关键词：Securities

Chapter: 571P Title: SECURITIES AND FUTURES (ACCOUNTS AND AUDIT) RULES Gazette Number: L.N. 211 of 2002; L.N. 12 of 2003
  Heading: Empowering section Version Date: 01/04/2003



(Cap 571, section 397(1))



[1 April 2003] L.N. 12 of 2003

(L.N. 211 of 2002)


Section: 1 Heading: (Omitted as spent) Version Date: 01/04/2003



(Omitted as spent)


Section: 2 Heading: Interpretation Version Date: 01/04/2003



In these Rules, unless the context otherwise requires-
"dealing in securities" (证券交易) has the meaning assigned to it by Part 2 of Schedule 5 to the Ordinance;
"margin client" (保证金客户) means-
(a) in relation to a corporation licensed for dealing in securities, a client to whom the corporation provides securities margin financing; or
(b) a client of a corporation licensed for securities margin financing;
"systems of control" (监控系统), in relation to a licensed corporation or an associated entity of an intermediary, means in so far as applicable the internal controls and trading, accounting, settlement and stock holding systems it has implemented to ensure its compliance with the provisions specified in section 4(1)(e).



Section: 3 Heading: Financial statements and other documents to be prepared by licensed corporations and associated entities of intermediaries Version Date: 01/04/2003



(1) For the purposes of section 156(1)(a) of the Ordinance, the financial statements and other documents that a licensed corporation shall prepare, in respect of each financial year, are-
(a) a set of accounts consisting of each of the following, prepared in accordance with generally accepted accounting principles-
(i) a profit and loss account;
(ii) a balance sheet; and
(iii) notes to the accounts;
(b) in so far as applicable, the following returns as referred to in section 56 of the Securities and Futures (Financial Resources) Rules (Cap 571 sub. leg. N), each made up to the last day of the financial year-
(i) a liquid capital computation;
(ii) a required liquid capital computation;
(iii) a summary of bank loans, advances, credit facilities and other financial accommodation available to it;
(iv) an analysis of its margin clients;
(v) an analysis of collateral received from margin clients;
(vi) an analysis of its rolling balance cash clients;
(vii) an analysis of its client assets; and
(viii) an analysis of its proprietary derivative positions; and
(c) a business and risk management questionnaire.
(2) For the purposes of section 156(2)(a) of the Ordinance, the financial statements and other documents required to be prepared by a licensed corporation that ceases carrying on all of the regulated activities for which it is licensed are-
(a) a set of accounts as referred to in subsection (1)(a); and
(b) a liquid capital computation as referred to in subsection (1)(b)(i).
(3) For the purposes of section 156(1)(a) of the Ordinance, the financial statements and other documents that an associated entity of an intermediary shall prepare, in respect of each financial year, are-
(a) a set of accounts consisting of each of the following, prepared in accordance with generally accepted accounting principles-
(i) a profit and loss account;
(ii) a balance sheet; and
(iii) notes to the accounts;
(b) an analysis of client assets as at the end of the financial year; and
(c) a business and risk management questionnaire.
(4) For the purposes of section 156(2)(a) of the Ordinance, the financial statements and other documents required to be prepared by an associated entity of an intermediary that ceases to be such an associated entity are-
(a) a set of accounts as referred to in subsection (3)(a); and
(b) an analysis of client assets as referred to in subsection (3)(b).



Section: 4 Heading: Auditor's report Version Date: 01/04/2003



(1) For the purposes of section 156(1)(b) or (2)(b) of the Ordinance, an auditor's report required to be submitted by a licensed corporation or an associated entity of an intermediary shall contain a statement by the auditor as to whether, in the auditor's opinion-
(a) the profit and loss account and the balance sheet are in accordance with the records kept by the licensed corporation or the associated entity (as the case may be) under the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O) and satisfy the requirements of these Rules;
(b) the balance sheet gives a true and fair view of the state of affairs of the licensed corporation or the associated entity (as the case may be) as at the end of the financial year to which it relates;
(c) the profit and loss account gives a true and fair view of the profit or loss of the licensed corporation or the associated entity (as the case may be) for the financial year to which it relates;
(d) in the case of a licensed corporation, each of the returns as referred to in section 3(1)(b) or (2)(b) (as the case may be) is correctly compiled from the records of the licensed corporation or, if not correctly compiled, the nature and extent of the incorrectness;
(e) in so far as applicable, during the financial year in question, the licensed corporation or the associated entity (as the case may be) had systems of control in place that were adequate to ensure compliance with-
(i) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I); and
(ii) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H);
(f) in so far as applicable, during the financial year in question, the licensed corporation or the associated entity (as the case may be) has complied with-
(i) sections 3 and 4 of the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O);
(ii) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I); and
(iii) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H); and
(g) in the case of a licensed corporation, there appears to have been any contravention of the Securities and Futures (Financial Resources) Rules (Cap 571 sub. leg. N) by the licensed corporation during the financial year in question.
(2) A licensed corporation or an associated entity of an intermediary (as the case may be) may submit 2 separate auditor's reports in respect of a financial year, one containing a statement by the auditor concerning the matters referred to in subsection (1)(a), (b) and (c) and the other containing a statement by the auditor concerning the matters referred to in subsection (1)(d), (e), (f) and (g).


Section: 5 Heading: Matters reportable by auditors under section 157 of the Ordinance Version Date: 01/04/2003



The following provisions are prescribed requirements for the purposes of the definition of "prescribed requirement" in section 157(3) of the Ordinance-
(a) sections 3 and 4 of the Securities and Futures (Keeping of Records) Rules (Cap 571 sub. leg. O);
(b) sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures (Client Money) Rules (Cap 571 sub. leg. I);
(c) sections 4(4), 5, 10(1) and 12 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H).

章： 571P 标题： 证券及期货(帐目及审计)规则 宪报编号： L.N. 211 of 2002; L.N. 12 of 2003
  条文标题： 赋权条文 版本日期： 01/04/2003



(第571章第397(1)条)



[2003年4月1日] 2003年第12号法律公告

(本为2002年第211号法律公告)


条： 1 条文标题： (已失时效而略去) 版本日期： 01/04/2003



(已失时效而略去)


条： 2 条文标题： 释义 版本日期： 01/04/2003



在本规则中，除文意另有所指外─
“保证金客户”(margin client)─
(a) 就获发牌进行证券交易的法团而言，指获该法团提供证券保证金融资的客户；或
(b) 指获发牌进行证券保证金融资的法团的客户；
“监控系统”(systems of control) 就持牌法团或中介人的有联系实体而言，在适用范围内指该法团或有联系实体已为确保它遵守第4(1)(e)条指明条文而实施的内部监控及交易、会计、交收及持股系统；
“证券交易”(dealing in securities) 具有本条例附表5第2部给予该词的涵义。

条： 3 条文标题： 持牌法团及中介人的有联系实体须拟备的财务报表及其他文件 版本日期： 01/04/2003



(1) 为施行本条例第156(1)(a)条，持牌法团须就每个财政年度拟备的财务报表及其他文件如下─
(a) 一套按照获普遍接纳的会计原则拟备并由以下各项组成的帐目─
(i) 损益表；
(ii) 资产负债表；及
(iii) 帐目附注；
(b) (在适用范围内)以该财政年度最后一天状况为准的《证券及期货(财政资源)规则》(第571章，附属法例N)第56条提述的以下申报表─ (2003年第45号法律公告)
(i) 速动资金计算表；
(ii) 规定速动资金计算表；
(iii) 它可用的银行贷款、垫款、信贷融通及其他财务通融的摘要；
(iv) 对其保证金客户的分析；
(v) 对从保证金客户收取的抵押品的分析；
(vi) 对其滚存结余现金客户的分析；
(vii) 对其客户资产的分析；及
(viii) 对其衍生工具自营交易持仓的状况的分析；及 (2003年第45号法律公告)
(c) 业务及风险管理问卷。
(2) 为施行本条例第156(2)(a)条，如持牌法团停止进行所有它获发牌进行的受规管活动，则该法团须拟备的财务报表及其他文件如下─
(a) 一套第(1)(a)款提述的帐目；及
(b) 第(1)(b)(i)款提述的速动资金计算表。
(3) 为施行本条例第156(1)(a)条，中介人的有联系实体须就每个财政年度拟备的财务报表及其他文件如下─
(a) 一套按照获普遍接纳的会计原则拟备并由以下各项组成的帐目─
(i) 损益表；
(ii) 资产负债表；及
(iii) 帐目附注；
(b) 就该财政年度终结时拟备的对客户资产的分析；及
(c) 业务及风险管理问卷。
(4) 为施行本条例第156(2)(a)条，如中介人的有联系实体停止作为该有联系实体，则该实体须拟备的财务报表及其他文件如下─
(a) 一套第(3)(a)款提述的帐目；及
(b) 第(3)(b)款提述的对客户资产的分析。



条： 4 条文标题： 核数师报告 版本日期： 01/04/2003



(1) 为施行本条例第156(1)(b)或(2)(b)条，持牌法团或中介人的有联系实体须呈交的核数师报告须载有一份由有关核数师作出的陈述，说明根据该核数师的意见─
(a) 有关损益表及资产负债表是否按照该持牌法团或有联系实体(视属何情况而定)根据《证券及期货(备存纪录)规则》(第571章，附属法例O)备存的纪录而拟备，及是否符合本规则的规定；
(b) 该资产负债表是否真实而中肯地反映该持牌法团或有联系实体(视属何情况而定)在该表所关乎的财政年度终结时的业务状况；
(c) 该损益表是否真实而中肯地反映该持牌法团或有联系实体(视属何情况而定)在该表所关乎的财政年度的盈亏状况；
(d) (就持牌法团而言)第3(1)(b)或(2)(b)条(视属何情况而定)提述的每份申报表是否均按该法团的纪录正确地编制而成，如该等申报表并非正确地编制而成的，则指出不正确之处的性质及程度； (2003年第45号法律公告)
(e) (在适用范围内)该持牌法团或有联系实体(视属何情况而定)在有关财政年度内是否备有足够的监控系统以确保遵从─
(i) 《证券及期货(客户款项I)规则》(第571章，附属法例I)第4、5、6、8(4)、10及11条；及
(ii) 《证券及期货(客户证券H)规则》(第571章，附属法例H)第4(4)、5、10(1)及12条；
(f) (在适用范围内)在有关财政年度内，该持牌法团或有联系实体(视属何情况而定)是否已遵从─
(i) 《证券及期货(备存纪录)规则》(第571章，附属法例O)第3及4条；
(ii) 《证券及期货(客户款项)规则》(第571章，附属法例I)第4、5、6、8(4)、10及11条；及
(iii) 《证券及期货(客户证券)规则》(第571章，附属法例H)第4(4)、5、10(1)及12条；及
(g) (就持牌法团而言)该法团是否看来已在有关财政年度内违反《证券及期货(财政资源)规则》(第571章，附属法例N)。
(2) 持牌法团或中介人的有联系实体(视属何情况而定)可就同一财政年度呈交2份独立的核数师报告，其中一份报告载有有关核数师关于第(1)(a)、(b)及(c)款提述事宜的有关核数师的陈述，而另一份报告则载有关于第(1)(d)、(e)、(f)及(g)款提述事宜的有关核数师的陈述。


条： 5 条文标题： 核数师须根据本条例第157条报告的事项 版本日期： 01/04/2003



就本条例第157(3)条中的“订明规定”的定义而言，以下条文属订明规定─
(a) 《证券及期货(备存纪录)规则》(第571章，附属法例O)第3及4条；
(b) 《证券及期货(客户款项)规则》(第571章，附属法例I)第4、5、6、8(4)、10及11条；
(c) 《证券及期货(客户证券)规则》(第571章，附属法例H)第4(4)、5、10(1)及12条。

Chapter: 571Q Title: SECURITIES AND FUTURES (CONTRACT NOTES, STATEMENTS OF ACCOUNT AND RECEIPTS) RULES Gazette Number: L.N. 212 of 2002; L.N. 12 of 2003
  Heading: Empowering section Version Date: 01/04/2003



(Cap 571, section 152)



[1 April 2003] L.N. 12 of 2003

(L.N. 212 of 2002)

Section: 1 Heading: (Omitted as spent) Version Date: 01/04/2003



PART 1

PRELIMINARY

(Omitted as spent)


Section: 2 Heading: Interpretation Version Date: 01/04/2003



In these Rules, unless the context otherwise requires-
"asset management" (资产管理) has the meaning assigned to it by Part 2 of Schedule 5 to the Ordinance;
"balance" (结余) includes, where applicable, money ledger balance;
"floating loss" (浮动亏损) means unrealized losses calculated by marking to market open positions;
"floating profit" (浮动利润) means unrealized profits calculated by marking to market open positions;
"foreign intermediary" (外地中介人) means-
(a) a person who carries on a business of providing financial or investment services and is regulated in respect of that business in a specified jurisdiction; or
(b) a bank that is regulated under the law of a specified jurisdiction;
"margin ratio" (保证金比率), in relation to each description of securities collateral, means the percentage of the value of such collateral up to which a client of an intermediary is permitted to borrow (or otherwise secure other forms of financial accommodation) from the intermediary against that particular description of securities collateral;
"margin value" (保证金价值), in relation to each description of securities collateral, means the maximum amount of money which a client of an intermediary is permitted to borrow (or otherwise secure other forms of financial accommodation) from the intermediary against that particular description of securities collateral;
"margined transaction" (保证金交易) means a relevant contract which requires a client with whom or on whose behalf an intermediary has entered into the relevant contract to-
(a) pay a margin to the intermediary; or
(b) provide security to the intermediary to meet the client's obligations,
other than under an arrangement where financial accommodation is provided to the client by the intermediary;
"marking to market" (按照市值计算差额) means the method or procedure of adjusting the valuation of open positions to reflect their current market value;
"net equity" (权益净额), in relation to a client of an intermediary, means the balance in the client's account at any given time-
(a) plus any floating profit;
(b) less any floating loss; and
(c) after adjusting for any income credited to and charges levied against that account;
"relevant contract" (有关合约) means a contract entered into in Hong Kong by an intermediary with or on behalf of a client of the intermediary in the conduct by the intermediary of any of the businesses which constitute-
(a) any regulated activity for which the intermediary is licensed or registered, that is a contract-
(i) for a dealing in securities (except a market contract); or
(ii) for a dealing in futures contracts (except a market contract); or
(b) the regulated activity of leveraged foreign exchange trading for which the intermediary is licensed, that is a leveraged foreign exchange contract;
"specified jurisdiction" (指明司法管辖区) means a jurisdiction specified in Schedule 1.


Section: 3 Heading: Application Version Date: 01/04/2003



(1) These Rules, other than sections 11(4) and (5) and 13, do not apply to-
(a) an intermediary licensed or registered for asset management; or
(b) an associated entity of such an intermediary,
in relation to the conduct by the intermediary of asset management.
(2) Where a client of an intermediary is a professional investor within the meaning of-
(a) any of paragraphs (a) to (i) of the definition of "professional investor" in section 1 of Part 1 of Schedule 1 to the Ordinance, and-
(i) the intermediary has notified the client in writing that unless the client objects, the intermediary will not provide to the client any contract notes, statements of account or receipts (as the case may be) in accordance with these Rules and the intermediary has not received any objection from the client; or
(ii) an associated entity of the intermediary has notified the client in writing that unless the client objects, the associated entity will not provide to the client any receipts in accordance with these Rules and the associated entity has not received any objection from the client; or
(b) paragraph (j) of the definition of "professional investor" in section 1 of Part 1 of Schedule 1 to the Ordinance and has agreed in writing with-
(i) the intermediary not to receive from the intermediary any contract notes, statements of account or receipts (as the case may be) in accordance with these Rules; or
(ii) an associated entity not to receive from the associated entity any receipts in accordance with these Rules,
then section 5, 8, 9, 11 or 13 (as the case may be) does not apply to the intermediary or the associated entity in relation to the client.
(3) For the avoidance of doubt, nothing in these Rules affects section 19 of the Stamp Duty Ordinance (Cap 117).


Section: 4 Heading: Avoidance of duplication Version Date: 01/04/2003



(1) Where-
(a) a person is a client of 2 intermediaries;
(b) each of the intermediaries has entered into a relevant contract for a dealing in securities or futures contracts; and
(c) one of the intermediaries has agreed in writing with the other intermediary to prepare and provide to the person a contract note or statement of account in accordance with these Rules,
then that other intermediary is exempt from compliance with the provisions of these Rules relating to the contract note or statement of account (as the case may be) to the extent that the contract note or statement of account (as the case may be) relates to the relevant contract.
(2) Where an intermediary has an arrangement with a foreign intermediary that is a related corporation of the intermediary under which the foreign intermediary will prepare and provide to a client of the intermediary a contract note, statement of account or receipt (as the case may be) in accordance with and to the extent required by the law of the specified jurisdiction under which the foreign intermediary is regulated, then the intermediary is exempt from compliance with the provisions of these Rules relating to the contract note, statement of account or receipt (as the case may be).
(3) Where an associated entity of an intermediary which receives client assets of an intermediary has an arrangement with a foreign intermediary that is a related corporation of the intermediary under which the foreign intermediary will prepare and provide to a client of the intermediary a receipt in accordance with and to the extent required by the law of the specified jurisdiction under which the foreign intermediary is regulated, then the associated entity is exempt from compliance with the provisions of these Rules relating to the receipt.


Section: 5 Heading: Preparation and provision of contract notes Version Date: 01/04/2003



PART 2

PREPARATION AND PROVISION OF CONTRACT NOTES,
STATEMENTS OF ACCOUNT AND RECEIPTS

Division 1-Contract notes

(1) Subject to subsection (2) and section 6, where an intermediary enters into a relevant contract with or on behalf of a client, it shall-
(a) prepare a contract note in accordance with this section in respect of the relevant contract; and
(b) provide the contract note to the client no later than the end of the second business day after entering into the relevant contract.
(2) Subject to section 6, where an intermediary enters into more than one relevant contract with or on behalf of the same client of the intermediary on the same day-
(a) unless the client has given contrary instructions to the intermediary, the intermediary may prepare a single contract note which-
(i) records all of those relevant contracts; and
(ii) in respect of each of those relevant contracts, includes, to the extent applicable, all of the information which, apart from this subsection, would have been required to be included in a contract note referred to in subsection (1) under any of the provisions of subsections (3), (4), (5) and (6); and
(b) if such a single contract note is prepared, the intermediary shall provide it to the client no later than the end of the second business day after entering into those relevant contracts.
(3) A contract note referred to in subsection (1) shall include, to the extent applicable, the following information-
(a) the name under which the intermediary carries on business;
(b) the name and account number of the client of the intermediary;
(c) full particulars of the relevant contract including-
(i) the quantity, name, description and such other particulars of the securities, futures contracts or leveraged foreign exchange contracts involved, as are sufficient to enable them to be identified;
(ii) where the relevant contract is for a dealing in securities or futures contracts, the nature of the dealing;
(iii) the name of the market or exchange on which the relevant contract has been executed; and
(iv) whether the relevant contract is for the opening or closing of a position;
(d) where the relevant contract is not a leveraged foreign exchange contract and the intermediary is acting as principal, an indication that it is so acting;
(e) the date-
(i) on which the relevant contract is entered into;
(ii) of settlement or performance of the relevant contract; and
(iii) on which the contract note is prepared;
(f) the rate or amount of commission payable in connection with the relevant contract;
(g) the amount of stamp duty payable in connection with the relevant contract;
(h) the amount of levy payable in connection with the relevant contract; and
(i) the amount of charges payable in connection with the relevant contract or, where the relevant contract is in respect of interests in a collective investment scheme, the basis for calculation of such charges.
(4) In addition to the information required to be included under subsection (3), a contract note referred to in subsection (1) in respect of a relevant contract for a dealing in securities shall include, to the extent applicable, the following information-
(a) an indication that the client's account is a margin account;
(b) subject to subsection (7), in the case of a purchase or sale, the price per unit of the securities;
(c) an indication where it relates to-
(i) a short selling order; or
(ii) a borrowing or lending of securities under a securities borrowing and lending agreement; and
(d) the amount of consideration payable under the relevant contract.
(5) In addition to the information required to be included under subsection (3), a contract note referred to in subsection (1) in respect of a relevant contract for dealing in futures contracts shall include, to the extent applicable, the following information-
(a) subject to subsection (7), in the case of a purchase or sale, the price per futures contract;
(b) where the futures contracts have been executed by an agent in Hong Kong, the name of the agent; and
(c) where the futures contracts have been cleared by any clearing agent other than the intermediary, the name of that clearing agent.
(6) In addition to the information required to be included under subsection (3), a contract note referred to in subsection (1) in respect of a relevant contract that is a leveraged foreign exchange contract shall include, to the extent applicable, the following information-
(a) where the intermediary is acting as agent, an indication that it is so acting and the name of the person for whom it is acting;
(b) the date and time-
(i) of receipt of the client's order; and
(ii) of execution of the leveraged foreign exchange contract;
(c) any currency to which the leveraged foreign exchange contract relates, and in relation to each such currency, particulars of-
(i) the amount involved;
(ii) whether it is a sale or a purchase;
(iii) the price at which it is executed; and
(iv) the interest rate; and
(d) the amount of margin deposit required.
(7) Where an intermediary has entered into a relevant contract with or on behalf of a client in respect of a purchase or a sale of securities or futures contracts, it may, at the request of the client, include in the contract note referred to in subsection (1) in respect of the relevant contract-
(a) in the case of a purchase or sale of securities, the average price per unit for the purchase or sale (as the case may be) of the same description of securities, instead of the price per unit as referred to in subsection (4)(b); or
(b) in the case of a purchase or sale of future contracts, the average price per contract for the purchase or sale (as the case may be) of the same description of futures contracts, instead of the price per contract as referred to in subsection (5)(a).
(8) Where an intermediary has included in a contract note referred to in subsection (1) an average price as referred to in subsection (7) and the client in question requests an analysis of such average price within 2 years after the date on which the relevant contract is entered into, the intermediary shall provide to the client no later than the end of the fifth business day after receiving the request, the price per unit as referred to in subsection (4)(b) or the price per contract as referred to in subsection (5)(a) (as the case may be).

Section: 6 Heading: Consolidation of contract notes with daily statements of account Version Date: 01/04/2003



An intermediary may, instead of preparing and providing to a client one or more than one contract note under section 5 in respect of one or more than one relevant contract entered into on the same day, consolidate the contract note with any statement of account it is required to prepare and provide to the client under section 8 or 9 (or any consolidation of such statements of account under section 10) in respect of the same day.

章： 571Q 标题： 证券及期货(成交单据、户口结单及收据)规则 宪报编号： L.N. 212 of 2002; L.N. 12 of 2003
  条文标题： 赋权条文 版本日期： 01/04/2003



(第571章第152条)



[2003年4月1日] 2003年第12号法律公告

(本为2002年第212号法律公告)


条： 1 条文标题： (已失时效而略去) 版本日期： 01/04/2003



第1部

导言

(已失时效而略去)


条： 2 条文标题： 释义 版本日期： 01/04/2003



在本规则中，除文意另有所指外─
“外地中介人”(foreign intermediary) 指─
(a) 经营提供财务或投资服务的业务，并就该业务在指明司法管辖区受规管的人；或
(b) 根据指明司法管辖区的法律受规管的银行；
“有关合约”(relevant contract) 指中介人在经营构成以下受规管活动的任何业务时与其客户或代其客户在香港订立的合约─
(a) 该中介人获发牌或获注册进行的任何受规管活动，而该合约是关乎─
(i) 证券交易(市场合约除外)；或
(ii) 期货合约交易(市场合约除外)；或
(b) 该中介人获发牌进行的杠杆式外汇交易受规管活动，而该合约属杠杆式外汇交易合约；
“指明司法管辖区”(specified jurisdiction) 指附表1指明的司法管辖区；
“按照市值计算差额”(marking to market) 指调整未平仓持仓的估值以反映其现行市值的方法或程序；
“保证金比率”(margin ratio) 就每一种类的证券抵押品而言，指该抵押品价值的某个百分率，而该百分率是中介人的客户被容许以该特定种类的证券抵押品向该中介人借贷(或以其他方式自该中介人取得其他方式的财务通融)的上限； (2003年第45号法律公告)
“保证金交易”(margined transaction) 指中介人与客户或代客户订立的有关合约，而该合约要求该客户在并非根据该中介人藉以向该客户提供财务通融的安排行事的情况下─
(a) 向该中介人缴付保证金；或
(b) 向该中介人提供保证以履行该客户的义务；
“保证金价值”(margin value) 就每一种类的证券抵押品而言，指中介人的客户被容许向该中介人就该特定种类的证券抵押品借入的款项(或以其他方式自该中介人取得其他方式的财务通融)的最高款额；
“浮动利润”(floating profit) 指藉按照市值计算差额方式计算未平仓持仓而得出的未实现利润；
“浮动亏损”(floating loss) 指藉按照市值计算差额方式计算未平仓持仓而得出的未实现亏损；
“结余”(balance) 包括(如适用的话) 款项记帐的结余；
“资产管理”(asset management) 具有本条例附表5第2部给予该词的涵义；
“权益净额”(net equity) 就中介人的客户而言，指该客户的帐户在某指定时间的结余在作出以下处理后所得的数额─
(a) 加上任何浮动利润；
(b) 减去任何浮动亏损；及
(c) 就记入该帐户的任何收入及自该帐户征收的任何收费作出调整。



条： 3 条文标题： 适用范围 版本日期： 01/04/2003



(1) 就获发牌或获注册作资产管理的中介人进行资产管理而言，本规则(第11(4)及(5)及13条除外)不适用于─
(a) 该中介人；或
(b) 该中介人的有联系实体。
(2) 如中介人的客户是─
(a) 本条例附表1第1部第1条中“专业投资者”定义的(a)至(i)段任何条文所指的专业投资者，而─
(i) 该中介人已以书面通知该客户，表示除非该客户反对，否则该中介人不会按照本规则向该客户提供任何成交单据、户口结单或收据(视属何情况而定)，而该中介人并没有从该客户收到任何反对；或
(ii) 该中介人的有联系实体已以书面通知该客户，表示除非该客户反对，否则该有联系实体不会按照本规则向该客户提供任何收据，而该有联系实体并没有从该客户收到任何反对；或
(b) 本条例附表1第1部第1条中“专业投资者”定义的(j)段所指的专业投资者，而该客户已以书面与─
(i) 该中介人议定不按照本规则从该中介人接收任何成交单据、户口结单或收据(视属何情况而定)；或
(ii) 某有联系实体议定不按照本规则从该有联系实体接收任何收据，
则就该客户而言，第5、8、9、11或13(视属何情况而定)条不适用于该中介人或该有联系实体。
(3) 为免生疑问，本规则并不影响《印花税条例》(第117章)第19条。


条： 4 条文标题： 避免重复 版本日期： 01/04/2003



(1) 如─
(a) 某人属2个中介人的客户；
(b) 每一该等中介人已为证券交易或期货合约交易订立有关合约；及
(c) 其中一个中介人与其中另一个中介人以书面议定按照本规则制备并向该人提供成交单据或户口结单，
则该另一个中介人在该成交单据或户口结单(视属何情况而定)关乎该有关合约的范围内，获豁免而无须遵守本规则中关乎该成交单据或户口结单(视属何情况而定)的条文。
(2) 如某中介人与某属该中介人的有连系法团的外地中介人有一项安排，而根据该项安排，该外地中介人会按照规管该外地中介人的指明司法管辖区的法律并在该等法律所规定的范围内，制备及向该中介人的客户提供成交单据、户口结单或收据(视属何情况而定)，则该中介人获豁免而无须遵守本规则中关乎该成交单据、户口结单或收据(视属何情况而定)的条文。
(3) 如某中介人的有联系实体收取中介人的客户资产，而该有联系实体与某属该中介人的有连系法团的外地中介人有一项安排，而根据该项安排，该外地中介人会按照规管该外地中介人的指明司法管辖区的法律并在该等法律所规定的范围内，制备及向该中介人的客户提供收据，则该有联系实体获豁免而无须遵守本规则中关乎该收据的条文。


条： 5 条文标题： 成交单据的制备及提供 版本日期： 01/04/2003



第2部

成交单据、户口结单及收据的制备及提供

第1分部─成交单据

(1) 除第(2)款及第6条另有规定外，如中介人与客户或代客户订立有关合约，则该中介人须─
(a) 按照本条就该有关合约制备成交单据；并且
(b) 在订立该有关合约后第2个营业日终结前，向该客户提供该成交单据。
(2) 除第6条另有规定外，如中介人在同一日与其同一客户或代其同一客户订立超过一份有关合约，则─
(a) 除非该客户已向该中介人给予相反的指示，否则该中介人可制备单一份成交单据─
(i) 以记录所有该等有关合约；及
(ii) 以就每份该等有关合约载入(在适用的范围内)若无本款便会根据第(3)、(4)、(5)及(6)款的任何条文须载入第(1)款提述的成交单据的所有资料；及
(b) 如有制备上述的单一份成交单据，该中介人须在订立该等有关合约后第2个营业日终结前，向该客户提供该单据。
(3) 第(1)款所提述的成交单据须(在适用的范围内)载有以下资料─
(a) 该中介人经营业务所用的名称；
(b) 该中介人的客户的姓名或名称及帐户号码；
(c) 有关合约的全部详情，包括─
(i) 涉及的证券、期货合约或杠杆式外汇交易合约的数量、名称、种类及足以识辨该等证券或合约的其他详情； (2003年第45号法律公告)
(ii) (如该有关合约属证券交易或期货合约交易的合约)该交易的性质；
(iii) 执行该有关合约所在的市场或交易所的名称；及
(iv) 有关合约属开仓合约抑或平仓合约；
(d) (如该有关合约并非杠杆式外汇交易合约而该中介人以主事人身分行事)该中介人如此行事的注明；
(e) (i) 订立该有关合约的日期；
(ii) 该有关合约的交收或履行日期；及
(iii) 制备该成交单据的日期；
(f) 须在与该有关合约有关连的情况下支付的佣金的计算方法或款额；
(g) 须在与该有关合约有关连的情况下支付的印花税的款额；
(h) 须在与该有关合约有关连的情况下支付的征费的款额；及
(i) 须在与该有关合约有关连的情况下支付的费用款额，或(如该有关合约关乎某集体投资计划的权益)该等费用的计算基准。
(4) 除第(3)款规定须载有的资料外，关乎证券交易的有关合约的第(1)款提述的成交单据另须(在适用的范围内)载有以下资料─
(a) 显示有关客户的帐户属保证金帐户的注明；
(b) (除第(7)款另有规定外，如属购买或售卖证券的情况)有关证券的每个单位价格；
(c) 显示─
(i) 该有关合约涉及卖空指示的注明；或
(ii) 该有关合约涉及根据证券借贷协议进行的证券借贷的注明；及
(d) 根据该有关合约须支付的代价款额。
(5) 除第(3)款规定须载有的资料外，关乎期货合约交易的有关合约的第(1)款提述的成交单据另须(在适用的范围内)载有以下资料─
(a) (除第(7)款另有规定外，如属购买或售卖期货合约的情况)每份期货合约的价格；
(b) (如该期货合约已由在香港的代理人执行)该代理人的姓名或名称；及
(c) (如该等期货合约由该中介人以外的结算代理人结算)该结算代理人的姓名或名称。
(6) 除第(3)款规定须载有的资料外，关乎属杠杆式外汇交易合约的有关合约的第(1)款提述的成交单据另须(在适用的范围内)载有以下资料─
(a) (如有关中介人以代理人身分行事)显示该中介人如此行事的注明及其委托人的姓名或名称；
(b) (i) 收到有关客户指示的日期及时间；及
(ii) 执行该杠杆式外汇交易合约的日期及时间；
(c) 该杠杆式外汇交易合约所关乎的任何货币，并就每种货币列明以下项目的详情─
(i) 所涉及的款额；
(ii) 是售卖还是购买；
(iii) 成交价；及
(iv) 利率；及
(d) 所规定的保证金存款的款额。
(7) 如中介人已就购买或售卖证券或期货合约而与客户或代客户订立有关合约，则该中介人在有关客户提出要求下，可在关乎该有关合约的第(1)款提述的成交单据中载入─
(a) (就购买或售卖证券而言)购买或售卖(视属何情况而定)同一种类证券的每个单位的平均价格，而非第(4)(b)款提述的每个单位价格；或
(b) (就购买或售卖期货合约而言)购买或售卖(视属何情况而定)同一种类期货合约的每份合约的平均价格，而非第(5)(a)款提述的每份合约的价格。 (2003年第45号法律公告)
(8) 中介人如在第(1)款提述的成交单据载入第(7)款所提述的平均价格，而有关客户在订立有关合约的日期后2年内要求得到关乎该平均价格的分析，该中介人须在收到该要求后第5个营业日终结前向该客户提供第(4)(b)款提述的每个单位价格或第(5)(a)款提述的每份合约的价格(视属何情况而定)。


条： 6 条文标题： 综合成交单据与户口日结单 版本日期： 01/04/2003



中介人可将就某日订立的一份或多于一份的有关合约而须根据第5条制备和向客户提供的一份或多于一份成交单据，与须根据第8或9条就该日制备并向该客户提供的户口结单(或根据第10条将该等户口结单综合成的结单)结合，以代替根据第5条就该日制备及向该客户提供该等成交单据。

Section: 7 Heading: Information required in all statements of account Version Date: 01/04/2003



Division 2-Statements of account

Where an intermediary is required to prepare a statement of account under section 8, 9, 11 or 12, it shall include the following information in the statement of account-
(a) the name under which the intermediary carries on business;
(b) the name, address and account number of the client to whom the intermediary is required to provide the statement of account;
(c) the date on which the statement of account is prepared; and
(d) where client assets of the client to whom the intermediary is required to provide the statement of account are held for the account of the client by an associated entity (other than an authorized financial institution) of the intermediary, the name under which the associated entity carries on business.



Section: 8 Heading: Preparation and provision of daily statements of account relating to financial accommodation Version Date: 01/04/2003



(1) Subject to section 10, where an intermediary provides financial accommodation to a client and any event specified in subsection (3) takes place in relation to the client, it shall-
(a) prepare a statement of account in respect of the client in accordance with subsection (2); and
(b) provide the statement of account to the client no later than the end of the second business day after the event takes place, or in the case of an event specified in subsection (3)(a)(iii) or (b)(iii), after the intermediary becomes aware that the event has taken place.
(2) A statement of account referred to in subsection (1) shall include the information required to be included under section 7 and, to the extent applicable, the following information relating to the account of the client on the day on which the event takes place-
(a) the outstanding balance of that account as at the beginning and as at the end of that day and details of all movements in the balance of that account during that day;
(b) the quantity, and, in so far as readily ascertainable, the market price and market value of each description of client securities and collateral held for that account as at the end of that day;
(c) the margin ratio and margin value of each description of securities collateral held for that account as at the end of that day;
(d) details of all movements of client securities and collateral held for that account during that day, including the quantity of each description of client securities and collateral deposited in or withdrawn from that account during that day;
(e) details of all disposals initiated by the intermediary of client securities and collateral held for that account during that day and what happened to the proceeds of those disposals;
(f) details of all income credited to and charges levied against that account during that day; and
(g) details of all financial accommodation provided to the client during that day, including the nature, credit limit and expiry date of the accommodation and the basis for calculation of interest charges thereon.
(3) The following events are specified for the purpose of subsections (1) and (2)-
(a) a deposit of client assets by or on behalf of the client of the intermediary with-
(i) the intermediary;
(ii) an associated entity of the intermediary; or
(iii) any other person;
(b) a withdrawal of client assets by or on behalf of the client of the intermediary from-
(i) the intermediary;
(ii) an associated entity of the intermediary; or
(iii) any other person;
(c) a disposal initiated by the intermediary of any client securities and collateral held for the account of the client; or
(d) an adjustment by the intermediary to the account of the client comprising-
(i) an adjustment of the amount of financial accommodation;
(ii) a credit to the account, including any credit to the account of income except as a result of accrual of interest paid by the intermediary or an associated entity of the intermediary; or
(iii) a debit from the account, including any deduction of charges from the account except as a result of accrual of interest charged by the intermediary or an associated entity of the intermediary.



Section: 9 Heading: Preparation and provision of daily statements of account relating to margined transactions Version Date: 01/04/2003



(1) Subject to section 10, where an intermediary enters into margined transactions with or on behalf of a client and any event specified in subsection (3) takes place in relation to the client, it shall-
(a) prepare a statement of account in respect of the client in accordance with subsection (2); and
(b) provide the statement of account to the client no later than the end of the second business day after the event takes place.
(2) A statement of account referred to in subsection (1) shall include the information required to be included under section 7 and, to the extent applicable, the following information relating to the account of the client on the day on which the event takes place-
(a) the outstanding balance of that account as at the beginning and as at the end of that day and details of all movements in the balance of that account during that day;
(b) the quantity, and, in so far as readily ascertainable, the market price and market value of each description of security provided by or on behalf of the client in relation to each margined transaction, held for that account as at the end of that day, and details of all movements of any such security during that day;
(c) details of each margined transaction that is closed during that day, including the price at which it is closed, charges levied in respect of it, the realised profit or loss in respect of it, and an indication where the closure was initiated by the intermediary;
(d) details of all income credited to and charges levied against that account during that day;
(e) all floating profits and floating losses in respect of open positions held for that account as calculated as at the end of that day and the prices used for such purposes;
(f) the net equity in that account as at the end of that day;
(g) a list of all open positions held for that account as at the end of that day;
(h) the minimum margin requirement for all open positions held for that account as at the end of that day;
(i) the amount of margin excess or margin shortfall in that account as at the end of that day;
(j) the amount of option premium receivable or payable in respect of that account as at the end of that day;
(k) in respect of an open position in a leveraged foreign exchange contract, details of all interest income and expenses accrued in respect of that position as at the end of that day and the interest rates used for such purposes; and
(l) in respect of the arrangement between the intermediary and the client under which each margined transaction was entered into or closed (as the case may be) on that day, the client's position limit and trading limit and the expiry date of the arrangement.
(3) The following events are specified for the purpose of subsections (1) and (2)-
(a) the intermediary enters into one or more than one margined transaction with or on behalf of the client; or
(b) one or more than one margined transaction in respect of the client is closed.



Section: 10 Heading: Consolidation of daily statements of account Version Date: 01/04/2003



Without prejudice to section 6, an intermediary may, instead of preparing and providing to a client a statement of account under section 8 in respect of any day, consolidate that statement of account with any statement of account it is required to prepare and provide to the client under section 9 in respect of the same day.



Section: 11 Heading: Preparation and provision of monthly statements of account Version Date: 01/10/2006



(1) In this section- (L.N. 119 of 2006)
"monthly accounting period" (按月会计期) means- (L.N. 119 of 2006)
(a) in relation to the first statement of account required to be prepared and provided to a client of an intermediary in accordance with subsection (2) or (4) (as the case may be), a period not exceeding one month ending on a date selected by the intermediary; and
(b) in relation to any subsequent statement of account, a period the duration of which shall be not less than 4 weeks and not exceed one month, commencing on the day after the date on which the previous monthly accounting period ended, and ending on a date selected by the intermediary; (L.N. 119 of 2006)
"repledge" (再质押), in relation to an intermediary or an associated entity of an intermediary, means an act by which the intermediary or the associated entity deposits securities collateral of the intermediary as collateral for financial accommodation provided to the intermediary. (L.N. 119 of 2006)
(2) Subject to subsection (4), where any of the circumstances specified in subsection (6) apply in respect of a client of an intermediary in respect of a monthly accounting period, the intermediary shall-
(a) prepare a statement of account in respect of the client in accordance with subsections (3) and (3A); and (L.N. 119 of 2006)
(b) provide the statement of account to the client no later than the end of the seventh business day after the end of the monthly accounting period.
(3) A statement of account referred to in subsection (2) shall include the information required to be included under section 7 and, to the extent applicable, the following information relating to the account of the client-
(a) the address of the principal place of business in Hong Kong of the intermediary;
(b) the outstanding balance of and the net equity in that account as at the beginning and as at the end of that monthly accounting period and details of all movements in the balance of that account during that period;
(c) details of all relevant contracts entered into by the intermediary with or on behalf of the client during that monthly accounting period, indicating those initiated by the intermediary;
(d) details of all events specified in section 8(3) which have taken place during that monthly accounting period, including what happened to the proceeds of any disposals initiated by the intermediary during that period of any client securities and collateral of the client held for that account;
(e) details of all movements during that monthly accounting period of any-
(i) client securities and collateral of the client; and
(ii) security provided by or on behalf of the client in relation to a margined transaction,
held for that account;
(f) the quantity, and, in so far as readily ascertainable, the market price and market value of each description of-
(i) client securities and collateral of the client; and
(ii) security provided by or on behalf of the client in relation to a margined transaction,
held for that account as at the end of that monthly accounting period;
(g) the margin ratio and margin value of each description of securities collateral held for that account as at the end of that monthly accounting period;
(h) details of all income credited to and charges levied against that account during that monthly accounting period;
(i) all floating profits and floating losses in respect of open positions held for that account as calculated as at the end of that monthly accounting period and the prices used for such purposes;
(j) a list of all open positions held for that account as at the end of that monthly accounting period;
(k) the minimum margin requirement for all open positions held for that account as at the end of that monthly accounting period;
(l) the amount of margin excess or margin shortfall in that account as at the end of that monthly accounting period;
(m) the amount of option premium receivable or payable in respect of that account as at the end of that monthly accounting period; and
(n) where the account is for dealing in securities, an indication that it is a margin account.
(3A) In the case of an intermediary which is licensed for dealing in securities or securities margin financing, where-
(a) the intermediary or an associated entity of such intermediary has held securities collateral for that account at any time during that monthly accounting period; and
(b) at any time during that monthly accounting period, the intermediary or an associated entity of such intermediary has repledged securities collateral of the intermediary (whether or not the securities collateral repledged is the same as that referred to in paragraph (a)),
a statement of account referred to in subsection (2) shall also include a statement in a prominent position stating-
(c) whether the client has provided the intermediary or an associated entity of such intermediary with a standing authority as defined in section 2 of the Securities and Futures (Client Securities) Rules (Cap 571 sub. leg. H), which has not been revoked, authorizing the intermediary or associated entity to repledge securities collateral provided by him or on his behalf; and
(d) that the intermediary or an associated entity of such intermediary referred to in paragraph (b) has repledged securities collateral of the intermediary during that monthly accounting period. (L.N. 119 of 2006)
(4) Where an intermediary is licensed or registered for asset management and, in relation to the conduct by the intermediary of asset management (other than the management of a collective investment scheme), any of the circumstances specified in subsection (6) apply in respect of a client of the intermediary in respect of a monthly accounting period, the intermediary shall-
(a) prepare a statement of account in respect of the client in accordance with subsection (5); and
(b) provide the statement of account to the client no later than the end of the tenth business day after the end of the monthly accounting period.
(5) A statement of account referred to in subsection (4) shall include the information required to be included under section 7 and, to the extent applicable, the following information relating to the account of the client-
(a) the address of the principal place of business in Hong Kong of the intermediary;
(b) a valuation of the client's portfolio as at the end of the monthly accounting period providing-
(i) details of the quantity, market price, purchase cost and market value of each description of securities held for that account as at the end of that period;
(ii) details of all open positions as at the end of that period;
(iii) the money balance held for that account as at the end of that period; and
(iv) the amount of accounts payable and receivable in respect of that account as at the end of that period;
(c) details of all income credited to and charges levied against that account during the monthly accounting period; and
(d) a list of all contracts entered into in Hong Kong by the intermediary with or on behalf of the client during the monthly accounting period for dealing in securities and futures contracts and that are leveraged foreign exchange contracts.
(6) The circumstances specified for the purposes of subsections (2) and (5) are- (L.N. 29 of 2004)
(a) during a monthly accounting period, the intermediary is required to prepare and provide to the client-
(i) a contract note in accordance with section 5;
(ii) a statement of account in accordance with section 8 or 9; or
(iii) a receipt in accordance with section 13;
(b) during a monthly accounting period, an associated entity of the intermediary is required to prepare and provide to the client a receipt in accordance with section 13;
(c) at any time during a monthly accounting period, the client has an account balance that is not nil;
(d) the client has an open position as at the end of a monthly accounting period; or
(e) at any time during a monthly accounting period-
(i) any client securities and collateral; or
(ii) any security provided in relation to a margined transaction,
are held for the account of the client.



Section: 12 Heading: Duty to provide statements of account upon request Version Date: 01/04/2003



(1) Where an intermediary receives a request from a client for a statement of account as of the date of the request, it shall-
(a) prepare a statement of account in respect of the client in accordance with subsection (2); and
(b) provide the statement of account to the client as soon as practicable after the date of the request.
(2) A statement of account referred to in subsection (1) shall include the information required to be included under section 7 and, to the extent applicable, the following information relating to the account of the client as of the date of the request-
(a) the outstanding balance of and the net equity in that account;
(b) the quantity, and, in so far as readily ascertainable, the market price and market value of each description of-
(i) client securities and collateral of the client; and
(ii) security provided by or on behalf of the client in relation to a margined transaction,
held for that account;
(c) the margin ratio and margin value of each description of securities collateral held for that account;
(d) all floating profits and floating losses in respect of open positions held for that account, as calculated as at the end of that day and the prices used for such purposes;
(e) a list of all open positions held for that account as at the end of that day; and
(f) the amount of margin excess or margin shortfall in that account as at the end of that day.

条： 7 条文标题： 所有户口结单须具有的资料 版本日期： 01/04/2003



第2分部─户口结单

如中介人须根据第8、9、11或12条制备户口结单，则该中介人须于该户口结单载入以下资料─
(a) 该中介人经营业务所用的名称；
(b) (凡该中介人须向某客户提供该户口结单)该客户的姓名或名称、地址及帐户号码；
(c) 制备户口结单的日期；及
(d) (如客户(该中介人须向该客户提供户口结单)的客户资产由中介人的有联系实体(认可财务机构除外)代该客户的帐户持有)该有联系实体经营业务所用的名称。


条： 8 条文标题： 就财务通融而制备及提供户口日结单 版本日期： 01/04/2003



(1) 除第10条另有规定外，如中介人向客户提供财务通融，而第(3)款所指明的事件就该客户发生，则该中介人须─
(a) 按照第(2)款就该客户制备户口结单；及
(b) 在该事件发生后第2个营业日终结前，或(就第(3)(a)(iii)或(b)(iii)款指明的事件而言)在该中介人察觉该事件已发生后第2个营业日终结前，向该客户提供该户口结单。
(2) 第(1)款提述的户口结单须载有根据第7条须载入的资料，以及(在适用的范围内)在有关事件发生当日关乎该客户的帐户的以下资料─
(a) 在该日开始时及终结时该帐户的尚待结算结余，以及该帐户结余在该日的所有变动的细节；
(b) 在该日终结时，为该帐户而持有的每一种类的客户证券及抵押品的数量、市场价格及市值(如该价格或市值可轻易确定的话)； (2003年第45号法律公告)
(c) 在该日终结时为该帐户而持有的每一种类的证券抵押品的保证金比率及保证金价值； (2003年第45号法律公告)
(d) 为该帐户而持有的客户证券及抵押品在该日的所有变动的细节，包括在该日内存入该帐户或从该帐户提取的每一种类的客户证券及抵押品的数量； (2003年第45号法律公告)
(e) 该中介人在该日内对为该帐户持有的客户证券及抵押品主动作出的所有处置的细节，以及该等处置所产生的收益是如何处理的；
(f) 在该日内记入该帐户的贷项的所有收入的细节，以及在该日内对该帐户征收的收费的细节；及
(g) 在该日内向该客户提供的所有财务通融的细节，包括该通融的性质、信贷限额及届满日期，以及计算有关利息收费的基准。
(3) 现为施行第(1)及(2)款而指明以下事件─
(a) 由该中介人的客户或由他人代该客户将客户资产存放于以下的人士─
(i) 该中介人；
(ii) 该中介人的有联系实体；或
(iii) 任何其他人；
(b) 由该中介人的客户或由他人代该客户从以下的人处提取客户资产─
(i) 该中介人；
(ii) 该中介人的有联系实体；或
(iii) 任何其他人；
(c) 由该中介人主动处置为该客户的帐户持有的任何客户证券及抵押品；或
(d) 由该中介人对该客户的帐户作出包括以下项目的调整─
(i) 调整财务通融的款额；
(ii) 将贷项记入该帐户，包括将收入记入该帐户，但如贷项是因该中介人或该中介人的有联系实体支付应累算利息所致者则除外；或
(iii) 记入该帐户的借项，包括从该帐户扣除收费，但如借项是因该中介人或该中介人的有联系实体收取应累算利息所致者则除外。


条： 9 条文标题： 就保证金交易制备及提供户口日结单 版本日期： 01/04/2003



(1) 除第10条另有规定外，如中介人与客户或代客户订立保证金交易，而第(3)款指明的任何事件就该客户发生，则该中介人须─
(a) 按照第(2)款就该客户制备户口结单；及
(b) 在该事件发生后第2个营业日终结前向该客户提供该户口结单。
(2) 第(1)款提述的户口结单须载有根据第7条须载入的资料，以及(在适用的范围内)在有关事件发生当日关乎该客户的帐户的以下资料─
(a) 在该日开始时及终结时该帐户的尚待结算结余，以及该帐户的结余在该日的所有变动的细节；
(b) 为该帐户持有而属由该客户或由他人代该客户就每项保证金交易提供的每一种类的保证在该日终结时的数量、市场价格及市值(如该价格或市值可轻易确定的话)，以及该等保证在该日内的所有变动的细节； (2003年第45号法律公告)
(c) 每项在该日平仓的保证金交易的细节，包括其平仓价格、就它征收的收费、就它而出现的已实现利润或亏损，以及(如该项平仓行动由该中介人主动进行)有关注明；
(d) 在该日内记入该帐户的贷项的所有收入的细节，及在该日内对该帐户征收的收费的细节；
(e) 在该日终结时就为该帐户而持有的未平仓持仓计算的所有浮动利润及浮动亏损，以及计算时所采用的价格；
(f) 在该日终结时该帐户的权益净额；
(g) 在该日终结时所有为该帐户而持有的未平仓持仓的一览表；
(h) 在该日终结时就所有为该帐户而持有的未平仓持仓的最低保证金规定；
(i) 在该日终结时该帐户内的保证金溢差或逆差的款额；
(j) 在该日终结时就该帐户应收取或应缴付的期权金的款额；
(k) (就属杠杆式外汇交易合约的未平仓持仓而言)在该日终结时就该持仓计算的应累算利息收入和支出，以及计算时所采用的利率的细节；及
(l) 就该日中介人与客户之间所据以开仓或平仓(视属何情况而定)的每项保证金交易的安排而言，该客户的持仓限额及交易限额，以及该安排的届满日期。
(3) 现为施行第(1)及(2)款而指明以下事件─
(a) 该中介人与该客户或代该客户订立一项或多于一项保证金交易；或
(b) 将关乎该客户的一项或多于一项保证金交易平仓。


条： 10 条文标题： 户口日结单的综合 版本日期： 01/04/2003



在不损害第6条的原则下，中介人可将须根据第8条就某日而制备和向客户提供的户口结单，与须根据第9条就该日而制备和向该客户提供的户口结单结合，以代替根据第8条就该日而制备和向该客户提供户口结单。

条： 11 条文标题： 户口月结单的制备及提供 版本日期： 01/10/2006



(1) 在本条中─ (2006年第119号法律公告)
“再质押”(repledge) 就某中介人或某中介人的有联系实体而言，指该中介人或该有联系实体藉以存放该中介人的证券抵押品以作为提供予该中介人的财务通融的抵押品的作为； (2006年第119号法律公告)
“按月会计期”(monthly accounting period)─ (2006年第119号法律公告)
(a) 就按照第(2)或(4)款(视属何情况而定)须制备和向中介人的客户提供的首份户口结单而言，指一段为期不超过1个月并在该中介人所选择的日期终结的期间；及
(b) 就任何其后的户口结单而言，指一段为期不少于4个星期但不超过1个月的期间，而该期间由先前的按月会计期终结翌日开始起计，直至由该中介人选择的日期为止。
(2) 除第(4)款另有规定外，如第(6)款指明的任何情况就某按月会计期而适用于中介人的客户，该中介人须─
(a) 按照第(3)及(3A)款就该客户制备户口结单；及 (2006年第119号法律公告)
(b) 在该按月会计期终结后第7个营业日终结前，向该客户提供该户口结单。
(3) 第(2)款提述的户口结单须载有根据第7条须载入的资料，以及(在适用的范围内)关乎该客户的帐户的以下资料─
(a) 该中介人在香港的主要营业地点的地址；
(b) 该帐户在有关的按月会计期开始时和终结时的尚待结算结余及权益净额，以及该帐户的结余在该段期间内的所有变动的细节；
(c) 所有在该按月会计期内由该中介人与该客户或代该客户订立的有关合约的细节，并须显示哪些合约是由该中介人主动订立的；
(d) 所有在该按月会计期内发生的第8(3)条指明的事件的细节，包括该中介人在该段期间主动处置为该帐户持有的该客户的任何客户证券及抵押品而产生的收益是如何处理的；
(e) 为该帐户持有的─
(i) 该客户的客户证券及抵押品；及
(ii) 由该客户或由他人代该客户就保证金交易提供的保证， (2003年第45号法律公告)
在该按月会计期内的所有变动的细节；
(f) 在该按月会计期终结时为该帐户持有的─
(i) 该客户的每一种类的客户证券及抵押品；及 (2003年第45号法律公告)
(ii) 每一种类由该客户或由他人代该客户就保证金交易提供的保证， (2003年第45号法律公告)
的数量、市场价格及市值(如该价格或市值可轻易确定的话)；
(g) 在该按月会计期终结时为该帐户持有的每一种类的证券抵押品的保证金比率及保证金价值； (2003年第45号法律公告)
(h) 在该按月会计期内记入该帐户的贷项的所有收入的细节，及在该按月会计期内自该帐户征收的收费的细节；
(i) 在该按月会计期终结时为该帐户持有的未平仓持仓计算的所有浮动利润及浮动亏损，以及计算时所采用的价格；
(j) 在该按月会计期终结时为该帐户持有的所有未平仓持仓的一览表；
(k) 在该按月会计期终结时为该帐户持有的所有未平仓持仓的最低保证金规定；
(l) 在该按月会计期终结时该帐户内的保证金溢差或逆差的款额；
(m) 在该按月会计期终结时，应就该帐户收取或缴付的期权金的款额；及
(n) (如该帐户是属证券交易的)显示该帐户属保证金帐户的注明。
(3A) 就获发牌进行证券交易或证券保证金融资的中介人而言，如─
(a) 该中介人或该中介人的有联系实体在有关按月会计期内的任何时间，曾为有关帐户持有证券抵押品；及
(b) 在该按月会计期内的任何时间，该中介人或该中介人的有联系实体曾再质押该中介人的证券抵押品(不论被再质押的证券抵押品是否即(a)段提述的同一证券抵押品)，
则第(2)款提述的户口结单亦须在显眼位置载有声明，述明─
(c) 有关客户是否已向该中介人或该中介人的有联系实体提供《证券及期货(客户证券)规则》(第571章，附属法例H)第2条界定的而并没有被撤销的常设授权，授权该中介人或有联系实体再质押他提供的或代他提供的证券抵押品；及
(d) (b)段提述的该中介人或该中介人的有联系实体曾在该按月会计期内再质押该中介人的证券抵押品。 (2006年第119号法律公告)
(4) 如中介人获发牌或获注册进行资产管理，而就该中介人进行资产管理(集体投资计划的管理除外)而言，第(6)款指明的任何情况就某按月会计期而适用于该中介人的客户，则该中介人须─
(a) 按照第(5)款就该客户制备户口结单；及
(b) 在该按月会计期终结后第10个营业日终结前向该客户提供该户口结单。
(5) 第(4)款提述的户口结单须载有根据第7条须载入的资料，以及(在适用的范围内)关乎该客户的帐户的以下资料─
(a) 该中介人在香港的主要营业地点的地址；
(b) 该客户的投资组合在该按月会计期终结时的估值，该估值须提供─
(i) 在该段期间终结时为该帐户持有的每一种类的证券的数量、市场价格、购买成本及市值的细节； (2003年第45号法律公告)
(ii) 在该段期间终结时所有未平仓持仓的细节；
(iii) 在该段期间终结时为该帐户持有的款项结余；及
(iv) 在该段期间终结时就该帐户须缴付及收取的帐户款额；
(c) 在该按月会计期内记入该帐户的贷项的所有收入的细节，及在该按月会计期内自该帐户征收的收费的细节；及
(d) 该中介人在该按月会计期内在香港与该客户或代该客户订立的关乎证券及期货合约交易及属杠杆式外汇交易合约的所有合约的一览表。 (2003年第45号法律公告)
(6) 为施行第(2)及(5)款而指明的情况为─
(a) 在按月会计期内，该中介人须─
(i) 按照第5条制备和向该客户提供成交单据；
(ii) 按照第8或9条制备和向该客户提供户口结单；或
(iii) 按照第13条制备和向该客户提供收据；
(b) 在按月会计期内，该中介人的有联系实体须按照第13条制备和向该客户提供收据；
(c) 在按月会计期的任何时间，该客户的帐户不是零结余；
(d) 在按月会计期的终结时该客户有未平仓持仓；或
(e) 在按月会计期的任何时间─
(i) 任何客户证券及抵押品；或
(ii) 就保证金交易提供的任何保证， (2003年第45号法律公告)
是为该客户的帐户持有。


条： 12 条文标题： 在要求下提供户口结单的责任 版本日期： 01/04/2003



(1) 如中介人收到客户要求，要求提供在该要求的日期的户口结单，该中介人须─
(a) 按照第(2)款就该客户制备户口结单；及
(b) 在该要求的日期后，在切实可行的范围内尽快向该客户提供该户口结单。
(2) 第(1)款提述的户口结单须载有根据第7条须载入的资料，以及(在适用范围内)关乎该客户的帐户以下资料(以在该要求的日期的状况为准)─
(a) 该帐户的尚待结算结余及权益净额；
(b) 为该帐户持有的─
(i) 该客户的每一种类的客户证券及抵押品；及 (2003年第45号法律公告)
(ii) 就保证金交易由该客户或由他人代该客户提供的每一种类的保证， (2003年第45号法律公告)
的数量、市场价格及市值(如该价格或市值可轻易确定的话)；
(c) 为该帐户持有的每一种类的证券抵押品的保证金比率及保证金价值； (2003年第45号法律公告)
(d) 在该日终结时为该帐户持有的未平仓持仓计算的所有浮动利润及浮动亏损，以及计算时所采用的价格；
(e) 在该日终结时为该帐户持有的所有未平仓持仓的一览表；及
(f) 在该日终结时该帐户内的保证金溢差或逆差的款额。

Section: 13 Heading: Preparation and provision of receipts Version Date: 01/04/2003



Division 3-Receipts

(1) Subject to subsection (2), on each occasion that-
(a) an intermediary receives any-
(i) client assets; or
(ii) security provided in relation to a margined transaction (to the extent that such security is not client assets); or
(b) an associated entity of an intermediary receives any client assets,
from or on behalf of a client of the intermediary, the intermediary or associated entity (as the case may be) shall-
(c) prepare a receipt in accordance with subsection (3); and
(d) provide the receipt to the client no later than the end of the second business day after receiving the client assets or security.
(2) This section does not apply in any of the following circumstances-
(a) where client money is received by-
(i) an intermediary that is a registered institution; or
(ii) an associated entity that is an authorized financial institution;
(b) where client money is deposited directly into-
(i) the bank account of a licensed corporation; or
(ii) the bank account of an associated entity that is not an authorized financial institution,
by the client of the intermediary or on behalf of the client by any person other than the intermediary or associated entity;
(c) where a contract note that is provided to the client under section 5, or a statement of account that is provided to the client under section 8 or 9 (or any consolidated document that is provided to the client under section 6 or 10), expressly states that it also serves as a receipt and includes the information specified in subsection (3)(d)(i) and (ii);
(d) where scrip is deposited directly with the scrip custodian of an intermediary or an associated entity of an intermediary, by the client of the intermediary or on behalf of the client by any person other than the intermediary or associated entity, and the scrip custodian has issued a receipt to the client; or
(e) where securities in a scripless form are transferred to an account maintained with a custodian of-
(i) an intermediary; or
(ii) an associated entity of an intermediary,
by or on behalf of the client.
(3) A receipt referred to in subsection (1) shall include the following information-
(a) the name under which the intermediary or associated entity (as the case may be) carries on business;
(b) the date on which the receipt is prepared;
(c) the name and account number of the client; and
(d) in respect of the client assets or security received-
(i) the quantity, description and such other particulars of the client assets or security as are sufficient to enable them to be identified;
(ii) the account into which they have been deposited; and
(iii) the date on which they were received.


Section: 14 Heading: Duty to provide copies of certain documents Version Date: 01/04/2003



PART 3

MISCELLANEOUS

(1) Where an intermediary, or an associated entity of an intermediary, receives a request from a client of an intermediary for a copy of any of the following documents, it shall, as soon as practicable after receiving the request, provide the copy to the client-
(a) any particular contract note that the intermediary was required to provide to the client in accordance with section 5;
(b) any particular statement of account that the intermediary was required to provide to the client in accordance with section 8, 9, 11 or 12;
(c) any particular receipt that the intermediary or associated entity (as the case may be) was required to provide to the client in accordance with section 13.
(2) If, on an application made by a client of an intermediary, the Commission so directs, the intermediary or an associated entity of the intermediary (as the case may be) shall make available for inspection by the client during the ordinary hours of business of the intermediary or associated entity (as the case may be) any copy of any contract note, statement of account or receipt referred to in subsection (1).
(3) This section does not require an intermediary or an associated entity of an intermediary to provide, or make available for inspection, any copy of any contract note, statement of account or receipt after the expiration of the period for which the intermediary or associated entity is required to retain the copy of that document under section 16.
(4) An intermediary or an associated entity of an intermediary may impose a reasonable charge for a copy of a document provided by it under subsection (1).



Section: 15 Heading: Language of documents Version Date: 01/04/2003



Where an intermediary, or an associated entity of an intermediary, is required to prepare any contract note, statement of account or receipt under these Rules, it shall prepare the contract note, statement of account or receipt in the Chinese or English language.


Section: 16 Heading: Retention of copies Version Date: 01/04/2003



(1) An intermediary shall retain-
(a) for a period of not less than 2 years, a copy of every-
(i) contract note prepared in accordance with section 5;
(ii) statement of account prepared in accordance with section 8, 9 or 12; and
(iii) receipt prepared in accordance with section 13; and
(b) for a period of not less than 7 years, a copy of every statement of account prepared in accordance with section 11.
(2) An associated entity of an intermediary shall retain for a period of not less than 2 years, a copy of every receipt prepared in accordance with section 13.


Section: 17 Heading: Provision of documents to clients Version Date: 01/04/2003



Any contract note, statement of account or receipt (or any copy of any such document) required to be provided to a client of an intermediary under these Rules shall for all purposes be regarded as duly provided to the client if it is served on-
(a) the client; or
(b) any other person (except an officer or employee of the intermediary or the associated entity of the intermediary, (as the case may be), that is required to provide the document to the client) designated by the client for the purposes of this paragraph by notice in writing to the intermediary or the associated entity of the intermediary (as the case may be) that is required to provide the document to the client.


Section: 18 Heading: Reporting of non-compliance with certain provisions of these Rules Version Date: 01/04/2003



If an intermediary, or an associated entity of an intermediary, becomes aware that it does not comply with any provision of Part 2 or section 14, 15 or 16 that applies to it, it shall given written notice of that fact to the Commission within one business day thereafter.


Section: 19 Heading: Penalties Version Date: 01/04/2003



(1) An intermediary, or an associated entity of an intermediary, which, without reasonable excuse, contravenes any provision of these Rules that applies to it, commits an offence and is liable on conviction to a fine at level 4.
(2) An intermediary, or an associated entity of an intermediary, which, with intent to defraud, contravenes any provision of these Rules that applies to it, commits an offence and is liable-
(a) on conviction on indictment to a fine of $1000000 and to imprisonment for 7 years; or
(b) on summary conviction to a fine of $500000 and to imprisonment for 1 year.

条： 13 条文标题： 收据的制备及提供 版本日期： 01/04/2003



第3分部─收据

(1) 除第(2)款另有规定外，每次当─
(a) 中介人自该中介人的客户收取或代该客户收取任何─
(i) 客户资产；或
(ii) 就保证金交易提供的保证(在该保证并非客户资产的范围内)；或 (2003年第45号法律公告)
(b) 中介人的有联系实体自该中介人的客户收取或代该客户收取任何客户资产，
该中介人或有联系实体(视属何情况而定)须─
(c) 按照第(3)款制备收据；及
(d) 在收取该等客户资产或保证后第2个营业日终结前，向该客户提供该收据。 (2003年第45号法律公告)
(2) 本条在以下情况下不适用─
(a) 客户款项是由以下的中介人或有联系实体收取的─
(i) 属注册机构的中介人；或
(ii) 属认可财务机构的有联系实体；
(b) 客户款项是由该中介人的客户或由任何非该中介人或有联系实体的人代该客户直接存入─
(i) 持牌法团的银行帐户；或
(ii) 并非认可财务机构的有联系实体的银行帐户；
(c) 根据第5条向该客户提供的成交单据或根据第8或9条向该客户提供的户口结单(或根据第6或10条向该客户提供的任何综合文件)明文述明该成交单据、户口结单或综合文件亦作收据用途，并载有第(3)(d)(i)及(ii) 款指明的资料；
(d) 证券证书已由中介人的客户或由任何非中介人或中介人的有联系实体的人代该客户直接存放于该中介人或该有联系实体的证券证书保管人，而该证券证书保管人已向该客户发出收据；或
(e) 采用无纸化形式的证券已由该客户或由他人代该客户转移至─
(i) 于中介人的保管人处开立的帐户；或 (2003年第45号法律公告)
(ii) 于中介人的有联系实体的保管人处开立的帐户。 (2003年第45号法律公告)
(3) 第(1)款提述的收据须载有以下资料─
(a) 该中介人或有联系实体(视属何情况而定)经营业务所用的名称；
(b) 制备该收据的日期；
(c) 该客户的姓名或名称及帐户号码；及
(d) 就收取有关客户资产或保证而言─ (2003年第45号法律公告)
(i) 该等客户资产或保证的数量、种类及足以识辨该等客户资产或保证的其他详情；
(ii) 存放该等客户资产或保证的帐户；及
(iii) 收取该等客户资产或保证的日期。 (2003年第45号法律公告)



条： 14 条文标题： 提供某些文件的文本的责任 版本日期： 01/04/2003



第3部

杂项条文

(1) 如中介人或中介人的有联系实体收到中介人的客户提出获提供以下任何文件的文本的要求，则该中介人或有联系实体须在收到该要求后，在切实可行范围内尽快向该客户提供该文本─
(a) 该中介人须按照第5条向该客户提供的任何特定成交单据；
(b) 该中介人须按照第8、9、11或12条向该客户提供的任何特定户口结单；
(c) 该中介人或有联系实体(视属何情况而定)须按照第13条向该客户提供的任何特定收据。
(2) 如证监会应中介人的客户的申请而有此指示，则该中介人或该中介人的有联系实体(视属何情况而定)须在该中介人或有联系实体(视属何情况而定)通常营业时间内备有第(1)款提述的任何成交单据、户口结单或收据的文本，以供该客户查阅。
(3) 本条并不规定中介人或中介人的有联系实体在该中介人或有联系实体须根据第16条保存该文件的文本的期间完结后，提供或备有任何成交单据、户口结单或收据的文本以供查阅。
(4) 中介人或中介人的有联系实体可就由它根据第(1)款提供的文件文本收取合理费用。

条： 15 条文标题： 文件所采用的语文 版本日期： 01/04/2003



如中介人或中介人的有联系实体须根据本规则制备任何成交单据、户口结单或收据，它须采用中文或英文制备该成交单据、户口结单或收据。


条： 16 条文标题： 文本的保留 版本日期： 01/04/2003



(1) 中介人须保留─
(a) 每份以下文件的文本，为期不得少于2年─
(i) 按照第5条制备的成交单据；
(ii) 按照第8、9或12条制备的户口结单；及
(iii) 按照第13条制备的收据；及
(b) 每份按照第11条制备的户口结单的文本，为期不得少于7年。
(2) 中介人的有联系实体须保留按照第13条制备的每份收据的文本，为期不得少于2年。



条： 17 条文标题： 向客户提供文件 版本日期： 01/04/2003



根据本规则须向中介人的客户提供的任何成交单据、户口结单或收据(或任何该等文件的文本)如已向以下客户或人送达，则就所有目的而言须视为已向该客户妥为提供─
(a) 该客户；或
(b) 由该客户为本段的目的藉给予须向该客户提供该文件的中介人或中介人的有联系实体(视属何情况而定)的书面通知而指定的任何其他人(须向该客户提供该文件的中介人或中介人的有联系实体(视属何情况而定)的高级人员或雇员除外)。


条： 18 条文标题： 就不遵守本规则某些条文作出报告 版本日期： 01/04/2003



中介人或中介人的有联系实体须在察觉本身没有遵守适用于它的第2部或第14、15或16条的任何条文后的一个营业日内，以书面通知将此事告知证监会。


条： 19 条文标题： 罚则 版本日期： 01/04/2003



(1) 任何中介人或中介人的有联系实体无合理辩解而违反本规则中适用于它的任何条文，即属犯罪，一经定罪，可处第4级罚款。
(2) 任何中介人或中介人的有联系实体意图诈骗而违反本规则中适用于它的任何条文，即属犯罪─
(a) 一经循公诉程序定罪，可处罚款$1000000及监禁7年；或
(b) 一经循简易程序定罪，可处罚款$500000及监禁1年。


附表： 1 条文标题： 指明司法管辖区 版本日期： 01/04/2003



[第2条]

1. 英国
2. 美国

Chapter: 571R Title: SECURITIES AND FUTURES (SHORT SELLING AND SECURITIES BORROWING AND LENDING (MISCELLANEOUS)) RULES Gazette Number: L.N. 213 of 2002; L.N. 12 of 2003
  Heading: Empowering section Version Date: 01/04/2003



(Cap 571, sections 397(1) and (2) and 398(7))



[1 April 2003] L.N. 12 of 2003

(L.N. 213 of 2002)

Section: 1 Heading: (Omitted as spent) Version Date: 01/04/2003



(Omitted as spent)

Section: 2 Heading: Interpretation Version Date: 01/04/2003



In these Rules, unless the context otherwise requires-
"blanket assurance" (概括性保证), in relation to a securities borrowing and lending agreement, means a confirmation from a lender to a borrower that the lender has a sufficient overall supply of a defined group of securities such that for a specific period of time as agreed on by the parties, the securities concerned are available to lend to the borrower;
"borrow" (借用安排), in relation to a securities borrowing and lending agreement, means a borrowing of securities under the agreement, irrespective of whether the borrowed securities have been delivered by the lender to the borrower;
"Exchange Fund" (外汇基金) means the fund established under section 3 of the Exchange Fund Ordinance (Cap 66);
"Exchange Fund Bill" (外汇基金票据) means any instrument described as such which is issued by the Government for the account of the Exchange Fund under the Exchange Fund Ordinance (Cap 66);
"Exchange Fund Note" (外汇基金债券) means any instrument described as such which is issued by the Government for the account of the Exchange Fund under the Exchange Fund Ordinance (Cap 66);
"Futures Market Maker" (期货庄家) means a person who is registered with the Futures Exchange Company for the purpose of performing, in accordance with rules made by the Futures Exchange Company, market making or liquidity providing activities in respect of futures contracts admitted to trading on the recognized futures market it operates;
"hold" (持有确认), in relation to a securities borrowing and lending agreement, means a confirmation from a lender to a borrower that for a specific period of time as agreed on by the parties, specific securities in a specific quantity are available to lend to the borrower;
"Listing Rules" (《上市规则》) means the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited made by the Stock Exchange Company;
"Monetary Authority-appointed Market Maker" (金融管理专员委任的庄家) means a person appointed as a market maker by the Monetary Authority under a letter of appointment currently in force for the purpose of conducting market making activities in respect of Exchange Fund Bills, Exchange Fund Notes or specified instruments;
"Securities Market Maker" (证券庄家) means a person who is registered with the Stock Exchange Company for the purpose of performing, in accordance with rules made by the Stock Exchange Company, market making or liquidity providing activities in respect of securities listed or admitted to trading on the recognized stock market it operates or an issuer of any structured product listed on the recognized stock market operated by the Stock Exchange Company under Chapter 15A of the Listing Rules;
"specified instrument" (指明文书) means any note issued by the MTR Corporation Limited, the Airport Authority, the Hong Kong Mortgage Corporation Limited and the Kowloon-Canton Railway Corporation under their respective note issuance programmes.



Section: 3 Heading: Classes of transactions to which section 170(3)(e) of the Ordinance not to apply Version Date: 01/04/2003



(1) The following classes of transactions are prescribed for the purposes of section 170(3)(e) of the Ordinance-
(a) a sale by a Monetary Authority-appointed Market Maker of any of the following securities-
(i) Exchange Fund Bills;
(ii) Exchange Fund Notes; or
(iii) specified instruments;
(b) a sale by an agent of a Monetary Authority-appointed Market Maker of any of the following securities-
(i) Exchange Fund Bills;
(ii) Exchange Fund Notes; or
(iii) specified instruments,
where the agent is acting in such capacity and believes and has reasonable grounds to believe that his principal is a Monetary Authority-appointed Market Maker of the security sold;
(c) a sale of securities effected in the course of conducting jobbing business.
(2) The following sales of securities shall be regarded as a sale of securities in the course of conducting jobbing business-
(a) the sale of a listed security ("A") by a Securities Market Maker for the purpose of hedging the risks of a position previously acquired in another listed security ("B") and-
(i) A is a component of B or vice versa; or
(ii) where both A and B have a security as a common component;
(b) the sale of a listed security ("C") by a Futures Market Maker for the purpose of hedging the risks of a position previously acquired in-
(i) a futures contract in respect of C or an index of securities which includes C; or
(ii) a futures contract in respect of another security ("D") where D has a common component with C; or
(c) the sale of a listed security by a Securities Market Maker in performing market making or liquidity providing activities in respect of such security, where the Securities Market Maker acquires the right to vest such security in the purchaser before the end of the trading day following the day of the sale.
(3) In this section, "listed" (上市) means listed or admitted to trading on a recognized stock market operated by the Stock Exchange Company.


Section: 4 Heading: Classes of persons and circumstances in which certain requirements of section 171 of the Ordinance not to have effect Version Date: 01/04/2003



(1) Section 171(1) of the Ordinance does not have effect in relation to a specified short selling order, which is made by a person, where he is selling as a principal, and who at the time of conveying the short selling order, provides his agent with an oral assurance that the counterparty to the securities borrowing and lending agreement in question has the securities to which the order relates available to lend to him provided such person-
(a) (i) records such oral assurance in the form of a tape recording;
(ii) enters into an arrangement with his agent whereby the agent has agreed to-
(A) record such oral assurance in the form of a tape recording; or
(B) at the time of his receiving the short selling order, record the particulars as described in subsection (4) to which the order relates on a time-stamped record; or
(iii) confirms the giving of the oral assurance in the form of a document to the agent by the end of the day on which it was given; and
(b) complies with the applicable requirements of subsection (5).
(2) Section 171(3) of the Ordinance does not have effect in relation to a specified short selling order, which is made by an exchange participant, where he is selling as a principal provided that such exchange participant-
(a) prior to conveying the short selling order-
(i) has received from the counterparty to the securities borrowing and lending agreement in question an oral assurance that the counterparty has the securities to which the order relates available to lend to him; and
(ii) has-
(A) recorded the oral assurance in the form of a tape recording;
(B) recorded the particulars as described in subsection (4) to which the order relates on a time-stamped record; or
(C) entered into an arrangement with the counterparty whereby the counterparty has agreed to-
(I) record the particulars as described in subsection (4) to which the order relates in the form of a document; and
(II) provide such document to the exchange participant by the end of the day on which the assurance was given; and
(b) complies with the applicable requirements of subsection (5).
(3) Section 171(5) of the Ordinance does not have effect in relation to a specified short selling order made by a person, where he is selling as an agent provided such person-
(a) prior to conveying the short selling order-
(i) has received from his principal, or the other person for whose benefit or on whose behalf such order is made (as the case may be) an oral assurance that the counterparty to the securities borrowing and lending agreement in question has the securities to which the order relates available to lend to him; and
(ii) has-
(A) recorded the oral assurance in the form of a tape recording;
(B) recorded the particulars as described in subsection (4) to which the order relates on a time-stamped record; or
(C) entered into an arrangement with his principal, or that other person (as the case may be), whereby his principal, or such other person (as the case may be) has agreed to provide a confirmation of the oral assurance in the form of a document to him by the end of the day on which the assurance was given; and
(b) complies with the applicable requirements of subsection (5).
(4) For the purposes of subsections (1)(a)(ii)(B), (2)(a)(ii)(B) and (C)(I) and (3)(a)(ii)(B), particulars are-
(a) the securities or group of securities borrowed under the securities borrowing and lending agreement, available for borrowing and the quantity; and
(b) whether a blanket assurance or a hold has been given or a borrow has been entered into, and the time it was given or entered into (as the case may be).
(5) Any person who records an oral assurance or particulars as described in subsection (4) or who receives a confirmation of an oral assurance in the form of a document (including a tape recording or time-stamped record) under subsection (1), (2) or (3) shall-
(a) retain such document for not less than one year from the date of recording, collecting or receiving such assurance or particulars (as the case may be); and
(b) upon request made by the Commission at any time within that period give the Commission access to and produce the document within the time and at the place specified by the Commission.
(6) For the purposes of this section, a "specified short selling order" is an order which is a short selling order within the meaning of paragraph (a)(i) of the definition of "short selling order" in section 1 of Part 1 of Schedule 1 to the Ordinance.


Section: 5 Heading: Record keeping by lenders under securities borrowing and lending agreements Version Date: 01/04/2003



(1) When a lender under a securities borrowing and lending agreement gives a blanket assurance or a hold to a borrower, or enters into a borrow, the lender shall keep records in the form of a document, containing the following particulars-
(a) the name of the borrower;
(b) the securities or group of securities borrowed, or available for borrowing and the quantity thereof; and
(c) whether a blanket assurance or a hold has been given or a borrow has been entered into, and the time it was given or entered into (as the case may be).
(2) The lender shall-
(a) subject to paragraph (b), retain the records referred to in subsection (1) for not less than one year from the date the relevant record was made; and
(b) upon request made at any time within that year by the Commission, provide copies of any such record to the Commission.
(3) Where a lender under a securities borrowing and lending agreement is lending as an agent, such person shall be regarded as the lender for the purposes of subsections (1) and (2).
(4) In this section, "securities" (证券) means securities which are listed on a recognized stock market operated by the Stock Exchange Company.

章： 571R 标题： 证券及期货(卖空及证券借贷(杂项))规则 宪报编号： L.N. 213 of 2002; L.N. 12 of 2003
  条文标题： 赋权条文 版本日期： 01/04/2003



(第571章第397(1)及(2)及398(7)条)



[2003年4月1日] 2003年第12号法律公告

(本为2002年第213号法律公告)


条： 1 条文标题： (已失时效而略去) 版本日期： 01/04/2003



(已失时效而略去)

条： 2 条文标题： 释义 版本日期： 02/12/2007



在本规则中，除文意另有所指外─
“《上市规则》”(Listing Rules) 指联交所订立的《香港联合交易所有限公司证券上市规则》；
“外汇基金”(Exchange Fund) 指根据《外汇基金条例》(第66章)第3条设立的基金；
“外汇基金票据”(Exchange Fund Bill) 指政府根据《外汇基金条例》(第66章)为外汇基金的帐户发出的称为“外汇基金票据”的文书；
“外汇基金债券”(Exchange Fund Note) 指政府根据《外汇基金条例》(第66章)为外汇基金的帐户发出的称为“外汇基金债券”的文书；
“金融管理专员委任的庄家”(Monetary Authority-appointed Market Maker) 指获金融管理专员以现行有效的委任书委任为庄家以就外汇基金票据、外汇基金债券或指明文书进行庄家活动的人；
“持有确认”(hold) 就某证券借贷协议而言，指借出人向借用人作出的确认，表示某特定数量的特定证券在双方议定的特定限期内可供借出予借用人；
“指明文书”(specified instrument) 指香港铁路有限公司、机场管理局、香港按揭证券有限公司及九广铁路公司根据它们各别的票据发行计划而发行的票据； (2007年第11号第36条)
“借用安排”(borrow) 就某证券借贷协议而言，指根据该协议借用证券，不论借出人是否已将被借用证券交付予借用人；
“期货庄家”(Futures Market Maker) 指获期交所注册，以按照期交所订立的规章就获容许在期交所营办的认可期货市场进行交易的期货合约进行庄家活动或流通量供应活动的人；
“概括性保证”(blanket assurance) 就某证券借贷协议而言，指借出人向借用人作出的确认，表示借出人整体上有足够的属某个界定组别的证券供应，有关证券在双方议定的特定限期内可供借出予借用人；
“证券庄家”(Securities Market Maker) 指获联交所注册以按照联交所订立的规章就在联交所营办的认可证券市场上市或获容许在该证券市场进行交易的证券进行庄家活动或流通量供应活动的人；亦指根据《上市规则》第15A章在联交所营办的认可证券市场上市的结构式产品的发行人。


条： 3 条文标题： 本条例第170(3)(e)条不适用的交易类别 版本日期： 01/04/2003



(1) 现为施行本条例第170(3)(e)条而订明以下类别的交易─
(a) 金融管理专员委任的庄家售卖任何以下证券─
(i) 外汇基金票据；
(ii) 外汇基金债券；或
(iii) 指明文书；
(b) 金融管理专员委任的庄家的代理人售卖任何以下证券─
(i) 外汇基金票据；
(ii) 外汇基金债券；或
(iii) 指明文书，
而该代理人是以该庄家的代理人身分行事，且相信并有合理理由相信其当事人是所售卖的证券的金融管理专员委任的庄家；
(c) 在经营证券经销业务的过程中售卖证券。
(2) 以下的证券售卖须视为是在经营证券经销业务的过程中售卖证券─
(a) 证券庄家售卖某上市证券(“A”)，目的是对冲先前取得的另一上市证券(“B”)的持仓风险，而─
(i) A是B的成分证券，或B是A的成分证券；或
(ii) A与B以某证券作为它们的共同成分证券；
(b) 期货庄家售卖某上市证券(“C”)，目的是对冲先前取得的以下期货合约的持仓风险─
(i) 就C或包括C在内的证券指数订立的期货合约；或
(ii) 就与C有共同成分证券的另一证券(“D”)订立的期货合约；或
(c) 证券庄家于在售卖某上市证券当日的下一个交易日内取得将该证券转归有关购买人名下的权利的情况下，在就该证券进行庄家活动或流通量供应活动的过程中售卖该证券。 (2003年第45号法律公告)
(3) 在本条中，“上市”(listed) 指在联交所营办的认可证券市场上市或获容许在该证券市场进行交易。

条： 4 条文标题： 本条例第171条的某些规定对某些类别人士及情况不具效力 版本日期： 01/04/2003



(1) 作出指明卖空指示的人如以当事人身分售卖证券，并在传达该指示时向其代理人提供口头保证，表示有关的证券借贷协议的对手方备有该指示所关乎的证券可供借给他，而该人又─
(a) (i) 以纪录带形式记录该口头保证；
(ii) 与其代理人订立安排，根据该项安排，其代理人同意─
(A) 以纪录带形式记录该口头保证；或
(B) 在收到该卖空指示时，在盖有时间印章的纪录上，记录第(4)款描述的关乎该指示的详情；或
(iii) 在作出该口头保证的当日内，以文件形式向该代理人确认作出该口头保证；及
(b) 遵守第(5)款的适用规定，
则本条例第171(1)条就该卖空指示而言不具效力。
(2) 作出指明卖空指示的交易所参与者如以当事人身分售卖证券，而─
(a) 在传达该卖空指示前，该交易所参与者─
(i) 已收到有关的证券借贷协议的对手方的口头保证，表示该对手方已备有该指示所关乎的证券可供借给他；及
(ii) 已─
(A) 以纪录带形式记录该口头保证；
(B) 在盖有时间印章的纪录上，记录第(4)款描述的关乎该指示的详情；或
(C) 与该对手方订立安排，根据该项安排，该对手方同意─
(I) 以文件形式记录第(4)款描述的关乎该指示的详情；及
(II) 在作出该口头保证的当日内，向该参与者提供该文件；及
(b) 遵守第(5)款的适用规定，
则本条例第171(3)条就该卖空指示而言不具效力。
(3) 作出指明卖空指示的人如以代理人身分售卖证券，而─
(a) 在传达该卖空指示前，该人─
(i) 已从其当事人或(如该指示是为其他人的利益作出或代其他人作出)该其他人(视属何情况而定)收到口头保证，表示有关的证券借贷协议的对手方备有该指示所关乎的证券可供借给他；及
(ii) 已─
(A) 以纪录带形式记录该口头保证；
(B) 在盖有时间印章的纪录上，记录第(4)款描述的关乎该指示的详情；或
(C) 与其当事人或该其他人(视属何情况而定)订立安排，根据该项安排，该当事人或该其他人(视属何情况而定)同意在作出该口头保证的当日内，以文件形式向他确认该口头保证；及
(b) 遵守第(5)款的适用规定，
则本条例第171(5)条就该卖空指示而言不具效力。
(4) 就第(1)(a)(ii)(B)、(2)(a)(ii)(B)及(C)(I)及(3)(a)(ii)(B)款而言，详情指─
(a) 根据有关的证券借贷协议被借用或可供借用的证券或组别的证券，以及其数量；及
(b) 曾否作出概括性保证或持有确认，或曾否订立借用安排，以及作出该保证或确认或订立借用安排(视属何情况而定)的时间。
(5) 任何人如记录口头保证或第(4)款描述的详情，或根据第(1)、(2)或(3)款收到以文件(包括纪录带或盖有时间印章的纪录)形式就口头保证作出的确认，该人─ (2003年第45号法律公告)
(a) 须于自记录、收取或收到该等保证或详情(视属何情况而定)当日起计的一年内，保留该文件；及
(b) 须于证监会在该段期间内任何时间作出要求时，在该会指明的时间及地点，让该会有途径取得该文件及向该会交出该文件。
(6) 就本条而言，“指明卖空指示”指本条例附表1第1部第1条“卖空指示”的定义的(a)(i)段所指的卖空指示的指示。


条： 5 条文标题： 证券借贷协议的借出人须备存纪录 版本日期： 01/04/2003



(1) 当证券借贷协议的借出人向借用人作出概括性保证或持有确认时，或订立借用安排时，借出人须以文件形式备存载有以下详情的纪录─
(a) 借用人的姓名或名称；
(b) 被借用或可供借用的证券或组别的证券，以及其数量；及
(c) 曾否作出概括性保证或持有确认，或曾否订立借用安排，以及作出该保证或确认或订立借用安排(视属何情况而定)的时间。
(2) 借出人─
(a) 在不抵触(b)段的条文下，须于自作出有关记录当日起计的一年内，保留第(1)款提述的纪录；及
(b) 须于证监会在该年内任何时间作出要求时，向该会提供任何该等纪录的文本。
(3) 如借出人以代理人身分根据某证券借贷协议借出证券，该人须就第(1)及(2)款而言视为借出人。
(4) 在本条中，“证券”(securities) 指在联交所营办的认可证券市场上市的证券。