HK$

HK$

Net Profit/(Loss) per Accounts

XXXXX

Add: Non-deductible expenses charged in the financial statements

Depreciation not calculated in accordance with the Inland Revenue Ordinance

XXXXX

Expenses or losses of a capital nature

XXXXX

Remuneration, interest on capital or loans payable to business owners (for unincorporated business)

XXXXX

Domestic or private expenses

XXXXX

Excess of the amount allowable to contribute to retirement scheme/contributions to retirement scheme in respect of the spouse (for unincorporated business)

XXXXX

Other expenses/losses not allowable for tax purposes

XXXXX

XXXXX

Less: Allowable expenses or non-assessable income

Gains on disposal of capital/fixed assets

XXXXX

Dividend income

XXXXX

Net interest income exempted from payment of Profits tax

XXXXX

Profits not arising in or derived from Hong Kong

XXXXX

Expenditure on building refurbishment (equal instalments over 5 years)

XXXXX

Expenditure on computer hardware and software, and prescribed machinery/plant for manufacturing purposes

XXXXX

Expenditure on environmental protection machinery (full deduction allowed starting from YA 2008/09)

XXXXX

Expenditure on environmental protection installation (full deduction allowed starting from YA 2018/19)

XXXXX

Expenditure on environment-friendly vehicle (full deduction allowed starting from YA 2010/11)

XXXXX

Industrial Building Allowance

XXXXX

Commercial Building Allowance

XXXXX

Depreciation allowance on plant and machinery

XXXXX

Other non-assessable profits

XXXXX

(XXXXX)

Assessable Profits / (Adjusted Losses)

XXXXX

Less: Tax loss carried forward (if any)

(XXXXX)

Net Assessable Profits

XXXXX