2005/06 Average Exchange Rates of Major Foreign Currencies for Salaries Tax Purposes

Average Buying Rate in Hong Kong Dollar

( Buying rate is used to convert chargeable income received in foreign currency into Hong Kong dollars )

This table basically consists of 10 columns. The first column is the average buying rate from 1.4.2002 to last day of month. The second column is the average buying rate for US Dollar. The third column is the average buying rate for Pound Sterling. The fourth column is the average buying rate for Canadian Dollar. The fifth column is the average buying rate for Deutsche Mark.The sixth column is the average buying rate for Swiss Franc. The seventh column is the average buying rate for Japanese Yen (per 100). The eighth column is the average buying rate for Australian Dollar. The ninth column is the average buying rate for Euro. The tenth column is the average buying rate for HK$100 for Renminbi (Chinese Yen).
From 1.4.2005 to last day of month	US Dollar	Pound Sterling	Canadian Dollar	Swiss Franc	Japanese Yen (per 100)	Australian Dollar	Euro	HK $100 for Renminbi (Chinese Yuan)
2005 Apr	7.7580	14.7000	6.2888	6.5002	7.2472	6.0048	10.0484	106.0875
May	7.7562	14.5282	6.2393	6.4334	7.2597	5.9718	9.9443	106.1450
Jun	7.7537	14.3737	6.2433	6.3290	7.2171	5.9585	9.7697	106.2331
Jul	7.7509	14.1608	6.2664	6.2412	7.1423	5.9257	9.6562	106.1184
Aug	7.7487	14.0993	6.2982	6.2178	7.1136	5.9190	9.6265	105.7378
Sep	7.7459	14.0775	6.3415	6.2014	7.0888	5.9181	9.6024	105.4842
Oct	7.7430	14.0103	6.3735	6.1719	7.0377	5.9043	9.5573	105.3082
Nov	7.7404	13.9306	6.3928	6.1363	6 .9733	5.8753	9.5001	105.1705
Dec	7.7383	13.8781	6.4210	6.1114	6 .9224	5.8592	9.4613	105.0533
2006 Jan	7.7365	13.8514	6.4447	6.1043	6.9012	5.8518	9.4507	104.9512
Feb	7.7357	13.8179	6.4699	6.0876	6.8700	5.8407	9.4302	104.8427
Mar	7.7348	13.7869	6.4878	6.0733	6.8466	5.8222	9.4179	104.7350

Average Selling Rate in Hong Kong Dollar

(Selling rate is used to convert deductible expense paid in foreign currency into Hong Kong dollars)

This table basically consists of 10 columns. The first column is the average selling rate from 1.4.2002 to last day of month. The second column is the average selling rate for US Dollar. The third column is the average selling rate for Pound Sterling. The fourth column is the average selling rate for Canadian Dollar. The fifth column is the average selling rate for Deutsche Mark. The sixth column is the average selling rate for Swiss Franc. The seventh column is the average selling rate for Japanese Yen (per 100). The eighth column is the average selling rate for Australian Dollar. The ninth column is the average selling rate for Euro. The tenth column is the average selling rate for HK$100 for Renminbi (Chinese Yen).
From 1.4.2005 to last day of month	US Dollar	Pound Sterling	Canadian Dollar	Swiss Franc	Japanese Yen (per 100)	Australian Dollar	Euro	HK $100 for Renminbi (Chinese Yuan)
2005 Apr	7.8080	14.8500	6.3488	6.5602	7.3072	6.0648	10.1284	106.0875
May	7.8062	14.6782	6.2993	6.4934	7.3199	6.0318	10.0243	106.1450
Jun	7.8037	14.5237	6.3033	6.3890	7.2775	6 .0185	9.8497	106.2331
Jul	7.8009	14.3108	6.3264	6.3012	7.2027	5 .9857	9.7362	106.1184
Aug	7.7987	14.2493	6.3582	6.2778	7.1738	5.9790	9.7067	105.7378
Sep	7.7959	14.2275	6.4015	6.2614	7.1490	5.9781	9.6826	105.4842
Oct	7.7930	14.1603	6.4335	6.2319	7.0974	5.9643	9.6374	105.3082
Nov	7.7904	14.0806	6.4528	6.1963	7.0331	5.9353	9.5802	105.1705
Dec	7.7883	14.0281	6.4810	6.1714	6 .9822	5.9192	9.5414	105.0533
2006 Jan	7.7865	14.0014	6.5047	6.1643	6.9610	5.9118	9.5308	104.9512
Feb	7.7857	13.9680	6.5299	6.1476	6.9298	5.9007	9.5103	104.8427
Mar	7.7848	13.9370	6.5478	6.1332	6.9065	5.8822	9.4980	104.7350