2016
1
3 4 6 8 15 32 41 47 50 52 54 56 150 2
(CPA, FCA) (CPA, FCA) Cricket Square Hutchins Drive PO Box 2681 Grand Cayman KY1-1111 Cayman Islands 338 6 A 338 2 33 3301 04 www.foodidea.com.hk 8179 3
(i)(ii) (iii) (iv) 25,520 78,960 19,630,000 22,800,000 33,000,000 12,000,000 234,000,000342,000,000 46% 60 1,700,000 4
22,000 21,91420,794 256,000,000 Lucky Dessert 38,000,000 5
33 7 34 37 41 34 7 6
CPA, FCA 39 7
(i)(ii) (iii) (iv) 13,210,000 10,710,000 (i)(ii) (iii) 89,740,000 88,820,000 1,670,000 1,290,000 92,890,000 422,570,000 66,320,000 359,790,000 32,620,000 2,650,000 154,900,000 3,580,000 8
(8193) 0.79% (3,520) 24,640 5.87% 0.68% (2,536) 25,080 2.93% 8127 0.10% 4,930 13,460 3.21% (8195) 3.71% (24,618) 10,440 2.49% 2.62% 174,234 273,946 32.03% (8087) 0.83% 432 5,424 1.29% 0.83% (5,056) 4,992 0.58% 913 1.75% (2,318) 4,667 1.11% 1389 0.15% (2,559) 4,387 1.04% 0.39% 2,346 14,245 1.67% (986) 1.82% (5,882) 3,298 0.79% 1.82% (5,280) 9,180 1.07% (6886) 0.00% (1) 6 0.00% 0.00% (3) 7 0.00% (736) 2.10% (5,847) 11,118 1.30% 939 0.00% 171 10,732 1.25% 2628 0.00% (734) 4,208 0.49% 388 0.00% (1,032) 3,539 0.41% (1027) 0.01% (311) 2,740 0.32% (33,536) 66,322 155,952 359,787 255,580,000 10,000 12,650,000 430,000 (261,636) 72.54% 8217 10,332 736 (6,880) 1.91% 2989 2,040 939 1,818 (933) 0.26% 9
261,640,000 6,000,000 8,330,000 3,410,000 6,850,000 2,860,000 342,370,000 234,340,0003% 24% 3% 24% 188,050,000 106,160,000 154,320,000 128,180,000 Lucky Dessert (i)(ii) (iii) (iv) (v) 10
146,000,000 Lucky Dessert 15 38,150,000 29,800,0007,050,000 12,280,000 100,780,000 8%(i)(ii) (iii) 89,740,0002,710,000 8,330,00088,820,0001,080,0003,410,000 111,930,000 320,920,000(i) 255,580,000(ii) 154,900,000 32,620,000(iii) 38,150,000 37,750,000 36,130,00042%41% 32,270,000 28,550,000 11
4,890,000 2,640,000 150,000,000 44% 7,988,000313,460,000 6,528,000623,962,000 5 14,269,000 96,654,00085% 2,017,0003,531,000 12
22,800,000 22,800,000 5% 10% 19,630,000 19,600,000 5% 12% 28 17% 13
33 170 170 31 14
39(i) (ii)(iii) (iv) 7 47 149 15 4 58 14 15
(i)(ii) 19,630,00022,800,000 16
90% 60 17
Lucky Dessert 18
19
38 22 215,701,000 17 150 20
30 30%30% 84 6 7 21
5.09 14 * 1,000,000 4 1,000,001 2,000,000 2 * 22
31 34 31 23
17.50A(1) 17.50A(1) (i) (ii)30% (iii) 30% 24
571 XV (a) XV7 8 (b)352 (c) 5.465.67 320,000 320,000 0.04% XV(a) XV7 8 (b)352 (c)5.465.67 25
XV2 3 336 5% 106,359,600 13.32% 106,359,600 13.32% KMW Investments Limited 76,803,600 9.62% 76,803,60029,556,000 KMW Investments LimitedKMW KMW KMW 50% 50% XV2 3 336 5% 26
35 GR Holdings Limited GR Holdings Limited 49,000,000 20-301 33 350,000 50% 27
4,200,000 2,450,000 23L5 97 98 99 100 580,000 50% 6,960,000 4,063,000 28
50% 8,000,0008,500,0009,000,000 450,000475,000 500,000 3,232,000 20.37 (1) (2) (3) 29
20.39 (1) (2) (3) 42 5.48 5.67 30
5.285.29 15 C3.3 (i) (ii)(iii) 31
15 32
5.09 33
A.6.5 14 34
35 4 16/35 1/1 35/35 1/1 1/1 1/1 19/35 1/1 0/1 30/35 1/1 0/1 35/35 4/4 4/4 4/4 1/1 1/1 1/1 35/35 4/4 4/4 4/4 1/1 0/1 1/1 34/35 4/4 3/4 3/4 1/1 1/1 0/1 1/35 1/4 1/4 5.285.29 15 C3.3 (i) (ii) (iii) 35
4 15 B1.2 14 4 15 A5.2 36
4 15 D3.1 5.48 5.67 37
1,200,000 602,200 1,802,200 (i) (ii) 38
21 info@foodidea.com.hk 15 39
3386 A (2) (21) 338 6 A 3386 Ainfo@foodidea.com.hk 40
47149 41
2274 75 156,000,000 99% 42
2064 71 49% 43
44
45
P05299 46
7 100,781 93,408 8 572 159 (37,749) (36,127) 9 (32,271) (28,545) (3,473) (1,962) (180) (12) (4,891) (2,638) (996) (720) 9 (4) (255,583) (12,649) (32,616) 154,900 36(a)(ii) (1,220) (7,582) 31 (2,880) (47,309) (32,114) (38,154) 11,653 10 (4,729) (616) 9 (360,698) 137,151 11 39,884 (24,743) (320,814) 112,408 47
12 (11,616) (22,103) (332,430) 90,305 (31) (26) (4,399) (6,298) (4,430) (6,324) (336,860) 83,981 (320,921) 111,926 (11,344) (21,677) (332,265) 90,249 107 482 (272) (426) (165) 56 (332,430) 90,305 48
(325,351) 105,602 (11,344) (21,677) 336,695 83,925 107 482 (272) (426) (165) 56 (336,860) 83,981 16 (46.9) 20.8 16 (45.3) 25.8 49
17 18,771 39,387 18 6,186 6,186 19 4,456 4,636 20 55,274 97,827 1,000 2 23 240 7,703 23 10 3,387 29 29 3,102 20 2,959 22 73,565 56,500 159,531 221,689 21 367 8,215 22 82,310 73,187 23 9,838 9,112 20 3,085 20 20 29 23 49,912 17,163 232 3,034 24 92,892 422,569 25 2,017 3,531 25 14,269 96,654 254,942 633,494 13 5,469 260,411 633,494 26 4,231 15,481 26 18,279 38,082 27 762 362 28 3,564 35,769 26,074 90,456 13 1,574 27,648 90,456 232,763 543,038 392,294 764,727 50
36a (ii) 94,780 28 77,076 27 3,321 29 138 40,227 77,214 138,328 315,080 626,399 30 7,988 6,528 305,472 617,434 313,460 623,962 1,620 2,437 315,080 626,399 47 149 51
i ii 6,528 397,701 106 (1,154) (6,330) 227,111 623,962 2,437 626,399 (332,265) (332,265) (165) (332,430) (31) (31) (31) (4,399) (4,399) (4,399) (4,430) (332,265) (336,695) (165) (336,860) 31 2,880 2,880 2,880 30 1,306 18,670 19,976 19,976 (349) (349) (349) 30 154 4,914 (1,382) 3,686 3,686 972 (972) (652) (652) 7,988 420,936 1,498 106 (182) (10,760) (106,126) 313,460 1,620 315,080 52
(i) (ii) 3,200 65,421 106 (972) (6) 136,862 204,611 1,167 205,778 90,249 90,249 56 90,305 (26) (26) (26) (6,298) (6,298) (6,298) (6,324) 90,249 83,925 56 83,981 36(b) 2,114 2,114 (182) (182) (182) 30 3,328 338,560 341,888 341,888 (6,280) (6,280) (6,280) 15 (900) (900) 6,528 397,701 106 (1,154) (6,330) 227,111 623,962 2,437 626,399 (i) (ii) 53
(360,698) 137,151 (10,973) (18,754) (371,671) 118,397 255,595 13,077 35,269 (151,324) 11,471 22,226 180 12 1,220 7,582 38,154 (11,653) 2,880 4,844 823 (73) (538) 8,457 2,731 (195) (59) (15) (41) (19,610) 6,959 (1,636) (96) (2,294) (651) (26,188) (129,687) (1,672) 5,352 (5,110) 1,658 2,368 3,795 7,764 (184,610) (46,378) (297,280) (653) (619) (26) (5,689) (47,057) (303,588) 54
(5,559) (2) 37 6,328 (9,417) (17,269) (2,075) (3,387) (2,988) 78 4 41 127 1,303 1,500 (26) (4,955) (26,387) 17,321 87,315 (47,941) (59,920) (23,000) (900) 19,976 341,888 3,686 (349) (6,280) (30,307) 362,103 (82,319) 32,128 96,157 64,055 (31) (26) 13,807 96,157 14,269 96,654 28) (486) (497) 13 24 13,807 96,157 55
1. Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111, the Cayman Islands 3386 A 39 GR Holdings LimitedGR Holdings 12 37 2. 1 16 38 16 41 27 10 12 28 11 56
2. 9 2 15 2 16 3 7 1 12 1 10 4 28 2 2 4 9 4 2 5 1 2 3 4 5 12 1 28 9 9 9 9 9 9 9 57
2. 9 9 39 9 9 39 39 9 9 9 58
2. 15 15 15 i) ii) iii) iv) v) 15 1518 11 15 15 16 16 59
2. 16 16 1617 16 17 16 1615 60
2. 16 3 32 16 7 7 7 61
3. (i) (ii)(iii) 62
3. (i) (ii) 63
3. 64
3. 65
3. 66
3. 67
3. 68
3. 69
3. 70
3. 71
3. 72
3. 6(c) 73
3. 74
3. 75
3. 6(c) 76
3. (a) (b) (c) 77
3. 78
4. 3 813,000 44,567,000 79
4. 18,771,000 39,387,00012,226,000 6,186,000 6,186,000 4,456,000 4,636,000 55,274,000 97,827,000 29,804,000 20 80
4. 155,875,000 129,687,000 9,838,000 9,112,000 1,457,000 15,141,000 878,000 5,458,000 44,813,000 51,714,000 81
4. 109,286,00087,198,00036(a) 5. 82
5. i 80,640 (14,269) 66,371 ii 313,460 17% (i) 28 (ii) 6. 6a. 1,000 2 234,976 264,816 92,892 422,569 328,868 687,387 94,780 97,107 83,420 97,107 178,200 83
6. 6b. 25 28 84
6. 6b. 100100 100 100 662,000 262,000 5%5% 5% 5% 3,878,000 17,642,000 85
6. 6b. 58%68% 99%88% 36%4477%86% 100% 86
6. 6b. 28 87
6. 6b. 4,231 4,231 4,231 12,236 12,236 12,236 82,551 82,551 77,076 i 3,564 3,564 3,564 20,031 82,551 102,582 97,107 15,481 15,481 15,481 32,170 32,170 32,170 i 35,857 35,857 35,769 107,520 107,520 94,780 83,508 107,520 191,028 178,200 (i) 166,000 3,024,000 72 2 14 168,000 3,271,000 (ii) 88
6. 6c. 66,322 359,787 12,511 4,279 26,570 45,992 92,892 422,569 89
6. 6c. 94,780 3% 90
7. (i) (ii) (iii) (iv) 12 37 (a) (b) 91
7. 94 89,735 88,818 93,910 15,784 8,491 3,413 (156) 191,980 108,109 94 89,735 88,818 2,711 1,083 8,335 3,413 100,781 93,408 94 89,735 88,818 2,711 1,083 8,335 3,413 100,781 93,408 156 (156) 94 89,735 88,818 2,711 1,083 8,491 3,413 (156) 100,781 93,408 (235) (251) 1,665 1,288 (285,488) 143,282 6,852 2,855 3,021 (277,206) 150,195 305 143 (36,814) (16,642) (1,220) (7,582) (1,220) (7,582) (38,154) 11,653 (38,154) 11,653 (2,880) (4,729) (616) (360,698) 137,151 3 92
7. 4,456 4,820 21,123 17,137 93,947 389,051 155,875 129,687 275,401 540,695 55,274 97,827 55,274 97,827 3,085 2,959 3,085 2,959 20 29 20 29 86,162 37,260 419,942 678,770 176,413 419,942 855,183 27 14,853 11,209 29,898 177 14,853 41,311 77,076 77,076 94,780 94,780 12,933 51,044 104,862 187,135 41,649 104,862 228,784 93
7. 100,781 93,314 24,967 25,903 4,456 4,636 94 55,274 97,827 100,781 93,408 84,697 128,366 94
7. 10% 577 9,659 10,236 812 2,661 3,473 180 180 32,616 32,616 255,583 255,583 (195) (9) (204) 4,076 268 324 61 4,729 313 (40,197) (39,884) 95
7. 97,302 123 12,816 110,241 305 537 1,120 1,962 12 12 4 4 (154,900) (154,900) 12,649 12,649 (59) (5) (31) (95) 497 48 71 616 (88) 24,794 37 24,743 4,648,000 96
8. 9 36 195 59 140 101 127 64 572 159 9. (2,711) (1,083) 4 31,048 27,362 1,223 1,183 32,271 28,545 864 33,135 28,545 1,200 1,200 4,617 2,523 97
10. 653 616 28 36(a)(ii) 4,076 4,729 616 11. 153 261 (194) (112) (41) 149 (39,843) 24,594 (39,884) 24,743 16.5% 98
11. 25 (360,698) 137,151 16.5%16.5% (59,515) 22,630 (624) (178) 3,358 2,374 5,390 9 6,295 (1,923) 5,406 1,943 (194) (112) (39,884) 24,743 29 99
12. GR Holdings 37 11,616 22,103 100
12. 185,287 372,244 435 837 (52,549) (114,140) (71,008) (135,127) (7,998) (20,264) (28,613) (48,290) (14,202) (27,281) (2,658) (7,915) (12) (428) (2,653) (3,576) (16,887) (34,607) (115) (207) (10,973) (18,754) (643) (3,349) (11,616) (22,103) 101
12. 996 3,374 (353) (25) 643 3,349 (6) (5) 8,457 2,731 (73) (542) 2,658 7,915 65,398 129,330 5,610 5,797 71,008 135,127 1,545 2,382 1,959 3,990 23,195 38,829 102
12. 8,772,000 24,457,000 4,742,000 652,00059,936,000 74,282,00037 13. 6,000,000 17 5,411 34 24 5,469 1,574 1,574 103
14. (a) (a) (b) (c) 1,118 18 29 1,165 (d) 98 3 101 60 60 60 60 (f) 59 59 (e) 1 1 180 1,216 21 29 1,446 104
14. (a) (a) (b) (c) 542 10 552 60 60 60 60 (e) 60 60 180 542 10 732 (a) (b) (c) (b) (e) (f) 105
14. (b) 14(a) 3,124 2,489 72 72 317 3,513 2,561 1,000,000 3 3 1,000,0011,500,000 1 1 4 4 15. 900,000 106
16. (332,265) 90,249 707,922,190 433,276,640 107
16. (332,265) 90,249 11,344 21,677 (320,921) 111,926 707,922,190 433,276,640 1.6 5.0 11,344,000 21,677,000 108
17. 6,100 63,710 15,675 35,598 14,952 4,507 140,542 3,327 14 1,650 144 11,561 16,696 (50) (1,140) (1,190) 6,100 67,037 15,689 37,198 15,096 14,928 156,048 10,864 37 2,132 299 751 14,083 37 (61,785) (14,846) (32,207) (13,796) (3,946) (126,580) 13 (6,100) (6,100) (5,570) (869) (4,724) (1,314) (311) (12,788) 10,546 11 2,399 285 11,422 24,663 383 41,329 10,427 21,336 11,195 1,733 86,403 153 11,173 1,979 5,627 1,535 1,759 22,226 (50) (375) (425) 4,133 1,075 2,842 407 8,457 536 56,635 13,481 29,755 13,137 3,117 116,661 153 4,698 736 2,405 742 2,737 11,471 37 (55,370) (13,458) (27,924) (12,895) (1,901) (111,548) 13 (689) (689) (4,463) (752) (3,557) (974) (257) (10,003) 1,500 7 679 10 3,696 5,892 9,046 4 1,720 275 7,726 18,771 5,564 10,402 2,208 7,443 1,959 11,811 39,387 109
17. 2.5% 20% 20% 20% 20% 20% 5,564,000 28 1,107,000117,0001,167,000 340,000 4,133,0001,075,0002,842,000 407,000 110
17. 4,445 4,445 856 856 3,215 3,215 577 577 18. 6,186 16.8% 16.1% 3.0%3.5% 111
19. 36(b) 4,648 12 180 192 4,456 4,636 Lucky DessertLucky Dessert 25 112
20. 92,654 92,654 (a) (37,198) 5,355 (b) (182) (182) 55,274 97,827 (c) 2,959 (c) 3,085 (d) 20 29 (a) 16,707,000 36(a) 3% 20.59%29,804,000 (b) (c) 1%6% (d) 113
20. 100 49% 49% 100 49% 49% 3,050,000 49% 49% 1,000,000 49% 49% 114
20. 1,671 3,566 157,027 270,301 (6,849) (7,117) (39,045) (67,104) 112,804 199,646 4,515 2,856 (77,865) (10,313) (8,977) (12,853) (86,842) (23,166) 112,804 199,646 49% 49% 55,274 97,827 115
21. 367 7,197 1,018 367 8,215 22. 154,315 128,178 1,560 1,509 155,875 129,687 73,565 56,500 82,310 73,187 155,875 129,687 116
22. 99% 100% 3% 24% 3% 24% 1,400,000 1,400,000 6%6% 82,310 73,187 56,202 56,500 17,363 155,875 129,687 117
22. 0 30 25,330 3,180 31 60 5,054 29,189 61 90 45 53,627 90 125,446 43,691 155,875 129,687 139,549 117,366 1 90 124 629 91 180 127 358 181365 4,006 11,334 1 12,069 155,875 129,687 16,326,000 12,321,000 118
23. 240 7,703 10 3,387 250 11,090 9,838 9,112 37 48,175 1,737 17,163 49,912 17,163 59,750 26,275 498,000 498,000 30 7,775 9,110 31 60 2,063 2 9,838 9,112 30 2,063,000 2,000 119
23. 1 30 2,063 2 24. 26,570 45,992 66,322 359,787 12,511 4,279 92,892 422,569 6.375% 7.5% 55,357,00028 25. 2,017,000 2,008,000 1,523,000 120
26. 4,231 15,481 2,200 1,166 895 2,864 36(b) 2,200 9,141 25,940 6,043 5,912 18,279 38,082 22,510 53,563 30 45 30 3,160 12,171 31 60 1,071 3,259 61 90 20 90 31 4,231 15,481 1,319,000 30 24,000 575,00086,000 86,000 121
27. 4,083 3,879 115 204 37 (4,198) 4,083 762 3,321 4,083 5.25% 122
28. 1,858 166 1,166 1,512 30,848 486 497 2,164 34,369 1,400 1,400 3,564 35,769 77,076 29,898,000 1.25 166 1,858 1,166 120 36 2 72 14 123
28. 3,564 34,029 461 944 335 3,564 35,769 1.75 0.50.5 0.25 0.251.25 20.52 66 124
28. 3.5% 5.75% 5.75% 6% 1.686% to 6% 7.25% 7.25% 6% 6% 2,867,000 48,510,000703,000 11,299,000 (a) (b) (c) (d) (e) 2,017,000 3,531,000 55,357,000 5,564,000 136,000 125
28. 96,000,000 1%36(a) 36(a)(ii) 40(i) 96,000 10 36(a)(ii) 4,076 (23,000) 77,076 29. 907 8,560 (1,016) (45,685) (109) (37,125) 878,000 5,458,000 126
29. 2,838 1,265 4,103 264 4,193 4,457 3,102 5,458 8,560 108 (3,877) (3,769) 37 (3,181) (703) (3,884) 29 878 907 (1,256) (15,403) (16,659) 138 (29,164) (29,026) (1,118) (44,567) (45,685) 211 43,754 43,965 37 704 704 (203) (813) (1,016) 50,134,000 84,792,000 32,891,000 45,391,000 127
29. 44,813,000 51,714,000 32,716,000 26,593,000 39,666,00026,541,000 30. 0.001 100,000,000,000 100,000 (v) (90,000,000,000) 0.01 10,000,000,000 100,000 0.001 3,200,000,000 3,200 (i) 0.001 160,000,000 160 (ii) 0.001 480,000,000 480 (iii) 0.001 1,920,000,000 1,920 (iv) 0.001 768,000,000 768 0.001 6,528,000,000 6,528 (v) (5,875,200,000) 652,800,000 6,528 (vi) 0.01 130,560,000 1,306 (vii) 0.01 15,360,000 154 0.01 798,720,000 7,988 128
30. (i) 160,000,000 0.125 20,000,000541,000 160,00019,299,000 (ii) KMW Investments LimitedKMW 480,000,000 0.193 92,640,000 1,126,000 480,000 91,034,000 (iii) 1,920,000,000 0.105 201,600,0003,889,000 1,920,000195,791,000 (iv) KMW 768,000,000 0.036 27,648,000 724,000768,00026,156,000 (v) 100.001 0.01 10,000,000,000652,800,000 0.01 129
30. (vi) 130,560,000 0.15319,976,000349,000 1,306,00018,321,000 (vii) 15,360,0000.24 15,360,0003,686,000154,0004,914,000 1,382,000 31 31. (a) (b) 30% 130
31. 10%320,000,000 10% 10% (i) 0.1%(ii)5,000,000 1%(i) (ii)1%(iii) (i) (ii)(iii) 131
31. 28 1 10 16,640,000 2.08% 0.24 0.174 132
31. 0.24 320,000 320,000 0.24 9,280,000 (8,960,000) 320,000 0.24 22,400,000 (6,400,000) 16,000,000 32,000,000 (15,360,000) 16,640,000 16,640,000 0.24 0.24 0.24 0.2413 0.2465 2,880,000 133
31. 0.24 0.24 102% 1 0.39% 0% 2,880,000 32. 4,283 41,146 1,200 39,810 6,700 5,483 87,656 134
33. 538 34. 5%30,000 1,223,000 1,183,000 135
35. (a) * i 6,513 11,160 i 2,400 1,400 * ii 3,232 7,858 ii 578 iii 195 59 iv 4,076 * 20 (i) (ii) (iii) (iv) 28 136
35. (b) 2,696 1,896 39 28 58 2,793 1,924 (c) (i) GR Holding 12 37 (ii) 100,000,000 36(a) 137
35. (c) (iii) (BVI) (BVI) 15,000,000 1% Lucky Dessert (BVI) 15,000,00012,041,000 3,085,000 2,959,000 36. 20 (a) (i) (ii) 4,000,000 96,000,000 Lucky Dessert 49% 138
36. (a) 4,000 87,198 1,381 92,579 92,654 (75) 92,579 4,000 1,381 5,381 (i) 86,263,000 109,286,000 92,579,00016,707,000 139
36. (a) (ii) 87,198,000 94,780,000 7,582,000 96,000,000 1% 1,220,0004,076,000 6(c) (b) Lucky Dessert Singapore Pte. Ltd. 51% 2,200,000Lucky Dessert Lucky Dessert Singapore Pte. Ltd. 26 2,200 173 2,373 140
36. (b) 19 4,648 5 (166) 4,487 (2,114) 2,373 173 141
37. 12 GR Holdings 17 15,032 2,685 29 3,180 9,484 1,568 12,077 11,452 1,542 31,049 1,525 8,672 (6,140) (24,070) (38,626) 27 (4,198) (31) (652) 24,549 142
37. 24,549 38,626 63,175 (15,000) 23 48,175 10 15,000 (8,672) 6,328 12 143
38. 13,086 114 167 114 13,253 48,595 191 259,392 403,775 111 1,412 750 309,399 404,827 7,250 1,390 302,149 403,437 302,263 416,690 77,076 225,187 416,690 7,988 6,528 217,199 410,162 225,187 416,690 144
38. 65,421 12,706 974 79,101 (1,219) (1,219) 30 338,560 338,560 (6,280) (6,280) 397,701 12,706 (245) 410,162 (217,696) (217,696) 31 2,880 2,880 30 18,670 18,670 30 4,914 (1,382) 3,532 (349) (349) 420,936 1,498 12,706 (217,941) 217,199 145
39. GR Holdings^ 100 100% 100% ^ 1 100% 100% ^ 1 100% 100% ^ 2 100% 100% ^ 2 100% 100% ^ 2 100% 100% ^ 800,000 70% 100% Blissful Dragon Limited 1 100% 100% 100% 100% ^ 2,100,000 100% 100% ^ 3,800,000 100% 100% 146
39. ^ 1 100% 100% 1 100% 100% 100% 100% 1 100% 100% 100% 100% 1 100% 100% 100% 100% 1 100% 100% 100% 100% 3,750,000 83% 83% 100% 100% 50,000 48% 48% 60% 60% 10,000 48% 48% 60% 60% * 50,000 100% 100% 100% 100% Lucky Dessert Singapore Pte. Ltd.* 100 51% 51% 67% 67% * ^ 58%83% 147
39. 3 3 3 7 1 1 7 11 40. (i) (ii) 96,000,000 28 998,000 998,000 41. 148
42. (i) (ii) 0.144 159,744,00023,000,00022,800,000 0.14 958,464,000 975,104,000134,000,000137,000,000 149
286,068 465,652 464,924 386,262 357,844 (371,671) 118,397 100,798 28,867 29,974 39,241 (28,092) (20,160) (5,373) (5,533) (332,430) 90,305 80,638 23,494 24,441 260,411 633,494 208,975 94,036 84,198 159,531 221,689 76,944 90,574 79,479 419,942 855,183 285,919 184,610 163,677 27,648 90,456 61,376 53,098 48,589 77,214 138,328 18,765 4,139 2,026 104,862 228,784 80,141 57,237 50,615 315,080 626,399 205,778 127,373 113,062 313,460 623,962 204,611 124,411 110,205 1,620 2,437 1,167 2,962 2,857 315,080 626,399 205,778 127,373 113,062 150