A

Transcription

1 Glossary (English to Simplified Chinese)

2 CONTENTS A... 1 B... 9 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 AHT AIB AIFMD AIIB 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 after-hours trading see Audit Investigation Board see Alternative Investment Fund Managers Directive see Asian Infrastructure Investment Bank AIM see Alternative Investment Market UK AIMR ALP AMCHAM AMEX AMS AMS/3 AOSEF APEC API APRC ASC ASEAN ASIC ASP AST system ASX 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 see Application Service Provider see automated screen trading system see Australian Stock Exchange 1

4 ATI see Account Transfer Instruction ATRS see Approved Trade Registration System ATS see automated trading services AUM see assets under management 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 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 2

5 accrual basis accounting accrued expenses accrued interest accrued revenue accumulated depreciation accumulated interest accumulated profits accumulator acid-test ratio acquisition acquisition of shells acting in concert 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 ; 累计期权酸性测试比率收购买壳一致行动 active business pursuits GEM 活跃业务纪录 GEM Active Trader Programme actual market actual price actual useful life additional margin additional throttle add-on administering bank admissible securities value admitted value ad valorem stamp duty advance advance booking form 活跃交易者计划现货市场现货价实际可用年期额外按金递加节流率附加利益 ; 优惠承办银行 ; 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 3

6 adverse opinion Advisory Committee SFC advisory specialist group affiliate; affiliated company After-Hours Futures Trading (AHFT) after-hours trading (AHT) after market / aftermarket afternoon session after-tax profits agency account Agency Share Transfer System Mainland agency trade agent aggregate auction aggregate market value aggregate quota balance aging analysis of accounts alert message Alert Messge Service algorithmic trading/algo trade all-or-none order allotment allottee allowance accounting allowance for bad and doubtful debts 否定意见咨询委员会 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 ; 收市后交易时段二级市场 ; 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 内地 经纪交易 ; 代客买卖代理人集合竞价总市值总额度余额账龄分析讯息提示短讯提示服务程式买卖 ; 算法交易 ; 程式演算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 coefficient 4 alpha 系数

7 alternate alternative investment Alternative Investment Fund Managers Directive (AIFMD) European Union Alternative Investment Market (AIM) UK alternative liquidity pool (ALP) amalgamation American Chamber of Commerce (AMCHAM) 替任人另类投资 另类投资基金经理指令 欧洲联盟 另项投资市场 ; 另类投资市场 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 Annual Attestation and Inspection Programme 年度账目 合规评核及现场视察之年度计划 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) Application Proof Application Service Provider (ASP) approved borrower approved deposit fund approved lending agent approved redeemable share 5 年报匿名交易 ; 隐名交易上诉委员会 证监会 应用程式界面申请版本应用服务供应商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

8 Approved Trade Registration System (ATRS) OTC Clear 认可交易登记系统 场外结算公司 arbitrage 套戥 ; 套汇 *; 套利 * arm's length transaction arrears articles of association Asian and Oceanian Stock Exchanges Federation (AOSEF) Asian Development Bank (ADB) 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 Asian Infrastructure Investment Bank (AIIB) 亚洲基础设施投资银行 ( 亚投行 ) 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 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 *; 资产支持证券 * asset coverage asset stripper asset stripping assets under management (AUM) asset swap assignee assignment assignment options 资产覆盖率 ; 资产保证 拆骨专家 拆卖资产 ; 资产拆卖管理资产总值资产调换受让人 ; 承让人 ; 获分配人士转让指定分配 期权 6

9 assignor 转让人 assistant supervisor GEM 助理主管 GEM associate associate; associate company; associated company associated person Association for Investment Management and Research (AIMR) (now CFA Institute) Association of Chartered Certified Accountants, The (ACCA) Association of International Accountants, The Association of Southeast Asian Nations (ASEAN) Association of Stockbrokers in Hong Kong (1891) 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 ATS provider attributable equity interest auction auction = open outcry auction market Audit Committee Audit Investigation Board (AIB) audit test 联系人联营公司 ; 关联公司 * ; 相联公司相联者投资管理研究联会 ( 现称 CFA 协会 ) 特许公认会计师公会国际会计师公会东南亚国家联盟 ( 东盟 ) 香港经纪协会 (1891 年 ) 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 ; 头盘自动化交易服务提供者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 7

10 audit trail audit working paper audited accounts 审核线索 ; 复核 / 追查根据 审计工作底稿 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 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 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 8

11 B BCCL Bear ELI BDI BESS BFI BIS BOCE BSS BTF Bull ELI see Bond Connect Company Limited see Bear Equity Linked Instrument see Baltic Dry Index see Brokers' Electronic Support Services see Brokers' Fidelity Insurance Scheme see Bank for International Settlements see Bohai Commodity Exchange see Broker Supplied System see Block Trade Facility; Block Trading Facility see Bull Equity Linked Instrument backdoor listing backend enforcement SFC backloading back month back office back-office system back test backup interactive line backwardation bad debt bait order balance of payments balance sheet balance sheet date balancing item 借壳上市后期执法 证监会 后阶段负担远期月份后勤办公室后勤办公室系统回溯测试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 9

12 Baltic Dry Index (BDI) bank confirmation banker's acceptance 波罗的海干散货指数 ; 波罗的海综合指数 银行确认书 ; 银行证明文件 银行承兑汇票 Bank for International Settlements (BIS) 国际结算银行 ; 国际清算银行 * banking company banking facility bank reconciliation statement banner barter transaction bare trustee barrier option barrier warrant base currency base day Basel Agreement Basel Concordat base listing document Basic Market Prices Service basis point basis risk basis swap basis trading basket warrant batch settlement run CCASS batch validation run CCASS Bear Equity Linked Instrument (Bear ELI) bearer securities 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 ; 定界权证基础货币 ; 基准货币基准日巴塞尔协议巴塞尔协定基础上市文件基本报价服务点子 ; 基点基准风险 ; 基本风险基准掉期基差交易一篮子权证 ; 一篮子备兑证多批交收处理程序 中央结算系统 整批输入核对程序 中央结算系统 看跌 股票挂钩票据不记名证券 10

13 Bearer Treasury Mainland bear market 不记名式国库券 内地 熊市 bear position 空仓 ; 空头 * bear raid Beijing Financial Assets Exchange below par below the line Belt and Road Index benchmark equity index benchmark yield curve beneficial holder beneficial interests beneficial owner beneficiary benefits-in-kind Best Corporate Governance Disclosure Awards best execution price best price beta coefficient beta test mode bid-asked spread bidder bid price Big Bang UK bilateral netting binomial option pricing model 疯狂抛售北京金融资产交易所低于面值线下项目一带一路指数基准股市指数基准收益率曲线实益持有人实益权益实益拥有人 ; 实际权益拥有人受益人实物利益最佳企业管治资料披露大奖最佳成交价最佳价格 啤打 系数反馈测试模式买卖差价买家买价 ; 买盘价金融大改革 英国 双边净额结算 二项式 期权定价模式 11

14 black box trading black out period Black-Scholes option pricing model blanket waiver blockchain blocking period block listing block order 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 ; 一般豁免区块链技术暂停时段股份整批上市大额买卖盘 block trade 大手交易 ; 大额交易 *; 大宗交易 * Block Trade Facility; Block Trading Facility (BTF) blue chip BM&FBovespa board lot board of directors 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 Bohai Commodity Exchange (BOCE) 渤海商品交易所 ( 渤商所 ) bond bonus certificate Bond Connect 债券 红利票据 债券通 Bond Connect Company Limited (BCCL) 债券通有限公司 ( 债券通公司 ) bonus issue bonus share bonus warrant 派送股份 ; 派送红股 ; 红股发行 ; 送股 红股 红利权证 book building 累计投标制 ; 询价制 *; 簿记建档 * book close date book closure period book runner 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 12

15 book value booking model bought deal breakeven point BRICS Exchanges Alliance BRICSMART bridging broker; bridging dealer bridging loan Broadcast Message Service broker-dealer 账面值下单方式全数包销损益平衡点 ; 打和点 BRICS 交易所联盟金砖联盟市场过渡期受托经纪过渡性贷款荧光屏广播讯息服务经纪交易商 brokerage 经纪行 ; 券商 * brokerage Broker Participant CCASS Participants Brokers' Electronic Support Services (BESS) Brokers' Fidelity Insurance Committee Brokers' Fidelity Insurance Scheme (BFI) Broker Supplied System (BSS) brought forward accounting bucketing bulk registration service bulk settlement run Bull Equity Linked Instrument (Bull ELI) Bulletin Board Bulletin Board for Information Disclosure bull market 经纪佣金经纪参与者 中央结算系统参与者 经纪后勤办公室支援服务经纪忠诚保险计划委员会经纪忠诚保险计划经纪自设系统承前 会计 对敲大批登记服务大批交收程序 看涨 股票挂钩票据交易议价板资讯披露公告板牛市 bull position 长仓 ; 多头 * 13

16 business day business registration certificate business trust butterfly spread buy and hold strategy buy-back cf repurchase agreement buy in buy-in transaction Buy-in Notification Report buy order buy-out / buyout buy trade value 营业日商业登记证商业信托蝶式买卖囤仓策略回购补购补购交易补购通知书买盘收购买盘成交 buyout repo 买断式回购 * * Terms commonly used in the Mainland 内地用语 14

17 C CAAP CAPI CAS CASBE CASIF CBBC CBMX CBO CBOE CBOT CBPL CBRC CCASS CCCG CCDC CCMS CCP CCS CCSD CDO CDR CDS CEINEX CEPA CES 120 CES 280 CES 300 CES A80 CES G10 see China A-Share Access Products see China Association for the Promotion of Investment see closing auction session 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 capital-based position limit see China Banking Regulatory Commission see Central Clearing and Settlement System see China Connect Central Gateway see China Central Depository & Clearing Company Limited see Common Collateral Management System see central counterparty see cross currency swap see Conference of Central Securities Depositories see Collateralised Debt Obligation see Chinese depositary receipt see credit default swap see China Europe International Exchange see Closer Economic Partnership Arrangement see CES China 120 Index see CES China 280 Index see CES Stock Connect 300 Index see CES China A80 Index see CES Gaming Top 10 Index 15

18 CES HKMI CES P Elite CES SCHK50 see CES China HK Mainland Index see CES China Private Elite Index see CES Stock Connect Hong Kong Premier 50 Index CES SCHK100 see CES Stock Connect Hong Kong Select 100 Index CESC CFA CFD CFETS CFFEX CFMMC CFTC CGSE CGT CHATS CHESS China Clear or CSDC CHIS CIC CICC CICPA CIIS CIMA CIPS CIRC CIS 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 China Futures Margin Monitoring Center Co., Ltd 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 RMB Cross-border Inter-bank Payment System see China Insurance Regulatory Commission see collective investment scheme 16

19 CLN CLO CME see credit-linked note see Collateralised Loan Obligation see Chicago Mercantile Exchange CMU see Central Moneymarkets Unit HKMA CNAPS CNS COD CoCo bond COP corpfina COT report corporate form CIS CPI CPMI CPSS CPT CRMA CRMW CSA CSC CSDC or China Clear CSF CSI CSR CSRC see China National Advanced Payment System see continuous net settlement see cash on delivery see contingent convertible bond see Calculated Opening Price see Corporate Finance Association see Commitments of Traders report see corporate form collective investment scheme see Capital Protected Instrument see Committee on Payments and Market Infrastructures see Committee on Payment and Settlement Sytstems, The see Continuous Professional Training see Credit Risk Mitigation Agreement see Credit Risk Mitigation Warrant see Credit Support Annex see China Stock Connect see China Securities Depository and Clearing Corporation Limited see China Securities Finance Corporation Limited see China Securities Index Company Limited see corporate social responsibility see China Securities Regulatory Commission cabinet bid cabinet trade Cadbury Committee UK 微值入价 ; 微值交易 微值交易 凯伯里委员会 英国 Cadbury Report UK 17 凯伯里报告书 英国

20 Calculated Opening Price (COP) calendar spread Callable Bull / Bear Contract (CBBC) call auction call market call option call premium bonds call price CBBC call spread derivative warrant call warrant call writer cancelled share candlestick chart 拟定开市价跨期买卖 ; 跨期组合牛熊证集合竞价短期同业拆放市场 ; 定点市场认购期权 ; 看涨期权 ; 买入期权赎回溢价 债券 收回价 牛熊证 跨价衍生权证认购权证 ; 回购权证认购期权沽出者注销股份阴阳烛图 ; 烛柱图 capital account 资本账 ; 资本项目 * capital adequacy capital adequacy ratio capital adjustment capital appreciation capital-based position limit (CBPL) capital expenditure capital formation capital gain 资本充裕程度资本充裕 / 充足比率资本调整资本增值资本额厘定的持仓限额资本支出资本筹集 ; 集资资本增值 ; 资本增益 capital gains tax (CGT) 资本增值税 ; 资本增益税 ; 资本利得税 *; capitalisation capitalisation issue 转让差价所得税 * 资本化 资本化发行 ; 资金股本化 18

21 capitalisation of interest capital loss capital market capital plus warrant capital preservation product Capital Protected Instrument (CPI) capital reserve capital value capped bonus certificate carbon footprint carried forward accounting carry trade cash alternative cash client cash commission rebate; cash rebate cash company cash equitisation 利息资本化资本亏损资本市场资本增值权证保本产品保本证资本储备资本值封顶红利票据 碳足迹 结转 会计 利差交易 ; 套利交易 ; 套息交易现金选择现金客户现金回佣现金资产公司现金股票化 cash flow 现金流向 ; 现金周转 ; 现金流 * cash flow statement cash market Cash Market Consultative Panel cash marks cash on delivery (COD) cash prepayment service cash price cash settled ELI 现金流动表现货市场现货市场咨询小组现金差额缴款货银对付 ; 现金交收款项预缴服务现货价以现金折算的息股证 19

22 cash settlement 现金交收 ; 现金结算 * cash shell Catalist Caveat Emptor (let the buyer beware) CCASS/3 CCASS Depository CCASS Guarantee Fund CCASS Internet System CCASS Operational Procedures CCASS Participant & Designated Bank List CCASS Phone System CCASS Terminal User Guide for Participants cease and desist order ceiling-floor agreement censure Central Clearing and Settlement System (CCASS) central counterparty (CCP) central depository Central Gateway Central Huijin Investment Ltd centralised borrowing and lending system Central Moneymarkets Unit (CMU) HKMA central nominee central order book 现金壳股公司凯利板 买者自负 原则新一代中央结算系统中央结算系统证券存管处中央结算系统保证基金中央结算系统互联网系统 中央结算系统运作程序规则 中央结算系统参与者及指定银行名录 结算通 电话系统 参与者适用的中央结算系统终端机使用者指引 终止及停止 令上下限协议谴责 ; 指责中央结算及交收系统 ( 中央结算系统 ) 中央结算对手 ; 中央交易对手 ; 中央交易对手结算所 ; 中央对手方中央存管处中央交易网关中央汇金投资有限责任公司中央股份借贷系统债务工具中央结算系统 金管局 中央代理人中央挂盘册 ; 中央买卖盘纪录 20

23 central transaction log certificated shareholder certificate of incorporation certificate replacement service Certificate Treasury Mainland certificated shares certificated sub-register 中央交易纪录凭证式股东公司注册证书补发证书服务凭证式国库券 内地 有纸股份凭证式附属登记册 CES China 120 Index (CES 120) 中华交易服务中国 120 指数 ( 中华 120) CES China 280 Index (CES 280) 中华交易服务中国 280 指数 ( 中华 280) CES China A80 Index (CES A80) 中华交易服务中国 A80 指数 ( 中华 A80) CES China Cross Border Index Series CES China HK Mainland Index (CES HKMI) CES China Private Elite Index (CES P Elite) 中华交易服务中国跨境指数系列中华交易服务中国香港内地指数 ( 中华香港内地指数 ) 中华交易服务中国海外民企指数 ( 中华民企指数 ) CES Gaming Top 10 Index (CES G10) 中华交易服务博彩业指数 ( 中华博彩指数 ) CES Gaming Top 10 Index Futures CES Stock Connect 300 Index (CES 300) CES Stock Connect Hong Kong Premier 50 Index (CES SCHK50) CES Stock Connect Hong Kong Select 100 Index (CES SCHK100) CES Stock Connect Index Series CFA Institute CFETS RMB exchange rate index 中华交易服务博彩业指数期货 ( 博彩业期货 ) 中华交易服务沪深港 300 指数 ( 中华沪深港 300) 中华港股通优选 50 指数 ( 中华港股通优选 50) 中华交易服务港股通精选 100 指数 ( 中华港股通精选 100) 中华交易服务 ( 沪深港 ) 互联互通指数系列 CFA 协会 CFETS 人民币汇率指数 21

24 chain principle chain principle offer Chamber of Hong Kong Listed Companies change of domicile change of year end charge charging structure chartered financial analyst Chartered Institute of Management Accountants (CIMA) CHATS Payment Instruction Chicago Board of Trade (CBOT) Chicago Board Options Exchange (CBOE) Chicago Mercantile Exchange (CME) 连锁关系原则连锁关系原则要约香港上市公司商会迁册更改财政年度结算日期抵押 ; 押记 ; 收费收费结构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) ChinaClear Participant 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 ) 中国结算参与人 22

25 China Central Depository & Clearing Company Limited (CCDC) China Connect Central Gateway (CCCG) China Connect Service Special Rules 中央国债登记结算有限责任公司 ( 中债登 ) 中华通中央交易网关 中华通服务特别规则 China-controlled company (Red Chip) 中资企业控股公司 ( 红筹股 ) China Europe International Exchange (CEINEX) China Exchanges Services Company Limited (CESC) 中欧国际交易所 ( 中欧所 ) 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 Insurance Regulatory Commission (CIRC) China International Capital Corporation Ltd (CICC) China International Economic and Trade Arbitration Commission China Investment Corporation Ltd (CIC) China Investment Information Services Limited (CIIS) China National Advanced Payment System (CNAPS) China Securities Depository and Clearing Corporation Limited (CSDC or China Clear) China Securities Finance Corporation Limited (CSF) China Securities Free Floating Index China Securities Index Company Limited (CSI) 中国外汇交易中心中国期货业协会中国期货市场监控中心有限责任公司 ( 中国期监 ) 中国保险监督管理委员会 ( 中国保监会 ) 中国国际金融有限公司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国家现代化支付系统中国证券登记结算有限责任公司 ( 中国证券登记结算或中国结算 ) 中国证券金融股份有限公司中证流通指数中证指数有限公司 ( 中证指数公司 ) 23

26 China Securities Investor Protection Fund Corporation Limited Mainland China Securities Regulatory Commission (CSRC) China Securities Regulatory Commission Official Bulletin publication 中国证券投资者保护基金有限责任公司 内地 中国证券监督管理委员会 ( 中国证监会 ) 中国证券监督管理委员会公告 刊物 China Stock Connect (CSC) 中华证券通 ( 中证通 ) China Stock Markets Web Chinese Association of Securities Investment Funds, The (CASIF) Chinese Auditing Standards Board 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 Securities Association of Hong Kong Chinese Wall ChiNext SZSE churning circuit breaker circuit fee claim notice class action shareholder lawsuit classified voting system class relief claw back mechanism clearing 金银业贸易场中国注册会计师协会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 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集体宽免回补机制 ; 回拨机制结算 ; 清算 24

27 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 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 CCMS Collateral Account Client Identity Rule Policy client margin client notice Client Offset Claim Account Client Registered Trader client s agreement close associate closed-end fund close out closed loop 结算服务热线中心客户户口共同抵押品管理系统抵押品客户户口 客户身分规则的政策 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 ; 客户合约紧密联系人闭端式基金 ; 封闭式基金平仓 ; 结清全程封闭 ; 闭环系统 25

28 Closer Economic Partnership Arrangement (CEPA) closing auction session (CAS) closing buy options closing call auction cloud computing technologies closing contract closing price 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 Persons Licensed by or Registered with the Securities and Futures Commission 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) 更紧密经贸关系安排收市竞价交易时段平买入仓 期权 收盘集合竞价云端运算技术平仓合约收市价 ; 收盘价平卖出仓 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 证券及期货事务监察委员会持牌人或注册人操守准则 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 ) 26

29 Code on Takeovers and Mergers (Takeovers Code) Codes on Takeovers and Mergers and Share Buy-backs, The cold shoulder order 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 collateral security Collateralised Bond Obligation (CBO) Collateralised Debt Obligation (CDO) Collateralised Loan Obligation (CLO) 抵押品资格附属抵押品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 combination order combined net tangible assets combo order comfort letter commercial paper commission rebate Commissioner of Insurance Commitments of Traders (COT) report committed facilities 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交易商承约报告承諾通融額 27

30 Committee on Payments and Market Infrastructures (CPMI) Committee on Payment and Settlement Systems(CPSS) (renamed CPMI in 2014) 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 支付和市场基础设施委员会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 compliance officer GEM 监察主任 GEM composite order composite risk composite table composite trades comprehensive income 综合盘 ; 组合盘综合风险综合表综合买卖全面收益 28

31 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 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 成份股 ; 样本股 * constitution contango contested takeover Contingent Advance Capital HKCC contingent convertible bond (CoCo bond) 组织章程升水 ; 期货高水 ; 期货升水争夺式收购或然垫款资金 期货结算公司 应急可转债 29

32 contingent convertible securities contingent liabilities contingent premium continuing connected transaction continuing obligation continuing operation continuous auction Continuous Disclosure and Communication Policy continuous net settlement (CNS) Continuous Professional Training (CPT) Continuous Quotes continuous quote market maker continuous trading session contra broker contract-equivalent number contracted price contracted value contract for differences (CFD) contract multiplier contract note contract size contract specifications contractual mutual fund contract unit contrarian contribution 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报价庄家持续交易时段对手经纪等值合约张数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 30

33 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 (1999) core connected person core earnings cornering cornerstone investor corporate accounting corporate actions service fee 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 (1999 年 ) 核心关连人士核心盈利夹仓基础投资者集团会计代履行权责服务费 corporate bond 公司债 * corporate communication Corporate Exchange Participant Corporate Finance Adviser Code of Conduct SFC Corporate Finance Association (corpfina) corporate form collective investment scheme (corporate form CIS) Corporate Funds 公司通讯公司交易所参与者 企业融资顾问操守准则 证监会 企业融资协会法团形式的集体投资计划公司资金 31

34 corporate governance 企业管治 ; 公司治理 * Corporate Governance Code corporate insider Corporate Investor Account corporate raider Corporate Regulation Newsletter SFC corporate social responsibility (CSR) Corporate Substantial Shareholders Notification co-sponsor cost of carry co-trustee counter order counterparty counterparty default assumption counterparty risk counterparty risk ranking methodology Country Guide coupon; coupon rate coupon-reset date cover ie close out a short position = buy in covered call options covered option covered short selling covered warrant covered writing credit 32 企业管治守则 法团内幕人士公司投资者户口企业狙击手 企业规管通讯 证监会 企业社会责任法团大股东具报书副保荐人 GEM ; 联席保荐人持有成本 ; 持权成本 期权 联合受托人还盘交易对手 ; 对手方对手失责假设对手风险参与者风险排序方法个别地区指南票面息率 ; 票面利率 ; 券面利率调息日平仓备兑认购期权备兑期权有担保的卖空交易备兑权证沽出备兑期权信贷

35 credit control 信贷管制 credit default swap (CDS) 信贷违约掉期 ; 信用违约互换 * credit limit 信贷额度 credit-linked note (CLN) 信贷挂钩票据 ; 信用联结票据 * creditor credit rating credit risk 债权人 信贷评级 ; 信用评级 信贷风险 Credit Risk Mitigation Agreement (CRMA) 信用风险缓释合约 * Credit Risk Mitigation Warrant (CRMW) 信用风险缓释凭证 * credit squeeze Credit Support Annex (CSA) 信贷紧缩 ; 收紧信贷 信用支持附件 ; 信用担保附约 credit trading 授信交易 * creeper cross-border access portal cross-border listing cross collateral; cross-collateralisation Cross Connects (XCN) cross currency swap (CCS) cross currency trade cross-day netting crossed market crossed trade; cross trade; crossing crossing network crossing session crossing system cross listing 自由增购率跨境网关入口跨境上市跨市场抵押品交叉连接交叉货币掉期 ; 跨货币掉期货币交叉盘买卖跨日净额交收对敲交叉买卖 ; 交叉盘买卖交叉盘网络交叉盘时段交叉盘系统相互上市 ; 跨境上市 ; 互挂 ; 互挂上市 33

36 cross margin cross margining crowd-funding activity crude oil futures CSI 300 Index cum-trading cumulative advance 跨产品按金跨市场按金制度众筹活动原油期货沪深 300 指数附权交易累计垫款 ; 累积垫款 cumulative voting 累积投票制 * currency board system currency forward currency futures currency translation exposure currency warrant current account custodian Custodian Participant CCASS Participants 货币发行局制度 ; 发钞局制度远期货币合约货币期货外币折算风险货币权证经常账 ; 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 34

37 D DCASS DCE DCI DCP DDF DDI DION System DMDS 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 Disclosure of Interests Online System see Direct Margin Debiting System see Depository and Common Nominee System see Disciplinary Review Panel see Deutsche Terminborse see deposit-taking company DTC US see Depository Trust Company US DTCA DTCC DTDC DvP see DTC Association, The 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 Charge Service daily margin daily margin call Daily Movement Statement clearing daily price swing limit daily quota balance daily quotations sheet 款项净额结算每日平均效率每日平均交收效率按使用天数收费服务计划每日按金每日按金要求股份转移日结单 结算 每日价格波动限幅每日额度余额日报表 35

38 daily settlement price Daily Trading Activity and Open Positions Summary Report futures daily trading limit 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 day-end batch processing day-end marks day-end settlement day order 数据传送专线数据大堂日终批量处理程序收市差额缴款日终交收当日有效盘 ; 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 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 36

39 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 default defaulter default fund default protection default recovery contribution defective securities defence document deferred share deferred tax deflation 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失责 ; 违约 ; 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 37

40 delayed data delineation of activities 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 ; 交割 * 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 de minimus (waiver) provision demutualisation 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 ; 会员制转为股份制 deposit 按金 ; 押金 *; 保证金 * depositary receipt 预托证券 ; 存托凭证 * depository balance bonds Depository and Common Nominee System (DNS) depository nominee Depository Trust & Clearing Corporation (DTCC) US Depository Trust Company (DTC) US DTC Association, The (DTCA) deposit-taking company (DTC) depreciation deregulation deregulation of interest rates 托管余额 债券 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 ; 贬值放宽管制放宽利率管制 38

41 derivative action 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 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 两边客交易 ; 两边客成交 ; 直接成交直接结算直接结算参与者直接记存指示 ; 直接存款 / 存账指示直接记除指示 ; 直接扣款 / 扣账指示非参与者直接落盘 ; 电子直达市场安排 39

42 Direct Margin Debiting System (DMDS) directors fee directors remuneration directors report direct stock admission CCASS Disciplinary Appeals Committee Disciplinary Casebook Disciplinary Chair Committee SFC 直接扣除按金系统董事袍金董事酬金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 Disciplinary Committee disciplinary jurisdiction disciplinary power disciplinary procedures Disciplinary Review Panel (DRP) disclaimer disclaimer of opinion discloseable transaction disclosure disclosure-based disclosure of interests Disclosure of Interests Online System (DION System) 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 ; 无责任声明无法表示意见 ; 未能提供意见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 ; 公开权益线上权益披露系统 discount 低水 期货 ; 折让 ; 贴现 ; 折价 * discount broker discounted cash flow discount rate 折让经纪 ; 折扣经纪 ; 减佣经纪 ; 低收费经纪现金流量折现 / 贴现折现率 ; 贴现率 ; 扣减率 40

43 discretionary account discretionary bonus payment discretionary client discretionary manager discretionary order discretionary power discretionary trust disinterested shareholder disintermediation disqualification order distant month distressed debt distributable profit distribution distribution in specie distributed ledger 委托账户 ; 全权代客买卖账户 ; 全权委托户口酌情支付的花红全权委托客户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 ; 脱媒 / 排媒现象吊销资格令远期月份不良债务可分派溢利分销 ; 分派实物分派分布式分类账 dividend 股息 ; 红利 * ; 股利 * 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股息点指数系列 dividend tax 红利税 * dividend warrant dividend yield 股息单 股息率 41

44 documentation risk domestic share Mainland domestic securities dormant account fee dormant company Dow Jones Industrial Average Dow Jones Industrial Average Options downtick drop copy service dual class capitalisation dual-class share structure 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 price checking Dynamic Reserve Fund 文件风险内资股 内地 境内证券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类别资本结构双类别股权架构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 ; 动态价格带机制动态价格检查浮动储备基金 * Terms commonly used in the Mainland 内地用语 42

45 E EAOSEF EAS price EBRD ECN ECP E day EDGAR EERI EFIL EFN EGM EIPO ELI ELN EMIR EMSIS EMU EPI EPS EPS ESMA ESN ESS ETC ETD ETF ETN ETP see East Asian and Oceanian Stock Exchanges Federation see estimated average settlement price see European Bank of Reconstruction and Development see electronic communication network see Electronic Communication 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 European Securities and Markets Authority see Ecosystem Network see Electronic Submission System see exchange traded certificate see exchange traded derivatives see exchange traded fund see exchange traded note see exchange traded product early buy-in 提早补购 43

46 earnings per share (EPS) East Asian and Oceanian Stock Exchanges Federation (EAOSEF) Ecosystem Network (ESN) Effective Exchange Rate Index for the Hong Kong Dollar (EERI) e-frrr system Electronic Application Instruction for New Issue Shares electronic communication network (ECN) 每股盈利东亚及大洋洲证券交易所联会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 Communication 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 and innovative sector emerging market 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及创新产业新兴市场雇员注册庄家 44

47 employee share Mainland employer trustee encumbrances end of day index End-of-day Trade Data File Transfer Service end-inline warrant end user End-user Licence End User Receptor information vendors Enforcement Reporter SFC enhanced access to AMS enhanced digital datafeed enhanced limit order Enhanced Pre-Trade Checking Model 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 内地 资方信托人产权负担收市指数收市后资料传送服务到期界内证最终用户 ; 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优化前端监控模式改良特别股份交易方法经扩大股本查询公布资料 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 enterprise bond 企业债 * Enterprise Content Management system Enterprise Information Database Enterprise Risk Management Framework entitlement ratio Entitlement Statement CCASS entitlement table 45 企业内容管理系统企业资讯资料库企业风险管理架构换股比率权益报表 中央结算系统 权益列表

48 Environmental, Social and Governance Committee Environmental, Social and Governance Reporting Guide equilibrium price equipment rack equity base equity capital; equity share capital equity crowdfunding equity derivatives equity division Mainland equity division reform Mainland 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 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权众筹股本衍生工具股权分置 内地 股权分置改革 内地 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 46

49 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 Securities and Markets Authority European style option exceptional item Exchange Auditorium exchange control 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 Participant Exchange Participant Certificate exchange quota 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洲证券及市场管理局欧式期权特殊项目交易所会议厅外汇管制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 ) 汇兑损失交易所参与者交易所参与者证明书汇兑限额 47

50 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 (ETP) Exchange Trading Right Certificate 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 ; 场内买卖期权交易所买卖产品 ; 场内交易产品交易所交易权证明书 ex-date 除净日 ; 除权日 * ex-dividend basis Executive Committee executive director Exempt Fund Manager exempt listing status exempt principal trader exempt trader ex-entitlement trading exercise exercise day (E day) exercise period 除息基准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 行使方式 48

51 exit price exotic warrant 平仓价 ; 离场价 非标准型权证 ; 非标准型认股证 ; 特种认 股证 expedited registration service 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 特快过户登记服务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 * Terms commonly used in the Mainland 内地用语 49

52 F Fannie Mae FATCA see Federal National Mortgage Association US see Foreign Account Tax Compliance Act US FCA see Financial Conduct Authority UK FDRC FIC FIFO see Financial Dispute Resolution Centre Ltd see fixed income and currency see first in, first out FOMC see Federal Open Market Committee US FRA FRC FRCD Freddie Mac FRN FRR FRRC FRRP see Forward Rate Agreement see Financial Reporting Council, The see floating rate certificate of deposit see Federal Home Loan Mortgage Corporation US see floating rate note see financial resources rules see Financial Reporting Review Committee see Financial Reporting Review Panel FSA see Financial Services Authority UK FSDC FXI China 25 see Financial Services Development Council see FTSE/Xinhua China 25 Index face value fair market value false market 面值 公平市值 虚假市场 ; 假市 Far East Exchange, The ( ) 远东交易所 (1969 年 年 ) fast market fault tolerance favourable marks feasibility study 50 速动市场错误包容 ; 故障包容顺差额可行性研究

53 Federal funds Federal funds rate Federal Home Loan Mortgage Corporation (Freddie Mac) US Federal National Mortgage Association (Fannie Mae) US Federal Open Market Committee (FOMC) US Federal Reserve System US Federation of Shares Registrars Limited Fed wire / Fedwire / FedWire US feeder fund fellow subsidiary Fidelity Fund SEHK fidelity insurance scheme fiduciary fiduciary duty file backup-restore macro file transfer file transfer protocol Fill and Kill limit orders Fill or Kill limit orders Final Clearing Statement CCASS final review hearing Final Settlement Day 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美国联邦储备系统证券登记公司总会有限公司美国联邦结算系统联接基金同系附属公司 ; 同集团附属公司互保基金 联交所 忠诚保险计划受信人 ; 受托人诚信责任 ; 受信责任后备资料复原软件档案转换 ; 资料传送档案传送协定成交及取消 限价盘 全额或取消 限价盘 最后结算表 中央结算系统 最后复核聆讯最后结算日 Final Settlement Price 最后结算价 ; 最终结算价 ; 交割结算价 * Final Settlement Run 最后一轮交收处理程序 51

54 Final Settlement Value finance lease commitment financial accommodation financial adviser 最后结算价融资租赁承担财务通融财务顾问 financial bond 金融债 * Financial Conduct Authority (FCA) UK financial conglomerate financial derivatives Financial Dispute Resolution Centre Ltd (FDRC) financial exposure financial futures financial institution financial instrument financial integrity financial intermediary financial intermediation 英国金融市场行为监管局财资企业集团金融衍生产品金融纠纷调解中心有限公司 ( 调解中心 ) 财务风险金融期货金融机构金融工具财政健全金融中介机构 / 团体金融中介现象 financial lease 财务租赁 ; 金融租赁 * financial market financial reporting Financial Reporting Council, The (FRC) Financial Reporting Review Committee (FRRC) Financial Reporting Review Panel (FRRP) financial resources rules (FRR) financial results financial risk 金融市场财务汇报 ; 财务申报财务汇报局财务汇报检讨委员会财务汇报检讨委员团财政资源规则财务业绩财务风险 52

55 Financial Sector Assessment Program Financial Services Act UK Financial Services Authority (FSA) UK Financial Services Development Council (FSDC) financial shareholder Financial Statements Review Programme Financial Supervisory Commission Taiwan financial year financier 金融业评估计划 ; 金融体系评估计划 ; 金融界评估计划 金融服务法 英国 英国金融业管理局金融发展局 ( 金发局 ) 财政股东财务报表审阅计划金融监督管理委员会 ( 金管会 ) 台湾 财政年度融资人 financing bill 融资券 * fine troy ounce FinNet Fintech Advisory Group Fintech Contact Point firm quote firm commitment underwriting firm order firm order firm position first in, first out (FIFO) fixed income and currency (FIC) fixed income ETF Fixed Fee Monthly Fee Service fixed-rate mortgage fixed rate senior note 金衡制盎司金融服务网络金融科技咨询小组金融科技联络办事处作实买卖价坚定承诺 包销 公司盘实盘公司仓 ; 行仓先进先出定息及货币产品定息组合股 ; 定息交易所买卖基金固定月费服务计划定息按揭定息优先票据 53

56 flash crash flash order Flexible Index Options floating rate certificate of deposit (FRCD) floating rate note (FRN) floor trader flotation follow-on offering forced buy-in forced closing-out forced liquidation force majeure Forced-Sale Notice Foreign Account Tax Compliance Act (FATCA) US foreign exchange deliverables foreign exchange exposure foreign share Mainland forex option forex swap Form for Reporting Dealings in Securities Suspended due to Insufficient Public Float forward entitlement Forward Rate Agreement (FRA) frame relay trading network free convertibility free float 54 闪电崩盘 ; 闪崩快闪盘自订条款指数期权浮息存款证浮息票据出市代表 ; 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强制出售通知 海外账户税收合规法案 美国 可交收外汇合约外汇风险外资股 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远期利率合约帧中继交易网 ; 讯框传送交易网络自由兑换公众持股量

57 Free Real-time Basic Market Prices Website Service (Free Prices Website Service) fringe market front-end load front-loaded regulation 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 fund flow fund manager fund of hedge funds fund statement 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前置式监管即月前线办公室系统行头盘 ; 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资金流向基金经理对冲基金的基金资金表 fund unit holder 基金份额持有人 * fund utilisation fungible Futures Compensation Fund Committee SFC 资金运用 可以互换或对销 期货赔偿基金委员会 证监会 * Terms commonly used in the Mainland 内地用语 55

58 G GAAP GCP GDP GDR see Generally Accepted Accounting Principles see General Clearing Participant see gross domestic product see global depositary receipt GLEIS GNP GRI GTC GTD see Global Legal Entity Identifier System see gross national product see Global Reporting Initiative see good-till-cancelled order see good-till-date order G3 Sustainability Reporting Guidelines Ganghui Financial Information Services (Shanghai) Limited Gangrong Trading Services (Shenzhen) Limited Gangsheng Information Services (Shanghai) Limited Gangsheng Technology Services (Shenzhen) Limited Gangyu Information Services (Shenzhen) Limited gateway computer gearing ratio GEM Investor Guide GEM Listing Committee GEM Listing Rules (Rules Governing the Listing of Securities on the GEM of the Stock Exchange of Hong Kong Limited) General Clearing Participant (GCP) Generally Accepted Accounting Principles (GAAP) 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 ) 港荣贸易服务 ( 深圳 ) 有限公司港盛信息服务 ( 上海 ) 有限公司港胜技术服务 ( 深圳 ) 有限公司港裕信息服务 ( 深圳 ) 有限公司网间连接器 ; 联系设施 电脑 杠杆比率 ; 资本负债比率 GEM 投资者指南 GEM 上市委员会 GEM 上市规则 ( 香港联合交易所有限公司 GEM 证券上市规则 ) 全面结算参与者 公认会计原则 56

59 general mandate general meeting general offer General Rules of CCASS gilt-edged securities given-up trade give-up options 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转移 ; 过户 期权 global depositary receipt (GDR) 全球预托证券 ; 全球存托凭证 * Global Legal Entity Identifier System (GLEIS) Global Reporting Initiative (GRI) Globex going concern accounting gold futures Gold User Committee golden share good-for-day order good for delivery goods-in-transit good-till-cancelled order (GTC) good-till-date order (GTD) goodwill 全球法人机构识别编码体系全球报告倡议组织全球期货交易系统持续经营 会计 黄金期货黄金用户委员会黄金股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 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 * grey market price 暗盘价 57

60 gross domestic product (GDP) gross margining gross national product (GNP) group tax loss relief guaranteed unit trust Guarantee Fund HKSCC Guarantee Scheme SEHK 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 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 本地生产总值 ; 国内生产总值总额按金计算国民生产总值集团亏损税务宽免保本信托基金保证基金 香港结算 担保计划 联交所 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 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 58

61 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 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 59