Basis of Preparation
The unaudited condensed consolidated interim financial information for the six months ended 30 June 2014 has been prepared in accordance with
International Accounting Standard (“IAS”) 34, “Interim financial reporting”, issued by the International Accounting Standards Board (“IASB”). IAS
34 is consistent with Hong Kong Accounting Standard (“HKAS”) 34, “Interim financial reporting”, issued by HKICPA and accordingly this unaudited
condensed consolidated interim financial information is also prepared in accordance with HKAS 34.
The preparation of the unaudited condensed consolidated interim financial information in conformity with IAS/HKAS 34 requires management
to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and
expenses on a year-to-date basis. Actual results may differ from these estimates.