免费供给 meaning in English

free supply

Where an employer refunds all or part of the rent paid by an employee , the place of residence is deemed to have been provided by the employer either rent free or for an amount equal to the difference between the rent paid and the amount refunded
如雇员自赁寓所、而由雇主补发全部所付的租金，则该寓所将视为由雇主免费供给，但如雇主只补发部份所付的租金，该寓所仍将视为由雇主供给，但未有由雇主补发的数额，则视为雇员实际付给雇主的租金。
Income includes , inter alia , the value of quarters provided rent free by an employer or the excess of this value over the rent actually paid by the employee to his employer for the quarters and any gain realized by the exercise of , or by the assignment or release of , a right to acquire shares , whether the shares are in the employing company or another
入息包括各种收入，也包括由雇主免费供给的寓所租值，或该项租值较雇员实际付予雇主租金所多出的数目，及任何行使、转让、放弃认购股份而得的利润，不论有关公司是否纳税人的雇主。