09:17     Table 3-Entitlement (ENT-1)                                         

    The following table displays [in summary form] information announced by,  
    the relevant company in respect of dividend, cash bonus, bonus share      
    issue, bonus warrant, distribution/dividend in specie, rights issue, open 
    offer and assured/preferential entitlements until the first book closing  
    date.                                                                     
                                                                              
    All such information may be subject to changes or to conditions made or   
    imposed by the respective company, and market participants are therefore  
    urged to refer to the respective press announcements for more details.    
                                                                              
    (*) For companies with an effective book closing date commencing in the   
    following weeks up to 03/06/2005                                          
                                                                              
    Date: 23/05/2005                                                          
     Stock Short Name                                                         
     (Stock Code)    Description                 Ex-Date Book Closing Date    
     --------------- ----------------------------- ----- ---------------------
     ACROSSASIA      NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8061)          (Y.E. 31/12/2005)                                        
                                                                              
     ANGELS TECH     NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8112)          (Y.E. 31/12/2005)                                        
                                                                              
     B&B GROUP       NIL 3RD QUARTERLY DIV               NO B/C DATE          
     (8156)          (Y.E. 30/6/2005)                                         
                                                                              
     B&S ENT         NIL 3RD QUARTERLY DIV               NO B/C DATE          
     (8167)          (Y.E. 30/6/2005)                                         
                                                                              
     BEIDA JADE BIRD NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8095)          (Y.E. 31/12/2005)                                        
                                                                              
    *CAPINFO         NIL FIN DIV                         25/05/2005-23/06/2005
     (8157)          (Y.E. 31/12/2004)                   (FOR AGM)            
                                                                              
     CARDLINK TECH   NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8066)          (Y.E. 31/12/2005)                                        
                                                                              
    *CASH FIN SER GP FIN DIV $0.01                 24/05 26/05/2005-30/05/2005
     (8122)          (Y.E. 31/12/2004)                                        
                                                                              
     CHANGCHUNDAXING NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8067)          (Y.E. 31/12/2005)                                        
                                                                              
     CHINASOFT       NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8216)          (Y.E. 31/12/2005)                                        
                                                                              
     FE POLYCHEM     FIN DIV $0.10                 08/06 10/06/2005-17/06/2005
     (8012)          (Y.E. 31/12/2004)                                        
                                                                              
     FIRST MOBILE    NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8110)          (Y.E. 31/12/2005)                                        
                                                                              
    *FUDANZHANGJIANG NIL FIN DIV                         24/05/2005-24/06/2005
     (8231)          (Y.E. 31/12/2004)                   (FOR AGM)            
                                                                              
     GLORY MARK      NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8159)          (Y.E. 31/12/2005)                                        
                                                                              
     GOLDING SOFT    NIL 3RD QUARTERLY DIV               NO B/C DATE          
     (8190)          (Y.E. 30/6/2005)                                         
                                                                              
     INNOVIS HOLD    NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8065)          (Y.E. 31/12/2005)                                        
                                                                              
     INT'L ENT       RTS ISSUE (DETAILS TO BE            TO BE ANNOUNCED      
     (8118)          ANNOUNCED)                                               
                     (REFER TO ANNOUNCEMENT DATED                             
                     23/11/04 ON GEM WEBSITE)                                 
                                                                              
     ISTEELASIA HOLD OPEN OFFER: 1 OFFER SH FOR 1        TO BE ANNOUNCED      
     (8080)          CONSOLIDATED SH AT HK$0.1566                             
                     PER OFFER SH                                             
                     (REFER TO PRESS ANNOUNCEMENT                             
                     DATED 19/05/2005)                                        
                                                                              
     JH AUTO SAFETY  NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8293)          (Y.E. 31/12/2005)                                        
                                                                              
     JIAN EPAYMENT   NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8165)          (Y.E. 31/12/2005)                                        
                                                                              
    *JILIN CHANGLONG NIL FIN DIV                         28/05/2005-28/06/2005
     (8049)          (Y.E. 31/12/2004)                   (FOR AGM)            
                                                                              
    *MUDAN AUTO      NIL FIN DIV                         29/05/2005-27/06/2005
     (8188)          (Y.E. 31/12/2004)                   (FOR AGM)            
                                                                              
     NORTHEAST TIGER NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8197)          (Y.E. 31/12/2005)                                        
                                                                              
     NW INDUSTRY     NIL 1ST QUARTERLY DIV               NO B/C DATE          
     (8258)          (Y.E. 31/12/2005)