With Effective from: 22nd February 2013 ENTITY SUBJECT TO NEW RATES OF AVD ENTITY EXEMPTED FROM NEW RATES OF AVD Non-HK Permanent Residentwho acquire any residential property or non-residential property in Hong Kong A body corporate or limited company acquire any residential property or non-residential property 3. Entity who already owned a residential property in Hong Kong acquire any residential or non-residential property A Hong Kong Permanent Resident who does not own any other RESIDENTIAL PROPERTY IN HONG KONG at the time of acquisition

MIX & MATCH WHO ARE ENTITLE FOR AVD OR NOT YES/NO 1. HKPR ┼ HKPR (None of them owned any other residential property in Hong Kong at the time of acquisition) 2. HKPR ┼ Non-HKPR (They are close relatives. None of them owned any other residential property in Hong Kong at the time of acquisition) 3. HKPR ┼ HKPR (They are close relatives. One of them owned other residential property in Hong Kong at the time of acquisition) 4. HKPR ┼ Non-HKPR (They are close relatives. One of them owned other residential property in Hong Kong at the time of acquisition) 5. HKPR ┼ Non-HKPR (They are not close relatives. None of them owned any other residential property in Hong Kong at the time of acquisition)

** Information provided is for your reference only, please refers to Hong Kong Inland Revenue Department for any accuracy of information.。