Employee relationship expense – all payment for managing relationships between the Club and employee, including festive, special event and staff induction expenses.

Business entertainment – meals or drinks with outside business partners and vendors.

Helper / promotor expense.

Cash coupons / cash prizes – include supermarket coupons; department stores coupons; cakes and coffee coupons etc.

Overseas business travel expenses – include travelling expenses to Macau, Conghua and other China Mainland cities (travelling expenses include train and ferry fares; taxi and bus fares; meals; long distance calls and parking fee etc).

Pre-paid items – such as top-up Octopus and SIM card.

Medical expenses – include vaccination or other injection fees.