- H - H - H H 1 H A I 12 4
2 H 2016 10 31 10 % 3988 - H 10.12 939 - H 9.81 1398 - H 9.39 2318 - H 8.53 386 - H 5.76 2628 - H 5.73 857 - H 4.50 1288 - H 3.21 3968 - H 2.95 2601 - H 2.64 95533 2016 11 30
金 不 讀 金 H B QFIIA QFII 2014 10 31 QFII RQFII [2014]79 H
(852) 2198 3379 2016 5 23
H ( ) 金 不 讀 金 ( ) 2016 4 25 H 10 (%) 939 -H 9.80 1398 -H 9.78 3988 -H 9.68 2318 -H 8.08 2628 -H 5.79 386 -H 5.77 857 -H 4.97 2601 ( ) -H 2.95 1288 -H 2.91 3968 -H 2.75 (852) 2198 3379 2016 5 23
- H 2016 2
(1) - H (2) (3) H - H
- H 2016 2
83 ( ) 1 10 8 18 5 25 1
H ( ) HSBC Trustee (Cayman) Limited 1998 6 23 ( ) 2014 2 20 ( ) HSBC Trustee (Cayman) Limited 2014 3 21 2003 7 25 ( ) 2015 12 18 [2015] 2959 2
( ) ( ) ( ) - H () ( )2015 5 22 ( ) 3
1 (1) ( ) 2003 7 25 2003 7 31 2014 3 21 (2) ( ) i. 1993 4 1 2003 11 15 ii. 4
iii. (3) ( ) 2014 3 20 HSBC Trustee (Cayman) Limited 2014 3 21 ( ) ( ) 1974 9 27 (4) ( ) 7 7.11A 7.12 (5) ( ) i. 12 1 ii. 2014 12 31 527,626,474 2015 6 24 1,007,103,491 2015 11 30 997,910,585 2 iii. H 5
iv. 50% 50 45 50 50 (6) 1998 3 18 [1998]12 [1998]12 / 2 6
3 A - M ( ) A - M ( ) 4 (1) ( ) 2015 12 10 7
(1) ( ) (2) (3) (4) (5) (2) / () ( ) 8
(3) ( ) () ( ) ( ) ( ) ( ) ( ) (4) A - M ( ) A - M ( ) ( ) A - 2003 7 31 A - M ( ) 2015 9 11 (5) A A A 9
A A A M ( ) (6) A - M ( ) 1.0% A - M ( ) 3% (7) ( ) 10
( ) ( ) 8 (8) i. 15:00 ( ) ii. iii. ( ) A ( ) 12 ( 11
) 16 () A A A - M ( ) 15:00 ( ) ( ) ( ) ( ) M ( ) 1.0000 A - 2 M ( ) 4 3 12
iv. A - 0.001 A - 0.01 M ( ) 0.01 v. (T ) ( ) T+1 T+2 () T+n n vi. ( ) T+2 () T+2 T+10 vii. 13
viii. (i) (ii) 2 50% (iii) / (iv) (i) (ii) (iii) (iv) 14
ix. ( ) 10% ( ) x. ( ) xi. (9) ( ) 15
T+2 () T (10) ( ) T+2 T+10 (11) i. ii. (i) a) b) c) 16
(ii) (iii) (iv) ( ) ( ) (v) 17
(vi) 5 ( ) 4 6 9 7 3 8 18
25 25 010-67595132/ 010-67595164 http://www.ccb.com/cn/home/index.html 9 1 H ETF ETF 19
(1) (2) (3) ( ) (4) (5) (6) 20
2 (1) 2 50 45 50 50 / (2) 21
(3) ( ) A 12 16 A A A - M ( ) ( ) 22
(4) A - / ( ) () M ( ) ( CNH ) ( CNY ) CNH CNY CNH CNY CNH CNY M ( )/ ( ) / ( ) M ( ) / (5) M ( ) (i) (ii) M ( ) ( ) M ( ) M ( ) / 23
/ / ( ) (6) (7) / IT (8) () (www.ccb.com) 24
( ) 1 ( ) ( ) 3 ( ) 2 4 12 31 6 30 2 3 25
4 5 ( ) www.ccb.com 6 (1) H ; (2) ; (3) ; (4) ; (5) H ; (6). 26
( ) ( ) () 1 (1) : i. ii. ( ) ( ) iii. / ( ) iv. v. vi. vii. viii. ix. ( ) 27
x. xi. xii. (2) i. ii. iii. ( ) iv. v. ; vi. vii. viii. ix. ( ) 28
x. / ; xi. xii. / 2 (1) i. ; ii. (2) : i. ii. iii. iv. v. 29
vi. vii. viii. / 3 (1) i. ii. iii. (2) i. ii. iii. iv. 30
/ / / 3 1 (1) ( ) (2) ( ) (3) 21 31
2 / / 3 ( ) / / 75% 4 (1) (2) 32
(3) (4) 80 (1) (2) (3) (4) 30 ( ) (1) 10,000,000 4,000,000 33
(2) ( ) (3) ( ) ( ) 3 ( ) 1 ( ) 2 ( 34
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4 1 2 ( ) H ( 2828( )) 36
3 A - M ( ) 1.0%* ( H ) ( 0) H 0.55% 0. 25%* ( H ) 300,000,000 0.1% 0.1% 300,000,000 0.06% 0.06% 600,000,000 0.03% 0.03% * 37
/ ( 2.5%) ( 1%) 4 A - M ( ) ( ) 5 () ( ) 6 - H 7 38
(1) : i. 6 ( 3 ); ii. ; iii. / (2) : i. 4 ( 3 ); ii. 8 39
9 ( ) (a) / (b) ( ( ) ) 10 ( ) ( ) ( ) ( ) ( ) ( 40
) ( ) ( ) ( ) ( ) H ( ) (i) (ii) (iii) (i) (ii) (iii) (iv) 41
11 (1) ( ) ( ) ( )( ) ( ) (2) A - A - A ( ) A ( ) M ( ) I - I - A - M ( ) A - A ( ) A ( ) I - I - (3) 42
( 571 ) V 1 (4) (5) (6) 43
2015 12
料 料 料 料 不 利 更不 (A) 1933 United States Securities Act of 1933 1940
1. 2. i. a. b. 4.7(a) 10% SEC 50% c. d. ii. a. b. c. iii. 3. 4. (i) (ii)
(B) 1. i. ii. 2. i. ii. iii. 3. i. ii. iii. 4. i. ii. iii. iv. (a) (b) (c) (d) 料
(e) 料 (a) (b) (c) 83 2015 12
83 ( ) 1 10 8 18 5
1 2 2 3 3 3 9 9 11 11 12 12 12 12 12 13 14 14 14 15 15 16 16 16 17 18 18 18 19 19 20 20 21 - Foreign Account Tax Compliance Act FATCA 22 23 23 24 24 24 27 27 29 29 30 30 31 31 31
/ * * * B * * * 150 * * * * * * * * H * * * * * 50 * * H H 150 * 50 * * * *
HK$ ( ) 1
1998 6 23 ( ) US$ HSBC Trustee (Cayman) Limited 1998 6 23 2014 2 20 HSBC Trustee (Cayman) Limited 2014 3 21 2
3
/ 4
(i) (ii) / / / (1) (2) (3) 5
(a) (b) (c) (d) (e) 6
10% 7
8
1993 4 金 H 1998 1933 金 240 行 北 1 2007 年 5 28 立 行 北 50 2014 年 12,640 2014 年 151.31 9
(1) (2) (3) (4) (5) (6) (7) (8) 10
(9) ( ) (i) (ii) 11
571 V 1 (a) (b) (c) 12
13
(a) (b) 14
(i)(ii) 15
(a) 16
(b) (c) (d) (i) (ii) (i) (iii) (ii) (iv) 1 17
2.5% 2004 3 1 2011 6 19 2004 3 1 2011 6 20 2.5% 18
(a) 5% (b) 4% 4% 1% 行 19
(a) 行 (b) (c) (d) 金 不 金 (e) (f) 年 露 112 20
(i) (ii) (iii) 0.2% 0.1% 5 / / H B QFII A QFII 2014 11 17 QFII A QFII A H B QFII A / / 21
- Foreign Account Tax Compliance Act FATCA 1471 1474 FATCA FATCA 30% FATCA 2019 1 1 (i) FATCA FATCA (ii) FATCA FATCA FATCA 2 2 30% (sponsoring entity) FATCA W-8 W-9 non-participating foreign financial institutions FATCA 22
FATCA 2015 9 30 / FATCA FATCA FATCA FATCA FATCA 12 31 10 12 4 6 7 9 23
www.hangsenginvestment.com (1) 10% (8) (2) (8) 10% (3) 15% (8) (4) 30% (5) (4) (6) 15% (7) 20% (8) 24
(i) 10% (ii) 30% (iii) (iv) (v) (1) (2) 90 397 (3) (4) 10% (4) 25% 155 150,000,000 10% (5) (3) (4) 7,800,000 (6) 30% 25
(1) (2) (3) (i) 10% (ii) 30% (iii) 10% (4) 3(i) (5) (6) (1) 10% 26
(2) 25% (3) (4) (5) (6) (7) (8) 0.5% 5% (9) (2) 27
(a) (b) (a) (b) A2 A2 A2 (c) (d) 100% (e) 28
(a) (b) 2078 6 23 80 (1) (a) (b) (c) (d) 30 (2) (a) 10,000,000 4,000,000 (b) (c) 29
1 2 (1) (2) (3) (4) 30
(a) (b) (c) 83 31
H 2015 9
H * 2015 1 19 M M M H H 1
(1) (2) (3) (4) (5) (6) 6 4 2
* * * 12 * www.hangsenginvestment.com 12 (i) (ii) M A A A I A A A I A I A A * 2015 1 19 3
A I * A A * A * I A A A I * A I 12 4 A A 1) 2) 3) 4) 2 A I A A A A A 3.0% I 2.0% M 4
M M A I A A A I 1) 2) 3) 4) A A A I A A A A A 5
A A A A A 2.0% I I I I 1.0% M 10% 1 A A A I A A A I 1.0% 0.55% 1.0% 0.55% 1.0% 0.55% 1.0% 0.55% 1.0% 0.55% 1.0% 0.55% 0.7% 0.7% 0.55% 0.55% 6
A 300,000,000 A 0.1% 300,000,000 A 0.06% 600,000,000 I 0.03% 0.05% 0.25% 1. (1) (2) M 3 7
H 8
/ CNH CNY CNH CNY CNH CNY CNH CNY / / / A I 9
A A * * 10% 25% 10
A I A A M A I A A M 2015 9 11
H www.hangsenginvestment.com H H H H H 2003 11 18 HSBC Provident Fund Trustee (Hong Kong) Limited H H H H H H H H H H H H H H H H H H H H H H H 12
H H ETF H H H H H H H H H H 13
1994 8 8 H H H 2000 1 3 2000 2 0.1% 12 = 12 10 12 10 i. 12 ii. 12 iii. 12 x 50% = + x 50% 40 10% 2015 8 21 10 (%) 939 - H 10.19 3988 - H 10.15 1398 - H 9.96 2318 - H 7.85 14
2628 - H 7.42 857 - H 5.43 386 - H 4.98 3968 - H 3.39 1288 - H 3.14 2601 ( ) - H 2.78 http://www.hsi.com.hk / http://www.hsi.com.hk/ H (i) (ii) (iii) 15
(i) (ii) (iii) (iv) 16