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1 China Great Ambition Group Limited (a) (b) (c) (d) (e) (f) (g) (h) (i) 1933 (j) (k)

2 China Great Ambition Group Limited [] [] [] [] [] [] [] [] [] 0.01 [] [] [] [] [] C [][][] [][][] [][][] 1% %0.005%[] [][][][] [][] [][] [][] [][][][] [][] [][][] [] [][] [][][] [][] [] [][][] [] [][] []

3 (1) [] i

4 (1) [] ii

5 (1) [] iii

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

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

8 [] [] [] [] % ISO 9001 ISO OHSAS

9 LED , , , , , , , , , , , , , , , LED 44, , , , , , , , , , , , ,

10 % 96.5% 98.5% 94.7% 3 11 A A67.8% 59.7% 70.5% 47.6% A A 1,600A 17,

11 ,513,817 17,607,568 17,715,748 16,572,589 10,379,358 15,186,728 15,998,702 13,861,627 % ,560 2,316,290 1,579,315 1,885, ,574 2,060,001 1,388,821 1,605,440 % , , ,523 1,056,534 32, , , ,371 % LED 1 14,392,039 18,976,765 5,829,845 2,584,365 12,901,601 18,157,586 5,719,873 2,274,538 % ,630 2,481, , , ,520 2,289, , ,466 %

12 [] (i) (ii) (iii) (iv) [ ] [ ] 5

13 [] A [] [] [] [] 75% 25%[] 6

14 , , , , ,847 76, , , ,290 93,333 51,131 81, ,965 80,724 63,898 49,930 81, ,453 80,378 62,406 40,331 65,717 89,962 64,903 48,922 3,127 (5,269) (15,931) 1,965 (6,665) 43,458 60,448 74,031 66,868 42, ,960 23,629 93, , , , , , , , , ,548 82, , , , , , , ,519 7,694 13,382 18,301 21,520 92, , , ,999 92, , , , (12,982) (50,596) 47, ,752 (11,057) (9,336) (74,925) (80,270) 16,381 61,966 23,518 (27,895) (7,658) 2,034 (3,612) 66, ,714 17,056 19,090 15, ,056 19,090 15,478 82,065 7

15 (9) (1) 15.3% 18.1% 20.3% 18.3% (2) 43.5% 42.9% 27.6% 26.6% (3) 16.2% 16.9% 19.5% 18.7% (4) (5) (6) 67.7% 81.7% 15.5% 6.6% (7) 49.3% 69.2% 10.7% # (8) (1) (2) (3) (4) (5) (6) (7) (8) (9) # % % % %[] 8

16 [] [] [][][] [] [] [] 9

17 []% [] []% [] []% [] []% [] []% [] []% [] [] [] (i) (ii) (iii) [] [] [][][] [] [] [] [][] [] 10

18 [] [] [ ] (i) (ii) [] 269,990,000 [] [] [] [] [] [] 11

19 [] [] [] [] [ ] 12

20 [ ] [] [] [] [] [] [] 13

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

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

23 [ ] [] [] [] [] 16

24 32 [] [] [] [] S S [] () 17

25 [ ]

26 [] 1 6 [] [ ] 1 6 [] [] [] [] [] 19

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

28 3C 3C 8D IC 21

29 ISO ISO 14001:2004 ISO 9001 ISO 9001:2008 OHSAS

30 PCB RoHS 23

31 24

32 [] (i) (ii) (iii) (iv)[] A A A % 59.7% 70.5% 47.6% A A A A A A A A % 96.5% 98.5% 94.7% 25

33 % % % % % 26

34 % % % % % 91.8% 92.2% 79.0% 5.5% 6.6% 6.7% 11.9% 27

35

36 115 [ ]

37 % 86.3% 89.7% 87.7% % 48.2% 38.4% 34.1% 30

38

39 50% 32

40 [] 33

41 % % % ,000 34

42

43 36

44 % 25%5% 10% 25% 37

45 25% 10% % (i) 80%(ii)80% (iii)80% 7 38

46 [] [] []

47 H5N1 H7N9(H1N1) [] [] 40

48 [] 41

49 [] 42

50 8.12 [] 8.12 (i) (ii) (i) (ii) (iii) (iii) 43

51 (iv) 3A.19[] [] (v) 3A.27 (vi) (vii) (viii) 44

52 [ ] [] 45

53 [ ] [] 46

54 [ ] [] 47

55 B B N8 12C 28A C D G [ ] 48

56 [ ] [] [] 1 30 [] A 10 Appleby

57 [ ] [] [] [] 50

58 16 Offshore Incorporations (Cayman) Limited Floor 4, Willow House, Cricket Square P. O. Box 2804, Grand Cayman KY Cayman Islands B 8B B

59 [] [] [] [] 5 52

60 [] [][] [] [] [] 220, Ipsos SA Ipsos SA 8716,450 (i) (ii)(iii) (1) (2) (3) 53

61 % 3.2% 15.0% % 11.8% 11.7% 11.9% 11.7% 11.1% 10.4% 9.7% 9.1% 8.4% % 5.0% 0.0% , , % 4.9% % , , % 2.6% % % % % 2.7% 10.0% % 8.0% 8.3% 7.2% 6.7% 6.3% 5.9% 5.6% 5.1% 4.7% % 0.0% 54

62 , , % 2.7% % 7.0%6.7% , ,1852.7% 4.3% , % 2,000 1, % 12.7% 73.8% 73.8% 73.4% 75.0% 76.2% 77.4% 78.7% 80.0% 81.4% 82.9% ,021 1,146 1,289 1,452 1,638 1, % 80.0% 70.0% 60.0% , ,0212, % 6.2% % , ,086.24, % 13.5% % 55

63 * % -3.2% * % -3.2% % 34.8% 6.5% 18%2009 4, , % % % 14.2%

64 10.2% % % % 2.4% 21.3% %201560% % 20% 50% % % % % 89.0% % 98.0%

65 %

66 ISO [ ]

67 , % 2015 * 1 (%) 1 I 1, % 2 II 1, % 3 III % 4 IV % 5 V % 6 VI % 7 VII % 8 VIII % % 10 X % 6, % 41, % 60

68 1 * % % % EXC2618 SOP FR-4 KB % -10.2% -4.3% 61

69 % 35% 25% % % ,133 62

70 % 15% 15% 63

71 10% 10% % 13% [2016]

72 20% 20%10% % 5% [2009] % (i) (ii) 12 (iii)

73

74

75

76

77

78 37 37 [] (i) (ii) (iii) (iv)

79 [2000] [2007] [2009] [2011]

80 [2013] [2015]

81 ,000 60% 40% LED ISO 9001ISO CTT OS cloud V3.0 74

82 , , ,000 10, ,999 9, ,000 60% 40% % 200,

83 % 50,000 90% 10% % 450, %7,500, ,0008,000, % 6.25% 76

84 % 6.25%24,495,000 1,633, ,127, ,720, ,857, ,000,00050,000,000 8,400, ,600, ,000,000 77

85 100% 100% 100% 100% ,000 50,

86 (i) (ii) 20,000,000 2,000,000, (iii) (iv) 50,00050, ,000,000 2,000,000, ,000 9,

87 100% 100% 100% 100% 100% 80

88 [] [] 100% 75% 25% 100% 100% 100%

89 37 82

90 % ,980 ISO 9001 ISO OHSAS

91 % % % % 95% % 84

92 % % % 89.8% 86.3% 89.7% 87.7% 85

93 ISO 9001 ISO OHSAS A

94 [] [] 87

95 3% [] 88

96 (i) (ii)

97 LED 90

98 LED IC PCB wifi 91

99 IC LED LED 92

100 LED % 91.8% 92.2% 79.0% 5.5% 6.6% 6.7% 11.9% 93

101 , , , , , , , , , , , , , , , LED 44, , , , , , , , , , , , , , , , , , , , LED 12, , , , , , , , , , , ,

102

103 (1) (1) % 96.5% 98.5% 94.7% 67.8% 59.7% 70.5% 47.6% 96

104 (1) (%) A (2) 67.8 B 16.9 C (3) 5.6 D 3.0 E (4) (1) (2) A (3) C (4) E 97

105 (%) A (1) 59.7 C (2) 16.1 B 12.4 of, D 4.2 F (3) (1) A (2) C (3) F 98

106 (%) A (1) 70.5 D 10.8 C (2) 9.5 B 7.1 of, G (1) A (2) C 99

107 (%) A (1) 47.6 D 18.1 C (2) 14.3 B 7.5 of, F (3) (1) A (2) C (3) F 100

108 5% A A A 1,600A A ,000 A 11 ALED A A A A A A A A A A A A 101

109 A (1) A A A (2)

110 (i)(ii) (iii) (iv) (v)(vi)(vii) (viii) 103

111 2013 ZL ZL SR

112 (i) (ii) ,

113 10 (1) (2) (1) (2) 106

114 ,513,817 17,607,568 17,715,748 16,572,589 10,379,358 15,186,728 15,998,702 13,861,627 % ,560 2,316,290 1,579,315 1,885, ,574 2,060,001 1,388,821 1,605,440 % , , ,523 1,056,534 32, , , ,371 % LED 1 14,392,039 18,976,765 5,829,845 2,584,365 12,901,601 18,157,586 5,719,873 2,274,538 % ,630 2,481, , , ,520 2,289, , ,466 %

115 (i)(ii) (iii) (i) (ii) 108

116 (iii) 109

117 LED LED 110

118 111

119 112

120 % 66.7% 64.0% 59.0%

121 (%) A 19.9 B (1) 12.8 C (2) 9.8 D 7.3 E (1) B (2) C 114

122 (%) B (1) 12.8 C (2) 12.7 F 12.3 E 5.4 A (1) B (2) C 115

123 (%) G 11.0 C (2) 9.6 B (1) 9.5 H 4.2 I (1) B (2) C 116

124 (%) G 10.1 C (2) 8.0 B (1) 6.4 J 4.8 K (1) B (2) C 117

125 % 48.2% 38.4% 34.1% 5%

126 ISO 9001: ISO 14001: OHSAS CRoHS 119

127 (1) (2) (3)(4) 120

128 25, , ,000 (i) (ii) (iii) (iv) (v) 121

129 AAA 122

130

131 3C RoHS 3CRoHS

132 % 10.4% 7.8% 8.1%

133 ,100,

134 ISO

135 128

136 (1) (i) (ii) 0.05% , , , ,

137 ,669 2,669,628 1,720, ,

138 (2) (i) (ii) 10,000 50, , , ,216 55,

139 132

140 [] [] 75% (a) (b) 133

141 (c) ,687,68890,

142 (i) 5% (ii) (iii) 135

143 (iv) (a) (b) (c) (a) (b) (c) 136

144 (d) (e) (f) 137

145

146 [ ] [ ] 49 [ ] [ ] 44 [ ] [ ] 139

147 (1195) 140

148 (1) (1) 291AA(1) (2) (3)

149

150 [] []

151 [ ]

152 Cinda (BVI) LimitedHT (BVI) Limited [ ] [ ] 145

153 (1) (1) 291AA(1) (2) (3) (i) (ii) (iii) C. XV 13.51(2) 146

154 (1) (1)

155 (i) (ii) (iii) 2016 [ ]3.21 C3 3.10(2) [ ] B [ ] A5 148

156 ,000136,000147,000177, C. 3A.19 3A.23 i. ii. iii. [] iv [] []

157 A.2.1 A A.2.1 [] [] 150

158 [] [] XV2 3 10% [] [] (1) [] [] (1) [] [] XV2 3 10% 151

159 [] [] 2,000,000, ,000,000 10, [] [] [] [] [] [] [] [] [] 25% [] [] 2016 [ ] [][] 2,699, [ ] 269,990,

160 2016 [ ] [] (i) [] []20% (ii) (i) (ii) (iii) 153

161 [] [] [] 10% (i) (ii) (iii) (i) (ii)(iii)(iv) (v) 154

162 % (a) 155

163 % % 156

164 % 86.3% 89.7% 87.7% 157

165 25.0% % %

166 , , , , , (186,493) (71.0) (241,669) (66.7) (290,308) (65.5) (188,686) (64.6) (173,514) (65.0) 76, , , , , (5,880) (2.2) (8,945) (2.5) (9,430) (2.1) (5,273) (1.8) (4,869) (1.8) (14,876) (5.7) (25,023) (6.9) (32,994) (7.4) (18,929) (6.5) (23,143) (8.7) (5,280) (2.0) (5,454) (1.5) , (1,684) (0.6) 51, , , , , (1,201) (0.5) (362) (0.1) (512) (0.1) (346) (0.1) (1,492) (0.6) 49, , , , , (9,599) (3.7) (15,765) (4.4) (21,491) (4.8) (15,475) (5.3) (13,484) (5.1) 40, , , , , , , , , ,

167 LED , , , , , , , , , , , , , , , LED 44, , , , , , , , , , , , , , , , , , , , LED 12, , , , , , , , , , , ,

168 % LED 21.8% 160.6% 358.6% 21.6% 906.5% % % 83.3% 67.3%LED 29.5% 85.9% % % 71.5% 76.7% 58.5% % 81.3% % % 44.4% %

169 (1) (2) 51, , , , , (3) 88, , , , , (4) 20, , , , , (5) 102, , , , , (6) , , , , , , , , , (1) (2) (3) (4) (5) (6) %

170 89.8% 86.3% 89.7% 87.7% % 66.7% 65.5% 65.0% % % % % % 167, , , , , , , , , , , , , , , , , , , , , , , , , % % % % % 44, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

171 , , , , , , , , , , , , , , , , , , , , , , , , , (i)(ii) (iii) (iv) (v)(vi) , , , ,290 93,333 % % % 33.3% 34.5% 164

172 35.0% % % % % % 56, , , , , , , , , , , , , LED 14, , , , , , , , , , , , % % % %

173 % 35.5% 32.8% 26.8% % % % % % LED LED LED % % % % LED % % % % % % 166

174 (1) (2)

175 , ,518 2,439 2, ,438 1,512 4,154 4,469 3,407 2,199 1,386 1,531 1, ,880 8,945 9,430 5,273 4,

176 , ,855 2,420 2,543 3,122 1,867 2, ,382 11,941 17,296 10,408 9,406 4,233 7,435 9,464 5,095 4, ,209 14,876 25,023 32,994 18,929 23,

177 (863) (315) (464) (3,943) (195) (474) (4,944) 1,411 1,424 (1,684) (5,280) (5,454) 947 1,424 (1,684) , ,350 1, ,

178 ,666 9,827 15,698 8,489 9,886 (1,067) 5,938 5,793 6,986 3,598 9,599 15,765 21,491 15,475 13, % %

179 25.0% % % % % , % ,325,

180 % , % ,000 LED LED ,849, % ,307,000 LED ,001.1% % % ,551, ,175, %

181 % % % % % % [] %

182 % % 21.6% % % 18.3% % % ,992, ,423, % , ,175, % , ,

183 LED LED31.6%34.9 LED ,463, ,909, % ,023, , % ,385, ,238, % % % % %

184 % % % % % % 177

185 % % 20.3% % % ,847, ,992, % , , % , ,

186 LED LED % LED ,721, ,463, ,431.6% , ,023, % ,073, ,385, % % 23.4% 54.0% 52.1% 110.9% %

187 %4.3% % % % % %

188 % % 19.3% % % 18.1% 181

189 ,930 81, ,453 80,378 62, , (15) (1) (7) 2,225 3,089 3,507 1,813 3, , ,492 (43) (101) (106) (60) (127) (30) (108) (104) (43) 37 1, ,601 (2,495) (3,740) 3,531 (6,563) 60,812 84, ,352 86,027 60,

190 (29,190) (52,047) 26, ,534 (72,277) (85,515) (50,483) (105,945) 53,906 33,256 18,246 (28,794) 34,241 38,155 (7,399) (34,783) 59,257 15, ,562 (5,583) (15,813) (11,462) (7,810) (12,982) (50,596) 47,795 15, ,752 (60,818) (9,543) (10,776) (13,067) (7,058) (81,299) (124) (1,255) (359) (305) (1,500) (1,500) 1,442 1, ,260 (11,057) (9,336) (74,925) (7,357) (80,270) 183

191 ,768 11,700 (11,768) (2,207) (281) (1,201) (362) (512) (346) (1,492) 17,582 50,560 35,798 (37,822) 16,381 61,966 23,518 (2,553) (27,895) (7,658) 2,034 (3,612) 5,274 66,587 24,714 17,056 19,090 19,090 15,478 17,056 19,090 15,478 24,364 82,

192

193

194 ,428 1,337 1,122 70, ,042 89,498 59,964 73, , , , , , ,056 19,090 15,478 82,065 30, , , , , ,891 79,923 96,107 63, ,327 85,860 62, ,262 50,407 12,973 12,972 11,768 11,419 10,652 1,260 1,193 1,170 5,559 3,673 5,659 4, , , , , ,478 82, , , , ,

195 ,084 20,456 14,185 10,119 16,860 10,043 3,978 4,538 36,829 90,543 71,335 45,307 70, ,042 89,498 59, % %

196 (1) (1)

197 ,380 58,769 46, ,564 70, , ,045 43, , , , ,491 (863) (1,159) (1,097) (1,077) 137, , , ,414 1,000 9,971 8,969 8,147 3,060 12,236 15,180 16, , , , ,

198 (i)(ii) (iii)(iv)

199 ,037 26,816 66, , ,227 56,219 35,850 2, ,566 43,859 54,406 31, ,965 72,948 69,201 38, , ,072 6, , , , , % (1) (1)

200 ,800, ,000, ,731, ,000 29,569, ,300,000 1,831, ,131, ,603 86,553 56,127 91,328 2,588 2,551 2,155 2,616 1,732 7,003 4,890 7,383 79,923 96,107 63, ,

201 ,979 32,353 26,207 39, ,294 26,890 6,398 17, ,711 4,165 3,088 13, ,684 14,230 3,242 9, ,573 5,751 11,947 2, ,164 5,245 9,738 75,603 86,553 56,127 91, %

202 (1) (1) , ,262 50,407 12,

203 [] (a) 7.27% ,768 (b) 5.11% ,419 10,652 11,768 11,419 10,652 a) 2014 (i) (ii) 2,520, % ,080, % b) (i) (ii) (iii) 2,340, % ,360, %

204 [] ,884, ,256, [] 12[] 197

205 ,543 10,776 13, , [] [] [] ,763 76,962 1,

206 ,514 3,628 3, ,680 7,802 3,725 15,194 11,430 7, [] a) , ,262 50,407 12,

207 b) 8 9 6(b) c)

208 (9) (1) 15.3% 18.1% 20.3% 18.3% (2) 43.5% 42.9% 27.6% 26.6% (3) 16.2% 16.9% 19.5% 18.7% (4) (5) (6) 67.7% 81.7% 15.5% 6.6% (7) 49.3% 69.2% 10.7% (10) (8) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

209 % 18.1% 20.3% 18.3% % 42.9% 27.6% 26.6% % 16.9% 19.5% 18.7% % %

210 % 81.7% 15.5% 6.6% % % % % % 69.2% 10.7% % % %

211 a) % 66.0% 77.4% 81.9% b) ,200,000 35,775,00023,400,

212 c) d) (i)

213 [][] [] [][] [] [][][] [] [] []

214 [] (i) (ii) (iii) ,700,000 [] 207

215 [] 208

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253 [ ] [ ][] [] I-1

254 12 31 [][] I-2

255 I-3

256 , , , , ,847 (186,493) (241,669) (290,308) (188,686) (173,514) 76, , , ,290 93, (5,880) (8,945) (9,430) (5,273) (4,869) (14,876) (25,023) (32,994) (18,929) (23,143) (5,280) (5,454) 947 1,424 (1,684) 51,131 81, ,965 80,724 63,898 6(a) (1,201) (362) (512) (346) (1,492) 6 49,930 81, ,453 80,378 62,406 7(a) (9,599) (15,765) (21,491) (15,475) (13,484) 40,331 65,717 89,962 64,903 48,922 40,331 65,717 89,962 64,903 48,922 I-4

257 ,331 65,717 89,962 64,903 48,922 3,127 (5,269) (15,931) 1,965 (6,665) 3,127 (5,269) (15,931) 1,965 (6,665) 43,458 60,448 74,031 66,868 42,257 I-5

258 ,802 23,510 31, , , ,316 1,380 17,960 23,629 93, , ,428 1,337 1, , ,042 89,498 59, , , , ,940 24(a) ,056 19,090 15,478 82, , , , , ,923 96,107 63, , , ,262 50,407 12, ,768 11, ,260 1,193 1,170 24(a) 5,559 3,673 5, , , , ,548 82, , , , , , , ,519 I-6

259 (b) 7,694 13,382 18,301 21,520 92, , , , , , , ,999 92, , , ,999 I-7

260 , , ,331 40,331 3,127 3,127 3,127 40,331 43, (34,418) (34,418) (34,418) 3, , , (34,418) 3, , , ,717 65,717 (5,269) (5,269) (5,269) 65,717 60, (34,418) (2,050) 189, , (34,418) (2,050) 189, , ,962 89,962 (15,931) (15,931) (15,931) 89,962 74, _ 98,598 98, ,180 (17,981) 279, ,742 I-8

261 (34,418) (2,050) 189, , ,903 64,903 1,965 1,965 1,965 64,903 66, (34,418) (85) 254, , ,180 (17,981) 279, , ,922 48,922 (6,665) (6,665) (6,665) 48,922 42, ,180 (24,646) 328, ,999 I-9

262 ,930 81, ,453 80,378 62, , (15) (1) (7) 2,225 3,089 3,507 1,813 3, , ,492 (43) (101) (106) (60) (127) (30) (108) (104) (43) 37 1, ,601 (2,495) (3,740) 3,531 (6,563) 60,812 84, ,352 86,027 60,967 (29,190) (52,047) 26, ,534 (72,277) (85,515) (50,483) (105,945) 53,906 33,256 18,246 (28,794) 34,241 38,155 (7,399) (34,783) 59,257 15, ,562 (5,583) (15,813) (11,462) (7,810) (12,982) (50,596) 47,795 15, ,752 I-10

263 (60,818) (9,543) (10,776) (13,067) (7,058) (81,299) (124) (1,255) (359) (305) (1,500) (1,500) 1,442 1, ,260 (11,057) (9,336) (74,925) (7,357) (80,270) 11,768 11,700 (11,768) (2,207) (281) (1,201) (362) (512) (346) (1,492) 17,582 50,560 35,798 (37,822) 16,381 61,966 23,518 (2,553) (27,895) (7,658) 2,034 (3,612) 5,274 66,587 24,714 17,056 19,090 19,090 15,478 17,056 19,090 15,478 24,364 82,065 I-11

264 ,000 50,000 1 [][] % [] [] 50,000 50, (i) (ii) (iii) (iv) 20,000,000 2,000,000, , ,000,000 2,000,000, I-12

265 ,000 9, (b) , % 100% 10, % 100% 50,000, % 100% I-13

266 a) I-14

267 b) 2(g)(i) I-15

268 c) 2(o) (ii) (iii) 2(g)(i) 2(o)(iii) d) 2(g)(ii) 5% I-16

269 e) 5 I-17

270 f) g) i) 2(g)(ii) 2(g)(ii) I-18

271 ii) I-19

272 iii) 34 2(g)(i) (ii) h) 2(g)(i) i) j) k) l) i) I-20

273 ii) m) I-21

274 n) o) i) ii) iii) iv) 2(t) p) I-22

275 q) r) a) i) ii) iii) b) i) ii) iii) iv) v) vi) vii) viii) (a) (a)(i) I-23

276 s) t) 3. a) i) ii) 5% I-24

277 iii) iv) v) 2(g)(ii) vi) vii) b) I-25

278 , , , , , (i) (ii) (i) (ii) I-26

279 a) , ,350 1, ,492 b) 1,548 2,493 2,639 1, ,899 35,270 32,242 18,426 21,540 21,447 37,763 34,881 19,773 21,874 c) ,225 3,089 3,507 1,813 3,405 * * (7) * 37 1, ,861 3,227 4,015 1,960 1,668 # 183, , , , ,817 * 6,382 11,941 17,296 10,408 9, , # 6(b) * I-27

280 7. a) (a) 10,666 9,827 15,698 8,489 9,886 24(b) (1,067) 5,938 5,793 6,986 3,598 9,599 15,765 21,491 15,475 13,484 [ ] 16.5% % % 10% I-28

281 b) ,930 81, ,453 80,378 62,406 12,482 20,370 27,863 20,094 15, (35) (2) 507 (5,003) (8,154) (11,166) (8,038) (6,618) 2,131 3,462 4,746 3,419 3,051 9,599 15,765 21,491 15,475 13, (1) I-29

282 I-30

283 ,000, I-31

284 12. a) (i)(ii) , , , , ,847 17,960 23,629 93,932 29, , , , , , ,847 17,960 23,629 93,932 29, ,098 b) 10% A 178, , , , ,070 B 44,335 45,034 31,539 20,299 19,947 C 14,705 58,264 42,002 30,193 38,084 D 7,911 15,356 48,046 4,831 48, , , , , ,443 I-32

285 ,234 2,272 2, ,905 8, , ,543 (100) (31) (131) ,598 2,436 3, ,708 9,495 1, ,776 (3,392) (19) (3,411) (351) (55) (89) (15) (1) (511) ,350 2,381 5, ,562 5, ,179 13,067 (123) (93) (216) 3 (3) (1,251) (128) (275) (36) 1 (1,689) ,624 2,931 5, ,197 42, ,874 4, ,117 (103) (3) (616) (722) 3, (3,787) (521) (55) (101) (12) (117) (806) ,874 35,444 3,110 5,861 3, , (2,701) (580) (1,072) (234) (4,587) (1,151) (433) (584) (57) (2,225) (86) (21) (37) (7) (151) (3,891) (1,034) (1,683) (298) (6,906) (1,862) (419) (750) (58) (3,089) 1, , I-33

286 (3,907) (1,425) (2,371) (349) (8,052) (2,233) (445) (815) (14) (3,507) (5,831) (1,782) (2,968) (344) (10,925) (5,831) (1,782) (2,968) (344) (10,925) (1,358) (1,378) (214) (397) (58) (3,405) (1,345) (7,085) (1,862) (3,303) (13,595) ,529 28,359 1,248 2,558 3, , ,793 1,149 2, ,197 31, , , , ,707 1,402 2, ,802 (i) (ii) ,874,000 89,868,00046,006, ,529,00088,978,00045,551, ,800, ,000,00060,817, ,731, ,000 29,569, ,300,000 1,831,000116,131,000135,874,00013 I-34

287 (4) ,255 (10) , (27) , (5) (4) , , a) I-35

288 b) ,428 1,337 1,122 1,428 1,337 1,122 1,428 1,337 1, ,500, ii 50, % 100% i 10, % 100% iii iv v vi 50,000, % 100% (i) I-36

289 (ii) (iii) (iv) ,400,000 8,400, ,000,00033,600,000 (v) ,084 20,456 14,185 10,119 16,860 10,043 3,978 4,538 36,829 90,543 71,335 45,307 70, ,042 89,498 59, , , , ,817 3, ,943,000195,000 I-37

290 , , ,045 43,927 67,380 58,769 46, , , , , ,491 (863) (1,159) (1,097) (1,077) 137, , , ,414 1,000 9,971 8,969 8,147 3,060 12,236 15,180 16, , , , , a) ,037 26,816 66, , ,227 56,219 35,850 2, ,566 43,859 54,406 31, ,965 72,948 69,201 38, , ,072 6, , , , , (a) I-38

291 b) ,159 1,097 i (19) (62) (20) ,159 1,097 1,077 i) ,000315,000 c) , , , , ,790 6,421 2,756 17, ,317 1,576 11, , ,290 9, , , , , , I-39

292 ,056 19,090 15,478 82,065 17,056 19,090 15,478 82, ,603 86,553 56,127 91,328 2,588 2,551 2,155 2,616 1,732 7,003 4,890 7,383 79,923 96,107 63, , ,979 32,353 26,207 39, ,294 26,890 6,398 17, ,711 4,165 3,088 13, ,684 14,230 3,242 9, ,573 5,751 11,947 2, ,164 5,245 9,738 75,603 86,553 56,127 91, I-40

293 (a) 7.27% ,768 (b) 5.11% ,419 11,768 11,419 a) 2014 (i) 2,000,0002,520,0007.5% (ii) 8,000,00010,080,0007.5% b) (i) (ii) 2,000,0002,340, % ,000,0009,360, % ,768 11, I-41

294 24. a) ,666 9,827 15,698 9,886 (5,188) (10,254) (11,935) (4,137) 81 (46) (90) (90) 5,559 (473) 3,673 5,659 (473) 5,559 3,673 5,659 5,559 (473) 3,673 5,659 b) ,170 4,381 8,551 (3,198) 2,131 (1,067) ,037 6,657 7,694 2,475 3,463 5,938 (55) (195) (250) ,457 9,925 13,382 1,049 4,744 5,793 (213) (661) (874) ,293 14,008 18,301 I-42

295 ,293 14,008 18, ,050 3,598 (86) (293) (379) ,755 16,765 21, ,694 13,382 18,301 21,520 7,694 13,382 18,301 21, A B C D a b c d (280) (381) (661) ,260 1,643 (383) (383) ,260 1, ,260 1,260 (67) (67) ,193 1,193 I-43

296 A B C D a b c d ,193 1,193 (23) (23) ,170 1, ,170 1, ,193 1, ,260 1, (a) (b) (c) (d) ,000220, ,000300, , , ,260,0001,000, ,000200, I-44

297 ,000,000,000 2,000,000,000 20, ,000 10, , ,50050, (i) (ii) (iii) 20,000,000 2,000,000, (iv) ,00050, ,000,000 2,000,000, ,000 9, I-45

298 (a) (i) 2(p) (ii) (1) ,418,000(2) ,598,000 (iii) (b) % 80% , ,262 50,407 12,973 79,923 96,107 63, ,327 11,768 11, (17,056) (19,090) (15,478) (82,065) 125, ,047 98,101 43,654 92, , , , , , , ,653 58% 57% 23% 11% I-46

299 a) i) ii) 90 6 iii) % 66% 77% 82% 19 iv) b) ,000,00025,200,00030,000,000 35,775,00020,000,00023,400, I-47

300 2013 % 62,726 62,726 62,726 79,923 79,923 79, , , , % ,252 12,252 11, , , ,262 96,107 96,107 96, , , , % 50,407 50,407 50,407 63,172 63,172 63, , , ,579 I-48

301 % ,823 11,823 11,419 12,973 12,973 12, , , , , , ,719 c) ,000114,000 d) (i) I-49

302 e) i) ,428 1,428 1,428 1, ,337 1,337 1,337 1,337 I-50

303 ,122 1,122 1,122 1, a) , ,262 50,407 12, I-51

304 b) 8 9 6(b) c) a) ,763 76,962 1,588 I-52

305 b) ,514 3,628 3, ,680 7,802 3,725 15,194 11,430 7, ,000,00037,800, ,000,00012,600, ,000,00035,800, ,000,00035,800, ,000,00035,100, ,000,00023,400, , , , ,900 I-53

306 (a) ,109,000 1,490,000 2,619,000 (b) [ ] [ ] [ ] []2,699, ,990,000[ ] [ ] [ ] [] [] [ ] I-54

307 [] II-1

308 [] II-2

309 [] II-3

310 [] II-4

311 [] II-5

312 [] II-6

313 (852) (852) info@romagroup.com III-1

314 III-2

315 [] BCom(Property) MFin PhD (BA) MHKIS RPS(GP) AAPI CPV CPV(Business) 2016 [ ] [ ] 12 III-3

316 , , ,700,000 25, , SZJT , ,300, (2016) , , (2016) , ,000, III-4

317 4. (M.Sc) a. b. c. III-5

318 (a) (b) 2. [ ] (a) (i) (ii) IV-1

319 (iii) (a) (b) (c) (d) (e) (f) (g)(h) (iv) IV-2

320 30 (v) (vi) IV-3

321 (vii) IV-4

322 (b) (i) IV-5

323 (aa) (bb) (cc) (dd) (ee) (ff) (gg) (hh) (ii) IV-6

324 (iii) (iv) IV-7

325 (v) IV-8

326 (vi) (vii) (viii) IV-9

327 (aa) (bb) (cc) [] [] [] [] (dd) (i) (ii) (ee) IV-10

328 (c) (d) (i) 15 (ii) (a) (b) IV-11

329 (A) (B) (C) IV-12

330 (iii) 15 (iv) (i) (ii) 95% IV-13

331 (v) (vi) IV-14

332 (e) IV-15

333 (f) (i) (ii) (iii) (aa) (bb) IV-16

334 20 (g) (h) 3(f) (i) IV-17

335 (i) (ii) (j) IV-18

336 (a) (b) (i) (ii) (iii) 37 (iv) (v) IV-19

337 (c) (d) 37A(1) IV-20

338 (e) (f) Foss v. Harbottle (g) IV-21

339 (h) (i) (ii) (iii) (Tax Information Authority) (Tax Information Authority Law) 2013 (i) (j) (k) (l) (m) IV-22

340 (n) 2013 (o) 60 (p) (i)(ii)(iii) IV-23

341 (i) (ii) (q) 75% IV-24

342 (r) 90% (s) 4. Appleby IV-25

343 A B 2. 50,000 50, ,000, ,000,000 2,000,000, , ,000,000 2,000,000, ,0009, V-1

344 [] 3. [ ] [ ] [ ] (a) [] (b) (a) [ ]10% [] (b)[] [] [] (i) [][] [] (ii) V-2

345 (iii) [] 2,699, ,990,000 [ ] [ ] [ ] [] [ ] (c) [] [] [] 20% (i) (ii) (iii) V-3

346 (d) [] [] 10% (e) (e) (d) [] []10% 4. [] ,000 50, V-4

347 (i) 20,000,000 2,000,000, (ii) (iii) (iv) 50, ,000,000 2,000,000, ,000 9, V-5

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