Yanlord Land Group - Demand for high-end residences remains strong

Story: We hosted Yanlord at our recent Pulse of Asia Conference. The
management remains confident of the outlook for high-end residences in
China, with their most recent launch of another batch of apartments in
Yanlord Riverside City (Phase 2) over the first two weekends of January
experiencing high take-up rates and healthy ASP growth.

Point: This came on the back of some concern about a perceived softening of
the PRC real estate market. The media had reported lower property
transaction volumes and declining prices for developments towards the end
of 2007, as the mortgage policy on second homes tightens.

Relevance: While we have incorporated the development surplus on their most
recent site acquisitions, our target price has been revised downwards
slightly to S$4.21 (at par to RNAV) as we factor in higher Land Appreciate
Tax (LAT) charges. With an upside of 52% on this stock at current price
levels, we see value emerging. This also translates into PE of around 14x
and 11x on FY08F and FY09F EPS respectively. Maintain BUY.

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