THE DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ABOUT AMENDING THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON THE PROTECTION OF WILD ANIMALS

Standing Committee of the National People’s Congress

Order of the President of the People’s Republic of China

No. 24

The Decision of the Standing Committee of the National People’s Congress about Amending the Law of the People’s Republic of China
on the Protection of Wild Animals was adopted at the 11th session of the standing committee of the 10th National People’s Congress
of the People’s Republic of China on August 28th, 2004. It is hereby promulgated and shall be implemented as of the date of promulgation.

Hu Jingtao, President of the People’s Republic of China

August 28th, 2004

The Decision of the Standing Committee of the National People’s Congress about Amending the Law of the People’s Republic of China
on the Protection of Wild Animals

The 11th session of the Standing Committee of the 10th National People’s Congress of the People’s Republic of China decides to amend
the Law of the People’s Republic of China on the Protection of Wild Animals as follows:

Paragraph 2 of Article 26 shall be amended as “The establishment of a hunting area open for foreigners shall be reported to the administrative
department of wild animals of the State Council for archival purposes.”

This Decision shall be implemented as of the date of promulgation.

The Law of the People’s Republic of China on the Protection of Wild Animals shall be re-promulgated after it has been amended in accordance
with this Decision.

Standing Committee of the National People’s Congress
2004-08-28

NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE PRINTING AND DISTRIBUTION OF THE PROVISION ON SEVERAL ISSUES CONCERNING EXTENDING VALUE-ADDED TAX CREDIT SCOPE IN NORTHEAST REGION

The Ministry of Finance, The State Administration of Taxation

Notice of the Ministry of Finance and the State Administration of Taxation on the Printing and Distribution of the Provision on Several
Issues concerning Extending Value-added Tax Credit Scope in Northeast Region

Cai Shui [2004] No. 156

Departments (bureau) of finance and State Administration of Taxation of Liaoning province, Jilin province and Heilongjiang province
and Dalian city:

In accordance with the spirit of Several Opinions on Carrying out the Strategy of Revitalizing Traditional Industrial Bases in Northeast
Region issued by the Central Committee of the Communist Party of China and the State Council (Zhong Fa [2003] No. 11), and with the
approval by the State Council, the Ministry of Finance and the State Administration of Taxation formulate the Provision on Several
Issues concerning Extending Value-added Tax (hereafter referred to as VAT) Credit Scope in Northeast Region (hereafter referred to
as the Provision), we hereby print and distribute it to you, please abide by it.

In case that normal VAT-payers, engaged in manufacturing of military and hi-tech products, which are beyond the scope listed in the
Provision on the industries of equipment-manufacturing, petrochemistry, metallurgy, ship-building, automobile-manufacturing, agro-product
processing, intends to claim the tax credit prescribed in the Provision, concrete conditions applicable to military and hi-tech products
shall be forwarded by the Provincial finance and taxation authorities, then they shall be submitted to the Ministry of Finance and
the State Administration of Taxation to be examined and to be formulated separately.

Selecting several industries in Northeast region to extend VAT credit scope as a trial is an important measure of the Central Government
to revitalize Northeast traditional industrial bases, it also can accumulate experience for the future VAT reform to be conducted
nationwide. Departments in the concerned region shall enhance the management and coordinate the implementation seriously; the Ministry
of Finance and the State Administration of Taxation shall be informed of the possible problems emerging from the implementation process.

Annex: the Provision on Several Issues concerning Extending Value-added Tax Credit Scope in Northeast Region

The Ministry of Finance

The State Administration of Taxation

September 14, 2004 Annex:The Provision on Several Issues concerning Extending Value-added Tax Credit Scope in Northeast Region

This Provision is formulated in accordance with the Several Opinions on Carrying out the Strategy of Revitalizing Traditional Industrial
Bases in Northeast and other Regions (Zhong Fa [2003] No.11) issued by the Central Committee of the Communist Party of China and
the State Council.

II.

This Provision is applicable to the normal VAT payers (hereafter referred to as the Tax-payers) mainly engaged in the industries of
equipment manufacturing, petrochemistry, metallurgy, ship-building, automobile manufacturing and agro-product processing.

The aforesaid “mainly” refers to that the Tax-payers’ sales amount in the industries of equipment manufacturing, petrochemistry, metallurgy,
ship-building, automobile manufacturing and agro-product processing shall exceed 50% (including 50%) of their whole sales amount.

Please refer to the annex for the concrete scope of industries where this Provision is applicable.

III.

The VAT credit shall be applied according to the Provisions in Article V when the Taxpayers’ liability of input tax arises as follows:

Purchasing fixed assets (including the reception of donation and investment in kind, the same hereinafter);

Goods purchasing and taxable labors used for self-making fixed assets (including alteration and extension and installing, the same
hereinafter);

The fixed assets obtained in the way of financial leasing, where the leaser has paid the VAT in accordance with Notice of the State
Administration of Taxation on Levying Circulation Tax upon the Financial Leasing Business (Guo Shui Han [2000] No. 514); or

The transport charges paid for the fixed assets.

The input tax mentioned in this Article refers to such one as arises as of July 1, 2004 and obtains such tax deduction warrants as
the special VAT invoice, the transport invoice and the special payment book of customs import VAT issued after July 1, 2004 (included).

IV.

The fixed assets mentioned in this Provision refer to the ones prescribed in the Article 19 of the Rules for the Implementation of
the Provisional Regulations of the People’s Republic of China on VAT. The outsourcing and self-made fixed assets shall be beyond
the credit scope in this Provision.

The tax-payer’s input tax amount granted credit in accordance with the aforesaid Article III shall not exceed the increased VAT amount
in the year concerned; where there is no increased VAT amount or inadequate increased VAT amount to be credited against in the year
concerned, such input tax as has not been credited remains to the next year; where the tax-payer fails to pay the VAT, the tax owed
shall first be deducted.

The increased VAT amount mentioned in this article refers to exceeded part of the payable VAT in the year concerned against the one
in the year of 2003.

The method, characterized by periodical calculation of the increased VAT, monthly crediting and year-end clearance, shall be adopted
in the process of operation in order to guarantee the balance of the crediting in the year concerned.

VI.

Where the present enterprises undergo merging, dividing, restructuring, reorganizing, extending, moving, changing of business, absorbing
new blood, changing of leading (or affiliation) relations and changing of their names, the increased VAT amount shall be calculated
on the basis of the payable VAT of the enterprises concerned in the year of 2003.

VII.

The input tax amount shall not be credited in accordance with the Provisions in Article V, when these situations below arise during
the tax-payer purchases the fixed assets:

The fixed assets are exclusively used in non-taxable projects (the projects under construction mentioned in this Provision are not
included, the same hereinafter);

The fixed assets are exclusively used in tax-exempt projects;

The fixed assets are exclusively used in collective welfare or individual consumption;

The fixed assets are the excisable automobiles or motor-bicycles; or

The fixed assets are offered for use to such institutions as is beyond the scope prescribed in this Provision.

Where the aforesaid situations occur to such fixed assets as has already been credited or entered into the input tax to be credited,
the tax-payer shall calculate the uncreditable input tax in accordance with the formula below:

Uncreditable input tax=Net worth of the fixed assets Applicable tax rate

With regard to the uncreditable input tax, the excess of the input tax to be credited may first be deduced, if there is no excess,
it shall be transferred from the input tax of the current period.

VIII.

The tax-payer’s activities listed below shall be regarded as selling of goods:

exclusively using the self-made or consigned processing fixed assets in non-taxable projects;

exclusively using the self-made or consigned processing fixed assets in tax-exempt projects;

offering the self-made, consigned processing or purchased fixed assets to other institutions or self-employed individuals as investment;

allocating the self-made, consigned processing or purchased fixed assets to shareholders or investors;

exclusively using the self-made or consigned processing fixed assets in collective welfare or individual consumption; or

gratuitously donating the self-made, consigned processing or purchased fixed assets to others.

Where these acts of the tax-payer exist but fails to be realized, the net worth of selling fixed assets shall be regarded as sales
amount.

IX.

Where the tax-payer sells his/her used fixed assets, his/her gained sales income shall be taxed in accordance with the applicable
tax rate, and the input tax of the fixed assets shall be credited in accordance with the methods listed below:

Where the input tax of the fixed assets concerned is entered into the fixed assets input tax to be credited, the output tax of the
fixed assets shall be increased while the excess of the fixed assets input tax shall be decreased in the size and be transferred
into the input tax for being credited; where the excess of the fixed assets input tax to be credited is less than the fixed assets
output tax, it may be wholly transferred into the input tax of the current period for being credited.

Where the fixed assets concerned fails to be credited or to be entered into input tax to be credited, the creditable input tax shall
be calculated in accordance with the formula listed below:

Creditable input tax of used fixed assets=Net worth of fixed assets Applicable tax rate

The creditable input tax of used fixed assets may directly be entered into the VAT input tax of the current period.

The tax reimbursement in purchasing home equipment within the total amount of investment does not any more apply to the enterprises
with foreign investment incorporated into the scope prescribed in this Provision.

XI.

The Ministry of Finance and the State Administration of Taxation are responsible for the interpretation of this Provision.

XII.

This Provision shall enter into force as of July 1, 2004. The concrete implementation measures of this Provision and the transitional
measures for the year of 2004 shall be formulated and enacted separately.

Annex:

The Concrete Scope of Industries Applicable to the Extension of VAT Credit

The equipment-manufacturing industry: including the industries of general-purpose equipment manufacturing, special-purpose equipment
manufacturing, electric machinery and apparatus manufacturing, instrument and meter and cultural office supplies manufacturing, communication
equipment manufacturing, computer and other electronic equipment manufacturing, aerospace vehicle manufacturing, railway transportation
equipment manufacturing and trafficking equipment and other transport and communication facilities manufacturing.

II.

The petrochemical industry: including the industries of petrol-processing, coking and nuclear fuel processing, chemical materials
and chemical product manufacturing, chemical fiber manufacturing, pharmaceutical manufacturing, rubber product manufacturing and
plastic product manufacturing. The coke-processing industry is not included.

III.

The metallurgical industry: including the industries of the smelting and calendering of ferrous metal, the smelting and calendering
of nonferrous metal. The electrolytic aluminum manufacturing enterprises and the steel manufacturing enterprises having an annual
output of less than 2 million tons of plain steel, or less than 500 thousand tons of special steel, or less than 100 thousand tons
of ferroalloy are included.

IV.

The ship-building industry: including the industry of ship and floating equipment manufacturing.

The automobile-manufacturing industry: including the industry of automobile manufacturing.

VI.

The agro-product processing industry: including the industries of agro-product and non-staple foodstuff processing, foodstuff manufacturing,
beverage manufacturing, textile manufacturing, costume, shoes and caps manufacturing, leather, fur and feather (velvet) and their
products manufacturing, lump processing and timber-, bamboo-, vine, palm and grass products manufacturing, furniture manufacturing,
paper-making and paper product manufacturing, handicraft articles manufacturing, etc.

For the detail description of the aforesaid industries, please refer to the National Economic Industrial Classification (GB/T4754D2002)
under the National Standards of the People’s Republic of China.

The Ministry of Finance, The State Administration of Taxation
2004-09-14

INTERIM PROVISIONS ON ADMINISTERING INSURANCE STATISTICS

Decree of the Chairman of the China Insurance Regulatory Commission

No.11

The Interim Provisions on Administering Insurance Statistics have been deliberated and adopted at the executive meeting of the chairpersons
of the China Insurance Regulatory Commission on September 27, 2004. They are hereby promulgated, and shall go into effect as of November
1, 2004.
Chairman Wu Dingfu

September 29, 2004

Interim Provisions on Administering Insurance Statistics
Chapter I General Provisions

Article 1

In order to strengthen administration on insurance statistics and make sure the authenticity, completeness, accuracy and timeliness
of insurance statistical information, these Provisions are constituted under the Statistics Law of the People’s Republic of China,
the Insurance Law of the People’s Republic of China, the Detailed Rules for the Implementation of the Statistics Law of the People’s
Republic of China and other related laws, administrative regulations.

Article 2

The term “insurance statistics” mentioned in these Provisions means the activities as follows:

The China Insurance Regulatory Commission (hereinafter referred to as the CIRC) and its dispatched institutions shall investigate,
collect, sort-out, analyze the materials reflecting the business conditions of insurance organizations, provide statistical information
and statistics consulting opinions, and supervise and administer insurance statistics; and

The insurance organizations shall investigate, collect, sort-out, and analyze the materials reflecting the business conditions of
their own organizations, provide statistical information and statistics consulting opinions, and administer insurance statistical
work of their own organizations.

Article 3

The term “statistical information” mentioned in these Provisions means the related reports, statements, documents and materials reflecting
the business conditions of an insurance organization, reported to the CIRC and its dispatched institutions by the insurance organization
under law, consisting of statistical data reflecting the finance and business status, analysis related to business conditions, and
other statistical materials as prescribed by the CIRC.

Article 4

The basic task of the CIRC and its dispatched institutions in statistical work shall be: to gather, audit, collect, analyze and publicize
statistical information of insurance organizations, to carry out prediction on statistics, and provide reference and basis for the
decision-making on carrying out insurance supervision and enhancing the healthy development of the insurance industry.

The basic tasks of an insurance organization in statistical work shall be: to complete various insurance statistical work, carry out
statistical analysis and prediction, and report related insurance statistical information in a truthful, complete, accurate and timely
way.

Article 5

The insurance statistical work shall comply with the principle of objectiveness, science, unification and timeliness.

Article 6

The administrative structure under unified leadership with each level assuming taking charge of its own work shall be carried out
for insurance statistical work.

The CIRC shall take charge of supervising and managing the national insurance statistical work, managing the statistical information
of national insurance industry; upon the authorization of the CIRC, the dispatched institutions of the CIRC shall take charge of
supervising and administering the related insurance statistical work within their own jurisdictions, and administer the statistical
information of the insurance industry within their jurisdictions.

The insurance statistical work of its own organization shall be taken charge of by an insurance organization.

Article 7

All statistics organizations or statisticians shall have the duty to keep confidential on the state secrets it/he knows of in the
insurance statistical work and the business secrets of the objects of statistics investigation.

Article 8

The “insurance organizations” as mentioned in these Provisions means the commercial insurance companies and their branches set up
upon the approval of the CIRC and its dispatched institutions and registered under law.

Chapter II Statistics Organizations and Statisticians

Article 9

The CIRC shall carry out the functions of statistical work as follows:

To draft out insurance statistics bylaws and statistical standards, to set up and perfect insurance statistics index system; and

To take charge of the design, development, maintenance, management and upgrading of the statistical information system of the CIRC.

Article 10

The CIRC and its dispatched institutions shall carry out the functions of statistical work as follows:

To organize, coordinate and administer the statistical work of insurance organizations, and to constitute and carry out plans for
statistical work of insurance organizations;

To gather, audit, collect and analyze insurance statistical information, compile statistics analysis report, and publicize the related
insurance statistical information;

To administer insurance statistical information, set up and maintain statistical information database of insurance industry;

To organize and carry out statistical survey and statistical supervision over and inspection on insurance industry; and

To organize vocational training on insurance statisticians.

Article 11

An insurance organization shall set up or designate a functional department to take charge of statistical work, set up a statistics
post, and equip with related statisticians.

Article 12

An insurance organization shall carry out the functions of statistical work as follows under law:

To manage the insurance statistical work of its own organization;

To constitute the insurance statistics bylaws of its own organization;

To gather, collect, compile, and administer the insurance statistical information of its own organization, and report statistical
information under law to the CIRC and its dispatched institutions as well as other related organizations;

To complete the statistical survey tasks deployed by the CIRC and its dispatched institutions, and carry out statistical surveys,
analyses as well as predictions inside the insurance organization;

To enforce construction on statistical information automatic system, and to set up and perfect statistical information management
system;

To organize the implementation of statistics laws and regulations and statistics quality inspection; and

To organize vocational training on insurance statisticians.

Article 13

The staffing of statisticians shall meet the requirements as follows:

The statisticians shall stick to the principle of seeking truth from facts, scrupulously comply with professional ethics, and be qualified
with the professional knowledge needed to complete statistical work;

The quantity of the statisticians shall be proper for the statistical work; and

The statisticians shall be relatively stable.

Chapter III Collection and Report of Statistical information

Article 14

The insurance statistical information may take the form of questionnaire and may be gathered and reported through network system,
fax, and other ways.

Article 15

The insurance statistics year shall be the year of the Gregorian calendar, that is, starting from zero’s clock of January 1 of each
year till the 24 o’clock of December 31 of the current year.

Article 16

The frequency for an insurance organization to report statistical information to the CIRC and its dispatched institutions shall be:
monthly special report, monthly report, quarterly report, semi-annual report, annual report and irregular report.

The frequency for reporting the insurance statistical information may be changed by the CIRC according to the need of supervision.

Article 17

The time for reporting insurance statistical information shall be: a monthly special report shall be made within the first two workdays
of the next month; a monthly report shall be made within the first 10 days of the next month; a quarterly report, semi-annual report
or annual report shall be made within the first 12 days of the next quarter, the second half of the year and the next year. An irregular
report shall be handed in under the provisions of the CIRC.

The time for reporting the aforesaid monthly report, quarterly report, semi-annual report and annual report may be postponed for 3
days if the report date meets May 1st, October 1st, or the holidays in Spring Festival.

The time for reporting the statistical information may be changed by the CIRC according to the need of supervision.

Chapter IV Statistical Survey and Statistical Analysis

Article 18

The CIRC and its dispatched institutions may make statistical surveys on any insurance organization according to needs. The main
contents of a statistical survey shall consist of the business operation status of an insurance organization, financial status and
the staffing of personnel of an organization.

Article 19

Insurance market and the conditions for macro-economic development shall be periodically analyzed and researched, and such conditions
as its influence on the development of insurance industry shall be investigated and researched by the CIRC and its dispatched institutions.

The insurance business conditions of its own organization shall be analyzed by an insurance organization periodically.

Chapter V Publicity of Statistical information

Article 20

Statistical information on insurance industry nationwide shall be periodically publicized by the CIRC through the website of the
CIRC.

Statistical information on insurance industry within their own jurisdictions shall be publicized periodically by the dispatched institutions
of the CIRC under the related provisions of the CIRC.

Article 21

The statistical information on insurance industry publicized by the dispatched institutions of the CIRC shall exclude the contents
as follows:

Insurance statistical information not publicized outside their own jurisdictions; or

The conclusion concerning the comparison with and analysis on the preceding insurance statistical information.

Article 22

The related statistical information shall be publicized by an insurance organization under law.

The statistical information publicized by any insurance organization shall not be harmful to the lawful rights and interests of any
other entity or individual.

Article 23

The insurance statistical information on state secrets shall not be opened by any entity or individual without permission or approval.

The publicity and management of insurance statistical information involving state secrets shall be carried out under the related laws,
administrative regulations and other provisions on keeping secrets.

Chapter VI Statistical Supervision and Management

Article 24

The statistical information shall be reported by an insurance organization in a truthful, complete and accurate way under the provisions
of the CIRC and its dispatched institutions.

Article 25

No insurance organization may delay, omit, hide, falsify, refuse to report, forge or juggle any statistical information, and the
statistical information reported shall not be misleading.

Article 26

An insurance organization shall take measures to make sure the consistency of statistical information.

Article 27

The CIRC and its dispatched institutions shall make inquiry to any data if discovering any question when auditing statistical information.

Article 28

If there is any mistake in the statistical information reported by any insurance organization, the CIRC or its dispatched institutions
shall have the right to order the insurance organization to make correction on it and make written statements.

Article 29

No person in charge of any insurance organization may revise violating regulations any statistical information provided by any statistics
organization or statistician under the related provisions, or order by force or incite any statistics organization or statistician
to juggle or compile false statistical information; if he discovers any mistake in the computation of any statistical information
or sources of data, he shall point it out, and the statistics organization shall verify and make correction on it under the related
provisions.

Article 30

A person in charge of the organization shall be designated respectively by the organization with legal person status of any insurance
organization and its branches as the person in charge for insurance statistics.

An internal functional department shall be designated respectively by the organization with legal person status of any insurance organization
and its branches as the statistics contact department, whose major person-in-charge shall be the contact person for insurance statistics.

The specific scope of the branches in the preceding two paragraphs shall be prescribed by the dispatched institutions of the CIRC
according to the reality of their own jurisdictions.

Article 31

An insurance organization shall give a report to the CIRC or its dispatched institutions within 10 workdays after designating or
altering the person in charge for insurance statistics and contact person for insurance statistics.

Article 32

The legal representative or the main person in charge of the branches shall audit and confirm the statistical information submitted
by an insurance organization.

Article 33

The CIRC and its dispatched institutions shall set up system of circulating a notice of report on submission of insurance statistical
information to make examination on the conditions concerning the time for the late report of statistical information or revision
of the statistical information reported by any insurance organization and the quality of statistical information data, and publicize
the examination result periodically.

Article 34

The CIRC and its dispatched institutions shall taking charge of making statistical supervision and inspection on insurance organizations.
The contents of statistical supervision and inspection shall mainly consist of the implementation of the statistical system of insurance
organizations, setup of statistics posts, staffing of statisticians and the quality of statistical information, etc.

Insurance organizations shall accept the statistical supervision and inspection carried out by the CIRC and its dispatched institutions.

Article 35

An insurance organization shall examine and summarize the statistical work of its own organization periodically and make correction
in time if discovered any problem.

Chapter VII Rewards and Penalties

Article 36

The CIRC shall make appraisal through comparison on the insurance statistical work of its own department, and give commendation,
record a merit, record a great merit, promotion, upgrade, or grant a honorable post_title respectively to any insurance statistician or
collective that has any of the performances as follows, and may give certain award:

Having made outstanding contributions to the reform and perfection of insurance statistical system, statistical methods and other
aspects;

Having made prominent achievements in completing insurance statistics survey tasks and making sure the accuracy and timeliness of
statistical materials;

Having made certain innovation and obtained important achievements in making insurance statistical analysis, prediction and supervision;

Having obtained obvious effects in applying and popularizing modern information technology to make insurance statistics;

Having made important contributions to improving insurance statistics education and statistical vocational training, making scientific
research of statistics, and improving scientific level of statistics, etc;

Having made outstanding performance in being true to the fact, dealing with affairs under law, and struggling against the violations
of the statistics laws and regulations and statistical systems; or

Having merit in disclosing or reporting insurance statistics illegal acts.

The aforesaid provisions shall be referred to for the appraisal by analogy by any insurance organization on insurance statistical
work of its own organization.

Article 37

The CIRC or its dispatched institutions may have a supervision talk with any insurance organization violating these Provisions and
having any of the acts as prescribed in Article 38 or 39.

Article 38

If violating these Provisions and having any of the acts as follows, any insurance organization shall be given warnings and ordered
to make correction; if it does not make correction exceeding the time limit, it shall be fined more than RMB 10,000 Yuan and less
than RMB 100,000 Yuan:

To fail to report the related statistical information in accordance with the prescribed time;

With major omissions on the statistical information; or

With misrepresentations on the statistical information.

Article 39

If violating these Provisions and having any of the acts as follows, any insurance organization shall be given warnings, ordered
to make correction, and fined more than RMB 10,000 Yuan and less than RMB 50,000 Yuan; if the situations are serious, it shall be
restricted the business scope and be ordered to stop accepting new business or revoked license for operating insurance business:

To provide false statistical information; or

To refuse or obstruct the inspection and supervision implemented under law.

Article 40

If any of the statisticians of the CIRC and its dispatched institutions has any of the acts as follows, his entity or the upper level
entity shall give him such disciplinary punishments as warnings, severe warnings, a demerit for the record, a special demerit for
the record, or degradation:

To falsely report, forge or juggle insurance statistical information; or

To publicize insurance statistical information by himself exceeding power violating the secrecy clauses of these Provisions, which
causes serious consequences.

Chapter VIII Supplementary Provisions

Article 41

The insurance statistical work of the organizations as follows shall be governed by the provisions of laws, regulations or the provisions
of the CIRC, if any; if there are no provisions on laws, administrative regulations or the CIRC, the insurance statistical work of
the organizations as follows shall be governed by these Provisions:

Insurance intermediary organizations;

Insurance group companies;

Insurance shareholding companies;

Policy-oriented insurance companies; and

Insurance assets management companies.

Article 42

The insurance statistical work of any branch of any foreign insurance company shall be governed by the provisions of these Provisions
on the work of insurance statistics of the organization of the insurance company with legal person status.

Article 43

Under these Provisions, detailed implementation rules may be constituted by the dispatched institutions of the CIRC.

Article 44

The CIRC has the power to make interpretation on these Provisions.

Article 45

These Provisions shall go into effect as of November 1, 2004. The Interim Measures for the Administration of Insurance Regulatory
Statements promulgated on February 23rd, 1999 by the CIRC shall be abolished concurrently.

Chairman of the China Insurance Regulatory Commission
2004-09-29

CIRCULAR OF THE STATE ADMINISTRATION OF RADIO, FILM AND TELEVISION ON STRENGTHENING THE ADMINISTRATION OF BROADCASTING TRANSLATED OVERSEAS RADIO AND TELEVISION PROGRAMS

State Administration of Radio, Film and Television

Circular of the State Administration of Radio, Film and Television on Strengthening the Administration of Broadcasting Translated
Overseas Radio and Television Programs

October 13, 2004

The radio, film and television bureaus (departments) of various provinces, autonomous regions and municipalities directly under the
Central Government, the Radio, Film and Television Bureau of Xinjiang Production and Construction Group, China National Radio, China
Radio International, China Central Television and China Education Television:

Recently, some radio and television broadcasting organizations have broadcasted some overseas radio and television programs that are
translated into regional dialects, which violated the important task and mission of popularizing Mandarin in radio and television
industry. With a view to further strengthening the administration of broadcasting translated overseas radio, film or television programs
and according to the spirit of “A radio station or a television station shall use standard spoken and written Chinese language, and
popularize the Mandarin that is commonly used throughout the whole nation” as set forth in the Regulations on the Administration
of Radio and Television, the related matters are hereby notified as follows:

Administrative departments and broadcasting organizations of radio and television at different levels must attach vital importance
to the administration of broadcasting translated radio and television programs, bear in mind the important task and mission of popularizing
Mandarin in the said industry, implant the consciousnesses on politics, overall situation and responsibility, grasp the correct guidance
steadfastly and make earnest efforts to do well in broadcasting translated overseas radio, film and television programs.

No broadcasting organizations of radio and television at various levels shall be allowed to broadcast overseas radio and television
programs that are translated into regional dialects. Overseas radio and television programs translated into regional dialects must
have their broadcasting ceased for proper handling.

Radio, film and television bureaus (departments) of various provinces and districts (municipalities) shall earnestly exercise their
functions of control, promptly carry out a comprehensive inspection on the overseas radio and television programs that are translated
into regional dialects and broadcasted by their subordinated broadcasting organizations and put things in order thoroughly thereafter,
conduct strict control according to the aforesaid spirit, earnestly perform the important task and mission of popularizing Mandarin
in radio and television industry and create an excellent language environment for the healthy growth of the overwhelming majority
of minors.

State Administration of Radio, Film and Television
2004-10-13

ANNOUNCEMENT OF MINISTRY OF COMMERCE, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ENVIRONMENTAL PROTECTION ADMINISTRATION

the Ministry of Commerce, the General Administration of Customs, the State Environmental Protection Administration

Announcement of Ministry of Commerce, General Administration of Customs and State Environmental Protection Administration

[2004] No. 55

In accordance with the Foreign Trade Law of the People’s Republic of China, the Custom Law of the People’s Republic of China, the
Law of Air Pollution Prevention and Control of the People’s Republic of China as well as other requirements related to the state
industrial policy, the prohibited commodities catalogue of processing trade are now adjusted and promulgated (see Appendix1). At
the same time some of the documents related to prohibited commodities of processing trade promulgated before shall be abolished (see
Appendix2).

This Announcement shall enter into force as of November 1, 2004. For those processing trade business which has been examined and approved
by commercial department (foreign trade and economy cooperation department), been put on record with the Customs and is related to
this catalogue’s adjustment and updating, it is permitted to complete the execution during the period of validity. However, the processing
trade handbook shall not be prolonged over the expiring date. Those commodities shall not be sold within the territory.

Henceforth the catalogue and the tax number of the prohibited commodities of processing trade shall be adjusted and updated annually
in line with the development of the national economy as well as the requirement of the industrial policy. If any department concerned
encounters any problem or has any suggestion during the execution, please put forward in time.

It is hereby notified.

Appendix: as is presented

Ministry of Commerce

General Administration of Customs

State Environmental Protection Administration

October 27, 2004 Appendix 1:Prohibited Commodities of Processing Trade

Commodity prohibited from import of export by the state

Announcement No.19, 2001 by the Ministry of Foreign Trade and Economic Cooperation of People’s Republic of China (the first batch
of commodities prohibited from import and the first batch of commodities prohibited from export prohibited from export);

Announcement No.37, 2001 by the Ministry of Foreign Trade and Economic Cooperation , The Customs General Administration and the State
Administration for Quality Supervision , Inspection and Quarantine of People’s Republic of China (the second batch of commodities
prohibited from import );

Announcement No.36, 2001 by the Ministry of Foreign Trade and Economic Cooperation , the General Administration of Customs, and the
State Administration for Environment Protection of People’s Republic of China(the third batch of commodities prohibited from import);

Announcement No.25, 2002 by the Ministry of Foreign Trade and Economic Cooperation , the General Administration of Customs, and the
State Administration for Environment Protection of People’s Republic of China (the forth and fifth batch of commodities prohibited
from import, excluding sugar cane, molasses (17031000) and other molasses (17039000) having been adjusted to be restricted from import
in the forth batch);

Announcement No. 40, 2004 by the Ministry of Commerce, the General Administration of Customs, and the Ministry of Forestry of People’s
Republic of China (the second batch of commodities prohibited from export);

import materials which fall within commodities prohibited from import into China (including old clothes, disused publications with
obscene contents and industrial waste with injurant or radioactive substances etc. ).

II.

Commodity of processing trade prohibited from import or export

seeds, seedling, breeder, chemical fertilizer, feedstuff, additive and antibiotic etc. imported for planting or raising export products

frozen tip of chicken wing, chicken claws, chicken liver and other chicken sweetbread (import commodity code: 02071429)

waste machinery and electronic products and scrap materials(see the list below) htm/e03716.htmSerial No

Serial No.	Import Commodity Codes	Commodity Description	Note
1	26190000	Slag, scruff, oxygenized tegument and other boiled waste material	in making iron and steel (excluding granulated slag )
2	72044900.10	iron and steel casting die of abandoned cars
2	72044900.20	waste hardware and electric appliance based on recycling iron and steel
3	74012000	cement copper
4	74040000.10	waste electric machines based on reclaiming copper etc.	including waste electrical machines, electrical wire, cable and hardware and electric appliance
5	76020000.10	waste electrical wire based on reclaiming aluminum	including waste electrical wire, cable and hardware and electric appliance
6	89080000	watercraft for dismounting and other floating construction
7	26209990.10	calx and residue with over 10% of vanadium pentoxide

4. Used electromechanical products (see the following table) (excluding the expansion of the maintenance and reopening in export processing
zone and tax-protected zone)

Serial No.

Import Commodity Codes

Commodity Description

Notes

84151010-84150909

air condition

841780202

radioactive waste incinerator

84181010-84189999

electric or non-electric refrigerator and other refrigeration equipments

84711000-84715090

computer-like devices

84716011

display

84716012

84716019

84716031-84716039

MEASURES FOR THE ADMINISTRATION OF AUTOMATIC IMPORT LICENSE OF GOODS

the Ministry of Commerce, the General Administration of Customs

Order of the Ministry of Commerce and the General Administration of Customs

No. 26

The Measures for the Administration of Automatic Import License of Goods, which were adopted at the 17th executive meeting of the
Ministry of Commerce on December 9, 2004, are hereby promulgated and shall go into effect as of January 1, 2005.

the Minister of the Ministry of Commerce Bo Xilai

the Director of the General Administration of Customs Mu Xinsheng

December 10, 2004

Measures for the Administration of Automatic Import License of Goods

Article 1

With a view to effectively supervising the import of some goods and regulating the administration of automatic import license of goods,
the present Measures are formulated according to the relevant provisions of the Foreign Trade Law of the People’s Republic of China
and the Ordinance of the People’s Republic of China on the Administration of Import and Export of Goods.

Article 2

The present Measures shall apply to the import of goods as stipulated in the Catalogue of Goods Subject to the Automatic Import License
Administration into the territory of the People’s Republic of China by the foreign trade operators that undertake the import of goods
and other entities.

Article 3

The Ministry of Commerce of the People’s Republic of China (hereinafter referred to as the Ministry of Commerce) shall, on the basis
of the needs on supervising the import of goods, administer the automatic import license to the import of some goods and promulgate
the catalogue at least 21 days before the execution. The present Catalogue of Goods Subject to the Automatic Import License Administration
is attached behind (see Attachment I).

Article 4

The catalogue of goods subject to the automatic import license administration, including the names and customs commodity codes of
specific goods, shall be determined and adjusted by the Ministry of Commerce together with the General Administration of Customs
and other relevant departments. This catalogue shall be promulgated by the Ministry of Commerce in the form of public announcement.

Article 5

The administration on automatic import license and the issuance of Automatic Import Licenses shall be undertaken by the Quota License
Affairs Offices, the local special commissioner’s offices under the Ministry of Commerce, the competent departments of commerce (foreign
trade and economic cooperation) of all provinces, autonomous regions, municipalities directly under the Central Government and cities
specifically designated in the state plan as well as the departmental and local organs of the import and export of mechanical and
electrical products (hereinafter referred to as the license issuing organs) upon authorization by the Ministry of Commerce. The Name
List of Graded License Issuing Organs of Automatic Import Licenses is attached behind (see Attachment II).

Article 6

The Automatic Import Licenses (see Attachment III for the sample form) and the special seals for the automatic import licenses (see
Attachment IV for the sample seal) shall be uniformly supervised and issued to the license issuing organs by the Ministry of Commerce.
And every license issuing organ shall appoint a special person to keep the licenses and the seals and use them for special purposes.

Article 7

A consignee (including the importer and the import user) shall, when importing goods subject to the automatic import license administration,
submit an application for automatic import license to the local or corresponding license issuing organ and obtain an Automatic Import
License before it makes customs declaration.

A consignee, who applies for importing goods subject to the bid-invitation procurement, shall invite public bidding according to law.

The customs shall go through the inspection and release formalities upon the strength of Automatic Import Licenses affixed with the
special seals for automatic import licensing. The bank shall go through the formalities of selling and paying foreign exchanges
upon the strength of Automatic Import Licenses.

Article 8

When applying for an automatic import license, a consignee shall submit the following materials:

(1)

a qualification certificate for the consignee to engage in the import and export of goods, archival filing and registration documents
or the approval certificate in the case of a foreign-invested enterprise (the said certificates and documents shall be submitted
only by an applicant for its first application during a Gregorian calendar year);

(2)

an application form for the automatic import license (see Attachment V for the sample form);

(3)

a contract on the import of goods;

(4)

an (original) agreement on the import by an agency if the import is carried out by an agency;

(5)

materials proving that the uses of imported goods or the final users conform to the state provisions if there are special provisions
thereon;

(6)

materials as listed in the Catalogue to be submitted for various goods; and

(7)

other necessary materials to be submitted as prescribed by the Ministry of Commerce.

A consignee shall be responsible for the authenticity of the submitted materials and ensure that its relevant operations accord with
the state laws.

Article 9

The consignee may file an application for the Automatic Import License directly to the license issuing organ in written form or via
the internet.

In the case of an application in written form, the consignee can obtain an Application Form for Automatic Import License (it can be
photocopied) and other relevant materials from the license issuing organ or download them through related websites, faithfully fill
in and submit them to the license issuing organ by way of sending, posting or any other proper means and together with other materials
as provided for in this Measures.

In the case of an application via the internet, the consignee shall firstly apply to the license issuing organ for an electronic key
for identifying the enterprise identification. For the said application, the consignee shall log in a relevant website, enter into
a relevant application system and faithfully fill in an Application Form for Automatic Import License and other materials online
according to the requirements, and submit the relevant materials as provided for in this Measures to the license issuing organ.

Article 10

For any application for license with correct contents and a complete form, the license issuing organ shall, within 10 working days
after the receipt of such an application, issue an Automatic Import License.

Article 11

Any consignee, who conforms to the requirements in laws and regulations of the state on engaging in the import of goods subject to
the automatic import license, may apply for and acquire an Automatic Import License.

Article 12

Whoever imports goods subject to the automatic import licensing in the following manners does not need to obtain an Automatic Import
License:

(1)

the import of goods under the processing trade for re-export (with the exception of the crude oil and finished oil);

(2)

the import of goods within the investment amount by a foreign-invested enterprise for the investment or for its self-use;

(3)

the import of sample goods for advertisement and products for experiment, with each batch being not more than 5,000 yuan;

(4)

the temporary import of goods under the customs supervision; and

(5)

other manners stipulated in any state law or regulation, for which the Automatic Import License is not required.

Article 13

The present Measures shall not apply to the goods subject to the automatic import license administration that enter such areas under
special customs supervision as the bonded zones or export processing zones of the People’s Republic of China, as well as the bonded
storehouses and bonded logistics centers. In the case of any import of goods subject to the automatic import license administration
from such areas under special customs supervision as the bonded zones and export processing zones, as well as the bonded storehouses
and bonded logistics centers, the Automatic Import Licenses shall still be obtained besides the circumstances as provided for in
Article 10 of the present Measures.

Article 14

Where the goods subject to the automatic import license administration are imported for processing trade, they shall be re-exported
according to the relevant provisions. If the said goods cannot be re-exported and are to be sold instead inside the country due to
special circumstances, it shall apply for an Automatic Import License according to the present examination and approval procedures
on processing trade for the domestic market. The detailed rules for applying for and obtaining licenses of all goods shall be found
in the Catalogue of Goods Subject to the Automatic Import License Administration.

Article 15

Where the State adopts temporary prohibitive measures on import or temporary restrictive measures on the quantity of import for those
goods subject to the automatic import license administration, the issuance of such automatic import licenses for those goods shall
be ceased as of the date when the temporary measures come into force.

Article 16

Where a consignee does not use the obtained Automatic Import License, it shall return it to the original license issuing organ within
the period of validity and give the reasons. The license issuing organ shall revoke the Automatic Import Licenses returned by the
consignee.

If an Automatic Import License has been lost, the consignee shall immediately report the loss in written form to the original license
issuing organ and the customs at the import port as indicated in the face of the automatic import license. The license issuing organ
shall re-issue an license after verifying that there is no bad consequence upon receipt of the report for loss.

Any Automatic Import License that fails to be obtained within one month after the issuing day may be withdrawn and removed by the
license issuing organ.

Article 17

The customs may inspect and release the bulk cargo with the amount of overload or short load being within 5 percent of the total amount
of goods without a license. For such four kinds of large bulk cargoes as the crude oil, processed oil, chemical fertilizers and steel
products, they may be inspected and released without a license if the amount of overload or short load is within 3 percent of the
total amount of goods.

Article 18

The Ministry of Commerce shall in general exercise administration of “one license for one batch” for goods under the Automatic Import
License and may carry out the administration of “one license not for one batch” for some goods.

The “one license for one batch” means that the same Automatic Import License shall not be used in accumulative customs declaration
in batches. The consignee may apply for obtaining several Automatic Import Licenses for items under the same contract of import.

The “one license not for one batch” means that the same Automatic Import License can be used in accumulative customs declaration by
different batches within the valid period, but not more than six times. And the customs shall keep the photocopy each time after
it indorses in the “endorsement column of customs inspection and release” of the original Automatic Import License, and preserve
the original for the last time.

For the large bulk cargo subject to the automatic import license administration and the “one license not for one batch” administration,
the customs shall deduct an amount within the quota of the automatic import license pursuant to the actually imported amount; for
the import of last batch, the overload shall be calculated according to the actual remaining amount of the said automatic import
license and within the permissible upper limit of overload.

Article 19

The availability of an Automatic Import License shall be within a Gregorian calendar year and the period of validity shall be six
months.

Article 20

Where an Automatic Import License needs to be extended concerning its valid period or to be modified, it shall be re-handled in the
original license issuing organ. The previous license shall be simultaneously cancelled and its license number shall be indicated
in the remarks column of the new license.

Where an Automatic Import License carrying out the “one license not for one batch” administration needs to be extended concerning
its valid period or to be modified, the new license shall be issued on the basis of the residual amount after the declared amount
of the previous license is deducted.

Article 21

Anyone, who illegally imports the goods subject to the automatic import license administration without obtaining an Automatic Import
License, shall be treated and published by the customs according to relevant provisions of laws or administrative regulations; if
a crime is constituted, he shall be subject to criminal liabilities.

Article 22

Anyone, who forges, alters, buys or sells the Automatic Import License or obtains the Automatic Import License by deception or other
unfair means, shall be published according to the relevant provisions of laws or administrative regulations; if a crime is constituted,
he shall be subject to criminal liabilities.

Article 23

The detailed rules for implementing the administration on issuing automatic import licenses shall be separately enacted by the Ministry
of Commerce according to the present Measures.

Article 24

The power to interpret the present Measures shall remain with the Ministry of Commerce and the General Administration of Customs.

Article 25

The present Measures shall go into effect e as of January 1, 2005. In case any previous provision on the administration is inconsistent
with the present Measures, the latter shall prevail.

Attachment I:

the Catalogue of Goods Subject to the Automatic Import License Administration (omitted)

(Attachments II, III, IV and V are omitted)

the Ministry of Commerce, the General Administration of Customs
2004-11-10

INTERIM MEASURES FOR THE CONTROL OF PRODUCT OIL MARKET

the Ministry of Commerce

Order of the Ministry of Commerce of the People’s Republic of China

No. 23

Adopted at the 14th Executive Meeting of the Ministry of Commerce on November 15, 2004, the Interim Measures for the Control of Processed
Oil Market are hereby promulgated and shall go into effect as of January 1, 2005.

Minister of Commerce Bo Xilai

December 2, 2004

Interim Measures for the Control of Product Oil Market

Chapter I General Provisions

Article 1

With a view to strengthening the supervision and control of the processed oil market, standardizing the processed oil business activities
and maintaining the order of the processed oil market, these Measures are formulated in accordance with the Decision of the State
Council on Applying Administrative Licensing to Matters that Need to Remain Subject to Administrative Examination and Approval (No.
412 of the State Council) and other relevant laws and regulations.

Article 2

The enterprises engaging in the wholesale, storage and retail of processed oil within the territory of the People’s Republic of China
must observe these Measures and other relevant laws and regulations.

Article 3

The Ministry of Commerce shall be in charge of the supervision and control of the processed oil market throughout the country pursuant
to law.

The competent administrative departments of commerce of the governments of all provinces, autonomous regions and municipalities directly
under the Central Government and all cities under separate State planning (hereinafter referred to as the competent administrative
department of commerce of the people’s government at the provincial level) shall be in charge of formulating the development planning
for filling stations and storage sector, and of organizing and coordinating the supervision and administration of processed oil business
activities in their respective administrative regions.

Article 4

Product oil as mentioned in the present Measures means gasoline, kerosene and diesel oil.

Chapter II Applications for Processed Oil Business Licenses and Acceptance of Applications

Article 5

An enterprise that wishes to engage in the wholesale of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the provincial level at the enterprise’s locality. The latter shall, after making
examination, submit the application documents and its preliminary comments thereon to the Ministry of Commerce. The Ministry of Commerce
shall make a decision about whether or not to grant a business license for the wholesale of product.

Article 6

An enterprise that wishes to engage in the storage or retail of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the city (city divided into districts, the same below) level at the enterprise’s
locality. The latter shall, after making examinations, submit the application documents and its preliminary comments thereon to the
administrative department of commerce of the people’s government at the provincial level. The competent administrative department
of commerce of the people’s government at the provincial level shall make a decision about whether or not to grant a business license
for the storage or retail of processed oil.

Article 7

An enterprise applying for a business license for the wholesale of processed oil must fulfill the following requirements:

(1)

having a stable supply of processed oil;

(2)

having a wholly-owned or controlling-share-held processed oil depot with a capacity of not less than 4,000 cubic meters, the construction
of which must be in conformity to the Code for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

its oil depot and other facilities conforming to the relevant provisions of the state concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with the knowledge of inspection, metrology, storage and fire safety of processed oil;

(6)

meeting the requirements of the development plan for processed oil wholesale networks; and

(7)

having sound management systems.

Article 8

An enterprise applying for a business license for the storage of processed oil must fulfill the following requirements:

(1)

its oil storage facilities conforming to the planning for the layout of tank farm;

(2)

having an oil depot with a capacity of not less than 4,000 cubic meters, the construction of which must be in conformity to the Code
for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

the design and construction of its oil depots conforming to the relevant provisions concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

having sound management systems.

Article 9

An enterprise applying for a business license for the retail of processed oil must meet the following requirements:

(1)

having a stable supply of processed oil and having reached an oil supply agreement with the enterprises with a business license for
the wholesale of processed oil;

(2)

complying with the development plan for local the filling station industry;

(3)

the design and construction of its filling stations conforming to the relevant national standards;

(4)

the construction of its filling stations conforming to the relevant provisions of the state concerning agrarian administration, fire
safety and environmental protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

its aquatic filling stations (vessels) used in the supply of processed oil for vessels conforming to the relevant provisions concerning
ports, water transportation safety and prevention and control of water pollution, in addition to the above-mentioned provisions.

As for the filling outlets for the needs of rural areas and limited to the sale of diesel oil, the competent administrative departments
of commerce of the people’s governments at the provincial level shall, in the light of the local conditions, formulate their respective
provisions and administrative measures.

Article 10

Each competent administrative department of commerce shall, in its working place, make public the requirements, procedures, time limit,
documents to be submitted and a model application form for the application for processed oil business license.

Article 11

If the competent administrative department of commerce receiving the application holds that the application documents are incomplete
or they are not in conformity to the requirements, it shall, immediately or within five working days after receiving the application,
notify the applicant of the documents to be added or corrections to be made. In case no such notification has been made within the
prescribe time limit, the application shall be treated as accepted as of the receipt of the application documents.

Article 12

If the applicant has submitted complete and proper application documents or has added the application documents or made corrections
as required, the competent administrative department of commerce shall accept an application for processed oil business license.

The competent administrative department of commerce shall issue a dated certificate with the special stamp of the department affixed
thereon, to certify its acceptance of the application for a processed oil business license.

In the case of refusal to accept an application for a processed oil business license, the competent administrative department of commerce
shall issue a dated certificate with the special stamp of the department affixed thereon, explaining the reasons for the refusal
and notifying the applicant of his right to apply for an administrative reconsideration or take an administrative action.

Article 13

The competent administrative department of commerce accepting an application shall examine the submitted application documents and
put forward comments thereon and, in the case of the application subject to the examination of an competent administrative department
of commerce at a higher level, submit the application documents and its preliminary comments thereon to the competent administrative
department of commerce at a higher level.

Chapter III Procedures and Time Limits for the Examination of Applications for Processed Oil Business Licenses

Article 14

The competent administrative department of commerce of the people’s government at the provincial level shall, after receiving an application
for a license for the wholesale of processed oil, appoint at least two persons to complete the examination within 20 working days
and to submit the application documents and its preliminary comments thereon to the Ministry of Commerce.

The Ministry of Commerce shall, within 20 working days, complete the examination from receipt of the materials submitted by the competent
administrative department of commerce of the people’s government at the provincial level. An applicant fulfilling the requirements
as provided for in Article 7 hereof shall be given a license for the wholesale of processed oil and a Certificate of Approval for
the Wholesale of Processed Oil. An applicant failing to fulfill the relevant requirements shall be given a written notice of the
decision of disapproval with reasons stated.

Article 15

After receipt of an application for a license for the storage of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the competent administrative department of commerce of the people’s
government at the city level. An applicant fulfilling the requirements as provided for in Article 8 hereof shall be given a license
for the storage of processed oil and a Certificate of Approval for the Storage of Processed Oil; an applicant failing to fulfill
the relevant requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can
be made within 20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the
department, and the applicant shall be notified of the reasons for such extension.

Article 16

After receiving an application for a license for the retail of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the administrative department of commerce of the people’s government
at the city level. An applicant fulfilling the requirements as provided for in Article 9 hereof shall be given a license for the
retail of processed oil and a Certificate of Approval for the Retail of Processed Oil; an applicant failing to fulfill the relevant
requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can be made within
20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the department,
and the applicant shall be notified of the reasons for such extension.

Article 17

If the competent administrative department of commerce considers it necessary to hold a hearing on any application for a processed
oil business license, it shall make a public announcement and hold such a hearing.

Article 18

An enterprise engaging in processed oil business that wishes to establish a branch shall go through the application formalities for
such establishment in accordance with the present Measures.

An enterprise engaging in processed oil business that is to suspend or terminate its business shall go through the formalities of
suspension or cancellation with the department issuing the license.

Chapter IV Issue of and Changes in Certificates of Approval for Processed Oil Business

Article 19

The certificates of approval for processed oil business shall be uniformly made and printed by the Ministry of Commerce. The Certificates
of Approval for the Wholesale of Processed Oil shall be issued by the Ministry of Commerce; the Certificates of Approval for the
Storage of Processed Oil and the Certificates of Approval for the Retail of Processed Oil shall be issued by the competent administrative
departments of commerce of the people’s governments at the provincial level.

Article 20

Where an enterprise engaging in the wholesale of processed oil wishes to change any particular of its Certificate of Approval for
the Wholesale of Processed Oil, upon the strength of the enterprise’s presenting of the relevant certifying documents and the original
certificate of approval, an application shall be submitted to the Ministry of Commerce through the competent administrative department
of commerce of the people’s government at the provincial level . In the case of change of the corporate name, a certificate issued
by the competent administrative department for industry and commerce certifying such change shall be submitted; in the case of change
of the legal representative of the corporation, the corresponding certificates shall be submitted. Those still qualified for the
wholesale of processed oil shall have a new Certificate of Approval for the Wholesale of Processed Oil issued by the Ministry of
Commerce.

Article 21

Where an enterprise engaging in the storage or retail of processed oil wishes to change any particular concerned, an application,
together with the relevant certifying documents on the change, shall be submitted to the competent administrative department of commerce
of the people’s government at the provincial level. In the case of change of the corporate name, a certificate certifying such change
issued by the administrative department for industry and commerce shall be submitted; in the case of change of the legal representative
of the corporation, the corresponding certificates shall be submitted. The competent administrative department of commerce of the
people’s government at the provincial level shall conduct examination and issue a new Certificate of Approval for the Storage of
Processed Oil to the enterprise that is still qualified for the storage of processed oil, or a new Certificate of Approval for the
Retail of Processed Oil to the enterprise that is still qualified for the retail of processed oil.

Article 22

The changes in the Certificate of Approval for the Wholesale of Processed Oil, the Certificate of Approval for the Storage of Processed
Oil or the Certificate of Approval for the Retail of Processed Oil of an enterprise due to the change of the competent authority
of the enterprise shall apply other provisions that shall be separately formulated.

Chapter V Supervision and Control

Article 23

The administrative departments of commerce at a higher level shall conduct supervision and inspection on the administration by the
administrative departments of commerce at a lower level on the processed oil market control and promptly correct irregular acts in
the work of processed oil market control.

Article 24

The administrative departments of commerce of the people’s governments at various levels shall intensify the supervision and control
on the local processed oil market and investigate into and deal with the irregular acts of enterprises engaging in processed oil
business.

Article 25

No fees shall be charged for the administrative licensing for processed oil business or follow-up supervision and control by the competent
administrative departments of commerce. The competent administrative departments of commerce shall apply to the local financial administration
for funds required for processed oil market control.

Article 26

The Ministry of Commerce and the administrative departments of commerce of the people’s governments at the provincial level shall
publish the names of enterprises that have obtained a processed oil business license and of enterprises engaging in processed oil
business that have had any change or been cancelled.

Article 27

No one may forge, sell or purchase, let, lend or otherwise transfer any certificate of approval for processed oil business.

Article 28

The processed oil for specific use by special users shall be used in accordance with the provisions of the state concerning the use
level, use purpose and the extent of supply and may not be sold to others by such special users.

Article 29

The enterprises engaging in processed oil business shall do business lawfully and may not commit any of the following acts:

(1)

doing business without certificate or license or with certificate and license not consistent with each other or beyond its authorized
scope of business;

(2)

failure of any filling station to use oiling machines or other measuring instruments or to use tax-control devices as required;

(3)

using any oiling machine that is not tested or exceeds the term of validity of test and that does not meet the requirements for explosion
prevention, or modifying any oiling machine without authorization or skimping oil by other means;

(4)

mixing with impurities or imitations, passing a fake product off as a genuine one or passing a shoddy product off as high-quality
one;

(5)

selling the processed oil whose use has been expressly prohibited by the state or whose quality is inferior;

(6)

dealing in processed oil that is smuggled or illegally refined;

(7)

driving up oil prices or dumping oil in violation of the processed oil price policy of the state; and

(8)

other activities prohibited by laws or regulations of the state.

Article 30

Each enterprise engaging in the retail of processed oil shall purchase processed oil from enterprises that is qualified for the wholesale
of processed oil.

No enterprise engaging in the retail of processed oil may sell processed oil on a commission basis for any entity unqualified for
the wholesale of processed oil.

No enterprise engaging in the wholesale of processed oil may sell processed oil to any enterprise unqualified for doing processed
oil business.

When storing processed oil for other entities, an enterprise engaging in the storage of processed oil must verify the legality of
the source of the processed oil.

Article 31

The competent administrative department of commerce that made a decision to give a processed oil business license or the competent
administrative department of commerce at a higher level may, at the request of the interested parties or by virtue of its authority,
annul the said decision, if

(1)

the decision was made by a functionary of the administrative organ by abusing his authority or neglecting his duty when the applicant
did not fulfill the statutory requirements;

(2)

the decision was made beyond the authority;

(3)

the decision was made when the applicant was not qualified or did not fulfill the statutory requirements; or

(4)

it involves any other circumstances in which a decision on administrative licensing may be annulled according to law.

Chapter VI Legal Responsibility

Article 32

Any competent administrative department of commerce or any of its functionary who commits any of the following acts in violation of
these Measures shall be ordered by the competent administrative department at a higher level to make corrections, with the directly
responsible person in charge and other directly responsible personnel being given an administrative sanction when the case is of
gross violation:

(1)

failing to accept an application that meets the statutory requirements;

(2)

failing to give an applicant the reasons for refusing to accept its application or to grant license;

(3)

granting a license to an applicant not meeting the statutory requirements or beyond its authority;

(4)

refusing to make an approval decision or failing, without reasonable ground, to make such a decision within the prescribed time limit
for an applicant meeting the statutory requirements; and

(5)

failing to perform or effectively perform its supervisory duty, which causes serious consequences.

Article 33

Any competent administrative department of commerce that charges fees without authorization during its administrative licensing for
processed oil business shall be ordered by the competent administrative department at a higher level to refund the fees illegally
charged, with the directly responsible personnel being given an administrative sanction.

Article 34

Any enterprise engaging in processed oil business that commits any of the following acts shall be given an administrative penalty
by the competent administrative department of commerce. When the circumstances are serious, its certificate of approval for processed
oil business shall be revoked:

(1)

altering, selling, letting, lending or otherwise illegally transferring its certificate of approval for processed oil business;

(2)

any special user of processed oil selling specific oil without permission;

(3)

building any filling station or oil depot without observing the requirements or procedures provided for herein;

(4)

selling processed oil by mixing with impurities or imitations, passing a fake product off as a genuine one, passing a shoddy product
off as high-quality one or passing an inferior product off as a standard one, or that expressly prohibited by the state.

(5)

selling smuggled processed oil;

(6)

any enterprise engaging in the wholesale of processed oil selling processed oil to any enterprise without a processed oil business
license;

(7)

any enterprise engaging in the retail of processed oil purchasing processed oil from any enterprise without a license for the wholesale
of processed oil;

(8)

obtaining a business license by means of fraud or bribery or other improper means;

(9)

doing business beyond its authorized scope of business;

(10)

concealing the relevant facts from, or providing false information or refusing to provide real information about its business activities
to, the supervision and inspection authorities; and

(11)

other illegal acts as provided for by laws, regulations or rules.

Article 35

If any applicant conceals the relevant facts or provides false information, the competent administrative department of commerce shall
make a decision of refusal to accept its application or grant a license, and give a warning to the applicant.

Article 36

Any citizen, corporation or other organization that engages in processed oil business without being licensed by the administrative
department of commerce shall be prohibited and given an administrative penalty by the local competent administrative department of
commerce in conjunction with other relevant departments.

Chapter VII Supplementary Provisions

Article 37

The power to interpret these Measures shall be vested in the Ministry of Commerce.

Article 38

These Measures shall go into effect as of January 1, 2005.

the Ministry of Commerce
2004-12-02

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF INDUSTRIES FOR GUIDING FOREIGN INVESTMENT(REVISED IN 2004)

General Administration of Customs

Circular of the General Administration of Customs on Transmitting the Catalogue of Industries for Guiding Foreign Investment(Revised
in 2004)

Shu Shui Fa [2004] No. 441

December 27, 2004

Guangdong sub-administration of the General Administration of Customs, Tianjin and Shanghai special commissioner’s offices, and all
the customs directly under the General Administration of Customs:

The National Development and Reform Commission and the Ministry of Commerce jointly promulgated the Catalogue of Industries for Guiding
Foreign Investment(Revised in 2004)(hereinafter referred to as the Catalogue, please see the appendix for detail)by Decree of No.
24, which shall be implemented as of January 1, 2005. It is hereby transmitted to you all, and the relevant issues concerning implementation
are notified as follows:

The Catalogue shall be implemented as of January 1, 2005, namely, approval of foreign investment projects(including projects adding
capital)after January 1, 2005 shall be carried out in accordance with the Catalogue without exception. As for the foreign investment
projects subject to the encouraged category in the Catalogue and transferring the technique, the self-used import equipment within
investment amount, with the exception of the commodities listed in the Catalogue of Import Commodities without Exemption from Tax
of Foreign Investment Projects, may continuously go through the formalities of exemption from import tariff and import link VAT in
accordance with the provisions of the Urgent Notice of the General Administration of Customs on the Implementation of the Circular
of the State Council on Adjusting the Taxation Policies of Import Equipment(Shu Shui [1997] No. 1062, hereinafter referred to as
the Notice).

For the purpose of ensuring the succession of policy, as for the projects under the category encouraging foreign investment and under
the second category restricted from foreign investment approved before April 1,2004 according to the Catalogue of Industries for
Guiding Foreign Investment(Edition in 1997)and the projects under the category encouraging foreign investment approved during April
1,2002 to December 31,2004 according to the Catalogue of Industries for Guiding Foreign Investment(Revised in 2004), taxation preferential
policies may be still enjoyed continuously according to the provisions of the Notice.

After the implementation of the Catalogue, the code of Project Item of Industry Policy Examination and Approval shall be H,
for instance, the first item of the first category shall be filled in as: Middle and Low Yield Farmland Reform(H0101); the first
item of Article one of the third category shall be filled in as: Storage and Processing of Food, Vegetables, Fruits, Fowls and Livestock(H03010).

The issue concerning the adjustment of the parameter library in the System for Administration of Tax Reduction and Exemption shall
be notified separately.

Other matters that this Circular does not mention shall be still implemented in light of the provisions of the Circular of the State
Council on Adjusting the Taxation Policies of Import Equipment(Guo Fa [1997] No.37)and the Notice.

It is hereby notified.

Appendix: Catalogue of Industries for Guiding the Foreign Investment(Revised in 2004)

General Administration of Customs
2004-12-27

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES

e02630

State Administration of Taxation

Circular of the State Administration of Taxation on Printing and Distributing the Form for the Declaration of Income Tax of the Foreign
Investment Enterprises and Foreign Enterprises

GuoShuiHan [2004] No. 54

January 12th, 2004

The administrations of state taxes of all provinces, autonomous regions, municipalities directly under the Central Government, and
cities under separate state planning, the Shenzhen Municipal Administration of Local Taxes, and Yangzhou Taxation Institute:

With a view to bringing the income tax return for foreign related enterprises in line with the new Enterprise Accounting System, and
being convenient for the foreign related enterprises to fill out, as well as reducing the cost for their observance of tax law, the
State Administration of Taxation has hereby made proper revision on the tax return, which is established on the basis of the old
enterprise accounting system after widely soliciting the opinions of both tax collectors and tax payers, and print and distribute
it to you the revised Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to
as the New Tax Return), with the following Circular concerning the relevant issues:

Foreign related enterprises shall begin to use the New Tax Return from the time when they make declarations on the balance of enterprise
income taxes of the year 2003, and the Circular of the State Administration of Taxation on Printing and Distributing the Newly Revised
Income Tax Return of Foreign Investment Enterprises and Foreign Enterprises (No.200 [2000] of the State Administration of Taxation)
shall be repealed simultaneously.

II.

The New Tax Return shall still be classified into two categories, namely Class A and Class B, according to their methods of levy.
Where a foreign related enterprise is subject to two kinds of taxation rates at the same time, and needs to fill out two sets of
Class A tax returns separately, it shall differentiate them by adding “-1″and “-2” separately after the 15 digits of tax file numbers;
if it needs to fill out Class A and Class B tax returns at the same time, it shall differentiate them by adding “A” and “B” after
the 15 digits of tax file numbers.

III.

The Tax Return for Settlement of Income of Enterprises with Foreign Investment and the Withholding Income Tax Returns as prescribed
in the Circular of the State Administration of Taxation on Printing and Distributing the Income Tax Return for Enterprises with Foreign
Investment and Foreign Enterprises (GuoShuiHan [1992] No. 215) will be used continually.

IV.

The New Tax Return shall be printed by the tax authorities of all provinces (including cities under separate State planning) in accordance
with the format of the form as formulated by the State General Administration of Taxation.

All regions shall strengthen administration on the printing and distributing and use of the New Tax Return, and reflect in time the
issues existing in the enforcement as well as the opinions of the two parties of tax collectors and taxpayers to the State Administration
of Taxation (the International Taxation Department).

Annex:

I. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (Paper size: A3) (Omitted)

II. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (AA1) (Paper size: A3) (Omitted)

III. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B)(Paper size: A3) (Omitted)

IV. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B) (BB1) (Paper size: A3) (Omitted)

State Administration of Taxation
2004-01-12

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING OUT THE WORK OF DETERMINATION OF ENTERPRISES WHOSE SCOPE OF VAT DEDUCTION IS TO BE ENLARGED

State Administration of Taxation

Circular of the State Administration of Taxation on Carrying out the Work of Determination of Enterprises Whose Scope of VAT Deduction
Is To Be Enlarged

GuoShuiHan [2004] No. 143

January 29th, 2004

The administrations of state taxation of Heilongjiang, Jilin, Liaoning provinces, and Dalian city:

According to Some Opinions of the Central Committee of the Communist Party of China and the State Council on Implementing the Strategy
of Developing Vigorously the Old Industry Bases in the Northeast Region, Etc. (ZhongFa [2003] No.11), the ordinary taxpayers of value-added
taxes in eight industries of the three provinces in the northeast region and Dalian city (hereinafter referred to as the “taxpayers”)
shall enlarge their scopes of VAT deduction. With a view to making good preparations, the State Administration of Taxation decides
to carry out the work for the determination of the enterprises subordinate to the eight industries temporarily, and hereby makes
the following Circular on the relevant issues in this regard:

The work for the determination of enterprises whose VAT deduction scopes (hereinafter referred to as the “determination work”) is
to be enlarged is an important part for enlarging VAT deduction scope. The administrations of state taxation at all levels shall
attach high importance to it, reach a common understanding, and make a concerted effort to ensure that the determination work be
completed on schedule. Meanwhile, proper publicity and guidance shall be made known to the taxpayers.

II.

Where the products produced by a taxpayer fall within the scope of the eight industries (see the Specific Scope of the Eight Industries
in the Northeast Region), the enterprise shall fill out the Form for Determination of Enterprises whose VAT Deduction Scope Is To
Be Enlarged in accordance with the actual conditions of production and management of the enterprise, and apply for determination
to the local administration of state taxation. Those who fail to file an application for determination shall not implement the taxation
provisions on enlarging the VAT deduction scope.

III.

All levels of administrations of state taxation shall make determination in accordance with the Specific Scope of the Eight Industries
in the Northeast Region temporarily. After the scheme for reshaping the VAT in northeast region has been approved by the State Council,
the determination shall be made according to the scope prescribed specifically by the Ministry of Finance and the State Administration
of Taxation. And marks shall be loaded in the database for tax collection administration and in the database of archives for the
VAT ordinary taxpayers.

In case it is difficult to make determination concerning certain enterprises during the process of determination, the tax authorities
in charge may negotiate with the development and reform commission (or planning commission) of the corresponding level to determine.

In case a taxpayer influences the conclusions of determination by providing false documents or by other improper means, the tax authorities
in charge shall cancel its qualification for enlarging the VAT deduction scope immediately once such acts are found out, and impose
punishment on it in accordance with the relevant provisions of the Law on the Administration of Tax Collection.

IV.

Any problems encountered in the determination work shall be reported to the higher level in each region in good time.

Annex 1:The Specific Scope of the Eight Industries in the Northeast Region

The equipment manufacturing industry, petrochemical industry, metallurgy industry, shipping manufacturing industry, auto industry,
ventures in agroindustry, military supplies industry, and high and new technology industry shall refer to the following industries:

Equipment manufacturing industry is the general name for all the manufacturing industries, which provide technical equipment to all
the departments of national economy for their simple reproduction and extended production. Their scope of products includes the machine
industry (including aviation, spaceflight, shipping and enginery and other manufacturing industries) and the investment products
of electronic industries. It also includes the general equipment manufacturing industry, special equipment manufacturing industry,
electric machine and equipment manufacturing industry, communication equipment computers and other electric equipment manufacturing
industry, apparatus and instrument, as well as stationery and office supplies manufacturing industry, etc.

Petrochemical industry is the general name for the petroleum industry and chemical industry, including petroleum processing, coking
plant, and nuclear fuel processing industry, chemical materials, and chemical produce manufacturing industry, pharmaceutical manufacturing
industry, chemical fiber manufacturing industry, rubber produce industry, and plastic industry, etc..

Metallurgy industry: including black metal smelting and rolling processing industry, non-ferrous metal smelting and rolling processing
industry, etc..

Shipping manufacturing industry is the general name for the industries of shipping manufacturing, shipping components and parts and
fittings manufacturing, and shipping repair manufacturing, including metal shipping manufacturing, non-ferrous shipping manufacturing,
entertainment shipping and sports shipping building and repair, manufacturing of supporting equipment for shipping use, shipping
repair and dismantling, navigation mark equipment and other floating installations manufacturing.

Auto industry is the general name for the industries of the entire automobile manufacturing, components and parts and fittings manufacturing,
and the auto repair, including the manufacturing of the entire automobile and the refitted automobile, trolley manufacturing, manufacturing
of the bodywork of automobile and trailers, manufacturing of components and parts and fittings of automobiles, and automobile repair,
etc..

Ventures in agroindustry refer to the farm produce processing and manufacturing industry other than tobacco and alcohol, including
agricultural by-products food processing, food manufacturing, beverage manufacturing, textile, leather, coat and feather or eiderdown
processing, timber processing and timber, bamboo, rattan, palm and grass produce, textile, clothing, shoes and caps manufacturing,
furniture manufacturing, paper making and paper produce, handicrafts and other manufacturing, etc..

Military supplies industry refers to the taxpayers who produce products for armies, armed police and public security organs.

High and new technology industry, at present, shall be determined temporarily in accordance with the scope of taxpayers, who fall
within the scope of high and new technology as prescribed in the documents of the Conditions and Measures for Determination of High
and New Technology Enterprises in the State High and New Technology Development Zones (GuoKeFaHuoZi [2000] No.324), and the Conditions
and Measures for the Determination of High and New Technology Enterprises Outside the State High and New Technology Development Zones
(GuoKeFaHuoZi [1996] No.018), which are printed and distributed by the Ministry of Science and Technology, and which are in conformity
with other determination conditions, have obtained the certificates of a high and new technology enterprise issued by the provincial
science and technology commission, and whose products fall within the scope of the Circular of the Ministry of Science and Technology,
Ministry of Finance, and the State Administration of Taxation on Issuing the Catalogue of China High and New Technology Products
(GuoKeFaHuoZi [2000]No.328).

Annex 2: the Form for Determination of Enterprises whose VAT Deduction Scope Is To Be Enlarged (omitted)

State Administration of Taxation
2004-01-29

1...91011...29 Page 10 of 29

Brazilian Laws

CONSTITUTIONAL AMENDMENTS part 4 – 1988 Constitution

CONSTITUTIONAL AMENDMENTS part 3 – 1988 Constitution

THE DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ABOUT AMENDING THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON THE PROTECTION OF WILD ANIMALS

NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE PRINTING AND DISTRIBUTION OF THE PROVISION ON SEVERAL ISSUES CONCERNING EXTENDING VALUE-ADDED TAX CREDIT SCOPE IN NORTHEAST REGION

INTERIM PROVISIONS ON ADMINISTERING INSURANCE STATISTICS

CIRCULAR OF THE STATE ADMINISTRATION OF RADIO, FILM AND TELEVISION ON STRENGTHENING THE ADMINISTRATION OF BROADCASTING TRANSLATED OVERSEAS RADIO AND TELEVISION PROGRAMS

ANNOUNCEMENT OF MINISTRY OF COMMERCE, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ENVIRONMENTAL PROTECTION ADMINISTRATION

MEASURES FOR THE ADMINISTRATION OF AUTOMATIC IMPORT LICENSE OF GOODS

INTERIM MEASURES FOR THE CONTROL OF PRODUCT OIL MARKET

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF INDUSTRIES FOR GUIDING FOREIGN INVESTMENT(REVISED IN 2004)

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING OUT THE WORK OF DETERMINATION OF ENTERPRISES WHOSE SCOPE OF VAT DEDUCTION IS TO BE ENLARGED

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7