Cathay Pacific September 1946 as "Cathay Pacific Airways Limited", while another sister company The Roy Farrell Export Import Company (Hong Kong) Limited was incorporated on 28 August 1946 and chartered some flights of Cathay. According to "International Directory of Company Histories", forming two companies are for tax purposes. They named the airline "Cathay", the ancient name given to China, and "Pacific" because Farrell speculated that they would one day fly across the Pacific (which happened in the 1970s). Moreover, to avoid the name "Air Cathay" as it was already occurred in a comic. The Chinese name for the company ("") was not
Cathay Building consisted of the Cathay Cinema, a restaurant and the dance hall on the ground floor, as well as a roof garden above the cinema and a residential storey block with a penthouse. The first part of the Cathay Building was opened on 3 October 1939 with the 1,300-seat Cathay Cinema, the dance hall and the Cathay Restaurant. In 1 July 1940, the 11 storey residential block was opened for occupancy, with the owners Mrs Loke Wan and Loke Wan Tho occupied the eleventh floor. The building was the first and tallest skyscraper in Singapore and in Southeast Asia, at a