| 1. | The rise in foreign currency assets was due mainly to valuation gains on foreign currency investments , and interest and dividend income from foreign currency assets
外币资产增加，主要是因为外币投资的估值，以及来自外币资产的利息及股息收入。 |
| 2. | Tax official ： are you american ？ good . let us determine the dividends from your company . you know ， the dividends obtained by foreigner is exempt from the tax
税务局：您是美国人？好，先确定股息部分。外籍人员从外资企业取得的股息收入是免税的。 |
| 3. | The rise in foreign currency assets was due mainly to an increase in certificates of indebtedness , valuation of foreign currency investments , interest and dividend income from foreign currency assets
外币资产增加，主要是因为负债证明书增加外币投资的估值来自外币资产的利息及股息收入。 |
| 4. | The rise in foreign currency assets was due mainly to valuation gains on foreign currency investments , interest and dividend income from foreign currency assets and an increase in certificates of indebtedness
外币资产增加，主要是因为外币投资的估值收益来自外币资产的利息及股息收入及负债证明书增加。 |
| 5. | The deeming provisions will not impose any new tax and will not be invoked in respect of offshore profits , capital gains or dividend income , which are and will remain tax - exempt in hong kong
推定条文不会带来任何新的税务负担，亦并非向海外利润资本性收益或股息收入徵税。这些收入现时均获豁免缴税，将来亦不会改变。 |
| 6. | Rental income from the qualifying property and cash dividend income and interest income derived from permissible financial assets can be retained by the entrant and need not be ring - fenced under the scheme
投资者可保留合资格物业的租金收入、由获许金融资产所获得的现金股息收入及利息收入，这些收入不受制于本计划的规范。 |
| 7. | Rental income from the qualifying property and cash dividend income and interest income derived from permissible financial assets can be retained by the entrant and need not be ring - fenced under the scheme
投资者可保留合资格物业的租金收入、由获许金融资产所获得的现金股息收入及利息收入，这些收入不受制于本计划的规范。 |
| 8. | Whenthe bond is later converted into equity i . e . the mother share , theholder will thereafter participate in any dividend income declared andpaid out to replace the loss of interest income resulting from theconversion
当债券,是后来转为股本,即母亲的份额,持有者会此后参加任何股息收入申报和发放,以代替损失利息收入产生转换 |
| 9. | The increase in foreign currency assets was due mainly to valuation of foreign currency investments , interest and dividend income from foreign currency assets , which were partly offset by redemption of certificates of indebtedness
外币资产增加，主要是因为外币投资的估值来自外币资产的利息及股息收入，但有关增幅因赎回负债证明书而被部分抵销。 |
| 10. | The decrease in foreign currency assets was due mainly to valuations of foreign currency investments and redemptions of certificates of indebtedness , which were partly offset by interest and dividend income from foreign currency assets
外币资产减少，主要是因为外币投资估值及赎回负债证明书，但有关减幅因来自外币资产的利息及股息收入而被部分抵销。 |
