施羅德中國股債收息基金
SP_CAIEM_AUG16 8833 +852 2521 1633 +852 2530 9095 www.schroders.com.hk
(Schroders plc) 18042016 3 314,669 1
3 4 5 5 6 7 7 14 15 16 17 18 18 20 20 23 23 24 24 24 24 24 24 24 25 25 2
88 33 Steve R. Bryant 1 Schroder Investment Management (Luxembourg) S.A. 5, rue Höhenhof L-1736 Senningerberg Grand Duchy of Luxembourg 22 18 5 2016 8 3
II 2010 10 8 1940 1933 S 902 1986 FATCA S 902 (i)(ii) (a) (b) (iii) (a) (b) (a) (b) 501 (a) (i) (ii) (iii) (iv) (v) (a) (b)1996 8 20 2000 4
88 33 schroders@schroders.com.hk+852 2869 6968 II 70%(a) (b) A B H ETFs 30% BBB- A B 50% 10% A 20% A A 180 380 HA (a) (b) QFII RQFII 20% ETFs REITs REITs REITs 10% 30-70% 30-70% 0-20% 0-30% 5
(1) (a) (b) (c) (d) (e) 10% 10% 15% 15% 10% 30% (i) (ii) (iii) (iv) (f) (g) (h) 20% 30% (g) (i) (ii) 0.5% 5% (REITs) (iii) 10% (iv) (v) 25% (vi) 6
(vii) (viii) (ix) (v) 25% OECD OECD OECD 7
1978 8
(CNH)(CNY) (CNH) (CNY) (CNH) (CNY) (CNH)(CNY) (CNH) (CNY) (CNH)(CNH) (CNH) AB A B B (i) (ii) (iii) (iv) 9
(CNH) (CNH) (CNH) (CNH) (CNH) 10
(i) (ii) REITs REITsREITs REITs REITs REITs REITs REITs REITs REITs REITs REITs REITs REITs REITs ETFs ETF ETF ETF ETF ETF ETF ETF ETF ETF ETF ETF 11
(a) (b)(c) (d) (e) (f) (g) FATCA 12
A A A (1) (1) 12 (www.schroders.com.hk) Foreign Account Tax Compliance Act, FATCA (Foreign Account Tax Compliance Act) (Hiring Incentive to Restore Employment Act) 2010 3 18 FATCA FFIFATCAIRS FATCA IRS FATCA FFI 30%FATCA FATCA FATCA FATCA FATCA FATCA 13
FATCA FATCA 2016 3 31 4,669 1974 9 27 77 (The Office of Foreign Assets Control) (a) (b) (a) (b) (a) (b) (c) (d) 20% 20% (a) (a) (b) (c) 14
(a) (b) (c) Euro-clear Clearing System Limited Clearstream Banking S.A. (i) (ii) (i) (ii) Schroder Investment Management (Luxembourg) S.A. (United States Office of Foreign Assets Control) ODAC PricewaterhouseCoopers AA CC II (www.schroders.com.hk) A A C I I 15
8 (a) (b) 5 (a) (b) (c) A C 5,000 A C 5,000 A C 1,000 5% A 3% C 2% (3) 16
V (2) 5 (a) (b) (c) A C 5,000 A C 5,000 A C 1,000 (3) FATCA 17
10% (7) 5% (a) (b) (c) (d) (1) (c) (g) (2) (3) (d) (e) (c) 18
19 (e) (f) (g) (h) (a) (a) (b) (c) (d) (e) (f) (g) (h) (i) (i) (ii)
www.schroders.com.hk 7% (1) A 1.50% C 0.625% I I 0.07% 156,000 0.50% (1) 0.02% 0.2% 360,000 10.12 104 20
0.2% (i) A B H (ii) 25% 25% 10% A B H 10% (i) B H 10% B 10% [2009] 698 698 H H 698 B H (ii) 21
(iii) A (a) 2014 11 14 [2014]79 79 79 (a)qfii RQFII 2014 11 17 (b)qfii RQFII 2014 11 17 A (b) 79 [2014]81 81 81 2014 11 17A A 2016 3 24 B2V [2016]36 36 B2V 2016 5 1 (a) 36 6% B2V 5% B2V2016 5 1 ABH (b) 36 6% (i) QFII (ii) A 6% 12% 0.72% A B 0.1% H 22
FATCA (Foreign Account Tax Compliance Act) (Hiring Incentive to Restore Employment Act) 2010 3 18 FATCA FFI FATCAIRS FATCA IRS FATCA FFI 30% 2014 11 13 IGA 2 IGA IGA FATCA FATCA 2014 7 1 FATCA FATCA FFI IRS FATCA 6 30 2017 6 30 12 31 2017 12 31 (www.schroders.com.hk) (1) (1) 23
12 (www.schroders.com.hk) 10% 21 10% 25% 5% www.schroders.com.hk 2010 10 8 300 (a) (b) (c)50% 80 (a) 30 (b) (c) 60 (d) (e) (a) 1 5 (b) (c) (1) (a) (b) 24
(i) (ii) 25