A

Transcription

1 A Glossary of Securities and Financial Terms (English to Simplified Chinese)

2 CONTENTS A... 1 B... 8 C D E F G H I J K L M N O P Q R S T U V W X Y Z Others LME (metal & commodities terms)

3 A AAAC ABS ACCA ACG ACGA ADB ADR ADT AGM AHFT AIB AIFMD 1 see Academic and Accreditation Advisory Committee SFC see asset-backed securities see Association of Chartered Certified Accountants, The see Asia-Pacific Central Securities Depository Group see Asian Corporate Governance Association see Asian Development Bank see American depositary receipt see average daily turnover see annual general meeting see After-Hours Futures Trading see Audit Investigation Board see Alternative Investment Fund Managers Directive AIM see Alternative Investment Market UK AIMR ALP AMCHAM AMEX AMS AMS/3 AOSEF APEC API APRC ASC ASEAN ASIC see Association for Investment Management and Research see alternative liquidity pool see American Chamber of Commerce see American Stock Exchange see Automatic Order Matching and Execution System see Automatic Order Matching and Execution System / Third Generation see Asian and Oceanian Stock Exchanges Federation see Asia Pacific Economic Cooperation see Application Programming Interface see Asia Pacific Regional Committee of IOSCO see Accounting Society of China see Association of Southeast Asian Nations see Australian Securities and Investments Commission

4 AST system ASX ATI ATRS ATS see automated screen trading system see Australian Stock Exchange see Account Transfer Instruction see Approved Trade Registration System see automated trading services abnormal item about order above par above the line Academic and Accreditation Advisory Committee (AAAC) SFC accelerated depreciation accept order acceptance access code information vendors accommodation bill accommodation charge accountants' report accounting period accounting practice Accounting Society of China (ASC) accounting standard accounting treatment account position accounts payable accounts receivable Account Transfer Instruction (ATI) accretion accrual basis accounting accrued expenses accrued interest accrued revenue accumulated depreciation 非正常项目近价盘高于面值线上项目学术评审咨询委员会 证监会 加速折旧接价盘承兑讯息代码 资讯供应商 融通票据融通收费会计师报告会计期间会计惯例 ; 会计实务中国会计学会会计准则 ; 会计标准会计处理方式户口仓盘应付账款应收账款户口转移指示增值应计制 ; 权责发生制 * 会计 应计费用应计利息应计收入累计折旧 ; 累积折旧 2

5 accumulated interest accumulated profits accumulator acid-test ratio acquisition acquisition of shells acting in concert active business pursuits GEM active market actual market actual price actual useful life additional margin add-on adjudicator administering bank admissible securities value admitted value ad valorem stamp duty advance advance booking form Advisory Committee SFC Advisory Specialist Group affiliate; affiliated company After-Hours Futures Trading (AHFT) after-hours trading after market / aftermarket afternoon session after-tax profits agency account Agency Share Transfer System Mainland China agency trade 累计利息 ; 累积利息累计利润 ; 累积利润累积认购期权合约 ; 累计股票期权酸性测试比率收购买壳一致行动活跃业务纪录 创业板 交投活跃现货市场现货价实际可用年期额外按金附加利益 ; 优惠审裁员承办银行 ; 经办银行证券的认可价值认可值从价印花税垫款排期申请表格咨询委员会 证监会 专家咨询小组联属公司收市后期货交易收市后交易 ; 盘后交易二级市场 ; 交易市场午市税后盈利 ; 税后利润 ; 税后溢利代理户口 ; 代客买卖户口代办股份转让系统 中国内地 经纪交易 ; 代客买卖 3

6 agent aggregate auction aggregate market value aging analysis of accounts alert message Alert Messge Service algorithmic trading all-or-none order allotment allottee allowance accounting allowance for bad and doubtful debts alpha coefficient alternate alternative investment Alternative Investment Fund Managers Directive (AIFMD) Alternative Investment Market (AIM) UK alternative liquidity pool (ALP) amalgamation American Chamber of Commerce (AMCHAM) 代理人 集合竞价 总市值 账龄分析 讯息提示 短讯提示服务 程式买卖 ; 算法交易 全部完成或放弃买卖盘 配发 ; 股份配发 获配发人 备抵 会计 坏账及呆账备抵 alpha 系数 替任人 另类投资 另类投资基金经理指令 另项投资市场 英国 另类交易平台 合并 美国商会 American depositary receipt (ADR) 美国预托证券 ; 美国存托凭证 * American Stock Exchange (AMEX) American style option amortisation AMS order book 美国证券交易所 美式期权 摊销 自动对盘系统未完成买卖盘纪录 anchor investor 主要投资者 ; 锚定投资者 * annual accounts 年度账目 annual general meeting (AGM) 股东周年大会 ; 年度股东大会 * annual report anonymous trading Appeals Panel SFC Application Programming Interface (API) 年报 匿名交易 ; 隐名交易 上诉委员会 证监会 应用程式界面 4

7 Application Proof appreciation appropriation approved borrower approved deposit fund approved lending agent approved redeemable share Approved Trade Registration System (ATRS) 申请版本 增值 拨款 核准借入人 认可存款基金 核准借出代理人 核准可赎回股份 认可交易登记系统 arbitrage 套戥 ; 套汇 *; 套利 * arithmetic average; arithmetic mean statistics arm's length transaction arrears articles of association Asian and Oceanian Stock Exchanges Federation (AOSEF) Asian Development Bank (ADB) Asia-Pacific Central Securities Depository Group (ACG) Asia Pacific Economic Cooperation (APEC) Asia Pacific Regional Committee (APRC) of IOSCO Asian Corporate Governance Association (ACGA) ask price; asked price asset asset allocation 算术平均数 统计 公正交易 积欠款项 ; 欠款 组织章程组织细则 ; 章程细则 亚洲及大洋洲证券交易所联会 亚洲开发银行 亚太区中央证券存管处组织 亚太经济合作组织 国际证监会组织亚太区委员会 亚洲公司治理协会 沽盘价 ; 卖盘价 资产 资产调配 ; 资产调度 asset-backed securities (ABS) 资产抵押证券 ; 资产担保证券 * asset coverage asset stripper asset stripping asset swap assignee assignment assignment options assignor 资产覆盖率 ; 资产保证 拆骨专家 拆卖资产 ; 资产拆卖 资产调换 受让人 ; 承让人 ; 获分配人士 转让 指定分配 期权 转让人 5

8 assistant supervisor GEM associate 助理主管 创业板 联系人 associate; associate company; associated company 联营公司 ; 关联公司 * associated person Association for Investment Management and Research (AIMR) Association of Chartered Certified Accountants, The (ACCA) Association of International Accountants, The 相联者 投资管理研究联会 特许公认会计师公会 国际会计师公会 Association of Southeast Asian Nations (ASEAN) 东南亚国家联盟 ( 东盟 ) Association of Stockbrokers in Hong Kong (1891) 香港经纪协会 (1891 年 ) at-auction limit order at-auction order at-best order ATI Batch File Transfer at-the-close order at-the-money option at-the-opening order attributable equity interest auction auction = open outcry auction market Audit Committee Audit Investigation Board (AIB) audit test audit trail audited accounts 竞价限价盘 竞价盘 最佳价格盘 户口转移指示整批档案传送 收市盘 ; 尾盘 平价期权 ; 等价期权 开市盘 ; 头盘 应占股权 竞价投标 口头竞价 = 公开喊价 竞价市场 稽核委员会 ; 审核委员会 ; 核数委员会 审计调查委员会 稽核测试 审核线索 ; 复核 / 追查根据 经审核账目 auditor 核数师 ; 审计师 * auditors' report austerity measures Australian Securities and Investments Commission (ASIC) Australian Stock Exchange (ASX) authorised capital 核数师报告 紧缩措施 澳洲证券及投资监察委员会 ( 澳洲证监会 ) 澳洲证券交易所 法定股本 6

9 authorised clerk authorised fund authorised representative authorised user automatched stock automated screen trading system (AST system) automated trading services (ATS) automatic exercise options Automatic Order Matching and Execution System (AMS) Automatic Order Matching and Execution System / Third Generation (AMS/3) average daily turnover (ADT) Average Return Warrant average value order 出市员 ; 出市代表认可基金授权代表认可用户自动配对股份自动荧幕交易系统自动化交易服务自动行使 期权 自动对盘及成交系统 ( 自动对盘系统 ) 第三代自动对盘及成交系统平均每日成交额 ; 日均成交量平均结算权证平均价盘 * Terms commonly used in the Mainland 内地用语 7

10 B Bear ELI BESS BFI BIS BSS BTF Bull ELI see Bear Equity Linked Instrument see Brokers' Electronic Support Services see Brokers' Fidelity Insurance Scheme see Bank for International Settlements see Broker Supplied System see Block Trade Facility; Block Trading Facility see Bull Equity Linked Instrument backdoor listing backend enforcement SFC back month back office back-office system backup interactive line backwardation bad debt bait order balance of payments balance sheet balance sheet date balancing item bank confirmation banker's acceptance Bank for International Settlements (BIS) banking company banking facility bank reconciliation statement banner barter transaction bare trustee barrier option barrier warrant 借壳上市后期执法 证监会 远期月份后勤办公室办公室后勤系统 ; 办公室后勤运作系统后备联线通讯线路贴水 ; 期货低水 ; 期货贴水坏账饵盘国际收支平衡 ; 国际收支差额资产负债表年结日平衡项目银行确认书 ; 银行证明文件银行承兑汇票国际结算银行银行银行融通额 ; 银行融资额银行对账表以物易物的虚晃交易被动受托人定界期权定界认股证 ; 定界权证 8

11 base day 基准日 Basel Agreement 巴塞尔协议 Basel Concordat 巴塞尔协定 baseline and credit 基线与排放权交易 base listing document 基础上市文件 Basic Market Prices Service 基本报价服务 basis point 点子 ; 基点 basis risk 基准风险 ; 基本风险 basket warrant 一篮子权证 ; 一篮子备兑证 batch settlement run 多批交收处理程序 batch validation run 整批输入核对程序 Bear Equity Linked Instrument (Bear ELI) 看跌 股票挂钩票据 bearer securities 不记名证券 Bearer Treasury Mainland China 不记名式国库券 中国内地 bear market 熊市 bear position 空仓 ; 空头 * bear raid 疯狂抛售 Beijing Financial Assets Exchange 北京金融资产交易所 below par 低于面值 below the line 线下项目 benchmark equity index 基准股市指数 benchmark mortgage pool 按揭贷款基准组合 benchmark yield curve 基准收益率曲线 beneficial holder 实益持有人 beneficial interests 实益权益 beneficial owner 实益拥有人 beneficiary 受益人 benefits-in-kind 实物利益 Best Corporate Governance Disclosure Awards 最佳企业管治资料披露大奖 best execution price 最佳成交价 best price 最佳价格 beta coefficient 啤打 系数 beta test mode 反馈测试模式 9

12 bid-asked spread bidder bid price Big Bang UK bilateral netting bill of exchange binomial option pricing model black box trading black out period Black-Scholes option pricing model blanket waiver blocking period block listing block order block trade Block Trade Facility; Block Trading Facility (BTF) blue chip BM&FBovespa board lot board of directors bond bonus certificate bonus issue bonus share 买卖差价 买家 买价 ; 买盘价 金融大改革 英国 双边净额结算 汇票 二项式 期权定价模式 程式买卖 ; 程式交易 限制买卖期 ; 禁止买卖期 柏力克 - 舒尔斯 期权定价模式 全面豁免 ; 一般豁免 暂停时段 股份整批上市 大额买卖盘 大手交易 ; 大宗交易 *; 大额交易 大手交易机制 ; 大手交易设施 蓝筹股 巴西证券期货交易所 手 ; 买卖单位 董事会 债券 红利票据 派送股份 ; 派送红股 ; 红股发行 ; 送股 红股 book building 累计投标制 ; 询价制 *; 簿记建档 * book close date book closure period book runner book value bought deal breakeven point BRICS Exchanges Alliance 截止过户日期 截止过户期间 ; 停止过户期间 账簿管理人 ; 配售经办人 账面值 全数包销 损益平衡点 ; 打和点 BRICS 交易所联盟 10

13 BRICSMART 金砖联盟市场 bridging broker; bridging dealer 过渡期受托经纪 bridging loan 过渡性贷款 Broker Activities Working Team 经纪活动工作小组 brokerage 经纪佣金 brokerage house 经纪行 Broker Participant CCASS Participants 经纪参与者 中央结算系统参与者 Brokers' Electronic Support Services (BESS) 经纪后勤办公室支援服务 Brokers' Fidelity Insurance Committee 经纪忠诚保险计划委员会 Brokers' Fidelity Insurance Scheme (BFI) 经纪忠诚保险计划 Broker Supplied System (BSS) 经纪自设系统 brought forward accounting 承前 会计 browse and pick 浏览及挑选 bucketing 对敲 bulk registration service 大批登记服务 bulk settlement run 大批交收程序 Bull Equity Linked Instrument (Bull ELI) 看涨 股票挂钩票据 Bulletin Board 交易议价板 Bulletin Board for Information Disclosure 资讯披露公告板 bull market 牛市 bull position 长仓 ; 多头 * business day 营业日 business registration certificate 商业登记证 business trust 商业信托 butterfly spread 蝶式买卖 buy and hold strategy 囤仓策略 buy-back cf repurchase agreement 回购 buy in 补购 buy-in transaction 补购交易 buy order 买盘 buy-out / buyout 收购 11

14 buyout repo 买断式回购 * * Terms commonly used in the Mainland 内地用语 12

15 C CAAP CAPI CASBE CASIF CBBC CBMX CBO CBOE CBOT CBRC CCASS CCMS CCP CCSD CCX CDC CDM CDO CDR CDS CEPA CER CESC CFA CFD CFETS CFFEX CFI CFMMC see China A-Share Access Products see China Association for the Promotion of Investment see China Accounting Standards for Business Enterprises see Chinese Association of Securities Investment Funds, The see Callable Bull/Bear Contract see China Beijing International Mining Exchange see Collateralised Bond Obligation see Chicago Board Options Exchange see Chicago Board of Trade see China Banking Regulatory Commission see Central Clearing and Settlement System see Common Collateral Management System see central counterparty see Conference of Central Securities Depositories see Chicago Climate Exchange see China Governmnet Securities Depository Trust & Clearing Co. Ltd. see Clean Development Mechanism see Collateralised Debt Obligation see Chinese depositary receipt see credit default swap see Closer Economic Partnership Arrangement see Certified Emissions Reductions see China Exchanges Services Company Limited see Corporate Finance Association, The see contract for differences see China Foreign Exchange Trade System see China Financial Futures Exchange see carbon financial instrument See China Futures Margin Monitoring Center Co., Ltd. 13

16 CFTC CGSE CGT CHATS CHESS China Clear or CSDC CHIS CIC CICC CICPA CIIS CIMA CIRC CIS CLN CLO CME see Commodity Futures Trading Commission US see Chinese Gold and Silver Exchange Society, The see capital gains tax see Clearing House Automated Transfer System see Clearing House Electronic Subregister System Australia see China Securities Depository and Clearing Corporation Limited see Computershare Hong Kong Investor Services Limited see China Investment Corporation Ltd see China International Capital Corporation Ltd see Chinese Institute of Certified Public Accountants see China Investment Information Services Limited see Chartered Institute of Management Accountants see China Insurance Regulatory Commission see collective investment scheme see credit-linked note see Collateralised Loan Obligation see Chicago Mercantile Exchange CMU see Central Moneymarkets Unit HKMA CNS CO2e COD COP CPI CPSS CPT CSDC or China Clear CSIC CSRC see continuous net settlement see carbon dioxide equivalent see cash on delivery see Calculated Opening Price see Capital Protected Instrument see Committee on Payment and Settlement Sytstems, The see Continuous Professional Training see China Securities Depository and Clearing Corporation Limited see China Securities Index Co., Ltd see China Securities Regulatory Commission 14

17 cabinet bid 微值入价 ; 微值交易 cabinet trade 微值交易 Cadbury Committee UK 凯伯里委员会 英国 Cadbury Report UK 凯伯里报告书 英国 Calculated Opening Price (COP) 拟定开市价 calendar spread 跨期买卖 Callable Bull / Bear Contract (CBBC) 牛熊证 call auction 集合竞价 call market 短期同业拆放市场 call option 认购期权 ; 看涨期权 ; 买入期权 call-over 公开作价 call premium bonds 赎回溢价 债券 call price CBBC 收回价 牛熊证 call spread derivative warrant 跨价衍生权证 call warrant 认购权证 ; 回购权证 call writer 认购期权沽出者 cancelled share 注销股份 candlestick chart 阴阳烛图 ; 烛柱图 cap and trade 总量管制与配额交易 capital account 资本账 ; 资本项目 * capital adequacy 资本充裕程度 capital adequacy ratio 资本充裕 / 充足比率 capital adjustment 资本调整 capital appreciation 资本增值 capital expenditure 资本支出 capital formation 资本筹集 ; 集资 capital gain 资本增值 ; 资本增益 capital gains tax (CGT) 资本增值税 ; 资本增益税 ; 资本利得税 * capitalisation 资本化 capitalisation issue 资本化发行 ; 资金股本化 capitalisation of interest 利息资本化 capital loss 资本亏损 capital market 资本市场 15

18 capital plus warrant 资本增值权证 capital preservation product 保本产品 Capital Protected Instrument (CPI) 保本证 capital reserve 资本储备 capital value 资本值 capped bonus certificate 封顶红利票据 carbon credit 碳排放权 carbon dioxide equivalent (CO2e) 二氧化碳当量 carbon financial instrument (CFI) 碳排放权金融工具 carbon footprint 碳足迹 carried forward accounting 结转 会计 carry trade 利差交易 ; 套利交易 ; 套息交易 cash alternative 现金选择 cash client 现金客户 cash commission rebate; cash rebate 现金回佣 cash company 现金资产公司 cash flow 现金流向 ; 现金周转 ; 现金流 * cash flow statement 现金流动表 cash market 现货市场 Cash Market Consultative Panel 现货市场咨询小组 cash marks 现金差额缴款 cash on delivery (COD) 货银对付 ; 现金交收 cash prepayment service 款项预缴服务 cash price 现货价 cash settled ELI 以现金折算的息股证 cash settlement 现金交收 ; 现金结算 * cash shell 现金壳股公司 Caveat Emptor (let the buyer beware) 买者自负 原则 CCASS/3 新一代中央结算系统 CCASS Depository 中央结算系统证券存管处 CCASS Guarantee Fund 中央结算系统保证基金 CCASS Internet System 中央结算系统互联网系统 CCASS Operational Procedures 中央结算系统运作程序规则 16

19 CCASS Participant & Designated Bank List 中央结算系统参与者及指定银行名录 CCASS Phone System 结算通 电话系统 cease and desist order 终止及停止 令 ceiling-floor agreement 上下限协议 censure 谴责 ; 指责 Central Clearing and Settlement System (CCASS) 中央结算及交收系统 ( 中央结算系统 ) central counterparty (CCP) 中央结算对手 ; 中央交易对手 central depository 中央存管处 Central Gateway 中央交易网关 Central Huijin Investment Ltd 中央汇金投资有限责任公司 centralised borrowing and lending system 中央股份借贷系统 Central Moneymarkets Unit (CMU) HKMA 债务工具中央结算系统 金管局 central nominee 中央代理人 central order book 中央挂盘册 ; 中央买卖盘纪录 central transaction log 中央交易纪录 certificated shareholder 凭证式股东 certificate of incorporation 公司注册证书 certificate replacement service 补发证书服务 Certificate Treasury Mainland China 凭证式国库券 中国内地 certificated shares 有纸股份 certificated sub-register 凭证式附属登记册 Certified Emissions Reductions (CER) 核证减排 ; 减排认证 CESC Cross Border Index Series 中华交易服务跨境指数系列 CES China 120 Index 中华交易服务中国 120 指数 CES China Cross Border Index Series 中华交易服务中国跨境指数系列 CFA Institute CFA 协会 chain principle 连锁关系原则 chain principle offer 连锁关系原则要约 Chamber of Hong Kong Listed Companies 香港上市公司商会 change of domicile 迁册 change of year end 更改财政年度结算日期 charge 抵押 ; 押记 ; 收费 charging structure 收费结构 17

20 chartered financial analyst Chartered Institute of Management Accountants (CIMA) CHATS Payment Instruction Chicago Board of Trade (CBOT) Chicago Board Options Exchange (CBOE) Chicago Climate Exchange (CCX) Chicago Mercantile Exchange (CME) 特许金融分析师 特许管理会计师公会 票据交换所自动转账系统付款指示 芝加哥期货交易所 芝加哥期权交易所 ; 芝加哥选择权交易所 芝加哥气候交易所 芝加哥商品交易所 chief agency broker 主办券商 * chief dealer China Accounting Standards Committee China Accounting Standards for Business Enterprises (CASBE) China A-Share Access Products (CAAP) China Association for Public Companies China Association for the Promotion of Investment (CAPI) China Banking Regulatory Commission (CBRC) China Beijing Equity Exchange China Beijing International Mining Exchange (CBMX) 首席交易员 中国会计准则委员会 中国企业会计准则 中国 A 股连接产品 中国上市公司协会 中国投资发展促进会 中国银行业监督管理委员会 ( 中国银监会 ) 北京产权交易所 北京国际矿业权交易所有限公司 ( 北矿所 ) China-controlled company (Red Chip) 中资企业控股公司 ( 红筹股 ) China Exchanges Services Company Limited (CESC) 中华证券交易服务有限公司 ( 中华交易服务 ) China Financial Futures Exchange (CFFEX) 中国金融期货交易所 ( 中金所 ) China Foreign Exchange Trade System (CFETS) China Futures Association China Futures Margin Monitoring Center Co., Ltd. (CFMMC) China Government Securities Depository Trust & Clearing Co. Ltd. (CDC) 中国外汇交易中心 中国期货业协会 中国期货保证金监控中心 中央国债登记结算有限责任公司 ( 中央国债登记结算公司 ) China Insurance Regulatory Commission (CIRC) 中国保险监督管理委员会 ( 中国保监会 ) China International Capital Corporation Ltd (CICC) 中国国际金融有限公司 18

21 China International Economic and Trade Arbitration Commission China Investment Corporation Ltd (CIC) China Investment Information Services Limited (CIIS) China Securities Depository and Clearing Corporation Limited (CSDC or China Clear) China Securities Finance Corporation Limited China Securities Free Floating Index 中国国际经济贸易仲裁委员会 中国投资有限责任公司 中国投资信息有限公司 中国证券登记结算有限责任公司 ( 中国证券登记结算 ) 中国证券金融股份有限公司 中证流通指数 China Securities Index Co., Ltd (CSIC) 中证指数有限公司 ( 中证指数公司 ) China Securities Investor Protection Fund Corporation Limited Mainland China 中国证券投资者保护基金有限责任公司 中国内地 China Securities Regulatory Commission (CSRC) 中国证券监督管理委员会 ( 中国证监会 ) China Securities Regulatory Commission Official Bulletin publication China Stock Markets Web Chinese Association of Securities Investment Funds, The (CASIF) Chinese Auditing Standards Board 中国证券监督管理委员会公告 刊物 中国证券市场网页 中国证券业协会基金公会 中国审计准则委员会 Chinese depositary receipt (CDR) 中国预托证券 ; 中国存托凭证 * Chinese Gold and Silver Exchange Society, The (CGSE) Chinese Institute of Certified Public Accountants (CICPA) Chinese News System Chinese Securities Association of Hong Kong Chinese Wall ChiNext SZSE choice market making churning circuit breaker circuit fee claim notice class action shareholder lawsuit classified voting system 金银业贸易场 中国注册会计师协会 中文资讯系统 香港中资证券业协会 职能划分制度 ; 职能分管制度 创业板 深交所 无买卖差价交易方法 频密交易 自动暂缓交易机制 ; 涨跌停板措施 ; 熔断机制 *; 断路器 * 线路费 索偿通知 股东集体诉讼 分类表决制度 19

22 claw back mechanism Clean Development Mechanism (CDM) clearing Clearing Agency Participant CCASS Participants clearing agreement Clearing Consultative Panel clearing house Clearing House Automated Transfer System (CHATS) Clearing House Electronic Subregister System (CHESS) Australia Clearing House Funds Clearing House Participant clearing membership 回补机制 ; 回拨机制 清洁发展机制 结算 ; 清算 结算机构参与者 中央结算系统参与者 结算协议书 结算咨询小组 结算所 票据交换所自动转账系统 结算所电子附属登记系统 澳洲 结算所基金 结算所参与者 结算会籍 / 结算会员资格 clearing participant 结算参与者 ; 结算参与人 * clearing price 结算价 ; 清算价 * Clearing Service Call Centre client account client margin client notice Client Offset Claim Account Client Registered Trader client s agreement client server architecture close associate closed-end fund close out Closer Economic Partnership Arrangement (CEPA) closing auction session closing buy options closing contract closing price 结算服务热线中心 客户户口 客户按金 客户通告 客户按金对销账户 客户注册庄家 客户协议书 ; 客户合约 客户伺服器结构 紧密联系人 闭端式基金 ; 封闭式基金 平仓 ; 结清 更紧密经贸关系安排 收市竞价交易时段 平买入仓 期权 平仓合约 收市价 ; 收盘价 20

23 closing sale options closing stock closing transaction closure of books; closure of register cluster server CME Group Code of Best Practice Code of Conduct Code of Conduct for Share Registrars SFC Code of Conduct for Sponsors and Independent Financial Advisers Code on Investment-linked Assurance Schemes Code on Real Estate Investment Trusts Code on Share Buy-backs Code on Share Repurchases (Share Repurchase Code) Code on Takeovers and Mergers (Takeovers Code) Codes on Takeovers and Mergers and Share Buybacks, The cold shoulder order 平卖出仓 期权 期末存货 平仓交易 暂停办理过户登记手续 群集式伺服器 芝商所 最佳应用守则 操守准则 股份登记机构操守准则 证监会 保荐人及独立财务顾问的操守准则 与投资有关的人寿保险计划守则 房地产投资信托基金守则 公司股份回购守则 公司购回本身股份守则 ( 股份购回守则 ) 公司收购及合并守则 ( 收购守则 ) 公司收购 合并及股份回购守则 冷淡对待令 collateral 抵押品 ; 担保物 * collateral eligibility Collateralised Bond Obligation (CBO) Collateralised Debt Obligation (CDO) Collateralised Loan Obligation (CLO) 抵押品资格 债券抵押证券 债务抵押债券 贷款抵押证券 collateralised repo 质押式回购 * collateralised warrant collective investment fund collective investment scheme (CIS) co-location co-location and hosting services co-manager 有抵押权证 集体投资基金 集体投资计划 设备共置服务 设备代管及租用服务 ; 设备托管及寄存服务 联席经办人 21

24 combination order combined net tangible assets combo order comfort letter commercial paper commission rebate Commissioner of Insurance committed facilities Committee on Payment and Settlement Systems, The (CPSS) commodities dealer commodities stock levies Commodity Futures Trading Commission (CFTC) US Common Collateral Management System (CCMS) common nominee common nominee share certificate Common Risk Management System communication status message line Companies Registry Companies Registry Trading Fund Company Bulletin Board UK Company Information Sheet Compensation Committee Compensation Fund Reserve Account Competent Evaluator Competent Person s Report compliance adviser compliance officer GEM composite order composite risk composite table composite trades 22 综合盘 ; 组合盘 合并有形资产净值 综合盘 ; 组合盘 联系证明书 ; 信心保证书 ; 资料印证工作函 商业票据 佣金回扣 ; 回佣 保险业监理专员 承諾通融額 支付及结算系统委员会 商品交易商 商品存货征费 商品期货交易委员会 美国 共同抵押品管理系统 共用代理人 共用代理人 股票 共同风险管理系统 通讯线路现况显示行 公司注册处 公司注册处营运基金 公司交易板 英国 公司资料报表 赔偿委员会 赔偿基金储备账 合资格估算师 合资格人士报告 合规顾问 监察主任 创业板 综合盘 ; 组合盘 综合风险 综合表 综合买卖

25 comprehensive income compulsory buy-in Compulsory Stock Borrowing and Lending Service in CCASS Computershare Hong Kong Investor Services Limited (CHIS) concentrated position concentration risk concentration risk adjustment concept stock conditional agreement conditional cash offer Conference of Central Securities Depositories (CCSD) Conflict Committee connected person connected subsidiary 全面收益 强制补购 中央结算系统强制证券借贷服务 香港中央证券登记有限公司 集中持仓量 集中风险 集中风险调整 概念股 有条件协议 有条件现金收购 ; 有条件现金要约 中央证券存管处国际会议 利益冲突事宜委员会 关连人士 关连附属公司 connected transaction 关连交易 ; 关联交易 * consideration 代价 ; 约价 * consideration issue consideration share consolidated financial statement consolidation 代价发行 代价股份 综合财务报表 合并 ; 整合 constituents 成分股 ; 样本股 * constitution construction-in-progress contango contested takeover Contingent Advance Capital contingent convertible securities contingent liabilities contingent premium continuing connected transaction continuing obligation 组织章程 在建工程 升水 ; 期货高水 ; 期货升水 争夺式收购 或然垫款资金 或有可转换证券 或然负债 或有保费 持续关连交易 持续责任 23

26 continuing operation continuous auction Continuous Disclosure and Communication Policy continuous net settlement (CNS) Continuous Professional Training (CPT) Continuous Quotes continuous trading session contra broker contracted price contracted value contract for differences (CFD) contract multiplier contract note contract size contract specifications contractual mutual fund contract unit contrarian contribution control account controller controller workstation controlling interest controlling shareholder conversion options conversion ratio convertible bond convertible note convertible redeemable note convertible securities Co-ordinating Committee on Market Structure Reform core connected person 持续经营之业务连续竞价持续披露及资料传递政策持续净额交收持续专业培训课程持续报价持续交易时段对手经纪立约成价立约价值差价合约合约乘数成交单 ; 成交单据 ; 买卖单据合约股数 ; 合约金额合约细则合约互惠基金合约单位逆向投资者供款统制账户控权人中央控制工作站控股权益控股股东 ; 控权股东变换交易 期权 换股比率可转换债券 ; 可换股债券可转换票据 ; 可换股票据可转换可赎回票据 ; 可换股可赎回票据可转换证券 ; 可换股证券市场架构改革统筹委员会核心关连人士 24

27 core earnings 核心盈利 cornering 夹仓 cornerstone investor 基础投资者 corporate accounting 集团会计 corporate actions service fee 代履行权责服务费 corporate bond 公司债 * corporate communication 公司通讯 Corporate Exchange Participant 公司交易所参与者 Corporate Finance Association, The (CFA) 企业融资协会 Corporate Funds 公司资金 corporate governance 企业管治 ; 公司治理 * Corporate Governance Code 企业管治守则 Corporate Investor Account 公司投资者户口 Corporate Plan SFC 机构计划书 证监会 corporate raider 企业狙击手 Corporate Substantial Shareholders Notification 法团大股东具报书 co-sponsor 副保荐人 创业板 ; 联席保荐人 cost of carry 持有成本 ; 持权成本 期权 co-trustee 联合受托人 counter order 还盘 counterparty 交易对手 ; 对手方 counterparty default assumption 对手失责假设 counterparty risk 对手风险 counterparty risk ranking methodology 参与者风险排序方法 Country Guide 个别地区指南 coupon; coupon rate 票面息率 ; 票面利率 ; 券面利率 coupon-reset date 调息日 cover ie close out a short position = buy in 平仓 covered call options 备兑认购期权 covered option 备兑期权 covered short selling 有担保的卖空交易 covered warrant 备兑权证 covered writing 沽出备兑期权 25

28 credit 信贷 credit control 信贷管制 credit default swap 信贷违约掉期 credit limit 信贷额度 credit-linked note (CLN) 信贷挂钩票据 creditor 债权人 credit rating 信贷评级 ; 信用评级 credit risk 信贷风险 credit squeeze 信贷紧缩 ; 收紧信贷 credit trading 授信交易 * creeper 自由增购率 cross-border listing 跨境上市 cross collateral; cross-collateralisation 跨市场抵押品 Cross Connects (XCN) 交叉连接 cross currency trade 货币交叉盘买卖 cross-day netting 跨日净额交收 crossed market 对敲 crossed trade; cross trade; crossing 交叉买卖 ; 交叉盘买卖 crossing network 交叉盘网络 crossing session 交叉盘时段 crossing system 交叉盘系统 cross listing 相互上市 ; 跨境上市 cross margin 跨产品按金 cross margining 跨市场按金制度 crude oil futures 原油期货 CSI 300 Index 沪深 300 指数 cum-trading 附权交易 cumulative advance 累计垫款 ; 累积垫款 cumulative voting 累积投票制 * currency board system 货币发行局制度 ; 发钞局制度 currency forward 远期货币合约 currency futures 货币期货 currency translation exposure 外币折算风险 26

29 currency warrant current account custodian Custodian Participant CCASS Participants 货币权证经常账 ; 往来账托管人 ; 保管人托管商参与者 中央结算系统参与者 * Terms commonly used in the Mainland 内地用语 27

30 D DCASS DCE DCI DCP DDF DDI DNS DRP DTB DTC see Derivatives Clearing and Settlement System see Dalian Commodity Exchange see Direct Credit Instruction see Direct Clearing Participant see Digital Data Feed see Direct Debit Instruction see Depository and Common Nominee System see Disciplinary Review Panel see Deutsche Terminborse see deposit-taking company DTC US see Depository Trust Company US DTCC DTDC DvP see Depository Trust & Clearing Corporation US see Dual Tranche, Dual Counter see delivery vs payment daily average funds netting efficiency daily average settlement efficiency daily margin daily margin call Daily Movement Statement clearing daily price swing limit daily quotations sheet daily settlement price Daily Trading Activity and Open Positions Summary Report futures daily trading limit 款项净额结算每日平均效率 每日平均交收效率 每日按金 每日按金要求 股份转移日结单 结算 每日价格波动限幅 日报表 每日结算价 每日交易活动及持仓报告 期货 每日价格上限 Dalian Commodity Exchange (DCE) 大连商品交易所 ( 大商所 ) dark fibre 直驳光纤 dark pool 黑池交易 ; 暗池交易 * data feed Data Hall 数据传送专线 数据大堂 28

31 day-end batch processing day-end marks day order 日终批量处理程序 收市差额缴款 当日有效盘 ; 即日买卖盘 ; 即日盘 day trading 即日买卖 ; 即日鲜 ; 即日平仓交易 ; 回转交易 * dealer 证券商 ; 交易商 ; 自营商 * dealer s representative dealing director dealing partnership dealing practice dealing room deal ticket debenture debit debit balance debt chain debt-for-equity swap debt market debtor debt repayment debt securities debt-to-equity ratio decaying asset Declaration and Undertaking with regard to Directors decleared decumulator dedicated liaison mechanism dedicated line deemed book close date deemed VAT deep-in-the-money option deep-out-of-the-money option 证券商代表 证券商董事 证券合伙商号 买卖惯例 盘房 买卖盘纸 债券 ; 债权证 借额 借方结余 债务链 债转股 债务市场 债务人 债务偿还 债务证券 ; 债券 股本负债比率 ; 负债比率 ; 债务 / 股本金比率 * 递耗资产 董事的声明及承诺 取消登记 累积认沽期权合约 ; 累计股票期权 对口联络机制 专用线路 被视为截止过户日期 设定增值税 极价内期权 极价外期权 29

32 default defaulter default fund default protection default recovery contribution defective securities defence document deferred share deferred tax deflation delayed data delineation of activities 30 失责 ; 未能履行责任 失责人士 失责基金 防违约措施 失责追收供款 问题证券 反收购文件 递延股 递延税项 通货紧缩 ; 通缩 延时资讯 ; 非即时数据 业务划分 delisting 除牌 ; 退市 *; 摘牌 * delivering Participant 付方参与者 delivery 交付 ; 收割 * delivery vs payment (DvP) 货银两讫 ; 货银同步交收 ; 货银对付方式交收 delta options delta hedge delta neutral dematerialisation of share certificate de minimus (waiver) provision demutualisation denominated in (DM) depositary receipt Depository and Common Nominee System (DNS) depository nominee Depository Trust & Clearing Corporation (DTCC) US Depository Trust Company (DTC) US Deposit-Taking Companies Association, The deposit-taking company (DTC) depreciation 对冲值 期权 delta 式对冲 ; 无风险对冲 delta 零值 非实物化 最低豁免规定 股份化 ; 股份制 ; 将会员制转为股份制 以 ( 马克 ) 计值 ; 以 ( 马克 ) 为计价货币 ; 以 ( 马克 ) 为单位 预托证券 存管处及共用代理人系统 存管代理人 美国存管信托及结算公司 美国存管信托公司 存款公司公会 接受存款公司 折旧 ; 贬值

33 deregulation deregulation of interest rates derivative action 放宽管制 放宽利率管制 衍生诉讼 derivatives 衍生产品 ; 衍生工具 ; 衍生品 * Derivatives Clearing and Settlement System (DCASS) derivatives market Derivatives Market Consultative Panel derivative warrant designated bank Designated Compliance Officer 衍生产品结算及交收系统 衍生产品市场 ; 衍生工具市场 衍生产品市场咨询小组 衍生权证 指定银行 专责监察主任 designated deposit 委托存款 * designated securities 指定证券 ; 标的证券 * Designated Specialist 特许证券商 designation transfer 转托管 * detachable convertible bond 分离债 * Deutsche Börse Group Deutsche Terminborse (DTB) diagonal spread differential reporting Digital Data Feed (DDF) digital information service digital warrant 德意志交易所集团 德国期货及期权交易所 对角买卖 权衡报告制度 数码资料传送专线 数码资讯服务 定点权证 dilution 摊薄 ; 稀释 * direct business; direct business transaction direct clearing Direct Clearing Participant (DCP) Direct Credit Instruction (DCI) Direct Debit Instruction (DDI) direct market access Director s / Chief Executive s Notifications directors fee directors remuneration 两边客交易 ; 直接成交 直接结算 直接结算参与者 直接存款 / 存账指示 直接扣款 / 扣账指示 非参与者直接落盘 ; 电子直达市场安排 董事 / 行政总裁具报书 董事袍金 董事酬金 31

34 directors report direct stock admission CCASS Disciplinary Appeals Committee Disciplinary Casebook Disciplinary Chair Committee SFC discretionary client Disciplinary Committee disciplinary jurisdiction disciplinary power disciplinary procedures Disciplinary Review Panel (DRP) disclaimer discloseable transaction disclosure disclosure-based disclosure of interests discontinued operations discount discount broker discounted cash flow discount rate discount window discretionary account discretionary bonus payment discretionary manager discretionary order discretionary power discretionary trust disinterested shareholder disintermediation disqualification order distant month 董事会报告 直接纳入中央结算系统的新股 纪律上诉委员会 纪律案例 纪律研讯主席委员会 证监会 全权委托客户 纪律委员会 纪律管辖权 纪律处分权力 纪律程序 纪律复核小组 免责声明 ; 否定声明 ; 无责任声明 须予披露的交易 披露 ; 公开 ; 披露事项 ; 资料披露 以披露为本 ; 以信息披露为重 披露权益 ; 公开权益 已终止经营之业务 低水 期货 ; 折让 ; 贴现 折让经纪 ; 折扣经纪 ; 减佣经纪 ; 低收费经纪 现金流量折现 / 贴现法 贴现率 ; 扣减率 贴现窗 全权代客买卖账户 ; 全权委托户口 酌情支付的花红 全权管理人 全权委托盘 酌情权 全权信托 没有利益关系的股东 非中介化 ; 排媒现象 吊销资格令 远期月份 32

35 distributable profit distribution distribution in specie 可分派溢利 分销 ; 分派 实物分派 dividend 股息 ; 红利 * dividend accumulator warrant dividend and debt securities interest collection service fee dividend futures dividend in specie Dividend Point Index Series 盈息权证 代收股息 / 债券利息服务费 股息期货 以股代息 dividend tax 红利税 * dividend warrant dividend yield documentation risk domestic share Mainland China dormant account fee dormant company Dow Jones Industrial Average Dow Jones Industrial Average Options downtick drop copy service dual counter dual filing dual listing Dual Tranche, Dual Counter (DTDC) dual vetting due diligence Dynamic Contribution Credit Dynamic Guarantee Fund dynamic hedging Dynamic Price Banding Dynamic Reserve Fund 股息点指数系列 股息单 股息率 文件风险 内资股 中国内地 不动户口费 已停业公司 ; 不活跃公司 道琼斯工业平均指数 道琼斯工业平均指数期权 低于最佳卖盘价 ; 低于最好沽盘价 执行报告服务 双柜台 双重存档制度 ; 双重呈报规定 双重上市 ; 双边上市 ; 相互上市 双币双股 双重审核 尽职审查 ; 仔细审查 ; 仔细审核 浮动供款豁免额 浮动保证基金 动态对冲 动态价格限制 ; 动态价格带机制 浮动储备基金 * Terms commonly used in the Mainland 内地用语 33

36 E EAOSEF EAS price EBRD ECN ECP E day EDGAR EERI EFIL EFN EGM EIPO ELI ELN EMIR EMSIS EMU EPI EPS EPS ERU ESN ESS ETC ETD ETF ETN EUA EU ETS see East Asian and Oceanian Stock Exchanges Federation see estimated average settlement price see European Bank of Reconstruction and Development see electronic communications network see Electronic Communications Platform see exercise day see Electronic Data Gathering, Analysis and Retrieval US see Effective Exchange Rate Index for the Hong Kong Dollar see Exchange Fund Investment Limited see Exchange Fund Note see extraordinary general meeting see Electronic Initial Public Offering service see equity linked instrument see equity linked note see European Market Infrastructure Regulation see Electronic Mailing Stock Information Service see European Economic and Monetary Union see Electronic Payment Instruction see earnings per share see Electronic Publication System see Emission Reduction Unit see Ecosystem Network see Electronic Submission System see exchange traded certificate see exchange traded derivatives see exchange traded fund see exchange traded note see European Union Allowance see European Union Emission Trading Scheme 34

37 early buy-in early warning system earnings per share (EPS) East Asian and Oceanian Stock Exchanges Federation (EAOSEF) Economic Development Commission, The 提早补购 预警系统 每股盈利 东亚及大洋洲证券交易所联会 经济发展委员会 economic value added 经济增加值 * Ecosystem Network (ESN) Effective Exchange Rate Index for the Hong Kong Dollar (EERI) e-frrr system Electronic Application Instruction for New Issue Shares electronic communications network (ECN) 生态系统网络 港汇指数 ; 港元实际汇兑指数 电子化财政资源规则报表系统 电子认购新股指示 电子通讯网络 Electronic Communications Platform (ECP) 电子通讯平台 (e 通讯 ) Electronic Data Gathering, Analysis and Retrieval (EDGAR) US Electronic Initial Public Offering service (EIPO) Electronic Mailing Stock Information Service (EMSIS) electronic money settlement fee Electronic Money Settlement Services Electronic Payment Instruction (EPI) Electronic Publication System (EPS) Electronic Submission System (ESS) electronic trading eligible securities Eligible Supervisor and Group Paging Services embedded derivative emerging market Emission Reduction Unit (ERU) emissions-related product emission trading Employee Registered Trader 电子数据收集 分析及检索 系统 美国 电子认购首次公开招股服务 电子传递证券资讯服务 电子款项交收费 电子款项交收服务 电子收付款指示 电子登载系统 电子呈交系统 电子交易 合资格证券 合资格主管 经纪电子邮递及集体传呼服务 内在衍生工具 ; 嵌入式衍生工具 新兴市场 减排单位 排放权相关产品 排放权交易 雇员注册庄家 35

38 employee share Mainland China employer trustee encumbrances End-of-day Trade Data File Transfer Service end user End-user Licence End User Receptor information vendors Enforcement Reporter SFC enhanced access to AMS enhanced digital datafeed enhanced limit order Enhanced Special Stock Trading Method enlarged share capital Enquire Announcement Information CCASS Enquire Reported Lost Certificate CCASS Enquire Unmatched SI Reason CCASS 职工股 中国内地 资方信托人 产权负担 收市后资料传送服务 最终用户 ; 最终使用者 最终用户授权 最终接收使用体 资讯供应商 执法通讯 证监会 增强自动对盘系统的市场接触力 提升数码资料输送专线 增强限价盘 改良特别股份交易方法 经扩大股本 enterprise bond 企业债 * Enterprise Content Management system Enterprise Information Database Enterprise Risk Management Framework Entitlement Statement CCASS entitlement table Environmental, Social and Governance Committee Environmental, Social and Governance Reporting Guide equilibrium price equipment rack equity base equity capital; equity share capital equity derivatives equity division Mainland China equity division reform Mainland China 查询公布资料 中央结算系统 查询报失股票资料 功能 中央结算系统 查询交收指示未获配对原因 中央结算系统 企业内容管理系统 企业资讯资料库 企业风险管理架构 权益报表 中央结算系统 权益列表 环境 社会及管治委员会 环境 社会及管治报告指引 均衡价格 ; 平衡价格 装置机柜 股本基数 权益股本 股本衍生工具 股权分置 中国内地 股权分置改革 中国内地 36

39 equity index futures equity index option equity interest equity linked deposit equity linked instrument (ELI) equity linked investment equity linked note (ELN) equity method accounting equity method of accounting equity option equity securities equity warrant erroneous trade error trade e-securities Declaration and Approval System estimated average settlement price (EAS price) estimated capital value estimated useful life Eurobond Euroclear Euroclear Bank Euro-convertible guaranteed bond European Bank of Reconstruction and Development (EBRD) (ie World Bank) European Economic and Monetary Union (EMU) European Market Infrastructure Regulation (EMIR) European style option European Union Allowance (EUA) European Union Emission Trading Scheme (EU ETS) exceptional item Exchange Auditorium exchange control 股市指数期货股市指数期权股东权益 ; 股权股票挂钩存款股票挂钩票据 ; 息股证股票挂钩投资工具股票挂钩票据 ; 高息票据权益法 会计 权益会计法股票期权股本证券股本权证错误交易错价交易电子证券申报及批核系统预计平均结算价预计资本值估计使用年期欧洲债券 ; 欧洲货币债券欧洲清算系统欧洲清算银行欧洲可换股担保债券欧洲复兴及开发银行 ( 即世界银行 ) 欧洲经济及货币联盟欧洲市场基础设施监管规则欧式期权欧盟排放配额欧盟排放权交易计划特殊项目交易所会议厅外汇管制 37

40 Exchange Exhibition Hall Exchange Fund Bill Exchange Fund Investment Limited (EFIL) Exchange Fund Note (EFN) Exchange Listing Rules (Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited) exchange loss exchange of information Exchange Participant Exchange Participant Certificate exchange quota exchange surrender system exchange traded certificate (ETC) exchange traded commodity exchange traded derivatives (ETD) exchange traded fund (ETF) exchange traded note (ETN) exchange traded option exchange traded product Exchange Trading Right Certificate ex-date ex-dividend basis execution facilities Executive Committee executive director Exempt Fund Manager exempt listing status Exempt Principal Trader exempt trader ex-entitlement trading exercise 交易所展览馆 外汇基金票据 外汇基金投资有限公司 外汇基金债券 证券上市规则 ( 香港联合交易所有限公司证券上市规则 ) 汇兑损失 信息交流 交易所参与者 交易所参与者证明书 汇兑限额 银行结汇体系 交易所买卖票据 交易所买卖商品 场内交易衍生产品 交易所买卖基金 ; 组合股 ; 交易所交易基金 *; 交易型开放式指数证券投资基金 *; 交易型开放式指数基金 * 交易所买卖票据 交易所买卖之期权 ; 场内买卖期权 场内交易产品 交易所交易权证明书 除净日 除息基准 交易设施 常务委员会 执行董事 豁免基金经理 豁免上市地位 豁免自营买卖商 豁免交易商 除权交易 行使 38

41 exercise day (E day) exercise period 行使日 行使期 ; 行使时限 exercise price 行使价 ; 行权价格 * exercise schedule 行权期 * exercise style exit price exotic warrant expedited registration service Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure expiration date expiry date expiry month explanatory memorandum explanatory statement exponentially-weighted moving average exposure draft exposure management ex-rights Extended Morning Session Extended Trading Securities extensible Business Reporting Language (XBRL) Extensible Markup Language external auditor external position transfer extraordinary general meeting (EGM) extraordinary item extreme move covered fraction extreme move multiplier ex unadjusted close * Terms commonly used in the Mainland 内地用语 行使方式 平仓价 ; 离场价 非标准型权证 ; 非标准型认股证 ; 特种认股证 特快过户登记服务 检讨证券及期货市场规管架构运作专家小组 到期日 到期日 到期月份 注释备忘录 说明函件 指数加权移动平均方法 征求意见稿 风险管理 除权 延续早市 延续交易证券 可扩展商业报告语言 可扩展标记语言 外聘核数师 ; 外部核数师 对外持仓转移 股东特别大会 非经常项目 极端波动覆盖分数 极端波动乘数 除净日未经调整之收市价 39

42 F Fannie Mae see Federal National Mortgage Association FCA see Financial Conduct Authority UK FDRC see Financial Dispute Resolution Centre Ltd FIFO see first in, first out FOMC see Federal Open Market Committee FRC see Financial Reporting Council, The FRCD see floating rate certificate of deposit Freddie Mac see Federal Home Loan Mortgage Corporation FRN see floating rate note FRR see financial resources rules FRRC see Financial Reporting Review Committee FSA see Financial Services Authority UK FSDC see Financial Services Development Council FXI China 25 see FTSE/Xinhua China 25 Index face value fair market value false market Far East Exchange, The fast market fault tolerance favourable marks feasibility study Federal funds Federal funds rate Federal Home Loan Mortgage Corporation (Freddie Mac) Federal National Mortgage Association (Fannie Mae) Federal Open Market Committee (FOMC) Federal Reserve System Federation of Shares Registrars Limited 面值公平市值虚假市场 ; 假市远东交易所速动市场错误包容 ; 故障包容顺差额可行性研究联邦基金联邦基金利率美国联邦住宅贷款抵押公司 ( 房贷美 ) 美国联邦国家房屋贷款协会 ( 房利美 ) 美国联邦公开市场委员会联邦储备系统证券登记公司总会有限公司 40

43 Fed wire / Fedwire / FedWire 联邦结算系统 feeder fund 联接基金 fellow subsidiary 同系附属公司 ; 同集团附属公司 Fidelity Fund 互保基金 fidelity insurance scheme 忠诚保险计划 fiduciary 受信人 ; 受托人 fiduciary duty 诚信责任 ; 受信责任 file backup-restore macro 后备资料复原软件 file transfer 档案转换 ; 资料传送 file transfer protocol 档案传送协定 Fill and Kill limit orders 成交及取消 限价盘 Fill or Kill limit orders 全额或取消 限价盘 Final Clearing Statement CCASS 最后结算表 中央结算系统 final review hearing 最后复核聆讯 Final Settlement Day 最后结算日 Final Settlement Price 最后结算价 ; 最终结算价 Final Settlement Run 最后一轮交收处理程序 Final Settlement Value 最后结算价 finance lease commitment 融资租赁承担 financial accommodation 财务通融 financial adviser 财务顾问 financial bond 金融债 * Financial Conduct Authority (FCA) UK 英国金融市场行为监管局 financial conglomerate 财资企业集团 financial derivatives 金融衍生产品 Financial Dispute Resolution Centre Ltd (FDRC) 金融纠纷调解中心有限公司 ( 调解中心 ) financial exposure 财务风险 financial futures 金融期货 financial institution 金融机构 financial instrument 金融工具 financial integrity 财政健全 financial intermediary 金融中介机构 / 团体 financial intermediation 金融中介现象 41

44 financial lease 财务租赁 ; 金融租赁 * financial market 金融市场 Financial Market Development Task Force, The 财经市场发展专责小组 financial reporting 财务汇报 ; 财务申报 Financial Reporting Council, The (FRC) 财务汇报局 Financial Reporting Review Committee (FRRC) 财务汇报检讨委员会 Financial Reporting Review Panel 财务汇报检讨委员团 financial resources rules (FRR) 财政资源规则 financial results 财务业绩 financial risk 财务风险 Financial Services Act UK 金融服务法 英国 Financial Services Authority (FSA) UK 英国金融业管理局 Financial Services Development Council (FSDC) 金融发展局 ( 金发局 ) financial shareholder 财政股东 Financial Statements Review Programme 财务报表审阅计划 Financial Supervisory Commission Taiwan 金融监督管理委员会 ( 金管会 ) 台湾 financial year 财政年度 financier 融资人 financing bill 融资券 * FinNet 金融服务网络 firm bid and ask quotations 作实买卖价 firm commitment underwriting 坚定承诺 包销 firm order 公司盘 firm order 实盘 firm position 公司仓 ; 行仓 first in, first out (FIFO) 先进先出 fixed income ETF 定息组合股 fixed-rate mortgage 定息按揭 flash crash 闪电崩盘 flash order 快闪盘 Flexible Index Options 自订条款指数期权 floating rate certificate of deposit (FRCD) 浮息存款证 floating rate note (FRN) 浮息票据 42

45 floor trader flotation follow-on offering forced buy-in forced closing-out forced liquidation force majeure foreign exchange exposure foreign share Mainland China forex option forex swap Form for Reporting Dealings in Securities Suspended due to Insufficient Public Float forward entitlement frame relay trading network Framework Quotation Service on Third Parties Websites free convertibility free float Free Real-time Basic Market Prices Website Service (Free Prices Website Service) fringe market front-end load front-month front-office system front running front year contract FTSE Group FTSE/Xinhua China 25 Index (FXI China 25) full disclosure fully diluted earnings per share fully paid-up capital fund accounting approach fund balancing 出市代表 ; 出市员 挂牌买卖 ; 上市 再融资 ; 后续发行 ; 上市后发行 ; 增发 强制补购 强行平仓 斩仓 不可抗力 外汇风险 外资股 中国内地 外汇期权 外汇掉期 买卖因公众持股量不足而停牌证券的申报表 远期权利 帧中继交易网 ; 讯框传送交易网络 在第三者网站提供的框架报价服务 自由兑换 公众持股量 免费实时基本报价网站服务 ( 免费网站报价服务 ) 外围市场 首次认购费 即月 办公室前线系统 行头盘 ; 扒头交易 即年合约 富时指数集团 新华富时中国 25 指数 全面披露 全面摊薄每股盈利 缴足股本 资金会计法 资金平衡 43

46 fund flow 资金流向 fund manager 基金经理 fund of hedge funds 对冲基金的基金 fund statement 资金表 fund unit holder 基金份额持有人 * fund utilisation 资金运用 fungible 可以互换或对销 Futures Compensation Fund 期货赔偿基金 Futures Compensation Fund Committee SFC 期货赔偿基金委员会 证监会 * Terms commonly used in the Mainland 内地用语 44

47 G GAAP see Generally Accepted Accounting Principles GCP see General Clearing Participant GDP see gross domestic product GDR see global depositary receipt GEM see Growth Enterprise Market GNP see gross national product GRI see Global Reporting Initiative GTC see good-till-cancelled order GTD see good-till-date order GTSM see GreTai Securities Market Taiwan G3 Sustainability Reporting Guidelines Ganghui Financial Information Services (Shanghai) Limited gateway computer gearing ratio GEM Investor Guide GEM Listing Committee GEM Listing Rules (Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited) General Clearing Participant (GCP) Generally Accepted Accounting Principles (GAAP) general mandate general meeting general offer General Rules of CCASS gilt-edged securities given-up trade 可持续发展报告指南 第三版 港辉金融信息服务 ( 上海 ) 有限公司 ( 港辉金融 ) 网间连接器 ; 联系设施 电脑 杠杆比率 ; 资本负债比率 创业板投资者指南 创业板上市委员会 创业板上市规则 ( 香港联合交易所有限公司创业板证券上市规则 ) 全面结算参与者 公认会计原则 一般性授权 股东大会 ; 成员大会 全面收购建议 中央结算系统一般规则 金边证券 被转移的交易 give-up options 转移 ; 过户 期权 global depositary receipt (GDR) 全球预托证券 ; 全球存托凭证 * 45

48 Global Reporting Initiative (GRI) Globex going concern accounting gold futures good-for-day order good for delivery goods-in-transit good-till-cancelled order (GTC) good-till-date order (GTD) goodwill governing law 46 全球报告倡议组织 全球期货交易系统 持续经营 会计 黄金期货 即日有效买卖盘 合格交付 付运中货品 取消前有效买卖盘 ; 无时限盘 到期前有效买卖盘 商誉 管制法例 government bond 政府债券 ; 国债 * grace period greenshoe underwriting 宽限期 增售条款 包销 greenshoe option 绿鞋期权 * GreTai Securities Market (GTSM) Taiwan grey market price gross domestic product (GDP) gross margining gross national product (GNP) Growth Enterprise Market (GEM) guaranteed unit trust Guarantee Fund Guarantee Scheme guarantee transaction guarantor Guernsey Financial Services Commission guidance letter Guidance Note Listing Rules Guide for Directors of Listed Companies Guidelines for Electronic Public Offerings SFC Guidelines on Disclosure of Inside Information SFC 中华民国证券柜台买卖中心 台湾 暗盘价 本地生产总值 ; 国内生产总值 总额按金计算 国民生产总值 创业板 保本信托基金 保证基金 担保计划 担保交易 担保人 ; 保证人 格恩西金融服务业监察委员会 指引信 指引摘要 上市规则 上市公司董事指引 电子公开发售指引 证监会 内幕消息披露指引 证监会

49 Guidelines on the Vetting and Regulation of Applications for Listing on the GEM in Hong Kong by Mainland Enterprises Mainland China Guide on disclosure of price-sensitive information Guide on Distribution of Dividends and Other Entitlements Guide on pre-vetting requirements for announcements Guideline on Third Party Website Service 境内企业申请到香港创业板上市审批与监管指引 中国内地 股价敏感资料披露指引 有关发行人分派股息及其他权益的指引 有关公告须由交易所预先审阅的规定的指引 第三者网站服务指引 * Terms commonly used in the Mainland 内地用语 47

50 H HDR H-Fin HIBOR HKAB HKAOB HKATS HKCC HKEx HKEx-IS HKFE HKFRS HKICL HKICPA HKICS HKIFA HKII HKIMR HKIRA HKMA HKMEx HKSCC HKSI HKSIR HSBCI HSCCI HSCEEWI HSCEI 48 see Hong Kong Depositary Receipt see Hang Seng China H-Financials Index see Hong Kong Interbank Offered Rate see Hong Kong Association of Banks see Hong Kong Association of Online Brokers Limited, The see Hong Kong Futures Automated Trading System see HKFE Clearing Corporation Limited see Hong Kong Exchanges and Clearing Limited see HKEx Information Services Limited see Hong Kong Futures Exchange Limited see Hong Kong Financial Reporting Standards see Hong Kong Interbank Clearing Limited see Hong Kong Institute of Certified Public Accountants see Hong Kong Institute of Company Secretaries, The see Hong Kong Investment Funds Association see Hong Kong Institute of Investors see Hong Kong Institute for Monetary Research see Hong Kong Investor Relations Association, The see Hong Kong Monetary Authority see Hong Kong Mercantile Exchange see Hong Kong Securities Clearing Company Limited see Hong Kong Securities and Investment Institute see Hong Kong Standards on Investment Circular Reporting Engagements see Hang Seng Broad Consumption Index see Hang Seng China-Affiliated Corporations Index see Hang Seng China Enterprises Equal Weighted Index see Hang Seng China Enterprises Index

51 HSCI see Hang Seng Composite Index HSEWI see Hang Seng Equal Weighted Index HSHBI see Hang Seng High Beta Index HSI see Hang Seng Index HSII see Hang Seng Infrastructure Index HSIL see Hang Seng Indexes Company Limited HSLI see Hang Seng Composite LargeCap Index HSLVI see Hang Seng Low Volatility Index HSMCGI see Hang Seng Mainland Consumer Goods Index HSMI see Hang Seng Composite MidCap Index HSML25 see Hang Seng Mainland 25 HSML100 see Hang Seng Mainland 100 HSMLCI see Hang Seng Mainland Composite Index HSMLFI see Hang Seng Mainland Freefloat Index HSN see HKEx Service Network HSNRI see Hang Seng Natural Resources Index HSSI see Hang Seng Composite SmallCap Index haircut Handbook on Disciplinary Proceedings Hang Seng Broad Consumption Index (HSBCI) Hang Seng China 50 Index Hang Seng China-Affiliated Corporations Index (HSCCI) Hang Seng China AH Premium Index Hang Seng China AH Smart Index Hang Seng China Enterprises Equal Weighted Index (HSCEEWI) 扣减 ; 扣减率 纪律处分程序手册 恒生广义消费指数 恒生神州 50 指数 恒生香港中资企业指数 ( 中资企业指数 ) 恒生 AH 股溢价指数 恒生 AH 股精明指数 恒生中国企业等权重指數 Hang Seng China Enterprises Index (HSCEI) 恒生中国企业指数 ( 恒生国企指数 ) Hang Seng China Enterprises Index Futures (Hshares Index Futures) Hang Seng China H-Financials Index (H-Fin) Hang Seng Composite Index (HSCI) Hang Seng Composite Industry Indexes 恒生中国企业指数期货 (H 股指数期货 ) 恒生中国 H 股金融行业指数 (H 股金融行业指数 ) 恒生综合指数 恒生综合行业指数 49

52 Hang Seng Composite LargeCap Index (HSLI) Hang Seng Composite MidCap Index (HSMI) Hang Seng Composite SmallCap Index (HSSI) Hang Seng Corporate Sustainability Benchmark Index Hang Seng Corporate Sustainability Index Hang Seng Dividend Point Index Series Hang Seng Equal Weighted Index (HSEWI) Hang Seng Foreign Companies Composite Index Hang Seng Freefloat Composite Index (HSFCI) Hang Seng Global Composite Index Hang Seng High Beta Index (HSHBI) Hang Seng High Dividend Yield Index 50 恒生综合大型股指数 恒生综合中型股指数 恒生综合小型股指数 恒生可持续发展企业基准指数 恒生可持续发展企业指数 恒生股息点指数系列 恒生等权重指數 恒生外国公司综合指數 恒生流通综合指数 恒生环球综合指數 恒生增幅指数 恒生高股息率指数 Hang Seng HK 35 恒生香港 35 Hang Seng H-Share Index ETF Hang Seng Index (HSI) Hang Seng Indexes Company Limited (HSIL) Hang Seng Index ETF Hang Seng Index Futures Hang Seng Index Options Hang Seng Industry Classification System Hang Seng Infrastructure Index (HSII) Hang Seng Low Volatility Index (HSLVI) 恒生 H 股指数上市基金 恒生指数 恒生指数有限公司 恒生指数上市基金 恒生指数期货 恒生指数期权 恒生行业分类系统 恒生基础建设指数 恒生低波幅指数 Hang Seng Mainland 25 (HSML25) 恒生中国内地 25 Hang Seng Mainland 100 (HSML100) 恒生中国内地 100 Hang Seng Mainland Composite Index (HSMLCI) Hang Seng Mainland Consumer Goods Index (HSMCGI) Hang Seng Mainland Freefloat Index (HSMLFI) Hang Seng Natural Resources Index (HSNRI) Hang Seng REIT Index Hang Seng Risk Adjusted Index Series Hang Seng Short and Leveraged Index Series Hang Seng Total Return Index Series 恒生中国内地综合指数 恒生中国内地消费品制造业指数 恒生中国内地流通指数 恒生天然资源指数 恒生房地产基金指数 恒生风险调控指数系列 恒生短仓及杠杆指数系列 恒生股息累计指数系列

53 hard currency hard underwriting hawking of securities heavy trading hedge fund 硬货币 ; 价值稳定的货币 硬包销 兜售证券 交投畅旺 对冲基金 hedging 对冲 ; 套期保值 * hedging ratio Heritage Foundation, The US HIBOR Futures Strip hidden-size order high frequency trading high leveraged investment historical cost historical volatility HKATS Error Trade Review Panel HKEx (China) Limited HKEx Electronic Publication System HKEx Hosting Services Limited HKEx Information Services Limited (HKEx-IS) HKEx Mobile HKExnews website HKEx Orion HKEx Orion Central Gateway (OCG) HKEx Orion Market Data Platform (OMD) HKEx Service Network (HSN) HKEx Share Information Board 对冲比率 传统基金会 美国 港元利率期货叠期 隐藏交易额买卖盘 高频交易 高杠杆效应的投资 历史成本 历史波幅 HKATS 错价交易复核小组 香港交易所 ( 中国 ) 有限公司 香港交易所电子登载系统 香港交易所设备托管服务有限公司 香港交易所资讯服务有限公司 ( 香港交易所资讯服务 ) 香港交易所网站手机版 披露易 网站 香港交易所领航星技术计划 香港交易所领航星中央交易网关 香港交易所领航星市场数据平台 香港交易所服务网络 香港交易所股份资讯板 HKFE Clearing Corporation Limited (HKCC) 香港期货结算有限公司 ( 期货结算公司 ) HKSCC Nominees Limited holder of Stock Exchange Trading Right holding announcement holding company hold matched SI 香港中央结算 ( 代理人 ) 有限公司 联交所交易权持有人 临时公告 控股公司 ; 母公司 暂缓执行配对交收指示 51