A "gain" or a "loss" is defined to consist only of a gain or a loss in money or property (including intangible property), but could be temporary or permanent.
本法令定義的「獲益」（gain）和「損失」（loss）僅指在金錢或財產（包括無形財產）上的得失，而該得失可以是暫時性或是永久性的。