Other Useful Infomation -- P.3

Other Useful Information

		[P.1 Profits tax] [P.2 Salaries tax] [P.3-4 Government fees]

Hong Kong Government Fees Information Extract

Stamp duty		2008/2009	2007/2008
Conveyances of immovable property:
-	Up to HK$1,000,000	HK$100	HK$100
-	HK$1,000,001 - $1,080,000	*HK$100	HK$100
-	HK$1,080,001 - $2,000,000	*HK$100	*HK$100
-	HK$2,000,001 - $2,176,470	*HK$100 + 10% of excess over HK$2,000,000	HK$100 + 10% of excess over HK$2,000,000
-	HK$2,176,471 - $2,351,760	*HK$100 + 10% of excess over HK$2,000,000	*HK$100 + 10% of excess over HK$2,000,000
-	HK$2,351,760 - $3,000,000	*1.5%	*1.5%
-	HK$3,000,001 - $3,290,320	HK$45,000 + 10% of excess over HK$3,000,000	HK$45,000 + 10% of excess over HK$3,000,000
-	HK$3,290,321 - $4,000,000	2.25%	2.25%
-	HK$4,000,001 - $4,428,570	HK$90,000 + 10% of excess over HK$4,000,000	HK$90,000 + 10% of excess over HK$4,000,000
-	HK$4,428,571 - $6,000,000	3%	3%
-	HK$6,000,001 - $6,720,000	HK$180,000 + 10% of excess over HK$6,000,000	HK$180,000 + 10% of excess over HK$6,000,000
-	HK$6,720,001 and above	3.75%	3.75%

Conveyances of shares:
-	Instrument of transfer (each)	HK$5	HK$5
-	Bought and sold notes (each)	0.1% on sale price of shares or on net asset value of shares whichever is higher	0.1% on sale price of shares or on net asset value of shares whichever is higher
* With effect from 11:00 am on 28 February 2007

Hong Kong Business Registration Fees Information

				2008/2009	2007/2008
				HK$	HK$
Business registration fee and levy
-	One-year certificate			450*	2,450
-	Three-year certificate			4,550*	6,550
-	Branch (each)	-	One-year certificate	450*	523
		-	Three-year certificate	1,466*	1,539
* For date of commencement of certificate from 1 August 2009 to 31 July 2010

P.3

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                                                                                     Company address: Room 1208, Kai Tak Commercial Building, 317-319 Des Voeux Road Central, Hong Kong.
                                                                                                                          Telephone: (852) 2541 0665 Fax: (852) 2851 9705
                                                                                                                                             E-mail: info@edwardlee.com.hk