RICHFUL DEYONG HOLDINGS GROUP LIMITED (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k)
RICHFUL DEYONG HOLDINGS GROUP LIMITED [ ] [ ] [ ] [ ] [] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ][] [][] 1% [ ] 0.0027% [ ] 0.005% [ ] [ ] 0.001 [ ] [ ] South China Financial 32342C [ ] [ ][ ] [ ] [ ] [ ][ ] [ ] [ ] [ ][] [ ][ ] [ ] [ ] [ ] [ ][] [ ] [ ] (www.hkexnews.hk) (www.rfdy.com)[][][][][] [][][][] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ][ ] [] [] [ ] [ ] [ ] [ ] []
[ ] i
[ ] ii
[ ] [ ][ ][ ] [ ][ ] [ ] [ ][ ] [ ][ ] [ ][ ] [] [] [][] [][] [ ] [ ] [ ] [ ]www.rfdy.com............................................................... i..................................................................... iii..................................................................... 1..................................................................... 11................................................................. 24............................................................... 27................................................................. 28 [ ]................................................ 49 [ ].................................................. 53................................................................. 56................................................................. 58 iii
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[ ] [ ] [ ] (i)(ii)(iii) 40,000 22,800 12 100 83.758.5%132.6 14.0%151.3 [ ] 25.3 72.4% 43.6 20.2% 52.4 15.6% 10,828.2 500 1
2 CRM CRM
(i)(ii)(iii) % % % 18,619 22.3 22,354 16.9 15,528 10.3 47,216 56.4 58,980 44.5 65,622 43.4 4,317 5.2 7,216 5.4 12,591 8.3 70,152 83.9 88,550 66.8 93,741 62.0 3,877 4.6 12,435 9.4 15,269 10.1 3,526 4.2 4,910 3.7 4,194 2.8 1 5,408 6.5 25,555 19.3 32,552 21.5 12,811 15.3 42,899 32.4 52,015 34.4 2 705 0.8 1,196 0.8 5,518 3.6 83,668 100.0 132,645 100.0 151,274 100.0 1. 2. (a) 25 (b) (i) (ii)(iii)(iv) (c) 3
(i) (ii)(iii) (a) (i) (ii)(iii) (iv)(v) (b) (i)(ii) (iii) (c) 30 60 (i) (ii) 4
1.0% 21,800 76,896 91.9 26,000 113,910 85.9 26,600 135,503 89.6 1,000 6,772 8.1 2,900 18,735 14.1 2,000 15,771 10.4 22,800 83,668 100.0 28,900 132,645 100.0 28,600 151,274 100.0 % % 1 22,800 28,900 (6,000) (7,900) 2 16,800 58.1 21,000 73.4 3 12,100 41.9 7,600 26.6 1 28,900 100.0 28,600 100.0 1. 2. (i) (ii) 3. 80 5
8.5 17.1 18.4 56.2%59.9% 63.8%3.9 6.3 9.3 26.1%22.2% 32.3% 15 (i) (ii) (iii)crm(iv) (v) (i)(ii) (iii)(iv)(v) (vi) [ ] [ ] [ ] [ ] Frameview [ ]% Frameview [ ] [ ] Frameview 22,500 [ ] [ ] [ ] [ ] [ ] [ ] [ ]%[ ] [ ] [ ] D.[] 6
83,668 132,645 151,274 22,638 39,862 43,888 25,299 43,611 52,434 [ ] 1,485 2,203 3,354 69,161 48,241 70,911 33,150 24,438 52,871 36,011 23,803 18,040 37,496 26,006 21,394 37,496 26,006 21,394 29,606 38,346 56,649 (24,643) 9,264 (1,280) 11,277 (28,812) (33,432) 16,240 19,798 21,937 4,712 20,616 40,014 (336) (400) (1,199) 20,616 40,014 60,752 (%) (1) 30.2 32.9 34.7 (%) (2) 67.5 167.7 245.1 (%) (3) 35.8 86.5 70.6 (%) (4) 8,800 16,830 (5) 2.1 2.0 1.4 (6) 2.1 1.9 1.3 (%) (7) 31.0 (8) 7
1. [ ] 2. [ ]100% 3. [ ]100% 4. 5. 6. 7. 100% 8. 100% 51.3 35.8 15.5 48.51.0 28.5 19.0 [ ] [ ] [ ] [ ] [ ] [ ][] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ]% [ ] [ ] [ ] [ ] [ ] [ ] [ ] (3) [ ] [ ] 1. [ ] [ ] [ ] [ ] [ ] 2. [ ] [ ] [ ][ ][ ] [ ] [ ][ ] [ ] [ ] [ ] [ ]%[ ] [ ] 8
3. [ ] [ ] [ ] 60.8 [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [][][][][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ][] [ ]% [][][][]% [ ] [ ][] [ ]% [ ] [ ][] [ ]% [ ] [ ][] [ ]% [][][][]% [ ] 9
[ ] [ ] [ ] [ ] [ ] [ ] [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ][ ] 10
615 [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ]% 11
[ ] [ ] 32 622 12
16 Frameview CRM E. 1. Frameview Frameview Enterprise Consultants Limited 13
[ ] 14
[ ] [ ] 15
[ ] [ ] [ ] [ ] GEM 16
Richful Consultants Richful Consultants [ ] 17
[ ] A. 7. [ ] [ ] [ ] [ ] D.[] [ ] TMF (Cayman) Ltd.[] [ ] 32 [ ] [][][ ] [ ] 18
Richful Consultants S S [ ] A. 4. Richful Consultants Richful Deyong Investment Consultants Limited Richful Consultants Richful Consultants Richful Consultants 19
Richful Int l Richful Deyong Int l Business Inc. 571 0.001 E. 20
[ ] [ ] 1[][] 6 [ ] [ ] 21
Richful Consultants [ ] Wellrich Wellrich Business Consultant Limited 22
[ ] [ ] % ** (i) (ii) 1.00 1.1963 23
21 CRM 24
10 25
(i) (ii) 26
27
[ ][ ] [ ] 28
25 22,800 28,60025.4% 29
12 100 25.3%22.1% 25.0% 30
120 31
32
[ ] [ ][] [ ] 33
[2016]36 36 36 36 3636 36 34
CRM CRM 35
36
CRMCMR CRM CRM CRMCRM CRM CRM CRMCRM H1N1H7N9 37
500 38
(Standard for Automatic Exchange of Financial Account Information in Tax Matters) 39
40
12 25% 41
(i)(ii) (iii) (iv) 50% 25% (i) (ii) 42
[ ] [ ] [ ] [ ][] [ ][ ] [][][] [][] [][][][ ][ ] [ ] 43
[ ] [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] 44
[ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] 51.3 35.8 15.5 48.51.0 28.5 19.0 45
[ ] [ ] [] [ ] [ ] [ ] [][] [ ]%[ ] [ ] [ ] [ ] D.[] [ ] [ ] E. 46
[ ] [ ] [ ] [ ] [ ] [ ] [][][] [ ] [ ] [ ] [ ] [ ] [ ] Frameview[ ]% [ ][ ][ ][ ] [ ][ ][ ][ ] [] 47
[ ] [ ] [ ] [] 48
[ ] [ ] 49
[ ] [ ] 50
[ ] [ ] 51
[ ] [ ] 52
[ ] 20 12 1202 3001 9L 19 7 8 3 50 D 27-29 19 A 1 2 10 E 53
[ ] [ ] 1 28 [ ] 10 2002 8 2203 A B 1-1 21 2103-04 Appleby 1 2206-19 54
[ ] [ ] 18 22 22012201A 2202 6008 24 88 35 1 28 9 26 08 [ ] 55
P.O. Box 31119 Grand Pavilion Hibiscus Way 802 West Bay Road Grand Cayman KY1-1205 Cayman Islands 89 2107 www.rfdy.com 33 19 19 7 33 19 56
[ ] [ ] 1 99 16 83 57
[ ][ ] 456,000 (i) (ii) 58
(i)(ii) (iii) 2,528.65,249.3 15.7% 59
10,828.2 15.6% 12,000 15.6% 10,828.2 10,000 8,000 6,000 4,000 2,000 2,528.6 2,887.0 15.7% 3,298.6 3,827.3 4,406.8 5,249.3 6,056.6 7,064.7 8,097.3 9,350.8 0 1,033,086 1,369,614 5.8% 1,656,113 2,000,000 1,500,000 1,000,000 1,033,086 1,150,881 11.4% 5.8% 1,259,607 1,275,310 1,327,433 1,369,614 9.4% 1,421,659 3.9% 1,477,104 1,534,416 1,595,792 % 25 1,656,113 20 15 10 500,000 0 1.2% 4.1% 3.2% 3.8% 3.9% 3.9% 4.0% 3.8% 5 0 60
8.4% 8.3% 5.5%9.9% 8.2% 61
10 17.5%0.6 1.21.4 3.4 18.5% 3,500 3,000 2,500 2,000 1,500 1,000 500 0 125.9 57.1 167.9 292.2 144.3 181.5 365.8 17.5% 165.0 187.1 87.5 76.2 66.1 197.0 222.4 452.0 537.4 324.2 283.1 146.8 129.4 348.3 215.2 247.1 312.3 279.4 652.1 99.7 113.7 279.4 988.4 800.1 1,215.5 18.5% 370.2 166.3 387.3 1,490.2 422.0 188.0 429.9 1,820.3 476.9 210.5 473.7 2,211.0 8782,303 21.3% (i)(ii)(iii) 62
478.4 998.5 15.9% 14.7%1,986.5 4,000 3,500 3,000 14.9% 2,500 2,000 2,041.7 1,780.4 1,553.0 1,500 1,338.5 1,150.2 1,145.7 1,011.0 998.5 1,000 888.9 854.9 716.9 478.4 543.0 613.8 500 410.5 468.0 531.9 621.6 698.1 781.9 891.5 0 15.0% 2,362.1 1,337.1 1,025.0 2,724.2 1,525.8 1,198.3 3,126.6 1,742.5 1,384.1 3,582.3 1,986.5 1,595.8 (SEHK)(NYSE) 63
374.0813.4 15.6% 1,706.017.3% 19,140.0 23,665.4 4.3%4.1% 4.1% % 4.3% 30,000 27,845.2 28,986.8 26,697.2 10 25,621.1 9 25,000 21,630.0 22,711.5 23,665.4 24,612.0 8 19,140.0 19,749.0 20,697.0 20,000 7 6 4.8% 15,000 4.5% 5.0% 4.2% 4.0% 4.1% 4.2% 4.3% 4.1% 5 4 10,000 3 3.2% 5,000 2 1 0 0 4.3% % 5.2% 12,000 11,351.9 14 11,000 10,465.3 10,904.8 9,609.5 10,032.6 10,000 12 9,000 8,154.5 8,489.2 8,834.2 9,218.0 7,696.4 8,000 7,170.9 10 7,000 8 6,000 6.0% 5,000 7.3% 6 4.1% 4.1% 4.3% 4.2% 4.4% 4.3% 4.2% 4.1% 4,000 3,000 4 2,000 2 1,000 0 0 64
7,170.9 9,218.0 5.2% 4.3% 500 1 20.5 2 A 17.3 3 B 13.8 4 C 11.2 5 D 8.7 199.7 271.2 65
CRM 66
+ 67
100,000 120 1 (a) (b) (c) 1 (a) 25%(b) 25%(c) 68
500,000 310 69
486 405 58 58(1) (i) (ii) 6A 112 3 70
2.0 8.25%2.0 16.5% (a)(b) (c) 57 485 18 608 28 28 3032.5 34.5 282 71
32 40 509 200,000 200,000 200,000 500,000 72
30 73
25% 10% 25% 5% 25% 10% (1) (2) 74
(3) 12 17%3% [2016]36 [2016]3636 36 75
15 76
30 30 30 30 13 50,000 77
78
Richful Consultants [ ] [ ] [ ] Frameview [ ] Frameview Richful Consultants Richful Consultants 79
Richful ConsultantsRichful Consultants Richful Consultants 3. Richful Consultants 80
Richful Consultants Richful Consultants 18 10,000 10,000 1.00 Wellrich 4. Richful Int l Wellrich Wellrich 1,000,000 1,000,0001.00 Richful Int l Richful Int lrichful Int l 100,000 100,000 1.00 100,000 Richful Int l 4. Richful Int l 81
10,000 10,000 1.00 10,000 Richful Int l Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants 100,000 150,000 100,000 30,000 100,000 100,000 1,000,000 100,000 200,000 100,000 500,000 100,000 Richful ConsultantsRichful Consultants4.5 Richful Consultants Richful Consultants 3.Richful Consultants 82
Richful Consultants Richful Consultants Richful Consultants Richful Consultants 1 [ ] 100% 100% Richful Int l 100% 100% 100% 100% 100% 100% 1. 2. 83
1. 30,000 50%50% 30,000 84
70%30% 2. Frameview Frameview 1,000,000 1,000,0001.001,000,000 50,000.0050,000,000 0.001 (i) Frameview (ii) 49,999 Frameview 16 3. Richful Consultants Richful Consultants 4.5 Richful Consultants 578,406 Richful Consultants Richful Consultants 4. Richful Int l Richful Int l 100,000 50,000 Frameview Richful Int l Wellrich 1,000,0001,000,000 1.00 Wellrich50,000 Frameview 85
5. [ ] [] Frameview22,500 [ ] [ ] [ ] D.[] [ ] [ ] [ ] 100% Frameview 85% 100% 15% 100% Wellrich 100% 100% Richful Int l 100% 100% Richful Consultants 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 86
[ ] [ ] [ ] [ ] [ ] 100% 100% Frameview % % % 100% 100% 100% Wellrich Richful Int l Richful Consultants 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 87
88 (i)(ii)(iii) 40,000 22,800 12 100
CRM CRM 83.7 34.5% 151.3 [ ]25.3 44.0% 52.4 12.0% Corphub 89
10,828.2 15.6% 40,000 22,800 3,700 19.7%5,300 16,800 65.8% 25.0% 90
CRM Richful Consultants12 100 22,800 25.4% 28,600 CRM CRM CRM 25 56.4%44.5% 43.4% 100 91
12 10 16 17.3% 18.5% 250 430 92
15.6% (i) 93
7.0 1.1 8.6% 11.0(i)(ii) (iii)45 (i) (ii)(iii) (ii) 48.3% 71.5% 94
14.0 (i) (ii) (iii)18 (i)(ii) (iii) (iii) 1 500600 3,000 95
7.0 (i) (ii) [ ][] [ ]%[ ] (i) 96
(ii) 70 29 (a) (b) [ ][] [ ]%[ ] 97
Richful Consultants (i) (ii) [][][]%[] (i) CRM 98
(ii) CRM CRM CRM [ ][] [ ]%[ ] (i)(ii) (iii) [ ][] [ ]%[ ] 99
[ ] [ ] [ ] (i)(ii)(iii) % % % 18,619 22.3 22,354 16.9 15,528 10.3 47,216 56.4 58,980 44.5 65,622 43.4 4,317 5.2 7,216 5.4 12,591 8.4 70,152 83.9 88,550 66.8 93,741 62.0 3,877 4.6 12,435 9.4 15,269 10.1 3,526 4.2 4,910 3.7 4,194 2.8 1 5,408 6.5 25,555 19.3 32,552 21.5 12,811 15.3 42,899 32.4 52,015 34.4 2 705 0.8 1,196 0.8 5,518 3.6 83,668 100.0 132,645 100.0 151,274 100.0 1. 2. 100
(a) 25 101
% % % 9,083 48.8% 8,483 37.9% 5,871 37.8% 2,198 11.8% 3,431 15.3% 3,104 20.0% 1,547 8.3% 2,194 9.8% 1,851 11.9% 1,526 8.2% 1,759 7.9% 538 3.5% 983 5.3% 998 4.5% 446 2.9% 195 1.0% 556 2.5% 160 1.0% 153 0.8% 132 0.6% 241 1.6% 6,602 35.4% 9,070 40.6% 6,340 40.9% 535 2.9% 819 3.7% 1,167 7.5% 234 1.3% 638 2.9% 688 4.4% 1,532 8.2% 1,776 7.9% 587 3.8% 0.0% 289 1.3% 265 1.7% 633 3.4% 1,279 5.7% 610 3.9% 18,619 100.0% 22,354 100.0% 15,528 100.0% 48.8%37.9%37.8% 102
(b) (i) (ii) (iii) (iv) (c) (i) (ii) (iii) 103
104
(a) 28 (i) (ii) (iii) (iv) (v) (b) (i) (ii) (iii) 105
(c) 106
107
(i) (ii) 1.0% 108
21,800 76,896 91.9 26,000 113,910 85.9 26,600 135,503 89.6 1,000 6,772 8.1 2,900 18,735 14.1 2,000 15,771 10.4 22,800 83,668 100.0 28,900 132,645 100.0 28,600 151,274 100.0 % % 1 22,800 28,900 (6,000) (7,900) 2 16,800 58.1 21,000 73.4 3 12,100 41.9 7,600 26.6 1 28,900 100.0 28,600 100.0 1. 2. (i) (ii) 3. 109
16,800 25.0%21,000 70% 110
Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants 111
2 2 4 1 3 4 1 3 4 12 112
[ ][] [ ] 3 3 3 3 (1) 2 10 12 0 12 1 12 7 19 (16) 3 (3) 0 2 5 (3) 2 (2) 0 0 0 17 4 21 (18) 3 (3) 0 20 3 23 (8) 15 (3) 12 (1) Richful Consultants (2) (3) 100 Richful Consultants 113
CRM 114
CRM 30 60 115
1015 80 8.5 17.1 18.4 56.2%59.9% 63.8% 3.96.39.3 26.1%22.2% 32.3% 116
(1) % A 9 9,305 32.3 30 B 3 3,726 12.9 30 C 7 3,192 11.1 60 D 3 1,160 4.0 7 45 E 6 20 995 3.5 18,379 63.8 117
(1) % A 9 6,326 22.2 30 B 3 4,980 17.5 30 C 7 3,356 11.8 60 F 3 1,455 5.1 45 D 3 957 3.4 7 45 17,074 59.9 118
(1) % A 9 3,941 26.1 30 B 3 1,944 12.9 30 G 6 1,367 9.1 45 C 7 659 4.4 60 3 560 3.7 2 30 8,472 56.2 119
1. Richful Consultants 2. 0.6 0.4 0.2 3.7%1.3% 0.6% 5% 760 120
15 (i) (ii) 121
CRM CRMCRM CRM CRM CRM CRM CRM CRM CRM CRM CRM CRM CRMCRM CRMCRM CRMCRM 122
B. 2. 26235 225 245 4 3 7 10 137 147 11 11 2 28 30 1 16 17 1 3 4 3 5 8 2 19 21 34 211 245 123
The Most Outstanding Accountancy Firm) Corphub 124
Strategic Business Partner Award 500 89 21 2107 2,265 126,840 125
301-307 19 C 821 19,704 236,448 9,852 14A.21 [ ] 14A 5% 3 14A 2,834.8 9,540 200,000 172,138 358.6 8 IFC A 16 1601 11,000 168.7 25 20 6 126
12,510 157.8 1 10 02 27,475 171.7 29,707 8 12 1201 198,000 148.7 2 1909 13,500 135.0 288 14,175 14,883 A 2705 15,627 200,000 222.7 48 1905 214,627 170.4 6 2011 36,750 250.9 726 17G 17H 127
22,460 152.0 A 1901 1918 9,540 64.2 A 1902 66,600 352.9 A 150615071510 1511 1519-A 40,864 258.6 136 53 5303 25,154 222.6 100 19 07 4.3 5.0 6.7 15% 32L6(2) 128
120 129
[ ] [ ] (1) (2) (3) [ ] (4) (5) 130
131
51 39 CRM 33 49 63 35 132
41 44 40 51 39 CRM 133
33 49 2855 6016 4 91 AMAC 134
62 6 GEM8021 GEM8029 (Brunel University) 35 Surrey Junction Investment Limited 313 (Curtin University of Technology) 135
13.51(2) (i) (ii)(iii) (i) (ii)(iii) 136
(i) (ii)(iii) (i) (ii) (iii)(iv) C. XV(v) 13.51(2) (vi) (vii) 8.10 41 137
12 (Mercer University)(Stetson School of Business & Economics) 44 10 40 Richful Consultants Richful Consultants 16 138
(Paramount University of Technology) 41 Vistra Corporate Services (HK) Limited (i)1210(ii) 680(iii)250(iv) 2200(v)2278 6826 3768 3.21 C.3.3C.3.7 139
3.25 B.1.2 (i) (ii)(iii) (iv) [ ] A.5.2 1.01.3 1.1 140
0.9 1.4 1.4 2.9 [ ] [ ] Frameview[ ] [ ] [ ] [] [ ] [ ] [ ] [ ] [ ]% [ ] [ ] [ ] D.[] E. 3A.19 3A.23 (a) (b) 141
(c) [][] (d) 13.10 [ ] [ ] 13.46(2) 142
[ ] [ ] [ ] Frameview[]%Frameview [ ] [ ] 30% 30% [ ] 143
[] (i) (ii) (iii) (iv) (v) (vi) 8.10 8.10 144
(i) (ii) (a) 10% (b) 10% (c) [ ] (a) [ ] (b) 30% 145
146
[ ] [ ] [ ] XV23 10% [ ] [ ] [ ] [ ] 1 Frameview 2 127,500(L) 85% [] (L) [] 2 127,500(L) 85% [] (L) [] ` 3 127,500(L) 85% [] (L) [] [ ] 4 22,500(L) 15% [ ] (L) [] 4 22,500(L) 15% [ ] (L) [] 1. L 2. FrameviewFrameview 3. 4. [ ] [ ] [ ] [ ] 147
[ ] [ ] [ ] XV23 10% 148
[ ] [ ] 5,000,000,000 5,000,000 [ ][ ] [ ] 150,000 150 [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ][ ] [ ] 150,000 150 [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] 8.08(1) [ ] 25% [ ] [ ] [ ] 149
[ ] [ ] [ ] [ ] [ ] [ ] Frameview 22,500 [ ] [][ ] [ ] [ ] [ ] [ ]%[ ] [ ] [ ] D.[ ] [ ] [] (a) [ ] [ ] 20% (b) [ ] (a) 150
(b) (c) A. 3. [ ] [] [ ] [ ] 10% A. 6. (a) (b) (c) A. 3. 151
(i)(ii)(iii) 40,000 22,800 83.7 58.5% 132.614.0% 151.322.6 76.1% 39.9 10.1% 43.9 [ ]25.3 72.4% 43.6 20.2%52.4 152
[ ] 1 (a) (i) (ii) (iii) (b) 16 14Richful Consultants Richful Consultants [ ] 153
Frameview 5 (a) (b) Richful Consultants 13% 30% Richful Consultants 154
Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants 1 154-i
40,000 22,800 28,600 25.4% 16,800 25.0%21,000 43.7% 3,700 4,600 5,300 155
21.129.2 37.9 83.7 58.5% 132.614.0%151.3 8.3% 3.418.5% 156
[2016]36 3636 36 36 36 36 157
(i)(ii) (iii) 34 (i)(ii)(iii) 158
159
15(a) 9 9 9 39 9 160
9 9 39 9 9 39 15 15 15 18 11 15 15 15 15 15 161
15 15 16 16 16 17 16 16 16 17 16 9.7 25 16 1.617 16 162
83,668 132,645 151,274 (15,077) (28,482) (28,820) 17 33 43 (932) (3,612) 81 (21,130) (29,249) (37,870) (5,113) (6,080) (7,682) (3,488) (4,674) (6,462) (6,387) (7,647) (8,078) (345) (325) [ ] [] [] [] 28,552 48,860 53,940 (5,914) (8,998) (10,052) 22,638 39,862 43,888 163
(i) (ii)(iii) % % % 18,619 22.3 22,354 16.9 15,528 10.3 47,216 56.4 58,980 44.5 65,622 43.4 4,317 5.2 7,216 5.4 12,591 8.3 70,152 83.9 88,550 66.8 93,741 62.0 3,877 4.6 12,435 9.4 15,269 10.1 3,526 4.2 4,910 3.7 4,194 2.8 (1) 5,408 6.5 25,555 19.3 32,552 21.5 12,811 15.3 42,899 32.4 52,015 34.4 (2) 705 0.8 1,196 0.8 5,518 3.6 83,668 100.0 132,645 100.0 151,274 100.0 1. 2. 83.9%66.8% 62.0% 56.4% 44.5% 43.4% 6.5%19.3% 21.5% 164
15.1 28.5 28.8 [ ] [ ] [ ] 16.5% 25% 165
132.6 18.7 14.0% 151.3 88.65.15.9% 93.7 59.0 6.6 11.3%65.6(i)1.1% (ii)10.0% 7.2 5.4 74.5% 12.6 (i) 14.3%(ii) 52.6% 22.4 6.9 30.5% 15.5 30.8% 42.9 9.121.2%52.0 12.4 2.9 22.8%15.3(i)5.8% 16.1% 25.6 7.0 27.4% 32.6 9.3% 16.5% 166
1.2 4.3 361.4%5.5 28.5 0.3 1.2% 28.8 7.0 29.2 8.7 29.5% 37.9 6.1 1.6 26.3% 7.7 4.7 1.8 38.3% 6.5 7.6 0.5 5.6% 8.1 0.3 167
9.0 1.1 11.7% 10.1 18.4% 18.6% 39.9 4.0 10.1%43.9 30.1%29.0% [ ] [ ] 32.9%34.7% 83.7 48.9 58.5% 132.6 70.2 18.4 26.2%88.6 8.1% 12.8 30.1 234.9% 42.9 (i) 37.0% (ii)144.4% 0.7 0.5 69.6%1.2 168
15.1 13.4 88.9% 28.5 21.1 8.1 38.4% 29.2Richful Consultants 5.1 1.0 18.9% 6.1 Richful Consultants 3.5 1.2 34.0%4.7 6.4 1.2 19.7% 7.6 0.35 0.02 5.8% 0.33 5.9 3.1 52.1% 9.0 20.7% 18.4% 169
22.6 17.3 76.1%39.9 27.1%30.1%[ ]30.2%32.9% [ ][] [ ] 29,606 38,346 56,649 (24,643) 9,264 (1,280) 11,277 (28,812) (33,432) 16,240 19,798 21,937 4,712 20,616 40,014 (336) (400) (1,199) 20,616 40,014 60,752 170
29.6 (i)28.6 (ii) 0.3 0.3 0.10.30.5 (iii)1.9(iv) 3.2 (v) 6.2 (vi)1.1 39.3 (i)48.9 (ii) 1.3 0.3 0.3 0.5 0.5 (iii)1.7 (iv) 1.0 (vi)0.6 (vii)11.5 56.6 (i)53.9 (ii) 1.2 0.7 0.7 (iii)14.4 (iv)0.6 (v) 12.9 171
24.6 55.2 1.1 31.5 9.3 27.1 3.0 20.9 1.3 1.2 2.3 1.4 0.8 11.313.61.9 28.8 11.6 15.5 33.4 28.5 5.0 172
2,184 3,380 2,559 3,055 4,309 3,421 6,354 11,607 48 643 1,246 1,215 41,613 391 783 20,616 40,014 60,752 78,181 69,161 48,241 70,911 94,058 14,111 19,539 31,829 38,353 19,045 9,045 7,417 4,899 1,997 6,454 11,622 33,150 24,438 52,871 53,852 36,011 23,803 18,040 40,206 36.0 23.8 51.3 18.048.5 41.0 [ ] [ ] 12 [ ] 173
30 60 2,665 4,259 4,113 (481) (879) (1,554) 2,184 3,380 2,559 30 915 910 583 31 60 269 678 187 61 90 152 139 131 91 180 379 789 857 181 365 469 864 801 2,184 3,380 2,559 365 0.5 0.9 1.6 174
31 60 28 392 30 61 90 152 139 131 91 180 379 789 857 181 365 469 864 801 1,028 2,184 1,819 1.02.2 1.8 8 8 7 365 75.4% [] 4.3 0.93.4 1.8[ ] 1.2 175
3.4 2.96.4[] 2.7 0.7 0.05 0.61.2 41.6 0.80%2.8% 6,568 5,745 3,115 176
30 3,114 5,474 1,611 31 60 1,006 70 612 61 90 132 23 339 91 180 365 95 208 181 365 1,509 51 342 1 442 32 3 6,568 5,745 3,115 134 79 56 365 134 79 [ ] Richful Consultants Richful Consultants 177
7.5 6.3 13.8 (i)3.6 (ii) 2.3 13.8 14.9 28.7(i)[]8.9 (ii)3.2(iii) 1.8 4,328 5,041 6,727 5.01 5.10 15% 178
11.6 (i) (ii) (%) (1) 27.1 30.1 29.0 (%) (2) 60.4 153.3 205.1 (%) (3) 32.0 79.0 59.1 % (4) 8,800 16,830 179
(5) 2.1 2.0 1.3 (6) 2.1 1.9 1.3 (%) (7) 31.0 (8) (%) (9) 30.2 32.9 34.7 (%) (10) 67.5 167.7 245.1 (%) (11) 35.8 86.5 70.6 1. 2. 100% 3. 100% 4. [ ] 5. 6. 7. 100% 8. 100% 9. [] 10. [ ] 100% 11. [ ] 100% 60.4% 153.3% 51.3 153.3% 205.1% [ ] 67.5%167.7% 245.1% 180
32.0%79.0% 79.0% 59.1% [ ]35.8%86.5% 70.6% 8,800% 16,830% 2.1 2.01.3 2.1 1.91.3 31.0% 181
24 51.3 35.8 15.5 48.51.0 28.5 19.0 [ ] [ ] [][][][][][ ] [ ] [ ][] [ ] [ ] [ ] [ ] [ ] [ ][][ ] [ ] [ ] [ ] 182
[ ] [] [] 13.12 13.19 183
[ ] [ ] 60.8 [ ] [ ] [ ] [ ] [ ] [ ] [][][][][][][][] [ ][] 130.0 [ ][] [ ] [ ] [ ][ ] [ ] [ ] [ ][] [ ]% 184
[ ] [ ] [ ][] [ ]% [][][][]% [ ] [ ][] [ ]% CRM [ ] [ ][] [ ]% [][][][]% [ ] [ ] [ ][] [][][][] [ ] [ ] [ ] [ ] [ ][] [ ] [ ] 185
[ ] [ ] 186
[ ] [ ] 187
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I-1 I-48 I-3I-48 1 I-3I-48 [ ] 1 200 I-1
1 [ 1 ] I-3 12 [ ] [ ] I-2
I-3
5 83,668 132,645 151,274 (15,077) (28,482) (28,820) 6 17 33 43 7 (932) (3,612) 81 (21,130) (29,249) (37,870) (5,113) (6,080) (7,682) (3,488) (4,674) (6,462) (6,387) (7,647) (8,078) 8 (345) (325) [ ] [] [] [] 28,552 48,860 53,940 9 (5,914) (8,998) (10,052) 10 22,638 39,862 43,888 13 1.78 3.13 3.44 I-4
14 1,030 1,351 1,846 15(b) 455 852 1,508 28(a) 26,237 26,237 1,485 2,203 3,354 26,237 26,237 15(a) 2,184 3,380 2,559 15(b) 4,309 3,421 6,354 1,185 3,933 48 643 1,246 16 41,613 391 17 783 17 20,616 40,014 60,752 738 1,596 69,161 48,241 70,911 1,923 5,529 18 14,111 19,539 31,829 722 9,596 28(b) 9,618 8,605 19,045 7,417 4,899 1,997 19 11,622 33,150 24,438 52,871 10,340 18,201 36,011 23,803 18,040 (8,417) (12,672) 37,496 26,006 21,394 17,820 13,565 37,496 26,006 21,394 17,820 13,565 20 851 1 1 1 1 36,645 26,005 21,393 17,819 13,564 37,496 26,006 21,394 17,820 13,565 I-5
i ii 851 14,007 14,858 22,638 22,638 851 36,645 37,496 39,862 39,862 12 (51,277) (51,277) (775) 775 (76) (76) 20 1 1 1 775 25,230 26,006 43,888 43,888 12 (48,500) (48,500) 20 * 178 (178) 1 775 178 20,440 21,394 * 1,000 (i) 1 (ii) 10% 50% I-6
28,552 48,860 53,940 338 303 656 345 325 (141) (22) (309) (452) 481 479 675 (17) (33) (43) 383 1,298 1,216 29,632 50,758 56,444 (48) (595) (603) (1,873) (1,720) 170 (3,116) 1,019 (774) 6,153 1,012 14,368 30,748 50,474 69,605 (604) (11,513) (12,852) (538) 385 (104) 29,606 39,346 56,649 I-7
(55,216) (20,920) (2,348) (1,115) (26) (1,153) 31,492 27,132 1,393 179 84 2 17 33 43 21 2,961 783 (24,643) 9,264 (1,280) 13,561 (1,939) (11,622) (345) (325) (15,500) (28,500) (1,366) (4,932) 1 * 11,277 (28,812) (33,432) 16,240 19,798 21,937 4,712 20,616 40,014 (336) (400) (1,199) 20,616 40,014 60,752 * 1,000 I-8
1. 22 Frameview Enterprise Consultants LimitedFrameview (a) 8(i) 4 (ii) 2 (iii) 2 (b) 1614 Richful Consultants Richful Consultants [ ][ ] (i) (ii) Frameview49,999 Frameview Richful Deyong Investment Consultants LimitedRichful Consultants I-9
1212 Richful Consultants4.5 Richful Consultants 21 (iii) Richful Deyong Int l Business Inc.Richful Int l Richful Int'lFrameview 50,000 (iv) Wellrich Business Consultant LimitedWellrich 1,000,0001,000,0001.00 (v) Wellrich Frameview50,000 Wellrich Frameview 5 (a) (b) Richful Consultants 13% 30% Richful Consultants I-10
Richful Consultants Richful Consultants Richful Consultants Richful Consultants Richful Consultants 21 2. 9 1 15 1 16 2 17 4 22 1 23 2 2 1 4 4 9 1 9 2 10 28 3 19 2 28 2 28 1 40 1 2 1 2 3 4 9 9 9 39 9 I-11
9 39 9 39 9 9 [ [ ] 39 ] 15 15 15 18 11 15 15 15 15 15 [15 15 ] I-12
16 16 1617 16 16 16 17 16 9,677,000 2516 1,636,00017 16 3. 2 17 236 I-13
I-14
I-15
I-16
I-17
39 I-18
I-19
4. 3 15(a) I-20
5. i 70,152 88,550 93,741 ii 12,811 42,899 52,015 iii 705 1,196 5,518 83,668 132,645 151,274 (i) (ii) (iii) [ ] 3 65,768 131,150 150,962 17,900 1,495 312 83,668 132,645 151,274 1 I-21
1,406 1,556 1,999 79 647 1,355 1,485 2,203 3,354 10% 6. 17 33 43 7. (890) (3,706) 763 141 22 (481) (479) (675) 309 452 (11) 99 (7) (932) (3,612) 81 8. 345 325 I-22
9. 5,869 8,946 9,943 45 33 109 19 5,914 8,998 10,052 16.5% 25% 28,552 48,860 53,940 16.5% 4,711 8,062 8,900 873 1,141 1,726 (3) (39) (24) (40) (40) (90) 19 871 274 (475) (461) (463) (23) 42 3 5,914 8,998 10,052 5,832,0004,694,0001,890,000 I-23
10. 11a 973 1,273 1,107 17,493 23,949 30,966 2,664 4,027 5,797 21,130 29,249 37,870 338 303 656 84 78 92 12,086,000 21,734,000Richful Consultants 1 11. (a) iv i 153 3 156 ii 257 56 14 327 Chan Kak YuChan iii 374 98 18 490 784 154 35 973 I-24
v i 497 8 505 ii 249 30 13 292 Chan iii 413 45 18 476 1,159 75 39 1,273 iv i 330 35 1 366 ii 275 44 14 333 Chan iii 365 17 382 330 675 44 32 1,081 (i) (ii) (iii) (iv) I-25
(b) (c) 775 1,306 1,321 45 16 46 55 59 866 1,361 1,396 1,000,000 3 3 3 12. 35,777,000 15,500,000 I-26
48,500,000 (a) 955,000 (b) 28,500,000 19,045,000 13. 22,638 39,862 43,888 [ ] [] [] 1,275,000,000 3226 [ ] 14. 304 1,113 645 2,062 1,004 111 1,115 (322) (91) (413) 1,308 791 665 2,764 26 26 21 394 266 660 (791) (177) (968) 1,702 780 2,482 522 631 1,153 (2) (2) 2,224 1,409 3,633 I-27
276 1,033 462 1,771 229 17 92 338 (322) (53) (375) 505 728 501 1,734 213 12 78 303 (740) (166) (906) 718 413 1,131 430 226 656 1,148 639 1,787 803 63 164 1,030 984 367 1,351 1,075 770 1,846 20% 25% 20% 15. (a) 2,665 4,259 4,113 (481) (879) (1,554) 2,184 3,380 2,559 I-28
Alipay.com Co. Ltd1 30 60 30 915 910 583 31 60 269 678 187 61 90 152 139 131 91 180 379 789 857 181 365 469 864 801 2,184 3,380 2,559 1,028,0002,184,0001,819,000 31 60 28 392 30 61 90 152 139 131 91 180 379 789 857 181 365 469 864 801 1,028 2,184 1,819 481 879 481 479 1,004 (329) (81) 481 879 1,554 I-29
1,571 352 58 302 1,240 801 1,873 1,592 859 (b) 608 914 691 [ ] [] [] [] [ ] [] [] [] 514 978 1,719 15(a) 2,288 523 816 935 673 703 4,764 4,273 7,862 4,309 3,421 6,354 455 852 1,508 4,764 4,273 7,862 2,392 995 1,396 69 4 8 2,461 999 1,404 [ ] [] [] [] I-30
16. 17,580 41,613 41,613 41,613 1,192 35,777,000 29 955,000 29 25,006 461 25,467 17. 783,0000% 2.8% 0.001% 0.35% 0.001% 0.35%0.001% 0.35% 7,731 6,008 14,081 7,401 14,578 30,451 15,132 20,586 44,532 I-31
18. 6,568 5,745 3,115 i 638 4,259 7,499 ii 886 3,182 3,657 1,955 2,966 4,731 [ ] [] [] [] iii 3,345 709 2,665 3,231 10 14,111 19,539 31,829 (i) (ii) (iii) Richful Consultants 1 30 3,114 5,474 1,611 3160 1,006 70 612 6190 132 23 339 91180 365 95 208 181 365 1,509 51 342 1 442 32 3 6,568 5,745 3,115 [ ] 7 60 I-32
4,720 4,595 2,937 71 6,585 785 4,791 11,180 3,722 [ ] [] [] [] 19. 11,622 * 2,999 3,014 2,683 2,926 11,622 11,622 * 11,622 I-33
2.2%3.8% 2.51% 3.96% 6,072,000 20. Richful Int l 22 50,00050,000,000 0.001 0.001 50,000,000 50,000 1 * i 49,999 50 ii 50,000 50 100,000 100 iii 50,000 50 150,000 150 1 * 1 (i) Frameview49,999 (ii) Richful Intl Frameview50,000 (iii) Wellrich Frameview50,000 I-34
21. 4,500,000Richful Consultants Richful Consultants12 1 Richful Consultants 600 7,461 788 (1,642) (2,767) 4,500 4,500 7,461 (4,500) 2,961 Richful Consultants Richful Consultants 11,564 30,654 (1,086) (623) 5 16 384 (266) (11,523) (21,734) (2,015) (3,316) (190) (98) (2,557) (3,780) (5,418) 853 (8) (18) (5,426) 835 I-35
22. (a) 19 (b) 1,330 1,491 1,852 154 105 44 75 98 98 1,559 1,694 1,994 23. 19 24. (a) 67,637 44,590 64,830 738 1,596 783 22,789 13,359 42,486 10,340 18,201 I-36
(b) 36,700 7,355 15,535 8,233 15,822 31,260 4,720 4,595 2,937 71 6,585 785 23,715 3,349 3,344 5,013 3,392 3,494 5%5% 5% I-37
5% 5% (2,116) (113) (520) 17 19 50 50 49,000 I-38
1 % 11,167 11,167 11,167 3.20 11,622 11,622 11,622 22,789 22,789 22,789 1 % 13,359 13,359 13,359 I-39
1 % 10,340 10,340 10,340 1 % 23,441 23,441 23,441 19,045 19,045 19,045 42,486 42,486 42,486 1 % 18,201 18,201 18,201 1 11,622,000 I-40
1 1 3 3 1 1 2 5 5 249 502 2,296 3,160 2,995 3,425 12,627 11,622 (c) 783 25. 4,328 5,041 6,727 I-41
4,132 6,253 4,961 5,551 7,334 4,716 9,683 13,587 9,677 26. [ ] [ [ ] Frameview 22,500 [ ] [ ] [ ] [ ] D.[] ] 27. 1,5005% 2,699,0004,066,0005,831,000 I-42
28. (a) 26,237 26,238 (b) (c) 21,736 21,736 (3,917) (3,917) 21,736 (3,917) 17,819 (4,255) (4,255) 21,736 (8,172) 13,564 * 1,000 Richful Consultants 4,500,000 Richful Intl 50,000FrameviewRichful Int'l I-43
29. 35,777,000 955,000 30. Richful Intl Richful Consultants* Wellrich * 100,000 100% 100% 100% 578,406 100% 100% 100% 1 100% 100% 100% 1 100% 100% 100% 100% 10,000 100% 100% 100% 100% 4,500,000 100% 100% 100% 100,000 100% 2 * 120,000 1 500,000 100% 100% 100% I-44
* * 200,000 100% 100% 100% 150,000 100% 100% 100% * 100,000 100% 100% 100% * 100,000 100% 100% 100% * 100,000 100% 100% 100% * 1,000,000 100% 100% 100% * 100,000 100% 100% 100% * 100,000 100% 100% 100% * * * 30,000 100% 100% 100% 100,000 100% 100% 100% 100,000 100% 100% 100% I-45
30,000 100% 3 30,000 100% 4 * 21 1 1 2 3 4 * Angus Ho & Co., CPA * * Brian Yang & Co., CPA Brian Yang & Co., CPA * Shenzhen Pengfei CPA Co., Ltd. * Ningbo Guosui CPA Co., Ltd. Ningbo Road CPA Co., Ltd. * * * I-46 Shanghai Shenya CPA Co., Ltd. Beijing Yongqin CPA Co., Ltd. Fujian Huacheng CPA Co., Ltd.
* * * * * * * Dalian Huasheng CPA Co., Ltd. Nanjing Huasheng Xinwei CPA Co., Ltd. Xiamen Runzi CPA Co., Ltd. Qingdao Xinyongda CPA Co., Ltd. Brighture CPA Firm Hangzhou Xinjiyuan Certified Accountants Zhe Jing Tian Hua CPA Co., Ltd. Tianjin UNITAX CPA Co., Ltd. * Richful IntlRichful Consultants Wellrich 31. [ ] [ ] [ ] 11,277 11,277 8 [ ] 345 345 [ ] 11,622 11,622 (15,500) [] (11,947) (28,813) 8 [ ] 325 325 [ ] [ ] 1,547 12 51,277 [] 51,277 (35,777) [] (35,777) I-47
[ ] [ ] 181 (28,500) [] (33,432) [ ] [ ] 6,935 12 48,500 [] 48,500 (955) [] (955) 19,045 [] 21,229 1. 2. [ ] [ ] [ ] 3. 32. [ a) [ [4,950,000,000][5,000,000][5,000,000,000]0.001] b) [ ] [ [ ] [ ] [ ] ] c) 7. ] 33. I-48
[ ] [ ] II-1
[ ] [ ] II-2
[ ] [ ] II-3
[ ] [ ] II-4
[ ] [ ] II-5
1. (a) (b) 2. (a) (i) (ii) III-1
(iii) (a) (b) (c) (d) (e) (f) (g) (iv) III-2
30 (v) (vi) (vii) 20 20 III-3
14 14 20 (b) (i) III-4
(aa) (bb) (cc) (dd) (ee) (ff) (gg) (hh) III-5
(ii) (iii) III-6
(iv) (v) III-7
(vi) (vii) (viii) III-8
(aa) (bb) (cc) (dd) (i) (ii) (ee) (ix) III-9
(c) (d) (i) 15 (ii) (a) (b) III-10
(A) (B) (C) (iii) 15 (iv) 21 14 III-11
(i) (ii) 95% (v) (vi) III-12
(e) 21 21 21 III-13
(f) (i) (ii) (iii) (aa) (bb) III-14
20% (g) [ ] (h) 3(f) III-15
(i) (i) (ii) (j) 3. III-16
(a) (b) (i) (ii) (iii) 37 (iv) (v) (c) III-17
(d) 37A (1) (e) III-18
(f) Foss v. Harbottle (g) (h) (i)(ii)(iii) III-19
(i) (j) 6 (i) (ii) (aa) (bb) 6(3) (k) (l) (m) III-20
(n) (Tax Information Authority)(Tax Information Authority Law) (o) 60 (p) (i)(ii)(iii) III-21
(i)(ii) (q) 75% (r) 90% III-22
(s) 4 III-23
A. 1. P.O. Box 31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY1-1205, Cayman Islands 892107 16 197 2. 50,000 50,000,000 0.001 (a) Frameview (b) 49,999 Frameview (c) Richful Int l Frameview50,000 (d) Wellrich Frameview50,000 (e) [4,950,000,000]50,000 50,000,000 0.001[5,000,000][5,000,000,000]0.001 (f) [ ] [ ] [ ] IV-1
5,000,000 5,000,000,000 [][] [ ] 3. (a) [ ] (b) [4,950,000,000] 50,000 [5,000,000] (c) (A)[ ] [ ] (B)[] [ ] [] (i) [ ] [ ] [ ] (ii) E. IV-2
(iii) [ ] [][] [ ] [ ] (iv) [ ] [ ][ ] [ ] 20% (v) [ ] [ ] 10% (vi) (iv)(v)(iv) (v) IV-3
4. (a) (b) (c) Frameview 1,000,000 1,000,000 1.00 1,000,000 (d) 50,000.00 50,000,0000.001 Frameview 49,999 Frameview (e) Richful Consultants 4,519,306.78 (f) Richful Int l Frameview50,000 (g) Wellrich 1,000,000 1,000,000 1.00 (h) Wellrich Frameview Consultants 50,000 (i) [ ] 22,500 Frameview IV-4
5. A.4. 6. (a) [ ] (b) [ ] [ ] 10% (c) IV-5
(d) [][]10% 30 (i) 5% (ii) (iii) (e) (f) (aa) IV-6
(bb) (g) 30 (h) (i) (j) IV-7
(k) [ ] [ ] [ ] [ ] 26 [ ] IV-8
7. 18 (1) Wellrich (2) Richful Consultants (3) Richful Int l i. Wellrich Business Consultant Limited Richful Deyong Investment Consultants Limited Richful Deyong Int l Business Inc. ii. iii. iv. v. 1 578,406 100,000 vi. 100% 100% 100% (4) (5) (6) i. ii. iii. iv. v. 1 4,500,000 10,000 vi. 100% 100% 100% IV-9
(7) (8) (9) i. ii. iii. iv. v. vi. 140,000 30,000 210,000 vii. 100,000 30,000 150,000 viii. 100% 100% 100% ix. IV-10
(10) (11) (12) i. ii. iii. iv. v. vi. 140,000 500,000 100,000 vii. 100,000 500,000 100,000 viii. 100% 100% 100% ix. IV-11
(13) (14) (15) i. ii. iii. iv. v. vi. 100,000 100,000 100,000 vii. 100,000 100,000 100,000 viii. 100% 100% 100% ix. IV-12
(16) (17) (18) i. ii. iii. iv. v. vi. 200,000 1,000,000 100,000 vii. 200,000 1,000,000 100,000 viii. 100% 100% 100% ix. IV-13
B. 1. (a) Richful Consultants Richful Consultants 578,406 4.5 (b) [ ] [ ] [ ] (c) Frameview Frameview 22,500 (d) (e) (f) [ ] 2. (a) 35 5500775 42 5807859 35 5094891 IV-14
35 5094902 35 12120092 35 18728649 35 18728671 35 21045764 35 301351575 35 302503485 (b) rfdy.hk rfdy.com IV-15
C. 1. [ ] [ ] [ ] XV XV78 352 (a) 1 2 [ ] (L) []% 1. L 2. FrameviewFrameview XVFrameview 2. [ ] [ ] [ ] XV23 IV-16
10% 1 Frameview [ ] (L) []% 2 [ ] (L) []% [ ] 3 [ ] (L) []% 3 [ ] (L) []% 1. L 2. 3. [] [ ] [ ] [ ] 3. [ ] 10% [ ] IV-17
4. (i) 0.9 1.2 1.1 (ii) (1) (2) (iii) 2.4 [ ] (iv) 5. 6. 22 IV-18
7. (i) [ ] XV23 10% (ii) XV78 XV78 352 [ ] (iii) F.6. [ ] (iv) (v) F.6. IV-19
D. [ ] [ ] [ ] [ ] 17 1. [ ] [] 2. [ ] [ ] 3. [ ] [ ] (i) (ii) III [ ] IV-20
4. [ ] [ ] (10) [ ] 5. [ ] [ ] [ ] [ ] [ ] [ ] 6. [ ] TMF (Cayman) Ltd.[ ] 7. [ ] IV-21
8. [][] [ ] 9. (1) [ ] [ ] (a) I 100% (b) II[ ] 100% (2) (a) (b) (c) (2) IV-22
(d) (2) (e) II II 30% 30% 40% II [ ] II[ ] (f) IV-23
(3) 10. [ ] II [ ] II [ ] [ ] [ ] [ ] [ ] 11. [ ] IV-24
12. (1) (a) [ ] (i) (ii) (iii) (iv) (v) (b) (c) (d) [ ] IV-25
(2) (a) (i) [] (ii) [ ] (iii) (b) [ ] (i) (ii) 13. [ ] IV-26
[ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [ ] [] [ ] IV-27
14. [ ] (1) (2) 15. [ ] [ ] (10) [ ] [][] 16. [ ] [ ] [ ] [ ] [ ] 14A [ ] IV-28
E. 1. 2. (10) (i) (ii) (iii) (iv) (v) 3. (i) 30% (ii) [ ] [ ] 10% 10% IV-29
(iii) 10% (iv) 4. 12 1% (i) 17 (ii) 17 (iii) IV-30
5. (i) 17 (ii) 12 (a) 0.1% (b) 5 I. 17 (i) (ii) II. 6. 21 (10) IV-31
1 (10)(10) 7. 8. (1) (2) (3) [ ] [ ] 9. 10. IV-32
(1) (2) 11. (10) 12. (21)(e) 13. (21)(e) 12 14. IV-33
15. 16. IV-34
17. (1) (2) (3) (iii) (iv) (aa) (bb) (cc) (dd) (bb) (cc) 18. 19. IV-35
20. 21. (a) (19) (b) (12) (13) (c) (14) (d) (14) (e) (16) (f) (g) (h) (i) IV-36
22. (i) (aa) (bb) (cc) (dd) (ee) (aa) 17(bb) (ii) (iii) 23. (aa) [ ] [ ][ ] [][] IV-37
(bb) [ ] [ ] [ ] (cc) [ ] 1. 2. []10%[] 3. [ ] [ ] [ ] [ ] 10%10% 10% 4. 5. IV-38
F. 1. B.1. (d) (i) [ ] (ii) 2. 3. [ ] 3A.07 5.8 4. 3,415 5. IV-39
6. 6 Appleby 7. F.6. F.6. 8. 44A 44B IV-40
9. [ ] [ ][] [ ][] [ ] 10. 32L 4 11. (a) (i) (ii) (iii) (b) (c) (d) [ ] (e) IV-41
(f) (g) (h) (i) 24 (j) F.6. (i) (ii) IV-42
[][][] F. 7. B. 1. 14 102001-02 (a) (b) (c) [] (d) (e) Appleby (f) (g) B. 1. (h) C. 3. (i) D.[] [ ] (j) (k) F. 7. (l) V-1