This is a receipt from Leng Guan Goldsmith & Enterprises. Established in 1972, Leng Guan Goldsmith & Enterprises is a member of Singapore Jewellers Association. This receipt bears the statement, “In accordance with the regulations of the Singapore Jewellers Association, all gold ornaments sold are refundable with the exception of jades, precious stones and pearls , at market price less 15% and the cost of workmanship”. The Singapore Jewellers Association is the new name of the Singapore Gold and Silver Association, following its rebranding on October 1980.