• Provide FDD services for M&A, mainly including - Analyze drivers of historical growth and assess growth sustainability;- Assess quality of net assets, solvency and off-balance sheet items;- Assess working capital needs and cash flow quality;- Expose investment risk, support modelling and price negotiation.• The main clients and M&A cases include- Investments of Goldman Sachs Investments Holdings (Asia) Limited in a Hongkong listed solar group and a domestic pre-IPO wind power group; - Investments of Everbright Macquarie in a domestic waste incineration power generation corporation, a domestic water treatment company, a petrochemical storage and logistics corporation and a US-listed solar power generation corporation;- Contemplated investment of Xi’an Longi to acquire a Singapore-based solar silicon panel manufacturer;- Contemplated investment of NCI to invest in a leading under-water oil and gas Christmas tree design and manufacturer;- Contemplated investment of Tamasek to invest in a leading Obstetrics and Gynecology hospital investment group;- Investment of Dongfeng Motor in a state-owned motor manufacturer;- Contemplated investment of CITIC Dicastal in a U.S. wheel manufacturer;- Investment of Mengniu Group in a domestic dairy manufacturer;- Contemplated investment of CMC in domestic on-line gaming company;- Contemplated investment of a renowned Japanese enterprise in mobile distribution chain stores.

• Provide audit services to corporate, mainly including- Perform audit procedures and evaluated financial controlling system in accordance with ISA;- Propose management letters on improvements of financial reporting risk and controlling deficiencies identified during audit.• The main audit clients include - DaChan Food (Asia) Limited (HK03999) - ANSC-TKS Galvanizing Company Limited; - Carlsberg Brewery (Guangdong), Beijing Beer Asahi Co. Ltd., etc.