study notes 7th edition hksi chi
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200910
19996 20006 200110 200211 200512 20071 200910
1999 2000 2001 2002 2005 2007 2009
i
1.
1.1 1.1.1 1.1.2 1.2 1.2.1 1.2.2 1.3
1/1 1/1
1/2
1/4 2/1 2/1
2.
2.1 2.1.1 2.1.2 2.2 2.2.1 2.2.2 2.2.3 2.3 2.3.1 2.3.2 2.3.3 2.4 2.4.1 2.4.2 2.4.3 2.4.4 2.4.5 2.4.6 2.4.7
2/2
2/3
2/6
ii
3.
3.1 3.1.1 3.1.2 3.1.3 3.2 3.3 3.4 3.5 3.6
3/1 3/1
3.6.1 3.6.2 3.6.3
3/2 3/3 3/4 3/6 3/7
3.7
3.7.1 3.7.2 3.7.3 3.7.4
3/8
3.8 3.9 3.10
3.10.1 3.10.2 3.10.3
3/19 3/20 3/20
3.11 3.12 3.13 3.14
3.14.1 3.14.2
3/21 3/22 3/24 3/24
iii
4.
4.1 4.1.1 4.1.2 4.1.3 4.1.4 4.2 4.3 4.4 4.5 4.6 4.7
4/1 4/1
4/3 4/3 4/4 4/5 4/5 4/7 5/1 5/1 5/1 5/1
5.
5.1 5.2 5.3 5.3.1 5.3.2 5.4 5.4.1 5.4.2 5.5 5.6
5/8
5.6.1 5.6.2 5.6.3 5.6.4
5/9 5/9
5.7 5.8 5.9 5.10
5/12 5/12 5/13 5/15
iv
6.
6.1 6.1.1 6.1.2 6.1.3 6.5.1 6.5.2 6.5.3
6/1 6/1
6.2 6.3 6.4 6.5
6/3 6/4 6/4 6/6
6.6 7.
6/7 7/1 7/1 7/1 7/3 7/5
7.1 7.2 7.3 7.4 7.4.1 7.4.2
7.5 7.6 7.7
7/7 7/8 7/10 7/12
v
I I I I I I IV V VI VII VIII IX X XI
vi
1. 2. 3. IIIIVVVIVIIX 4. 5. VIII 6. X 7.
1% 7% 55%
9% 13%
5%
10%
100%
vii
11.1
50
1.1.1
1998 200865 1 0 . 5 % 1 2 . 6 % 2 0 3 6 26.4% 1.1.130.0 65 25.0 20.0 15.0
65 26.4
12.6 10.5
10.0 5.0 1998
2003
2008
2013
2018
2023
2028
2033 2036
1.1.2
300
1 /1
1.1.2
1999 12 31
90
200
20 /
1.2
1.2.1
1 9 9 4 (Averting the Old-Age Crisis)
1 /2
(a) (b)
(a)
(b) (c)
1.2.1
1.2.2
(a)
(b)
1 /3
(c)
1.3
HK$100 2008 H K $ 3 5 0 (a) -o-o-o-
(b) (c)
(d) (e)
(f)
1 /4
80 4 1 20% 1 1998 65 (a) (b) (c) (d) 10.5% 12.6% 18.4% 26.4% ..... ..... ..... ..... [ 1.1.1]
2
300 (a) (b) (c) (d) 100 200 ..... ..... ..... ..... [ 1.1.2]
1 /5
3 1994 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (i) (iv) (ii) (iii) (ii) (iv) ..... ..... ..... ..... [ 1.2.1]
4
(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 1.2.2]
1 /6
2
1995 8 1 9 9 8 1999
2.1
1998 9 1 9 9 8 2000 1 10
2.1.1
(a) (b) (c) (d) (e) (f) (g) (h)
2/1
2.1.2
4
2.2
2.2.1 (a) *
(b)
offering documents
*
2/2
(c)
2.2.2
(a)
(b)
2.2.3
(a)
(b)
2.3
1998 4 1999 5 2.3.1
2/3
(a)
(b) (c) (d) (e)
(f) (g)
(h) (i)
2.3.2
(a)
(i) (ii)
(iii) (iv) (v) (vi)
(vii)
2/4
(b)
(i) (ii)
(c)
(i) (ii)
(iii) (iv)
(v) 2.3.3
(a) (i) (ii)
(iii) (b) (i) I
2/5
(ii)
II
(iii) III (iv) (v) (c) (i) IV V
II
2.4
2.4.1
(a)
(b) (c)
2.4.2
(a) (b)
2/6
(c)
2.4.3
(a) (b) (c) (d)
(e)
(f)
2.4.4
(a) (b) (c) (d) (e) (f) (g)
2/7
2.4.5
2.4.6
2.4.7
4.1 -o-o-o-
2/8
1 (a) (b) (c) (d) ..... ..... ..... ..... [ 2.2.3]
2 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 2.3.3]
3
(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (i) (ii) (iii) (ii) (iii) (iv) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 2.4]
[ ]
2/9
3
3.1
3.1.1
(a) (i) HK$1.5 4.4 (iii)
(ii)
(iii)
(iv)
(b)
(i) (ii) 5
(iii)
3/1
3.1.2
3.1.3
(a)
HK$6 0.03%
(b)
(c)
3.2
4 4.3 (a) (i) 9
(ii) (iii)
3/2
(b)
( ) HK$1.5 HK$5,000 (i) (ii)
(iii)
(c)
7 (i) (ii) (iii) *
3.3
(a)
(i)
(ii)
*
offering documents
3/3
(b)
(i)
(ii)
(c)
(i)
(ii) (iii)
(iv)
3.4(a)
3.5 18 65 (i) 6 0 6 0 (ii)
(b)
3/4
60
132 1. 2. 3. 4. 5. 6. 7. 8. 9.
1. 2. 3. 4. 5. 6. 7. 8.
1. 2.
3/5
3. 4. 5. 6.
7. 8. 9. 10.
(iii)
III
3.5
(a) (b) (c) (d) 18 65 13
(e)
3/6
(f) (g) (h)
(b) (d) (g) (h)
3.6
3.6.1 (a) 60
(b)
3.6.2 (a)
HK$5,000 HK$60,000
(b)
3.6.3 (a)
3 0
(b)
3/7
(c)
6 0
3.7
3.7.1 (a) (i)
60 5% HK$5,000 5% H K $ 2 0 , 0 0 0 HK$1,000
5% H K $ 3 2 . 5 (HK$) 160 160 - 650 650 (HK$) (HK$) 5% 5% 5% 32.5 32.5
3/8
(HK$) 160 160 260 260 390 390 520 520 650 650 (HK$) 7.5 7.5 15 22.5 30 30 (HK$) 7.5 15 22.5 30 30 (HK$) 7.5 15 30 45 60 60
(ii) IV (iii) 60 10 (iv) (v)
3/9
(a) 1 30 1 30
(b)
(vi)
(a) 10 (b) 10 (a) 10
3/10
(b) 10 (a) (b) 10 V (vii) (vi)
30 30 31
(viii) (ix) 7
3/11
(x)
HK$5,000 5%
(xi)
H K $ 2 0 , 0 0 0 HK$1,000 HK$20,000 5%
VI (b) (i) 5% 5% (ii) 30
3/12
(iii)
HK$1,000 HK$12,000
(iv)
3.7.1(b)(vi) 28 HK$240,000
(v)
HK$60,000
3/13
(vi)
HK$5,000 HK$60,000 HK$20,000 HK$240,000 12
= HK$60,000 x DC/365 = HK$240,000 x DC/365
DC (vii) 60 (viii) (ix) (x) VII
3/14
(c)
(i)
16/3
15/431
30/4
61
16/3/2009 1/5/2009 15/5/2009 10/6/2009 16/3/2009 - 31/5/2009 1/5/2009 - 31/5/2009
(ii)
16/3
15/431
30/4
61
16/3/2009 20/4/2009 15/5/2009 10/6/2009 16/3/2009 - 31/5/2009 20/4/2009 - 31/5/2009
3/15
(iii)
16/3
15/431
30/4
61
16/3/2009 1/5/2009 15/5/2009 10/6/2009 16/3/2009 31/3/2009
10/7/2009 1/4/2009 - 30/6/2009 1/5/2009 - 30/6/2009
(iv)
HK$2,000 HK$100 (5%) HK$15,000 HK$750 (5%) HK$750 (5%)
(v)
3/16
(vi)
HK$30,000 HK$1,000 H K $ 2 0 , 0 0 0 5% HK$1,000 ( HK$20,000 5%)
3.7.2
(a)
(i) (ii) (iii) (iv)
(b)
3/17
(c)
(d)
(e)
3.7.3
(a)
HK$12,000
(b)
6 15% 1 2
(c)
3.7.4
3/18
(a)
(i) 10
(ii)
(iii) (iv)
(b)
(i) (a)(ii) 5 % H K $ 5 , 0 0 0 1 0 %
(c)
(i) H K $ 3 5 0 , 0 0 0 3 HK$450,000 4 HK$50,000 6 HK$100,000 12
(ii)
3.8(a)
3/19
(b)
12A 3.13
(c)
(d)
(e)
3.9
3.11 65
3.10 3.10.1 (a)
(b)
3/20
(c)
3.10.2
3.10.3 (a) 30 (b)
3.11 65 65 1. 60
2.
3/21
3.
H K $ 5 , 0 0 0 (i) 12
4.
5.
(ii)
(iii)
30 60
3.12 (a) (i) (b) 6
(ii)
3/22
(b) 6 (iii) 6 (iii) (b) 6 6 6 6
(iv)
(v)
(b)
* (i) (i) (ii)
(ii)
(iii)
*
(c)
3/23
3.13 (a) (i) H K $ 5 5 , 0 0 0 HK$80,000 H K $ 8 0 , 0 0 0 HK$55,000 HK$80,000 HK$25,000 H K $ 4 0 , 0 0 0 (i) H K $ 4 0 , 0 0 0 H K $ 1 5 , 0 0 0
(b)
(ii)
(c)
3.14 3.14.1 (a)
(b)
(c)
3/24
(d)
2008 12 1 (b)
(e)
3.7.1(a)(vi) ( 3 . 7 . 1 ( a ) ( v i i i ) ) 7 3 . 7 . 1 ( a ) ( i x ) 10 3 0
(f)
(g)
3.14.2 (a)
(b)
(c)
-o-o-o-
3/25
1 (a) (b) (c) (d) [ ..... ..... ..... ..... 3.6.3]
2
? (a) (b) (c) (d) ..... ..... ..... ..... [ 3.8]
3 (i) (ii) (iii) (iv) (a) (b) (c) (d) HK$5,000 HK$6,000 HK$20,000 HK$30,000 (i) (iii) (i) (iv) (ii) (iii) (ii) (iv) ..... ..... ..... ..... [ 3.7.1]
3/26
4
HK$3,000 (i) (ii) (iii) (iv) (a) (b) (c) (d) HK$150 (i) (i) (ii) (i) (iii) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 3.7.1]
5
(i) (ii) (iii) (iv) (a) (b) (c) (d) HK$12,000 15% (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 3.7.3]
[ ]
3/27
4
4.1
4.1.1 (a) (a)
(b)
(c) (d) (e)
(f)
(g)
(h)
(i)
(j)
4/1
4.1.2
(a)
(b) (c) (d) (e) (f) (g)
4.1.3
(a)
(i)
(ii)
(b)
4/2
4.1.4
4.2
(a) (b) (c)
4.3
3.2 (a) (b) (c) (d) (e) (f) (g) (h)
4/3
(i) (j) (k)
4.4
(a) (i) HK$1.5 HK$3,000 (ii) (iii) (iv) (b)
4/4
(c)
10% HK$1,000
4.5
(a) (b) (c) (d) (e) (f)
(g) (h)
(i)
4.6
4/5
1 (a) 2 (a) (b) 3 (a) 4 (a) 5 (a) 6 (a) 7 (a) 8 (a)
4/6
4.7
(a)
(i) 4 HK$5,000 HK$50,000
(b)
(i) HK$200,000 2
(ii)
(iii)
-o-o-o-
4/7
1 (a) (b) (c) (d) ..... ..... ..... ..... [ 4.1.1]
2
(a) (b) (c) (d) [ 4.6]
3 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) [ ..... ..... ..... ..... 4.4]
[ ]
4/8
55.1
(a) *
(b)
(c)
5.2
3
5.3
5.3.1
*
offering documents
5/1
(a) 37
(b)
(c)
(d) (e) (f)
(g)
(h)
5.3.2
(a)
(i) 100%
5/2
(ii)
90
(iii) (iv) (v) (vi)
(vii)
(i)
(ii)
(b)
(i)
(ii)
5/3
(i) (ii)
(i) (ii) (iii)
65
5/4
(i) (ii) 3 (iii) 65 (iv) 3 6 (v) (vi)
5/5
(c)
(i) (ii) 10 3 10 3
5/6
(iii) (iv) (v)
5/7
5.4
5.4.1
5.4.2
(a) 104 (b) G H G H 104
5/8
5.5
(a) (b) (c) (d) (e) (f) (g)
5.6
(a) (b) (c)
5.6.1 (a)
(i) HK$1,000 9
(ii)
5/9
(iii)
(iv)
(v)
(b)
(i)
(ii)
5.6.2
(a) (b)
5/10
(c)
(d)
5%
5.6.3 (a)
(i)
(ii)
(b)
(i) (ii)
(c)
5/11
5.6.4
3 0 %
5.7
(a) (b)
(c)
(a) (b) (c)
(d)
5.8
(a)
(b) (c)
5/12
(d)
(e)
(f)
5.9
(a) (i) (ii) (iii) (iv)
(b)
5/13
(c)
(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi)
(d)
(e)
F 2009 9 1
5/14
5.10
-o-o-o-
5/15
1 (a) (b) (c) (d) ..... ..... ..... ..... [ 5.3.2]
2
(a) (b) (c) (d) ..... ..... ..... ..... [ 5.4.2]
3 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (ii) (iii) (i) (ii) (iv) (i) (iii) (iv) (ii) (iii) (iv) ..... ..... ..... ..... [ 5.1 5.3.1]
5/16
4
(i) (ii) (iii) (iv) HK$3,000 HK$2,000 HK$3,000 HK$3,000 HK$3,000 HK$4,000 HK$6,000 HK$5,000 (i) (ii) (i) (iii) (ii) (iii) (iii) (iv) ..... ..... ..... ..... [ 5.3.2]
(a) (b) (c) (d)
5
(i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (iii) (i) (ii) (iii) (ii) (iii) (iv) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 5.9]
[ ]
5/17
6
6.1
6.1.1 (a) (b) 6.1.2
6/1
(a)
(i)
(ii)
(iii)
(i) (ii) ( i i i ) (b) (a)(iii) 6.1.3
(a) (b)
6/2
6.3
6.2
(a ) (b) (c ) (d) 100% (e ) (f) 60 - (b) (c ) (d) (e ) (f) (e ) (f) 6.5.2 6.5.2 -
1
(a )
1
- - - (a) (d) (e) (f)
6/3
6.3
2000 5 3 2000 5 3 2 6.6
6.4
(a)
(b)
(c)
2
2000 12 1 18 65
6/4
(a)
3
(b)
(c)
(d)
(a) 6.5.2
(b)
3
6/5
14
6.5
6.5.1
6.5.3 6.5.2
6/6
6.5.3
(a) 1.2 x HK$20,000x 4
(b)
6.6
(a) (i) (ii)
4
( i) ( i i) ( i i i)
6/7
(b)
(i) 5
(a) (i)
(b)
(i) 1
(c)
(i) 2 0 0 0 1 2 1 V 9
5
6/8
-o-o-o-
6/9
1 (a) (b) (c) (d) .. .. .. .. [ 6.2]
2 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (i) (ii) (ii) (iii) (iii) (iv) ..... ..... ..... ..... [ 6.4]
[ ]
6/10
7
7.1(a)
(i) (ii)
(b)
(i)
(c)
(ii)
(d)
7.2(a)
(i) (ii)
7/1
(b)
(i) (ii) (iii)
(c) 1999 (i) (ii) (iii) (d)
(i)
7/2
(ii) (iii)
(v)
(iv)
(v)
(vi)
7.3
(a) (i) 1 4 (ii)
7/3
(iii)
7.3(c)
(iv)
(b)
(c)
(i)
(ii)
(iii)
(iv)
7/4
(d)
(e)
(i) (ii) (iii) 2918 0102
www.mpfa.org.hk 1 16 223 1 36 1 1 607 608 388 1 1 25
7.4
7.4.1
7/5
7.4.2
(a) (b) (c)
7/6
7.5
(a) (i) (ii) (iii) (b)
(i)
(ii)
(c)
(i) (ii) *
(iii)
(iv)
*
offering documents
7/7
(v)
1 4
(vi)
(vii)
(viii) (ix) (d)
(i) (ii)
7.6
(a) (i) (ii) (b)
(i)
(ii) (iii)
7/8
(c) (i)
(ii)
(iii)
(d)
(i) (ii) (iii)
(e)
(i) 30 40 30
(f)
6 0 6 5 5 (i)
(ii)
(ii)
(g)
7/9
7.7
(a) (b) (i) 103 103 HK$500,000 3 107 107 HK$1,000,000 7 114 HK$5,000,000 7 194
7/10
(ii)
77 77 HK$1,000,000 2
-o-o-o-
7/11
2005 10
7/12
1 1 2 3 4
7/14 7/15 7/18 7/19
2
7/20
3
7/24
4 1 2 3 4 5 6 7 8 9 10 7/26 7/26 7/27 7/27 7/28 7/29 7/29 7/30 7/31 7/31
7/13
1 1. 1.1 2 69(2) 70(2)
1.2
1.3
1.4
1.5
1.6
7/14
2.
2.1 4 8 5 2 0 ( 8 ) (a) (i) 571
2.2
(ii)
(iii)
(iv)
(b) 2.3
21 21A
7/15
2.4
43 (a)
2.5
2.6
2.7
2.8
(b)
(c)
(d)
2.9
7/16
1 4 2.10 1 4
2.11
2.12
2.13
2.14
2.15
2.16
2.17
2.18
7/17
2.19
2.20 2.21
2.22
3.
3.1
3.2
3.3
7/18
3.4
3.5
4.
4.1
4.2
7/19
2 485 1. 155 2 41 8 6 41 69 70 41
2.
3.
4.
5.
6. 7.
8.
9. 10.
7/20
11.
571 116 571 120 66 5A (a) (b) 7/21
12.
13.
14.
15.
16. 17.
18.
19.
20.
20.1
(a) (b)
20.2
(a) 1 4
(b)
(c)
21.
22.
23.
24.
7/22
25.
485 1 571 5 2 4 571 5 2
26. 27.
28.
29.
30.
31.
32. 33.
34.
35.
7/23
3 1. 2. 3. 4. 5. 6. 7.
7/24
8. 9. 4
7/25
4 1. 1.1 * (a) 201
1.2
1.3
1.4
(b)
(c) 1.5
2.
2.1
*
7/26
2.2
2.3
3.
3.1 (a) 571 1 4 1 4
3.2
3.3
(b)
3.4
41
4.
4.1
7/27
4.2
4.3
4.4
5.
5.1
5.2
5.3
5.4
5.5
7/28
5.6
5.7
6.
6.1
6.2
6.3
7.
7.1
7/29
7.2
8.
8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
8.9
8.10
7/30
8.11
8.12
8.13
8.14
8.15
9.
9.1
10.
10.1 (a) (b)
10.2
7/31
(c)
-o-o-o-
(d)
(e)
(f)
7/32
1 (a) (b) (c) (d) ..... ..... ..... ..... [ 7.3] 2 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (iv) (i) (ii) (iii) (ii) (iii) (iv) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ 7.2] 3 (i) (ii) (iii) (iv) (a) (b) (c) (d) (i) (i) (ii) (i) (ii) (iii) (i) (ii) (iii) (iv) ..... ..... ..... ..... [ ]
[ ]
7/33
I
I/1
II 2009 9 30 5 1 6
A.
B.
C. II.1 I.2 I.3 I.4 I.5 I.6 I.7 I.8 I.9
II/1
IIII.1 II.2 II.3 II.4 II.5 II.6 II.7 II.8 II.9
IIIIII.1 III.2 III.3 III.4 III.5 III.6 III.7 III.8 III.9 III.10 I I I . 11 III.12 III.13
IVI V. 1 I V. 2 I V. 3 I V. 4 I V. 5 I V. 6 I V. 7 I V. 8 I V. 9 I V. 1 0 I V. 1 1
2004 6
2 0 0 8 11
II/2
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4(3) 7 A B
VV. 1 V. 2 V. 3 V. 4 V. 5 V. 6 V. 7 V. 8 V. 9 V. 1 0 V. 1 1
D.
II/3
III
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1
2. 60 60
III/1
1
3. (dependent visa) ---
13 13
13 13
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4.
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III/2
5. ---
6. ------
III/3
IV 1. 13
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---
IV/1
- - - - - 3. - - - - - - 4. - - - 5.
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IV/2
6.
7.
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IV/3
8.
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IV/4
V
30 2008 11 1 10 * 10 * 10
V/1
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10 (1) (2) (3) 30 2008 11 1
V/2
VI 2000 12 1 60 * 3 HK$35 4 HK$45 60 60 1 30 30 31 1 30 * * 5 % 5 % 1 0 7
VI/1
30 30 5% 10 ***
VI/2
7 HK$100,000 12 HK$200,000 2 10
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6 0
60 HK$5,000 5% HK$20,000 HK$1,000 *** 2008 12 1
**
4 HK$45
VI/3
VII 2000 12 1 * 60 5% HK$240,000 HK$60,000 HK$1,000 HK$12,000
1 1 1 2 3 1 12 1 12 31 12 1 12 31
-
30 - -
VII/1
30 HK$5,000 HK$60,000 *
VII/2
VIII
(a) (i) (ii) (iii)
(b)
VIII/1
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(c)
(i)
(ii)
(iii)
(iv)
VIII/2
(d)
(i)
(ii)
(iii)
(e)
(i)
(ii) (iii)
(iv)
(v)
(f)
(i) VIII/3
(ii)
(iii)
G H G
(iv)
(v)
VIII/4
+
*
*
VIII/5
=
VIII/6
IX 2009 9 30 Amendments Relating to MPF Schemes Ordinance Date of Payment of Contribution Fee Comparative Platform Get to Know the Fees and Charges of Your MPF Funds Guide on Obligations Persons MPF Rights and for Self-employed
2008 ( )( 2 )
How to Manage Your MPF When Changing Jobs Industry Schemes MPF Decoder for the Youth MPF 7 Smart Tips for Smart Employers New Penalties for the MPF Offences The MPF Schemes (Amendment) (No.2) Ordinance 2008 Understanding MPF Schemes and ORSO Schemes What Employees Should Know About MPF
: www.mpfa.org.hk IX/1
X
1
1
22
3
3
4
13
4
5
9 6 14 13 60
5
6
X/1
6
7
(dependent visa) 13
7
8
8
9
9
10
10
11
18
X/2
11
60
12 12
13 13
11
2
2
33
X/3
44
5
5
6
30 30
6
7
7
8
X/4
8
99
60
10
10
11
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12 12
30 60
13 13
60
14
X/5
14
15 15
16 16
17
w w w. m p f a . o r g . h k
17
18 18
X/6
19 19
20
20
11
22
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X/7
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3
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4
55
7
66
10 HK$5,000 10% 3 HK$350,000
7
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88
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12 12
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5 % H K $ 5 , 0 0 0 H K $ 2 0 , 0 0 0 HK$60,000 HK$240,000 HK$5,000 HK$60,000
14 14
30
15 15
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16 16
17 17
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X/10
18
60
19 19
20 20
21 21
22 22
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23 23
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24 24
1
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10
33
MPF(S)-P(M) w w w. m p f a . o r g . h k
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33
44
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55
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88
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2
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2
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1 3 2 1. 2. 3. 4. 5. 6. 7. 8. 9.
4
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77
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8
10
8
9
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9
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260 390 390 520 520 650 650
15 22.5 30 30
15 22.5 30 30
30 45 60 60
5% (HK$) 160 160 - 650 650 (HK$) 5% 5% 32.5 (HK$) 5% 32.5
10
10
-o-o-o-
X/20
XI 60 60 3.4(b)(i) HK$5,000 3 . 11 ( e ) 3.7.1(a)(iv) 3.6.3 3.7.1(a)(viii) 7.1(c)(i)
XI/1
3.7.1(b)(ix) 3.7.1(b)(iii) 3.7.1(a)(ii) 3.4(b)(iii) 3.7.2 3.3(c) 5.3 60 3.6.3(c)
XI/2
5.3.2(c)(iii)
7 3.7.1(a)(ix) 3 . 11 ( d ) F 2009 9 1 5.9(e) (i) (ii) 10 3.7.1(a)(vi) 10 10 3.7.1(a)(vi) 3.7.1(a)(v)
XI/3
3.7.1(a)(v)
1 30 1 30 3.7.1(a)(v) 5.3.2(c)(iv) 3.2 5.3.2(b) 5.3.2(b)
5.3.2(b)
XI/4
5.3.2(b) 5.3.2(b) 5.3.2(b) 6.1.1(b) 6.1.1(a) 3.7.1(b)(v) 2.2.1(a),3.2(c)(ii),5.1(b),7.5(c)(ii) 10 3.7.1(a)(iii) 60 3.7.1(a)(iii) 60 3.7.1(b)(vii)
XI/5
65 3 . 11 7.1(c)(ii)
5.4 7.3(d) 10% 5% 3.7.1 7.1 7.1(c)(i) 7.1(c)(ii)
XI/6
7.3(c) 7.3(a)(ii) 37 5.3.2(a) 3.3 6.4 3.1.2 1.2.2(a) 5.3.2(c)(iii)
XI/7
3.3(b) 60 3 . 11 ( a ) HK$160 3.7.1(a)(i) HK$5,000 3.7.1(a)(x) HK$5,000 HK$60,000 3.7.1(b)(vi) HK$650 3.7.1(a)(i) H K $ 2 0 , 0 0 0 3.7.1(a)(xi) HK$20,000 HK$240,000 3.7.1(b)(vi) (a) ( b ) 1 . 2 x HK$20,000 x 6.5.2
XI/8
5.3.2(c)(ii) 3.1.3 3.6.1
3.3(a) 60 3.4(b)(i) 3.4(b)(i) 10% HK$1,000 4.4(c) 5.3.2(c)(v)
XI/9
6.4 6 0 3.4(b)(ii) 3.5 6.1,6.2 3.10 65 3.9 65 3 . 11
XI/10
3.8
XI/11
60 3.4(b)(i) 1.2.1 3.11(e) 3.7.1(a)(iv) 3.6.3 1.2 VIII(e)(v) 7.1(c)(i) = 3.11(d) 5.3.1(a) 5.5 5.6.1(a) 3.7.1(a)(ix) 5.3.2(c)(iii) 3.7.2 5.3.2(a)(vi) 4.4(a)(ii) 3.3(c)
1.2.1
- - - - 3.7.1(b)(ii) 3.7.1(a)(vi) 3.7.1(a)(vi) 3.7.1(a)(vi) 5.9(e) 3.7
3.7.1(a)(viii) 5.6.2(c) 7.2(b) VIII(b)(ii) 3.11(b)
7.4.2(c) - - - 3.7.1(b)(ix) 3.7.1(b)(iii) 3.7.1(a)(ii) 3.7.1(a)(i) 6.3 3.11(c) 1.2 3.4(b)(iii) 3.6.2 3.6.3(c) 5.9(a) VIII(a)(ii) 5.3
- - - - - - - - - 4.4(a) 4.2 4.1.2 7.7 4.7 2.2.3 4.1.1(a) 3.7.1(b)(ii) 3.7.1(a)(v) 3.7.1(a)(v) 3.7.1(a)(v) 3.7.1(a)(i) 5.6.2(a) VIII(b)(ii)
- - - - - -
4.4(c) 4.4 3.6.3, 4.3 4.4(b) 2.4.7 5.3.2(c)(ii) 3.10.3(b) 3.7.4 3.7.4(c)(ii) 3.7.4(c)(i) 3.2 VIII(c) VIII(c) 5.6.2(a), VIII(c) 5.3.2(c)(iv) 5.6.2(d) 2.2.3 3.13
- - - - - - - - =
5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b)(vi) 3.4(b)(ii) 6.3 7.3(a)(i) 7.3(a)(i) 5.9(b) 6.1.1(b) 6.1.1(a) 5.6.2(a) 5.6.2(d), VIII(d) 2.2.1(a), 3.2(c)(ii), 5.1(b), 7.5(c)(ii)
6.1.3(b)
4.1.1 4.1.1(g) 5.3.2(c)(i) 5.3.2(c)(ii) 3.2(b) 2.4.3 5.4.2(b), VIII(f) 7.2(b)(iii) 2.2.2
=
3.7.1(b)(v) VIII(b)(i)
132 3.4(b)(ii) 5.3.2(a)(vii) 2.2.3 2.2.2(b)
7.4.2(c) 2.2.2(b) 2.2.2(b)
- - - 7.4.2(c) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b) 5.3.2(b)
7.1(c)(ii) 5.6.2 5.4 6.6 4.7(b)
- - - 3.7.1(b)(vii) 3.7.1(a)(iii) 3.7.1(a)(iii) 7.2(c) 3.11 1.1.2
7.2(c)
7 7.4.1 2.3.3(a) 5.1(a) 2.3.3(a), 5.9, II(B) 5.3.2(a) 2.3 2.3.3(b) 3.3, 5.2 2.1.2 2.3.3(c),
3.6.1(b) VIII(a)(iii) VIII(a)(i) 5.9(c) 5.9(d)
4.6, II(D) = = 6.6 3.6.3(b) 5.3.2(c)(iii) 3.4 VIII 6.4 VIII(b)(iii) VIII(b)(i) 7.3(a)(i)
7.4.2(c) 3.1.2
7.3(d) 2.3.2(a) 2.3.2(c) 2.3.2(b) 2.3.1 - - - - - - - - 2.1 2.1 2.1.2 2.1.1 3.7.1 7.1 7.1(c)(i) 7.3(e) 7.1(c)(ii) 7.3 7.3(c) 7.3(a)(ii)
1
4 7.3(a)(i) 9 3.2(a)(i), 5.6.1(a)(ii) 1.2.2(a) 3.7.1(b)(x)
2.2.3 VIII(a) 5.3.2(c)(i) 5.6.2(d)
- 3.7.1(b)(vi)
- - - - -
3.7.1(a)(x) 3.7.1(a)(i) 6.5.2
2.4.5 4.1.1(e)
3.7.1(b)(vi) 3.7.1(a)(xi) 3.7.1(a)(i) 3.11 7.4.2(b)
7.4.2(a) 1.2.1 5.3.2(c)(v) 5.6.2(a) 5.6.2(b) 7.3(a)(i) 5.6.2(d) 3.13 5.6.2(b) 2.4.4 7.4.2(a)
5.4.2(a), VIII(e)
5.4.1 3.11(a) 5.6.4 3.12 2.4.6 3.7.3 6.6 4.1.1(a) 5.3.2(a)(vii) 3.3(b) 5.4.2(a) 3.4(b)(ii)
6.4 5.6.1(a) 4.4(c) 4.7(b)(i)
VIII(b) 5.3.2(c)(ii) 5.6.2(c)
7.4.2(b) 7.4.2(b)
3.5(g)
7.4.2(c) 3.7.4(c), 4.7(b)(iii) 3.1.3 4.4(a)(i) 3.6.1 3.6.1 3.3(a) 3.4(b)(i) 3.4(b)(i) 6.1.3(a) - 3.5 5.6.2(a) 2.2 3.4(b)(ii) 3.7.1(a)(i) 4.4(a)(ii)
-
3.7.1(a)(i)
= 5.3.2(b)(vi) 4.1.3(a) 6.1, 6.2 2.4.1, 6 2.1, 6.4 6.1.2(a) 6.1.2(b) 3.10.3(a) 3.10.3(a) 5.8
2.2.1, 7.2(b)(ii) 7.4.2(b) G 2.4.2, 7.7(b)(i) 5.1(b) VIII(f)(v)
4.7(a)
3.10 3.9 3.11 3.8 5.3.2(a)(vii)
1 1 2 3 4 5
(a)
(c)
(b)
(a)
-
2
(c)
(a)
(b)
-
-
3
(d)
(d)
(a)
(c)
(c)
4
(a)
(d)
(c)
-
-
5
(a)
(c)
(c)
(c)
(d)
6
(c)
(b)
-
-
-
7
(b)
(a)
(d)
-
-
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