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===Hong Kong=== Section 2 of the Theft Ordinance provides the general definition of theft in Hong Kong: {{blockquote|(1) A person commits theft if he dishonestly appropriates property belonging to another with the intention of permanently depriving the other of it; and thief and steal shall be construed accordingly. (2) It is immaterial whether the appropriation is made with a view to gain, or is made for the thiefโs own benefit.<ref name="hk" />}} The elements of this offence in Hong Kong is almost the same as in England and Wales, because the Theft Ordinance in Hong Kong was drafted based on the [[Theft Act 1968]] (and the [[Theft Act 1978]]) in UK. However, the "[[R v Ghosh|Ghosh]] Test" for dishonest in Hong Kong has been replaced by the "[[Ivey v Genting Casinos|Ivey]] Test" in England and Wales by the [[Supreme Court of the United Kingdom|Supreme Court]]. It is the main difference between the offence of theft in these two jurisdictions.
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