《证券及期货事务监察委员会持牌人或註冊人操守準則》（“《操守準則》”）
證監會可否提供有關《操守準則》第7.2(a) 段所規定，適用於委託帳戶的收益披露方式的一些指引或例子？
該等披露規定旨在讓投資者於揀選委託帳戶經理時，可在掌握更充分資料的情況下作出決定。為協助客戶理解披露資料，中介人應盡力解釋所披露的收益的性質，並確保所作出的披露以清晰简潔的方式呈示，及易於為投資者所閱覽及理解。
下表為一披露范例，藉以说明《操守準则》第7.2(补)&苍产蝉辫;段所载的具体披露规定的适用范围：
| 投資产物種類 （非详尽无遗） |
中介人及／或其有联繫者可取得的金钱收益或可赚取的销售利润 |
|---|---|
|
债券 |
最高為有关交易的投资金额的3% |
|
基金 |
首次佣金回佣［註1］：最高為认购金额的2% |
註1：指中介人因為分銷有關产物而從投資者向产物發行人支付的認購費中收取的回佣。
註2：指产物發行人在投資者仍持有該产物的期間內，向中介人支付的佣金。
当中介人及／或其有联繫者在提供委託帳戶管理服務的過程中，從产物發行人取得金錢或非金錢收益，或者為委託帳戶而向第三方購入或出售产物並從中賺取銷售利潤時，該等披露規定便告適用。在中介人將不會取得收益或賺取利潤的情況下，本會並不強制他們作出任何披露。然而，有关资讯可作為额外的资料提供予投资者。
最後更新日期: 2018年12月27日
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