Individuals – an individual having a portfolio comprising deposits and securities of not less than HK$8 million at the relevant date when any one or more of the following are taken into account:

• a portfolio on the individual’s own account；

• a portfolio on a join account with the individual’s associate；

• the individual’s share of a portfolio on a joint account with one or more persons other than the individual’s associate；

• a corporation which has its principal business the holding of investments and is wholly owned by the individual。