SANDS CHINA : Discontinuation of Publication of IFRS Quarterly Results

Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

SANDS CHINA LTD.

金沙中國有限公司

(Incorporated in the Cayman Islands with limited liability)

(Stock Code: 1928)

DISCONTINUATION OF PUBLICATION OF

IFRS QUARTERLY RESULTS

Reference is made to page 210 of the prospectus of Sands China Ltd. ("SCL" or our "Company" or "Sands China") dated November 16, 2009.

Our Company's controlling shareholder, Las Vegas Sands Corp. ("LVS"), is a company listed on the New York Stock Exchange (the "NYSE") in the United States. As at the date of this announcement, LVS beneficially owns approximately 70% of the issued share capital of our Company. LVS files quarterly and annual reports, including quarterly and annual financial information and certain operating statistics under Form 8-K, Form 10-Q and Form 10-K, respectively, with the United States Securities and Exchange Commission (the "SEC"), in accordance with the ongoing disclosure obligations applicable to a publicly traded NYSE-listed company. Such filings are available in the public domain. For every fiscal quarter, LVS announces its financial results for that fiscal quarter (the "LVS Quarterly Financial Results"), holds a quarterly earnings conference call (the "Earnings Call") and posts a quarterly results chart deck on its website (the "Chart Deck"). The financial results of LVS and its consolidated subsidiaries, including those contained in the LVS Quarterly Financial Results, the Earnings Call and the Chart Deck are prepared in accordance with the generally accepted accounting principles of the United States ("US GAAP") and include detailed segment financial information about the Macao operations of the LVS group of companies, which Macao operations are owned by our Company. Shortly after LVS publishes the LVS Quarterly Financial Results and the Chart Deck and holds its Earnings Call, our Company files an Inside Information announcement on the websites of The Stock Exchange of Hong Kong Limited and the Company containing detailed financial information about our Company prepared in accordance with US GAAP, which is extracted from the LVS Quarterly Financial Results announcement (the "SCL Quarterly US GAAP Results Announcement").

Since our initial public offering in 2009, the Company has also published quarterly financial results for the three months ended March 31 and three months ended September 30 of each financial year ("Q1 & Q3 Results") for the Company and its subsidiaries (the "Group") that are prepared in accordance with the International Financial Reporting Standards ("IFRS") (the "SCL Quarterly IFRS Results Announcement"). The SCL Quarterly IFRS Results Announcement is published approximately 10 days after the publication of the SCL Quarterly US GAAP Results Announcement.

Under the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited ("Listing Rules"), there is no obligation for a listed issuer to publish quarterly results.

The board of directors (the "Board") of our Company announces that the Company will discontinue its practice of announcing and publishing the SCL Quarterly IFRS Results Announcement starting from the first quarter of 2018 (so the last SCL Quarterly IFRS Results Announcement is the announcement issued on November 3, 2017) (the "Discontinuation"). The Company will continue to publish the SCL Quarterly US GAAP Results Announcement.

The reasons for the Discontinuation are that (a) it eliminates unnecessary administration and expense for the Board and the Company; (b) it prevents potential confusion for shareholders and potential investors arising from the publication of two consecutive announcements detailing the Company's Q1 and Q3 Results using different accounting standards; and (c) the differences between the Company's IFRS results and its US GAAP results have historically not been material and following the substantial convergence of the IFRS and US GAAP accounting standards on revenue recognition with effect from January 1, 2018 onwards, the previous differences in the accounting treatment of revenue recognition between those two accounting frameworks applicable to the Company have been eliminated. The Company's shareholders and potential investors will continue to have equal and timely access to the Company's information after the Discontinuation because the SCL Quarterly US GAAP Results Announcement will continue to be published.

The Company will continue to announce and publish its interim and annual results and reports in accordance with the requirements of the Listing Rules.

The Company will also continue to engage in timely and active communications with and provide access to its shareholders and potential investors. The Board believes that the Discontinuation will not compromise or prejudice the interests of the Company's shareholders and potential investors.

By Order of the Board

Sands China Ltd. Dylan James Williams

Company Secretary

Macao, April 25, 2018

As at the date of this announcement, the directors of the Company are:

Executive Directors:

Sheldon Gary Adelson Wong Ying Wai

Non-Executive Directors: Robert Glen Goldstein Charles Daniel Forman

Independent Non-Executive Directors: Chiang Yun

Victor Patrick Hoog Antink Steven Zygmunt Strasser Kenneth Patrick Chung Wang Sing

In case of any inconsistency between the English version and the Chinese version of this announcement, the English version shall prevail.