Glob: Straight off the seniority list it's 140.
I guess some of those might be on COS18, and perhaps most have been/are on a base, so don't have the big provident fund payout left.
Added: I would have thought that in this scenario, there would be no difference to the company in cost between an A and a B scaler. Both are likely to be on COS08, on housing, and getting the P Fund. The top 300 are either topped out on salary scales, or very close. A B scaler who never left HKG might even be more expensive than an A scaler who has been on a base.