-10- 20. (a) gain (獲益) includes a gain by keeping what one has, as well as a gain by getting what one has not; and (b) loss (損失) includes a loss by not getting what one might get, as well as a loss by parting with what one has.” The part of the text which is directly applicable to this appeal and defines the offence with which each of the respondents was charged therefore reads as follows: “Any person who obtains access to a computer … with a view to dishonest gain for himself or another … whether on the same occasion as he obtains such access or on any other future occasion, commits an offence …” The Legislative History 21. The legislative history, including the Memorandum for Legislative Council and the Second Reading Debate, are referred to in order to ascertain the context and purpose of the provision under which the respondents were charged. 22. Section 161 was introduced into the Crimes Ordinance (Cap 200) by the Computer Crimes Ordinance No 23 of 1993. That Ordinance was described in its long title as: “An Ordinance to clarify and amend the criminal law relating to the misuse of computers, and for related matters.” It created new offences and broadened the range of existing offences. 23. In addition to s 161, the 1993 Ordinance enacted a new s 27A in the Telecommunications Ordinance (Cap 106), which relevantly provided: