estimated lives of four years.

(2) INVESTMENTS

Investments are held for long term and are stated at cost. Provision against cost is made only where there has been a permanent diminution in value.

1996 1995

HK$ HK$

Unlisted unit trust investments, at cost 530,150 530,150 Value at 31 December 258,411 381,376

(3) APPROVAL OF ACCOUNTS

The accounts on pages 3 to 5 were approved by the Council on 17 February 1997.

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