LEGAL SERVICES: HK law firms' mainland representative offices may associate with a law firm in the city or province where they operate. ACCOUNTING: Temporary mainland operating permits valid for two years instead of one HONG KONG CONSTRUCTION TECHNICIANS AND PROFESSIONALS: Easing of mainland residency rules and limits on HK residents qualified as certified architects or engineers in China for foreign-owned Hong Kong firms. FILM: HK firms can have wholly owned mainland operations and operate cinema chains rather than just one cinema. HK films can be shown undubbed in Guangdong. DISTRIBUTION: Hong Kong firms will be allowed to deal in fertiliser, crude oil and oil products. BANKING SERVICES: Hong Kong banks no longer need have operating funds of 500 million yuan at every branch offering renminbi and foreign-currency services. Provided the per-branch average is 500 million yuan, a branch may offer such services if it has operating funds of 300 million yuan. SECURITIES AND FUTURES: Qualified mainland companies can set up subsidiaries in Hong Kong. TOURISM AND TRAVEL: Travel agents now only need annual sales of US$25 million to set up wholly owned mainland businesses; for joint ventures, sales of US$12 million required. TRANSPORT SERVICES: Wholly owned HK operations on the mainland may provide business services, ship maintenance and repair, container leasing, buying and selling and set up joint ventures to provide air transport sales services. INDIVIDUALLY OWNED STORES: HK permanent residents may set up shops anywhere on the mainland for import/export of photography, washing and cleaning, car repair and maintenance.