A、Profit of the overseas investment. B、Land premiums. C、Salaries tax. D、Stamp duty. A

A 21.4-billion HK dollar (2. 74 billion US dollars) surplus has been recorded in the Hong Kong government coffers for the 2004-05 fiscal year that ended March 31, the government said here Friday. This was largely a result of additional receipts from land premiums, salaries tax and stamp duty, a government official explained The surplus was 9. 4 billion HK dollars above the revised estimate of 12 billion HK dollars announced in the 2005--06 Budget. Expenditure was 7. 5 billion HK dollars lower than forecast. The final results for the 2004--05 financial year were the same as the provisional results published on April 27. Revenue amounted to 263. 6 billion HK dollars (33.79 billion US dollars) while expenditure reached 242. 2 billion HK dollars (31.05 billion US dollars).