1. for Internal Management & Statutory Compliance FESA C onsol www.fesaconsol.com/consol.pdf www.fesaconsol.com/consol.ppt x Last update: 6-Mar-2014

2. 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

3. 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

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

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

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

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

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

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

12. 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

13. 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

14. 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

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

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

17. 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

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

19. FESA Supports Web & Windows Login Client

20. FESA Supports Optimization of Scalable Implementation

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

22. 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

23. 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

24. 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

25. 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

26. 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

27.  “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

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

29. 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

30. Data Transformation: Supports Query Formula for Elimination AVESTA

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

32. 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

33. 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

34. 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

35. 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

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

37. 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

38. Analysis CategoryAnalysis Code Ledger Form: Configuration of Master Files

39. 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

40. 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

41. Traditional Reporting Tool: Standard Report Aggregation AVESTA

42. 1 December 2009 Opening Balance December 2009 Movement 31 December 2009 Closing Balance Aggregation AVESTA

43. Aggregation AVESTA

44. FESA Query, An End-user Reporting Tool Aggregation AVESTA

45. Reporting: Consol Income Statement – By Product Aggregation AVESTA

46. Reporting: Consol Trial Balance Aggregation AVESTA

47. Reporting: Consol Trial Balance Aggregation AVESTA

48. Reporting: Drill Down Step by Step Aggregation AVESTA

49. Reporting: Empowers You to Configure Many Analysis Reports Aggregation AVESTA

50. Reporting: Empowers You to Configure Many Analysis Reports Aggregation AVESTA

51. Aggregation AVESTA Versioning AVESTA

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

53. Aggregation AVESTA

54. Aggregation AVESTA

55. Aggregation AVESTA

56. Aggregation AVESTA

57. Aggregation AVESTA

58. 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

59. Reporting: Drill Down by Pivot View Aggregation AVESTA

60. Reporting: Query Formula Can Create Pivot Table Aggregation AVESTA

61. Reporting: Query Formula Can Create Pivot Table Aggregation AVESTA

62. Reporting: Dashboard Designer Aggregation AVESTA

63. Dashboard Viewer Aggregation AVESTA

64. Our Latest Innovation Introduction www.fesaconsol.com/fionbrick.pdf Demo Video www.fesaconsol.com/fionbrick.mp4 FionBrick Aggregation AVESTA

65. FionBrick Aggregation AVESTA

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

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

68. Traditional Reporting Tool: Report Writer Aggregation AVESTA

72. Report Writer Supports You to Define New Reports Aggregation AVESTA

73. 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

74. System Control: Supports You to Configure User Control

75. System Control: Data Posting Control

76. System Control: Data Posting/Period Control

77. System Control: Supports You to Configure Advanced User Control

78. 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

79. 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

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

82. Download button

83. AVESTA

84. System Control: Report Manager AVESTA

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

86. 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