PRC GAAP

Room 602, 6/F., Taurus Building

21A/B Granville Road, Tsimshatsui, Hong Kong

Tel: (852)27399698 Fax: (852)27399313

Certified Public Accountants

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Accounting standards issued by the Ministry of Finance, China

	Accounting standards	Effective date	Notes
1	Disclosure of related party relationship and transactions	1 Jan. 1997	@

2	Cash flow statements	1 Jan 2001

3	Events occurring after the balance sheet date	1 Jan. 1998	@

4	Debt Restructuring	1 Jan. 2001

5	Revenue	1 Jan. 1999

6	Investments	1 Jan. 2001	#

7	Construction contracts	1 Jan. 1999	@

8	Changes in accounting policies and estimates and corrections of accounting errors	1 Jan. 1999

9	Non-monetary transactions	1 Jan. 2001

10	Contigencies	1 July 2000

11	Intangible assets	1 Jan. 2001	#

12	Borrowing costs	1 Jan. 2001

13	Leases	1 Jan. 2001

14	Inventories	1 Jan. 2002	#

15	Fixed assets	1 Jan. 2002	#

16	Interim financial reporting	1 Jan. 2002	@