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REPLY OF THE CHINA SECURITIES REGULATORY COMMISSION ON REPLACING THE CHIEF REPRESENTATIVE OF BEIJING REPRESENTATIVE OFFICE OF MERRILL LYNCH INTERNATIONAL LIMITED COMPANY

Reply of the China Securities Regulatory Commission on Replacing the Chief Representative of Beijing Representative Office of Merrill
Lynch International Limited Company

Zheng Jian Ji Gou Zi [2006] No. 86

Merrill Lynch International Limited Company,

We have received your application and related materials on replacing the chief representative of Beijing representative office. We
have decided upon examination to approve Xue Haiqing to replace Wang Zhonghe and take the post of the chief representative of your
Beijing Representative Office.

The China Securities Regulatory Commission

May 15, 2006



 
The China Securities Regulatory Commission
2006-05-15

 






OPINIONS OF THE TRANSITION OF EXPORT GROWTH MODE OF ELECTROMECHANICAL PRODUCTS DURING THE ELEVENTH FIVE-YEAR PLAN PERIOD

Circular of the General Office under the State Council for Transmitting Opinions Submitted by Ministry of Commerce and other Ministries
Concerning the Transition of Export Growth Mode of Electromechanical Products during the Eleventh Five-year Plan period

Guo Ban Fa [2006] No. 42

The people’s governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all ministries,
commissions and directly subordinate institutions of the State Council:

The Opinions of the Transition of Export Growth Mode of Electromechanical Products during the Eleventh Five-year Plan Period, which
are submitted by the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Science and Technology,
the Ministry of Finance, the Ministry of Information Industry, the People’s Bank of China, the General Administration of Customs,
the State Administration of Taxation, and the General Administration of Quality Supervision, Inspection and Quarantine, have been
approved by the State Council, and are hereby transmitted to you. Please abide hereby.

The General Office of the State Council

May 27, 2006

Opinions of the Transition of Export Growth Mode of Electromechanical Products during the Eleventh Five-year Plan Period

During the Tenth Five-year Plan period, remarkable headway was made in China’s export of electromechanical products through joint
efforts of relevant parties. By 2005, the electromechanical products, a vital role in China’s foreign trade, have been the No. 1
category of export commodities for 11 years in a row. For the purpose of helping lift the quality and benefit of foreign export,
effective measures must be taken during the Eleventh Five-year Plan period to transmit the export growth mode of electromechanical
products. The Opinions are hereby given therefor as follows:

1.

The guiding principle and objectives of the export of electromechanical products during the Eleventh Five-year Plan period.

(1)

Guiding thought. In accordance with the spirit of the Fifth Plenary Session of the 16th CPC Central Committee and under the general
requirements of the 11th Five-year Program for National Economic and Social Development, we shall realize fundamental transition
of export growth mode by seizing the new opportunities in global flow of production factors and industry transfer, basing ourselves
on independent innovation and enhanced international competitiveness, pursuing brand strategy of the export of electromechanical
products, intensifying the establishment of export production system, adjusting export structure, improving the quality of the product,
increasing technology content and added value and rectifying export order.

(2)

Objectives. We shall actualize apparent optimization of the export structure of electromechanical products, remarkable improvements
in independent innovation capacity and export order, further diversification of export market, essential improvement in the internal
and external environment of export, and by 2010, high-and-new-tech electromechanical products accounting for 55% of the total export
volume of the electromechanical product while products with independent brands and independent intellectual property rights accounting
for 20%

2.

Accelerating the adjustment of the export structure of electromechanical products and improving the quality of the products.

(3)

While increasing the technology content and added value of traditional exported electromechanical products, we shall strive to expand
the export of technology-extensive products with high added value, and vigorously develop and expand the export of key components,
elements, and accessories for the machines. The key export products are: aircrafts and aviation equipment, ship and marine equipment,
railway vehicles, automobiles and auto parts, machine tools, engineering and agriculture machinery, integrated circuits, communication
equipment and electric power, metallurgy, petrochemical complete equipment, the new generation communication products, digital household
appliances and audio-visual equipment, computer network, etc.

(4)

We shall curb the production and export of high energy consumption and high pollution products, encourage electromechanical enterprises
to further develop energy conservation, environment protection technologies and products, and progressively introduce such factors
as environment, labor insurance, hygiene, social responsibilities to design and production management.

(5)

We shall support the electromechanical enterprises to further improve the quality of the exported products, to strive to acquire ISO9000
Quality Certification, and ISO14000 Environment Certification; we shall also promote them win relevant international certifications
for security, hygiene, resource conservation and social responsibilities.

(6)

On the basis of risk analysis, we shall execute timely dynamic management over the security and quality of the exported electromechanical
products, intensify classification management of manufacturing enterprises, enlarge the scope of the exemption of export inspection,
lower the cost for inspection and quarantine, and broaden the green channel for export.

3.

Intensifying effort for independent innovation, nurturing a fleet of exported electromechanical products with independent brands.

(7)

We shall continue to reinforce the establishment of export production system, and nurture a fleet of exported electromechanical products
with independent brands, give priority to technology reform, research and development, loan, insurance, and information services,
and strengthen the construction of base enterprises, and that of export base of the automobile and auto parts. Then we shall select
several key industries that are capable of driving the development of other industries to foster several export industry bases and
a number of export base enterprises. Local authorities shall, in accordance with local realities, select a number of potential enterprises
with independent brands for export to establish primary contact.

(8)

We shall encourage and guide export enterprises of electromechanical products to lift the scale benefit through listing, merging,
associating, regrouping, and transnational acquisition, and give key support to a number of competitive enterprises with independent
intellectual property rights and famous brands. We shall also progressively found and perfect the statistics system of exported electromechanical
product brands and products with independent intellectual property rights.

(9)

We shall encourage the electromechanical enterprises to scale up investment in research and development to develop critical technology
and core technology with independent intellectual property rights. We shall also support the research and development of common technology
concerning export. The research and development expenditure of the enterprises may be listed before tax collection.

(10)

We shall support the electromechanical enterprises to induct advanced technologies, critical equipment and parts, and help them comprehend,
absorb and re-innovate those technologies. With respect to those advanced foreign technologies and critical equipment, tariffs and
value-added tax in import link shall be exempted in accordance with the related provisions of the State Council.

(11)

We shall boost the capacity building of technology innovation of exported electromechanical products, push forward the electromechanical
enterprises to be the main part of technology innovation, promote technology development and achievement industrialization through
coordination among enterprises or cooperation among industries, universities and research institutes, and encourage the enterprises
to open information and R&D centers abroad to understand the trend of the advanced technologies and develop new products suitable
for the local market.

4.

Deepening the strategy of market diversification, and strengthening the construction of foreign marketing network and after-sale service
system.

(12)

On the basis of consolidating the traditional export markets in Southeast Asia, Europe and North America, we shall intensify effort
to develop the emerging markets in Russia, Eastern Europe, Africa, Latin America and India, and raise the export proportion in these
markets.

(13)

We shall encourage and support competitive electromechanical enterprises to make investment in foreign countries so as to facilitate
the export of equipment, capital, technologies and materials by utilizing foreign aid, contracting with own capital and other ways.
The electromechanical enterprises will realize the localization of production, sale and financing through the joint-venture and cooperation
with the countries that they invest in.

(14)

We shall encourage and support the enterprises to form a worldwide sales network of China’s exported electromechanical products through
establishing representative offices or sales organizations, selecting distribution agents, or utilizing foreign companies’ sales
network, etc. We shall also, on the basis of sales network, set up a perfect maintenance service network, gradually solve the problems
in the after-sale maintenance service of electromechanical products, and strive to make breakthrough in the establishment of worldwide
sales network and after-sale maintenance service network for key products, such as engineering machinery, agriculture machinery,
communication equipment, automobiles, motorcycles, etc.

(15)

We shall encourage and support the electromechanical enterprises to participate in the well known foreign professional exhibitions,
organize counterpart communication on a regular basis between small and medium-sized enterprises and the business people in such
key export markets as EU, North America, Japan, to help them search cooperation opportunities to explore international market.

(16)

We shall enhance public information service and training in talented people for small and medium-sized enterprises, establish and
perfect the information network service system of electromechanical products so as to provide export enterprises with accurate, prompt
and convenient information of trade and investment as well as information service of product standards, market laws and policies,
etc.

(17)

On the basis of the measure of examination and approval for one time and effectiveness for multiple times within one year for the
trips abroad made by staff working in business, technology, after-sale service and responding to anti-dumping claims, we shall further
simplify procedures of staff employed in electromechanical export enterprises going abroad.

5.

Supporting the export of electromechanical products via multiple means.

(18)

We shall continue to arrange part of the central foreign trade development fund to be used for supporting the research and development
of exported electromechanical products and interest subsidies for technology reform loans. Regions￿￿if better positioned, shall also
be given fund support. We shall employ the small and medium-sized enterprises to explore fund in international market and support
the activities of exploring fund by electromechanical enterprises in international market, adjust the export tax refund rate for
the electromechanical products and encourage the export of electromechanical products with high technology content and high added
value.

(19)

We shall strengthen the policy export credit support for the export of electromechanical products, and perfect the forming mechanism
of interest rate. For those medium and long-term projects in line with the loan terms, their terms of loans may be, subject to loan
principle, properly extended; for those well-performing key enterprises which have debt service capacity and can turn out the right
products for the right markets, their line of credit may be properly raised. We shall also improve financial services, stimulate
financial innovation, expand the scale and types of export credits, and provide preferential export buyer’s credits, promote the
combination of policy credit for export, commercial loan, and capital from international financial institutions to spur the export
of large-scale equipment and complete equipment.

(20)

We shall accelerate the speed of export credit insurance, add new insurance products for the exported electromechanical products based
on the need of the development of the market. We shall also establish and perfect credit guarantee system, encourage regions better
positioned to found credit guarantee fund and regional re-guarantee institutions for small and medium-sized enterprises, and study
and explore various effective means to solve the guarantee difficulties for small and medium-sized enterprises.

6.

Creating sound external environment, and realizing healthy development of the export of electromechanical products

(21)

We shall launch an early-warning mechanism of the export of electromechanical products, a quick-response mechanism of trade frictions,
and a mechanism of responding to claims with industries and enterprises as the main parts. We shall carry out key monitoring over
commodities whose export over-grows, and whose prices plunge due to excessive quantities, and take effective measures to exercise
control when necessary. We shall also reinforce multi and bilateral consultations to respond well to anti-dumping, anti-subsidy and
safeguard measures.

(22)

We shall study deeply foreign regulations concerning technical barrier, and break the barrier by leading the enterprises to carry
out R&D and Design conforming international standard, organize production and acquire relevant certifications. We shall set up
several internationally authoritative electromechanical product testing laboratories providing services for enterprises to win international
certification and helping broaden the cooperative fields with foreign testing agencies. We shall also press ahead the bilateral mutual
recognition with relevant countries and regions.

(23)

We shall intensify the training of the protection of intellectual property rights and enhance the enterprises’ consciousness and ability
of independently safeguarding their legitimate rights and interests, encourage the electromechanical enterprises to avoid disputes
over intellectual property rights through applying for patents, registering trademarks abroad, promote the entry of enterprises with
patent technologies to International Union of Technology, Standard Forum and Patent Pool, and also take part in the formulation of
international standard.

(24)

We shall launch a mechanism to provide convenience to those honest and lawful enterprises and to discipline the dishonest and illegal
ones, implement a system of trade risk management and export credit rating, identify credit ratings for export enterprises by comprehensive
evaluation over the selected large-scale and complete equipment and motorcycles and several other key products, publicize on a regular
basis, the products that cause serious disturbances in the export order, and adopt measures to curb or forbid their export accordingly.

(25)

We shall push forward the reforms of Chamber of Commerce and the Industry Association to reinforce their authoritativeness in coordination
and self-control, establish a work system with perfect mechanism and effective coordination to maximize the role of Chamber of Commerce
and Industry Association in boosting the export of electromechanical products.

(26)

The ministries and departments concerned under the State Council and the local People’s Governments at different levels shall continue
to reinforce their leadership over the export of electromechanical products. They shall make new contributions to advancing the sustained,
healthy and rapid development of foreign trade by studying new situations, solving new problems, helping the transition of the growth
mode of electromechanical products.



 
The General Office under the State Council
2006-05-27

 






CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON ADJUSTING SOME FOREIGN EXCHANGE MANAGEMENT POLICIES ABOUT OVERSEAS INVESTMENTS

Circular of the State Administration of Foreign Exchange on Adjusting Some Foreign Exchange Management Policies about Overseas Investments

Hui Fa [2006] No. 27
June 6, 2006

The branches and foreign exchange management departments under the State Administration of Foreign Exchange (SAFE) in all provinces,
autonomous regions, and municipalities directly under the Central Government, and the branches of SAFE in the cities of Shenzhen,
Dalian, Qingdao, Xiamen and Ningbo:

For the purpose of adapting to the demands for overseas economic development, perfecting the supporting policies for encouraging overseas
investments and facilitating domestic investors to implement transnational business operations, SAFE decides to adjust some foreign
exchange management policies for overseas investments, and the relevant matters are hereby notified as follows:

I.

The “overseas investments” as mentioned in this Circular means such acts whereby varieties of legal persons inside the territory
of China (hereinafter referred to as “domestic investors”) establish enterprises abroad or obtain the ownership, managerial right
or other rights and interests of the existing enterprises by way of new establishments (sole proprietorship, equity or contractual
joint ventures), purchase, merger, share holding, capital injection, or change of stock rights, etc.

II.

The overseas investments shall be consistent with the national industrial policies for overseas investments, and be in favor of promoting
the transnational flow and optimized allocation of production elements. The overseas investment projects of domestic investors shall
go through the examination and approval of the competent administrative departments.

III.

The necessary foreign exchange for the domestic investors to invest abroad may be the self-owned foreign exchange, the foreign exchange
brought by RMB or the domestic and overseas foreign exchange loans. Since the day of July 1, 2006, all the branches (foreign exchange
management departments) of SAFE shall not verify the quota for buying foreign exchange for overseas investments. After an overseas
investment project of domestic investors is examined and approved by the relevant administrative departments, the domestic investor
may be subject to the examination and approval formalities for buying and paying foreign exchange in light of the existing provisions
on the foreign exchange management.

IV.

After a domestic investor submits an application for the examination and approval of overseas investment project or the intent of
investment to the relevant administrative departments, before getting a formal approval, and upon examination and approval of the
local branch or foreign exchange management department under SAFE (hereinafter referred to as the “foreign exchange bureau”), it
may use the self-owned foreign exchange, the foreign exchange purchased by RMB or the domestic and overseas foreign exchange loans
to pay the initial expenses related to the overseas investment project to abroad.

V.

The initial expenses with which the domestic investor remits abroad for the overseas investment project shall be for the purposes
prescribed as follows:

(1)

The guaranty money required to be paid in light of the laws of the place where the project lies or according to the request of the
transferring party in the case of the purchase of the overseas enterprise’s stock rights or the overseas property rights;

(2)

The guaranty money for the bidding required to be paid in the process of bidding for overseas projects;

(3)

The expenses necessary for implementing market surveys, leasing offices and facilities, hiring workers and intermediary institutions
before investing overseas; and

(4)

Other initial expenses related to the overseas investment.

VI.

A domestic investor shall apply to the local foreign exchange bureau for dealing with the examination and approval formalities for
remitting the initial expenses abroad upon the strength of the materials as follows:

(1)

An application form (including such information as the total investment amount of the overseas investment project, the contributions
of all parties, means of contribution, amount of foreign exchange to be used, as well as the amount, purpose and source, etc. of
the necessary initial expenses);

(2)

The business license or registration certificate of the domestic investor;

(3)

The relative documents on the domestic investor’s participation in the bidding, merger or on the equity or contractual joint venture
(like the letter of intent, memorandum or framework agreement, etc. signed by the Chinese and foreign parties);

(4)

A letter of commitments issued by the domestic investor to the local foreign exchange bureau (for the promise that the initial expenses
remitted abroad will only be used to the approved overseas investment projects, otherwise, the domestic investor shall bear the corresponding
legal liabilities);

(5)

An explanation on the name of the country (region) of the overseas account to which the initial expenses will be remitted, the overseas
bank, the name of the owner of account and the account; and

(6)

Other relative materials required by SAFE.

After examining and verifying that there is no error in the materials, the local foreign exchange bureau shall issue a document on
approval of the foreign exchange business under the capital accounts. The domestic investor shall go through the formalities for
buying and paying foreign exchange at the designated local foreign exchange bank upon the strength of the approval document.

VII.

If a domestic investor applies for remitting the initial expenses abroad to the local foreign exchange bureau, the initial expenses
remitted abroad shall not exceed 15% of the total amount of overseas investment that it applies to the relevant overseas administrative
department. If the initial expenses really need to exceed 15% because of the business, they shall be examined and approved by the
local foreign exchange bureau (foreign exchange management department).

The initial expenses that a domestic investor remits abroad upon examination and approval shall be listed in the total amount of the
overseas investment project of the domestic investor. When it examines and approves all the capital remitted abroad for the overseas
investment project, the foreign exchange bureau shall examine and reduce the amount of the remitted initial expenses.

VIII.

If a domestic investor needs to open an overseas account for the overseas investment project, it shall apply to the local foreign
exchange bureau in light of the relevant provisions on the management of overseas foreign exchange accounts.

IX.

If a domestic investor fails to go through all the formalities for examining and approving the overseas investment project within
6 months as of the day when the initial expenses are remitted abroad, it shall transfer the remainder in the overseas account to
the domestic foreign exchange account from which the foreign exchange is remitted abroad. If the foreign exchange remitted back to
China is brought by RMB, the domestic investor shall settle the foreign exchange at the designated foreign exchange bank upon the
strength of the original documents on the purchase of foreign exchange.

X.

The foreign exchange bureau shall strengthen the examination, statistics-making and monitoring to the foreign exchange purchase and
payment with overseas investment capital, fill the net amount of initial expenses of its own jurisdiction in Column 1.2.1.3 of the
monthly statements on the fluidity and remittance under capital accounts and appended items month by month, and report them to SAFE
in accordance with the legal provisions.

XI.

Any domestic investor that violates the provisions in this Circular shall be punished by the foreign exchange bureau in accordance
with the Regulation of the People’s Republic of China on the Foreign Exchange Administration and other relative laws.

XII.

This Notice shall enter into effect as of the day of July 1, 2006. If any prior provision conflicts with this Circular, the latter
shall prevail.



 
State Administration of Foreign Exchange
2006-06-06

 






MEASURES FOR THE EXAMINATION OF SCIENCE AND TECHNOLOGY INNOVATION BY MINISTRY OF LAND AND RESOURCES (FOR TRIAL IMPLEMENTATION)

Circular of the Ministry of Land and Resources on Printing and Issuing Measures for the Examination of Science and Technology Innovation
by the Ministry of Land and Resources (for Trial Implementation)

Guo Tu Zi Fa [2006] No.199

The Departments of Land and Resources (Departments of Environment Resources, Departments of Land Resources, Bureaus of Land Resources
and Housing, and Bureaus of Land Resources for Housing) of all provinces, autonomous regions, municipalities directly under the Central
Government, Land and Resources Administrative Departments of cities specifically designated in state plan, the Land Department of
People’s Liberation Army, the Land and Resources Department of Xinjiang Production and Construction Corps, the Chinese Geological
Investigation Department, and other units directly under the State Council and all offices of the Ministry:

The Measures for the Examination of Science and Technology Innovation by Ministry of Land and Resources (for Trial Implementation)
have been examined and approved on the sixth administrative general meeting on August 25, 2006. Please implement after the printing
and issuing.

The Ministry of Land and Resources

September 5, 2006

Measures for the Examination of Science and Technology Innovation by Ministry of Land and Resources (for Trial Implementation)

Article 1

These Measures are formulated to follow the spirits of the Science and Technology Conference held by the Ministry of Land and Resources,
implement the strategy of ” invigorating the land through science and technology”, excellently accomplish the examination of various
special items in scientific and technological innovations and promote the standardization and systemization of management.

Article 2

The so-called “special items” in these Measures refers to the special projects organized by the Ministry of Land and Resources and
specially funded by the central finance.

Article 3

The scientific and technological innovations shall be examined in accordance with the Ministry of Land and Resources’ Medium and
Long Term Outline of Development Program for Science and Technology (2006-2020) (hereinafter called the Development Program) and
relevant special programs in order to strengthen the integral disposition of scientific and technological innovations, take the significant
ones as priorities into the special items, spread the adaptation of advanced and applicable techniques, promote the training of innovative
talents and the construction of research bases, and improve the ability of self-innovation in science and technology concerning land
and resources.

Article 4

The Ministry’s science and technology leading group shall lead and organize the examination, and the office for the Ministry’s science
and technology leading group (hereinafter called the office) shall be responsible for the specific matters.

Article 5

The office shall issue guidance for scientific and technological innovation projects in accordance with scientific and technological
programs and special programs, establishing a database for the scientific and technological innovations and renewing it according
to the annual focus of work.

Article 6

The guidance for scientific and technological innovation projects shall be compiled by the office, department and bureau for special
item management and performing entity, pointing out the fields and the directions which will enjoy priority in support and approval
from the program.

Article 7

Scientific and technological innovation projects shall support especially the solutions of significant scientific and technological
problems and the research, development and promotion of advanced and applicable techniques in the aspects such as the investigation
and assessment of land resources, the protection of arable land, the adjustment of land, the plan and utilization of land, the exploration
of oil, gasoline and other mineral resources, the appropriate utilization of mineral resources, the protection of mineral environment,
and the geological catastrophe forewarning, as well as the management rules and policy research on land and resources.

Article 8

The approval of the scientific and technological innovation projects shall follow the principles of combining production, study and
research and combining scientific research and investigation, which shall lead to the support especially for the projects closely
associated with the innovation base for talent training and key laboratories, and for the adaptation of significant fundamental theories
and the promotion of advanced and applicable techniques.

Article 9

The institutions directly under the Ministry may write proposals for the approval of scientific and technological innovation projects
independently or with the effort of research institutes, universities and enterprises and submit the proposals to the office.

Article 10

The office, together with the special item management department and performing entity, shall, in accordance with the principle of
openness, fairness and justness, organize an export panel to examine the submitted proposals for the approval of scientific and technological
innovation projects, choose the ones meeting the requirements of the application guidance and argument procedure, and bring them
into the database of scientific and technological innovation projects in the Ministry.

Article 11

The projects, which are listed in the database but are not scheduled in the current year, shall be rolled down to the next year for
selection. For those that need modification or cancellation, the entity submitting the project shall apply for modification or cancellation.

Article 12

The office shall participate in the formulation of special projects programming and annual plan, and be liable for the organization
of putting forward advice for the approval of significant scientific and technological innovation projects.

Article 13

By the end of every July, the office shall select from the database and recommend the proposed projects in the current year to the
leading group for examination.

Article 14

Each special item, when the annual working plan thereof is formulated, shall first arrange those projects approved by the leading
group, and actively support other important scientific and technological innovation projects according to the working requirements.

Article 15

The office shall participate in the argumentation and examination of the projects to be approved to the annual plan, formulating
opinions after the examination of scientific and technological innovation to be reported to the leading group for approval.

Article 16

The content of opinions after the examination of scientific and technologic innovation shall include:

(1)

a general comment on the improvement of special item work based on scientific and technologic advancement and innovation for the annual
plan;

(2)

the opinion after examination towards the precedence of some significant innovation projects approved by the leading group in the
annual plan;

(3)

the opinion after examination towards the adaptation of advanced and applicable projects and the elimination of outmoded techniques
in the annual plan;

(4)

the opinion after examination towards the connection between the innovation projects and talent training and construction of innovation
base in the annual plan;

(5)

the opinion for readjusting the disposition of innovation projects in the annual plan.

Article 17

Each special item shall refine its annual plan in accordance with the opinion after examination of scientific and technological innovation
approved by the leading group.

Article 18

The office, after the budget for special item is officially replied, shall compile the annual plan of Ministry of Land and Resources
for science and technology development, collecting the country’s scientific and technologic projects assumed by the unit directly
under the Ministry, the significant scientific and technological innovation projects arranged as the special items and other important
innovation projects, together with the significant innovation projects practiced by the provincial ministry of land and resources
and submitted for approval as special items, so as to master the general situation of scientific and technologic innovation projects
in the system of the country’s land and resources.

Article 19

The performance of significant scientific and technological innovation projects and the financial management thereof shall be implemented
in accordance with relevant stipulations in the special items.

Article 20

The office shall participate in the phase assessment and examination of significant scientific and technological innovation projects.
The assessment and examination shall be arranged by departments and bureaus for special item management and performing entities.

Article 21

The performing entity shall by the end of every November submit its description of performance of the scientific and technological
innovation project to the office who shall by the end of every December collectively report the general situation of scientific and
technological innovation to the leading group.

Article 22

The scientific and technological innovation projects which have been included into the Ministry of Land and Resources annual plan
for science and technology development shall bear the sign “the Ministry of Land and Resources Science and Technology Development
Plan” in their research findings, certificates and reports on the findings, and the ownership of the research findings shall be determined
in accordance with relevant stipulations of the country’s intellectual property protection.

Article 23

The office, jointly with the department and bureau for special item management, shall organize the acceptance examination of the
significant scientific and technological innovation projects whose research findings must be registered before the acceptance examination
in the office for research finding management in the Ministry.

Article 24

The significant scientific and technological innovation projects that have passed the acceptance examination may apply for the appraisal
of scientific and technological achievements in accordance with relevant regulations

Article 25

The Ministry’s competent authorities of science and technology shall, in accordance with the measures for rewarding formulated by
the country and the ministry, select from the registered research findings the projects to be rewarded by the Ministry and be recommended
for the country’s reward.

Article 26

The competent departments for land and resources of all provinces, autonomous regions and municipalities directly under the Central
Government may formulate corresponding administrative measures on the basis of these Measures.

Article 27

These Measures shall come into force on the day of promulgation.

Article 28

The Ministry of Land and Resources shall be liable for the interpretation of these Measures.



 
The Ministry of Land and Resources
2006-09-05

 






ANNOUNCEMENT OF NO.134, 2006 OF THE STATE ADMINISTRATION OF QUALITY SUPERVISION, INSPECTION AND QUARANTINE ON PROMULGATING THE INSTITUTION LIST ACQUIRING THE QUALIFICATION FOR INSPECTION AND APPRAISAL OF IMPORT AND EXPORT COMMODITIES

Announcement of No.134, 2006 of the State Administration of Quality Supervision, Inspection and Quarantine on Promulgating the Institution
List Acquiring the Qualification for Inspection and Appraisal of Import and Export Commodities

[2006] No.134

In accordance with Law of the People’s Republic of China on Import and Export Commodity Inspection, Measures for the Administration
of Import and Export Commodity Inspection and Authentication Institutions (Decree of the State Administration of Quality Supervision,
Inspection and Quarantine 2003, No.58) and the Announcement of the State Administration of Quality Supervision, Inspection and Quarantine
2003, No. 122, with the permission of the State Administration of Quality Supervision, Inspection and Quarantine after examining,
and an announcement is hereby given on the list of inspection and appraisal institutions acquiring the qualification for engaging
in inspection and appraisal of import and export commodities as follows:

1.

Dongwan Inspection and Testing Co., Ltd.

2.

Shanghai Specialized Technology Resources Co., Ltd.

3.

Shanghai Befake Inspection Co., Ltd.

4.

Hangzhou Ruike Textile Co., Ltd.

5.

Nanjing Jin’ao Inspection Co., Ltd.

6.

Shanghai Intertek Group Plc.

Beijing Branch, Qingdao Branch, Xuhui Branch and Kunming Branch

7.

Nanjing Jinli Inspection Co., Ltd.

8.

SGS Group Plc.

Changzhou Branch￿￿Suzhou Branch, Fuzhou Branch, Zhuhai Branch, Quanzhou Branch and Dongwan Branch

9.

Shanghai Lingxiang Inspection Technology Co., Ltd.

10.

Nanjing Jinjian Inspection Co., Ltd.

11.

Zhejiang Zhongheng Commodity Inspection Co., Ltd.

12.

Yangzhou Import and Export Toy Inspection Institute of PRC.

13.

Shenzhen Pengcheng Import and Export Commodities Inspection and Appraisal Institute Co., Ltd. , Shanghai Branch

14.

Zhejiang Jiuliang Commodity Inspection and Identification Co., Ltd.

15.

Bejing Tianyi International Inspection and Appraisal Co., Ltd.

16.

Shanghai Highlevels Surveying Co., Ltd.

17.

China Certification and Inspection (Group) Co., Ltd.

Jilin Co., Ltd. ,Henan Co., Ltd.

18.

Shanghai Xiangcheng Commodity Inspection Technology Service Co., Ltd.

The State Administration of Quality Supervision, Inspection and Quarantine

September13, 2006



 
The State Administration of Quality Supervision, Inspection and Quarantine
2006-09-13

 






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NOTICE OF CHINA SECURITIES DEPOSITORY AND CLEARING CORPORATION LIMITED ON THE RELEVANT ISSUES ABOUT THE OPENING OF A-SHARE SECURITIES ACCOUNT BY FOREIGN STRATEGIC INVESTORS

China Securities Depository and Clearing Corporation Limited

Notice of China Securities Depository and Clearing Corporation Limited on the Relevant Issues about the Opening of A-share Securities
Account by Foreign Strategic Investors

For carrying into effect the relevant provisions of the Measures for the Administration of Strategic Investment in Listed Companies
by Foreign Investors as jointly promulgated by the Ministry of Commerce, China Securities Regulatory Commission (CSRC), State Administration
of Taxation, State Administration for Industry and Commerce and State Administration of Foreign Exchange, regarding the relevant
issues on the acquisition of A-shares through strategic investment in listed companies, the relevant formalities for opening A-share
securities accounts (hereinafter refers to as the securities accounts) and the registration of stocks by an investor from a foreign
country or from the Hong Kong SAR, Macao SAR or Taiwan Region ( hereinafter refers to as an investor), this Notice is hereby announced
as follows:

I.

An investor who legally holds A-share stock of a listed company shall apply directly to either Shanghai branch or Shenzhen branch
of the China Securities Depository and Clearing Corporation Limited for opening a securities account, for which the materials shall
be submitted as follows:

1.

A certification document of effective business registration of an investor and a photocopy thereof or other document that could certify
the establishment of relevant institution and has the same legal force as the document of business registration and a photocopy
thereof ;

2.

A power of attorney as granted to the relevant handler by the board of directors or any director thereof, major shareholder or any
other competent person the document that can certify that the grantor has a right of authorization, as well as a photocopy of effective
identity certification of the grantor;

3.

An effective identity certification of the relevant handler and a photocopy thereof;

4.

The relevant approval documents as produced by the Ministry of Commerce and the China Securities Regulatory Commission on approving
the strategic investment made by the relevant investor in a listed company and the relevant photocopies thereof or a certification
document on shareholding as produced by the relevant listed company;

5.

An Application Form for the Registration of Securities Account; and

6.

A Commitment on Self-disciplinary Administration of Securities Account (see the appendix for the format).

If the investor who holds the shares of a listed company before the listed company’s initial public offering (IPO) is a natural person,
except his effective identity certification as well as a photocopy thereof, those materials prescribed in items (4) through (6) in
paragraph 1 of this Article shall be provided.

The foregoing material is provided in any foreign language, a Chinese version is required.

II.

The approval documents and shareholding certification as mentioned in the preceding paragraph shall include the situations as follows:

1.

Where the investment is made by means of directional offering conducted by a listed company, the relevant approval documents shall
be provided by the relevant investor, which is produced by the Ministry of Commerce on approving the strategic investment made by
the relevant investor in the listed company and the verification document as produced by the China Securities Regulatory Commission
on directional offering;

2.

Where investment is made by means of agreement-based transfer, the approval documents produced by the Ministry of Commerce shall be
provided by investor. If any acquisition of a listed company is involved, the verification approval as produced by the China Securities
Regulatory Commission shall be provided as well;

3.

As to the investor that holds shares before the relevant listed company makes its initial public offering, the relevant certification
issued by the listed company on shareholding before the said IPO shall be provided; or

4.

Other circumstances as prescribed by the law or regulation of the state or by the provision of the China Securities Regulatory Commission
.

III.

Where the investor opens a securities account, the China Securities Depository and Clearing Corporation Limited may according to
the certification documents certifying that the investor legally holds A-shares stock of a listed company and in accordance with
the relevant operating rules for stock registration, handle the formalities for stock registration and shall, according to the relevant
provisions, handle the formalities for sale prohibition on the A-shares stock as held by the investor,.

IV.

Upon the expiration of sale prohibition term on the A-shares stock held by an investor, the investor may apply for releasing from
the sale prohibition on shares through the relevant listed company and, upon the relevant verification conducted by the Stock Exchange,
, the China Securities Depository and Clearing Corporation Limited may handle the formalities for releasing from the sale prohibition
on A-shares stock in accordance with the documents as confirmed by the Stock Exchange. .

V.

Before the expiration of sale prohibition term on the A-shares stock , the investor requires to transfer the shares due to such special
reasons as bankruptcy, liquidation and pledge, the relevant approval documents as produced by such competent authorities as the Ministry
of Commerce shall be provided and handled the relevant formalities for transfer and registration in accordance with the relevant
provisions on shares transfer..

VI.

The investor who has opened a securities account shall not open any securities account any more unless it is otherwise prescribed
by any law or regulation of the state or any provision of the China Securities Regulatory Commission .

VII.

The matter that hasn’t been prescribed in this Notice shall be governed by the relevant provisions of the China Securities Depository
& Clearing Corporation Limited on the administration of securities accounts and stock registration.

VIII.

The term “investors” as mentioned in this Notice shall not include the qualified foreign institutional investor. The application
of the qualified foreign institutional investor for opening any securities account shall be handled in accordance with the relevant
provisions on qualified foreign institutional investors.

IX.

This Notice shall enter into effect as of the day of promulgation.

China Securities Depository and Clearing Corporation Limited

February 14, 2006 Appendix:Commitment on Self-disciplinary Administration of Securities Account

Branches of China Securities Depository and Clearing Corporation Limited:

The investor commits that: the securities account as opened in your Company shall only be used to apply to the A-shares stock of listed
companies that have been lawfully obtained as well as the sale of aforesaid shares upon the expiration of sale prohibition term.
Unless it’s otherwise prescribed by the law or regulation, no other securities may be transacted in the secondary market.

(Seal/Signature)

(Date)



 
China Securities Depository and Clearing Corporation Limited
2006-02-14

 






ACCOUNTING STANDARDS FOR ENTERPRISES NO. 2 – LONG-TERM EQUITY INVESTMENTS

the Ministry of Finance

Accounting Standards for Enterprises No. 2 – Long-term Equity Investments

Cai Kuai [2006] No.3

February 15, 2006

Chapter I General Provisions

Article 1

In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these
Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.

Article 2

Other relevant accounting standards shall apply to such items as follows:

(1)

The Accounting Standards for Enterprises No. 19 – Foreign Currency Translation shall apply to the translation of long term equity
investments in foreign currencies; and(2The Accounting Standards for Enterprises No. 22 – Recognition and measurement of Financial
Instruments shall apply to the long term investments which haven’t been dealt with by the present standards..

Chapter II Initial Measurement

Article 3

The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with
the following provisions:

(1)

For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash,
transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner’s equity
of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term
equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging
party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be
adjusted.If the consideration of the merging enterprise is that it issues equity securities, it shall, on the date of merger, regard
the share of the book value of the owner’s equity of the merged enterprise as the initial cost of the long-term equity investment.
The total face value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of
the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital
reserve is insufficient to dilute, the retained earnings shall be adjusted.

(2)

For the merger under different control, the merging party shall, on the date of merger, regard the merger costs ascertained in accordance
with the Accounting Standards for Enterprises No. 20 – Merger of Enterprises as the initial cost of the long-term equity investment.

Article 4

Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained
by other means shall be ascertained in accordance with the provisions as follows:

(1)

The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually
paid. The initial cost consists of the expenses directly relevant to the obtainment of the long-term equity investment, taxes and
other necessary expenses.

(2)

The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the
equity securities issued.

(3)

The initial cost of a long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement
except the unfair value stipulated in the contract or agreement.

(4)

The initial cost of a long-term investment obtained by the exchange of non-monetary assets shall be ascertained in accordance with
the Accounting Standards for Enterprises No. 7 – Exchange of Non-monetary Assets.

(5)

The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with
Accounting Standards for Enterprises No. 12 – Debt Restructuring.

Chapter III Subsequent Measurement

Article 5

The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost
method:

(1)

A long-term equity investment of an investing enterprise that is able to control the invested enterprise. The term “control” refers
to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities
of the enterprise. If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall
be included in the consolidation range of the consolidated financial statements. For a long term equity investment on the subsidiary
company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these
Standards, and shall make an adjustment by employing the equity method when it works out consolidated financial statements.

(2)

A long-term equity investmentofinvestment of the investing enterprise that does not do joint control or does not have significant
influences on the invested entity,andentity, and has no offer in the active market and its fair value cannot be reliably measured.
The term “joint control” refers to the control over an economic activity in accordance with the contracts and agreements, which does
not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant
important financial and operating decisions. Where an investing enterprise and other parties do joint control over an invested entity,
the invested entity shall be their joint enterprise. The term “significant influences” refers to the power to participate in making
decisions on the financial and operating policies of an enterprise, but not to control or do joint control together with other parties
over the formulation of these policies. Where an investing enterprise is able to have significant influences on an invested entity,
the invested entity shall be its associated entity.

Article 6

When ascertaining whether or not it is able to control or have significant influences on an invested entity, an enterprise shall take
into consideration the invested enterprises’ current convertible corporate bonds and current executable warrants held by the investing
enterprise and other parties, as well as other potential factors concerning the voting rights.

Article 7

The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost.
If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted. The dividends
or profits declared to distribute by the invested entity shall be recognized as the current investment income. The investment income
recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after
the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds
the aforesaid amount, it shall be regarded as recovery of initial investment cost.

Article 8

A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity
shall, in accordance with Articles 9 through 13 of these Standards, be measured by employing the equity method.

Article 9

If the initial cost of a long-term equity investment is more than the investing enterprise’ attributable share of the fair value of
the invested entity’s identifiable net assets for the investment, the initial cost of the long-term equity investment may not be
adjusted. If the initial cost of a long-term equity investment is less than the investing enterprise’ attributable share of the fair
value of the invested entity’s identifiable net assets for the investment, the difference shall beincludedbe included in the current
profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously. The fair value of the identifiable
net assets of the invested entity shall be ascertained by referring to the relevant provisions of the Accounting Standards for Enterprises
No. 20 – Merger of Enterprises.

Article 10

After an investing enterprise obtains a long-term equity investment, it shall, in accordance with the attributable share of the net
profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity
investment. The investing enterprise shall, in the light of the profits or cash dividends declared to distribute by the invested
entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.

Article 11

An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment
and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero,
unless the investing enterprise has the obligation to undertake extra losses. If the invested entity realizes any net profits later,
the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the
un-recognized losses, resume to recognize its attributable share of profits.

Article 12

The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested entity when it obtains
the investment, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits
of the invested entity. If the accounting policies and accounting periods adopted by the invested entity are different from those
adopted by the investing enterprise, an adjustment shall be made to the financial statements of the invested entity in accordance
with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses.

Article 13

Where any change is made to the owner’s equity other than the net profits and losses of the invested entity, the book value of the
long-term equity investment shall be adjusted and be included in the owner’s equity.

Article 14

For a long-term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably
measured, if the investing enterprise has not joint control or significant influence over the invested entity any more as a result
of the decrease of investment or other reasons, the cost method shall be employed in the measurement, and the book value of the long-term
equity investment employing the equity method shall be regarded as the initial investment cost to be measured by employing the cost
method. If an enterprise is able to do joint control or significant influence, which does not constitute control, over the invested
entity as a result of additional investment or other reasons, the equity method shall be employed in the measurement, and the book
value of the long-term equity investment measured by employing the cost method or the book value of investment ascertained in accordance
with the Accounting Standards for Enterprises No. 22 – Recognition and Measurement of Financial Instruments shall be regarded as
initial investment cost measured by employing the cost method.

Article 15

The impairment of a long-term equity investment which is measured by employing the cost method as prescribed in these Standards, for
which there is no offer in the active market and of which the fair value cannot be reliably measured, its impairment shall be disposed
in accordance with the Accounting Standards for Enterprises No. 22 – Recognition and Measurement of Financial Instruments. The impairment
of any other long-term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting
Standards for Enterprises No. 8 – Asset Impairment.

Article 16

When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included
in the current profits and losses. If any change other than the net profits and losses of the invested entity occurs and is included
in the owner’s equity, the portion previously included in the owner’s equity shall, when disposing of a long-term equity investment
measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion.

Chapter IV Disclosure

Article 17

An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows:

(1)

The name list of its subsidiary companies, joint ventures and associated enterprises, consisting of the names, registration places,
and business nature, proportions of shares and proportions of voting rights of the investing enterprises;

(2)

The main financial information of the joint ventures and associated enterprises, consisting of the aggregate amounts of assets, liabilities,
incomes, expenses, etc.;

(3)

The information about the restriction of the invested entity’ s capacity of transferring funds to the investing entity;

(4)

The current period and accumulative amounts of unrecognized investment losses; and

(5)

The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises.



 
the Ministry of Finance
2006-02-15

 






NOTIFICATION NO.3, 2006 OF FOREIGN ASSISTANCE PROJECT BID BOARD OF THE MINISTRY OF COMMERCE

Notification No.3, 2006 of Foreign Assistance Project Bid Board of the Ministry of Commerce

Tong Gao [2006] No.3

Foreign Assistance Project Bid Board of the Ministry of Commerce held the 3rd regular meeting on February 24, 2006. Matters of concern
and resolution are notified as follows:

1.

The bid-winning enterprise of three projects including Dormitory for President’s Armed Escort in Guinea-Bissau assistance project
was discussed. The Bid Board opened sealed tenders on February 20, 2006. In all, 12 tender enterprises including Jiangsu Construction
Engineering Corp., Guangsha Chongqing Construction (Group) Co., Ltd., Weihai International Economic & Technical Cooperative Co.,
Ltd., Hainan Construction Engineering General Co., China Railway 23BG Group Corporation Co., Ltd., China Jiangsu International Economic
Technical Cooperation Corp., Gansu Foreign Engineering Corporation, China Shandong Foreign Economic Technical Cooperation Corp.,
China Chongqing International Corporation For Econ. & Tech. Cooperation, Guangdong Xinguang International Group Co., Ltd., China
Railway Wuju Group Corporation and Xinjiang International Economic Technical Cooperation Corp. submitted the tender documents on
time. China SFECO Group Co., Ltd. and Hubei Construction Engineering Group Corporation gave up. The Bid Board, in accordance with
“the Measures for Tender Assessment of Undertaking Foreign Assistance Complete Plant Projects” which was revised in 2005 by the Ministry
of Commerce of the People’ Republic of China, for Trial Implementation and the principles of “competing with no minimum bid ” and
“biding with reasonable lower price “,, determined to confer bid to Hainan Construction Engineering General Corporation after two
steps of tender review with technical measures and integrated quantity measures.

2.

The tender mode of Bahamas Stadium assistance project was discussed. Bid Board adopted limited invitation tender mode, and 19 enterprises
including Anhui Foreign Economic Construction Corporation (group) Co., Ltd., Qilu Construction Group Corporation, Shanxi Construction
Engineering (group) Co., Shanghai Construction Group General Co., Beijing Construction Engineering Group Co., Ltd., Qingdao Construction
Group Corporation, Hunan Construction Engineering Group Corporation, Fujian Construction Engineering Group General Co., China State
Construction Engineering Corp., Yanjian Group Co., Ltd., China Civil Engineering Construction Corporation, China National Overseas
Engineering Corporation, Guangdong Xinguang International Group Co.Ltd., Guangdong Construction Engineering Group Co., Ltd., Jiangsu
Construction Group Corp., China Ershisanye Construction Group Co., Ltd., Chongqing Foreign Construction Corporation Beijing Urban
Construction Group Co., Ltd. and Zhejiang Electric Power Construction Corp. will be invited to participate in the bid. Specific matters
of concern shall be notified later.

3.

The tender mode of Container Inspection Equipment of Ecuador assistance project was discussed. The Bid Board determined to have
tender discussion with NUCTECH Company Limited about the project. Specific matters of concern shall be notified later.

4.

The tender mode of an area in Madagascar about 1￿￿50000 geochemistry measure assistance project. The Bid Board determined to have
tender discussion with China Seismological Bureau about the project. Specific matters of concern shall be notified later.

Foreign Assistance Project Bid Board of the Ministry of Commerce

March 2, 2006



 
Foreign Assistance Project Bid Board of the Ministry of Commerce
2006-03-02

 






DECISION OF THE STATE COUNCIL ON THE COLLECTION OF SPECIAL PETROLEUM INCOMES

The State Council

Decision of the State Council on the Collection of Special Petroleum Incomes

Guo Fa [2006] No. 13

The people’s governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all the ministries
and commissions of the State Council, and the institutions directly under the State Council:

Petroleum is an important strategic resource in the national economic and social development. Since 2004, the profits of the crude
oil exploitation industry in China have increased a lot as a result of the continuous and significant rise of the oil price in the
international market, which has increased the costs of other industries and the society for using the oil, caused the unbalance of
the distribution of benefits among various industries, and affected the smooth running of the economy. For the purpose of properly
balancing the interests of different sides, promoting the reform of oil price forming mechanism, reinforcing the state adjustment
and control, and promoting the national economy to develop in a continuous, sound and coordinative way, the State Council has decided
to collect special incomes of petroleum on the excessive incomes obtained by petroleum exploitation enterprises from selling domestically
produced crude oil as a result of the rise of oil price.

The special petroleum proceeds are non-tax incomes of the central treasury and shall be included into the budget management of the
central treasury. The specific measures on the collection administration shall be formulated and promulgated for implementation by
the Ministry of Finance.

The State Council

March 15, 2006



 
The State Council
2006-03-15

 






1...678...25Page 7 of 25

CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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