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A. 有關香港投資者識別碼制度在产物範圍的常见问题

問1 :

如定息/债券工具(例如联交所《上市规则》第叁十七章所指的债务证券)乃在联交所上市,但并非在联交所的交易系统上买卖(即纯粹在交易方之间进行场外买卖),而交易所参与者无须依据联交所的规则向其匯报有关买卖,则是否须根据香港投资者识别码制度对这些定息/债券工具的交易附加券商客户编码?

答:

香港投資者識別碼制度乃適用於就在聯交所的交易系統上市或買賣的證券(惟在聯交所的碎股/特別買賣單位市场上買賣的碎股和透過聯交所的交易修改系統匯報的交易除外)發出的自動對盤交易指令,以及須根據聯交所規則向聯交所匯報的非自動對盤交易指令和非自動對盤交易。因此,在場外買賣但無須根據聯交所的規則向其匯報的定息/債券工具,並不受香港投資者識別碼制度的規定所規限。

問2 : 參與交易商(藉來自其客戶的指示)就交易所買賣基金(“ETF”)提交的一級市场設立及贖回指令,是否受香港投資者識別碼制度和場外證券交易匯報制度所規限?

答: 香港投資者識別碼制度在交易層面上適用於香港證券市场。有別於ETF的二級市场交易,ETF的一級市场設立及贖回指令一般涉及設立及贖回流程,但不涉及在聯交所買賣ETF。因此,一般而言,這些指令不屬香港投資者識別碼制度的範圍內。此外,在場外證券交易匯報制度下,為配發或贖回ETF而進行且獲香港税務局寬免印花稅的一籃子證券轉移均無須匯報。詳情請參閱《諮詢總結》第187至190段。

最後更新日期: 2022年1月21日

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