根据香港联交所上市规则，第14章适用百分比超过5%但低于25%，该支付构成须予披露交易；同时，由于Evermega持有集团间接非全资子公司Tai Seng Food Point 35%股权，BHCC Project 2与Evermega Investment的联合投标亦被界定为第14A章项下的附属公司层面关联交易。董事会已批准有关交易，独立非执行董事确认条款公平合理且符合集团及股东整体利益；交易仅需履行报告及公告义务，无须寄发通函及取得独立股东批准。
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