Assume that you are Miss Charmaine Yuen, the accounting manager of Asia Polyethylene Limited (APE), which is a company incorporated in Hong Kong. APE and its subsidiaries (APE Group) are principally engaged in the production and distribution of high density polyethylene (HDPE) which is widely used for the production of plastic bags, bottle caps and fluid containers in Hong Kong. Now, APE intends to expand its business for the production and distribution of HDPE worldwide.