失落俱樂部同尋求自殺協同會都係同一秘密組織既 100% owned subsidiary ，今年佢地要 restructuring ，失落俱樂部諗住解散，所以佢將佢既屬下組織迷失會既 100% shares 全數轉移左俾尋求自殺協同會。
請問有咩 stamp duty 既 implication 呢？

Under section 44, Hong Kong stock made to or on trust for an exempted institution is exempt from stamp duty. An exempted institution means a charitable institution ot a trust of a public character that has been granted exemption for tax under Section 88 of the Inaland Revenue Ordinance. Since 失落俱樂部 and 尋求自殺協同會 are not exempted institutions, they cannot grant exemption under this section.
However, under section 45, stamp duty is not chargeable on an instrument having the effect that transferring a beneficial interest in Hong Kong stock from one associated body corporate to another body corporate. Therefore, the whole sum of stamp duty incurred is exempted.

o係度諗緊今年考試要去邊度溫書既同時，
又有成堆 project 同 assignment 等緊我，
心情既低落估唔到到而家都仲未恢復過黎，
刻意既沉淪同放縱令到身心都麻目哂。
無哂應該有既機智同埋記憶。

頭先食飯，同桌老豆個 fd 問我校長係乜水？
個腦諗極都醒唔起，只記得有個人叫潘宗光。
死火，做人唔向前望，而不停鑽牛角尖，
遇見既機會又只會白白浪費。
積極未來吧。

度緊時間溫書時，
不期然諗下 sem. break 有咩攪。
sem. break 要做既野真係有好多…
成個 sem. 樣樣都夾唔o岩既野都係o係 sem. break finished ，
但係心中只係o係度諗：
「 sem. break 未又係有 sem. break 既野忙？」
希望 sem. break 忙既只係諗去邊度玩同 relax…。
我要接觸大自然呀~~~~
同 lovely waiting 去 happyland；
同賤行者 搭棚過夜賤行團；
同莊員去 b 番次 bq 先得；
今年聖誕大學同學再一齊聚聚去睇燈飾；
呢幾樣點都去得成呀嘛…？
今年去唔去倒數好呢？定係一如既往，留o係屋企打機？

p.s. 有人歡喜有人愁…

　呢幾晚都訓得好差，攪到成個禮拜日日都就唔準o的時間，我都唔想出街…搭巴士返學好辛苦。
　返到去坐定定就睇住班人 present 喇，睇黎 present o個組人唔知係未同 thomas o個 part 溝通出現問題，出現左好大既 conflicts o係個 powerpoint 度。當然有人係咁執住黎抽水， ji li 仲不停咁插。 thomas 做o個 part sensitivity analysis 真係由頭到尾都係聽哂我o個日o係 CC 同佢話既野黎做…當時我剩係記得咁多我就講咁多，佢又會唔睇下書同埋反思下我講既有無問題…做一o的唔做一o的攪到錯漏百出…都唔知係未我累左佢俾人插左半個鐘添…
　o的關係好奇怪，三個 tyt 人出現哂o係呢個插人同俾人插既環境入面…偉哥係咁插 thomas o個 part sensitivity analysis 做黎做咩？ thomas 就忙於解答，但係佢做呢個 analysis 既 idea 又係出自我手筆喎…o個一刻感覺好怪。
　就係因為插佢插得耐左，攪到我遲左去開 fm 個會。
　之後同 lovely waiting 一齊搭地鐵返屋企。

　p.s. 感覺到空虛既每一天又要開始喇。