Wai Shun Leung

China Gem Holdings Ltd. is an investment company, which engages in the property development and forestry plantation business. It operates through the following business segments: Money Lending, License & Financial Service, Strategic Financial Investment, and Property Development. The Money Lending segment involves the money lending business in Hong Kong. The License & Financial Service segment involves advising on securities and asset management regulated activities, and consultancy and administrative service income of fund portfolio, corporate development strategy consulting, and project management consulting. The Strategic Financial Investment involves the financial products managed by fund managers. The Property Development segment involves the development of property, the management and rental of units and shops within a shopping arcade and the sales of residential units in the PRC. The company was founded on June 29, 1994 and is headquartered in Hong Kong.

Up Energy Development Group Ltd. is engaged in development and construction of coal mining and coke processing facilities. It also involved in the production and sales of raw and fine coking coal and coking coal-based products. The company was founded on October 30, 1992 and is headquartered in Hong Kong.

Hong Kong Institute of Certified Public Accountants operates under the professional accountant’s ordinance and works in the public interest. It offers CPA qualification programme and promulgating financial reporting, auditing and ethical standards in Hong Kong. The company was founded on January 1, 1973 and is headquartered in Hong Kong.