SECURITIES (DISCLOSURE OF INTERESTS) DAILY SUMMARIES - (GEM)                                             PRINTED: 03/01/01  PAGE:   1
                                                                                SUBSTANTIAL SHAREHOLDERS' NOTIFICATIONS REPORT

STOCK NAME :  CASH on-line                   (08122)        * ISC as at 28/12/00 :       2,015,200,000

Name of Sub. Shareholder   Date     Reason    Present Bal.     Previous Bal.             Share Jointly Held                          Corporate Interest                          Family Interest
------------------------ -------- ---------- ---------------  ---------------  -----------------------------------------  -----------------------------------------  -----------------------------------------
CASH GUARDIAN LIMITEED   27/12/00 4      N1    1,078,152,090    1,069,852,090                                             CELESTIAL ASIA SECURITI-    1,030,264,783                            
                                                                                                                          ES HOLDINGS LTD                            

CELESTIAL ASIA SECURITI- 27/12/00 4      N1    1,030,264,783    1,021,964,783                                             CELESTIAL INV GROUP LTD     1,030,264,783                            
ES HOLDINGS LIMITED                                                                                                                                                  

CELESTIAL INVESTMENT GR- 27/12/00 1      N1    1,030,264,783    1,021,964,783                                                                                                                  
OUP LIMITED                                                                                                                                                          

HOBART ASSETS LIMITED    27/12/00 4      N1    1,078,152,090    1,069,852,090                                             CASH GUARDIAN LTD           1,078,152,090                            

JEFFNET INC.             22/12/00 4      N2    1,107,619,945    1,098,869,945                                             HOBART ASSETS LTD           1,078,152,090                            

KHOO KEN WEE             27/12/00 5      N1    1,081,152,090    1,072,852,090                                             CASH GUARDIAN LTD           1,078,152,090                            

KWAN PAK HOO BANKEE      27/12/00 5      N1    1,107,619,945    1,099,319,945                                             JEFFNET INC.                1,107,619,945                            

STOCK NAME :  hkcyber.com                    (08118)        * ISC as at 28/12/00 :       1,250,000,000

Name of Sub. Shareholder   Date     Reason    Present Bal.     Previous Bal.             Share Jointly Held                          Corporate Interest                          Family Interest
------------------------ -------- ---------- ---------------  ---------------  -----------------------------------------  -----------------------------------------  -----------------------------------------
COMPANION BUILDING MATE- 21/12/00 1,3,6          339,242,126      321,462,126                                             QANTEX LTD                    287,498,126                            
RIAL (HOLDINGS) LIMITED                                                                                                                                              

COMPANION BUILDING MATE- 21/12/00 1,3,4,6        339,242,126      321,462,126                                             QANTEX LTD                    287,498,126                            
RIAL (BVI) LIMITED                                                                                                                                                   

                                                                                                                          COMPANION BUILDING MATE-       51,744,000                            
                                                                                                                          RIAL (HOLDINGS) LTD                        

COMPANION BUILDING MATE- 21/12/00 1,3,4,6        339,242,126      321,462,126                                             QANTEX LTD                    287,498,126                            
RIAL INTERNATIONAL HOLD-                                                                                                                                             
INGS LIMITED                                                                                                                                                         


                    * ISC refers to the latest Issued Share Capital of the listed company recorded by the Exchange as at the date of this summaries.  It might not promptly reflect 
                      changes caused by share placements, rights issue, bonus issue, etc.  Readers should exercise caution when using these figures.
                                                                         SECURITIES (DISCLOSURE OF INTERESTS) DAILY SUMMARIES - (GEM)                                             PRINTED: 03/01/01  PAGE:   2
                                                                                SUBSTANTIAL SHAREHOLDERS' NOTIFICATIONS REPORT

STOCK NAME :  hkcyber.com                    (08118)        * ISC as at 28/12/00 :       1,250,000,000

Name of Sub. Shareholder   Date     Reason    Present Bal.     Previous Bal.             Share Jointly Held                          Corporate Interest                          Family Interest
------------------------ -------- ---------- ---------------  ---------------  -----------------------------------------  -----------------------------------------  -----------------------------------------
COMPANION BUILDING MATE- 21/12/00 1,3,4,6        339,242,126      321,462,126                                             COMPANION BUILDING MATE-       51,744,000                            
RIAL INTERNATIONAL HOLD-                                                                                                  RIAL (HOLDINGS) LTD                        
INGS LIMITED                                                                                                                                                         


                    * ISC refers to the latest Issued Share Capital of the listed company recorded by the Exchange as at the date of this summaries.  It might not promptly reflect 
                      changes caused by share placements, rights issue, bonus issue, etc.  Readers should exercise caution when using these figures.

                                                                                         *****  END OF REPORT  *****

Notes:



N1     Date of transactions:  27/12/00 - 29/12/00

N2     Date of transactions:  22/12/00 - 29/12/00

N3     Acquisitions were made from 27/12/00 - 29/12/00 at prices ranging from
       $0.145 - $0.170 per share.

N4     Acquisitions were made from 21/12/00 - 27/12/00 at prices ranging from
       $5.65 - $5.80 per share.

N5     Acquisitions were made from 21/12/00 - 22/12/00 at prices ranging from
       $38.50 - $39.30 per share.