(i)     2019     10       31
                          A
                    A                                A
85,000         (ii)     2019       11     18
                               B
                    B                                B
197,000


  A       B                                                 5%
                                                5%        25%
                                                     14




                                        –1–
  2019          10        31
       A                                                                 A
                                             A           A                       A
                                                                             A
                                                                 A
                               85,000


  2019          11        18
           B                                                                 B
                                                 B           B                       B
                                                                                 B
                                                                     B
                                   197,000


                 A




2019       10        31




                               A


                          A
                                                     A




                                             –2–
(i)                               A



(ii)            A


(iii)           A


(iv)                                              A



(v)                       A                                                      A



            A                                               A
                          A




                                                                    A
                                                        A
                    86,000                                              85,000
                      A
                                          A


                              A
        A




        A                                         (a)           A                    (b)
                          A                                                 A
                                      A




                                          –3–
             A                                    A
                                          A
                                                          A



             B




2019    11   18




                      B


                  B
                                              B


(i)                       B



(ii)              B


(iii)             B


(iv)                                  B



(v)                   B                               B




                              –4–
            B                                                   B
                        B




                                                                        B
                                                            B
                    205,000                                                 197,000
                        B
                                                  B



                              B
      B




      B                                               (a)               B
(b)                           B                                                  B
                                     B




                B                                                            B
                                                      B
                                                                                      B




                                                                9,000
A                                 1,000                     B
    8,000                                         A                 B




                                          –5–
                                A        B
        A   B




A   B                               5%
                5%        25%
                     14




                –6–
A


            A


B


            B




                2008   12   1




    –7–
                    A
A


                    B
B




                        98.58%




    A
                    A


    B
                    B




A                   A
        A


B                   B
        B




            –8–
                 A          B


            A                       2019    10        31        -




            B                        2019        11        18
                     2019




2019   11   18




*




                            –9–