a) Costs of fixed assets (except property purchased or constructed for sales purposes)
b) Purchase or development costs of intangible assets
c) Interest on capital
d) Income tax and local tax payments (except deductible tax payments such as Business Tax or Land Value Appreciation Tax)
e) Fines for illegal activities and losses arising from the confiscation of property
f) Late payment surcharges or other fines associated with the payment of certain taxes
g) The portion of any loss resulting from a natural disaster or accident that is recoverable by insurance compensation or indemnity insurance
h) Unapproved donations
i) Royalty payments made by a China establishment of a foreign enterprise to its head office
j) Any other costs and expenses not relating to production and business operations
