Under the current PRC legal regime, foreign contractors may                      be able to adopt one or more of the following options as a                      means to gain access and exposure to the China market: 
                     (a) setting up a Decree No.113 entity 
                     (b) setting up a Decree No.114 entity 
                     (c) establishing a foreign-invested consultancy enterprise                      to perform unregulated construction-related works 
                     (d) collaborating with a Chinese design institute to provide                      cross-border design services 
                     (e) acquiring an interest in a domestic design, engineering                      or construction company by merger or acquisition, thereby                      transforming it into a foreign-invested enterprise.