 55.59% 82%13% 82% 13% 5%

24 87 26(a)

25 ,804, % 43,895, % 1,100, % 16,880, %

26 XV % ,804, % 110,000, % 100,000, % 2 764,215, % True Promise Investments Limited 2 764,215, % Excel Precise International Limited 2 764,215, % Excel Precise International Limited True Promise Investments Limited25% 73.5% True Promise Investments LimitedTrue Promise Investments Limited Excel Precise International Limited

27 25% 26(a) 17 26(a) 14A Winlead Investment LimitedWinlead 90% 10% Winlead 52,000,

28 (1) 97% 3% (i) 10%(ii) 10% 190,000, ,000,000166,000,000186,000, ,121, ,000,000 33(a)

29 (2) 85.5% 14.5% ) 28,000,000 34,000,00040,000,000 27,442,00034,000,00033(a) (a) (b)(c)

30

31

32

33 4 217, ,439 (141,870) (156,979) 75,789 99, ,208 9, ,811 (59,138) (94,233) (32,438) (42,366) 14 (4,884) (6,501) (175,466) 6 (16) (22) 5 4,799 (207,441) 9 (2,385) 3,564 2,414 (203,877) 2,414 (203,877) (14.07) 0.17 (14.07)

34 2,414 (203,877) (7,886) 560 (9,914) (17,800) 560 (15,386) (203,317) (15,386) (203,317)

35 12 3,504 21, ,360 3,504 26, ,816 31, ,387 41, ,145 15, , , ,053 81, , , ,455 35, ,958 60, (b) 644 1,803 33(b) 7,945 12,978 1,490 93, , , , , ,

36 ,521 6, ,977 6, , , ,476 72, , , , ,

37 , , ,098 25,944 89, ,855 (203,877) (203,877) (203,877) (203,317) (4,098) 4,098 2,364 (2,364) 72, ,319* 300* 2,364* * 26,504* (112,425)* 241,538 2,414 2,414 (7,886) (7,886) 28 (9,914) (9,914) (17,800) 2,414 (15,386) (2,364) 2,364 72, ,319* 300* * 8,704* (107,647)* 226,152 * 153,676, ,062,

38 4,799 (207,441) 4 (16) 28 (18,811) (4,104) (6,213) 4 (79) 5 4,665 16, , ,805 38, ,184 5 (84) (452) 14 4, , (272) (347) 5 3,399 1,151 (3,596) (16,397) (2,377) (5,787) (20,755) 1, ,258 3,742 (261) (119) 11,329 (15,068) 11,243 (8,239) (1,788) 235 (5,212) (36,880) (3,675) (667) (1,959) (9,554) (38,839) 6,201 5,777 (4,137) (8,710) (17,640) 8,715 20,186 (6,777) 18,

39 (318) (264) (5,033) 2,027 (16) (22) (5,367) 1,741 (21,698) (18,784) 81, ,363 (7,185) ,053 81, ,680 51, ,373 30,138 53,053 81,

40 * 100, , , **^ 31,580, ,

41 ** 47,000, **^ 10,000, **^ 18,600, ** 8,000, * 1,000,000 ** ^

42 2.1 (a) (b) (c) (i) (ii) (iii)(i) (ii) (iii)

43 (a) (b)

44 2.2 (c)

45

46 (i) (ii) (iii) (iv)

47

48

49 2.4 (a) (i) (ii) (iii) (b) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (a) (a)(i)

50 2.4 5% 20% 20% 20% 30% 30%

51

52 (a) (b)

53

54

55

56 2.4 (a) (b) (c) (d) (e)

57

58

59

60 (a) (b)

61 3. (a) 48, , ,659 1,078 3,026 4,104 49, , ,763 (5,896) 1,001 (4,895) 18,811 4,104 (1,805) 84 (11,484) (16) 4,799 52,880 61, , ,338 53, ,424 1,731 79,243 80, ,549 98,272 3,287 6,769 10,056 (172) (100) (272) 3, ,804 * 2,966 2,063 5,

62 3. (a) 67, , , ,044 3,277 67, , ,716 (2,941) (19,282) (22,223) (38,362) (38,362) (20,184) (20,184) (116,920) (116,920) 6, (16,524) (22) (207,441) 61,206 52, , ,053 81, ,267 29,842 66,784 96, , , ,729 1, ,564 (144) (203) (347) 3,679 17,420 21,099 * 1,210 7,500 8,710 *

63 3. (b) (i) 207, ,937 6,031 8,854 4,489 8, , ,439 (ii) 2,483 25,775 1, ,504 26,553 27,442,000 10% 10%

64 4. 217, ,439 1,997 2, ,104 6,213 1, ,208 9, ,208 9,

65 5. 135, , ,665 16, ,470 19,380 1,030 1, ,007 49,279 1,117 1,786 39,124 51,065 * 3,399 1,151 # 18 4, , (272) (347) (84) (452) 4 (79) ^ (1,460) (165) 28 (18,811) * ^

66 (1)(a) (b) (c) (f) ,126 5, ,174 5,174 5,462 5,462 (a)

67 7. (b) 2, ,340 1,950 1, , ,174 2, ,340 1,950 1, , ,

68 8. 7 3,434 3, ,488 3,459 1,000, ,000,0011,500, (461) 2,912 2,758 (490) (37) (6,471) 2,385 (3,564)

69 9. % % % (2,866) 7,665 4,799 (473) , , (1,324) (17.3) (1,324) (27.6) (490) (6.4) (490) (10.2) (2,525) 88.1 (531) (6.9) (3,056) (63.7) 3 (0.1) 1, , (21) 0.7 (21) (0.4) 10% 2, , ,987 (>100) 3, ,782 > (1.0) (5,117) (66.8) (5,088) >100 2, , % % % (17,174) (190,267) (207,441) (2,834) 16.5 (47,565) 25.0 (50,399) ,615 (0.8) 1,615 (0.8) (461) (0.3) 149 (0.1) (158) 0.9 (3) (161) ,351 (22.3) 42,351 (20.4) 5% 1,500 (0.8) 1,500 (0.7) 3,110 (18.1) 3,589 (1.9) 6,699 (3.2) (118) 0.7 (5,200) 2.7 (5,318) 2.5 (461) 2.7 (3,103) 1.6 (3,564)

70 9. 15% ,414, ,877,000 1,449,520,000 1,449,520,

71 12. 30,119 5,044 4, ,118 3,296 59,404 (16,167) (1,254) (2,506) (666) (14,647) (2,971) (38,211) 13,952 3,790 1, , ,193 13,952 3,790 1, , , ,378 1, , ,029 (122) (122) 28 (12,037) (430) (1,361) (809) (162) (571) (15,370) (1,476) (1,510) (488) (27) (776) (388) (4,665) (1,805) (1,805) (514) (97) (74) (48) (14) (9) (756) 1,204 1, ,076 3,504 2,957 1, ,101 2,342 9,123 (1,753) (806) (693) (1,101) (1,266) (5,619) 1,204 1, ,076 3,

72 12. 34,945 46,175 15,070 4,046 15,203 5,818 2,081 2, ,251 (15,029) (17,488) (6,423) (1,876) (13,790) (4,833) (59,439) 19,916 28,687 8,647 2,170 1, ,081 2,913 66,812 19,916 28,687 8,647 2,170 1, ,081 2,913 66, ,532 3, ,710 (85) (8) (93) (1,756) (9,023) (3,759) (31) (827) (676) (16,072) 2,922 (2,922) (4,367) (22,332) (6,448) (2,130) (762) (2,088) (235) (38,362) ,952 3,790 1, , ,193 30,119 5,044 4, ,118 3,296 59,404 (16,167) (1,254) (2,506) (666) (14,647) (2,971) (38,211) 13,952 3,790 1, , , ,

73 13. 5,500 5,629 5 (139) (143) 28 (5,153) (208) 14 5,500 (140) 5, ,461 35,397 47,858 (12,461) (35,397) (47,858)

74 14. 12,461 35,397 47,858 (5,934) (16,856) (22,790) 6,527 18,541 25,068 6,527 18,541 25,068 (1,272) (3,612) (4,884) 5 (5,255) (14,929) (20,184) 12,461 35,397 47,858 (12,461) (35,397) (47,858)

75 ,920 5 (116,920) 16%3% 117,000,000 12,000,000 20,184,000 38,362,000 (i) (ii) (iii)

76 (341) 341, ,162 2, , , , ,214 3,816 31, ,072 41, ,132 42,062 (4,745) (802) 49,387 41,

77 18. 7,910 11,448 28,511 24,148 12,966 5,664 49,387 41,260 30,100 26,047 17,321 15,209 1, ,387 41, , (272) (347) (515) 4, ,745, ,000 4,745, ,000 4,860,000 7,293,

78 ,000 57,833 10,386 58,145 15,386 90% 10% 49,825,000 52,000,00010%2,175, ,680 51,798 30,373 30,138 53,053 81,936 5,743,000 29,012,

79 ,932 30,958 20,614 3,243 1, ,434 28,455 35,996 1,313 1,244 11,636 11,676 5,991 1,821 8,935 2,098 1,144 27,875 17,983 97% 3% 77% 23%

80 22. 29,907 29,856 22,548 26,755 3,503 4,040 55,958 60,651 1,136, , (28) (5) (293) (175)

81 24. 6,846 9 (6,471) (37) 28 (326) (14) 203, , , , , ,398, ,446,000 28,501,000 30,396,

82 24. 10% 5% 66,693,000 91,938, ,000,000, , ,000 1,449,520,000 1,449,520, ,476 72,

83 26. (a) 144,952,000 10% 1% 0.1% 5,000, (i) (ii) (iii)

84 26. (b) 1 50,000, ,000, (4,000,000)

85 28. 90% 10%52,000, , , ,153 26,470 8,170 3,682 2,192 17,881 (18,870) (15,763) (898) (326) 43,344 (9,914) 5 18,811 52,241 52, ,

86 (17,881) (17,640) , (a) ,095 1,

87 31. (b) 38,126 12, ,353 25,380 27,471 58, ,950 97, (b) 25,

88 33. (a) (i), (v) 27,442 17,564 (iii), (v) 29,701 27,198 (iii), (v) 34,123 20,013 (iii), (v) 5,258 (iv), (v) 891 2,524 (ii), (v) 45,406 56, , ,657 (iv), (v) (i) (ii) (iii) (iv) (v) 85.5% 14.5% 97% 3% 77% 23% 14A (b) (i) (ii) 90% 10%

89 33. (c) 11,916 12, ,101 12,

90 36. % ,015 (2.55) (5,015) 47.2% 27.7%

91 36. 28,455 28,455 26,051 26, ,945 7, , ,872 35,996 35,996 30,795 30,795 1,803 1,803 12,978 12, ,752 81,

92 36. 98, , , , % 49.6%

93 , , , ,491 69,051 75, ,308 75,844 5,991 9,586 9,056 6,963 12,005 22,540 21,061 46,768 54, , ,274 72,476 72, , , , ,

94 ,319 46,999 4,098 (193,017) 110,399 (4,098) 13,497 9, ,319 46,999 (179,520) 119,798 (8,606) (8,606) 252,319 46,999 (188,126) 111,

95 217, , , , ,258 4,799 (207,441) 15,138 6,145 60,891 (2,385) 3,564 (230) (5,223) (28,294) 2,414 (203,877) 14, ,597 2,414 (203,877) 14,908 6,397 36,028 (5,475) (3,431) 2,414 (203,877) 14, , , , , , ,931 (98,272) (119,729) (146,768) (130,975) (122,824) 3, , , , , ,

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