(1) Trading securities, available-for-sale securities, held-to-maturity (HTM) securities and derivative financial instruments.
(2) Estimated adjustment of HK$137 million due to the gain recorded from XXLife’s sale of its investment in Great Wall per the
share transfer agreement in December 2015.
(3) Estimated adjustment of HK$(253) million from equitization of intercompany lending arrangements, net of estimated tax impact of
HK$21 million related to the sale of XX Life’s investment in Great Wall.
(4) Estimated write-up of HK$253 million from equitization of intercompany lending arrangements.
(5) Estimated adjustment of HK$116 million related to the net gain from sale of XX Life’s investment in Great Wall.