(A) Exports

(1) Commission on Export Bills purchased

(a) For Local Currency
        1/4% on HKD400,000.00 + 1/8% on balance.
        Min. HKD250.00
(b) For Foreign Currency (All fixed)
        HKD250.00/each item

(2) Advance for Foreign Currency

By Arrangement

(3) Outward Bills for Collection

(a) For Local Currency
        1/4% on HKD400,000.00 + 1/8% on balance
        Min. HKD250.00
(b) For Foreign Currency
        1/8% on USD50,000.00 or equivalent + 1/16% on balance.
        Min. HKD250.00

(B) Import

(1) Opening Documentary Credits

        1/4% on USD50,000.00 or equivalent + 1/8% on balance.
        Min. HKD250.00

(2) Payment Commission on drawings under our HKD Documentary Credits

        1/4% on HKD400,000.00 and 1/8% on balance.
        Min. HKD250.00

(3) Acceptance Commission under our Documentary Credits

        1/16% per month (Min. HKD250.00)

(C)Others

(1) Advising Commission on Documentary Credit/Amendment

HKD200.00 per item

(2) Confirmation of Documentary Credits opened by other banks:

1/16% per month (Min. HKD250.00)

(3) Commission on Transfer of Documentary Credis

(a) Simple Transfer of whole of a Documenary Credit without any
        alteration to the original Terms of Conditions
        Within Macau HKD400.00
        Outside Macau HKD400.00
(b) Partial Transfer or Transfer involving alteration to the Terms of
        Conditions of the original Documentary Credit.
        1/4% on USD50,000.00 or equivalent + 1/8% on balance
        Minimum Charges: HKD800.00 (Within Macau)
        HKD800.00 (Outside Macau)

(D) Bank Guarantees

By Arrangement.

(The above handling commission are subject to change)