Factories and Industrial Undertakings Ordinance

(5)
In this
section—
turnover
(
營業額
)
                means the revenue arising in or derived from Hong Kong from the principal business
                activities carried on in Hong Kong by a proprietor, but excluding the revenue that
                arises incidentally or is exceptional in nature;
year
(
年份
), in relation to a
                    proprietor,
means—
(a)
the financial year of the proprietor; or
(b)
if the proprietor does not have a financial year, a calendar
                        year.