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1 %, $250 $ , , %!, $3!" # $!%: $ $ $ " # $ % & ' ( )!! $ " ( 1 ) ! * / (5) * 10% &'! ()$* ) * " nil 100 nil 50 ( * + : (i) 10% $1 10% : $ Accountancy Tuition Centre (International Holdings) Ltd

2 (ii) (iii) (iv) (v) $85,, $65! ( 2004! $175, 40%- * , &, $ ,, $8 ;! (a) +#!*!+!" (! )!, # (20 ) (b) (&+!*!$!,!!!-!) -!!!! +%!*)!!-!" -!!&,!, (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

3 2 # ' : $000 $000 % +, ( (i)) 40,000 # ((i)) 10,000 " ( (i)) 50,000 " ,000 & 12,500 % ,300 & 500 ) 8,700 " ( (iii)) 1,800 " 25 20,000 12%- (, 2000 ) 15,000 10%- 1 ( 2006 ) 10,000 * , ,800 ( 86,300 48,200 ( (ii)) 2,000 " 9, & 800 * ( (iii)) ( (iv)) 1, , ,500 -: (i) " : ( $l ( )! /, , 4 " ) : $ $ $1 ' 0,, Accountancy Tuition Centre (International Holdings) Ltd

4 * : ' / ", +, ', ( ) * : $000 $ ,000 8, ,000 10, ,000 9, , 30, , + 1 " 20% % (ii) ' -, ) - - ( - -, -: $000-2,500 & - (50% ) (1,400) ( ) 500 % 200 & 400 ) (200) 2-2,000 ", (i) (iii) ", -,,,, + *, , $48, - ( + ) 25% (, ) $72, $52 -, $4 Accountancy Tuition Centre (International Holdings) Ltd

5 (iv) (, - /, ', 3% ' $180 #+ ' + +#!* (a) /!(!! &( $ #+,!0!") # (10 ) (b) ( )!, #; (15 )!! 12, * $), + " (25 () 3 11 (a) 3, + ",,, «- +», ) 34" " " -,,,,, + (3)!*, &! 4 5!" /!,!! ()$*,!, * (*0 $!!-!;!!!! (&+!* 0! +!),!+)!! &'&,'" &/"!! 4!! +!)! (8 ) (b) ( : (i) $50,000,, -,, $30,000 Accountancy Tuition Centre (International Holdings) Ltd

6 2, , 1,000 5 $2 & #, $140!*, 1 & +& ($!* ( 4! +# " 5!" /! # (5 ) (ii) , ( +, /,,,, +, * : 10 $12 ( 5, ) $ ( 8%) $6 -, 48 ( 8 -, /, 0,, - +#!* +%&!$ 5!" /! 1 $ #+,!0!") #, 0!! %+!) &+ (+!! )!)! (7 ) (iii), - 1, % : $480,000 $3, ,000, $90 Accountancy Tuition Centre (International Holdings) Ltd

7 4 6 +#!* +%!!$ 5!" /! 1 $ #+,!0!") #, 0!! +!! %&: # ('!) &!-!&!!";! # %"!-!! +!) «()$*» (5 ) (25 () (a),, $, , )34" 34" 41, -, 34" 41,, 6* +! (!#!!!! (3)!* (!) 12 41! (%!, 5!" /! (+!!!! (&+!* +# " ++ (10 ) (b) " 5,, -, * : $ $ * : " " : " ' ( - ): " 5 ( ) 2,000 1,800 " 5 ( ) 1,000 1,200 " 4 ( ) 1,500 1,500 * 1,250 ( ,250 (, ( Accountancy Tuition Centre (International Holdings) Ltd

8 ,000 ( 1971 $500,000) 725, ,000 6 : 200,000 ( 1989 ) 450, ,000, , 2003, $250,000 * , $270,000 ( $120,000, ", #!* +%!!$ /!(!! &(! (!! + )!, 31 ) 2004 # 0!! 0!# (15 ) 5 67 (25 () 34" 19,,, ( : (a)!*! &! $!! &!!, % ++! &/& # (7 ) Accountancy Tuition Centre (International Holdings) Ltd

9 (b) ) & : $000 $000-1,500 1,750 1,500 1, (, " % % , & 10 +#!* +%!!$ 5!" /!!! 6% " $ # #!! $#%+!) (!, * $)!5 -!) (8 ) (c) (i), +, + 34" !*,!) 5!&, /* + &/ +# ( + -!", 5!" +;!!!$!, ( &$,'! 5!" +# ( + (5 ) (ii) & / 5 1 $60,000 / $260,000 ), 25% +%!!, *!+/ 5!" +, -), +$& ) +# 8%, +#!* +%&!$ 5!" /!!! 6% " $ #+,!0!") #, 0!! &$# +# + (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

10 ) : «$» «$»; «$» $240, «$», $125, % «$» $61 ' : «!» «!» $000 $000 $000 $000 $000 $000 1)$#(7 & 3 372, ,610 76,340 # 301,000 12,000 ) % 99,430 23,230 35,890 & 107,950 35,460 29,460 & 27, ,380 85,890 65,350 # 880, , ,690 )1-#$16#"'8%1$569$(1 ) 1 ( 25 ) 400,000 25,000 20,000! 150,000 50,000 25,000 * 182, ,000 65,000 _ 732, , ,000 ) ) 82,170 19,820 26,980 " + 36,500 2,190 * 29,810 8,680 2, , , ,690 Accountancy Tuition Centre (International Holdings) Ltd

11 # + : (i) * «$» $25 ;, «$» 2003 «$» $40, 5 ; 10%, (ii) - «$» $15,, 25%, (iii) ( «$» $60 20% & 80%, ( 2004 «$» $10 25% (, «$» (iv) - (a) +#*!+!" ( «!»-#& 31 +() 2004 #+ (20 ) (() 34" 31 «"# $» + :!! +! &'! + +!*$!) + -!*"!+-!! +) & +! &!) +!)!) (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

12 7 671 * - «&» : #: $ $ ( 924, , ,630 % 92,412-3,749 % ( (i)) 760, ( (i)) 420,000 %, ,000 3, ,750 ( (ii)) 10,000 - ( (iii)) 12,000 #, ( (iv)) 55,000 1 ( $1) ( (v)) 120,000! 60,000 & 178,210 ) ( (vi)) 156,119 * 651,583 & ( (vii)) 7,000 * ( (vii)) 3,720 ", ( (vii)) 26,450 % 122,347 & 36,220 2,177,473 2,177,473 (i) & - $560, $600,000 $172, ( ); & 2004 «&» 34" 16 «%$» % % Accountancy Tuition Centre (International Holdings) Ltd

13 (ii) ", , +, , $40,000, 5 $10,000 -,, 79% 1 (iii) - 1 ",,, $10,000 (iv) # #! + +, * $040, 31 $047 34" 39 «$ $: &» (v) , ( rights issue) 1 5, $ , (bonus issue) 1 4 (, ) (vi) ) ( :45 000!, :1,50/$1 * :1,40/$1 ),, (vii) * $7,000 *, «&» ", -,,, + " $56,000 * $96,000 30% Accountancy Tuition Centre (International Holdings) Ltd

14 *$&) 0!+&,!5 -!,, +#!*: (a)!(!! &( $ 2004 #+; (8 ) (() (!$!) (#! $ 2004 #+; (5 ) () ( )!, 31 +() 2004 #+ (12 ) 8 11 (25 () 34" 18 «$#» + (, ;,, ", (a) $%!*, #+ & +%! +%!!$!, 5!"! (5 ) (() (,, + (&+!* (%!! 76!$!!% -!" (i) ) «;» «,» - «;» $10, $4 ) + + «;» 50,, (4 ) (ii) ) ), ",, 2 /, ( 1, $50 ", 10% 15% (5 ) Accountancy Tuition Centre (International Holdings) Ltd

15 (iii) ) + «!», - «!» «!» - «!», + «!» 5, «!» (5 ) (iv) ) 20 - $800,,,, 4, ) 5, (6 ) (25 () 34" 40 «&» -,, (a) $*! (&+!* + + +&,'" -!!!-!"!! (6 ) (() ) «&», «"» «"» (i) (ii) (3)!*, #!!- +% (* (% 5!"! «6%"+»!!! 12 (5 ) 9$*, #!!- &!* ( 5!"! %+"!!,! ( + (!5!-! 5!) (3 ) () 34" 23 «'$»,, &, + (,!! 6 #& $! 6 #&!!!$-!! $ $" (6 ) Accountancy Tuition Centre (International Holdings) Ltd

16 (#) «&» - +,, 5% 34" 38 «($ $»,, «&»,,, «&» 18 (&+!*, %!!!$!* $ $" 0!! +# ()$* *!!!-$!! (5 ) (25 () ) «4+», +, : 1 ( ): $4,200,000, 25! : $3,620,000 * : $6,270,000 6% : $2,500,000, $1 4% : $3,400,000 ( +, , : , (bonus issue) (rights issue, ), $105 * + «4+», : $ " 7,627,344 - ( ) (1,421,706) - 6,205,638 * (1,738,217) - 4,467,421 & (791,272) - 3,676,149 Accountancy Tuition Centre (International Holdings) Ltd

17 ) «4+» $1 & 1 $2 ) % (a) (i)!*!(* -!, &' #+& (7 ) (ii)!*!(* -!, $ ++&'!" #+ +),!) 5!&, * 2004 #+ (2 ) (() (i) 34" 33 «$ &»,,!! +! -!", 4!!&!!! + &!",!! (2 ) (ii)!*!%&,!(* -!, $ 2004 #+ (6 ) () «4+» 34" 14 «#», - «4+», :,,, (i) (ii) (&+!* (!) !! (!!! # (3 ) (&+!*,!) «2!5» +% +!* &$ 0 *! %+& $)"-! #! & (!" (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

18 «,» 80% «'» «-» «,» $1 50 $ , , «,» & + «'» «,», 10% $100, , ' : «)*» «+» $ $ $ $ " # 60 # «'» $ % & & # ) ) ", $ ! * / (5) & 20 10% ) ) * " # Accountancy Tuition Centre (International Holdings) Ltd

19 # + : (i) (ii) «'» $90 «,» «'» $70, «'», + «,», «,» «'»,, - * «,»,, / $23, $43! $15, $5 +, $2 $1 *,, «,» (iii) «,» 10% $1 10%: $ ( ( ( (v) (vi) «,» * (a) +#*!+!" ( «4+» 31 +() 2004 #+ (16 )! : & &#!* + + (()!0!,!! ()* % $!&* 0! +!"!!!+!5!-!&!, ()$*! & ()$* + +!"! *, (3+!!)!"! # (+! &!* (5 ) (21 () Accountancy Tuition Centre (International Holdings) Ltd

20 12 9 «'», + * : #: $000 $000 ( 15,100 8,570 ; (i) 1,250 # (ii) 3,000 " 840 # 200 & (iii) 2,200 * (iv) (v) 350 ( (vi) ,800 " ,600 % & 420 ", 20 12,500 * ,170 6%, $1 ( 2007 ) 6,000 " (iv) 920 ) _ 1,680 _ 41,570 41,570 (i) «'», % 10 -,, (,, 8%, $750,000 ) «'», (ii) -, ,, $160,000! - ( «'» 34" 40 «&» (iii) & «<» $300,000, (:) " - ( - ), ($1 = :1 50) ) $1 = :1 80 Accountancy Tuition Centre (International Holdings) Ltd

21 (iv) ", -,,, + -, $900,000; $4,800,000, $1,000,000 30% (v) (, -, «'», : $000 ( 2,120 1,970 " 250 -,, «'», $500,000, $150,000 - (vi) ( / 2, +#!* +)!! «&» $ #+,!0!") 31 +() 2004 #: (a)!(!!&(; (10 ) (() (!$!) (#!; (3 ) () (12 )!! 12, * $)!+)!5 -!)! :!!) 5!"! (&,) (25() Accountancy Tuition Centre (International Holdings) Ltd

22 13 7 ) «"» ( : «%» $000 $000 $000 $000 & " 1,290 1,120 - ( ) ,590 1,220 $ % & # "(% & 1,307 _ 125 1,429 _ # 2,897 2,649 ) 1 ( $1) ! * 984 1, ,052 1,634 1,452 & " " 12 92, ) ) ' + 45 "/ * " ,897 2,649 Accountancy Tuition Centre (International Holdings) Ltd

23 # + : (i) - ( $000): % % ,290 1, «"»,, ABC $800,000, 25 $500,000 " $265,000, $35, $10,000 (, $200,000, $75,000 $18,000 (ii) %, 2004 ( ) $31,000 (iii) ( "(%,, $27,000!, $15,000 ' "(% (iv) (v) ) «"»,,,,, , 34" 37 «)$, $ $ $», + ( 2004 «"» $30,000 (a) +#!* +!%!! +% +!! «%» $ 2004 #+!! 12 7 «+!%!! +% +», * $)!5 -!) (20 ) (() 0!!!!) (iv): (i) (&+!*!!! *#!$!) $!! 12 37; (ii)!*,! ( (&#,! $ 5!" $&* &'# #+ (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

24 14 ), «,» +,,,,!, +, «&, #» 34",, «-» -, «&» «&»,, (a)!!! (&+!* +!)!! ()$*,!+!-! 0 +% (3)!* %* +!"! $! * %+# +!" (7 ) (() * «',» " (i) ) «',» 10, +, %, «',» $200,000 «',»,, $150,000 «',» 50,000 5 $20 &, , , $14 ",, (6 ) (ii) (iii) «',» + $1 " 50 =, 10 % $100,000 «',» $20,000 $10,000 (6 ) ) «',» / *#") ',, *#") -,, +!, - *,, «',»,, +, *#"), (6 ) Accountancy Tuition Centre (International Holdings) Ltd

25 %+ & && (i) + (iii) (&+!*,!+)! 4! -!!!! (!) $!!,!!! ()$* 9%! %,! +% (*!$! - (!)!! +"&,'!! (25 () (a) ( 34" 24 «)$,& $» + «-» 100-% «-» ( + «-» (3)!* $! * -!" )$!!! &!!5 -!!! % (* %! +&,'! ()*: (i) (ii) %+&! +&#!! +!!!)! ( -!"; (2 ) %+&! +&#!! +!!!)! 0!* -!! *! &!);! (2 ) (iii) -!! %+&! +&#!! +!!!)! 0!* *# &!) (3 ) (() " 34" 23 «'$»,, & + (i) (ii) 6" +! «!5!-!& #!»!! 12 23!!+! 4! $, +, + +! $ $" (4 ) «-» ) 34" $12! - +, «-» + : $2 + 15% ; $3 8% 5 ; $5 10 % : 2, Accountancy Tuition Centre (International Holdings) Ltd

26 +!* & & $ $", &,!) %!!$!* 2004 # (4 ) () +, «-», : -: $ ( 2,160 1,522 % " 48 4 ( $24, $29 ) 53 & 120 ) 144 & ) 384 ) 216 " %- ( 2002 ) 288 ) :, +, + : -: -$#, ) ( ($) 1, ),++ 20% 40% 25% % ($) ( ) ($) % 40% ) ($) ) ($) " 50% 50% (i) Accountancy Tuition Centre (International Holdings) Ltd

27 (ii) (iii) ( - $60 - $ ! ( ) * 4 +,, + (iv) ),, + -,, 25% 75% + (v) - - (i) +#!* # &, * +)!! «"»!! «1# ) *», * $) +)!5 -!) (7 ) (ii) (3)!*! &'!!! &+ -!* & +!, - 5!" +!!+!# #&+! (3 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

28 : «%» 60% $5,020,000,, $6,740, «%» 30% «'» $83,400 1 «%» $3 «%» + «'» " : «'» «+» $000 $000 $000 ( 3,006 2, (2,413) (2,108) (690) ( " (212) (168) (48) * (125) (90) (30) * : «'» «+» $000 $000 $ , ( $1)! 3, * 7,960 7, ( 12,560 8,490 1,206 «'», «%» Accountancy Tuition Centre (International Holdings) Ltd

29 , : (i) (, 25% : «%» $120,000 -, «'» «%» $25,000, «%»,, «%» $220,000 «%», (ii) * «%», $60,000 *, (iii) (iv) (v) $150,000 ( / -, ,000 ( «'» , " (a) (b)!*!+!&, +&, &-!, (#&+!), $!0&, )$!!(! «1(»! «$» (7 ) +#!*!+!"!(!! &( $ #+,!0!") #+ (13 ) (c) 1#* +)'!"!!+)'!"!!+!" +"!(! #& $ #+,!0!") #+ (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

30 17 7 * - «>» : $ $ * ,255 40,000 " ( 50 ) 400,000 " ,200 * 3,257 ' + 10, , ,389 " 684, , ,721 34, ,546 % 69,371 & 90,164 ) 59,794 % + 122,731 " 98,330 ( 1,070, ,000 6%- ( 2008 ) 80,000 2,339,296 2,339,296 + : (1) 2, $ 130,000, + (,, $90,000 ",, : «>» 8% - $ & 8% 1 44, , , ) $5,000 1 (2) , $6,540 (, ) ), 10 Accountancy Tuition Centre (International Holdings) Ltd

31 (3) ( $30,000, «1(» & -, «>», = 8%, $22,000 (4) 6%- 50, , + $160 1 ) $ (5) ", -, 2003, * $60,000, $12,000,, $20,000 + " $33,500 * 30% (6) (, (bonus issue) 1 4,,, - +#!* +)!! «7$»: (a)!(!! &(; (7 ) (b) (!$!! (#!; (5 ) (c), (11 ) )!, #+!! 12, * $)!5 -!)!!) 5!"! #!* 91; (d) - (EPS), , 1176!" ($&,!(* -!, $ 0"! &'!" #+ (2 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

32 18 18 () 34" 40 «#», / ( ), / * : W -,, - $2,000,000, 50 * $3,600,000 (4() X! +, ( + 70% ) + $ $900,000 * $1,100,000 $1,500,000 (5() Y! * 1 $6,300,000, 31 $5,800,000,, (3() 34" 40,, (3)!*, %+)!$ (" +% (* % & 31 +() 2003 #+ # 12 (12 ) (b) 34" 32 4 : , $4,000,000 3% & $100 $ 5% Accountancy Tuition Centre (International Holdings) Ltd

33 &,++ : 3% 5% (i) (3)!*,!& (!#-!! +% (* % 5!"!! *!$!! 1 )) 2003 #+ (5 ) (ii) 0!!!& (!#-!",!* &, +%'!,!, /!(!! &(! ( $ #+,!0!") 31 +() 2003 # (3 ) () 34" 12 «*» *$&)!& (!#-!!, &$! (b), +) #)+"!,-!! 0#, (3)!*, % #!!), & (!#-!"! *!$!!, % 5!"! $ #+,!0!") 31 +() 2003 # (5 )!!+!*!$! #!(* 30% (25 () Accountancy Tuition Centre (International Holdings) Ltd

34 " 38 «*», : ; 34" 38 ()!!!!!!$!)!*#! # (3 ) (b), 34" 38,, ) «3», &, 5 &,,,,, + - $1,000 ( $100,000 «3» ( «3» : $ # ,000 # ,000 9!), «+*» %!!$!*, +&,!(*, #* +)'!!!+)'!!!*! 5!"! 30!,) 2004 #! 30!,) 2005 #,! 4 &$): (i)!$-!,, &&,!!+; (ii)!!& +-!!! &-! (10 ) Accountancy Tuition Centre (International Holdings) Ltd

35 () «3» «=» $200,000, 400,000 «3», $150 «=» $50,000 «3» 10% & $1 $ 091 «=» $300,000 «3» + /,, + / - +, / : ) «=», $60,000 ",, «=» «3» * «=» $50,000 «=»,! «=» $ ( «=» $76,000 $,,, $84,000 «=» + 5 $30,000 10%- 379 (i) (ii)!*! *!!-!" +) %!) ( «+!» (3 ) (3)!*, +%! (*, %+"!$ 0&$!* (3!*! «<!»!!+-!!,!! +,!* "!!!*! *!+!" +" &-!! (#&+!) +&!(!) (9 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

36 20 1< 34" 11 «&» (a),,, 34" 11 + ( : & $000 = 1, , 550 ( $450,000 $300,000 & 2 + $000 = 1, , 600,!* &, +% (* %!(!! &(! ( «1!-» $ #+,!0!") #, 0!! &$ +# +)+ (13 ) Accountancy Tuition Centre (International Holdings) Ltd

37 (b) 34" 17 «1» +, «, / -» 34" 17, +, +, + (i) (ii) (3)!*, 5!) + +% (* % & + # (4 )!!!!$ #, +& (+!!* 5!" (3 ) (c) $45,000,, 8% $150,000,,, 4 &!! +%!!$!(!! &(! ( 0!! + *, $ #+,!0!") # (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

38 1; «4»,, +,, «?» «6» (1) «4» 24 «?» «?» «4» -,, «?» * «4» $3 (2) «4» 30% «6», $2 ' : / $000 $000 $000 $000 $000 $000 1)$#(7 & 3 51,980 64,800 43,700 # 81,184 13,000 2,700 $ % 9,900 6,400 7,900 $ 14,800 10,600 13,200 & 3,800 _ 1,200 _ 24,700 20,800 22,300 ( 157,864 98,600 68,700 "'8%1$569$(1 # "'$(5**7< )1-#$16 ) ( $1) 60,000 40,000 20,000! 18,000 16,000 7,000 * 22,380 18,500 7,000 _ 100,380 74,500 34,000 & 8% 16,000 9,200 15,000 " 15,184 ) $ 12,500 9,500 13,600 "+ 4,200 2,200 * 9,600 5,400 3,900 _ 157,864 98,600 68,700 Accountancy Tuition Centre (International Holdings) Ltd

39 +, : (i) (ii) " " (, «4» 9%) ", $1 $071 # $13, «?»,, * $333, $216! + 34" 39 $ $: & 6 * «?» $5,, 5 (iii) * «?» $10 - «6» $ «?» 40%, «6» 10% (iv) ( «?» «4» $20 20% - «4» 75%, ( 2004 «4» «6» $2 (, (v), - (a) +#!*!+!" ( #& «2*» )!, 30!,) 2004 #+ (20 ) (b), + (3)!*, +&! + +# & $( 5!!!) (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

40 22 9 """ «1» + 30 * - «1» : $000 $000 ( 7,400 % 4,140 % % & 60 % 5,250 % 4, , , ,240 $ 2,060 * 12 $ 1,120 ' ( 50 ) ,000! ,000 1,500 * 1,498 12%- _ 1,000 _ 23,875 23, , : (1) $780,000, : (i) $, $40,000, $60,000, $ $45,000, $10,000 (ii) $,, 2004 # $8,000; $12,000 $ 2004 (2) $1,400,000! - (,, «1» * $200,000 ( 10%) & «1» * $5,000,000 Accountancy Tuition Centre (International Holdings) Ltd

41 1 : %: 2% " : 20% 80% 10% (3) ( $140,000 # $80,000, 34" 38 ($ $ -,,, $70,000 (4) «1» $40,000 + $35,000; - «1» +, (5) " $12,000,, + $160,000 " (6) (, 75 «1» 2004 / ,!+,!0!") 30!,) 2004 #+, +#!*: (a)!(!! &(; (8 ) (b) (!$!! (#!;! (3 ) (c), (11 )!! «&»!! %+&+! +! 5!"!, * $) +)!5 -!)!!) 9: 1; (d) (3)!* 0 ++ && &&! (!) 0!! +(!" $+%! 5!#"!! (3 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

42 " (IFRS) 1 0 $, # $, + 34" +, -,, + 34" (IFRS) 1, 34", 34" (a) $* (i) (ii) 0* &, #+ 12 (IFRS) 1 +&!,!)!$ ('# (!)! )* 12!; (3 ) &), #+!!! 12 ) $'; (2 ) (iii) )*!!", # 12 (IFRS) 1 %!*! ),'!! 12 (5 ) (b) «$» 34" 5, 34", (, 34": (i) 1, 1990 $100, 5%, +,, 10, $10 (,, $100 ) ( , $ (5() (ii) ) + +,,, «$»,, «$» +,,, Accountancy Tuition Centre (International Holdings) Ltd

43 «$», 15, $22 &, ,,, $10, $14 * «$», $160 (5 () (iii) «$» $125, ,,,, 34", (5() (3)!*,! 0!&-!! +% (* (%! «!»! + 12! &$*,!!! #& (*,!+" ( # 12 1 )) 2004 #+ (15 )!!+!*!$ &$# 0 +!) ( (25 () Accountancy Tuition Centre (International Holdings) Ltd

44 24 91 """ «-» * : )!, 30!,) $000 $000 $000 $000 1)$#(7 * ( / ) % 2,750 1,380 " 1, # ,357 2,185 $ % 4,292 2,755 & 2,050 1,390 # & 450 _ 350 _ 6,947 4,530 ( 11,304 6,715-1#(7 ) 1 1, ! * 1660 _ 1,090 _ 4,445 2,380 & " 1, " " + 66 _ _ 2,081 1,670 $ ) 3,710 2,175 * & 80 30! " + 18 _ _ 4,778 2,665 ( 11,304 6,715 Accountancy Tuition Centre (International Holdings) Ltd

45 !(!! &( $ #+,!0!") + 30!,) 2004 #+ $000 " 1,815 4 ( ) (255) - 1,560 * (875) ( 120 * + : (1) $40,000 ( «-» $50,000 -, ) «-» + $100,000 5 $26,000 & + «-» ( «+») ( «-» $39,000, $45,000, $940,000 (2) # : $000 $000 4, (, (3) ( 2004, -,, (4) ( $25,000,, (5) ) 2004 $35,000 ( 2003 $15,000) Accountancy Tuition Centre (International Holdings) Ltd

46 (a) +#!* +!%!! +% + $ #+,!0!") 30!,) 2004 #+, # 12 7 (17 ) (b) +#!*!!, +%'!$ +% +!! 4! (3 ) (c) «-», ( 1) 34" 24 )$,& $ 25!! )*! 0!", # 12 24!5!-!&,) 0!) %+& )$!! (5 ) (25 () 34" 19,,, ( (a) +!* $!!) %+&! &! $!!! &!! (5 ) (b) "1" «)» ",,, $2,080 ; $2,620 1, $1,750 $2,270 (, ) $125 ) ( $100 ",, , $175, $160 -, 10 * $268 Accountancy Tuition Centre (International Holdings) Ltd

47 !* & &! ()$*, +%'&,,!, ( «!» )!, 30!,) 2004 #+, #* +)'!"!!+)'!"! ()$*, % $* $(!& & +! & &!(!! &( # (10 ) (c) «)», 5%- $100 $95 -,, 3'' $3,000,,,, $1,000 (, " 10%- & 50 $100 ( 10% 5% 10% (i) $*, (!#-!! (&+& % 5!"! *#!$!) (6 ) (ii)!*, (!#-!!!),!(!! &( $ #+ (2 ) (iii) $*, (!#-!! (&+& $ ( )!, 30!,) 2004 #+ (2 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

48 «*» «)» (1) ,000 «*» «*», «*» * «*» (2) % «)», " 50% «)» «)» «)» ( + «)» : ) (& 1 $000 $000 $000 $000 $000 $000 1)$#( ( " # " % & & # 1, )1-#$16#"'8%1$569$(1 ) 0 ( ! * , & 7% %, 20 ) ) ' + 12 * # 1, Accountancy Tuition Centre (International Holdings) Ltd

49 & +, : (i) * «*» : " 5 10%, «)» (ii) (iii) (iv) (v) (vi) ( 2003 «*» 3 25% «*» 5 ( «*» «*» 3 25% % 30 «*»,,, *, ", «*» «)», 10% 25%, 6 «$» $, «$» () +#*!+!" ( +) #& «$» 31 +() 2004# (20 ) (b) *, 34" 31 «"# $», «%/, #», ) 34" (3)!, & (&# #&!* + & )& &(!-!!!'!! +&# +&#& 9%! +&#" + & &!) +!)!),!$%" (5 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

50 27 : 8 ' «$» +, ", 3 + $ $ ( % 2,364, ,629,315 $ 727, ,000 4,820,846 " % 423,119 & 647,290 & 72,918 1,143,327 5,964,173 ) " 1,000,000 ( 6% 400,000 ( 600,000 * ,228, ,487 4,855,591 & % 400,000 64,200 ) ) 307,115 * 251,600 ' + 85, , ,382 5,964,173 Accountancy Tuition Centre (International Holdings) Ltd

51 & + : (1) : * * ) «$» + (2), ) «$», % (3) * «$» 4 " " +,, «$»,, (4) % & «$» -, &++,,, , : = 180 &++ ) : = 175 &++ -,, 55% Accountancy Tuition Centre (International Holdings) Ltd

52 (5) «$» c, &, «$» «$» -,, 10% «$» 34" 23 «%» (6) «$» «$» «$» - 5 ( «$» (7) «$»,,, = = «$» 1, +#* +)!! «,*» +&,'&, 5!&,!5 -!, $ #+,!,'!") 31 +() 2004 #,!! %+&+! +! 5!"! (* $) +)!5 -!)): (a)! +" (&#!(! $ #+! +"!(! #+!!!!, (! (!!! 12; (13 ) (b) (!$!) (!; (5 ) (c)!" ( (7 )!!:!!) 5!"! (&,) (25() Accountancy Tuition Centre (International Holdings) Ltd

53 " 36 «%&», (a) (i) 6" +! «$ ' " &»! (3)!, & +!* $!-& %+& $ ' " & "!!!("! *,,! ()! * (*0; (4 ) (ii) (3)!, # (& +!) (-! (6 ) (b) * «',», (,, «',» ) % «',» " 4 «',» 8% & + 8%, : 8% ) !" &( (-!) (&+!)! (3)!, 4 &( +% (* % 5!"! «4» $ #+,!,'!") 31 +() 2004# (6 ) Accountancy Tuition Centre (International Holdings) Ltd

54 () «',», 1,,, ( ( 400 1, ,, (,,, & «',» (i) %!, &( (-!) (&+ + %+& +*!!! 4+ +!!-, #!&,'" +% + (6 ) (ii) / «',» 29 1 (&+!, $!! 0!$%)!5 -!)!* &( (-!) &!! «4» (3 ) (25 () 34" 8 «"#, & 2» ) 34" 2003 (,,,, (a) (i) $! ()*, #+!) % )* &&,!!&! (3)!, +% %*)!$!) &"!!!! 12 8 (5 ) (ii) (3)!,!! +% %*!$!) (&#! - (2 ) Accountancy Tuition Centre (International Holdings) Ltd

55 (b) ', +, : (i) 0,, 34" 40 «&» $,, #,,, , , , (5 () (ii) * , ,, (,, -, ,, (3 () (iii) ( 2004,,, ,, 2004 (3() +%!,! ($ 0!$% ()* +% (* & 5!"! $ #+,!,'!") 31 +() 2004# (11 ) Accountancy Tuition Centre (International Holdings) Ltd

56 (c) 0,, :,, + 100,000 ; 2004 (i) (ii) 6" +! (!) " +!! (3 ) (3)!, +%! (* % + 0! (!)! $ 2004 #+,!! +,! ($ (4 ) (25 () 30 = 34" 16 «%$» ) 34" 2003 ", * «&#, # $$, $# $$,, # $ 3 $ 2 &, /» () (b) (&+!, &!!!$!&, + +,! (3)!, &! 12! (+! * +!!!+-!"!! (5 ) 4 «@,» : #/ ($ %# &# $000 $000 $000 % 1,200 1, $ 84 _ 43 _ 41 _ 2, ,062 Accountancy Tuition Centre (International Holdings) Ltd

57 ( 2004, (1) 31 # 5 (2) ( 50 +, 10 (3) ( «@,» %,,,: $ - 20,000 * ( ) 2,300 1, , " 1,200 _ 31,500 (4) «@,» + - 5, & 9% & (5) ) : 3 $ 2%, 20%, 25%, +#*!! (! &(!& " 5!"!!! «=(4» $ #+,!,'!") 31 +() 2004# (13 ) Accountancy Tuition Centre (International Holdings) Ltd

58 () 34" (IFRS) 5 «$ $, #$, /» ) 34" 2004 =,, (i)!! (!) 12 (IFRS) 5, +% )*), +) # (!5!-!* (! +$ +) +%! (5 ) (ii) (3)!, +% &!*) (!, &+),'! +!, +$ +) +%!!! 12 (IFRS) 5 (2 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

59 «&» 60% «(» $357,000 «&» $3, «(» $560 ( «&» +, ,!(!! &( - 2 $000 $000 ( 1,700 1,700 (1,071) (1,122) ( " (204) (170) * (85) (68) $000 $000 $000 $000 ( " 748 1,139 # (» 357 " % & & # 1,836 2,040 " $ 1! 100 * 954 1,394 1,190 1,445 & % 250 ) ) * # 1,836 2,040 Accountancy Tuition Centre (International Holdings) Ltd

60 & + : (i) «(» $25,000 $10,000, -,, (ii) «(» «&» $30,000 «(» 25% «&» «&» «(» (iii) (iv) «(»,, 10% & - «&», + - «(» + (v) «&» $136,000 (a) +#* +) #& «6!»,!*$&) +!(!): (i)!+!"!(!! &( $ #+,!0!") #; (8 ) (ii)!+!" ( # (13 ) (() «&» 30% «)» & «&» + «)»!0!, + ( $!*!!-!!!, «*»!+!" 5!"! #& «6!» (4 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

61 32 ) «1» + 31 * ,, # $ $ 1 232,600 % 127,500 ) 13, , !( 3 22,100 % ,940 & 3,400 " : 96, ,340 & 74,800 & 57,440 ) 5 37,400 10%- 6 68,000 -, 5,100 10% ,600 $ " 8 10,200 " ( $1) 9 70,000! 9 10,000 * 35, , ,780 & + : (1) ( $6,000, ) «1» 50% (2) % $39,100 (, $4,600, $3,900 (3) : (i) $8,000, , #,,, 6, (ii) $14,100,, & Accountancy Tuition Centre (International Holdings) Ltd

62 (4) # 25% # : " 80% ) 10% 0 10% (5) ) $2,700, )5,940 ) )/$ ) 25 = $1 (6) % (, ) (7) 4 : (i) % $5, $6,000 - $, (ii) # 2% «!», ' $8,200, $9,000 ) «1» + (8), ) «1» 2005 $ 4, , 32% ( + 30% * $38,260 $200 (9) ,, 1 6, = $2 1, +#* +)!! «"#»: (a)!(!! &( $ #+,!0!") #; (11 ) (() (!$!) (! $ #+,!0!") #; (4 ) () # (10 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

63 «!», ,, :!(!!&( $000 ( 12,719 (7,283) ( 5,436 " (2,514) - (442) # 204-2,684 * (884) 2 1,800 Accountancy Tuition Centre (International Holdings) Ltd

64 # + # + / / & & $000 $000 $000 $000 $000 $000 (! " 6,066 (2,081) 3,985 5,134 (1,890) 3,244 # 1,173 5,158 3,244 " % 1,778 1,335 & 1,590 1,401 ) & 3, ,028 # 8,730 6,272 1("!! $ (!! 2) " $1 2,400 1,700! * 1,186 2, ,536 2,056 & " (- 3) %- (- 2) 1, ,700 ()$* ) 1,131 1, , 204 & * ' ,980 2,516 # ("! 8,730 6,272! ()$* Accountancy Tuition Centre (International Holdings) Ltd

65 & + : (1) ( + : : : # + # + / / & & $000 $000 $000 $000 $000 $000 % 3,400 1,290 2,110 3,000 1,150 1,850-2, ,875 2, ,394 6,066 2,081 3,985 5,134 1,890 3, «!» $250,000 (, $850,000 $415,000, $146,000, (2) 0 0 : ( ),, % $1 $100 10%- " (3) - 1 $200,000 (4) & (,,,, , $800,000 Accountancy Tuition Centre (International Holdings) Ltd

66 (5), ( 2004 «!»,,, &,, «!» c $254,000 +#* +!%!! +% + +)!! $ #+,!0!") #!! 12 7 «+!%!! +% +» (+! $* 34 2 (25 () &$, #, +, + " 2, + (a)!!! (3)! +%"!5 -!!,! (8 ) (() 34" 37 «,», (i) (ii) 6" +!! «(!*"»! «$ + &&!$-!,» (3 ) 9%! (!) %!, & (!*#!! (2 ) (iii)!! &!), #+ $ + &&!$-!, %,!! 12 37,!$*) 5!"! (3 ) Accountancy Tuition Centre (International Holdings) Ltd

67 () + «4», +, : (i) «4» + 5 $100, $400,000 4, «4» 10%: (5 ) (ii) «4» 100% «+» + «+» + + «4» % +, $750,000, + «+» (4 ) &"!! «2!!», $!* + 0!$% ()*!+!"! $ #+,!0!") # (9() (25 () Accountancy Tuition Centre (International Holdings) Ltd

68 35 ( «-» +, " ( : (a) ( - «-» «-» $8-2002, $64 -,, $26, (7() (() 0 «-», $7, *,, $13 ), $165 (, (6 () () " «-» $, - $12 10, «%», 2005,, (7() (#) / 3 %, ( «-» 25%!,,, 1 $2 ( $29 ) $33 (5() +!!!&",! ($ 0!$% ()* $)) 5!"!!! «!» $ #+,!0!") # +%!, & )),) &'! (25() Accountancy Tuition Centre (International Holdings) Ltd

69 : «(» «&» «"» (1) «(» 300,000 «&», $1,025,000 * «&» $290,000 (2) «(» 100,000 «"», $288,000 * «"», $300,000 * : - % 1)$#( $000 $000 $000 ( % * 1, # 1, , " % & & , # 4,821 1, "'$(5**7< )1-#$16 $000 $000 $000 #"'8%1$569$(1 ) " ( $1 ) 2, ! * , & 8% - ( ) ) ) ' + 17 * # 4,821 1, Accountancy Tuition Centre (International Holdings) Ltd

70 * & + : (1) * «&» $ 100,000 * $30,000 &, «(» «"» (2) ( : «&» «(» $30,000 - «&», 33A% * «(», «(» «&» $50, , «(» $40,000 «&», 5 «"» «(» $40,000 - «"», 25% * «(» (3) ( «(» «&» $8, «(» $2,000, «&» (4) ( «(», :52,000 " 5, :1 = $1 30 * :1 = $1 24 (5) - «(» «&» «&» $50,000 (6) (, «&»,,, $117,000 ( «"» +#*!+!" ( #& «#» # (25 () Accountancy Tuition Centre (International Holdings) Ltd

71 37 69 ) «&» + 30 * -, : $000 $000 ( 6,086-2,690 % ,200 ) & 32 * 7 % 4, ,000-1, $ > ( ) & 408 ) & 0!( 60 & 55 " ( 50 ) 1,200 3% %- ( 2009) * 1,292 11,310 11,310 & + : (1) % $800,000 (2) # : % 5% * % 25% - 20% * $ 25% * Accountancy Tuition Centre (International Holdings) Ltd

72 (3) &, 1,,, + ",, $118,000 1 $32, & ( «+») (4) $7,000 «&» $650,000 (" ) (5) «&» # $30,000 * $82 $975, &,, (6) 34" 38 «($ $» ",,,,, $36,000 (7) ) $45,000,, :36,000, * $1 = :0,818 (8), $30, , «&», 10% (9) % (, , * / +#* +)!! «6&"»: (a)!(!! &( $ #+,!0!") 30 ) 2005#; (12 ) (() ( 30 ) 2005#, (13 )!! %+&+! +! 5!"!, * $) +)!5 -!) 0 +%,*!!!$!, -! %! ( >: 6&#!!"! (&) (25 () Accountancy Tuition Centre (International Holdings) Ltd

73 38 9 (a) 34" (IFRS) 2 «&» 34" &, *,!0!,! (!) +3)) 12 (IFRS) 2 && -! && -!", +) &+!!! (6 ) (() 34" (IFRS) 5 «$ $, #$ /», ) «6» 12 & 4 7 «6» 30% (i) (ii) 9%! =18!!, +% (* (,+, (! # (*!5!-! +$" +) +%! (6 )!0!!), +% (* + +& +%!! «&»!! 12 (IFRS) 5 (6 ) () 34" 37 «)$, $ $ $»,, 5,, 34" 16 «%$» *,, - 34", )#34" 1 «$ $ *&, / $ $ #$», «6» 50 &, 8 ( ) * , $200,000, $300,000 $500,000 +, 20!0!, $ +& +!$ 4&-!! +% &!*)! «&» $ #+,!0!") #!! 2 1 (7 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

74 39 ) «$», * : 31 ) $000 $000 $000 $000 1)$#( ( " 117,411 88,864 ( / ) # 6,473 4, ,884 93,790 " % 26,631 24,065 & 18,922 13,238 & 3,689 2,224 49,242 39,527 # 173, ,317 "'$(5**7< )1-#$16#"'8%1$569$(1 ) ( 32,000 24,000! 8,800 10,000 17,395 7, * 59,944 28, ,739 69,686 & % 17,824 24,068 " 3,749 2,807 " + 2,071 1,628 23,644 28,503 ) ) 16,699 20,324 * 7,989 7,323 1,602 " ' + 3,829 6,973 30,743 35,128 # 173, ,317 Accountancy Tuition Centre (International Holdings) Ltd

75 , $000 ( 66,600 (13,785) ( 52,815 ) (7,530) 0 (2,516) # (1,177) - 42,409 * (10,528) 2 31,881 & + : (1) 1 $5,862,000 (2) ( «$» $3,053,000, $1,540,000 & (3) «$» 34" 23 «'$» $328,000 (4) ), +,, $532,000 ( / + (5) ( «$» $876,000 ), (6) - $534, $534,000 ( $720,000) (7) ,, ,, $170 $250 (8) ) 4,000 34" (IFRS) 2 «&» (9) ', , 1298 Accountancy Tuition Centre (International Holdings) Ltd

76 (a) +#* +!%!! +% + $ #+,!0!") 31 ) 2005#!! 12 7 (19 ) (()!",!! : 40 (i) ($&,!(* -!, $ #+,!0!") 31 ) 2005#; (ii)!&, ($&,!(* -!, $ #+,!0!") 31 ) 2004# (6 ) (25 () (a) 34" 12 «( $»,, 6" +!,!! 12 12: (i) +&!+ $!-; (ii) #" ($ (5 ) Accountancy Tuition Centre (International Holdings) Ltd

77 (() : $ $ ( # % (1) 120,000 * (2) 262,000 - (3) 79,800 # (4) 27,600 " % 26,100 & (5) 33,320 & 8,900 _ 489,400 68,320 # 557,720 ) 1 100,000 20,000 * 356,126 & ,926 & 4%- (6) 19,400 " (7) 16,794 ) ) 19,700 + (8) 8,500 * 7,800 8,600 _ 44, ,720 & + : (1) ( $20,000 (2) ' 80% * / 50% (3) * $62,300 Accountancy Tuition Centre (International Holdings) Ltd

78 (4) 34" 39 «$ $: &» - $30,000 ( (5) % 2% *, (6) ) , $19,200 #, 34" 32 «$ $: $,&», (7) % $16,794 32% ( % *, (8) + -,!" $+%* % # 30 ) 2005#! %!,! ($!$! $+%! $ #+ (&+ % & (10 ) Accountancy Tuition Centre (International Holdings) Ltd

79 () , & 34" 11 «-$» /,, -, / 20% * +, 30 : $000 $000 $ , ( ) % ( ) " % 12 % & /!" +) +#!*: (i) (ii) &,!,!(!! &( $ #+,!0!) 30 ) 2003, 2004! 2005##; &,!, ( $ #+,!0!) 30 ) 2003! 2004 ## (10 ) (25 () Accountancy Tuition Centre (International Holdings) Ltd

80 Accountancy Tuition Centre (International Holdings) Ltd

Schneps, Leila; Colmez, Coralie. Math on Trial : How Numbers Get Used and Abused in the Courtroom. New York, NY, USA: Basic Books, 2013. p i.

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