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1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and should not be relied upon for technical answers. The Hong Kong Institute of Certified Public Accountants (The Institute), the speaker(s) and the firm(s) that the speaker(s) is representing take no responsibility for any errors or omissions in, or for the loss incurred by individuals or companies due to the use of, the materials of this seminar conference. Disclaimer No claims, action or legal proceedings in connection with this seminar brought by any individuals or companies having reference to the materials on this seminar will be entertained by the Institute, the speaker(s) and the firm(s) that thespeaker(s)isrepresenting.

Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to

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Page 1: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to

1

� The materials of this seminar are intended to provide general information andguidance on the subject concerned. Examples and other materials in this seminarare only for illustrative purposes and should not be relied upon for technicalanswers. The Hong Kong Institute of Certified Public Accountants (The Institute),the speaker(s) and the firm(s) that the speaker(s) is representing take noresponsibility for any errors or omissions in, or for the loss incurred by individualsor companies due to the use of, the materials of this seminar conference.

Disclaimer

� No claims, action or legal proceedings in connection with this seminar brought

by any individuals or companies having reference to the materials on this

seminar will be entertained by the Institute, the speaker(s) and the firm(s) that

the speaker(s) is representing.

Page 2: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 3: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 4: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 5: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 6: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 7: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 8: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 9: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 10: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 11: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 12: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 13: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 14: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 15: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 16: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 17: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 18: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 19: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 20: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 21: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 22: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 23: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 24: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to
Page 25: Disclaimer...from daily trading business 1 52,500 28,300 2016 lune) ract by a customer 88,800 238,800 movement and o Addition of offlCG 'ere all demolished during 400,000 99,500 to