相关附件 - 復旦大學博学而笃志切问而近思

相关附件 - 復旦大學博学而笃志切问而近思 A: accounting year adjudicated bankrupt A share accretion adjudication fee abatement of tax accrual ABN AMRO Bank N.V. accrual basis adjudication of bankruptcy above-the-line expenditure accrual basis accounting adjudication of insolvency adjusted actual above-the-line receipt accrue adjusted current assets accrued benefit ABSA Asia Limited accrued charges adjusted figure absolute change accrued cumulative preference share dividend adjusted liabilities absolute expenditure adjusted loss absolute guideline figure accrued expenses adjusted net admissible assets absolute interest accrued interest payable absolute order of discharge accrued interest receivable adjusted profit absolute profit margin adjusted surplus absolute value accrued right absolutely vested interest accruing profit adjusted value absorbed cost accumulated fiscal reserve adjustment absorption accumulated profit adjustment centre absorption rate accumulated reserve adjustment lag ACB Finance Limited accumulation of surplus income adjustment mechanism acceptable form of reciprocity acquired assets adjustment of loss acceptable rate acquisition adjustment process acceptance agreement acquisition cost adjustment range acceptance for honour acquisition expenses administered exchange rate acceptor acquisition of 100% interest Administration Division [Hong Kong Monetary acceptor for honour acquisition of control Authority] accident insurance acquisition of fixed assets administration expenses Accident Insurance Association of Hong Kong acquisition of shell administration fee acquisition price administration in bankruptcy accident insurance scheme act of God administration order accident year basis acting partner administrator accommodation active market administrator of the estate accommodation bill admission of debt accommodation party active partner admission of proof account balance active trading advance account book actual circulation account collected in advance actual cost advance account account current book actual expenditure advance compensation account of after-acquired property actual income advance from shareholder actual market advance pending reimbursement account of defaulter actual price account payable actual profit advanced economy account payee only [A/C payee only] actual quotation advancement actual year basis advances warrant account receivable actuals advancing account receivable report actuarial investigation adverse balance account statement actuarial principle adverse exchange account title actuarial report advertisement addressed to shareholders accountant's report Actuarial Society of Hong Kong Accountant's Report Rules actuarial valuation advice for collection accounting and auditing procedure actuary advice of drawing ad referendum agreement advice of payment Accounting Arrangements Advisory Committee [Securities and Futures accounting basis ad valorem duty Commission] accounting by Official Receiver ad valorem duty system ad valorem fee Advisory Committee on Diversification Accounting Circular ad valorem tariff accounting class additional allowance affidavit accounting date additional amount for unexpired risk affidavit of no receipt accounting for money affiliate Accounting Officer additional assessable profit affiliated company accounting period additional assessment affirmation [estate duty] accounting policy additional commitment affordability accounting practice additional commitment vote African Development Bank [AfDB] accounting principle additional dependent grandparent allowance after-acquired property accounting record after-hours dealing accounting report additional dependent parent allowance after-tax profit Accounting Services Branch [Treasury] agency agreement additional provision agency expenses Accounting Society of China additional stamp duty agency fee accounting statement additional tax Agency Law accounting system Additional Tax Demand Note agent accounting transaction agent of company accounting treatment adjudged bankrupt agent's fee 1 aggregate allowable business loss Annual Return Rules aggregate amount allowable expenses annual review of consumer prices aggregate assets and liabilities allowance aggregate at constant price allowance for debts annual roll-forward basis allowance for depreciation by wear and tear annual salary aggregate demand annual statement aggregate gross position allowance for funeral expenses Annual Survey of Banks, Deposit-taking aggregate limit allowance for inflation Companies and Representative Offices of Foreign aggregate of salaries tax Banks aggregate performance allowance for repairs and outgoings aggregate supply annuitant aggregate surplus allowance to debtor annuity aggregate total alteration of capital annuity contract aggregate value alternate trustee annuity on human life aggregated basis amalgamation antecedent debt aggregated net chargeable income ambit [head or subhead of expenditure] ante-dated cheque anticipated expenditure aggregation ambit of charges anticipated net profit aggregation of incomes of husband and wife amended valuation anticipated revenue American Commodities Exchange anti-inflation measure aggregation of property anti-inflationary stance agio American Express Bank Limited apparent deficit Agreement between the Government of Hong American Stock Exchange apparent financial solvency Kong and the Government of Japan for the amortization apparent partner Promotion and Protection of Investment amount due from banks application for personal assessment amount due from banks abroad Agreement between the Government of Hong application of fund Kong and the Government of the Republic of amount due from holding companies application to release as liquidator and to destruct Austria for the Promotion and Protection of the books of accounts and documents Investment amount due from local banks appointed actuary Agreement between the Government of Hong amount due to banks appointed auditor Kong amount due to banks abroad appointed trustee and the Government of the Republic of France for appointer the amount due to holding companies apportioned pro rata Promotion and Protection of Investment amount due to local banks apportionment amount due to outport banks Apportionment Act [United Kingdom] Agreement between the Government of Hong amount for note issue apportionment formula Kong and the Government of the Republic of amount of bond apportionment of estate duty Korea for the Promotion and Protection of amount of consideration appraisal Investment amount of contribution appreciable growth amount of indebtedness appreciable impact agreement for a settlement amount of principal of the loan appreciable increase agreement for assignment amount of rates chargeable appreciation agreement for sale amount of share capital appreciation against other currencies agreement for sale and purchase amount of sums assured agreement for the payment of interest amount of variation appreciation of the exchange value of Hong Kong amount of vote dollar agreement for the repayment of money amount payable appreciation tax agreement of reinsurance amount receivable appropriation Agricultural Bank of China Amsterdam Stock Exchange appropriation account air passenger departure tax Appropriation Bill Air Services Negotiations Unit [Economic Services analysis appropriation-in-aid system Bureau] ancillary risk approved assets airport tax annual account approved basket stock alcohol duty approved budget alienation annual accounting date approved charitable donation alimony annual allowance approved charitable institution All Ordinaries Index [AOI] approved currency all risks annual balance approved estimates All Sales Record for Stock Market annual disposable income approved estimates of expenditure annual estimates approved overseas insurer Allied Capital Resources Limited annual fee approved overseas trust company annual general meeting all-items index [Consumer Price Index] annual growth rate approved pooled investment fund annual long-term supplement allocation letter approved provident fund scheme allocation of fund annual pensionable emolument approved provision allocation of profit approved redeemable share allocation warrant annual report approved regional stock allotment Annual Report on the Consumer Price Index approved retirement scheme allotment notice approved subordinated loan allotment of shares annual return arbitrage allowable arbitrageur 2 arbitrary amount authorized clerk arrangement Association of Futures Exchange Brokers authorized dealer arrears authorized financial institution arrears of pay Association of South-East Asian Nations [ASEAN] authorized fund arrears of revenue authorized fund house association of underwriters articles of association assumption of control authorized institution assurance authorized institution incorporated in Hong Kong Asahi Finance (Hong Kong) Limited assurance of interest at 19XX price authorized institution incorporated outside Hong ascertainment of profit at a discount Kong "Asia Clear" authorized insurer Asia Commercial Bank Ltd. at a premium authorized investment at call authorized person Asian Development Bank [ADB] at constant market price authorized representative at constant price authorized share capital Asian Development Fund [ADF] at cost automated quotation system Asian dollar bond at current market price Automated Trading System [ATS] [Hong Kong Asian dollar market Futures Exchange Limited] Asian dollar rate at current price Asian Securities Analysts Council [ASAC] at factor cost automatic adjustment mechanism automatic adjustment system Asia-Pacific Economic Co-operation [APEC] at money-of-the-day price Automatic Clearing House at or better automatic exchange rates accumulation system asked price at par assessable income at sight Automatic Order Matching and Execution System assessable loss at the close [AMS] assessable profit at the opening automatic teller machine [ATM] assessable value attestation autopay assessed profit at-the-money option available assets assessed value attorney available fiscal reserve assessment attornment available profit assessment number attributable profit Avco Financial Services (Asia) Limited assessment of additional tax attributable share value assessment of performance Auckland Stock Exchange average Assessor auction average basic salary asset price bubbles auctioneer average consumer expenditure asset-backed securities audit assets accretion Audit Commission average cost assets and liabilities Audit Committee [Stock Exchange of Hong Kong average cost of land production assets betterment statement Limited, Securities and Futures Commission] average daily turnover assets lending average daily wage rate assets of the company passing on the death audit review average expenditure pattern Audit Sub-committee [Exchange Fund Advisory average growth rate assets pledged as security for liabilities Committee] average net fixed assets audited account average of relatives assets portfolio audited annual account average price assets price audited balance sheet average propensity to consume assets quality auditor assets realization auditor's certificate average propensity to save assets refinancing arrangement auditor's report assets securitization Aussie bond average rate assets situated outside Hong Kong austerity budget average revenue Australia & New Zealand Banking Group Limited average stock assets stripping average yearly rent assets value Australia All Ordinaries Index avoidance of double taxation assignee avoidance of tax assignment Australian Dollar [AUD] B: assignment of interest Australian Options Market B share assignment of letters patent and trade mark Australian Securities Commission BA Asia Limited BA Finance (Hong Kong) Limited assignment of property Australian Society of Certified Practising assignment right Accountants back duty assignor Australian Stock Exchange back tax associate Austrian Schilling [ATS] backdoor listing authentication back-to-back credit Associate Clearing Housing Amsterdam B.V. authority to purchase back-to-back loan authorization backwardation associate member authorization by direction associated body corporate authorization by instruction bad debt associated company authorization by warrant bad debt provision associated corporation authorization of unit trust bad year Association of Chartered Certified Accountants authorized agent bailee [ACCA] [United Kingdom] authorized capital Bailiff 3 Bailiff Office bank service charges basic wage bailment bank statement basis balance Bank, The [magazine] basis of assessment balance brought down bank trading day basis of consolidation balance brought forward banker basis of valuation of property banker's acceptance Basle Agreement balance carried down banker's authority Basle Capital Accord balance carried forward banker's book Basle capital adequacy requirement bankers' clearing house balance of international indebtedness Basle Committee banker's draft Basle Committee on Banking Supervision balance of international payments banker's order banker's record Basle Committee's 3-times multiplier model balance of payments Bankers Trust Company banker's undertaking Basle Concordat Balance of Payments Manual [International Banking Advisory Committee Basle Payments Committee Monetary Basle standardized approach Fund] Banking and Monetary Section [Financial Services balance of proceeds Bureau] Bauhinia design coin balance of trade banking business Bayerische Landesbank Girozentrale balance sheet Banking (Code of Conduct) Guidelines 1986, The balance sheet date BCA Finance Limited balance with other banks Banking Development Division [Hong Kong BCOM Finance (Hong Kong) Limited balanced budget Monetary balancing allowance Authority] BDNI Finance Limited balancing charge banking facility bear Bali International Finance Limited banking licence bear bond Banking Policy Department [Hong Kong bear market Banca Commerciale Italiana S.p.A. Monetary bear position Authority] bearer Banca Nazionale del Lavoro S.p.A. Banking Policy Division [Hong Kong Monetary bearer bill S.p.A. Authority] bearer bond Banco di Napoli S.p.A. S.p.A. Banking Supervision Department [Hong Kong bearer certificate Bangkok Bank Public Company Limited Monetary Authority] bearer cheque bearer instrument bank acceptance Banking Supervision Division [Hong Kong bearer securities bank account Monetary behaviour bank account holder Authority] Belgian Franc [BEF] bank balance Banking Supervision Review Committee below-the-line account bank book benchmark bank cashier order banking supervisory authority benchmark database bank code banking system benchmark entry point bank draft bank-related broker benchmark estimate Bank Examiner bankrupt benchmark revision Bank for International Settlements bankruptcy court benchmark survey bank guarantee Bankruptcy Estates Account benchmark yield curve bank lending bankruptcy notice beneficial holding bank liquidity bankruptcy order beneficial interest bank loan bankruptcy petition beneficial interest in property Bank Melli Iran bankruptcy proceeding beneficial interest in shareholding bank note bank's buying rate beneficial owner bank note handling fee bank's selling rate beneficial ownership bank note lawfully issued Banque Nationale de Paris beneficial shareholding bank note payable to bearer on demand Banque Worms beneficially interested Barclays Bank plc beneficially owned bank note transaction bargain hunting beneficially owned share bank notes rate Barings crisis beneficiary Bank of America (Asia) Limited base beneficiary under a trust base cost benefit Bank of America NT & SA base date benefit of contract Bank of Ayudhya Public Company Limited base index Bergen Bank base of valuation best lending rate Bank of China base period Best Practice Guide Bank of China Group base rate Best Practice Guide on Financial Disclosure by Bank of Communications base year Authorized Institutions Bank of East Asia, Limited baseline Bank of England baseline expenditure bet Bank of Fukuoka Ltd. baseline-plus forecast beta coefficient Bank of India base-weighted Laspeyres index Bank of Montreal bets and sweeps tax Bank of Nova Scotia base-year average price betterment Bank of Scotland basic allowance betterment income Bank of Taiwan basic personal allowance betterment profit Bank of Tokyo-Mitsubishi, Ltd. basic salary betting duty bank rate basic value bid 4 bid price book-keeping transaction budgetary innovation bid rate boom year budgetary management bidder booming market budgetary policy BII Finance Company Limited boost budgetary position borrow budgetary strategy bilateral agreement borrowed fund budgetary system bilateral meeting borrowed stock budgeted cost bilateral netting agreement borrower budgeted for surplus bilateral repurchase agreement borrowing building cost index bill borrowing and lending of stocks built-in control of the money supply bill acceptance borrowing power bill broker borrowing upon stock built-in stabilizer bill discounting company bottom out bulk buying bill for clearing bottom price bulk transfer bill in a set bought and sold note bull bill of exchange bought note bull bond bill of lading [B/L] braking effect bull market bill of sale [B/S] branch bull position bill payable after sight branch registration certificate bullion broker bill payable on demand branch registration fee bullion market bill purchased breach of trust Bundesaufsichtsamt fur den Wertpapierhandel bill receivable break clause Bills of Exchange Law breakdown buoy up blank endorsement buoyant blanket insurance break-even buoyant market blanket policy break-even point bursary block Bretton Woods Agreement business block allocation Bretton Woods System business address block capital grant brief fee business association block discount policy broad definition of money supply business bank account block grant broker business concession block grant system brokerage business cycle block offer [securities] brokerage charges business day block vote brokerage house business expenses blue chip Brokers' Fidelity Insurance Claims business for profit board lot Sub-Committee business hour Board of Governors of the International Monetary [Stock Exchange of Hong Kong Limited] business income Fund Business Manager [Companies Registry] Board of Governors of the World Bank Brokers' Fidelity Insurance Scheme [BFI Scheme] business of exchange currencies Board of Hong Kong Futures Exchange Limited broker's firm business of taking deposits broker's representative business plan Board of Inland Revenue brought to credit business record Board of Review [inland revenue] Brussels Stock Exchange business recovery Brussels Tariff Nomenclature [BTN] business registration application form Board of Trade Clearing Corporation [Chicago] bucketing business registration certificate Board of Treasury bucketing offence business registration fee board trading budget business registration inspector BOCI Capital Limited budget booklet business registration number body corporate Budget Committee [Securities and Futures Business Registration Office [Inland Revenue Bogor Declaration Commission] Department] bogus transaction Business Registration Officer bona fide mortgage Budget Concluding Speech business sector bona fide transaction business sentiment bona vacantia budget cycle business taxation bond Budget Day business turnover bond denominated in Hong Kong dollars budget debate business undertaking budget deficit business-friendly bond fund budget exercise bond rating budget guideline buy bonded warehouse buy low and sell high bonus budget guideline ratio buy order bonus issue budget proposal buyer's market bonus share budget revenue buyer's price book budget revenue measure buy-in book and paper buying rate book close date Budget Speech C: book debt budget strategy calendar year figure book entry budget surplus call book loss budgetary and cost control call deposit book of account budgetary criterion call loan book profit budgetary deficit call margin book reserve budgetary guideline call market book value budgetary implication call money 5 call option capital receipt cash margin call price capital redemption cash market call warrant capital redemption business cash offer callable share capital redemption contract cash payment called up share capital capital redemption reserve cash position Canadian Dollar [CAD] capital reduction cash price Canadian Eastern Finance Limited Capital Reduction Scheme [Stock Exchange of cash receipts journal Hong cash receiving slip Canadian Imperial Bank of Commerce Kong Limited] cash settlement cash surplus cancellation price capital repayment cash with order cap capital reserve cashier's order capital capital revenue cashier's order outstanding Capital Accord capital spending cash-limited subhead capital account cash-sweep capital account commitment balance capital stock casual client capital stock subscription CCASS Depository Capital Adequacy Directive [CAD] capital subsidy CCIC Finance Limited capital subvention cedant capital adequacy ratio [CAR] capital sum ceding company capital allowance capital tax ceding insurer capital alteration capital transfer tax ceiling capital and liabilities ratio capital turnover ceiling price capital and liquidity requirement capital value central bank capital works project Central Bank Bilateral Repurchase Agreement capital appreciation Capital Works Reserve Fund Capital, Asset Quality, Management, Earnings and Capital Works Resource Allocation Exercise central banking Liquidity Rating System [CAMEL Rating System] central banking function capitalization Central Clearing and Custodian System CAMEL capitalization of interest capital assets capitalized interest Central Clearing and Depository System capital at risk capitalized loan capital base capitalized value Central Clearing and Settlement System [CCASS] capital charges capitation grant capital commitment captive insurance business central clearing house capital contribution certificate car insurance central clearing system capital convergence Caribbean Development Bank capital cost CARIPLO-Cassa di Risparmio delle Provincie central custody system capital cover Lombarde S.p.A. [trading as Cariplo S.p.A.] central depository capital deficit central depository system capital divided into shares cartel Central Moneymarkets Unit [CMU] capital element cartelized rates system capital equipment cash central rate capital expenditure cash accounting system Central Registration Hong Kong Limited capital expenses cash acquisition capital financing cash allowance Central Tender Board cash assets Centrale de Livraison de Valeurs Mobilieres capital flow cash at bank [CEDEL] capital formation cash balance centralized budgetary and payments system capital formation figure cash basis capital fund cash basis accounting centred 12-month moving average capital gain capital gains tax cash bonus certificate of approval capital goods cash book certificate of beneficial entitlement to property capital grant cash client cash commission rebate certificate of compliance capital grant cycle cash compensation capital injection cash contribution certificate of deposit [CD] capital input cash cost certificate of exemption from estate duty capital intensity cash coupon capital intensive cash credit certificate of incorporation capital investment cash deficit Capital Investment Fund cash deposit and withdrawal certificate of incorporation of registered trustees capital loss cash disbursement journal capital maintenance cash disbursement slip certificate of indebtedness [CI] capital market cash flow certificate of insurance capital market instrument cash flow lending certificate of interest capital money cash flow statement certificate of means capital money subject to a trust cash flow surplus certificate of participation capital movement cash in hand certificate of payment of profits tax capital nature cash in till capital outlay cash in transit certificate of preference capital portion cash input certificate of rateable value capital profit cash input figure certificate of registration capital project cash limit certificate of satisfaction 6 certificate of transfer Exchange Clearing House of the Hong Kong Association of certificate to bearer Chief Executive's Committee [Hong Kong Banks certification Monetary clearing member certification fee Authority] Clearing Members' Fund certified cheque child allowance clearing participant certified public accountant [CPA] China & South Sea Bank Limited clearing rebate certified statement China Affairs Committee [Hong Kong Futures Clearing Rules [SEHK Options Clearing House cessation of business Exchange Limited] Limited] cession C.F. Finance Company Limited China concept stock Clerk to Finance Committee [Legislative Council] China Construction Bank chance China Development Division [Stock Exchange of Clerk to the Board of Review Chang Hwa Commercial Bank, Ltd. Hong Kong Limited] client change of domicile client agreement change to estimates China Economic News client confidentiality change to the approved estimates of expenditure China Securities Regulatory Commission [CSRC] client money client statement charge China State Bank Limited clients fund charge number Chinatrust Commercial Bank, Limited close charge on assets close a position charge upon general revenue Chinese Association of Deposit-taking Companies close company close higher chargeable Chinese Bankers Club, Hong Kong close lower chargeable agreement for sale close mixed Chinese Banks' Association close of exchange chargeable income Chinese Gold and Silver Exchange Society close of financial year chargeable normal trading receipt close out Chinese New Year bonus close out a long position chargeable profit chit fund close out a short position chargeable to tax Chiyu Banking Corporation Limited close steady charged to... close the gap chargee Chiyu Finance Company Limited closed position charge-holder closed-end investment corporation Charges Section [Companies Registry] Cho Hung Finance Limited choses in action close-out price charging order chronological book closing account chargor's right Chubu Securities Finance Company closing balance charitable donation closing price charitable trust Chung Khiaw Bank Limited closing quotation charity property Chung Nan Finance Company Limited closing rate Charoen Pokphand Finance Company Limited closing transaction Chuo Trust & Banking Co., Ltd. clothing levy charter Chuo Trust Asia Limited club deposit charter of incorporation Citibank, N.A. Code of Aid chartered accountant CITIC Ka Wah Bank Limited Code of Banking Practice Chartered Institute of Bankers [United Kingdom] Code of Best Practice [Stock Exchange of Hong Citicorp Commercial Finance (H.K.) Limited Kong Chartered Institute of Public Finance and Limited] Accountancy [United Kingdom] Citicorp International Limited Code of Conduct [Stock Exchange of Hong Kong charterer civil debt Limited, Hong Kong Futures Exchange Limited] Chase Manhattan Asia Limited Civil Service Pension Reserve Fund Chase Manhattan Bank claim Code of Conduct for Persons Registered with the chattels claim equalization fund Securities and Futures Commission Chau's Brothers Finance Company Limited claim for refund of property tax claim of debt code of practice Che Hsing Finance Company Limited claim on bank Code of Practice for the Administration of claim to dividend Insurance check-and-balance system claimant Agents Chekiang First Bank Limited claims statistics Code on Immigration-linked Investment Schemes cheque class of insurance business Chiao Yue Finance Company Limited class of property Code on Investment-linked Assurance Schemes claw-back Chiba Bank, Ltd. clearance cost Code on Pooled Retirement Funds Chicago Board of Options Exchange clearing clearing account Code on Share Repurchases [Share Repurchase Chicago Board of Trade clearing and settlement system Code] Chicago Mercantile Exchange clearing balance Chief Executive of Hong Kong Monetary clearing bank Code on Takeovers and Mergers [Takeovers Code] Authority clearing cheque Chief Executive of Stock Exchange of Hong Kong clearing house Code on Unit Trusts and Mutual Funds Clearing House Automated Transfer System Chief Executive Officer of Hong Kong Futures [CHATS] co-debtor 7 co-financing scheme Committee on Banking Regulations and cognizance Supervisory Company Formation and Enforcement Division coin Practices [Companies Registry] coin replacement programme Committee on Payment System [Hong Kong coin set Monetary Authority] company in which the public are substantially coinage interested Coinage Security Fund Committee on Unit Trusts [Securities and Futures company limited by guarantee cold call Commission] company limited by shares collapse in prices company register collateral Commodities Dealers' Deposit Fund company registration fee collateral bond company with limited liability collateral loan Commodities Trading Commission collateral security company's memorandum collection commodity company's reserve Collection Enforcement Section [Inland Revenue commodity classification comparative advantage Department] Commodity Clearing Corporation [New York] compensation collection of betting duty Compensation Committee [Stock Exchange of Collection Office [Inland Revenue Department] commodity dealer Hong commodity exchange Kong Limited] collective consumption Commodity Exchange Compensation Fund Collector compensation from insurance Collector of Rates Commodity Exchange, Inc. [New York] compensation fund Collector of Stamp Revenue compensation fund levy Colonial Stock Act [United Kingdom] commodity flow method compensation rate Commodity Future Trading Commission [CFTC] Compensation Review Committee combined surplus [United States] combined visible and invisible trade account commodity futures contract compensation scheme commodity market compensation trade COMEX Clearing Association [New York] commodity tax compensation value commodity trading adviser compensatory payment commemoration coin commodity trading adviser's representative competition and pricing strategy commencement of winding-up competitive edge commerce and industry sub-index commodity trading advisory contract competitive price commercial activity competitive tender commercial bank commodity warrant Compliance Committee [Stock Exchange of Hong Commercial Bank Act of Norway commodity-based investment Kong Limited] Commercial Banks Law common fund component of expenditure commercial borrowing common property Composite Consumer Price Index Commercial Code of Japan common share Commercial Crime Bureau [Hong Kong Police common stock composite index Force] Commonwealth Bank of Australia composite rating commercial invoice Commonwealth Development Corporation composite return form commercial letter of credit Composite Securities and Futures Bill commercial loan Commonwealth Finance Ministers Conference commercial paper composite tax return commercial paper market Commonwealth Fund for Technical Co-operation composition commercial registry [CFTC] composition of earnings commercial return Commonwealth income tax compound increase commercial sale Commonwealth Preference compound interest commercialization communal property compounding or arranging debtor commercially viable communication expenses Commerzbank AG Community Preference comprador note commission commutation of pension comprador order Commission des Operations de Bourse of France commuted gratuity comprehensive income tax commuted pension gratuity comptroller commission house Companies Act [United Kingdom] compulsory liquidation commission payable compulsory winding-up commission rebate Companies Handbook computation Commissioner for Securities and Commodities companies inspector computational procedure Trading Companies Liquidation Account computer audit programme Commissioner of Banking Companies Ordinance: Information to be Included in concentrated position Commissioner of Estate Duty a Rights Issue Prospectus concentration risk Commissioner of Inland Revenue concept stock Commissioner of Insurance Companies Ordinance: Information to be Included concession Commissioner of Rating and Valuation in concession contract Prospectuses Regarding the Valuation of Land concessionary rate commitment and Buildings concordat condition commitment fee Companies Registration Officer conditional endorsement Committee of the Hong Kong Association of Banks Companies Registry conditional offer Companies Registry Trading Fund conditional sale agreement Committee of the Stock Exchange of Hong Kong conditions of tender Companies Section [Financial Services Bureau] Conduct of Business Guidelines (for Licence 8 Holders Consumer Price Index (B) controlling interest under the Leveraged Foreign Exchange Trading Consumer Price Index Classification System controlling officer Ordinance) controlling officer's report Consumer Price Index Report controlling shareholder conduct of business standard Confidentiality Understandings Consumer Price Index series Convention on the Settlement of Investment confirmation letter consumer price inflation Disputes confirmation of mail transfer Consumer Representative Action Fund between States and Nations of Other States Confirmation of Payment confirmed letter of credit consumer sentiment conventional lending confirming bank consumer spending conversion confiscation order consumption expenditure conversion factor connected transaction consumption pattern conversion of stock consensus capitalism consumption product conversion rate conservative investor consumption tax convertibility consideration contango convertibility undertaking consideration issue [listing method] contingencies warrant convertible convertible currency consideration other than cash contingency convertible debenture consignee contingency allowance convertible loan stock consignment contingency sum convertible subordinated unsecured loan stock consignor contingent assets consolidated account contingent debt conveyance consolidated account expenditure contingent interest conveyance of property consolidated balance sheet contingent liabilities conveyance on sale consolidated cash deficit contingent profit conveyancing fee consolidated cash surplus contingent right conveyancing scale charges consolidated enterprises sectorial index continue to hold a deposit cooling-off period Continuing Member [Hong Kong Association of co-owner consolidated net earnings Banks] co-partner continuing rent co-partnership consolidated net profit continuing trustee Copenhagen Stock Exchange consolidated policy continuous licensing system consolidated price Continuous Net Settlement System [CNS System] core capital consolidated profit and loss account Core Operational and Financial Risk Management contra account Controls for Over-the-Counter Derivatives consolidated public sector expenditure contra flow Activities of Registered Persons contra item consolidated revenue account contra transfer consolidated shareholders' fund contract Core Principles for Effective Banking Supervision consolidation of shares contract for difference [Basle Committee] consolidation period contract for service contract for settlement cornering consortium company contract note corporate borrower consortium loan contract of copartnery corporate business constant dollar figure contract of indemnity Corporate Communications Department [Stock constant market price contract of insurance Exchange of Hong Kong Limited] constant price contract of reinsurance constant price series contract price corporate customer constant rate contracting party corporate dealer constituent stock contractual agreement Corporate Finance Division [Securities and constitution contractual commitment Futures construction output contractual joint venture Commission] constructive trust contractual mutual fund consultant accountant contractual right Corporate Finance (D.T.C.) Limited consultant's fee contractual savings fund Consultation Paper on Proposed Regulation on contributed surplus Corporate Finance Fees Rule Share contribution Margin Financing contribution account corporate governance contribution to gross domestic product corporate income tax Consultation Paper on SEHK Procedures for corporate investment adviser Reviewing Directors' Suitability contribution to investment corporate member contribution to pension fund consumer behaviour contributor corporate plan Consumer Council contributory corporate practice consumer credit financing operation contributory scheme corporate profits tax contrived cessation of business corporate savings consumer demand control corporate service tax consumer durables control of a company corporate signature consumer expenditure control of business corporation consumer goods controlled company corporation bond consumer market controller corporation stock consumer price controller of an authorized institution corporation tax Consumer Price Index [CPI] correction phase of stock market Consumer Price Index (A) controlling company Correctional Services Industries Suspense Account 9 credit card scheme currency note corrective affidavit Credit Commercial de France currency option correspondent bank Credit Committee currency swap Cosmos Finance Limited credit control cost credit conversion factor currency warrant cost centre credit easing current account cost competitiveness credit exposure current assets cost control credit facility current domestic value cost convention Credit Guarantee Scheme current liabilities cost effectiveness credit item current market price cost efficiency credit limit current price cost element Credit Lyonnais current price series cost flow Credit Lyonnais Hongkong (Finance) Limited current year rules of assessment cost input cushion cost management information system credit rating cushion of liquid assets credit rating agency cost of an asset Credit Review Committee [Hong Kong Monetary custodian cost of borrowing Authority] custodian trustee cost of capital credit risk custody cost of installation credit sale customer cost of issue credit side customer lending cost of living credit squeeze customer statement cost of transmitting credit to... cut loss cost overrun credit to be given against tax cut margin cost price credit transfer cut-off date cost price structure credit union cut-throat competition cost to the revenue Credit Union League of Hong Kong cycle of activity cyclical fluctuation cost-benefit analysis creditor cyclical inflation cost-benefit study creditor's petition cyclical nature of the economy cost-book company creditworthiness D: cost-effectiveness analysis creeping inflation D.A.H. Private Bank Limited costing costing and pricing policy criminal bankruptcy Dah Sing Bank Limited costing exercise criminal bankruptcy order Dah Sing Finance Limited costing review criminal bankruptcy petition Dai-Ichi Kangyo Bank Limited cost-of-living allowance criterion for credit daily expenditure record book cost-of-living index critical path analysis Daily Quotations for Stock Market cost-plus pricing cost-push inflation cross rate Daily Quotations for Stock Options cost-recovery basis cross-currency settlement risk cost-related charges crossed cheque daily stock price cost-related fee crossed trade daily turnover co-surety Cross-Harbour Tunnel Passage Tax Daishi Bank, Ltd. co-trustee Daiwa Bank, Limited cotton futures cross-holding Daiwa Overseas Finance Limited Council of SEHK cross-margining Council of the Hong Kong Society of Accountants cross-referencing system damages cross-subsidization Danish Krone [DKK] counterclaim Crown Agent Dao Heng Bank Limited counterfoil crude activity rate Dao Heng Finance Limited counter-guarantee crude econometric model date of listing counter-inflationary policy culpable insider dealing date of maturity countersignature cum dividend date of payment country debt provisioning cumulative appreciation date of transfer country of beneficial ownership cumulative deficit date of value coupon cumulative dividend dated securities coupon rate cumulative financial position day end liquidity cover cumulative realized investment day margin cover note currency day order cover short position currency adjustment factor day trade coverage day trade transaction covered call currency board arrangement covered option Currency Board Operations Sub-Committee de facto control covered warrant de minimis exemption crash Currency Committee [Hong Kong Futures deal creation of new heads and subheads Exchange dealer Limited] Dealer's Deposits Fund credit currency crisis dealer's representative credit advice currency denomination dealing credit agency currency futures dealing day Credit Agricole Indosuez currency futures contract dealing director credit arrangement dealing in gold options credit balance currency in circulation dealing in securities credit card currency matching dealing partnership 10 dealing room deferred annuity deposit of securities as security for a loan death duties and costs deferred expenses debenture deferred income deposit protection scheme debenture holder deferred life annuity deposit rate debenture stock deferred pay deposit size threshold debenture trust deed deferred payment deposit taker debit deferred share depositor debit advice deficiency depository debit balance deficiency grant depository company debit item deficiency subvented organization depository receipt debit side depository share debt deficit depository system debt certificate deficit financing Deposit-taking Companies Advisory Committee debt collection agency deficit on capital account debt due deflated by Deposit-taking Companies Association [DTCA] debt financing deflation debt instrument deflationary force deposit-taking company debt market deflator deposit-taking licence debt on a recognizance defraud depreciation debt paper defrauded investor depreciation charge debt payable at a future time defray depreciation of the exchange value of the Hong defunct company Kong debt reorganization del credere agent dollar debt repayment depreciation reserve debt securities delegate deregistration debt securities market delegate trust deregulation debtor delinquency rate derivative debtor firm delinquent account derivative product debtor's interest delisting derivative warrant debtor's share delivered price derivatives market debt-to-equity ratio delivery designated securities delivery failure designated trade deceased debtor delivery month determinable interest deceased partner delivery note Determination of Commissioner of Inland Revenue deceased taxpayer delivery order decelerated growth Delta Asia Credit Limited determination of cost decelerating trend demand deposit determination of net profit declaration demand draft [D/D] Deutsche Bank AG declaration of bankruptcy demand draft rate Deutsche Mark [DEM] declaration of dividend Demand for Provisional Salaries Tax devaluation declaration of inability to pay debts Development Bank of Singapore Ltd. Demand for Rates declaration of insolvency Demand for Tax development control declaration of solvency demand inflation Development Division [Companies Registry] declaration of trust demand loan Declaration on Cooperation and Supervision demand loan secured development fund Covering development intensity International Futures Markets demand loan unsecured Development Loan Fund demand note development package Declarations of Cooperation on Investment dematerialization of share certificate development parameter Management Persons development potential declared return demonetization development statement decline demonetized currency note development value decontrol Den Norske Creditbank deviation deduct denomination devisee deductible departmental capital equipment devolve deduction departmental estimates submission Dharmala International Finance Limited deduction for expenses of self-education departmental expenses Departmental Interpretation and Practice Notes difference deed [Inland Revenue Department]difference account deed of guarantee differential deed of indemnity departmental special expenditure differential pricing system deed of settlement dependant deed of surrender dependent grandparent allowance diminishing assets defalcation diminishing balance method defamation dependent parent allowance diminishing return default dependent sibling allowance diminution default in payment deposit direct business default procedure deposit account direct cost default proceeding deposit at call direct debit authorization default rule deposit back arrangement direct debit daily settlement system defaulter deposit charges defaulting broker deposit in lieu of bond direct insurance defective title direct insurer deferral deposit insurance scheme Direct Investment Division [Hong Kong Monetary 11 Authority] disputed liabilities doubtful loan direct placement disqualification of director Dow Jones Average direct remuneration disqualification order direct tax disregarded income Dow Jones Index direct taxation rate dissolution direct trading dissolution of partnership Dow Jones Industrial Average direct underwriting distinct account director distrain down limit Director of Accounting Services distress down market Director of Audit distress for rent down payment director's fee distress warrant down reversal director's interest distributable income downside risk director's remuneration distributable profit downside trend Disability Allowance Scheme distributed assets downswing disabled dependant allowance distribution downturn Disaster Relief Fund distribution company downward adjustment Disaster Relief Fund Advisory Committee distribution of resources downward movement distribution policy downward trend disbursement distributive channel draconian revenue measure discharge distributive trade draft discharge of a debt distributor draft estimates discharge order diversifying economy draft estimates of expenditure Disciplinary Appeals Committee [Stock Exchange dividend draft estimates of revenue of dividend cover dragon bond Hong Kong Limited]dividend forfeited drawback dividend programme drawdown period Disciplinary Committee [Hong Kong Futures dividend warrant drawee Exchange Limited, Stock Exchange of Hong Kong dividend withholding tax drawee bank Limited] dividend yield drawer divisible revenue drawing account Disciplinary Committee of the Hong Kong Society DKB Asia Limited Dresdner Bank AG of document drop Accountants document against acceptance [D/A] DTB Deutsche Terminborse disclaimed property document against payment [D/P] disclaimer Document Index dual listing disclaimer of lease document of title due date for payment disclaimer of property documentary acceptance bill due day discloseable transaction documentary bill dues disclosure documentary credit dull trading disclosure of interest documentary payment bill dumping disclosure of ownership of shares duplication of supervision dollar area Dutch Guilder [NLG] disclosure package domestic concern dutiable agricultural and industrial products disclosure requirement domestic credit expansion [DCE] discontinuance of business domestic demand dutiable commodities control system discount domestic demand deflator discount accreted dutiable commodities permit discount amount domestic expenses dutiable commodity discount house domestic export dutiable estate discount price domestic lending duty discount rate domestic liabilities duty assessed on a specific basis discount securities domestic money supply duty differential discount window duty free discounted bill domestic property price index duty in arrears discounter domestic rental index duty on alcohol discretionary account domestically generated inflation duty on hydrocarbon oil duty on liquor discretionary grant domicile duty on petrol discretionary interest donation duty on tobacco discretionary subvention donee duty paid discretionary trust donor duty rate disequilibrium door-to-door canvassing for sale duty reduction dishonour a cheque dormant account duty-paid goods dishonoured bill dormant assets E: dishonoured cheque dormant company earmarked fund disintermediation earmarked grant disponer dormant partner earmarked growth disposable income double entry system earned premium double taxation earnings disposal double taxation arrangement earnings per share [EPS] disposal price double taxation relief arrangement earnings tax dispose of ease disposition double-digit growth ease back disposition in favour of relatives double-digit level East Asia and Oceanian Stock Exchanges doubtful debt Federation 12 East Asia Credit Company Limited efficiency bonus equitable interest elasticity factor equitable mortgage East Asia Finance Company, Limited elasticity of price equitable owner elderly residential care expenses deduction equity East Asia Section [Financial Services Bureau] equity earnings Electrical and Mechanical Services Department equity financing East Asian Stock Exchange Conference [EASEC] Suspense Account equity holding Electrical and Mechanical Services Department equity interest econometric model Vehicle Maintenance Services Suspense Account equity investment econometrician equity joint venture econometrics Electrical and Mechanical Services Department equity market economic adjustment Workshop Services Suspense Account equity of redemption economic aggregate equity securities Economic Analysis Division [Financial Services Electrical and Mechanical Services Trading Fund equity share Bureau] equity share capital economic and monetary union [EMU] [European electronic banking equity trading system Union] electronic broker equity warrant Economic and Social Commission for Asia and the electronic clearing system equity-related contract Pacific [ESCAP] [United Nations] Electronic Mail Stock Information Service [EMSIS] escape clause escrow account Economic Commission for Europe [ECE] [United electronic order matching and execution/clearing established fiscal policy Nations] system established securities market economic cost electronic payment system establishment ceiling economic cycle electronic trading system Establishment Subcommittee [Finance Committee economic depression electronic transfer system of Economic Division [Hong Kong Monetary the Legislative Council] Authority] Emergency Relief Fund economic forecast Emergency Relief Fund Committee estate economic framework estate duty economic fundamentals Emerging Asian Bond Market Conference estate duty account economic geography Estate Duty Office [Inland Revenue Department] economic growth emerging market economic implication emolument estimated additional assessable income economic indicator employed capital economic infrastructure employed population estimated additional assessable profit economic life employees' bonus Employees Compensation Assistance Fund estimated annual rental economic model estimated assessment economic outlook employees' compensation insurance estimated assets economic performance employees' share option scheme estimated expenditure economic recession estimated expenditure by service economic recovery employees' share purchase scheme Economic Reporter estimated growth rate economic restructure employees' share scheme estimated income Economic Review Committee Employer's Return of Remuneration and Pensions estimated liabilities economic sanction estimated net profit economic sector employment estimated revenue economic service employment of funds Estimates for the year ending 31 March 19XX Economic Services Bureau [ESB] [Government employment of profit Volume IA--General Revenue Account Secretariat] encumbrance economic slowdown end investor economic stabilization programme endaka [Japanese] Estimates for the year ending 31 March 19XX economic support endorsee Volume IB--General Revenue Account economic system endorsement economic variable endorsement in blank economic viability endorser Estimates for the year ending 31 March 19XX economically active person endowment Volume II--Fund Accounts economically active population end-user Enforcement Division [Securities and Futures estimates of expenditure economically inactive population Commission] Estimates of Gross Domestic Product Economist, The enforcing payment Euro economy enhanced offer Eurobond economy of scale enterprise Euroclear edge down entertainment tax Euroclear Clearance System Co-operative edge up entrepreneur education subvention entrepreneurship Eurocurrency credit market Edward Wong Credit Limited entrustment basis Eurodollar effective exchange rate index [EERI] equal share Eurodollar bond equilibrium Eurodollar deposit rate effective exchange rate index of Hong Kong dollar equilibrium real exchange rate Eurodollar futures Equitable Banking Corporation Eurodollar market effective rate of interest equitable benefit Eurodollar rate effective rate of tax equitable charge Euromoney effectively risk-free investment equitable estate European Bank for Reconstruction and 13 Development [EBRD] exercise period European Commission exchange gain exercise price European Common Market exchange loss existing controller European Community [EC] exchange market existing licence European Council Exchange Member existing loan European Currency Unit [ECU] exchange memo expectancy of value European Development Fund [EDF] exchange position expenditure exchange premium expenditure approach European Economic Community [EEC] exchange quotation expenditure baseline exchange rate expenditure commitment European Futures Clearing Corporation B.V. exchange rate contract expenditure component [Amsterdam] exchange rate fluctuation expenditure for the services of the government exchange rate index European Investment Bank exchange rate mechanism expenditure guideline European Monetary System [EMS] exchange rate movement expenditure on scientific research European Monetary Union exchange risk expenditure on the gross domestic product European Options Clearing Corporation Holding exchange surcharge B.V. exchange transaction expenditure outturn [Amsterdam] exchange value expenditure pattern exchange value of the Hong Kong dollar expenditure range European Options Exchange [Amsterdam] exchange-based short selling activity Expenditure Summaries expenditure survey European Social Fund [ESF] exchange-traded derivative expenditure-based gross domestic product European Union [EU] [developed from the European excise duty expenditure-based gross domestic product estimate Community] excluded property excluded reserve expense Euroyen exclusive of rates expense disbursement Euroyen loan exclusive right expense loss evade payment of tax exclusivity export credit evidence of payment Executive Board of International Monetary Fund export earnings ex all [x.a.] export financing ex coupon [x.c.] Executive Committee [Hong Kong Futures export licence ex dividend [x.d.] Exchange Limited, Stock Exchange of Hong Kong export market development programme ex gratia extinguishment allowance Limited] ex gratia grant export of goods and services ex gratia payment executive director export performance ex rights [x.r.] Executive Director (Banking Policy) of Hong Kong export value ex warrant Monetary Authority exporter of services examination export-led excess Executive Director (Banking Supervision) of Hong export-oriented excess liquidity Kong Monetary Authority exposure excess tax paid expressed in Hong Kong dollar excess value Executive Director (External) of Hong Kong external assets excessive interest rate Monetary Authority external auditor exchange external claim exchange account Executive Director (Monetary Policy and Markets) external commercial relations exchange bank of external competitiveness Exchange Banks' Association, Hong Kong Hong Kong Monetary Authority External Department [Hong Kong Monetary Authority] exchange broker Executive Director of Securities and Futures external equilibrium exchange clearing agreement Commission external fund manager [Exchange Fund] exchange company exchange compensation allowance Executive Director (Reserves Management) of external investor exchange contract Hong external liabilities and claims exchange contract cancellation note Kong Monetary Authority External Managers Division [Hong Kong Monetary exchange control executor Authority] Exchange Fund executor of small estates external price competitiveness Exchange Fund Advisory Committee [Hong Kong exempt dealer Monetary Authority] exempt from tax External Relations Division [Hong Kong Monetary exempt investment adviser Authority] Exchange Fund bill exempt person external sovereign debt Exchange Fund Bills Programme exempt sum external trade exempted institution externally oriented economy Exchange Fund Debt Certificate exempted loan exemption extinguishment allowance Exchange Fund debt instrument exemption certificate extortionate stipulation exemption clause extra allowance Exchange Fund Guarantee Scheme exemption from estate duty extra statutory concession exemption from property tax extraordinary item Exchange Fund Investment Limited [EFIL] exemption from rates extrapolation Exemption From Salaries Tax Order extrinsic value Exchange Fund note F: Exchange Fund Notes Programme exemption from stamp duty face value 14 facility letter final settlement price financial liberalization Fact Book 19XX 19XX final statement financial loss Fact Sheet final tax financial management factor analysis finance financial management and budgeting system factor cost Finance and Management Services Division [Stock factor market Exchange of Hong Kong Limited] financial market factor of production financial model factor price Finance Bureau [FB] [Government Secretariat] Financial Monitoring Unit [FMU] [Economic factor system Services factoring company Finance Committee [Hong Kong Futures Bureau] facultative reinsurance business Exchange financial objective Faculty of Actuaries of Scotland Limited, Stock Exchange of Hong Kong Limited] financial obligation financial performance fair dealing financial planning fair market value Finance Committee agenda item [FCai] financial planning guideline fair return [Legislative financial position fall back Council] financial pressure false accounting Finance Committee of the Legislative Council financial provision false claim of business expenses financial prudence false entry finance company financial requirement false market Finance Department [Stock Exchange of Hong financial resources family income Kong Financial Resources Rules: Notes for the Use of family living expenses Limited] Securities Dealers family-owned company Finance Division [Hong Kong Monetary Authority] Far East Exchange financial return Far Eastern Economic Review finance lease Financial Secretary Far Eastern Relief Fund finance sectorial index Financial Secretary Incorporated [FSI] fast market finance sub-index fast trading Financial Accounting Section [Hong Kong Financial Secretary Incorporated Suspense favourable balance Monetary Account favourable balance of trade Authority] Financial Secretary's Office Federal funds [United States] financial adjustment financial service Federal funds rate financial administration Financial Services Bureau [FSB] [Government Federal National Mortgage Association [United financial adviser Secretariat] States] Financial and Accounting Regulations financial services complex Federal Open Market Committee [FOMC] [United Financial Services Liaison Committee States] Financial and Institutional Coordinating Federal Reserve Board [FRB] [United States] Committee financial services sector [FINSCOM] financial sheet Federal Reserve System [Fed] [United States] financial appraisal financial situation financial arrangement financial statement Federal Reserve Wire Network [Fedwire] [United financial assets financial support agreement States] financial assistance Financial Times Index Federation Internationale des Bourses de Valeurs financial auditing Financial Times, The [FIBV] financial capacity financial transaction Federation of Share Registrars financial centre financial vehicle fee collection procedure Financial Circular financial year fee payable financial commitment financing fees and charges financial community financing cost fees and receipts other than appropriation-in-aid financial conglomerate financing package financial constraint financing study fellow subsidiary financial consultancy service fine Fidelity Fund financial contract fineness fiduciary financial control fine-tuning fiduciary capacity financial derivative fire insurance fiduciary duty financial derivative product fire risk fiduciary issue financial discipline firm fiduciary loan financial disclosure firm market field audit financial disclosure rules firm name Field Audit Group [Inland Revenue Department] financial exposure firm of certified public accountants and public financial futures auditors field audit staff financial guideline firm quotation final account financial implication firm up final and conclusive assessment first and paramount lien financial information system first buy order final assessment financial infrastructure first calculation final consumption expenditure First Commercial Bank final dividend Financial Infrastructure Section [Financial first demand for rates final estimate Services Bureau] First Fund final estimate of gross domestic product financial institution first in, first out method [FIFO method] financial instrument final goods financial integrity first legal mortgage Final Notice for Rates financial intermediary First Metro International Investment Company final salaries tax assessment financial intermediation service Limited final settlement financial journalist first mortgage 15 first mortgage debenture stock flow chart franchise First National Bank of Chicago fluctuating overdraft Frankfurt Stock Exchange fluctuation franking machine First Pacific Bank Limited folio of ledger fraudulent preference foolproof system fraudulent trading first participant forced liquidation free enterprise system First Quarter Economic Report 19XX forecast figure free fiscal reserve forecast period free market economy first sell order forecast return free of particular average [FPA] First Union HKCB Asia Limited forecast submission forecast trend growth rate free of payment settlement fiscal drag forecast year free on board price [f.o.b. price] fiscal policy foreclosure fiscal reason foreclosure order free surplus fiscal requirement foreign bank freehold fiscal reserve foreign bill freely convertible fiscal restraint measure foreign credit freely remittable fiscal system foreign currency freezing order fiscal year foreign currency assets French Banking Commission fisheries loan foreign currency deposit Fit and Proper Criteria, The foreign currency funding centre French Franc [FRF] Five Rams Finance Company Limited foreign currency holding fringe benefit foreign currency reserve fringe market five-year forecast of revenue and expenditure foreign currency sovereign debt frozen provision foreign exchange [forex] frustrating effect five-year forecast return foreign exchange agreement FTSE-100 Index 100 fixed amount of interest foreign exchange allocation fuel duty fixed assets Foreign Exchange and Market Practices Fuji Bank Limited fixed capital formation Committee Fuji International Finance (HK) Limited fixed capital investment foreign exchange bought fixed charge foreign exchange certificate Fukuoka City Bank, Limited fixed concessionary rate foreign exchange contract Fukuoka City Finance Limited fixed cost foreign exchange market fixed cumulative dividend foreign exchange quotation Fukuoka Finance International Limited fixed deposit account foreign exchange reserve fixed exchange rate foreign exchange resources full consideration fixed interest investment foreign exchange risk full contracting party fixed interest loan stock foreign exchange sold full cost price foreign exchange turnover full member fixed interest rate securities foreign investment full open market price foreign note full price fixed interest securities foreign ownership full return of contribution fixed parity foreign partnership full valuable consideration fixed rate bond foreign remittance full year fixed rate certificate of deposit foreign stock exchange full year cost fixed rate liabilities foreign tax fully deductible fixed rate mortgage forex dealer fully paid-up capital fixed term deposit forex futures fully paid-up share fixed value forex option fully secured fixed-price lump-sum contract forfeit functional analysis fixed-price offer forfeiture fund flat market forfeiture of contribution fund accounting basis flat rate forfeiture of sum fund credited flat rate allowance forged signature fund expenditure flat rate charge forgiveness of a debt fund levy flexibility arrangement formal contingent liabilities fund management flexible exchange regime Fortune Magazine fund of funds floatation of shares forward assets purchase fund on account sought floating charge forward contract rate fund revenue floating currency forward exchange rate fund warrant floating loss forward exchange sold fundamental analysis floating profit forward foreign currency assets funded debt floating rate forward foreign exchange contract funding floating rate bond forward forward deposit funding cost floating rate certificate of deposit forward purchase funding mismatch floating rate liabilities forward rate funds employed floating rate note forward trading funeral expenses floating rate regime founding member further sum floor broker Fourth Quarter Economic Report 19XX future dividend Floor Procedures Working Group [Hong Kong future earnings Futures Exchange Limited] fractional share future expenses fragile consumer sentiment futures broker floor ticket Framework Agreement [trading fund] Futures Compensation Fund Committee floor trader [Securities floor trading system franc area and Futures Commission] 16 Gini Coefficient futures contract global allocation gross domestic product at market price futures contract in interbank interest rate global costing go private gross domestic product by industrial sector futures contract value go public futures crossing procedure godown warrant gross domestic product component futures dealer going concern futures exchange company gold gross domestic product deflator futures general clearing dealer gold bullion gold bullion held on an allocated basis gross domestic product estimate futures individual clearing dealer gold bullion market gross domestic product per capita futures introducing broker gold coin futures market gold coin certificate gross expenditure futures non-clearing dealer gold coin coupon gross expenses /grous/ futures trading gold exchange standard gross income futures trading adviser gold futures gross insurance liabilities G: Gold Identity Marks Registry gross liabilities gain gold market gross loss garnishee order gold on paper gross margin GE Capital Finance Ltd. gold, silver and platinum held in physical form gross margining gearing ratio gross national product [GNP] gold standard general acceptance good book debt gross output general account good delivery gross premium general administrator good year gross premium income General Agreement on Tariffs and Trade [GATT] goods and services gross principal value goodwill gross proceeds General Agreement on Trade in Services [GATS] government bond gross proceeds from sales government consumption expenditure gross profit general apportionment gross receipt General Arrangements to Borrow [GAB] government conveyancing gross return Government Economist gross trading income general body of shareholders government expenditure group account general business government lotteries group consolidated balance sheet general capital increase Government Lotteries Management Committee general clearing member group loss relief General Consumer Price Index [GCPI] government mortgage institution Group of Seven [G7] Group of Seven leaders general crossed cheque government property Group of Ten [G10] general crossing government property assets group tax relief general expenses Government Regulations group trading system general fund Government rent grow at a respectable pace General Household Survey government reserve General Insurance Council [Hong Kong government revenue Growth Enterprise Market Department [Stock Federation of government securities consultant Exchange of Hong Kong Limited] Insurers] government trading department general ledger growth momentum general levy government utility growth movement general offer graduated rate growth path general partner grant growth rate of domestic export general partnership grantor general policy gratuitous payment growth with stability general proxy gratuity guarantee general rates gratuity benefit guarantee company general reserve grey market guarantee corporation general revaluation [rates] grey market trading guarantee deposit and margin paid gross amount general revenue gross capital formation guarantee deposit and margin received General Revenue Account [GRA] gross claim gross claim paid guarantee fund General Revenue Account expenditure gross commission payable Guarantee Law gross contract value guarantee of bank loan General Revenue Account revenue gross domestic capital formation guarantee of due payment Guarantee Scheme [Stock Exchange of Hong Kong general revenue balance gross domestic fixed capital formation Limited] general support grant guaranteed benefit general warrant gross domestic price capital formation guaranteed debenture Generale Belgian Bank (also known as Belgian guaranteed line of credit Bank) gross domestic product [GDP] guaranteed note generalized system of preference [GSP] guaranteed surrender value gross domestic product at constant (1980) market guarantor gilt-edged investment price guardian gilt-edged market Guide for Directors of Listed Companies gilt-edged securities gross domestic product at factor cost 17 Guide to Applicants [Hong Kong Monetary heavy trading Hong Kong dollar interest rate futures Authority]hedged position margin hedger Hong Kong dollar loan-to-deposit ratio guideline figure hedging Guideline on Leveraged Foreign Exchange hedging portfolio Hong Kong dollar notes market Trading hedging tool Hong Kong dollar offshore bond Guideline on Minimum Criteria for Authorization hedging transaction Hong Kong dollar private sector debt issues Helsinki Stock Exchange Guideline on Recognition of Interest [Hong Kong Henderson International Finance Limited Hong Kong Economic and Trade Office [HKETO]Monetary Authority] Heritage Foundation [United States] Hong Kong Economic Association guideline ratio Hong Kong Economic Journal Monthly Guidelines for the Exemption of Listed Companies hidden reserve from the Securities (Disclosure of Interests) high base of comparison Hong Kong Economic Research Centre Ordinance "high buy low sell" strategy high income economy Hong Kong Economic Trends Guidelines for the Exemption of Listed Companies high liquidity Hong Kong Export Credit Insurance Corporation from the Share Repurchase Requirements of high value-added [HKECIC] S.49BA highest tender Hong Kong Federation of Insurers of the Companies Ordinance highways vote 49BA hire-purchase agreement Hong Kong Federation of Stock Exchanges guiding exchange rate Gulf Cooperation Council historical cost Hong Kong Financial Executives Institute Gunma Finance (Hong Kong) Limited HKFE Clearing Corporation Limited Hong Kong Foreign Bank Representatives H: hold a position Association H & CB Finance (Hong Kong) Limited hold in trust Hong Kong Foreign Exchange and Deposit hold on the statutory trust Brokers' H share holder Association Hachijuni Asia Limited holder in due course Hong Kong Forex Association Hachijuni Bank, Ltd. holding company Hong Kong Franchise Association half-yearly economic report holding of shares Hang Seng 100 100 holding over of payment Hong Kong Futures Exchange Limited [HKFE] Hang Seng Bank Limited holding over of provisional tax Hang Seng China Enterprises Index [HSCEI] holdover Hong Kong Futures Guarantee Corporation home banking Limited [HKFGC] Hang Seng China Enterprises Index Futures home loan interest deduction Hong Kong General Business Return Hang Seng Commerce and Industry Sub-index Home Ownership Scheme Fund Hong Kong General Chamber of Commerce Futures Hang Seng Consumer Price Index home supervisor Hong Kong Government Account Hong Kong Annual Digest of Statistics Hong Kong Government securities Hang Seng Credit Ltd. Hong Kong in Figures Hang Seng Economic Monthly Hong Kong Association of Accounting Technicians Hong Kong Index [HKI] Hang Seng Finance Limited Hong Kong Institute of Bankers Hang Seng Finance Sub-index Futures Hong Kong Association of Banks [HKAB] Hong Kong Institute of Company Secretaries Hang Seng Index [HSI] Hong Kong Association of Financial Advisors Hong Kong Institute of Investment Analysts Hang Seng Index constituent stock Hong Kong Building and Loan Agency Ltd. Hong Kong Interbank Bid Rate [HIBID] Hang Seng Index Futures Hang Seng Index futures contract Hong Kong Capital Markets Association Hong Kong Interbank Clearing Limited Hang Seng Index Futures market Hong Kong Code of Conduct Hong Kong Interbank Offered Rate [HIBOR] Hong Kong Commodity Exchange Limited [now Hang Seng Index Options renamed Hong Kong Futures Exchange Limited] Hong Kong Interbank Rate Hang Seng London Reference Index Hong Kong International Arbitration Centre Hang Seng Midcap 50 Index 50 Hong Kong Dollar [HKD] Hang Seng Midcap Index Hong Kong dollar balance Hong Kong Investment Funds Association [HKIFA]Hang Seng Midcap Index constituent stock Hong Kong dollar balance feeding back into the financial sector's credit base Hong Kong Lotteries Board Hang Seng Properties Sub-index Futures Hong Kong Management Association Hong Kong dollar bond Hang Seng Sub-index Hong Kong dollar currency investment Hong Kong Monetary Authority [HKMA] Hang Seng Sub-index Futures Hang Seng Utilities Sub-index Futures Hong Kong dollar debt securities Hong Kong Monetary Institutions Association Hong Kong dollar denominated multilateral hard currency agency debt instrument Hong Kong Monthly Digest of Statistics hawking of securities head Hong Kong dollar deposit base Hong Kong Mortgage Corporation Limited head of expenditure Hong Kong dollar exchange transaction [HKMC] health insurance Hong Kong Note Printing Limited healthy financial position Hong Kong dollar financial instrument healthy reserve Hong Kong Securities Clearing Company Limited 18 [HKSCC] import price index futures Hong Kong Securities Institute import surcharge index futures contract Hong Kong Securities Professionals Alumni imported inflation index of average land values Association imposition of tax Index of Company Names Hong Kong Securities Professionals Association imprest account index of industrial production index warrant Hong Kong Securities Training Sponsorship imprest cash indexation Foundation imprest fund index-linked benefit Hong Kong Society of Accountants imprest warrant Indian Overseas Bank improper investment indicator of inflation Hong Kong Special Administrative Region imputed cost indirect controller Government Land Fund [Land Fund] imputed price indirect cost in absolute cash terms indirect duty Hong Kong Stock Exchange in absolute terms indirect tax Hong Kong Stock Exchange All Ordinaries Index in custody of firm individual claim in debt individual clearing member Hong Kong Stockbrokers Association in denomination of... individual concern in money terms individual consumption Hong Kong treasury bill in net terms individual investment adviser Hong Kong Unit Trust Association in nominal terms individual member [Stock Exchange of Hong Kong in real terms Limited] Hong Kong Venture Capital Association Limited in relative terms Indonesian Rupiah [IDR] in terms of value-added Indover Asia Limited Hongkong & Shanghai Banking Corporation Ltd. in the money Industrial and Commercial Bank of China in value terms Hongkong Chinese Bank, Limited inactive warrant Industrial and Commercial International Capital inchoate instrument Limited honorarium Inchroy Credit Corporation Limited Industrial Bank of Japan, Limited hot money industrial building allowance hotel accommodation tax incidence of taxation industrials sectorial index hotels sectorial index incidental expenses inflation hotels sub-index incidental outlay inflation accounting household expenditure income inflation rate Household Expenditure Survey income after deductions inflationary implication income and expenditure account inflationary pressure household income inflationary spiral household wealth income approach Housing Capital Works Fund income band inflation-related adjustment housing loan income chargeable to salaries tax HSBC Investment Bank Asia Ltd. inflator income collected in advance inflow and outflow of balance of payments HSI Services Limited income derived beneficially Hua Chiao Commercial Bank Limited inflow of capital income distribution inflow of fund Hua Nan Commercial Bank, Ltd. information disclosure income from employment Information Services Committee [Stock Exchange Human Resources Department [Stock Exchange of income group of Hong Kong Limited] income level Hong Kong Limited] income limit Hung Kai Finance Company Limited income payment Information Services Department [Stock Exchange income spectrum of hypothecation income statement Hong Kong Limited]hypothecation certificate income tax I income tax authority Information Technology Division [Hong Kong IBA Credit Limited income threshold Monetary Authority]IBU International Finance LimitedIBU incomplete return inconvertible currency Information Technology--Enterprise Systems idle fund incorporated accountant Department [Stock Exchange of Hong Kong illegal consideration incorporated company Limited] illegal loan immediate interest incorporated public officer Information Technology--Market and Operation immediate outlook for the economy incorporation Systems Department [Stock Exchange of Hong immediate parties incorrect return Kong immigration-linked investment scheme Limited] incremental value immovable property incumbrance infrastructural investment demand immunity incumbrancer implicit price deflator indebtedness ING Capital Markets (Hong Kong) Limited implied indemnity indemnify import and export trade indemnity in-house transaction import and export trade statistics indemnity clause initial allocation indent initial allowance import demand indenture initial amount of provision on account import deposit scheme independent audit import duty index bond initial capital 19 initial capital outlay insurance coverage interest rate swap agreement initial cash allocation insurance debt interest rate trend initial charges insurance fund interest received from inter-branches initial forecast insurance industry initial funding insurance intermediary interest spread initial input Insurance Law interest tax initial listing fee Insurance Officer Interest Tax Deduction Certificate [ITDC] initial margin insurance policy insurance transaction interest withholding tax initial payment insurance-backed interest-bearing initial public offering [IPO] insured interest-bearing account initial subscription price insurer interest-bearing balance injection intangible assets interest-bearing debt certificate injunction intangible property interest-bearing instrument in foreign currencies inland bill integrated accounting system inland note intended dividend interest-bearing securities inner reserve intending borrower interest-free Innovation Loan Scheme [Hong Kong Industrial intending purchaser interest-free fund Technology Centre Corporation] Inter-American Development Bank interest-free loan interbank borrowing interest-free loan fund input interbank deposit inter-exchange dealing input cost interbank fund transfer interim adjustment grant input-output analysis interbank liquidity interim allowance inscribed stock interbank market interim certificate insider dealer interim deed insider dealing interbank money market interim dividend Insider Dealing Tribunal interbank offered rate interim receiver insider information interim valuation insider trading interbank payment system Intermarket Clearing Corporation [Chicago]insolvency interbank rate insolvency administration interbank settlement system Intermarket Risk Management Committee Insolvency Estate Funds and Accounting System inter-branch account intercompany balance Intermediaries and Investment Products Division Insolvency Officer interdepartmental account [Securities and Futures Commission] Insolvency Practitioners Committee [Hong Kong interdepartmental charging system Society of Accountants] Intermediaries Supervision Department interest [Securities Insolvency Sub-committee [Law Reform interest accrued and Futures Commission] Commission] interest arbitrage interest charges intermediary insolvent interest collected in advance intermediate consumption interest coupon intermediate goods insolvent company interest expenses intermediate holding company inspector interest in contract intermediate income instalment interest in expectancy intermediate input instalment system interest in immovable property Internal Audit Department [Stock Exchange of instant tender interest in securities Hong Institute of Actuaries of Australia interest in shares Kong Limited] interest income Institute of Actuaries of England interest on capital Internal Audit Division [Hong Kong Monetary Institute of Securities Dealers interest on loan Authority] institutional fund industry interest on unpaid estate duty internal auditor institutional investor internal control institutional lender interest paid in advance internal cost price structure instruction for sale and purchase interest paid to inter-branches internal equilibrium instrument interest payment internal financing instrument of exchange interest payment allowance internal management team [Exchange Fund] instrument of indebtedness Interest Rate Agreement [IRA] instrument of proxy Interest Rate Agreement Working Committee internal models approach instrument of transfer internal rate of return Insurance Advisory Committee interest rate cap internal revenue interest rate ceiling internal risk management system insurance agent interest rate contract Insurance Agents Registration Board interest rate deregulation programme International Accounting Standards [IAS] Insurance Association of Hong Kong interest rate derivative International Accounting Standards Committee interest rate differential [IASC] Insurance Authority interest rate effect International Association of Financial Executives insurance broker interest rate futures Institutes [IAFEI] insurance business interest rate margin International Auditing Practices Committee Insurance Claims Complaints Board interest rate mismatching Interest Rate Rules [IRR] [Hong Kong Association International Bank for Reconstruction and Insurance Claims Complaints Bureau of Development [IBRD] [commonly known as World Banks] Bank] insurance company interest rate swap International Bank of Asia Ltd. 20 International Bank of Taipei issuer investment advisory contract International Commodities Clearing House investment analyst issuing bank [London] investment and safekeeping procedure issuing house International Commodities Clearing House Italian Lira [ITL] Limited investment arrangement Iyo Finance (Hong Kong) Limited [New Zealand, Sydney] investment bank investment basis J: International Conference of Banking Supervisors investment client Japan Securities Clearing Corporation investment climate International Currency Options Symposium investment demand Japanese Association of Securities Dealers investment diversification Automated International Development Association [IDA] investment expenditure Quotations investment holding Japanese Securities Finance Company International Events Fund investment in new capital equipment International Federation of Accountants Japanese Yen [JPY] investment in productive enterprise Jardine Fleming Bank Limited International Federation of Insolvency investment in real estate JCG Finance Company, Limited Practitioners investment in securities International Finance Corporation [IFC]investment income Jian Sing Bank Limited investment intention Job Costing System International Financial Action Task Force Investment Management Regulatory Organisation jobber [United Kingdom] jobber trade international financial centre investment manager jobbing business international financial community investment performance jobbing on client international financial statistics investment plan jobbing system investment portfolio joint account International Fiscal Association Investment Products Department [Securities and joint and several note international foreign exchange market Futures Commission] joint assessment joint contract International Foreign Exchange Master investment promotion joint creditor Agreement Investment Promotion and Protection Agreement joint debt International Institute for Management joint debtor Development investment representative Joint Declaration on Cooperation and Supervision international investor investment return of International Monetary Fund [IMF] investment scheme Cross-Border Investment Management Activities investment vehicle international monetary market Investment-linked Assurance and Pooled joint estate international monetary system Retirement joint estates account International Options Markets Association [IOMA] Funds Committee [Securities and Futures Joint Financial Intelligence Unit [Hong Kong Commission]Monetary Authority]International Organization of Securities Commissions investment-linked assurance scheme Joint Funding Scheme [IOSCO] joint holder investment-linked savings plan joint liability International Standards on Auditing [ISA] joint liquidator investor joint loan International Stock Exchange [formerly known as Investor Compensation Fund joint owner London Stock Exchange] Investor Education and Communications Unit joint ownership [Securities and Futures Commission] joint petition interrelated factor joint property intervention Investor Resources Centre Joint Secretariat of the World Bank intervention currency Investors and the Stock Market Group/International Monetary Fund intervention level interventionism invisible trade joint statement intestate invoice joint stock association in-the-money option inward cash flow Joint Technical Working Group [formed by Hong intra-day low inward documentary bill Kong Monetary Authority, Stock Exchange of intra-day margin call inward investment Hong inward remittance Kong Limited and Securities and Futures intra-day repurchase agreement in-year management Commission] intrinsic value irrecoverable tax introducing agent irregularly endorsed cheque introducing broker irrevocable letter of credit joint tenancy Introduction to the Estimates 1996-97 issue joint tenant issue at a discount joint total income inventory issue by tender joint venture Inventory Control System issue expenses joint venture account inverse floating rate note issue of shares joint venture agreement inverted market issue price joint venture contract Investigation Unit [Inland Revenue Department] issued on a discount basis by tenders joint-stock bank Joint-Stock Companies Act of Norway investment issued share investment adviser issued share capital joint-stock company investment advisers' partnership issued voting share journal entry 21 judgment creditor last recorded price letter of indication judgment debt last trading price letter of intent judgment debtor late adjustment letter of release judicial trustee late stamping letter of renunciation junk bond latent reserve level off Juroku Bank, Ltd. Law Concerning Merger and Conversion of level playing field Juroku International Finance Limited Financial leverage Institutions of Japanleveraged buy-out K: leveraged foreign exchange contract Ka Wah International Merchant Finance Limited law cost law of bankruptcy leveraged foreign exchange trader kabushiki kaisha [Japanese]law of diminishing return leveraged foreign exchange trader's representative Kadoorie Agricultural Aid Loan Fund law of insolvency lay member [Council of SEHK] leveraged foreign exchange trading Kam Ngan Stock Exchange KBC Bank N.V. leading indicator Leveraged Foreign Exchange Trading Ordinance KDB Asia Limited leap-frogging Arbitration Panel [Securities and Futures KEB (Asia) Finance Limited lease Commission] leasehold interest kerb market leasehold property leveraged leasing kerb trading leave pay leveraged market Kexim Asia Limited ledger leviable transaction key money Ledger Accounting and Financial Information levy kickback System liability Kincheng Banking Corporation [LAFIS] liability for payment of rates Kincheng Finance (H.K.) Limited ledger book liable in damages legacy liable to tax Kincheng-Tokyo Finance Company Limited legal charge liberalization legal cost licence kite-flying legal estate licence fee kiting legal fee licensed bank kiting cheque legal interest licensed deposit-taking company KLB Asia Finance Limited Legal, Membership and Secretarial Services known contingency Division licensed intermediary known liabilities [Stock Exchange of Hong Kong Limited] licensed trader known spending commitment licensee Kookmin Finance Asia Limited legal mortgage licensing condition legal personal representative licensing court Korea Commercial Finance Limited legal tender licensing criterion legal tender notes and coins Licensing Department [Securities and Futures Korea Exchange Bank legally binding debt Commission] Korea First Finance Limited legatee Licensing Information Booklet LegCo Ad Hoc Group to Study the Financial lien Korea Stock Exchange Arrangements for the New Airport and Related life and annuity business Korean Won [KRW] Projects life assurance Kowloon Stock Exchange Life Assurance Act [United Kingdom] Krugerrand LegCo Panel on Economic Services Kuala Lumpur Stock Exchange life assurance policy LegCo Panel on Financial Affairs life boat loan Kwangtung Provincial Bank life insurance Kwong On Bank Limited LegCo Subcommittee on the Financing of Airport life insurance corporation Kwong On Finance Limited Core Programme Life Insurance Council of Hong Kong Kyoto International Finance (Hong Kong) Limited Lehman Brothers Finance Limited life insurance fund L: life interest labour and material cost index lend Life Underwriters Association of Hong Kong lender LAF bid and offer rates lender of last resort system life-long product lending light trading laissez-faire policy lending agreement likely outturn land cost element lending margin limit Land Fund [Hong Kong Special Administrative lessee limit down Region Government Land Fund] lessor limit of legal tender letter of administration limit of value land premium letter of allotment limit order Land Registry Trading Fund letter of assurance limit up letter of comfort limitation fund land revenue letter of confirmation limited company quoted on stock exchange land transaction letter of credit [L/C] landed cost letter of guarantee limited company unquoted on stock exchange land-holding company letter of hypothecation Laspeyres index formula limited legal tender currency note last in, first out method [LIFO method] letter of indemnity limited liability 22 limited partner Lloyd's broker M: limited partner loss relief Lloyd's underwriter M1 [money supply] loan M1 limited partnership loan account M1, HK$ M1 limited service bank loan agreement M2 [money supply] line of business loan capital M2 line of credit loan ceiling M2, HK$ M2 linear development loan creditor M3 [money supply] linear programming loan finance facility M3 linked assets loan for financial investment M3, HK$ linked exchange rate system Loan Fund M3 linked long-term business loan interest Maastricht Treaty liquefiable assets loan loss reserve Macao Pataca [MOP] liquid assets loan officer machinery and equipment liquid balance loan outstanding Macro Analysis Section [Financial Services Bureau] liquid capital loan portfolio liquid form of deposit loan repayment macro assessment liquidable assets loan shark macro market trend liquidated amount loan stock macroeconomic adjustment and control measure liquidated damages loan syndicate liquidated demand loan-to-deposit ratio macroeconomic implication liquidated sum loan-to-valuation ratio macroeconomic level liquidation local branch macroeconomic management liquidation of an account local cost liquidation of margin account local inflation macroeconomic policy liquidation of position local inflationary pressure liquidator local production macroeconomic variable liquidator's bond local representative office liquidity local value-added content macroeconomics Liquidity Adjustment Facility [LAF] locality of profit Madrid Stock Exchange locally incorporated bank mail remittance Liquidity Adjustment Window [LAW]locally incorporated deposit-taking company mail transfer [M/T] mail transfer advice liquidity conversion factor Loco-London gold market mail transfer rate liquidity management tool London Commodity Exchange maintenance fee liquidity margin London International Financial Futures Exchange maintenance grant liquidity portfolio maintenance margin liquidity position London Metal Exchange maintenance of adequate capital liquidity ratio London Stock Exchange major client List of Stock Codes long major Hang Seng Index constituent stock listed company long month listed corporation long position major shareholder listed investment long-range planning major trading partner listed securities long-term business major transaction listed share long-term business assets majority shareholder controller listing long-term business fund Makati Stock Exchange listing agreement long-term business liabilities Malayan Banking Berhad Listing Appeals Committee [Stock Exchange of Long-Term Credit Bank of Japan, Limited Management Accounting Section [Hong Kong Hong Monetary Authority]Kong Limited]long-term debt long-term fund management bank listing arrangement long-term policy Management Bank of the Clearing House of Hong Listing Committee [Stock Exchange of Hong Kong long-term rating Kong Association of Banks Limited] long-term receivables Listing Division [Stock Exchange of Hong Kong long-term supplement management buy-out Limited] loss management contract listing fee loss brought forward management fee listing matter loss carried forward management information system Listing Nominating Committee [Stock Exchange of loss portfolio management of public finance Hong Kong Limited] lost instrument management of public utility-type undertakings lot listing price Lotteries Fund management overhead Listing--Accountancy and Prospectus Vetting lottery management reporting system Department [Stock Exchange of Hong Kong low and simple taxation management share Limited] low base of comparison manager of property low value-added managing director Listing--Corporate Finance Department [Stock lower income relief managing partner Exchange of Hong Kong Limited] lowest conforming tender mandatory bid mandatory general offer Liu Chong Hing Bank Limited lowest tender mandatory offer lowest tender to specifications Mandatory Provident Fund Liu Chong Hing Finance Limited Mandatory Provident Fund Authority lump sum payment Lloyd's [United Kingdom] Luxembourg Monetary Institute Mandatory Provident Fund Office Lloyd's agent Luxembourg Stock Exchange 23 Mandatory Provident Fund Scheme market rate of discount market rate of interest memorandum account Manila Stock Exchange market rent Memorandum and Articles of Association [Stock Manual of the Hong Kong Securities Industry market rigging Exchange of Hong Kong Limited] market risk manufacturing and services-based economy market risk regime Memorandum Notes on the Revenue Estimates market sentiment manufacturing sector Market Services Group [Stock Exchange of Hong memorandum of agreement Marche a Terme International de France Kong Limited] memorandum of association Marche a Terme International de France MATIF market share S.A. market statistics Memorandum of Regulatory Co-operation Marche des Options Negociables de la Bourse de market surveillance policy [MORC] Paris Market Systems Division [Hong Kong Monetary memorandum of satisfaction Marche des Options Negociables de Paris Authority] Memorandum of Understanding [MOU] [signed market trend by margin market value Hong Kong Monetary Authority and Securities margin account market value adjustment and margin call marketability Futures Commission] margin client marketable debt securities margin deposit marketable government debt merchant bank margin loan marketable securities merger margin of solvency market-determined price merger agreement margin requirement market-disciplined economy method of apportionment on a pro rata basis margin trading market-disciplined free-enterprise economy Michinoku Finance (Hong Kong) Limited marginal cost marginal effect market-friendly Micro Analysis Section [Financial Services Bureau] marginal relief marketing organization facility marginal tax band market-making system microeconomics marginal tax rate midcap stock marine insurance market-orientation middle interbank rate marine insurance business market-oriented economy middle market cross-rate marine risk market-sensitive information middle market rate marker rate of allowance middle rate market mark-to-market mid-market price market access marriage settlement mid-year review Market and Product Development Division [Stock married person's allowance Milan Stock Exchange Exchange of Hong Kong Limited] Mashreq Asia Limited minimum denomination mass production minimum price movement market anomaly Mass Transit Fund minimum principal value market body Mass Transit Railway Corporation note minimum subscription market breadth minority interest market capitalization massive downward pressure minority shareholder market charge match an order minority shareholder controller market closure matching miscellaneous expenses market collateral matching grant miscellaneous fees market contract matching system miscellaneous income Market Development Division [Hong Kong material risk miscellaneous services Monetary mathematical reserve mismatch Authority] maturity Mitsubishi Trust and Banking Corp. market discipline maturity mismatch profile market disruption maturity mismatching arrangement Mitsubishi Trust Finance (Asia) Limited market economy market efficiency maturity mismatching of assets and liabilities Mitsui Trust and Banking Co., Ltd. market fluctuation Mitsui Trust Finance (Hong Kong) Limited market forces maximum amount market information maximum benefit mixed option market infrastructure maximum rate of interest mixed uptrend market intermediary means test mode of payment market leader measure of risk exposure Model Code for Securities Transactions by market maker median income household Directors market malpractice median return of Listed Companies market manipulation Medium Range Forecast [MRF] market mechanism medium to long-term funds moderate growth market median meeting of creditors moderating trend market member member firm modification market on close [MOC] Members Affairs Committee [Hong Kong Futures Modified Consumer Price Index [MCPI] market order Exchange Limited] market participant modified factor system market practitioner Membership and Rules Committee [Hong Kong monetary aggregate market premium Futures Exchange Limited] monetary and financial system market price monetary arrangement market price development Membership Committee [Stock Exchange of Hong monetary assets market rate Kong Limited]Monetary Authority 24 monetary base Nagoya Stock Exchange monetary discipline Moody's rating naked short selling monetary instrument moral claim Nanyang Commercial Bank Limited Monetary Operations Division [Hong Kong moratorium Monetary more sophisticated economy Nanyang Finance Company Limited Authority] monetary policy Morgan Guaranty Trust Company of New York narrow definition of money Monetary Policy and Markets Department [Hong narrow margin arbitrage Kong Monetary Authority] Morgan Stanley Capital International China Index narrower profit margin [MSCI China Index]narrowing of spread Monetary Policy Division [Hong Kong Monetary national accounting Authority] Morgan Stanley Capital International Hong Kong national accounts monetary regime Index [MSCI Hong Kong Index] national accounts framework monetary sector National Association of Securities Dealers [United monetary situation mortgage States] monetary squeeze mortgage arrangement National Association of Securities Dealers monetary stability mortgage debenture stock Automated monetary unit mortgage deed Quotations [United States] monetary value mortgage default guarantee monetization mortgage facility National Australia Bank, Limited monetized value mortgage finance National Automated Payment System [NAPS] money mortgage interest [China] money at call mortgage interest relief scheme National Bank of Canada money at call and at short notice National Bank of Pakistan mortgage interest subsidy scheme National Commercial Bank Limited money base money broker mortgage loan national income money changer mortgage money national income account money flow mortgage note National Institute of Economic and Social money for order mortgage rate Research money income mortgage securitization national insurance contribution [United Kingdom] money income per capita mortgage security mortgage terms National Market System [United States] money laundering mortgage-backed securities mortgaged property National Measurement Accreditation Service money lender mortgagee [NAMAS] [United Kingdom] money lender's licence mortgagee in possession Money Lenders Registry mortgagor National Westminster Bank plc Money Lenders Section [Companies Registry] mother fund NationsBank, National Association Motor Insurers' Bureau of Hong Kong native bank order money lending advertisement nature of business money lending transaction motor vehicle first registration tax near money money market near monopoly motor vehicle insurance business Nedcor Asia Limited money market instrument motor vehicle tax negative factor movable property negative growth money market operation move within a narrow range negative interest money market rate movement negative interest rate money of the day [MOD] movement of market rent negotiable money of the day equivalent moving average negotiable bill of lading multi-currency trading negotiable certificate of deposit [NCD]money order multilateral agency money out on mortgage multilateral agency debt instrument negotiable debt instrument money owed negotiable instrument money payable on demand multilateral development bank negotiable letter of credit multilateral exchange rate model money stock multilateral financial institution negotiable paper money supply Multilateral Investment Guarantee Agency [MIGA] negotiable securities money wage negotiable security money wage rate multiplier effect negotiating bank Money World Asia Exhibition, Hong Kong multi-purpose stored value card net mutual corporation net additional allowance money's worth mutual credit net admissible assets monitoring procedure mutual dealing net aggregated value of an estate monopoly mutual debt net amount monthly balance mutual fund net assessable income monthly balance sheet mutual fund corporation net assessable profit Monthly Market Statistics net assessable value monthly rated mutual fund prospectus net assets monthly statement mutual fund unit net assets increase Monthly Statistical Bulletin [Hong Kong Monetary mutual insurance corporation net assets value [NAV] Authority] mutual loan syndicate net balance monthly turnover mutual offset net balance of capital movement Montreal Stock Exchange mutual right Moody's Investors Services, Inc.N: net basis 25 net book value new non-recurrent commitment net borrower non-conforming tender net capital new other non-recurrent subhead non-consumption item net cash balance non-cumulative redeemable preference share net chargeable income New Products Committee [Hong Kong Futures net claims paid Exchange Limited] non-dealing partner net clearing balance non-discretionary account net commission payable new recurrent account subhead net cost new recurrent account subventions subhead non-distributable reserve net currency translation difference non-essentials new special expenditure subhead non-executive director net deficit New Taiwan Dollar [TWD] non-interest-bearing certificate of indebtedness net earnings New York Cotton Exchange, Inc. net equity non-interest-bearing debt securities net estate New York Futures Exchange non-interest-bearing note net exchange loss New York Mercantile Exchange [NYMEX]non-interventionism net export of services non-investment-linked life insurance policy net external balance New York Produce Exchange, Inc. net favourable balance non-liquid form of deposit net flow of fund New York Stock Exchange non-listed company net indebtedness New Zealand Dollar [NZD] non-member shareholder net inflow of fund New Zealand Futures and Options Exchange non-monetary gold net insurance liabilities net interest margin New Zealand Stock Exchange non-negotiable bill of lading net interest paid newly authorized fund net liabilities newly authorized trust non-negotiable, non-interest-bearing promissory net open position newly formed trust note net operating profit next day net settlement system non-OECD stock market net outflow of fund Next Step--Hong Kong as a Financial Risk net output Management Centre, The non-payment net payment non-performing assets net position night depository non-performing loan net price Nikkei 225 Index 225 non-profit-distributing body net proceeds Nikkei Index non-profit-making net profit Nikkei Stock Average non-proportional treaty net profit after taxation nil-paid share non-proportional treaty reinsurance net provisional tax Nishi-Nippon Bank, Ltd. net public financial assets Nishi-Nippon Finance (Hong Kong) Limited non-realizable savings non-recourse debt net rate of exchange N.M. Rothschild & Sons (Hong Kong) Limited non-recurrent cost net realizable value non-recurrent expenditure net realization no-loss level non-recurrent grant net receipt nominal account non-recurrent revenue net reinsurance premium nominal amount non-resident corporation net rent nominal and effective exchange rates for the Hong net residue Kong dollar non-resident institution net savings nominal capital non-subsidy principle nominal consideration non-tradables net spot foreign currency position nominal earnings non-unit liabilities net sum non-voting share net supply nominal increase non-works capital expenditure net tangible assets nominal price net total income nominal share capital Nordic Investment Bank net transfer to fund nominal value normal expenditure net underwriting commitment normal fidelity insurance net unfavourable balance Nominating Committee [Hong Kong Futures normal value net value Exchange Limited, Stock Exchange of Hong Kong Norwegian Krone [NOK] net worth Limited] nose dive net/gross ratio not negotiable netting nominee not trading for profit New Airport Division [Economic Services Bureau]nominee account notarial act of honour non-acceptance notary new capital account commitment non-bank investor note non-banking sector note issuance facility new capital account subhead non-bankruptcy certificate note issue new capital account subventions subhead non-business day note issue mechanism non-capitalization weighted index Note Security Fund new commitment note-issuing bank new commodity non-cash acquisition Notes on Computation of Salaries Tax/Personal New Companies Section [Companies Registry]non-cash assets Assessment non-cash-limited subhead new grant Notice for Payment of Provisional Tax new issue account non-certificated share new issue of shares non-clearing member Notice for Recovery of Tax new money non-collateralized derivatives warrant notice of a trust 26 notice of additional assessment one-off subsidy Notice of Adjudication of Proof of Debt off-balance-sheet item onerous tax off-balance-sheet transaction on-floor order notice of assessment on-lending Notice of Assessment and Demand for Additional offer on-site examination Tax offer by tender open a position Notice of Assessment and Demand for Tax offer document open account offer for sale open contract Notice of Assessment for Property Tax offer for subscription open economy offer mechanism open interest Notice of Change of Particulars offer of shares for public subscription open market offer period open market value Notice of Change of Registered Office offer price open offer [listing method] offer rate open order Notice of Correction to the Valuation List offer to buy open outcry offer to lend open position Notice of Deletion offer to sell open price notice of demand offeree open tender notice of deposit offeree company open-end fund notice of dishonour offeree shareholder open-ended investment corporation notice of intended dividend offeror offeror company opening balance Notice of Intended Payment to Creditors and off-floor terminal opening price Intended Application to Recission of Receiving off-floor trading opening quotation Order office of profit opening rate Office of the Commissioner for Securities and operating account Notice of Intention to Amend Valuation List Commodities Trading operating agreement operating cost Notice of Intention to Assess Additional Tax Office of the Commissioner of Banking operating deficit operating expenditure Notice of Interim Valuation Office of the Commissioner of Insurance notice of objection operating expenses Notice of Personal Assessment Office of the Exchange Fund operating income Office of the Telecommunications Authority operating loan Notice of Rateable Value Trading operating profit Notice of Revised Assessment Fund operating revenue Notice of Situation Official Administrator operating services account notice of transfer official emolument operating statement Notice of Valuation official listing operating surplus notifiable interest official rate operation notifiable transaction Official Receiver operational fund noting of bills Official Receiver's Office operative aggregate notional annual mid-point salary [NAMS] official trustee operator off-market dealing opportunity cost notional annual mid-point salary committed offset optimist offsetting position optimum rate of expenditure notional annual mid-point salary spent offshore bank option offshore borrowing option contract notional annual salary cost at mid-point offshore borrowing transaction option money offshore business option on a futures contract notional cost offshore currency deposit market notional mid-point cost option on commodities novation offshore fund option position nugatory expenditure offshore interest option premium number of cash-sweep chances offshore reinsurance income optional stipulation Offshore Supervisors Group Options Clearing Corporation [Chicago] number of cash-sweep tickets sold off-site review off-site scrutiny Options Clearing House Pty Limited [Sydney] numbered ticket Ogaki Kyoritsu Bank, Ltd. O: omission of income Options Clearing Rules obligation omission of profit options market obligation bond on account basis options market maker obligee on-balance-sheet item options pricing model occupational retirement scheme on-cost options trading Occupational Retirement Schemes Division one board lot of securities options trading member [Financial "one building" condition Options Trading Rules Services Bureau] one day rolling currency futures order odd lot order cheque odd lot broker one day rolling currency futures contract order for payment of money OECD country order for purchase one price order for redirection OECD stock market one-line vote order for sale one-off grant order of discharge off-balance-sheet exposure one-off item order of foreclosure absolute off-balance-sheet financing one-off payment order of mail transfer 27 order to pay admitted debt over-commitment packing loan order-based system overdraft paid-in capital ordinary annual contribution overdraft by banks abroad paid-in share ordinary course of business overdraft by banks in foreign countries paid-up capital ordinary creditor paid-up share capital ordinary share overdraft by local banks panic buying ordinary share capital overdraft by outport banks panic selling organization expenses overdraft of an account paper Organization for Economic Co-operation and overdraft on banks paper clearing system Development [OECD] overdraft on banks abroad paper gold overdraft on banks in foreign countries paper profit Organization of Petroleum Exporting Countries par of exchange [OPEC] overdraft on local banks par value Orient First Capital Limited overdraft on outport banks parallel transaction overdraft secured parent company original estimates overdue pari passu original executor overdue loan Paris Bourse original issue price over-employed economy parity of pay original margin overhang parity of subsidy principle original mortgagee overhead original mortgagor overhead cost part owner original receipt overheated economy part ownership original securities overheated market partial bid ORIX Asia Limited overnight Hong Kong interbank offered rate partial endorsement ornament gold partial offer Osaka Securities Exchange overnight liquidity assistance partial return of contribution Oslo Stock Exchange overnight margin partial settlement O.T.B. Card Co. Ltd. overnight money participant ounce troy overnight position participating preference share outflow of capital overnight rate participation outflow of fund overpaid amount participation in profit outflow of money overpayment of contribution partly paid share outgoing partner overrun partly paid share capital outgoings overrun cost partly secured outgoings and expenses Oversea-Chinese Banking Corporation Ltd. partner outlay partnership outlying business district overseas bank partnership account out-of-hours trading overseas banking corporation partnership assets out-of-pocket expenses overseas branch partnership at will out-of-the-money option Overseas Companies Section [Companies Registry]partnership book outport collection partnership business output overseas currency balance partnership debt outside dealing overseas financial institution partnership instrument outstanding overseas interest partnership money outstanding account overseas investment partnership property outstanding allocation overseas market partnership stock outstanding amount overseas representative office passage allowance outstanding balance Overseas Trust Bank Ltd. passbook outstanding bill Overseas Union Bank Ltd. patent outstanding borrowing overselling patent right outstanding claim portfolio oversight of markets patentee outstanding commitment over-spending pawn outstanding derivatives contract overtax pawnbroker over-the-counter derivative pawner outstanding loan over-the-counter market Pay as You Earn Scheme [PAYE Scheme] outstanding negotiable certificate of deposit over-the-counter trading over-the-counter transaction pay band outstanding tax overtrading pay by lump sum outstanding uncapitalized interest owner-occupier allowance pay call ownership pay date outturn ownership in common pay trend survey outward documentary bill P: pay zone outward remittance Pacific Basin Central Bank Conference payable over and above inflation payable at par overall average internal rate of return Pacific Basin Economic Council [PBEC] payable at sight payable by instalments overall Consumer Price Index Pacific Economic Co-operation Council [PECC] payable in advance overall domestic export payable on demand overall growth rate Pacific Economic Outlook payables overall investment Pacific Finance (Hong Kong) Limited payback period overall liquidity ratio payee overall price relative package paying bank overall surplus package concept payment overall tally package development payment and drawback requirement overbuying packing credit 28 Payment by Phone Service [PPS] personal consumption expenditure positive balance payment in due course personal emolument positive cash flow payment in kind personal emoluments subhead positive growth payment in lieu of notice personal estate positive non-interventionism payment of estate duty personal representative positive upward path payment of maintenance personal representative of a debtor possessor payment of money Post Office Trading Fund payment of tax personal spending pattern postal order payment procedure personal taxation post-cessation payment payment receipt personalty post-cessation receipt payment stopped personnel-related expenses post-dated cheque payment system personnel-related expenses subhead posting payment terms post-sterling era payment to redeem pessimist post-tax operating profit payoff period petition potential capital gain payroll petitioner potential loss payroll per capita petitioning creditor potential market maker payroll system petro dollar pecuniary benefit petty cash potential offeror pecuniary consideration phased increase potential taxpayer pecuniary legacy phasing of expenditure Pound Sterling [GBP] pecuniary liability Philadelphia Stock Exchange poundage pecuniary loss Philippine National Bank pegged exchange rate Philippine Peso [PHP] power of administration penal rate [Liquidity Adjustment Facility] physical assets Practice and Guidance Notes on Listing Rule physical commodity Changes penal rent physical delivery of instrument penal sum physical market precedent partner penalty physical price preceding year basis Penalty Demand Note physical settlement penny share pick up preceding year of assessment pension place an order pre-commencement expenditure pension scheme place of business pre-determined price People's Bank Law place of negotiation pre-empt resources People's Bank of China placement pre-emptive right per annum placement of securities preference margin per capita gross domestic product placement of shares preference share placing [listing method] preferential claim per capita gross national product placing prospectus preferential creditor plant and machinery preferential debt per capita income preferential payment per centum plateau preferential right percentage charges platform rates preferential treatment platinum preferred share percentage increase "play the market" pre-incorporation contract percentage inflator pledge preliminary estimate percentage point pledged assets preliminary estimate of gross domestic product performance pledgee performance bond pledgor preliminary expenses period for redemption plough back period of accrual of interest plummet preliminary figure periodic actuarial investigation plunge premium periodic payment Po Fung Finance Company Limited periodic updating of compensation rate premium assessment Po Sang Bank Ltd. premium income periodical payment policy premium offered in tender permanent capital policy holder premium portfolio permanent diminution pooling agreement premium rate permanent health business pooling system premium receivable permanent transfer Port and Maritime Division [Economic Services premium savings bond scheme permanently discontinued business Bureau] premium tax permitted level of return portability prepaid expenses portfolio prepaid tax perquisite portfolio diversification prepayment person carrying on business portfolio management prequalification person having spes successionis portfolio manager prequalified consortium personal allowance portfolio movement prequalified tenderer personal assessment portfolio of commodities prequalified tendering portfolio risk prescribed currency personal assessment allocation portfolio value present value position President of Asian Development Bank Personal Assessment Form position limit personal assessment tax position risk pressure of demand on domestic resources personal chattels position squaring personal consumption position unwind pre-tax operating profit 29 prevailing market price private expenses project estimates prevention of double duty private investment expenditure previous closing price private limited company project financing previous financial year private placement project-by-project approach price category private profit projected income price change private residential mortgage lending projected revenue price cheating projection price competitiveness private sales project-linked borrowing price deflator private sector promise to pay price dissemination private sector equity participation promissory note [P/N] price elasticity private tender prompt collection of money price fluctuation private trustee prompt date price index privatization proof of debt price inelasticity privatization price proof of title price inflation pro rata proper account price information probate proper books of account price list Probate Registry proper disbursement price manipulation proceeds properties sectorial index price mechanism proceeds from borrowings properties sub-index price movement proceeds of bills property price notification proceeds of forfeit property assessable to tax price quotation proceeds of sale property derived from the deceased price range pro-competition price relative pro-competition policy property gains tax price survey procuration fee property investment arrangement price transparency procuration signature property lending price trend producer property liable to estate duty price variation product price index [PPI] price-capping production approach property market price--earnings ratio [P/E ratio]production cost property market rental index production expenses property passing on a death price-sensitive information production-based gross domestic product estimate property portfolio Pricewaterhouse Coopers productive capacity property situated outside Hong Kong productivity pricing district professional accountant property tax pricing model professional charges property tax assessment pricing policy Professional Course for Equity Options Property Tax Demand Note pricing strategy Practitioners property tax return primary capital professional indemnity insurance property taxpayer primary input professional reinsurer property-linked benefit primary lien professional valuation proportional treaty primary listing profit proportional treaty reinsurance primary market profit and loss account proportionate reduction of property tax primary product profit and loss appropriation account primary production profit and loss of previous period Proposal for Alteration of Valuation List prime rate profit and loss of previous year principal profit and loss on exchange proposal form principal activity profit and loss on securities proposed estimates principal beneficiary profit and loss statement proprietary insurance corporation principal income profit arising in or derived from Hong Kong proprietor principal money proprietorship principal of bills profit forecast prospective buyer principal office profit margin prospective liabilities principal place of business profit maximization prospective planholder principal risk profit record prospectus principal shareholder profit sharing Protection of Wages on Insolvency Fund principal value profit taking prior bill of sale profitability Protection of Wages on Insolvency Fund Board prior equitable interest profiteer prior interest profiteering protective trust prior life interest profit--loss sharing ratio protest of bills prior transaction profits tax provable debt prior trustee profits tax assessment provident benefit prioritized approach profits tax return provident fund priority claim profit-sharing bonus provident fund scheme priority debt program trading provision priority rating Programme Management System provision for diminution in value private bank programme of deregulation [interest rate] provision for taxation private banking provision on account private company Programme of Economic Surveys provisional administrator private consumption expenditure provisional agreement for sale and purchase private contract progressive rate private enterprise progressive tax band Provisional Certificate of Receipt of Estate Duty private examination project cost 30 provisional damages rating agency provisional estimate Public Works Tender Board Rating and Valuation Department provisional estimate of gross domestic product published price punitive tax rating assessment provisional letter of allotment purchase and sale statement rating system provisional limit rating valuation list provisional liquidator purchase consideration ratio of advances and loans to deposits provisional profits tax purchase money provisional property tax purchase price reactivation of quoted shell company provisional salaries tax purchase tax provisional tax purchaser readjustment provisional tax instalment system purchasing and inventory control ready market price real account Provisional Urban Council rates purchasing pattern real estate provisionally acceptable levels [PALs] purchasing power real gross domestic product provisionally acceptable levels of expenditure purchasing power parity real growth pure reinsurer real income provisioning policy put option real increase proxy put warrant real property prudential supervision system pyramid selling real value public account Q: real wage public accountant [PA] quarterly average realizable Public Accounts Committee of the Legislative Quarterly Bulletin [Hong Kong Monetary realizable property Council Authority] realizable savings Quarterly Business Survey realizable value public auction Quarterly Estimates of Gross Domestic Product realization public body realization of gains public company quarterly index realization of property public consumption expenditure quasi-government corporation realization statement public corporation quick disbursing programme realized investment public debt quotation realized profit public debt repayment quotation board realized value public deposit quotation spread real-time delivery versus payment public examination quoted company Real-Time Gross Settlement System [RTGS public expenditure quoted share System] public finance quoted subsidiary real-time payment versus payment public float R: public float requirement raider [takeover] realty public fund raising of loans reasonable expenses public interest rally reassessment public investment expenditure ranking liabilities rebate public limited company rapid collapse rebate of interest rat account practice rebound public listed company rat trading rebound in prices public money rate rebound strongly public offer rate of change rebuilding allowance public officer rate of charge receipt public policy rate of contribution receipt for duty and interest public revenue rate of depreciation Receipted Demand Note Public Search Division [Companies Registry] rate of discount rate of estate duty receipts and payments account Public Search Hall [Companies Registry] rate of ex gratia compensation receivables rate of exchange receiver public sector rate of increase receivership public sector entity in Hong Kong rate of interest receiving bank public sector expenditure rate of rediscount receiving order public sector expenditure on buildings and rate of return reciprocal basis constructions rate of tax reciprocal duty public sector expenditure on consolidated account rate per annum reciprocity rate per cent per annum recision of contract public subscription rate per diem recognizance public tender rate per mensem recognized clearing house public trustee rate quotation system recognized dealer of Exchange Fund bills public utility rateable value public utility company rateable value above the cut-off point recognized stock exchange public utility tariff reconciliation public utility-type undertaking rateable value rent reconciliation process Public Works Management System ratepayer reconciliation statement rates reconstruction of a company public works non-recurrent expenditure rates payable reconstruction of capital rates percentage charge reconstruction tax public works recurrent expenditure rates receipt record date rates relief recourse Public Works Subcommittee [PWSC] [Finance Rates Relief Scheme recover Committee of the Legislative Council]Rating Advisor recoverable 31 recoverable advance registered charge re-mortgage recoverable rent registered company remuneration recovery registered contract remunerative rate recovery action registered dealer renewal of a loan recovery of estate duty registered deposit-taking company renewal of contract of insurance recurrent account renewal of registration recurrent cost registered office renewal policy recurrent expenditure registered owner Renminbi Yuan [CNY] recurrent revenue registered person rent recurrent subvention registered securities rent charge recurrent subvention subhead registered stock rent record recursive economic model Registrar of Companies rental income recycling [funds] Registrar of Money Lenders rental index red chip registration rental return redeemable bond Registration Division [Companies Registry] rent-free redeemable charge renunciation redeemable loan capital registration fee reorganization of capital redeemable preference share registration number reorganization of share capital redeemable preferred share registration of contract repaid bill Registry Manager [Companies Registry] repayment redeemable securities repayment capability redeemable share regressive tax repayment of principal redeemable stock regular audit repeated borrower redemption regular premium rephasing of expenditure redemption charges regular premium policy redemption date regularity auditing replacement cost redemption fee regulate replacement reserve redemption fund Regulation Division [Stock Exchange of Hong replenishment of funds redemption money Kong repo security redemption of Tax Reserve Certificate Limited] Report of the Securities Review Committee on the redemption of unit regulation of markets Operation and Regulation of the Hong Kong redemption on maturity regulator Securities Industry redemption price Regulatory Affairs Group [Stock Exchange of rediscounted bill Hong Report on the Financial Market Review redomiciling Kong Limited] redomiciling scheme reporting accountant reduced share regulatory body reporting mechanism reducing balance regulatory committee reporting system reducing value regulatory demand representative capacity reduction regulatory system representative of a commodity dealer reduction of full amount of duty rehabilitation loan redundancy payment Rehabilitation Loan Sinking Fund representative office re-establishment period Republic National Bank of New York re-export reimbursement reference date [rating valuation] reimbursement other than appropriation-in-aid repurchase repurchase agreement [repo] refinancing reinsurance repurchase transaction refinancing package reinsurance business reputed owner reflationary policy reinsurance premium required liquid capital refund reinsurance premium ceded Refund Notice reinsurance premium payable requisite book refund of brokerage requisite voucher refund of rates reinsurance treaty requisition refunding of estate duty reinsurer Requisition for Revenue Stamps Refurbishment Allowance for Hotels reinvestment re-registration rejection of proof reschedule of payment register related corporation rescue fund register of assignment of book debt relative Research and Planning Division [Stock Exchange relative size of register of businesses relative size of the public sector in gross domestic Hong Kong Limited] register of certificates to bearer product resell register of charges relative size of the public sector in total reserve register of corporations expenditure reserve account register of debenture holders relief reserve assets relief from double taxation reserve balance as a percentage of government Register of Disqualification Orders reminder expenditure remission reserve capital register of holders of registered units remission of estate duty reserve for bad debts remittance reserve for contingencies register of interests in shares Remittance Advice reserve for exchange loss register of professional accountants remittance charge memo reserve fund remittance fee paid reserve price register of shareholders remittance fee received reserve ratio requirement registered certificate remittance overseas reserved supplementary grant 32 Reserves Management Department [Hong Kong revenue round lot Monetary Authority]revenue account round off revenue base round to nil resettlement grant revenue collection round turn resident director revenue department round up residential mortgage rounded-up sub-total residual acceptor of foreign exchange revenue estimates round-trip contract revenue from properties and investments Royal Bank of Canada residual deficit Royal Bank of Scotland plc residual method revenue measure royalty residual method of valuation revenue outturn rule of equity residual payment revenue paper Rules and Operation Procedure of Hong Kong residual supplier of foreign exchange revenue policy Securities Clearing Company Limited revenue proposal residual value revenue shortfall Rules Governing the Listing of Securities [Listing residuary estate revenue stamp Rules] [Stock Exchange of Hong Kong Limited] residue revenue-earning department residue of expenditure revenue-generating department resistance line reversionary estate Rules of the Exchange [Stock Exchange of Hong Resource Allocation Exercise [RAE] reversionary interest Kong Review of Companies Ordinance Consultancy Limited] Resource Allocation Exercise for recurrent Report Rules on Interest Rates and Deposit Charges expenditure revised assessment resource bid revised estimates run on a bank resource bureau revised estimates of expenditure runner Resources Management Unit [RMU] [Economic revised estimates of revenue running expenses Services Bureau] revised preliminary estimates of gross domestic running-down of business responsible director product S: restatement of account revive safe custody business restocking revocable letter of credit safe custody fee restricted auction revocation safe deposit box rental received restricted banking licence revocation of licence safeguarding assets restricted licence bank revolving fund safety factor restricted tender revolving letter of credit safety margin of profitability restriction notice revote restrictive endorsement reward Sakura Bank, Limited results announcement right of control salaried employee retail banking right of conversion into stock salaried office retail business right of pre-emption salaries tax retail client right of retainer salaries tax assessment retail dealer right of retention salaries tax borne by the employer retail deposit right to receive income from property retail deposit interest rate salaries tax payable retail interest rate right to rescind salaries tax payer retail investor rights issue salaries tax return retail market salaries tax threshold retail participation rights issue prospectus salary retail price ring salary adjustment retail price index ring out salary earner retained business rising price salary rate index retained earnings risk salary statement retained import risk adjustment sale and purchase agreement retained profit risk assets sale by auction retention risk assets ratio sale by private treaty retention money risk exposure sale by public auction retention ratio risk management sale by tender retirement scheme management category X Risk Management Guidelines for Derivatives sale of assets business sale proceeds Retirement Schemes and Insurance and Bureau risk management system sales account Administration Section [Financial Services Bureau] sales commission risk of breakage sales counter retiring partner risk of non-delivery sales price index retiring trustee risk of rust sales tax retrocession risk of shortage sampling frame retrocession premium risk of sweat damage sampling theory retrocessionaire risk premium samurai bond return risk weight sanction Return of Computerized Payroll Emoluments risk weighted exposure Sanwa Bank, Limited risk-based approach Sanwa International Finance Limited return on assets risk-capping Return on Loans, Advances and Provisions roll forward satisfaction roll over savings revaluation rolling forex savings account revaluation of rateable values rolling plan savings deposit revaluation year rolling settlement savings rate 33 scale of brokerages and Futures Commission] scale of fees sequestration schedule securities dealer serial bond schedule of charges Securities Dealers' Deposit Fund series of transactions schedule of dealing service-led economy schedule of property Securities Exchange of Thailand set-off schedule of proportion securities for money set-off and transfer report Schedule of Rates Securities Foundation set-off of the property tax scheme of arrangement Securities Institute of Australia settled property Scheme of Control settlement Scheme of Control Agreement [SCA]securities introducing broker settlement backlog securities investment adviser settlement bank Schengen Agreement Securities Journal, The settlement cap Schroders Asia Limited Securities Law settlement date scrip securities lending settlement of debts scrip dividend securities market settlement of physical shares scrip dividend scheme Securities Officer settlement period scrip issue securities payable to bearer settlement price scripless dealing of shares settlement risk SEANZA forum of bank supervisors securities register system settlement system Securities Review Committee settlor search fee Securities Review Committee Report seven-year Exchange Fund note seasonal adjustment seasonal deficit Securities Section [Financial Services Bureau] Sewage Services Trading Fund seasonal fluctuation seasoned securities securities underwriter Shacom Finance Limited second and third liner securitization of debt shadow director second board security Shanghai Commercial Bank Ltd. second calculation security account Shanghai Securities Central Clearing and second line stock security by bond Registration Corporation second mortgage security features [bank notes] second participant Shanghai Stock Exchange Second Quarter Economic Report 19XX security for note issue share security instrument share beneficially owned secondary insider security interest share capital secondary listing security to the payment of money share certificate secondary market seed capital share dealing secondary mortgage market segregated account share in issue secondary production segregated trust account share investment Secretary for Economic Services SEHK Options Clearing House Limited [SEOCH] share margin lending Secretary for Financial Services share market Secretary for the Treasury SEHK traded option share of a business sectional group seizure share of mutual fund sector selective allowance share of profit sectorial index selective marketing basis share on local register secular trend selective tender share option secure self-assessment share pending listing secured bond self-clearing member [Stock Exchange of Hong share premium account secured creditor Kong share price secured loan Limited] share registrar securing debenture self-correcting mechanism securities self-financing share repurchase Securities Advisory Council self-liquidating project share rights securities analyst self-regulation share split Securities and Exchange Commission [SEC] sell share transfer [Taiwan, sell off share warrant United States] sell order share warrant to bearer sell short shareholder Securities and Futures Appeals Panel [Securities seller's price shareholders' fund and selling dealer shareholding Futures Commission] selling hedge sharp increase selling pressure shell company Securities and Futures Commission [SFC] selling price shell reactivation senior securities Securities and Investment Board [SIB] [United SEOULBANK Shenzhen Foreign Exchange Trading Centre Kingdom] separate assessment securities borrowing separate client account Shenzhen Securities Registration Company securities business separate debt Limited Securities Commission [presently known as separate estate Shenzhen Stock Exchange Securities separate estates account Shinhan Finance Limited and Futures Commission] separate instrument Shizuoka Bank, Ltd. separate listing short Securities Compensation Fund separate property short call Securities Compensation Fund Committee separate share trading account short covering [Securities separate taxation for married couples short futures contract 34 short notice snake split share short notice and time deposit soaring market split trust Social Security Assistance Index of Prices spoiled stamp short of liquidity spot short position social welfare expenditure spot assets short sell securities Societe de Compensation des Marches spot contract short selling Conditionels spot exchange rate short selling system Societe Generale spot foreign currency assets short-dated securities Societe Generale Asia Limited spot foreign currency liabilities shortfall spot index shortfall in expenditure Society of Actuaries of the United States of spot market short-term deposit America spot month short-term indicator of economic condition Society of Chinese Accountants and Auditors spot month trading spot price short-term interest rate Society of Worldwide Interbank Financial spot rate short-term paper Telecommunication [SWIFT] spot settlement short-term rating spot trading shroff account number socio-economic infrastructure spot transaction Siam Commercial Bank Public Company Limited soft currency spread soft dollar practice spread back significant shareholder soft market spread margin sole executor spread option silent partner sole proprietor spread table sole proprietorship spread trading silver sole trustee spreading silver currency soliciting business square position silver standard solid growth squeeze Simple Guide to Bankruptcy, A solvency stabilization fund Simple Guide to Compulsory Winding-up of Solvency Fund staff on-cost Companies, A source of additional revenue staff-related expenses simple interest source of fund simple portfolio South Sea Bubble stag simultaneous econometric model South-East Asian Central Banks [SEACEN] stakeholder stale cheque simultaneous equation model sovereign risk stamp Sin Hua Bank Limited soyabean futures stamp duty Sin Hua Finance Company Limited SPC Credit Limited stamp duty on contract note special cash bonus stamp duty on conveyance of land Singapore Dollar [SGD] Special Coin Suspense Account Singapore International Monetary Exchange special crossed cheque stamp duty on conveyance of properties special crossing Singapore Stock Exchange special debt securities stamp duty on property transactions Singapore Strait Times Index special drawing right [SDR] special economic zone stamp duty on stock transfers single assessment special endorsement stamp duty rate single entry system special expenditure stamp duty relief single equation model special fund Stamp Office [Inland Revenue Department] single fund special grant single market, the [Europe] special levy standard amount [taxation] single parent allowance Special Levy Fund Standard and Poor's 500 Index 500 single premium special manager single premium policy special payment Standard and Poor's Corporation single tender special proxy Standard and Poor's Rating sinking fund special rates grant Standard Chartered Bank size criterion [banking] special surplus standard conversion rate size of issue Special Suspense Account Standard London (Asia) Limited size of the economy special trust slacken special warrant standard of accounting and auditing practices slow down specific charge slow trading specific deduction standard of disclosure sluggish specific duty standard rate sluggish turnover specific duty rate standard rate zone slump specific relief standard share small and medium enterprise [SME] specific sum standard valuation method Small and Medium Enterprises Committee specified rate rules standby credit specified tax standby facility small bankruptcy speculation Standing Accounting Instructions small business speculative activity Small Claims Tribunal speculative attack Standing Committee on Company Law Reform Small Claims Tribunal Suitors Fund Account speculative position speculative pressure standing offer small depositor spending guideline Standing Order Form for Tax Reserve Certificate small economy spending pattern small estate spending power stand-over order smart card split Star Chamber 35 Star Chamber Action Group stock futures subsidy stock index futures subsidy code Star Chamber review stock index futures market subsistence allowance stock index option start-up cost stock list substandard loan start-up grant stock market substantial appreciation of prices State Administration of Exchange Control [China] stock option stock options market substantial benefit State Bank of India stock portfolio substantial savings statement stock sheet substantial shareholder statement in lieu of prospectus stock split substantial transaction stock unit sub-subsidiary company statement of account stock warrant sub-total statement of adjustment stock watering sub-transferee statement of affairs stockbroker sub-transferor statement of annual account stockbroking business sub-underwrite statement of assets and liabilities stockholder sub-underwriter statement of calculation sub-underwriting commission statement of income and expenditure Stockholm Options Market sub-underwriting contract Stockholm Stock Exchange subvention statement of loss subvention system statement of loss and gain stock-in-trade Subventions and Lotteries Fund Advisory statement of profit and loss stocks and shares Committee statement of receipts and payments by the stop limit order successful tenderer Government stop loss order succession Statement of Standard Accounting Practice [SSAP] stop order successor stop payment sugar futures Statements of Insurance Practice stop-go policy sum assured sum invested state-owned enterprise storage fee sum payable statistical analysis and modelling straddle trading Sumitomo Bank Ltd. straight bond Sumitomo Trust & Banking Co. Ltd. statistical indicator straight letter of credit statistical summary straight-line depreciation method Sumitomo Trust Finance (H.K.) Limited Statistical Yearbook straight-line fixed repayment statute-barred debt street shareholder summary liquidation case Statutes of Distribution Strengthening of Currency Board Arrangements in summary of receipts and payments as trustee statutory business Hong Kong [Hong Kong Monetary Authority] statutory charge sumptuary taxation statutory compensation strike price sundry creditor statutory corporation strong demand sundry debtor statutory debt strong growth superannuation statutory declaration Structural Analysis Section [Financial Services superannuation allowance statutory trust Bureau] Superintendent of Stamp Office stay buoyant structural ratio supernational credit rating steady growth structural transformation of the economy supervening contract steep rise supervision fee sterling area structure of assets and liabilities Supervision of Markets Division [Securities and Sterling Guarantee Agreement struggle between bulls and bears Futures Commission] stock Student Loan Fund stock adjustment sub-agent supervisory authority stock balance summary sub-contract supervisory regime stock book sub-contractor supervisory system stock borrowing and lending agreement sub-fund supplementary appropriation subhead supplementary budget stock broker subhead of expenditure supplementary capital stock certificate sub-index Supplementary Notes to the Fit and Proper Stock Clearing Corporation [Philadelphia] subject to a trust Criteria (for applicants applying for licences under subject to tax the Leveraged Foreign Exchange Trading stock control account subordinated debt Ordinance) stock control report subordinated deposit stock deposit and withdrawal subordinated loan stock exchange subordinated loan stock supplementary provision Stock Exchange Automated Quotation System sub-purchaser supplementary warrant [SEAQ subscriber supplies contract System] [United Kingdom]subscription supply-side economics subscription list stock exchange company subscription price Support Services Division [Hong Kong Monetary Stock Exchange Information Services Limited subscription rate Authority] [SEIS] subsequent allowance suppress inflation Stock Exchange of Hong Kong Limited [SEHK] subsidiary suppression factor [formerly known as the Unified Exchange] subsidiary business surcharge subsidiary company Surcharge Notice Stock Exchange of Singapore subsidiary ledger surety stock fund account Subsidiary Note Security Fund surety bond 36 surge representative tender validity surplus take a position Tax Reserve tenderer surplus and deficit account Certificate term bond surplus assets takeover Tax Reserve Certificate term borrowing surplus funding Scheme term contract surplus income takeover document tax return term contractor surplus on recurrent account takeover offer tax stoodover surrender term debt surrender of benefits Takeovers and Mergers Panel [Securities and term of partnership surveillance programme Futures tax system terminable charge surviving joint owner Commission]territorial source principle [taxation] surviving partner surviving trustee tax threshold tertiary production suspend payment tax undercharged testator suspense account take-up rate tax year Thai Farmers Bank Public Company Limited suspension tangible assets taxable suspension of trading tap issue taxable bracket Thai Military Bank Public Company Limited sustained economic growth tariff control taxable capacity sustained growth tax taxable income Thailand Baht [THB] swap adjustment centre tax agent taxable payroll emolument thin market swap deposit thin trading swap market tax avoidance taxable profit Third Quarter Economic Report 19XX swap transaction tax tax band taxable value base taxation three-tier financial structure Swedish Krona [SEK] tax benefit Taxation Institute of Hong Kong tick rule Taxation Officer ticket Swiss Federal Banking Commission taxation payment tier X capital taxation treatment tight budget tax break tax-loaded tight demand tax burden tax-loaded fee tight policy Swiss Franc [CHF]tax concession taxpayer time apportionment [taxation] technical adjustment Swiss Options and Financial Futures Exchange AG technical approach time apportionment case technical backup service tax credit technical correction time basis [taxation] tax deductible technical rally Swiss Reinsurance Company, Zurich technical reaction time deposit technical rebound time deposit rate tax defaulter technical support time for lodging proof tax discharged telegraphic transfer [T/T] time for stamping switching tax due telegraphic transfer advice time loan Sydney Futures Exchange Ltd. telegraphic transfer duty time loan secured telegraphic transfer rate time loan unsecured tax element temporary assurance title tax evasion temporary certificate title to shares syndic tax exemption temporary credit tobacco duty syndicated loan temporary debit Tokai Bank, Ltd. Tax Exemption Certificate temporary loading of 1/2 percentage point token allowance syndication centre tax haven token figure temporary overdraft facility token money synthetic call option tax heldover temporary preferential rate token provision tenancy in common token remuneration synthetic stock tax holiday tenant Tokyo Grain Exchange synthetics tax in default tender Tokyo International Financial Futures Exchange system of cartelized rates tender board Tax Innovation Committee tender closing date Tokyo Stock Exchange system of financial administration tender deposit Tokyo Sugar Exchange Tax Inspector tender evaluation Tokyo-Mitsubishi International (HK) Limited System of National Accounts [SNA] tender for construction tender for purchase tombstone tax investigation tender for supply tontine tax liability tender form tontine business systematic bias tax loophole tender index top credit rating systematic risk tax net tender label topping up T: tax payable tender negotiation Toronto Futures Exchange T+2 rule tax position tender notice Toronto Stock Exchange T+2 tax tender offer Toronto-Dominion Bank proposal tender price total aircraft income tacking tax refundable tender price index total aircraft profit tender procedure total allowance and deduction Tai Po Industrial Estate Loan tax tender report total assessable income regime tender selection total business turnover Tai Sang Bank Ltd. tax relief tender selection criteria and marking scheme total capital expenditure Tai Yau Bank Ltd. tax tender specifications total commitment value 37 total cost of realization trading at narrow ranges traveller's letter of credit total expenditure trading book travelling allowance total export trading capacity travelling expenses total final demand trading company treasurer total government revenue trading day Treasury total gross expenditure Trading Department [Stock Exchange of Hong Treasury Accountant total gross output Kong Treasury Accounts Branch [Treasury] total income Limited] total indebtedness trading economy treasury bill total lending trading floor treasury bond total liabilities trading fund treasury note total market capitalization trading hall treasury securities trading in shares treasury stock total money trading limit treaty business total net interbank borrowing trading malpractice treaty negotiation U: trading particulars treaty reinsurance business UCO total outstanding loans trading profit Bank total property lending trading receipt trend analysis ultimate controlling total rates charges trading record company total receipt trading report trend growth ultimate controlling total revenue trading rules interest total shipping income trading stock trend growth rate ultimate holding total shipping profit trading system company total tax payable trading terminal trend line umbrella fund tourist price index trading unit trend projection unabsorbed allowance Toyo Trust and Banking Co., Ltd. trading volume Toyo Trust Asia Limited traditional voice broker triennial equalization account track record Trans Canada Options, Inc. unabsorbed loss trade triennial grant unallocable trade aggregate transaction expenditure trade balance transaction and clearing fees trigger point Unallocated Stores Suspense trade bill transaction cost Account trade credit transaction for money consideration trigger ratio trade date trim back unallowed expenditure trade deficit transaction levy trade discount transaction note troy unappropriated profit trade finance transaction number true account unavoidable commitment trade financing loan transaction price trade gap transfer true annual percentage rate trade index transfer agent uncalled capital trade mark transfer book true market value uncalled share capital trade name transfer certificate trade surplus transfer credit voucher true owner uncapitalized interest trade unit value index transfer debit voucher Traded Options Committee [Stock Exchange of transfer deed trust uncashed dividend Hong transfer deed stamp trust account uncertificated system Kong Limited] transfer deed stamp duty trust assets unclaimed deposit Traded Options Division [Stock Exchange of Hong Kong Limited]transfer fee trust capital unclaimed fund transfer income traded options market transfer of assets across jurisdictions trust company uncommitted balance trade-for-trade settlement trader transfer of business trust corporation unconfirmed letter of trade-weighted average transfer of securities as security for a loan credit trade-weighted average value trust deed uncovered deficit trade-weighted effective exchange rate index transfer of stock transfer of title trust estate uncovered option trade-weighted effective exchange rate index of transfer order Hong transfer payment trust for sale uncovered position Kong dollar transfer to... trust fund uncrossed cheque trade-weighted exchange rate Transfer Voucher trade-weighted exchange rate index transferee trust instrument under margin transferee company trade-weighted value transferor trust liabilities under-assessment trading transferor by delivery [taxation] trading account trust money underestimate trading adviser transferor company trust of a public character trading adviser's representative transferred from... under-expenditure trading and profit and loss account transitional adjustment trust period underlying assets transitional grant trust property underlying share Trading and Settlement Committee [Stock translation of foreign currencies Exchange Travel Industry Compensation Fund trust receipt underlying trend of of Hong Kong Limited] inflation traveller's cheque trust securities underspending 38 United Kingdom Royal Mint trust will understatement United Nations Commission on International valid discharge trustee understatement of income Trade valid endorsement Law [UNCITRAL] valuable consideration trustee company understatement of United Nations Development Programme [UNDP] valuation profit valuation balance sheet trustee for sale undertaking United Overseas Bank Ltd. valuation date United States Dollar [USD] valuation effect trustee of residuary estate University Grants Committee [UGC] valuation list undervalued currency valuation of assets trustee's account underwrite unlawful pawning valuation report unlimited company valuation strain trustees trading account unlimited liability investment value underwriter unliquidated damages value at cost trusteeship underwriting agreement unliquidated debt value index unlisted company value index for construction works trustor underwriting commission unlisted securities unnecessary expenses value of cash-sweep chances turnover underwriting unpaid capital commitment unprofitable value of cash-sweep tickets sold turnover tax unprofitable contract underwriting contract unqualified acceptance value of construction works underwriting facilities unquantifiable assets value of distribution underwriting margin unquoted assets value of export underwriting profit unquoted issue value of gross output underwriting result unquoted securities value of import underwriting year basis unquoted share value of property undischarged bankrupt unrealized profit value of re-export undischarged commitment unredeemed goods value of sum assured undistributed money unregistered company value of the consideration undistributed post-acquisition reserve unregistered share value-added product unreimbursed charges value-added tax [VAT] undistributed profit unsatisfied debt value-at-risk model undivided profit unsecured value-for-money undue fluctuation unsecured creditor undue movement in share prices unsecured guaranteed bond value-for-money audit unsecured liabilities undue risk unsecured loan value-for-money criterion unduly burdensome unsecured loan stock value-for-money study unsecured obligation valuer unearned premium unsecured paper assets value-weighted index unearned premium portfolio unsettled contract variable unencumbered unsettled order report variable interest investment unendorsed cheque unsettled position variable interest securities unexpended balance variation unexpired risk unsolicited call variation of contract unfavourable balance unspent balance vendor unfunded liabilities unspent grant venture capital Unified Exchange [presently known as Stock unsystematic risk Venture Capital Fund Exchange of Hong Kong Limited] unusual transaction venture capital market unwanted stamp venture company Unified Exchange Compensation Fund unwritten sale agreement very substantial acquisition up limit vested annuity uniform debenture up reversal vested estate unilateral relief from double taxation uplift vested interest up-market vested liabilities unilateral restraint upset premium vested reversionary bonus unilateral undertaking upset price vesting date unincorporated body upswing vesting order unincorporated business uptrend viability upturn Vienna Stock Exchange Union Bank of Hong Kong Ltd. upward adjustment Vietnam Finance Company Limited usual rate of net profit Union Finance Limited usufruct virement unissued share utilities sectorial index visible trade unit cost basis utilities sub-index visible trade account unit holder utility charges visible trade deficit unit liabilities utility-type undertaking visible trade gap unit trust V: volatility unit trust fund valid and subsisting bill volume index unit trust manager valid bilateral netting arrangement volume of business unit trust scheme volume of trading unit value valid branch registration certificate volume of transaction unit value index voluntarily surrender United Chinese Bank Ltd. valid business registration certificate voluntary agreement 39 voluntary chargeable agreement for sale Wing Hang Finance Company Limited Yien Yieh Commercial Bank Ltd. Yien Yieh Finance Company Ltd. voluntary code Wing Lung Bank Limited voluntary disclosure of tax evasion Wing Lung Finance Limited Yuen Long Industrial Estate Loan Winnipeg Commodities Exchange Z: voluntary disposition zaibatsu [Japanese] voluntary liquidation Winnipeg Commodity Clearing Limited zero coupon bond voluntary settlement zero growth voluntary winding-up with recourse letter of credit zero-based budgeting vote withdrawal of offer zonal charge vote on account withholding tax Zurich Stock Exchange vote on account warrant without-profit business 豆 with-profit business vote on supplementary warrant workforce 丁网（DocIn）是全球优秀的C2 working balance voting of fund working capital C文档销售与分享社区。 voting share Working Group on Corporate Governance [Stock 豆丁允许用户上传包括 .pdf,voucher Exchange of Hong Kong Limited] W: .doc, .ppt, .txt 在内的数十种wage Working Group on Financial Facilities waiver 格式的文档文件，并以Flash Plwaiver of fees Working Group on Hong Kong's Economic waiver of loan Relationship with China ayer的形式在网页中直接展示给warehouse warrant Working Group on New Market Development 读者。简而言之，豆丁就如同文warrant exercisable [Stock 档版的Youtube。现在每天都有数warrant exercised [listing method] Exchange of Hong Kong Limited] 以万计的文档会上传到豆丁，正warrant issue prospectus Working Party on Financial Disclosure warrant stock 基于此，豆丁将致力构建全球最warrant to subscribe Working Party on Payment and Settlement System wash sale 大的中文图书馆。 Wayfoong Credit Limited working population Wayfoong Finance Ltd. Works Account 豆丁努力使世界上任何人都wayward and erratic movement World Bank 能够自由地发挥他们的创造力。 World Bank Group weak World Bank/International Monetary Fund Annual 文档资料只通过少数、单一的出weak consumer spending Meeting wealth effect World Competitiveness Report 19XX [published 版物来传播的时代已经结束。现weight by the International Institute for Management weighted average Development and the World Economic Forum] 在，互联网给文档资料提供了世weighted average of exchange rate 界范围内的传播渠道，豆丁希望weighted market capitalization World Economic Forum 能够给每个独立的文档持有者利 World Gold Council weighted mean salary World Trade Organization [WTO]用这个新机会的方法。现在，我weighting system of the Consumer Price Index worldwide profit 们为原创人群提供安全、自由、well-capitalized wound-up company Wellington Stock Exchange write back 民主、便利的文档发布与营销平West Germany's Commerzbank Index write down write off 台。借助豆丁，你可以为你的文Westdeutsche Landesbank Girozentrale write up written commitment 档定价，并通过豆丁发表到不同Western European economies of greatest reference written-down value 博客、论坛、联盟中，进行广泛to Hong Kong written-down value on disposal Western industrialized economy X : 传播，在分享的同时获得收入回Westpac Banking Corporation Y: whitewashed transaction Yamaguchi Bank, Ltd. 报。 wholesale bank Yankee bond wholesale banking Yasuda Trust & Banking Co. Ltd. 豆丁致力于构建全球领先的wholesale tax Yasuda Trust Asia Pacific Limited wholly-owned subsidiary 文档发布与销售平台，面向世界W.I. Carr Indosuez Capital Asia Limited year of assessment 范围提供便捷、安全、专业、有 year preceding a year of assessment wider margin of variation 效的文档营销服务。包括中国、width of two tax bands yearly rent wilful evasion year-on-year growth rate 日本、韩国、北美、欧洲等在内will year-to-year percentage increase winding-up 的豆丁全球分站，将面向全球各winding-up order yee wui winding-up petition yield 地的文档拥有者和代理商提供服winding-up proceeding yield curve 务，帮助他们把文档发行到世界Windsor Declaration yield of dividend Wing Hang Bank Ltd. yield to maturity 的每一个角落。豆丁正在全球各 40 地建立便捷、安全、高效的支付 与兑换渠道，为每一位用户提供 优质的文档交易和账务服务。 现在，已经有成千上万的用 户在豆丁上传Word、PDF、PPT等各种格式的文档，分享给全世 界，每个月超过4000万的用户， 会来豆丁浏览文档。 豆丁全球Alexa排名已进入1500以内，并稳步攀升。 41