Individual companies within the Group provide for profits tax on the Basis of their profit for financial reporting purposes, adjusted for income and expense items, which are not assessable or deductible for profits tax purposes.

• 本集团内属下之个别公司乃根据财务报表所示盈利,就利得税而言毋须税之收入或不获宽减之支出等项目作出调整后计算利得税准备。