2 4 6 8 11 21 25 27 34 35 45 46 47 49 52 54 127 129 1 2006

1049 8122 2006 2

Q LZ Q 17 3 2006

Clarendon House 2 Church Street Hamilton HM 11 Bermuda 99 21 28 26 2006 4

CPA FCIS (852) 2287 8888 (852) 2287 8000 www.cash.com.hk 5 2006

Q IDC 73.5% LZ 2006 6

7 2006

816,600,000 213,600,000 383,200,000 213,600,000 (IPO) 39,900,000 26,600,000Netfield Technology Limited 27,500,000 67,700,00040,200,000 14,000,000 LZ LZ 32%71,100,000 32,100,000 2006 8

567,300,000364,100,000 61,200,000 821,200,000488,200,000 1.1 1.3 437,500,000 251,300,000 78,100,000 15,000,000 16,700,000 2,400,000 30,500,000 16,200,000 0.27 60,000,00014,300,000 48,000,000 9 2006

110,000,000 0.40 155,000,0000.40 120,000,000 130,600,000 5% 30,000,000 27%106,200,000 7.89% 19,800,000 (i) 120,000,000 (ii)netfield Technology Limited 10%10% 49,300,000 18,600,000 2006 10

6.8% 4.3%5.1% 3.3% (IPO) 85% 19,964 34% 7.3% 3.2% 1.2% 11 2006

2006 12

ARTAR AvW Invest AG 13 2006

2006 14

15 2006

2006 16

LZ LZ LZ LZ Q 17 2006

2006 18

(MMORPG) CABALCABAL MMORPGCABAL 19 2006

2006 20

1,296 390 228,400,000 21 2006

Q LZ LZ 2006 LZ 2006 22

2006 LZ LZ 2006 23 2006

2006 24

MBA, BBA, FFA, CPM (HK), MHKIM, MHKSI CEPA MBA, FCCA, FCPA, MHKSI MBA, BASc MBA, BEng 25 2006

LL.B MSc (Business Administration), BBA, CFA, CGA PhD, MBA, BBA 2006 26

A.2.1 8 7 8 53 27 2006

7/8 7/7 8/8 7/7 8/8 7/7 2/5 3/3 3/3 2/4 0/0 1/1 8/8 8/8 7/8 2006 28

. 2 2/2 2/2 2/2 29 2006

10 2006 30

2 1/2 2/2 2/2 0/0 1/1 0/0 5 31 2006

5/5 5/5 4/5 3,500,000 3,079,000 6,579,000 2006 32

33 2006

2006 34

(a) (b) (c) 46 127128 16 47 37 35 2006

137,398,000 (i) Celestial Investment Group LimitedCIGL 10% CIGL120,000,000 120,000,000(ii) CIGL CIGLCIGLNetfield Technology Limited 10%10% 110,000,000 2006 36

0.2861,200,000 0.385 218,741,913 59,800,00040,000,000 30% 37 2006

(i) (ii) 86(2) (iii) 45 43 2006 38

352 XV : A. 1. (%) 246,042,564* 37.49 7,644,300 1.16 7,644,300 246,042,564 38.65 * Cash Guardian Limited Cash Guardian Cash Guardian 2. (2) (3) (%) 13/11/2006 13/11/2006 12/11/2008 0.323 (1) 4,000,000 4,000,000 0.61 13/11/2006 13/11/2006 12/11/2008 0.323 4,000,000 4,000,000 0.61 13/11/2006 13/11/2006 12/11/2008 0.323 4,000,000 4,000,000 0.61 13/11/2006 13/11/2006 12/11/2008 0.323 (4) 4,000,000 4,000,000 0.61 16,000,000 16,000,000 2.44 39 2006

(1) (2) 0.33 (3) 422,000 42(A) (4) (5) (6) B. (a) (%) 679,219,434* 49.15 17,264,000 1.25 9,860,000 0.71 280,000 0.02 27,404,000 679,219,434 51.13 * CIGL638,827,434Cash Guardian40,392,000 Cash Guardian 2006 40

(b) (6) (2) (3) (%) 6/10/2005 6/10/2005 31/10/2006 0.380 (1) 7,800,000 (7,800,000) 7/7/2006 7/7/2006 31/7/2008 0.296 6,000,000 6,000,000 0.43 6/10/2005 6/10/2005 31/10/2006 0.380 7,800,000 (7,800,000) 7/7/2006 7/7/2006 31/7/2008 0.296 6,000,000 6,000,000 0.43 6/10/2005 6/10/2005 31/10/2006 0.380 7,800,000 (7,800,000) 7/7/2006 7/7/2006 31/7/2008 0.296 6,000,000 6,000,000 0.43 7/7/2006 7/7/2006 31/7/2008 0.296 (4) 13,800,000 13,800,000 0.99 6/10/2005 6/10/2005 31/10/2006 0.380 (5) 7,500,000 (7,500,000) 6/10/2005 6/10/2005 31/10/2006 0.380 (5) 7,800,000 (7,800,000) 38,700,000 (38,700,000) 31,800,000 31,800,000 2.28 (1) (2) 0.29 (3) 1,613,000 42(B) (4) (5) (6) (7) (8) XV 41 2006

0.10 42(A) 0.10 42(B) 336 (%) Jeffnet IncJeffnet(1) 246,042,564 37.49 Cash Guardian (1) 246,042,564 37.49 Mr Al-Rashid, Abdulrahman Saad 108,000,000 16.46 Al-Rashid (2) Abdulrahman Saad Al-Rashid & 108,000,000 16.46 Sons Company LimitedARTAR (2) 2006 42

(1) Cash Guardian Jeffnet 100%Jeffnet The Jeffnet Unit Trust JeffnetCash Guardian (2) ARTAR Al-Rashid45% Al- Rashid ARTAR 5% 25% 252,600 46 43 2006

3.13 2006 44

46126 90 45 2006

6 816,622 213,620 4,104 3,480 (277,100) 291 (85) 8 (228,369) (123,970) (256,251) (70,879) (25,252) (11,656) 9 (63,500) (16,984) 18,621 (6,632) (2,876) 702 8,294 (2,331) 6,773 (4,182) 16,289 21 14,374 (26,728) 21 71,100 16 (5,951) 19 (10,800) 12 59,300 (18,576) 13 (5,939) 2,999 53,361 (15,577) 14 (11,482) 53,361 (27,059) 32,057 (37,022) 21,304 9,963 53,361 (27,059) 15 0.07 (0.08) 0.07 (0.06) 0.06 2006 46

16 98,750 12,802 17 16,378 18 5,000 19 33,392 20 212,027 17,426 21 103,870 22 68,712 11,261 24 16,241 7,564 25 656 725 26 56,095 13 1,575 3,940 452,731 213,683 27 49,624 28 782,181 469,772 25 19,275 38,460 58,454 19,580 21 76,187 373 29 49,325 35,467 30 16 31 78,075 17,125 32 574,577 352,902 32 168,569 118,219 1,856,640 1,051,541 33 1,071,830 581,965 8,027 109,467 35,801 38(iii) 100,590 4,869 1,525 34 756 150 35 405,189 171,737 36 30,242 1,700,728 821,420 155,912 230,121 608,643 443,804 47 2006

37 65,623 43,748 239,332 139,596 304,955 183,344 581 2,496 883 259,880 179,273 567,331 364,081 13 8,494 34 541 159 35 32,277 79,564 41,312 79,723 608,643 443,804 46126 2006 48

h i j k 43,748 295,177 16,724 1,160 12,314 (148,606) 220,517 771 680 166,086 388,054 (37,022) (37,022) 9,963 (27,059) 203 203 a(i) (151) (151) (190) (341) b (195,665) 195,665 c (195,665) 195,665 (3,677) (3,677) d(i), (ii), (iii) 53,244 53,244 e (46,343) (46,343) 43,748 99,512 16,724 1,160 12,314 9,886 183,344 581 883 179,273 364,081 (288) (288) (288) 38(iii) 15,564 15,564 15,564 14,095 14,095 14,095 32,057 32,057 21,304 53,361 (288) 29,659 32,057 61,428 21,304 82,732 422 422 1,613 2,035 g(ii) (308) (308) a(ii) (273) (273) (22,298) (22,298) f 21,875 39,373 61,248 61,248 g 79,212 79,212 2,389 2,389 (1,487) (1,487) (1,487) 65,623 137,398 16,724 1,160 12,314 (288) 422 29,659 41,943 304,955 2,496 259,880 567,331 49 2006

(a) (i) 10,000,000 10,000,000 190,000 (ii) 8,000,000 6,300,000 14,300,000273,000 (b) 195,665,196 (c) 195,665,196 (d) (i) 0.27132,000,0000.10 (ii) 13,325,0000.34 13,325,0000.10 (iii) 0.40 145,000,0000.10 145,000,0000.10 (e) (i) 0.28 83,000,0000.02 66.52%59.17% (ii) 0.30223,000,0000.02 59.17%45.60% (iii) 19,833,333 0.316 19,833,333 0.0245.60%44.69% (f) 0.28 218,741,9130.10 2006 50

(g) (i) 0.40155,000,0000.10 155,000,0000.10 (ii) 16,200,0000.27 60,000,000 (iii) 1,170,0000.34 1,170,000 0.10 (iv) 1,000,000 0.296 1,000,000 0.10 (h) (i) (i) (ii) (j) (k) CASH on-line Limited (l) 51 2006

59,300 (30,058) (291) 85 39(a) 5,393 2,876 (702) 4,131 207 186 25,252 21,675 2,035 203 974 199 3,544 (471) (143) 4,182 (16,289) (71,100) 5,951 10,800 63,500 19,240 2,331 (6,773) 16 (64) (14,374) 26,728 92,681 25,862 9,424 (307,574) (106,777) 19,052 1,670 11,837 (3,822) (373) (11,725) 10,150 (221,675) 80,254 331,051 (34,941) 8,027 18,221 (41,098) (51,054) (68,702) (1,045) 471 143 (51,628) (68,559) 2006 52

(56,095) 38 (44,053) 21 60,000 (16,550) (343) 616 43,279 (29,766) (7,539) (8,677) (947) (1,931) (40,361) (21,645) 62,548 116,805 59,610 (10,373) 967 (149) (221) (14,300) (10,000) 61,248 63,012 62,230 (22,298) (3,677) (108) (15) (1,487) (300) (212) (1,067) (63,212) (17,874) (3,319) (163,232) 142,300 (27,724) 50,311 (117,928) 118,219 236,147 39 168,569 118,219 168,569 118,219 53 2006

1. 47 2. HKFRSs HKFRSs HKFRSs HKAS 1 1 HKFRS 7 1 HKFRS 8 2 HK(IFRIC)7 HKAS 29 3 HK(IFRIC)8 HKFRS 2 4 HK(IFRIC)9 5 HK(IFRIC)10 6 HK(IFRIC)11 HKFRS 2 7 HK(IFRIC)12 8 1 2 3 4 5 6 7 8 2006 54

3. HKFRSs 55 2006

3. HKFRS 3 HKFRS 5 2006 56

3. 57 2006

3. HKAS 39 2006 58

3. 59 2006

3. 2006 60

3. 61 2006

3. 2006 62

3. 63 2006

3. 2006 64

3. 65 2006

3. 2006 66

3. 67 2006

3. HKFRS 2 4. 1,575,000 452,956,000 212,027,00023 2006 68

4. 12,292,00022 5,460,000 22 38,000,000 22 69 2006

5. 2006 70

5. 71 2006

6. 263,032 178,720 83,067 34,900 25,316 9,459 2,476 433,272 816,622 213,620 374,296 229 374,525 66.52% 44.69% 14 38(iii) 2006 72

7. 38 6 345,977 37,251 433,272 122 816,622 82,413 (27,527) (25,898) (76) 28,912 14,374 14,374 71,100 71,100 (55,086) 59,300 (5,939) 53,361 73 2006

7. 1,537,905 182,249 339,433 33,467 2,093,054 216,317 2,309,371 1,230,378 38,932 287,606 100,590 1,657,506 84,534 1,742,040 9,416 10,890 7,775 1,685 29,766 9,169 81,163 90,332 180 2,696 2,876 7,056 1,117 16,213 866 25,252 207 207 98 2,233 2,331 5,951 5,951 2006 74

7. 213,557 63 213,620 374,525 588,145 23,847 (3,918) 21,514 41,443 (8,252) 33,191 (26,728) (26,728) (16,984) (2,256) (19,240) (16,307) (16,307) (974) (974) (18,576) (11,482) (30,058) 2,999 2,999 (15,577) (11,482) (27,059) 1,150,965 741 1,151,706 103,870 9,648 1,265,224 621,139 621,139 280,004 901,143 75 2006

7. 2,116 73 2,189 5,350 7,539 10,606 1,050 11,656 10,019 21,675 186 186 186 10,800 10,800 10,800 778,066 213,620 26,830 11,726 816,622 213,620 2006 76

7. 1,905,384 1,151,706 148,444 39,226 2,093,054 1,151,706 17,066 7,539 12,100 600 8. 29,766 7,539 220,045 120,478 38,207 220,045 158,685 6,289 3,289 1,222 6,289 4,511 2,035 203 2,035 203 228,369 123,970 39,429 228,369 163,399 77 2006

9. 63,212 15,618 2,256 63,212 17,874 108 15 108 15 180 1,351 180 1,351 63,500 16,984 2,256 63,500 19,240 10. 100 100 200 840 720 1,290 371 324 120 3,665 3,526 1,000 224 160 4,910 143 143 143 53 53 535 42 36 66 13 22 179 4,551 899 2,499 608 506 153 100 173 9,489 2006 78

10. 100 100 200 3,766 720 1,160 675 870 1,361 8,552 17 17 17 17 68 12 36 58 17 44 62 229 3,795 773 1,235 692 931 1,423 100 100 9,049 11. 10 2,920 4,286 156 122 4,124 102 12 7,200 4,522 79 2006

11. 1,000,0011,500,000 2 1,500,0012,000,000 2 1 3,500,0014,000,000 1 12. 39,250 6,051 10,218 39,250 16,269 3,544 3,544 4,131 4,131 207 186 207 186 3,500 2,622 3,500 2,622 9,783 9,783 25,252 11,656 10,019 25,252 21,675 2,331 (43) (6,730) 2,331 (6,773) 277,100 248,565 277,100 248,565 4,614 4,614 71,543 16,888 44,956 71,543 61,844 1,562 2,414 1,562 2,414 73,105 16,888 47,370 73,105 64,258 (166) 643 (166) 643 (471) (143) (471) (143) 2006 80

13. (4,140) (941) (4,140) (941) (143) (143) (4,283) (941) (4,283) (941) 94 94 (4,189) (941) (4,189) (941) (1,750) 3,940 (1,750) 3,940 (5,939) 2,999 (5,939) 2,999 17.5% 15% 81 2006

13. 59,300 (18,576) (11,482) 59,300 (30,058) 17.5% (10,378) 5,260 94 2,515 (4,677) (7,926) (4,885) 15,703 3,923 (14,018) (6,319) 8,712 5,817 3,940 (587) (54) (60) (5,939) 2,999 2006 82

13. (4,494) 4,494 1,169 2,771 3,940 2,549 (2,549) (776) 4,716 3,940 (9,109) (9,109) 1,289 (3,654) 615 (1,750) 513 1,062 (8,494) (6,919) 1,575 3,940 (8,494) (6,919) 3,940 459,025,000449,585,000 6,069,00026,949,000 452,956,000 401,756,000 83 2006

14. 83,000,0000.02 223,000,0000.02 19,833,3330.02 66.52%44.69% 40.59%HKFRS 5 (10,508) (974) (11,482) 374,525 (248,565) (124,193) (10,019) (2,256) (10,508) (10,508) 33,860,000 71,578,000 104,429,000 2006 84

15. 32,057 274 (3,488) 28,843 463,852,715 499,003 464,351,718 85 2006

15. (37,022) 437,483,827 437,483,827 (0.08) (29,506) (0.06) 2006 86

15. (7,516) (0.02) 87 2006

16. 43,543 10,000 93,985 193,048 3,140 343,716 5,547 1,526 466 7,539 (9,780) (10,000) (1,924) (55,760) (350) (77,814) (33,763) (53,604) (78,329) (1,416) (167,112) 44,004 60,485 1,840 106,329 11,527 16,671 1,568 29,766 (2,636) (7,079) (9,715) 31,000 27,650 31,234 448 90,332 31,000 80,545 101,311 3,856 216,712 22,651 10,000 62,652 145,902 2,014 243,219 712 10,168 10,423 372 21,675 (6,045) (10,000) (1,924) (54,941) (7) (72,917) (17,318) (34,839) (45,287) (1,006) (98,450) 36,057 56,097 1,373 93,527 700 15,738 8,005 809 25,252 4,991 960 5,951 (661) (6,107) (6,768) 700 56,125 58,955 2,182 117,962 30,300 24,420 42,356 1,674 98,750 7,947 4,388 467 12,802 2006 88

16. 1,508,000389,000 5,951,000 17. 16,793 415 16,378 16,793 89 2006

18. 38(iii) 5,000 5,000 19. 33,392 10,800 10,800 (10,800) (10,800) 33,392 2006 90

20. 57,199 (12,871) (566) (26,336) 17,426 195,464 (863) 212,027 23 21. 130,598 8 (8) (26,728) 103,870 227,640 % % RACCA Capital Inc 33 33 33 33 91 2006

21. 23,924,000 14 26,336 26,336 (2,412) 23,924 (23,924) 1,776 952,600 (3,318) (709,058) (1,542) 243,542 98,878 600 865,647 (1,542) (65,838) 14,374 (26,728) 2006 92

21. 500 500 443,572,587 40.59% 54,545,000 30,000,000294,965,087 106,000,00030,000,000 76,000,00071,100,000 94,062,500 8.61% 93 2006

22. 9,092 1,970 199 11,261 38 16,390 5,460 38,000 59,850 1,760 171 1,931 (199) (199) 9,092 3,730 16,561 5,460 38,000 72,843 4,131 4,131 4,131 4,131 9,092 3,730 12,430 5,460 38,000 68,712 9,092 1,970 199 11,261 9,092,00023 3,730,000 138,000 12,292,000 38(i) 2006 94

22. 15% 5,460,00038(ii) www.shanghai.com 38,000,0003C 38(iii) 23 95 2006

23. 7 20 22 16,563 9,092 109,945 85,519 38,000 212,027 9,092 38,000 7.75% 15% 2006 96

23. 10 16.4% 24. 16,241 7,564 25. 601 637 45,900 76,684 46,501 77,321 (26,570) (38,136) 19,931 39,185 656 725 19,275 38,460 19,931 39,185 97 2006

25. 4,968,00025,756,000 48 34 48 34 144 153 361 416 601 637 2% 4.98% 19,227 38,426 23 23 80 79 20 19,330 38,548 2006 98

26. Netfield Technology LimitedNetfield 55,000,000 1,095,000 27. 48,950 674 28. 49,624 125,450 29,894 112,334 94,958 443,524 270,707 83,847 70,718 3,479 2,275 372 1,032 12,715 460 188 782,181 469,772 99 2006

28. 22,549,00027,872,000 30 Cash Guardian Limited Cash Guardian 11,569 12,720 30 0 30 11,160 2,373 31 60 2,409 436 61 90 1,693 5 90 1,764 681 17,026 3,495 2006 100

29. 49,325 35,467 30. 16 31. (a) 16,685 16,207 (b) 61,390 918 78,075 17,125 (a) 15,000,00015,000,000 (b) 61,390,000918,000 101 2006

32. 33. 679,498 347,961 106,132 77,148 142,500 127,446 2,798 3,010 937 139,965 26,400 1,071,830 581,965 30 2006 102

33. 574,577,000352,902,000 30 30 90 0 30 57,432 31 60 37,468 61 90 32,879 90 12,186 139,965 103 2006

34. 2 3 2.95% 6% 824 164 756 150 555 177 541 159 1,379 341 1,297 309 (82) (32) 1,297 309 1,297 309 (756) (150) 541 159 2006 104

35. 89,347 29,737 200,922 142,000 74,989 365,258 171,737 72,208 79,564 437,466 251,301 405,189 171,737 32,277 79,564 437,466 251,301 (405,189) (171,737) 32,277 79,564 362,837,000171,737,000 (a) (b) (c) (d) 2,421,000 105 2006

35. 15,000,000 15,000,00031 89,347,00029,737,000 188,000,000142,000,000 2,421,00010,501,000 6% 5.75%2,421,000 74,989,000 21,208,00079,564,000 3%51,000,000 1,699,164,000 677,500,000 36. 40,500,000Abdulrahman Saad Al-Rashid & Sons Company LimitedARTAR3% ARTAR ARTAR 10,000,000 30,500,0000.27 112,962,962 2006 106

36. ARTAR16,200,000 0.27 60,000,0000.10 8,000,0006,300,000 HKAS 32 30,242 39,834 59 284 (16,062) (14,239) (9,876) 30,242 14,300,00010,000,000 291,000 85,000 107 2006

37. 0.10 1,000,000 100,000 437,484 43,748 (a) 218,742 21,875 656,226 65,623 (a) 0.28 218,741,9130.10 2006 108

38. (i) Netfield Netfield Technology Limited 100% 116,484,000 102,491,00016,390,000 2,615 2,615 1,496 1,496 2,300 2,300 (6,349) (6,349) (24,694) (24,694) 16,390 16,390 (2,459) (2,459) (24,632) 13,931 (10,701) 24,694 102,491 116,484 26 56,095 60,389 116,484 (60,389) 2,300 (58,089) Netfield 25,525,00023,633,000 109 2006

38. (ii) 100% 7,454,000 6,554 5,460 325 5,763 6,975 5,182 (12,276) (11,378) (170) (5,014) 1,421 (2,389) 5,014 7,454 11,500 9,000 2,500 11,500 (11,500) 5,182 (6,318) 11,726,000 61,000 2006 110

38. (iii) 100% 35.61% 69,955,00038,000,000 81,163 81,163 4,643 12,357 17,000 5,000 5,000 62,267 62,267 1,746 1,746 47,218 47,218 2,133 2,133 44,400 44,400 50,354 50,354 (146,538) (146,538) (37,718) (37,718) (200) (200) (64,007) (64,007) 38,000 38,000 (6,650) (6,650) 50,461 43,707 94,168 (17,969) 35.61% (15,564) 69,955 130,590 130,590 (30,000) 50,354 20,354 130,590,000 30,000,000 100,590,000 111 2006

38. (iii) 433,272,000 25,898,000 (i) (iii) 1,258,428,00033,506,000 39. (a) 5,393,000 (b) 16,200,000 0.27 60,000,0000.10 2006 112

40. (a) 1,046,000 (b) Theodore J MarrMarr Marr ILUX IncorporationILUXMarr 900,000 7,020,000 ILUX15,000,000 117,000,000 Marr 5,000,000 39,000,000 Marr Marr (c) Hallmark Cards, Incorporated 41,591.23 324,000 (d) Ka Chee Company Limited 1,662,598 113 2006

41. 109,574 16,643 92,386 20,901 756 202,716 37,544 42. (A) (i) (ii) (iii) 10%43,748,382 6.7% 30% 2006 114

42. (A) (iv) 1% (v) (vi) (vii) 1.00 (viii) (ix) 115 2006

42. (A) (1) (2) 2.12.2003 0.502 2.12.2003 30.11.2005 15,000,000 (15,000,000) 13.11.2006 0.323 13.11.2006 12.11.2008 16,000,000 16,000,000 15,000,000 (15,000,000) 16,000,000 16,000,000 13.11.2006 0.323 13.11.2006 12.11.2008 16,000,000 16,000,000 15,000,000 (15,000,000) 32,000,000 32,000,000 (1) (2) 0.330 (3) 32,000,000 32,000,00010,336,000 422,000 2006 116

42. (A) 0.330 0.323 67% 2 4.59% 256 422,000 (B) (i) (ii) (iii) 10% 30% 117 2006

42. (B) (iv) 1% (v) (vi) (vii) 1.00 (viii) (ix) 2006 118

42. (B) (4) (3) (6) (5) (6) (3) 2.12.2003 0.340 2.12.2003-30.11.2005 (1) 22,295,000 (22,295,000) 6.10.2005 0.380 6.10.2005-31.10.2006 38,700,000 38,700,000 (38,700,000) 7.7.2006 0.296 7.7.2006-31.7.2008 31,800,000 31,800,000 22,295,000 38,700,000 (22,295,000) 38,700,000 31,800,000 (38,700,000) 31,800,000 2.12.2003 0.340 1.6.2004-31.5.2006 (1) 21,190,000 (13,325,000) (2,795,000) 5,070,000 (3,900,000) (1,170,000) 6.10.2005 0.380 6.10.2005-31.10.2006 36,300,000 36,300,000 (36,300,000) 7.7.2006 0.296 7.7.2006-31.7.2008 69,500,000 (1,000,000) 68,500,000 7.7.2006 0.296 7.7.2006-31.7.2010 6,000,000 6,000,000 21,190,000 36,300,000 (13,325,000) (2,795,000) 41,370,000 75,500,000 (40,200,000) (2,170,000) 74,500,000 43,485,000 75,000,000 (13,325,000) (25,090,000) 80,070,000 107,300,000 (78,900,000) (2,170,000) 106,300,000 (1) (i) 50% (ii) 50% (2) (i) 25%(ii) 25% (iii) 25%(iv) 25% (3) 650,00012,675,000 0.34 0.4950.470 520,000650,000 0.34 0.410.42 1,000,000 0.296 0.34 (4) 0.335 (5) 0.29 (6) (7) 119 2006

42. (B) 106,300,000 106,300,00031,464,800 1,613,000 162,500 0.32 0.29 0.38 0.30 20% 74% 1 2 3.86% 4.59% 3.125% 3.125% 256 1,613,000203,000 2006 120

43. 5,455,0005,456,000 340,000945,000 6% 88,000 7% 5% 17% 2% 0.5% 0.5% 1,086,000 121 2006

44. 55,000 45. (a) Cash Guardian1,199,000928,000 (b) 130,590,00038(iii) (c) 10 (d) 11,569,000 28 2006 122

46. (a) Netfield Technology Limited 120,000,000 Netfield Technology Limited 120,000,000 10%Netfield Technology LimitedNetfield Technology Limited10% (b) 50,000,000 4.19%44,062,500 3.7%10,500,0009,300,000 14,100,000 13,700,000 14,100,000 123 2006

47. % 138,205,144 51.1* 46.22 200,000 51.1 46.22 4,000,000 51.1 46.22 2 51.1 46.22 27,000,000 51.1 46.22 10,000,000 51.1 46.22 10,000,000 51.1 46.22 140,000,000 51.1 46.22 icoupon Limited 1 51.1 46.22 1,000,000 35.77** 32.35 2006 124

47. % 40,820,000 26.06*** 23.57 3,000,000 51.1 46.22 # ## 1,000,000 51.1 46.22 100 60 60 1 60 60 E-Tailer Holding Limited 1 100 100 Lifeztore (HK) Limited 1 100 100 200,000,000 100 100 Pricerite.com.hk Limited 2 100 100 125 2006

47. % Wealthy View Investment Limited 10 100 100 2 100 100 # 5,000,000 100 100 * CIGL 46.22% Cash Guardian 2.93%Cash Guardian 1.25% 0.71% ** 32.35% 51.1% 70.00% *** 23.57% 51.1% 51% # ## 2006 126

(ii) (i) (ii) (i) (ii) 816,622 213,620 247,420 197,825 212,710 374,525 876,969 836,006 889,918 816,622 588,145 1,124,389 1,033,831 1,102,628 59,300 (18,576) (79,027) (21,960) (470,055) (11,482) (82,611) (29,925) (96,856) 59,300 (30,058) (161,638) (51,885) (566,911) (5,939) 2,999 (356) (134) 1,779 53,361 (27,059) (161,994) (52,019) (565,132) 32,057 (37,022) (143,954) (52,539) (442,896) 21,304 9,963 (18,040) 520 (122,236) 53,361 (27,059) (161,994) (52,019) (565,132) 127 2006

(ii) (i) (ii) (i) (ii) 98,750 12,802 100,497 126,903 183,019 16,378 48,244 6,865 6,998 5,000 10,800 15,500 212,027 17,426 57,199 70,808 55,260 103,870 68,712 11,261 9,092 10,922 12,752 51,864 68,324 32,680 21,504 33,408 1,856,640 1,051,541 1,276,366 1,364,649 938,688 2,309,371 1,265,224 1,534,878 1,617,151 1,230,125 1,700,728 821,420 1,065,490 1,134,550 778,860 32,277 79,564 81,286 19,626 753 9,035 159 1,742,040 901,143 1,146,776 1,154,176 779,613 567,331 364,081 388,102 462,975 450,512 304,955 183,344 220,565 340,001 375,015 2,496 1,464 1,451 1,764 2,823 259,880 179,273 166,086 121,210 72,674 567,331 364,081 388,102 462,975 450,512 (i) (ii) HKFRSs HKFRS 2 HKAS 32HKAS 17 2006 128

Celestial Asia Securities Holdings Limited 88 1. 2. 3. 4. A. (a) A(c) (b) A(a) (c) A(a) 129 2006

(d) 1. 2. 3. B. (a) B(b) (b) B(a) 2006 130

(c) 1. 2. 3. C. 4A4B4B 4A 5. 10% 131 2006

6. (a) (b) 10% 1. 2. 489921 3. 4. 2006 132