Beginning with V

Company Name	Date of Incorporation
BEST FUTURE HOLDINGS LIMITED	25-JAN-1996
BONWELL INDUSTRIAL LIMITED	09-JAN-1996
BONSIC ENTERPRISES LIMITED	18-JAN-1996
BRIDER LIMITED	07-Mar-1996
BORN RICH INTERNATIONAL INDUSTRIAL LIMITED	19-OCT-1995
BYPAC COMPANY LIMITED	16-JAN-1996
BEST MASS LIMITED	21-SEP-1995
BEST SCORE INTERNATIONAL LIMITED	03-NOV-1992
BS (H.K.) LIMITED	27-JUL-1995
BEIJING UNITED PHARMACEUTICAL CO., LIMITED	12-DEC-1995
BARRIE INVESTMENT LIMITED	29-JUN-1995
BESTILL ENTERPRISE LIMITED	25-MAY-1995
BAKUN DAYA WOODS LIMITED	18-JUL-1995
BESCO INVESTMENTS LIMITED	18-MAY-1995
BLESSEED LIMITED	09-MAR-1995
BEST SERVICES INTERNATIONAL FREIGHT (H.K.) LIMITED	07-APR-1995
BONNAMAN LIMITED	13-JUN-1995
BERNANDO COMPANY LIMITED	14-MAR-1995
BRILLIANT COSMOS INVESTMENT LIMITED	18-AUG-1992
BILLION UNITED INTERNATIONAL DEVELOPMENT LIMITED	02-MAR-1995
BILLION CONCORD ENTERPRISES LIMITED	23-FEB-1995
BRIGHT WELL LIMITED	25-APR-1995
BALLINGTON INVESTMENTS LIMITED	10-JAN-1995
BESTPACK LIMITED	07-FEB-1995
BANIA COMPANY LIMITED	13-DEC-1994
BELFORD TRAVEL LIMITED	22-NOV-1994
BEST TEAM ENTERPRISE LIMITED	24-NOV-1994
BRIGHT STUDIO COMPANY LIMITED -THE-	24-NOV-1994
BEST LOYALTY TRADING LIMITED	01-NOV-1994
BUDDHA CHAI KUNG UNCANNY DISEASES HEALING CENTRE LIMITED	20-SEP-1994
BILLION WIDE DEVELOPMENT LIMITED	18-OCT-1994
BOTTEGA VENETA HONG KONG LIMITED	09-AUG-1994
BRIGHT PEACE LIMITED	04-OCT-1994
BESTFINE INT'L CONSULTANTS LIMITED	27-SEP-1994
BLUE ZOO INTERNATIONAL LIMITED	23-JUN-1994
BENNY'S COMMUNICATIONS LIMITED	07-JUN-1994
BEAUTIFUL HEART OFFSET PRINTING FACTORY LIMITED	16-JUN-1994
BILLION CHANNEL DEVELOPMENT LIMITED	31-MAR-1994
BEAUTY APEX LIMITED	14-JUL-1994
B & L INTERNATIONAL (HK) LIMITED	12-APR-1994
BRAIN TRADE LIMITED	24-MAR-1994
BILLION KINGDOM LIMITED	27-JUN-1995
BLAZER COMPANY LIMITED -THE-	08-MAR-1994
BEN FORCE INTERNATIONAL LIMITED	08-FEB-1994
BOLLEN DEVELOPMENT LIMITED	02-DEC-1993
BIRETTA LIMITED	07-OCT-1993
BEST HARVEST INTERNATIONAL LIMITED	02-SEP-1993
BEST LINK INVESTMENT LIMITED	25-NOV-1993
BUCKLAND HOUSE SECURITIES LIMITED	21-DEC-1993
BILLION RIVER INTERNATIONAL LIMITED	19-AUG-1993
BERFIELD INTERNATIONAL LIMITED	12-AUG-1993
BEAUTI-BASE LIMITED	10-AUG-1993
BRIGHT PROJECT DEVELOPMENT LIMITED	05-AUG-1993
BRIGHT TRADE DEVELOPMENT LIMITED	20-JUL-1993
BEST BUILT INTERNATIONAL DEVELOPMENT LIMITED	20-JUL-1993
BILLION SUN INTERNATIONAL LIMITED	08-JUL-1993
BESTRING TRADING LIMITED	13-JUL-1993
BETTER CHINA LIMITED	08-JUL-1993
BANTOWN LIMITED	08-JUL-1993
B & P TRADING CO., LIMITED	15-JUL-1993
BEAUTICHAIN LIMITED	29-JUN-1993
BONDSON ENTERPRISES LIMITED	08-JUN-1993
BRIGHTER ENTERPRISES LIMITED	01-JUN-1993
BRIGHT LIGHT LIMITED	27-MAY-1993
BENGBU HONGLI AUTOMOBILE TRANSPORTATION CO. LIMITED	08-JUN-1993
BOLD SCORE INTERNATIONAL LIMITED	08-JUN-1993
BERWAY TEXTILES LIMITED	13-MAY-1993
BEREX DEVELOPMENT CONSULTANTS LIMITED	13-MAY-1993
BRONZE LIMITED	04-MAY-1993
BONDLY COMPANY LIMITED	27-APR-1993
BRIGHT VICTORY ENTERPRISES LIMITED	11-MAR-1993
BRIGHT TALENT DEVELOPMENT LIMITED	11-MAR-1993
BEST WEALTH INVESTMENT LIMITED	01-APR-1993
BINDLEY LIMITED	25-MAR-1993
BUCKINGHAM DESIGN AND TRADING COMPANY LIMITED	23-MAR-1993
BOGO ENGINEERING LIMITED	09-MAR-1993
BRIGHT CENTRAL ENTERPRISES LIMITED	18-FEB-1993
BONITA WOODS LIMITED	16-FEB-1993
BRIGHT CHINA ENTERPRISES COMPANY LIMITED	15-DEC-1992
BILLION SOUTH PROPERTIES LIMITED	15-DEC-1992
BILLION SHINE INTERNATIONAL LIMITED	07-JAN-1993
BIGWING DEVELOPMENT LIMITED	03-DEC-1992
BEGIN HARVEST LIMITED	18-APR-1989
BOJET LIMITED	15-SEP-1992
BESTWAYS INTERNATIONAL LIMITED	17-SEP-1992
BIG CITY DEVELOPMENT LIMITED	22-SEP-1992
BONDING DEVELOPMENT LIMITED	25-AUG-1992
BRIGHT PROSPECT DEVELOPMENT LIMITED	11-AUG-1992
BAMBOO VILLAGE (HOLDINGS) DEVELOPMENT LIMITED	28-JUL-1992
BILLION APEX LIMITED	26-Feb-1997
BOLLINGTON COMPANY LIMITED	28-JUL-1992
BUTTERFLY GARDEN LIMITED	28-JUL-1992
BONYUEN INTERNATIONAL LIMITED	09-JUL-1992
BRIGHTEN TRADING LIMITED	09-JUL-1992
BRIGHT HONEST DEVELOPMENT LIMITED	30-JUN-1992
BEAUTY LAND INVESTMENT LIMITED	14-OCT-1988
BESTWAY (FAR EAST) LIMITED	23-JUN-1992
BILLION SHEEN INTERNATIONAL LIMITED	07-JUL-1992
BILLIONGOLD SEA PRODUCTS LIMITED	16-JUN-1992
BARRINGTON LIMITED	26-MAY-1992
BRIGHT FULL TRADING LIMITED	05-MAY-1992
B & G TRADING LIMITED	05-MAY-1992
BLEASE (H.K.) LIMITED	28-APR-1992
BIOTRADE AND INVESTMENT LIMITED	03-JUN-1988
BUILDERS ENTERPRISES LIMITED	19-MAR-1992
BEST BLOSSOM INVESTMENT LIMITED	27-FEB-1992
BEI BEI (HONG KONG) COMPANY LIMITED	20-FEB-1992
BROAD FINE LIMITED	13-FEB-1992
BRIGHT KINGDOM DEVELOPMENT LIMITED	11-FEB-1992
BRIGHTER PAPER COATING FACTORY (CHINA) LIMITED	03-MAR-1992
BILLION HOUSE ENGINEERING LIMITED	17-MAR-1992
BIG HARBOUR INTERNATIONAL LIMITED	17-MAR-1992
BUNTEC INN LIMITED	15-MAR-1988
BIG FAITH COMPANY LIMITED	07-FEB-1992
BEST LUCK INTERNATIONAL LIMITED	23-JAN-1992
BONSON INVESTMENTS LIMITED	03-DEC-1991
BON WILL LIMITED	31-DEC-1991
BROAD SPREAD DEVELOPMENT LIMITED	07-NOV-1991
BESTSURE INTERNATIONAL LIMITED	07-NOV-1991
BAMBOO VILLAGE CATERING LIMITED	20-OCT-1987
BON MERITE LIMITED	25-JUL-1991
BESTFINE INDUSTRIAL LIMITED	13-AUG-1991
BIRDY ELECTRONICS MANUFACTURING LIMITED	11-JUL-1991
BENEFIT PLASTIC INDUSTRIAL LIMITED	02-MAY-1991
BILLION CHEER DEVELOPMENT LIMITED	11-APR-1991
BARON KNIGHT LIMITED	26-MAR-1991
BEST & BEST INVESTMENT LIMITED	12-FEB-1991
BILLCAN INVESTMENT LIMITED	07-FEB-1991
BMI INVESTMENT MANAGEMENT LIMITED	04-JAN-1991
BESTART GARMENTS LIMITED	02-JAN-1991
BEST FOREVER CONSULTANTS LIMITED	18-DEC-1990
BINPO DEVELOPMENT (CHINA) COMPANY LIMITED	18-DEC-1990
BOLTON INDUSTRIAL (H.K.) LIMITED	30-OCT-1990
BEST TARGET INDUSTRIES LIMITED	07-SEP-1990
BESTMONEY DEVELOPMENT LIMITED	21-SEP-1990
BENIYAMA MANUFACTURING COMPANY LIMITED	22-JAN-1991
BOHEMIAN SHOP LIMITED -THE-	14-AUG-1990
BILLION BRAVE DEVELOPMENT LIMITED	20-JUL-1990
BANYULE LIMITED	08-JUN-1990
BESTROUND DEVELOPMENT LIMITED	25-MAY-1990
BONNY GOLD INVESTMENT LIMITED	11-MAY-1990
BOURNE CHEER LIMITED	04-MAY-1990
BILLION SMART INVESTMENT LIMITED	24-APR-1990
BARVEST LIMITED	20-APR-1990
BOLDHORN DEVELOPMENT COMPANY LIMITED	12-JAN-1990
BEST GROUP DEVELOPMENT LIMITED -THE-	10-NOV-1989
BELLIN COMPANY LIMITED	06-OCT-1989
BUILD HOPE INVESTMENT LIMITED	14-SEP-1989
BEAUTY MAKE INDUSTRIAL LIMITED	01-SEP-1989
BARETECH LIMITED	25-AUG-1989
BILLION LEADER INVESTMENTS LIMITED	16-JUN-1989
BESTRY DEVELOPMENT LIMITED	23-MAY-1989
BIG CHANCE INDUSTRIES LIMITED	12-MAY-1989
BEACHWOOD TRADING LIMITED	05-MAY-1989
BONNY GAIN LIMITED	05-MAY-1989
BLESSHIP LIMITED	07-MAR-1989
BENEWIN LIMITED	29-MAR-1989
BRADSTEX INSURANCE CONSULTANT LIMITED	10-FEB-1989
BOTHCHEER DEVELOPMENT LIMITED	02-FEB-1989
BOTH HONEST DEVELOPMENT LIMITED	21-FEB-1989
BIBA INTERNATIONAL TRADING LIMITED	02-FEB-1989
BROMHAM LIMITED	04-NOV-1988
BRILLIANT SUCCESS DEVELOPMENT LIMITED	07-OCT-1988
BESTLORD INVESTMENTS LIMITED	11-OCT-1988
BEST LAMP LIMITED	28-OCT-1988
BEGIN LINK LIMITED	13-SEP-1988
BEST TEA HOUSE COMPANY LIMITED -THE-	06-SEP-1988
BYKAS (HONG KONG) LIMITED	19-AUG-1988
BBDO TAIWAN ADVERTISING LIMITED	22-JUL-1988
BIKI BOLENA INTERNATIONAL LIMITED	01-JUL-1988
BEMARK DEVELOPMENT LIMITED	21-JUN-1988
BARINET COMPANY LIMITED	24-MAY-1988
BOSSINGTON LIMITED	29-APR-1988
BARGAIN PRICE ELECTRICAL APPLIANCE ASSOCIATION LIMITED	01-MAR-1988
BEAUTY PLUS INVESTMENT LIMITED	11-MAR-1988
BUN LUNG INDUSTRIAL DEVELOPMENT LIMITED	04-MAR-1988
BLAKEANA CITY ENTERPRISES LIMITED	31-OCT-1980
BONAVENTURE (INTERNATIONAL) JEWELRY LIMITED	08-JAN-1988
BEN GLORY DEVELOPMENT LIMITED	16-OCT-1987
BOOMSMA LIMITED	17-JUL-1987
BROOKVALE SECRETARIAL LIMITED	17-JUL-1987
BUILD KINGDOM LIMITED	29-MAY-1987
BIC COURIER COMPANY LIMITED	29-MAY-1987
BRUTON BROUGH INVESTMENTS LIMITED	05-MAY-1987
BECTON BARKAS TRADING LIMITED	05-MAY-1987
BORN LAND LIMITED	05-MAY-1987
BENICE LIMITED	03-APR-1987
BONIC INDUSTRIAL LIMITED	13-FEB-1987
BOWRING COMMERCIAL CENTRE ASSOCIATION LIMITED	20-FEB-1987
BJS PRODUCTS (HONG KONG) LIMITED	16-JAN-1987
BOLDSFORD COMPANY LIMITED	09-JAN-1987
BESTDON LIMITED	14-NOV-1986
BETTER LAND DEVELOPMENT LIMITED	09-JAN-1987
BETTER EAGLE LIMITED	07-NOV-1986
BUDDING LIMITED	12-SEP-1986
BEAUELEGANT LIMITED	08-AUG-1986
BOGUMEI COMPANY LIMITED	08-AUG-1986
BF KNITTERS LIMITED	05-AUG-1986
BELLOYS INVESTMENTS LIMITED	21-FEB-1986
BDG COMMUNICATIONS MANAGEMENT LIMITED	13-DEC-1985