HONG KONG

Hong Kong Society of Accountants ("HKSA"), Corporate Governance Disclosure in Annual Reports: A Guide to Current Requirements and Recommendations for Enhancement (March 2001).

The Stock Exchange of Hong Kong ("SEHK"), Code of Best Practice (December 1989; revised June 1996, February 1999, August 2000).

SEHK, Model Code for Securities Transactions by Directors of Listed Companies (August 2000).

HKSA, New Corporate Governance Guide on Formation of Audit Committees (January 1998).