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Since 2001, FRIENDLY has its own columns, "The Practice of China Investment" and "China Laws and Financial/Tax Regulations", every Monday in the Economic Daily News. We have been providing first hand legal and financial analysis information to foreign investors for the past 2 years. The columns have been a must-read to companies and professionals who are keen to invest in China.             Our long-term commitment to the series of columns demonstrates our in-depth research on China's legal and financial issues. These columns have received compliments from China government, general public organizations, practicing lawyers and CPAs. We realize that neither conventional explanations nor uncomprehensive theories will meet our clients' needs, but digested information and practical applications can provide useful insights and guidance and cater to what foreign investors really want to know.             FRIENDLY will continue to focus on the practical problems foreign investors are facing and address the needs of our clients on China legal and financial issues. We will also keep accumulating our hands-on experiences in China and sharing useful professional knowledge with foreign investors through newspaper columns.                 Tin Wha CPA Firm     Shanghai Cathay     Law Firm     Friendly Consulting     (Shanghai) Limited     Taipei Friendly     Consulting Limited   Phone: 886-2-8733 1492         Fax: 886-2-8733 1493   Phone: 86-21-5407 0388         Fax: 86-21-5407 0162   Phone: 86-512-5736 1569         Fax: 86-512-5736 1539   Phone: 86-10-8350 2615         Fax: 86-10-8350 2616       ©2003 Friendly Business Group.   All right reserved