1964_SECURITIES_(ACCOUNTS_AND_AUDIT)_REGULATIONS — Page 6

B 6

[Subsidiary]

CAP. 3331 Securities (Accounts and Audit) Regulations [1986 Ed.

NOTES TO THE ACCOUNTS

1. (a) Turnover means the total value of transactions arising out of the business of dealing in securities other than underwriting of securities undertaken by the dealer or dealing partnership.

2.

3.

(b) State the turnover in relation to dealing in securities-

(i) for own account, partner's account, director's account and the accounts

of associated companies or companies within the group in which the dealer is a member-

(A) on the Unified Exchange

(B) on overseas exchanges

(C) on others

(ii) for clients-

(A) on the Unified Exchange

(B) on overseas exchanges

(C) on others

In the case of a dealer which is a corporation, distinguish balances due to or from-

(a) a director

(b) an associated company or company

within the group in which the dealer

is a member

Where any amount is secured, specify by way of note the following particulars-

(a) name(s) of interested party(ies)

(b) amount due

(c) whether it is interest bearing, and

if so, the rate of interest

(d) date and terms of repayment

(e) nature of security, market value and the identity of the owner of the security

4. Contingent liabilities and capital commit-

ments-

(a) underwritings and sub-underwritings

(b) uncalled amounts on securities

(c) other contingent liabilities--

(i) secured (supply details)

(ii) unsecured (supply details)

(d) capital commitments (supply details)

5. Transactions in foreign currencies-----

total assets in foreign currency included in Balance Sheet

(b) total liabilities in foreign currency

included in Balance Sheet

Last Year

This Year

I