for Internal Management & Statutory Compliance FESA C onsol x Last update: 6-Mar-2014

Stage 1: Introduction & Requirement Study Stage 2: Drafting & Evaluation of Suggested Solution Stage 3: Demonstration & Further Requirement Study Stage 4: Finalization of Solution Offered Stage 5: Implementation Agenda

Overseas Listed PRC Property Development Property Investment Manufacturing Taiwan Property Investment Manufacturing HK Listed Property Development Property Investment Manufacturing Macau Hospitality Others Treasury Supports Flexible Consolidation of Historical & Prospective Data

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Manufacturing Hong Kong PRC Taiwan Hospitability Treasury Others Property Investment Property Development Macau Analyzing in Different Dimensions (Single Level & Multi-Level)

Collection Storage Reporting StandardizationTagging Financial Management Analytical Performance Management Group Consolidation Budgeting & Rolling Forecast Your Reporting Issues Your Recording Issues Financial Management Transformation Our Reporting Framework Our Recording Framework Our Reporting Solutions FESA Query FESA Analyst FESA Planning FESA Consol Our Recording Solutions AVESTA Finance Computing Solutions FESA AVESTA Aims At Achieving Advanced Accounting Automation At Anywhere From User Requirements to Best Fit Solutions

Analytical Performance Management Budgeting & Rolling Forecast Phase 3 AVESTA Phase 2 AVESTA Aggregation Recording Issues Versioning Standardization Tagging Elimination Alert Reporting Issues Phase 1 AVESTA Financial Management & Group Consolidation AVESTA Aims at Achieving Advanced Accounting Automation at Anywhere on Phase by Phase Basis A ggregation V ersioningE liminationS tandardizationT aggingA lert Solving AVESTA Computing Issues in 3 Different Phases Reporting Recording to Reporting Recording

FESA Application Server Data Sources CollectionTransformationStorageReporting Outputs Processing Rules Reporting Recording to Reporting Query Formulas System Control Collection Transformation Storage Reporting Recording Rule Processor Query Processor User Interface System Control Master Settings Finance Computing Framework

What How Where Who When Why FESA Empowers Our Enterprise Solutions in 6 Different Aspects

Control Collection FESA Reporting Storage Transform FESA Consolidation Comprises 6 Software Modules

FESA Reporting Storage Transform Data Process Network User Time Rationality What How Where Who When Why What How Where Who When Why What How Where Who When Why What How Where Who When Why What How Where Who When Why FESA Supports Each Software Module in 6 Different Aspects Control Collection

Control FESA Reporting Storage Transform AVESTA Aggregation Versioning Alert Configures Each Module to Resolve AVESTA Computing Issues

FESA Supports Web & Windows Login Client

FESA Supports Optimization of Scalable Implementation

Extract data from external system directly Upload multiple Excel Workbooks Data Collection – With or Without External System Integration

1. Differing Transaction & Reporting Currencies2. Differing Account Codes & Other Dimensional Codes3. Differing Accounting Policies & Practices4. Differing Allocation/Amortization Policies & Practices5. Differing Year End Dates A Quick Review of Your Group Standardize AVESTA

1. Differing Transaction & Reporting Currencies2. Differing Account Codes & Other Dimensional Codes3. Differing Accounting Policies & Practices4. Differing Allocation/Amortization Policies & Practices5. Differing Year End Dates6. Inter-Co/BU & Related Party Transactions7. Changing Legal & Management Group Structure8. Analyzing Group Performance in Different Dimensions A Quick Review of Your Group

Group Mgn’t Accounts Group Cash Flow Group Stock Control Group Credit Control Group Risk Management Group Budget, Forecast Internal Management Consolidated Financial Statements /w notes IFRS, Statutory Audit Listing Rules Results Announcement Interim / Annual Report Statutory Compliance A Quick Review of Your Group

FESA Application Server Data Sources CollectionTransformationStorageReporting Outputs Processing Rules Reporting Recording to Reporting Query Formulas System Control Collection Transformation Storage Reporting Recording Rule Processor Query Processor User Interface System Control Master Settings Finance Computing Framework

Processing Rules Windows Single Sheet SQL Supports Different Types of Data Sources Internal Data Storage Internal Data Storage External Data Storage External Data Storage NoSQL Multi-sheet Excel Supports Different Types of Data Collection Methods Existing Database User-defined Data Entry Forms Existing Data File Collecting Transaction Detail and/or Aggregated Information Collecting Structured Data and/or Unstructured Data Web Mobile Query Formulas Data Collection

 “Pivot Table Like” or “Column” Form: No Macro and No VBA are Required to Insert into Your Excel Workbooks Customized for Data Collection, Includes  “Transaction Like” or “Row” Form: Automation of reversal of Pivot Table Data Collection: Support “Green” Excel Workbook AVESTA

Elimination Amongst Different Business Units Elimination Amongst Different Legal Entities Elimination Amongst Different Geographical Regions Data Transformation: Supports User-defined Elimination Rules

Effective Date of Change System Control of Recording to Reporting Basic Dimensions Basic Dimensions Code Reorganization Code Standardization Top/Sub Consol Code Identification Recognition Multi-scenario Multi-version Other Tagging Tagged Dimensions Tagged Dimensions Effective Date of Change Basic Adjustments Basic Adjustments Elimination Adjustments Audit Adjustments Value Type GAAP Adjustments Year-end Date Reversal Disposal Other Adjustments Other Adjustments Basic Assumptions Basic Assumptions Proportional Consolidation Equity Accounting Amortization Full Consolidation Allocation Revaluation Translation Re - measurement Assumptions Re - measurement Assumptions Measurement Data Transformation

Data Transformation: Supports Query Formula for Elimination AVESTA

Service Department HRHRFinanceFinanceAdminAdmin MarketingMarketing IT IT OthersOthers Provide Services to Business Units Business Unit FESA Allocation

Overseas Listed PRC Property Development Property Investment Manufacturing Taiwan Property Investment Manufacturing HK Listed Property Development Property Investment Manufacturing Macau Hospitality Others Treasury CNYNTD HKD MOP EUR USD A Multi-currency Subgroup Data Transformation: Supports Multi-currency Subgroup

FESA Application Server User Interface DBMS Model Data Type Data Schema Master Settings Supplementary Audit Trial (Excel / pdf / Text Files) Statutory Database Management System Statutory Database Management System Management Database Management System Management Database Management System Primary Data Store Primary Data Store Compressed Data Cube Compressed Data Cube Ledger Form Ledger Form Heterogeneous Form Heterogeneous Form Data Storage

FESA Application Server User Interface Data Type 1. Primary Data Store Supports Real-time Data Updating 2.Data Cube Supports Efficient Multi-level/database Aggregation 3.Excel/Text Files Maintains Extended Audit Trials DBMS Model 1.Management DBMS Supports Efficient Operations 2.Statutory DBMS Supports Extended Statutory Compliance Data Schema for Primary Data Store & Data Cube 1.Ledger Form 2.Heterogeneous Form Data Storage

FESA Application Server User Interface Data Type 1. Primary Data Store Supports Real-time Data Updating 2.Data Cube Supports Efficient Multi-level/database Aggregation 3.Excel/Text Files Maintains Extended Audit Trials DBMS Model 1.Management DBMS Supports Efficient Operations 2.Statutory DBMS Supports Extended Statutory Compliance Data Schema for Primary Data Store & Data Cube 1.Ledger Form 2.Heterogeneous Form Data Storage

User can assign Segmental Rewrite Code (RW Code) to their worksheet so as to rewrite relevant posted data Management DBMS: Supports Data Rewritable Methodology

Ledger BudgetProjectionForecastActual Time Dimensions -Daily / Weekly -Monthly / Quarterly -Yearly -Month-To-Date -Year-To-Date Business Dimensions -Income / Expense -Assets / Liability -Off/Post-Balance Sheet -BU / Department -Project / Product Location Dimensions -Branch -District -City -Country Other Dimensions -Version / Scenario -Internal / External -Currency / Amount -Quantity / Statistics Ledger Form: Extendable Analysis Dimensions

Analysis CategoryAnalysis Code Ledger Form: Configuration of Master Files

User can opt to implement dual ledger posting so as to support generation of consolidated reports for traditional reporting tools such as Standard Report and Report Writer Match Data SourceReturn User-defined Value Ledger Form: Supports Dual Database Posting AVESTA

FESA Application Server CollectionTransformationStorageReporting High Performance Reporting Services User Interface (Windows, Excel and/or Web) Primary Reporting Services Standard Enquiry/ Reporting Standard Query Reporting Tools Compressed Data Cube Primary Data Store Primary Data Store Query & Extraction Processor

Traditional Reporting Tool: Standard Report Aggregation AVESTA

1 December 2009 Opening Balance December 2009 Movement 31 December 2009 Closing Balance Aggregation AVESTA

Aggregation AVESTA

FESA Query, An End-user Reporting Tool Aggregation AVESTA

Reporting: Consol Income Statement – By Product Aggregation AVESTA

Reporting: Consol Trial Balance Aggregation AVESTA

Reporting: Consol Trial Balance Aggregation AVESTA

Reporting: Drill Down Step by Step Aggregation AVESTA

Reporting: Empowers You to Configure Many Analysis Reports Aggregation AVESTA

Reporting: Empowers You to Configure Many Analysis Reports Aggregation AVESTA

Aggregation AVESTA Versioning AVESTA

Hotel Business RoomF&B Other Business Telecom Golf & Shop Health Club Parking Garage Rental HRFinanceAdminMarketingPropertyUtilities Reporting: An Example of Report Package

Aggregation AVESTA

Aggregation AVESTA

Aggregation AVESTA

Aggregation AVESTA

Aggregation AVESTA

FESA Application Server CollectionTransformationStorageReporting High Performance Reporting Services User Interface (Windows, Excel and/or Web) Primary Reporting Services Document Designer & Document Viewer Document Designer & Document Viewer Standard Enquiry/ Reporting Ledger Form Report Writer Ledger Form Report Writer Standard Query Scheduled Query Pivot Chart Pivot Chart Message & Alert Pivot Query Brick Query Dashboard Designer & Dashboard Viewer Dashboard Designer & Dashboard Viewer Reporting Compressed Data Cube Primary Data Store Primary Data Store Query & Extraction Processor

Reporting: Drill Down by Pivot View Aggregation AVESTA

Reporting: Query Formula Can Create Pivot Table Aggregation AVESTA

Reporting: Query Formula Can Create Pivot Table Aggregation AVESTA

Reporting: Dashboard Designer Aggregation AVESTA

Dashboard Viewer Aggregation AVESTA

Our Latest Innovation Introduction Demo Video FionBrick Aggregation AVESTA

FionBrick Aggregation AVESTA

To define report header To define report body FESA RW Supports You to Define New Reports within Excel Aggregation AVESTA

FESA RW Supports You to Run New Reports within Excel Aggregation AVESTA

Traditional Reporting Tool: Report Writer Aggregation AVESTA

Report Writer Supports You to Define New Reports Aggregation AVESTA

System Control FESA Application Server User Control Log Control Log Control Event Control Event Control Period Control Data Control Data Control Data Posting Control Data Posting Control Period Closing Control Period Closing Control System Administration Data Integrity Control Data Transform Control Data Transform Control Data Encryption Control General Access Control General Access Control Data Collection Control Data Authorization Control Report Management Control System Control Audit Trial Version Control Scheduled Processing Alert Control

System Control: Supports You to Configure User Control

System Control: Data Posting Control

System Control: Data Posting/Period Control

System Control: Supports You to Configure Advanced User Control

PendingPending CompletedCompleted RestoredRestored 1. Data File Upload 1. Data File Upload User A User A 2. Posting 2. Posting VoidVoid User D User D System Control: Workflow Scenario 1

Pending Pending ValidatedValidated Validated Validated Completed Completed RestoredRestored 1. Data File Upload 1. Data File Upload User A User A User B User B User C User C 2. Validation Only 2. Validation Only 3. Save as Batch 3. Save as Batch 4. Posting 4. Posting VoidVoid VoidVoid VoidVoid User D User D System Control: Workflow Scenario 2

Provide comprehensive enquiry function for administrator or auditor to monitor and audit data processing activities System Control: Provides Comprehensive Log Control

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AVESTA

System Control: Report Manager AVESTA

Control FESA Reporting Storage Transform AVESTA Aggregation Versioning Alert From User Requirements to Best Fit Solutions

Better Strategic Management Provides you with deep insight of historical, current or futures data from multiple systems so as to support you with the management of a group of companies / business units more effectively. Optimized Operating Efficiency Supports advanced automation to avoid heavy manual intervention of data resulting in the shortening of lead times from period closing and account reconciliation to report generation. Improved Internal Control Supports the configuration of segregation of duties and approval workflows over the consolidation processes. Ensured Statutory Compliance Supports rule based configuration so that you can implement new accounting practices to comply with new or amended statutory requirements. Adapted Dynamic Change Provides a business mapping engine so as to empower you to adapt to a rapidly changing business practices and environments. Benefits of FESA Consol