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1·It now appears that owning this railroad will increase Berkshire's normal earning power by nearly 40% pre-tax and by well over 30% after-tax.

现在看来，拥有这条铁路使得伯克希尔的“正常”盈利能力大幅增长，40%的税前盈利增长或30%多的税后盈利增长。

2·The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph.

八十七年度及以后年度之保留盈馀，应依所得税法规定办理，不适用前项规定。