A:

A share
abatement of tax
ABN AMRO Bank N.V.
above-the-line expenditure
above-the-line receipt
ABSAAsia Limited
absolute change
absolute expenditure
absolute guideline figure
absolute interest
absolute order of discharge
absolute profit margin
absolute value
absolutely vested interest
absorbed cost
absorption
absorption rate
ACB Finance Limited
acceptable form of reciprocity
acceptable rate
acceptance agreement
acceptance for honour
acceptor
acceptor for honour
accident insurance
Accident Insurance Association of Hong Kong
accident insurance scheme
accident year basis
accommodation
accommodation bill
accommodation party
account balance
account book
account collected in advance
account current book
account of after-acquired property
account of defaulter
account payable
account payee only [A/C payee only]
account receivable
account receivable report
account statement
account title
accountant's report
Accountant's Report Rules
accounting and auditing procedure
Accounting Arrangements
accounting basis
accounting by Official Receiver
Accounting Circular
accounting class
accounting date
accounting for money
Accounting Officer
accounting period
accounting policy
accounting practice
accounting principle
accounting record
accounting report
Accounting Services Branch [Treasury]
Accounting Society of China
accounting statement
accounting system
accounting transaction
accounting treatment
accounting year
accretion
accrual
accrual basis
accrual basis accounting
accrue
accrued benefit
accrued charges
accrued cumulative preference share dividend
accrued expenses
accrued interest payable
accrued interest receivable
accrued right
accruing profit
accumulated fiscal reserve
accumulated profit
accumulated reserve
accumulation of surplus income
acquired assets
acquisition
acquisition cost
acquisition expenses
acquisition of 100% interest
acquisition of control
acquisition of fixed assets
acquisition of shell
acquisition price
act of God
acting partner
active market
active partner
active trading
actual circulation
actual cost
actual expenditure
actual income
actual market
actual price
actual profit
actual quotation
actual year basis
actuals
actuarial investigation
actuarial principle
actuarial report
Actuarial Society of Hong Kong
actuarial valuation
actuary
ad referendum agreement
ad valorem duty
ad valorem duty system
ad valorem fee
ad valorem tariff
additional allowance
additional amount for unexpired risk
additional assessable profit
additional assessment
additional commitment
additional commitment vote
additional dependent grandparent allowance
additional dependent parent allowance
additional provision
additional stamp duty
additional tax
Additional Tax Demand Note
adjudged bankrupt
adjudicated bankrupt
adjudication fee
adjudication of bankruptcy
adjudication of insolvency
adjusted actual
adjusted current assets
adjusted figure
adjusted liabilities
adjusted loss
adjusted net admissible assets
adjusted profit
adjusted surplus
adjusted value
adjustment
adjustment centre
adjustment lag
adjustment mechanism
adjustment of loss
adjustment process
adjustment range
administered exchange rate
Administration Division [Hong Kong Monetary Authority]
administration expenses
administration fee
administration in bankruptcy
administration order
administrator
administrator of the estate
admission of debt
admission of proof
advance
advance account CFAerID
CFA-CHN CFA
advance compensation

advance from shareholder CFA
advance pending reimbursement +++
advanced economy ++

advancement

advances warrant QQ
advancing (282218424)
adverse balance
adverse exchange
advertisement addressed to shareholders
advice for collection
advice of drawing
advice of payment
Advisory Committee [Securities and Futures Commission]
Advisory Committee on Diversification
affidavit
affidavit of no receipt
affiliate
affiliated company
affirmation [estate duty]
affordability
African Development Bank [AfDB]
after-acquired property
after-hours dealing
after-tax profit
agency agreement
agency expenses
agency fee
Agency Law
agent
agent of company
agent's fee
aggregate
aggregate amount
aggregate assets and liabilities
aggregate at constant price
aggregate demand
aggregate gross position
aggregate limit
aggregate of salaries tax
aggregate performance
aggregate supply
aggregate surplus
aggregate total
aggregate value
aggregated basis
aggregated net chargeable income
aggregation
aggregation of incomes of husband and wife
aggregation of property
agio
Agreement between the Government of Hong Kong
and the Government of Japan for the Promotion and Protection of Investment

Agreement between the Government of Hong Kong

and the Government of the Republic of Austria for the
Promotion and Protection of Investment
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion
and Protection of Investment
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion
and Protection of Investment
agreement for a settlement
agreement for assignment
agreement for sale
agreement for sale and purchase
agreement for the payment of interest
agreement for the repayment of money
agreement of reinsurance
Agricultural Bank of China
air passenger departure tax
Air Services Negotiations Unit [Economic Services Bureau]
airport tax
alcohol duty
alienation
alimony
All Ordinaries Index [AOI]
all risks
All Sales Record for Stock Market
Allied Capital Resources Limited
all-items index [Consumer Price Index]
allocation letter
allocation of fund
allocation of profit
allocation warrant
allotment
allotment notice
allotment of shares
allowable
allowable business loss
allowable expenses
allowance
allowance for debts
allowance for depreciation by wear and tear
allowance for funeral expenses
allowance for inflation
allowance for repairs and outgoings
allowance to debtor
alteration of capital
alternate trustee
amalgamation
ambit [head or subhead of expenditure]
ambit of charges
amended valuation
American Commodities Exchange
American Express Bank Limited
American Stock Exchange
amortization
amount due from banks
amount due from banks abroad
amount due from holding companies
amount due from local banks
amount due to banks
amount due to banks abroad
amount due to holding companies
amount due to local banks
amount due to outport banks
amount for note issue
amount of bond
amount of consideration
amount of contribution
amount of indebtedness
amount of principal of the loan
amount of rates chargeable
amount of share capital
amount of sums assured
amount of variation
amount of vote
amount payable
amount receivable
Amsterdam Stock Exchange
analysis
ancillary risk
annual account
annual accounting date
annual allowance
annual balance
annual disposable income
annual estimates
annual fee
annual general meeting
annual growth rate
annual long-term supplement
annual pensionable emolument
annual report
Annual Report on the Consumer Price Index
annual return
Annual Return Rules
annual review of consumer prices
annual roll-forward basis
annual salary
annual statement
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks

annuitant
annuity
annuity contract
annuity on human life
antecedent debt
ante-dated cheque
anticipated expenditure
anticipated net profit
anticipated revenue
anti-inflation measure
anti-inflationary stance
apparent deficit
apparent financial solvency
apparent partner
application for personal assessment
application of fund
application to release as liquidator and to destruct the
books of accounts and documents
appointed actuary
appointed auditor
appointed trustee
appointer
apportioned pro rata
apportionment
Apportionment Act [United Kingdom]
apportionment formula
apportionment of estate duty
appraisal
appreciable growth
appreciable impact
appreciable increase
appreciation
appreciation against other currencies
appreciation of the exchange value of Hong Kong dollar
appreciation tax
appropriation
appropriation account
Appropriation Bill
appropriation-in-aid system
approved assets
approved basket stock
approved budget
approved charitable donation
approved charitable institution
approved currency
approved estimates
approved estimates of expenditure
approved overseas insurer
approved overseas trust company
approved pooled investment fund
approved provident fund scheme
approved provision
approved redeemable share
approved regional stock
approved retirement scheme
approved subordinated loan
arbitrage
arbitrageur
arbitrary amount
arrangement
arrears
arrears of pay
arrears of revenue
articles of association
Asahi Finance (Hong Kong) Limited
ascertainment of profit
"Asia Clear"
Asia Commercial Bank Ltd.
Asian Development Bank [ADB]
Asian Development Fund [ADF]
Asian dollar bond
Asian dollar market
Asian dollar rate
Asian Securities Analysts Council [ASAC]
Asia-Pacific Economic Co-operation [APEC]
asked price
assessable income
assessable loss
assessable profit
assessable value
assessed profit
assessed value
assessment
assessment number
assessment of additional tax
assessment of performance
Assessor
asset price bubbles
asset-backed securities
assets accretion
assets and liabilities
assets betterment statement
assets lending
assets of the company passing on the death
assets pledged as security for liabilities
assets portfolio
assets price
assets quality
assets realization
assets refinancing arrangement
assets securitization
assets situated outside Hong Kong
assets stripping
assets value
assignee
assignment
assignment of interest
assignment of letters patent and trade mark
assignment of property
assignment right
assignor
associate
Associate Clearing Housing Amsterdam B.V.
associate member
associated body corporate
associated company
associated corporation
Association of Chartered Certified Accountants
[ACCA] [United Kingdom]
Association of Futures Exchange Brokers
Association of South-East Asian Nations [ASEAN]
association of underwriters
assumption of control
assurance
assurance of interest
at 19XX price
at a discount
at a premium
at call
at constant market price
at constant price
at cost
at current market price
at current price
at factor cost
at money-of-the-day price
at or better
at par
at sight
at the close
at the opening
attestation
at-the-money option
attorney
attornment
attributable profit
attributable share value
Auckland Stock Exchange
auction
auctioneer
audit
Audit Commission
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]

audit review
Audit Sub-committee [Exchange Fund Advisory
Committee]
audited account
audited annual account
audited balance sheet
auditor
auditor's certificate
auditor's report
Aussie bond
austerity budget
Australia & New Zealand Banking Group Limited
Australia All Ordinaries Index
Australian Dollar [AUD]
Australian Options Market
Australian Securities Commission
Australian Society of Certified Practising Accountants
Australian Stock Exchange
Austrian Schilling [ATS]
authentication
authority to purchase
authorization
authorization by direction
authorization by instruction
authorization by warrant
authorization of unit trust
authorized agent
authorized capital
authorized clerk
authorized dealer
authorized financial institution
authorized fund
authorized fund house
authorized institution
authorized institution incorporated in Hong Kong
authorized institution incorporated outside Hong Kong
authorized insurer
authorized investment
authorized person
authorized representative
authorized share capital
automated quotation system
Automated Trading System [ATS] [Hong Kong
Futures Exchange Limited]
automatic adjustment mechanism
automatic adjustment system
Automatic Clearing House
automatic exchange rates accumulation system
Automatic Order Matching and Execution System
[AMS]
automatic teller machine [ATM]
autopay
available assets
available fiscal reserve
available profit
Avco Financial Services (Asia) Limited
average
average basic salary
average consumer expenditure
average cost
average cost of land production
average daily turnover
average daily wage rate
average expenditure pattern
average growth rate
average net fixed assets
average of relatives
average price
average propensity to consume
average propensity to save
average rate
average revenue
average stock
average yearly rent
avoidance of double taxation
avoidance of tax

B:
B share
BAAsia Limited
BA Finance (Hong Kong) Limited
back duty
back tax
backdoor listing
back-to-back credit
back-to-back loan
backwardation
bad debt
bad debt provision
bad year
bailee
Bailiff
Bailiff Office
bailment
balance
balance brought down
balance brought forward
balance carried down
balance carried forward
balance of international indebtedness
balance of international payments
balance of payments
Balance of Payments Manual [International Monetary Fund]
balance of proceeds
balance of trade
balance sheet
balance sheet date
balance with other banks
balanced budget
balancing allowance
balancing charge
Bali International Finance Limited
Banca Commerciale Italiana S.p.A.
Banca Nazionale del Lavoro S.p.A. S.p.A.
Banco di Napoli S.p.A. S.p.A.
Bangkok Bank Public Company Limited
bank acceptance
bank account
bank account holder
bank balance
bank book
bank cashier order
bank code
bank draft
Bank Examiner
Bank for International Settlements
bank guarantee
bank lending
bank liquidity
bank loan
Bank Melli Iran
bank note
bank note handling fee
bank note lawfully issued
bank note payable to bearer on demand
bank note transaction
bank notes rate
Bank of America (Asia) Limited
Bank of America NT & SA
Bank of Ayudhya Public Company Limited
Bank of China
Bank of China Group
Bank of Communications
Bank of East Asia, Limited
Bank of England
Bank of Fukuoka Ltd.
Bank of India
Bank of Montreal
Bank of Nova Scotia
Bank of Scotland
Bank of Taiwan
Bank of Tokyo-Mitsubishi, Ltd.
bank rate
bank service charges
bank statement
Bank, The [magazine]
bank trading day
banker
banker's acceptance
banker's authority
banker's book
bankers' clearing house
banker's draft
banker's order
banker's record
Bankers Trust Company
banker's undertaking
Banking Advisory Committee
Banking and Monetary Section [Financial Services
Bureau]
banking business
Banking (Code of Conduct) Guidelines 1986, The
Banking Development Division [Hong Kong Monetary Authority]
banking facility
banking licence
Banking Policy Department [Hong Kong Monetary Authority]
Banking Policy Division [Hong Kong Monetary Authority]
Banking Supervision Department [Hong Kong
Monetary Authority]
Banking Supervision Division [Hong Kong Monetary Authority]
Banking Supervision Review Committee
banking supervisory authority
banking system
bank-related broker
bankrupt
bankruptcy court
Bankruptcy Estates Account
bankruptcy notice
bankruptcy order
bankruptcy petition
bankruptcy proceeding
bank's buying rate
bank's selling rate
Banque Nationale de Paris
Banque Worms
Barclays Bank plc
bargain hunting
Barings crisis
base
base cost
base date
base index
base of valuation
base period
base rate
base year
baseline
baseline expenditure
baseline-plus forecast
base-weighted Laspeyres index
base-year average price
basic allowance
basic personal allowance
basic salary
basic value
basic wage
basis
basis of assessment
basis of consolidation
basis of valuation of property
Basle Agreement
Basle Capital Accord
Basle capital adequacy requirement
Basle Committee
Basle Committee on Banking Supervision
Basle Committee's 3-times multiplier model
Basle Concordat
Basle Payments Committee
Basle standardized approach
Bauhinia design coin
Bayerische Landesbank Girozentrale
BCA Finance Limited
BCOM Finance (Hong Kong) Limited
BDNI Finance Limited
bear
bear bond
bear market
bear position
bearer
bearer bill
bearer bond
bearer certificate
bearer cheque
bearer instrument
bearer securities
behaviour
Belgian Franc [BEF]
below-the-line account
benchmark
benchmark database
benchmark entry point
benchmark estimate
benchmark revision
benchmark survey
benchmark yield curve
beneficial holding
beneficial interest
beneficial interest in property
beneficial interest in shareholding
beneficial owner
beneficial ownership
beneficial shareholding
beneficially interested
beneficially owned
beneficially owned share
beneficiary
beneficiary under a trust
benefit
benefit of contract
Bergen Bank
best lending rate
Best Practice Guide
Best Practice Guide on Financial Disclosure by Authorized Institutions

bet
beta coefficient
bets and sweeps tax
betterment
betterment income
betterment profit
betting duty
bid
bid price
bid rate
bidder
BII Finance Company Limited
bilateral agreement
bilateral meeting
bilateral netting agreement
bilateral repurchase agreement
bill
bill acceptance
bill broker
bill discounting company
bill for clearing
bill in a set
bill of exchange
bill of lading [B/L]
bill of sale [B/S]
bill payable after sight
bill payable on demand
bill purchased
bill receivable
Bills of Exchange Law
blank endorsement
blanket insurance
blanket policy
block
block allocation
block capital grant
block discount policy
block grant
block grant system
block offer [securities]
block vote
blue chip
board lot
Board of Governors of the International Monetary Fund
Board of Governors of the World Bank
Board of Hong Kong Futures Exchange Limited
Board of Inland Revenue
Board of Review [inland revenue]
Board of Trade Clearing Corporation [Chicago]
Board of Treasury
board trading
BOCI Capital Limited
body corporate
Bogor Declaration
bogus transaction
bona fide mortgage
bona fide transaction
bona vacantia
bond
bond denominated in Hong Kong dollars
bond fund
bond rating
bonded warehouse
bonus
bonus issue
bonus share
book
book and paper
book close date
book debt
book entry
book loss
book of account
book profit
book reserve
book value
book-keeping transaction
boom year
booming market
boost
borrow
borrowed fund
borrowed stock
borrower
borrowing
borrowing and lending of stocks
borrowing power
borrowing upon stock
bottom out
bottom price
bought and sold note
bought note
braking effect
branch
branch registration certificate
branch registration fee
breach of trust
break clause
breakdown
break-even
break-even point
Bretton Woods Agreement
Bretton Woods System
brief fee
broad definition of money supply
broker
brokerage
brokerage charges
brokerage house
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited]

Brokers' Fidelity Insurance Scheme [BFI Scheme]

broker's firm
broker's representative
brought to credit
Brussels Stock Exchange
Brussels Tariff Nomenclature [BTN]
bucketing
bucketing offence
budget
budget booklet
Budget Committee [Securities and Futures Commission]
Budget Concluding Speech
budget cycle
Budget Day
budget debate
budget deficit
budget exercise
budget guideline
budget guideline ratio
budget proposal
budget revenue
budget revenue measure
Budget Speech
budget strategy
budget surplus
budgetary and cost control
budgetary criterion
budgetary deficit
budgetary guideline
budgetary implication
budgetary innovation
budgetary management
budgetary policy
budgetary position
budgetary strategy
budgetary system
budgeted cost
budgeted for surplus
building cost index
built-in control of the money supply
built-in stabilizer
bulk buying
bulk transfer
bull
bull bond
bull market
bull position
bullion broker
bullion market
Bundesaufsichtsamt fur den Wertpapierhandel
buoy up
buoyant
buoyant market
bursary
business
business address
business association
business bank account
business concession
business cycle
business day
business expenses
business for profit
business hour
business income
Business Manager [Companies Registry]
business of exchange currencies
business of taking deposits
business plan
business record
business recovery
business registration application form
business registration certificate
business registration fee
business registration inspector
business registration number
Business Registration Office [Inland Revenue Department]
Business Registration Officer
business sector
business sentiment
business taxation
business turnover
business undertaking
business-friendly
buy
buy low and sell high
buy order
buyer's market
buyer's price
buy-in
buying rate

C:
calendar year figure
call
call deposit
call loan
call margin
call market
call money
call option
call price
call warrant
callable share
called up share capital
Canadian Dollar [CAD]
Canadian Eastern Finance Limited
Canadian Imperial Bank of Commerce
cancellation price
cap
capital
Capital Accord
capital account
capital account commitment balance
Capital Adequacy Directive [CAD]
capital adequacy ratio [CAR]
capital allowance
capital alteration
capital and liabilities ratio
capital and liquidity requirement
capital appreciation
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System]
CAMEL
capital assets
capital at risk
capital base
capital charges
capital commitment
capital contribution certificate
capital convergence
capital cost
capital cover
capital deficit
capital divided into shares
capital element
capital equipment
capital expenditure
capital expenses
capital financing
capital flow
capital formation
capital formation figure
capital fund
capital gain
capital gains tax
capital goods
capital grant
capital grant cycle
capital injection
capital input
capital intensity
capital intensive
capital investment
Capital Investment Fund
capital loss
capital maintenance
capital market
capital market instrument
capital money
capital money subject to a trust
capital movement
capital nature
capital outlay
capital portion
capital profit
capital project
capital receipt
capital redemption
capital redemption business
capital redemption contract
capital redemption reserve
capital reduction
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited]

capital repayment
capital reserve
capital revenue
capital spending
capital stock
capital stock subscription
capital subsidy
capital subvention
capital sum
capital tax
capital transfer tax
capital turnover
capital value
capital works project
Capital Works Reserve Fund
Capital Works Resource Allocation Exercise
capitalization
capitalization of interest
capitalized interest
capitalized loan
capitalized value
capitation grant
captive insurance business
car insurance
Caribbean Development Bank
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]

cartel
cartelized rates system
cash
cash accounting system
cash acquisition
cash allowance
cash assets
cash at bank
cash balance
cash basis
cash basis accounting
cash bonus
cash book
cash client
cash commission rebate
cash compensation
cash contribution
cash cost
cash coupon
cash credit
cash deficit
cash deposit and withdrawal
cash disbursement journal
cash disbursement slip
cash flow
cash flow lending
cash flow statement
cash flow surplus
cash in hand
cash in till
cash in transit
cash input
cash input figure
cash limit
cash margin
cash market
cash offer
cash payment
cash position
cash price
cash receipts journal
cash receiving slip
cash settlement
cash surplus
cash with order
cashier's order
cashier's order outstanding
cash-limited subhead
cash-sweep
casual client
CCASS Depository
CCIC Finance Limited
cedant
ceding company
ceding insurer
ceiling
ceiling price
central bank
Central Bank Bilateral Repurchase Agreement
central banking
central banking function
Central Clearing and Custodian System
Central Clearing and Depository System
Central Clearing and Settlement System [CCASS]
central clearing house
central clearing system
central custody system
central depository
central depository system
Central Moneymarkets Unit [CMU]
central rate
Central Registration Hong Kong Limited
Central Tender Board
Centrale de Livraison de Valeurs Mobilieres [CEDEL]
centralized budgetary and payments system
centred 12-month moving average
certificate of approval
certificate of beneficial entitlement to property
certificate of compliance
certificate of deposit [CD]
certificate of exemption from estate duty
certificate of incorporation
certificate of incorporation of registered trustees
certificate of indebtedness [CI]
certificate of insurance
certificate of interest
certificate of means
certificate of participation
certificate of payment of profits tax
certificate of preference
certificate of rateable value
certificate of registration
certificate of satisfaction
certificate of transfer
certificate to bearer
certification
certification fee
certified cheque
certified public accountant [CPA]
certified statement
cessation of business
cession
C.F. Finance Company Limited
chance
Chang Hwa Commercial Bank, Ltd.
change of domicile
change to estimates
change to the approved estimates of expenditure
charge
charge number
charge on assets
charge upon general revenue
chargeable
chargeable agreement for sale
chargeable income
chargeable normal trading receipt
chargeable profit
chargeable to tax
charged to...
chargee
charge-holder
Charges Section [Companies Registry]
charging order
chargor's right
charitable donation
charitable trust
charity property
Charoen Pokphand Finance Company Limited
charter
charter of incorporation
chartered accountant
Chartered Institute of Bankers [United Kingdom]
Chartered Institute of Public Finance and Accountancy [United Kingdom]
charterer
Chase Manhattan Asia Limited
Chase Manhattan Bank
chattels
Chau's Brothers Finance Company Limited
Che Hsing Finance Company Limited
check-and-balance system
Chekiang First Bank Limited
cheque
Chiao Yue Finance Company Limited
Chiba Bank, Ltd.
Chicago Board of Options Exchange
Chicago Board of Trade
Chicago Mercantile Exchange
Chief Executive of Hong Kong Monetary Authority
Chief Executive of Stock Exchange of Hong Kong
Chief Executive Officer of Hong Kong Futures Exchange
Chief Executive's Committee [Hong Kong Monetary Authority]
child allowance
China & South Sea Bank Limited
China Affairs Committee [Hong Kong Futures
Exchange Limited]
China concept stock
China Construction Bank
China Development Division [Stock Exchange of
Hong Kong Limited]
China Economic News
China Securities Regulatory Commission [CSRC]
China State Bank Limited
Chinatrust Commercial Bank, Limited
Chinese Association of Deposit-taking Companies
Chinese Bankers Club, Hong Kong
Chinese Banks' Association
Chinese Gold and Silver Exchange Society
Chinese New Year bonus
chit fund
Chiyu Banking Corporation Limited
Chiyu Finance Company Limited
Cho Hung Finance Limited
choses in action
chronological book
Chubu Securities Finance Company
Chung Khiaw Bank Limited
Chung Nan Finance Company Limited
Chuo Trust & Banking Co., Ltd.
Chuo Trust Asia Limited
Citibank, N.A.
CITIC Ka Wah Bank Limited
Citicorp Commercial Finance (H.K.) Limited
Citicorp International Limited
civil debt
Civil Service Pension Reserve Fund
claim
claim equalization fund
claim for refund of property tax
claim of debt
claim on bank
claim to dividend
claimant
claims statistics
class of insurance business
class of property
claw-back
clearance cost
clearing
clearing account
clearing and settlement system
clearing balance
clearing bank
clearing cheque
clearing house
Clearing House Automated Transfer System [CHATS]
Clearing House of the Hong Kong Association of Banks
clearing member
Clearing Members' Fund
clearing participant
clearing rebate
Clearing Rules [SEHK Options Clearing House
Limited]
Clerk to Finance Committee [Legislative Council]
Clerk to the Board of Review
client
client agreement
client confidentiality
client money
client statement
clients fund
close
close a position
close company
close higher
close lower
close mixed
close of exchange
close of financial year
close out
close out a long position
close out a short position
close steady
close the gap
closed position
closed-end investment corporation
close-out price
closing account
closing balance
closing price
closing quotation
closing rate
closing transaction
clothing levy
club deposit
Code of Aid
Code of Banking Practice
Code of Best Practice [Stock Exchange of Hong Kong Limited]
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited]

Code of Conduct for Persons Registered with the Securities and Futures Commission

code of practice
Code of Practice for the Administration of Insurance Agents
Code on Immigration-linked Investment Schemes
Code on Investment-linked Assurance Schemes
Code on Pooled Retirement Funds
Code on Share Repurchases [Share Repurchase Code]
Code on Takeovers and Mergers [Takeovers Code]
Code on Unit Trusts and Mutual Funds
co-debtor
co-financing scheme
cognizance
coin
coin replacement programme
coin set
coinage
Coinage Security Fund
cold call
collapse in prices
collateral
collateral bond
collateral loan
collateral security
collection
Collection Enforcement Section [Inland Revenue
Department]
collection of betting duty
Collection Office [Inland Revenue Department]
collective consumption
Collector
Collector of Rates
Collector of Stamp Revenue
Colonial Stock Act [United Kingdom]
combined surplus
combined visible and invisible trade account
COMEX Clearing Association [New York]
commemoration coin
commencement of winding-up
commerce and industry sub-index
commercial activity
commercial bank
Commercial Bank Act of Norway
Commercial Banks Law
commercial borrowing
Commercial Code of Japan
Commercial Crime Bureau [Hong Kong Police Force]
commercial invoice
commercial letter of credit
commercial loan
commercial paper
commercial paper market
commercial registry
commercial return
commercial sale
commercialization
commercially viable
Commerzbank AG
commission
Commission des Operations de Bourse of France
commission house
commission payable
commission rebate
Commissioner for Securities and Commodities Trading
Commissioner of Banking
Commissioner of Estate Duty
Commissioner of Inland Revenue
Commissioner of Insurance
Commissioner of Rating and Valuation
commitment
commitment fee
Committee of the Hong Kong Association of Banks
Committee of the Stock Exchange of Hong Kong
Committee on Banking Regulations and Supervisory Practices
Committee on Payment System [Hong Kong Monetary Authority]
Committee on Unit Trusts [Securities and Futures Commission]
Commodities Dealers' Deposit Fund
Commodities Trading Commission
commodity
commodity classification
Commodity Clearing Corporation [New York]
commodity dealer
commodity exchange
Commodity Exchange Compensation Fund
Commodity Exchange, Inc. [New York]
commodity flow method
Commodity Future Trading Commission [CFTC]
[United States]
commodity futures contract
commodity market
commodity tax
commodity trading adviser
commodity trading adviser's representative
commodity trading advisory contract
commodity warrant
commodity-based investment
common fund
common property
common share
common stock
Commonwealth Bank of Australia
Commonwealth Development Corporation
Commonwealth Finance Ministers Conference
Commonwealth Fund for Technical Co-operation [CFTC]
Commonwealth income tax
Commonwealth Preference
communal property
communication expenses
Community Preference
commutation of pension
commuted gratuity
commuted pension gratuity
Companies Act [United Kingdom]
Companies Handbook
companies inspector
Companies Liquidation Account
Companies Ordinance: Information to be Included in a Rights Issue Prospectus
Companies Ordinance: Information to be Included in Pospectuses Regarding the Valuation of Land and Buildings

Companies Registration Officer

Companies Registry
Companies Registry Trading Fund
Companies Section [Financial Services Bureau]
Company Formation and Enforcement Division [Companies Registry]
company in which the public are substantially interested
company limited by guarantee
company limited by shares
company register
company registration fee
company with limited liability
company's memorandum
company's reserve
comparative advantage
compensation
Compensation Committee [Stock Exchange of Hong Kong Limited]
compensation from insurance
compensation fund
compensation fund levy
compensation rate
Compensation Review Committee
compensation scheme
compensation trade
compensation value
compensatory payment
competition and pricing strategy
competitive edge
competitive price
competitive tender
Compliance Committee [Stock Exchange of Hong Kong Limited]
component of expenditure
Composite Consumer Price Index
composite index
composite rating
composite return form
Composite Securities and Futures Bill
composite tax return
composition
composition of earnings
compound increase
compound interest
compounding or arranging debtor
comprador note
comprador order
comprehensive income tax
comptroller
compulsory liquidation
compulsory winding-up
computation
computational procedure
computer audit programme
concentrated position
concentration risk
concept stock
concession
concession contract
concessionary rate
concordat
condition
conditional endorsement
conditional offer
conditional sale agreement
conditions of tender
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading
Ordinance)
conduct of business standard
Confidentiality Understandings
confirmation letter
confirmation of mail transfer
Confirmation of Payment
confirmed letter of credit
confirming bank
confiscation order
connected transaction
consensus capitalism
conservative investor
consideration
consideration issue [listing method]
consideration other than cash
consignee
consignment
consignor
consolidated account
consolidated account expenditure
consolidated balance sheet
consolidated cash deficit
consolidated cash surplus
consolidated enterprises sectorial index
consolidated net earnings
consolidated net profit
consolidated policy
consolidated price
consolidated profit and loss account
consolidated public sector expenditure
consolidated revenue account
consolidated shareholders' fund
consolidation of shares
consolidation period
consortium company
consortium loan
constant dollar figure
constant market price
constant price
constant price series
constant rate
constituent stock
constitution
construction output
constructive trust
consultant accountant
consultant's fee
Consultation Paper on Proposed Regulation on Share Margin Financing

Consultation Paper on SEHK Procedures for

Reviewing Directors' Suitability
consumer behaviour
Consumer Council
consumer credit financing operation
consumer demand
consumer durables
consumer expenditure
consumer goods
consumer market
consumer price
Consumer Price Index [CPI]
Consumer Price Index (A)
Consumer Price Index (B)
Consumer Price Index Classification System
Consumer Price Index Report
Consumer Price Index series
consumer price inflation
Consumer Representative Action Fund
consumer sentiment
consumer spending
consumption expenditure
consumption pattern
consumption product
consumption tax
contango
contingencies warrant
contingency
contingency allowance
contingency sum
contingent assets
contingent debt
contingent interest
contingent liabilities
contingent profit
contingent right
continue to hold a deposit
Continuing Member [Hong Kong Association of Banks]
continuing rent
continuing trustee
continuous licensing system
Continuous Net Settlement System [CNS System]
contra account
contra flow
contra item
contra transfer
contract
contract for difference
contract for service
contract for settlement
contract note
contract of copartnery
contract of indemnity
contract of insurance
contract of reinsurance
contract price
contracting party
contractual agreement
contractual commitment
contractual joint venture
contractual mutual fund
contractual right
contractual savings fund
contributed surplus
contribution
contribution account
contribution to gross domestic product
contribution to investment
contribution to pension fund
contributor
contributory
contributory scheme
contrived cessation of business
control
control of a company
control of business
controlled company
controller
controller of an authorized institution
controlling company
controlling interest
controlling officer
controlling officer's report
controlling shareholder
Convention on the Settlement of Investment Disputes
between States and Nations of Other States
conventional lending
conversion
conversion factor
conversion of stock
conversion rate
convertibility
convertibility undertaking
convertible
convertible currency
convertible debenture
convertible loan stock
convertible subordinated unsecured loan stock
conveyance
conveyance of property
conveyance on sale
conveyancing fee
conveyancing scale charges
cooling-off period
co-owner
co-partner
co-partnership
Copenhagen Stock Exchange
core capital
Core Operational and Financial Risk Management
Controls for Over-the-Counter Derivatives Activities of Registered Persons

Core Principles for Effective Banking Supervision [Basle Committee]

cornering
corporate borrower
corporate business
Corporate Communications Department [Stock Exchange of Hong Kong Limited]

corporate customer
corporate dealer
Corporate Finance Division [Securities and Futures Commission]

Corporate Finance (D.T.C.) Limited
Corporate Finance Fees Rule
corporate governance
corporate income tax
corporate investment adviser
corporate member
corporate plan
corporate practice
corporate profits tax
corporate savings
corporate service tax
corporate signature
corporation
corporation bond
corporation stock
corporation tax
correction phase of stock market
Correctional Services Industries Suspense Account
corrective affidavit
correspondent bank
Cosmos Finance Limited
cost
cost centre
cost competitiveness
cost control
cost convention
cost effectiveness
cost efficiency
cost element
cost flow
cost input
cost management information system
cost of an asset
cost of borrowing
cost of capital
cost of installation
cost of issue
cost of living
cost of transmitting
cost overrun
cost price
cost price structure
cost to the revenue
cost-benefit analysis
cost-benefit study
cost-book company
cost-effectiveness analysis
costing
costing and pricing policy
costing exercise
costing review
cost-of-living allowance
cost-of-living index
cost-plus pricing
cost-push inflation
cost-recovery basis
cost-related charges
cost-related fee
co-surety
co-trustee
cotton futures
Council of SEHK
Council of the Hong Kong Society of Accountants
counterclaim
counterfoil
counter-guarantee
counter-inflationary policy
countersignature
country debt provisioning
country of beneficial ownership
coupon
coupon rate
cover
cover note
cover short position
coverage
covered call
covered option
covered warrant
crash
creation of new heads and subheads
credit
credit advice
credit agency
Credit Agricole Indosuez
credit arrangement
credit balance
credit card
credit card scheme
Credit Commercial de France
Credit Committee
credit control
credit conversion factor
credit easing
credit exposure
credit facility
Credit Guarantee Scheme
credit item
credit limit
Credit Lyonnais
Credit Lyonnais Hongkong (Finance) Limited
credit rating
credit rating agency
Credit Review Committee [Hong Kong Monetary
Authority]
credit risk
credit sale
credit side
credit squeeze
credit to...
credit to be given against tax
credit transfer
credit union
Credit Union League of Hong Kong
creditor
creditor's petition
creditworthiness
creeping inflation
criminal bankruptcy
criminal bankruptcy order
criminal bankruptcy petition
criterion for credit
critical path analysis
cross rate
cross-currency settlement risk
crossed cheque
crossed trade
Cross-Harbour Tunnel Passage Tax
cross-holding
cross-margining
cross-referencing system
cross-subsidization
Crown Agent
crude activity rate
crude econometric model
culpable insider dealing
cum dividend
cumulative appreciation
cumulative deficit
cumulative dividend
cumulative financial position
cumulative realized investment
currency
currency adjustment factor
currency board arrangement
Currency Board Operations Sub-Committee
Currency Committee [Hong Kong Futures Exchange
Limited]
currency crisis
currency denomination
currency futures
currency futures contract
currency in circulation
currency matching
currency note
currency option
currency swap
currency warrant
current account
current assets
current domestic value
current liabilities
current market price
current price
current price series
current year rules of assessment
cushion
cushion of liquid assets
custodian
custodian trustee
custody
customer
customer lending
customer statement
cut loss
cut margin
cut-off date
cut-throat competition
cycle of activity
cyclical fluctuation
cyclical inflation
cyclical nature of the economy

D:
D.A.H. Private Bank Limited
Dah Sing Bank Limited
Dah Sing Finance Limited
Dai-Ichi Kangyo Bank Limited
daily expenditure record book
Daily Quotations for Stock Market
Daily Quotations for Stock Options
daily stock price
daily turnover
Daishi Bank, Ltd.
Daiwa Bank, Limited
Daiwa Overseas Finance Limited
damages
Danish Krone [DKK]
Dao Heng Bank Limited
Dao Heng Finance Limited
date of listing
date of maturity
date of payment
date of transfer
date of value
dated securities
day end liquidity
day margin
day order
day trade
day trade transaction
de facto control
de minimis exemption
deal
dealer
Dealer's Deposits Fund
dealer's representative
dealing
dealing day
dealing director
dealing in gold options
dealing in securities
dealing partnership
dealing room
death duties and costs
debenture
debenture holder
debenture stock
debenture trust deed
debit
debit advice
debit balance
debit item
debit side
debt
debt certificate
debt collection agency
debt due
debt financing
debt instrument
debt market
debt on a recognizance
debt paper
debt payable at a future time
debt reorganization
debt repayment
debt securities
debt securities market
debtor
debtor firm
debtor's interest
debtor's share
debt-to-equity ratio
deceased debtor
deceased partner
deceased taxpayer
decelerated growth
decelerating trend
declaration
declaration of bankruptcy
declaration of dividend
declaration of inability to pay debts
declaration of insolvency
declaration of solvency
declaration of trust
Declaration on Cooperation and Supervision Covering International Futures Markets

Declarations of Cooperation on Investment Management Persons
declared return
decline
decontrol
deduct
deductible
deduction
deduction for expenses of self-education
deed
deed of guarantee
deed of indemnity
deed of settlement
deed of surrender
defalcation
defamation
default
default in payment
default procedure
default proceeding
default rule
defaulter
defaulting broker
defective title
deferral
deferred annuity
deferred expenses
deferred income
deferred life annuity
deferred pay
deferred payment
deferred share
deficiency
deficiency grant
deficiency subvented organization
deficit
deficit financing
deficit on capital account
deflated by
deflation
deflationary force
deflator
defraud
defrauded investor
defray
defunct company
del credere agent
delegate
delegate trust
delinquency rate28
delinquent account
delisting
delivered price
delivery
delivery failure
delivery month
delivery note
delivery order
Delta Asia Credit Limited
demand deposit
demand draft [D/D]
demand draft rate
Demand for Provisional Salaries Tax
Demand for Rates
Demand for Tax
demand inflation
demand loan
demand loan secured
demand loan unsecured
demand note
dematerialization of share certificate
demonetization
demonetized currency note
Den Norske Creditbank
denomination
departmental capital equipment
departmental estimates submission
departmental expenses
Departmental Interpretation and Practice Notes [Inland Revenue Department]
departmental special expenditure
dependant
dependent grandparent allowance
dependent parent allowance
dependent sibling allowance
deposit
deposit account
deposit at call
deposit back arrangement
deposit charges
deposit in lieu of bond
deposit insurance scheme
deposit of securities as security for a loan
deposit protection scheme
deposit rate
deposit size threshold
deposit taker
depositor
depository
depository company
depository receipt
depository share
depository system
Deposit-taking Companies Advisory Committee
Deposit-taking Companies Association [DTCA]
deposit-taking company
deposit-taking licence
depreciation
depreciation charge
depreciation of the exchange value of the Hong Kong dollar
depreciation reserve
deregistration
deregulation
derivative
derivative product
derivative warrant
derivatives market
designated securities
designated trade
determinable interest
Determination of Commissioner of Inland Revenue
determination of cost
determination of net profit
Deutsche Bank AG
Deutsche Mark [DEM]
devaluation
Development Bank of Singapore Ltd.
development control
Development Division [Companies Registry]
development fund
development intensity
Development Loan Fund
development package
development parameter
development potential
development statement
development value
deviation
devisee
devolve
Dharmala International Finance Limited
difference
difference account
differential
differential pricing system
diminishing assets
diminishing balance method
diminishing return
diminution
direct business
direct cost
direct debit authorization
direct debit daily settlement system
direct insurance
direct insurer
Direct Investment Division [Hong Kong Monetary Authority]
direct placement
direct remuneration
direct tax
direct taxation rate
direct trading
direct underwriting
director
Director of Accounting Services
Director of Audit
director's fee
director's interest
director's remuneration
Disability Allowance Scheme
disabled dependant allowance
Disaster Relief Fund
Disaster Relief Fund Advisory Committee
disbursement
discharge
discharge of a debt
discharge order
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]

Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

Disciplinary Committee of the Hong Kong Society of Accountants
disclaimed property
disclaimer
disclaimer of lease
disclaimer of property
discloseable transaction
disclosure
disclosure of interest
disclosure of ownership of shares
disclosure package
disclosure requirement
discontinuance of business
discount
discount accreted
discount amount
discount house
discount price
discount rate
discount securities
discount window
discounted bill
discounter
discretionary account
discretionary grant
discretionary interest
discretionary subvention
discretionary trust
disequilibrium
dishonour a cheque
dishonoured bill
dishonoured cheque
disintermediation
disponer
disposable income
disposal
disposal price
dispose of
disposition
disposition in favour of relatives
disputed liabilities
disqualification of director
disqualification order
disregarded income
dissolution
dissolution of partnership
distinct account
distrain
distress
distress for rent
distress warrant
distributable income
distributable profit
distributed assets
distribution
distribution company
distribution of resources
distribution policy
distributive channel
distributive trade
distributor
diversifying economy
dividend
dividend cover
dividend forfeited
dividend programme
dividend warrant
dividend withholding tax
dividend yield
divisible revenue
DKB Asia Limited
document
document against acceptance [D/A]
document against payment [D/P]
Document Index
document of title
documentary acceptance bill
documentary bill
documentary credit
documentary payment bill
dollar area
domestic concern
domestic credit expansion [DCE]
domestic demand
domestic demand deflator
domestic expenses
domestic export
domestic lending
domestic liabilities
domestic money supply
domestic property price index
domestic rental index
domestically generated inflation
domicile
donation
donee
donor
door-to-door canvassing for sale
dormant account
dormant assets
dormant company
dormant partner
double entry system
double taxation
double taxation arrangement
double taxation relief arrangement
double-digit growth
double-digit level
doubtful debt
doubtful loan
Dow Jones Average
Dow Jones Index
Dow Jones Industrial Average
down limit
down market
down payment
down reversal
downside risk
downside trend
downswing
downturn
downward adjustment
downward movement
downward trend
draconian revenue measure
draft
draft estimates
draft estimates of expenditure
draft estimates of revenue
dragon bond
drawback
drawdown period
drawee
drawee bank
drawer
drawing account
Dresdner Bank AG
drop
DTB Deutsche Terminborse
dual listing
due date for payment
due day
dues
dull trading
dumping
duplication of supervision
Dutch Guilder [NLG]
dutiable agricultural and industrial products
dutiable commodities control system
dutiable commodities permit
dutiable commodity
dutiable estate
duty
duty assessed on a specific basis
duty differential
duty free
duty in arrears
duty on alcohol
duty on hydrocarbon oil
duty on liquor
duty on petrol
duty on tobacco
duty paid
duty rate
duty reduction
duty-paid goods

E:
earmarked fund
earmarked grant
earmarked growth
earned premium
earnings
earnings per share [EPS]
earnings tax
ease
ease back
East Asia and Oceanian Stock Exchanges Federation
East Asia Credit Company Limited
East Asia Finance Company, Limited
East Asia Section [Financial Services Bureau]
East Asian Stock Exchange Conference [EASEC]
econometric model
econometrician
econometrics
economic adjustment
economic aggregate
Economic Analysis Division [Financial Services Bureau]
economic and monetary union [EMU] [European Union]
Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations]

Economic Commission for Europe [ECE] [United Nations]
economic cost
economic cycle
economic depression
Economic Division [Hong Kong Monetary Authority]
economic forecast
economic framework
economic fundamentals
economic geography
economic growth
economic implication
economic indicator
economic infrastructure
economic life
economic model
economic outlook
economic performance
economic recession
economic recovery
Economic Reporter
economic restructure
Economic Review Committee
economic sanction
economic sector
economic service
Economic Services Bureau [ESB] [Government Secretariat]
economic slowdown
economic stabilization programme
economic support
economic system
economic variable
economic viability
economically active person
economically active population
economically inactive population
Economist, The
economy
economy of scale
edge down
edge up
education subvention
Edward Wong Credit Limited
effective exchange rate index [EERI]
effective exchange rate index of Hong Kong dollar
effective rate of interest
effective rate of tax
effectively risk-free investment
efficiency bonus
elasticity factor
elasticity of price
elderly residential care expenses deduction
Electrical and Mechanical Services Department
Suspense Account
Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account

Electrical and Mechanical Services Department
Workshop Services Suspense Account
Electrical and Mechanical Services Trading Fund
electronic banking
electronic broker
electronic clearing system
Electronic Mail Stock Information Service [EMSIS]
electronic order matching and execution/clearing system
electronic payment system
electronic trading system
electronic transfer system
Emergency Relief Fund
Emergency Relief Fund Committee
Emerging Asian Bond Market Conference
emerging market
emolument
employed capital
employed population
employees' bonus
Employees Compensation Assistance Fund
employees' compensation insurance
employees' share option scheme
employees' share purchase scheme
employees' share scheme
Employer's Return of Remuneration and Pensions
employment
employment of funds
employment of profit
encumbrance
end investor
endaka [Japanese]
endorsee
endorsement
endorsement in blank
endorser
endowment
end-user
Enforcement Division [Securities and Futures Commission]
enforcing payment
enhanced offer
enterprise
entertainment tax
entrepreneur
entrepreneurship
entrustment basis
equal share
equilibrium
equilibrium real exchange rate
Equitable Banking Corporation
equitable benefit
equitable charge
equitable estate
equitable interest
equitable mortgage
equitable owner
equity
equity earnings
equity financing
equity holding
equity interest
equity investment
equity joint venture
equity market
equity of redemption
equity securities
equity share
equity share capital
equity trading system
equity warrant
equity-related contract
escape clause
escrow account
established fiscal policy
established securities market
establishment ceiling
Establishment Subcommittee [Finance Committee of the Legislative Council]

estate
estate duty
estate duty account
Estate Duty Office [Inland Revenue Department]
estimated additional assessable income
estimated additional assessable profit
estimated annual rental
estimated assessment
estimated assets
estimated expenditure
estimated expenditure by service
estimated growth rate
estimated income
estimated liabilities
estimated net profit
estimated revenue
Estimates for the year ending 31 March 19XX Volume
IA--General Revenue Account

Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account

Estimates for the year ending 31 March 19XX Volume II--Fund Accounts

estimates of expenditure
Estimates of Gross Domestic Product
Euro
Eurobond
Euroclear
Euroclear Clearance System Co-operative
Eurocurrency credit market
Eurodollar
Eurodollar bond
Eurodollar deposit rate
Eurodollar futures
Eurodollar market
Eurodollar rate
Euromoney
European Bank for Reconstruction and Development [EBRD]
European Commission
European Common Market
European Community [EC]
European Council
European Currency Unit [ECU]
European Development Fund [EDF]
European Economic Community [EEC]
European Futures Clearing Corporation B.V.[Amsterdam]
European Investment Bank
European Monetary System [EMS]
European Monetary Union
European Options Clearing Corporation Holding B.V.[Amsterdam]

European Options Exchange [Amsterdam]

European Social Fund [ESF]
European Union [EU] [developed from the European Community]
Euroyen
Euroyen loan
evade payment of tax
evidence of payment
ex all [x.a.]
ex coupon [x.c.]
ex dividend [x.d.]
ex gratia extinguishment allowance
ex gratia grant
ex gratia payment
ex rights [x.r.]
ex warrant
examination
excess
excess liquidity
excess tax paid
excess value
excessive interest rate
exchange
exchange account
exchange bank
Exchange Banks' Association, Hong Kong
exchange broker
exchange clearing agreement
exchange company
exchange compensation allowance
exchange contract
exchange contract cancellation note
exchange control
Exchange Fund
Exchange Fund Advisory Committee [Hong Kong Monetary Authority]

Exchange Fund bill

Exchange Fund Bills Programme
Exchange Fund Debt Certificate
Exchange Fund debt instrument
Exchange Fund Guarantee Scheme
Exchange Fund Investment Limited [EFIL]
Exchange Fund note
Exchange Fund Notes Programme
exchange gain
exchange loss
exchange market
Exchange Member
exchange memo
exchange position
exchange premium
exchange quotation
exchange rate
exchange rate contract
exchange rate fluctuation
exchange rate index
exchange rate mechanism
exchange rate movement
exchange risk
exchange surcharge
exchange transaction
exchange value
exchange value of the Hong Kong dollar
exchange-based short selling activity
exchange-traded derivative
excise duty
excluded property
excluded reserve
exclusive of rates
exclusive right
exclusivity
Executive Board of International Monetary Fund
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

executive director
Executive Director (Banking Policy) of Hong Kong Monetary Authority

Executive Director (Banking Supervision) of Hong
Kong Monetary Authority
Executive Director (External) of Hong Kong Monetary Authority
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority

Executive Director of Securities and Futures Commission
Executive Director (Reserves Management) of Hong Kong Monetary Authority

executor
executor of small estates
exempt dealer
exempt from tax
exempt investment adviser
exempt person
exempt sum
exempted institution
exempted loan
exemption
exemption certificate
exemption clause
exemption from estate duty
exemption from property tax
exemption from rates
Exemption From Salaries Tax Order
exemption from stamp duty
exercise period
exercise price
existing controller
existing licence
existing loan
expectancy of value
expenditure
expenditure approach
expenditure baseline
expenditure commitment
expenditure component
expenditure for the services of the government
expenditure guideline
expenditure on scientific research
expenditure on the gross domestic product
expenditure outturn
expenditure pattern
expenditure range
Expenditure Summaries
expenditure survey
expenditure-based gross domestic product
expenditure-based gross domestic product estimate
expense
expense disbursement
expense loss
export credit
export earnings
export financing
export licence
export market development programme
export of goods and services
export performance
export value
exporter of services
export-led
export-oriented
exposure
expressed in Hong Kong dollar
external assets
external auditor
external claim
external commercial relations
external competitiveness
External Department [Hong KongMonetary Authority]
external equilibrium
external fund manager [Exchange Fund]
external investor
external liabilities and claims
External Managers Division [Hong Kong Monetary Authority]
external price competitiveness
External Relations Division [Hong Kong Monetary Authority]
external sovereign debt
external trade
externally oriented economy
extinguishment allowance
extortionate stipulation
extra allowance
extra statutory concession
extraordinary item
extrapolation
extrinsic value

F:
face value
facility letter
Fact Book 19XX 19XX
Fact Sheet
factor analysis
factor cost
factor market
factor of production
factor price
factor system
factoring company
facultative reinsurance business
Faculty of Actuaries of Scotland
fair dealing
fair market value
fair return
fall back
false accounting
false claim of business expenses
false entry
false market
family income
family living expenses
family-owned company
Far East Exchange
Far Eastern Economic Review
Far Eastern Relief Fund
fast market
fast trading
favourable balance
favourable balance of trade
Federal funds [United States]
Federal funds rate
Federal National Mortgage Association [United States]
Federal Open Market Committee [FOMC] [United States]
Federal Reserve Board [FRB] [United States]
Federal Reserve System [Fed] [United States]
Federal Reserve Wire Network [Fedwire] [United States]
Federation Internationale des Bourses de Valeurs [FIBV]
Federation of Share Registrars
fee collection procedure
fee payable
fees and charges
fees and receipts other than appropriation-in-aid
fellow subsidiary
Fidelity Fund
fiduciary
fiduciary capacity
fiduciary duty
fiduciary issue
fiduciary loan
field audit
Field Audit Group [Inland Revenue Department]
field audit staff
final account
final and conclusive assessment
final assessment
final consumption expenditure
final dividend
final estimate
final estimate of gross domestic product
final goods
Final Notice for Rates
final salaries tax assessment
final settlement
final settlement price
final statement
final tax
finance
Finance and Management Services Division [Stock
Exchange of Hong Kong Limited]
Finance Bureau [FB] [Government Secretariat]
Finance Committee [Hong Kong Futures Exchange
Limited, Stock Exchange of Hong Kong Limited]

Finance Committee agenda item [FCai] [Legislative Council]

Finance Committee of the Legislative Council
finance company
Finance Department [Stock Exchange of Hong Kong Limited]
Finance Division [Hong Kong Monetary Authority]
finance lease
finance sectorial index
finance sub-index
Financial Accounting Section [Hong Kong Monetary Authority]
financial adjustment
financial administration
financial adviser
Financial and Accounting Regulations
Financial and Institutional Coordinating Committee[FINSCOM]
financial appraisal
financial arrangement
financial assets
financial assistance
financial auditing
financial capacity
financial centre
Financial Circular
financial commitment
financial community
financial conglomerate
financial constraint
financial consultancy service
financial contract
financial control
financial derivative
financial derivative product
financial discipline
financial disclosure
financial disclosure rules
financial exposure
financial futures
financial guideline
financial implication
financial information system
financial infrastructure
Financial Infrastructure Section [Financial Services Bureau]
financial institution
financial instrument
financial integrity
financial intermediary
financial intermediation service
financial journalist
financial liberalization
financial loss
financial management
financial management and budgeting system
financial market
financial model
Financial Monitoring Unit [FMU] [Economic Services Bureau]
financial objective
financial obligation
financial performance
financial planning
financial planning guideline
financial position
financial pressure
financial provision
financial prudence
financial requirement
financial resources
Financial Resources Rules: Notes for the Use of Securities Dealers

financial return
Financial Secretary
Financial Secretary Incorporated [FSI]
Financial Secretary Incorporated Suspense Account
Financial Secretary's Office
financial service
Financial Services Bureau [FSB] [Government Secretariat]
financial services complex
Financial Services Liaison Committee
financial services sector
financial sheet
financial situation
financial statement
financial support agreement
Financial Times Index
Financial Times, The
financial transaction
financial vehicle
financial year
financing
financing cost
financing package
financing study
fine
fineness
fine-tuning
fire insurance
fire risk
firm
firm market
firm name
firm of certified public accountants and public
auditors
firm quotation
firm up
first and paramount lien
first buy order
first calculation
First Commercial Bank
first demand for rates
First Fund
first in, first out method [FIFO method]
first legal mortgage
First Metro International Investment Company
Limited
first mortgage
first mortgage debenture stock
First National Bank of Chicago
First Pacific Bank Limited
first participant
First Quarter Economic Report 19XX
first sell order
First Union HKCB Asia Limited
fiscal drag
fiscal policy
fiscal reason
fiscal requirement
fiscal reserve
fiscal restraint measure
fiscal system
fiscal year
fisheries loan
Fit and Proper Criteria, The
Five Rams Finance Company Limited
five-year forecast of revenue and expenditure
five-year forecast return
fixed amount of interest
fixed assets
fixed capital formation
fixed capital investment
fixed charge
fixed concessionary rate
fixed cost
fixed cumulative dividend
fixed deposit account
fixed exchange rate
fixed interest investment
fixed interest loan stock
fixed interest rate securities
fixed interest securities
fixed parity
fixed rate bond
fixed rate certificate of deposit
fixed rate liabilities
fixed rate mortgage
fixed term deposit
fixed value
fixed-price lump-sum contract
fixed-price offer
flat market
flat rate
flat rate allowance
flat rate charge
flexibility arrangement
flexible exchange regime
floatation of shares
floating charge
floating currency
floating loss
floating profit
floating rate
floating rate bond
floating rate certificate of deposit
floating rate liabilities
floating rate note
floating rate regime
floor broker
Floor Procedures Working Group [Hong Kong Futures
Exchange Limited]
floor ticket
floor trader
floor trading system
flow chart
fluctuating overdraft
fluctuation
folio of ledger
foolproof system
forced liquidation
forecast figure
forecast period
forecast return
forecast submission
forecast trend growth rate
forecast year
foreclosure
foreclosure order
foreign bank
foreign bill
foreign credit
foreign currency
foreign currency assets
foreign currency deposit
foreign currency funding centre
foreign currency holding
foreign currency reserve
foreign currency sovereign debt
foreign exchange [forex]
foreign exchange agreement
foreign exchange allocation
Foreign Exchange and Market Practices Committee
foreign exchange bought
foreign exchange certificate
foreign exchange contract
foreign exchange market
foreign exchange quotation
foreign exchange reserve
foreign exchange resources
foreign exchange risk
foreign exchange sold
foreign exchange turnover
foreign investment
foreign note
foreign ownership
foreign partnership
foreign remittance
foreign stock exchange
foreign tax
forex dealer
forex futures
forex option
forfeit
forfeiture
forfeiture of contribution
forfeiture of sum
forged signature
forgiveness of a debt
formal contingent liabilities
Fortune Magazine
forward assets purchase
forward contract rate
forward exchange rate
forward exchange sold
forward foreign currency assets
forward foreign exchange contract
forward forward deposit
forward purchase
forward rate
forward trading
founding member
Fourth Quarter Economic Report 19XX
fractional share
fragile consumer sentiment
Framework Agreement [trading fund]
franc area
franchise
Frankfurt Stock Exchange
franking machine
fraudulent preference
fraudulent trading
free enterprise system
free fiscal reserve
free market economy
free of particular average [FPA]
free of payment settlement
free on board price [f.o.b. price]
free surplus
freehold
freely convertible
freely remittable
freezing order
French Banking Commission
French Franc [FRF]
fringe benefit
fringe market
frozen provision
frustrating effect
FTSE-100 Index 100
fuel duty
Fuji Bank Limited
Fuji International Finance (HK) Limited
Fukuoka City Bank, Limited
Fukuoka City Finance Limited
Fukuoka Finance International Limited
full consideration
full contracting party
full cost price
full member
full open market price
full price
full return of contribution
full valuable consideration
full year
full year cost
fully deductible
fully paid-up capital
fully paid-up share
fully secured
functional analysis
fund
fund accounting basis
fund credited
fund expenditure
fund levy
fund management
fund of funds
fund on account sought
fund revenue
fund warrant
fundamental analysis
funded debt
funding
funding cost
funding mismatch
funds employed
funeral expenses
further sum
future dividend
future earnings
future expenses
futures broker
Futures Compensation Fund Committee [Securities and Futures Commission]

futures contract
futures contract in interbank interest rate
futures contract value
futures crossing procedure
futures dealer
futures exchange company
futures general clearing dealer
futures individual clearing dealer
futures introducing broker
futures market
futures non-clearing dealer
futures trading
futures trading adviser

G:
gain
garnishee order
GE Capital Finance Ltd.
gearing ratio
general acceptance
general account
general administrator
General Agreement on Tariffs and Trade [GATT]
General Agreement on Trade in Services [GATS]
general apportionment
General Arrangements to Borrow [GAB]
general body of shareholders
general business
general capital increase
general clearing member
General Consumer Price Index [GCPI]
general crossed cheque
general crossing
general expenses
general fund
General Household Survey
General Insurance Council [Hong Kong Federation of Insurers]
general ledger
general levy
general offer
general partner
general partnership
general policy
general proxy
general rates
general reserve
general revaluation [rates]
general revenue
General Revenue Account [GRA]
General Revenue Account expenditure
General Revenue Account revenue
general revenue balance
general support grant
general warrant
Generale Belgian Bank (also known as Belgian Bank)
generalized system of preference [GSP]
gilt-edged investment
gilt-edged market
gilt-edged securities
Gini Coefficient
global allocation
global costing
go private
go public
godown warrant
going concern
gold
gold bullion
gold bullion held on an allocated basis
gold bullion market
gold coin
gold coin certificate
gold coin coupon
gold exchange standard
gold futures
Gold Identity Marks Registry
gold market
gold on paper
gold, silver and platinum held in physical form
gold standard
good book debt
good delivery
good year
goods and services
goodwill
government bond
government consumption expenditure
government conveyancing
Government Economist
government expenditure
government lotteries
Government Lotteries Management Committee
government mortgage institution
government property
government property assets
Government Regulations
Government rent
government reserve
government revenue
government securities consultant
government trading department
government utility
graduated rate
grant
grantor
gratuitous payment
gratuity
gratuity benefit
grey market
grey market trading
gross amount
gross capital formation
gross claim
gross claim paid
gross commission payable
gross contract value
gross domestic capital formation
gross domestic fixed capital formation
gross domestic price capital formation
gross domestic product [GDP]
gross domestic product at constant (1980) market price 1980
gross domestic product at factor cost
gross domestic product at market price
gross domestic product by industrial sector
gross domestic product component
gross domestic product deflator
gross domestic product estimate
gross domestic product per capita
gross expenditure
gross expenses
gross income
gross insurance liabilities
gross liabilities
gross loss
gross margin
gross margining
gross national product [GNP]
gross output
gross premium
gross premium income
gross principal value
gross proceeds
gross proceeds from sales
gross profit
gross receipt
gross return
gross trading income
group account
group consolidated balance sheet
group loss relief
Group of Seven [G7]
Group of Seven leaders
Group of Ten [G10]
group tax relief
group trading system
grow at a respectable pace
Growth Enterprise Market Department [Stock
Exchange of Hong Kong Limited]
growth momentum
growth movement
growth path
growth rate of domestic export
growth with stability
guarantee
guarantee company
guarantee corporation
guarantee deposit and margin paid
guarantee deposit and margin received
guarantee fund
Guarantee Law
guarantee of bank loan
guarantee of due payment
Guarantee Scheme [Stock Exchange of Hong Kong Limited]
guaranteed benefit
guaranteed debenture
guaranteed line of credit
guaranteed note
guaranteed surrender value
guarantor
guardian
Guide for Directors of Listed Companies
Guide to Applicants [Hong KongMonetary Authority]
guideline figure
Guideline on Leveraged Foreign Exchange Trading
Guideline on Minimum Criteria for Authorization
Guideline on Recognition of Interest [Hong Kong Monetary Authority]

guideline ratio
Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests)Or
dinance
Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA
of the Companies Ordinance 49BA
guiding exchange rate
Gulf Cooperation Council
Gunma Finance (Hong Kong) Limited

H:
H & CB Finance (Hong Kong) Limited
H share
Hachijuni Asia Limited
Hachijuni Bank, Ltd.
half-yearly economic report
Hang Seng 100100
Hang Seng Bank Limited
Hang Seng China Enterprises Index [HSCEI]
Hang Seng China Enterprises Index Futures
Hang Seng Commerce and Industry Sub-indexFutures
Hang Seng Consumer Price Index
Hang Seng Credit Ltd.
Hang Seng Economic Monthly
Hang Seng Finance Limited
Hang Seng Finance Sub-index Futures
Hang Seng Index [HSI]
Hang Seng Index constituent stock
Hang Seng Index Futures
Hang Seng Index futures contract
Hang Seng Index Futures market
Hang Seng Index Options
Hang Seng London Reference Index
Hang Seng Midcap 50 Index50
Hang Seng Midcap Index
Hang Seng Midcap Index constituent stock
Hang Seng Properties Sub-index Futures
Hang Seng Sub-index
Hang Seng Sub-index Futures
Hang Seng Utilities Sub-index Futures
hard currency
hawking of securities
head
head of expenditure
health insurance
healthy financial position
healthy reserve
heavy trading
hedged position margin
hedger
hedging
hedging portfolio
hedging tool
hedging transaction
Helsinki Stock Exchange
Henderson International Finance Limited
Heritage Foundation [United States]
hidden reserve
high base of comparison
"high buy low sell" strategy
high income economy
high liquidity
high value-added
highest tender
highways vote
hire-purchase agreement
historical cost
HKFE Clearing Corporation Limited
hold a position
hold in trust
hold on the statutory trust
holder
holder in due course
holding company
holding of shares
holding over of payment
holding over of provisional tax
holdover
home banking
home loan interest deduction
Home Ownership Scheme Fund
home supervisor
Hong Kong Annual Digest of Statistics
Hong Kong Association of Accounting Technicians
Hong Kong Association of Banks [HKAB]
Hong Kong Association of Financial Advisors
Hong Kong Building and Loan Agency Ltd.
Hong Kong Capital Markets Association
Hong Kong Code of Conduct
Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]

Hong Kong Dollar [HKD]

Hong Kong dollar balance
Hong Kong dollar balance feeding back into the financial sector's credit base

Hong Kong dollar bond

Hong Kong dollar currency investment
Hong Kong dollar debt securities
Hong Kong dollar denominated multilateral agency debt instrument
Hong Kong dollar deposit base
Hong Kong dollar exchange transaction
Hong Kong dollar financial instrument
Hong Kong dollar interest rate futures
Hong Kong dollar loan-to-deposit ratio
Hong Kong dollar notes market
Hong Kong dollar offshore bond
Hong Kong dollar private sector debt issues
Hong Kong Economic and Trade Office [HKETO]
Hong Kong Economic Association
Hong Kong Economic Journal Monthly
Hong Kong Economic Research Centre
Hong Kong Economic Trends
Hong Kong Export Credit Insurance Corporation [HKECIC]
Hong Kong Federation of Insurers
Hong Kong Federation of Stock Exchanges
Hong Kong Financial Executives Institute
Hong Kong Foreign Bank Representatives Association
Hong Kong Foreign Exchange and Deposit Brokers'Association
Hong Kong Forex Association
Hong Kong Franchise Association
Hong Kong Futures Exchange Limited [HKFE]
Hong Kong Futures Guarantee Corporation Limited [HKFGC]
Hong Kong General Business Return
Hong Kong General Chamber of Commerce
Hong Kong Government Account
Hong Kong Government securities
Hong Kong in Figures
Hong Kong Index [HKI]
Hong Kong Institute of Bankers
Hong Kong Institute of Company Secretaries
Hong Kong Institute of Investment Analysts
Hong Kong Interbank Bid Rate [HIBID]
Hong Kong Interbank Clearing Limited
Hong Kong Interbank Offered Rate [HIBOR]
Hong Kong Interbank Rate
Hong Kong International Arbitration Centre
Hong Kong Investment Funds Association [HKIFA]
Hong Kong Lotteries Board
Hong Kong Management Association
Hong KongMonetary Authority [HKMA]
Hong KongMonetary Institutions Association
Hong KongMonthly Digest of Statistics
Hong KongMortgage Corporation Limited [HKMC]
Hong Kong Note Printing Limited
Hong Kong Securities Clearing Company Limited[HKSCC]
Hong Kong Securities Institute
Hong Kong Securities Professionals Alumni Association
Hong Kong Securities Professionals Association
Hong Kong Securities Training Sponsorship Foundation
Hong Kong Society of Accountants
Hong Kong Special Administrative Region Government Land Fund [Land Fund]

Hong Kong Stock Exchange

Hong Kong Stock Exchange All Ordinaries Index
Hong Kong Stockbrokers Association
Hong Kong treasury bill
Hong Kong Unit Trust Association
Hong Kong Venture Capital Association Limited
Hongkong & Shanghai Banking Corporation Ltd.
Hongkong Chinese Bank, Limited
honorarium
hot money
hotel accommodation tax
hotels sectorial index
hotels sub-index
household expenditure
Household Expenditure Survey
household income
household wealth
Housing Capital Works Fund
housing loan
HSBC Investment Bank Asia Ltd.
HSI Services Limited
Hua Chiao Commercial Bank Limited
Hua Nan Commercial Bank, Ltd.
Human Resources Department [Stock Exchange of Hong Kong Limited]

Hung Kai Finance Company Limited
hypothecation
hypothecation certificate

I
IBA Credit Limited
IBU International Finance LimitedIBU
idle fund
illegal consideration
illegal loan
immediate interest
immediate outlook for the economy
immediate parties
immigration-linked investment scheme
immovable property
immunity
implicit price deflator
implied indemnity
import and export trade
import and export trade statistics
import demand
import deposit scheme
import duty
import price
import surcharge
imported inflation
imposition of tax
imprest account
imprest cash
imprest fund
imprest warrant
improper investment
imputed cost
imputed price
in absolute cash terms
in absolute terms
in custody of firm
in debt
in denomination of...
in money terms
in net terms
in nominal terms
in real terms
in relative terms
in terms of value-added
in the money
in value terms
inactive warrant
inchoate instrument
Inchroy Credit Corporation Limited
incidence of taxation
incidental expenses
incidental outlay
income
income after deductions
income and expenditure account
income approach
income band
income chargeable to salaries tax
income collected in advance
income derived beneficially
income distribution
income from employment
income group
income level
income limit
income payment
income spectrum
income statement
income tax
income tax authority
income threshold
incomplete return
inconvertible currency
incorporated accountant
incorporated company
incorporated public officer
incorporation
incorrect return
incremental value
incumbrance
incumbrancer
indebtedness
indemnify
indemnity
indemnity clause
indent
indenture
independent audit
index bond
index futures
index futures contract
index of average land values
Index of Company Names
index of industrial production
index warrant
indexation
index-linked benefit
Indian Overseas Bank
indicator of inflation
indirect controller
indirect cost
indirect duty
indirect tax
individual claim
individual clearing member
individual concern
individual consumption
individual investment adviser
individual member [Stock Exchange of Hong Kong Limited]
Indonesian Rupiah [IDR]
Indover Asia Limited
Industrial and Commercial Bank of China
Industrial and Commercial International CapitalLimited
Industrial Bank of Japan, Limited
industrial building allowance
industrials sectorial index
inflation
inflation accounting
inflation rate
inflationary implication
inflationary pressure
inflationary spiral
inflation-related adjustment
inflator
inflow and outflow of balance of payments
inflow of capital
inflow of fund
information disclosure
Information Services Committee [Stock Exchange ofHong Kong Limited]

Information Services Department [Stock Exchange ofHong Kong Limited]

Information Technology Division [Hong KongMonetary Authority]

Information Technology--Enterprise Systems Department [Stock Exchange of Hong Kong Limited]

Information Technology--Market and Operation Systems Department [Stock Exchange of Hong Kong
Limited]
infrastructural investment demand
ING Capital Markets (Hong Kong) Limited
in-house transaction
initial allocation
initial allowance
initial amount of provision on account
initial capital
initial capital outlay
initial cash allocation
initial charges
initial forecast
initial funding
initial input
initial listing fee
initial margin
initial payment
initial public offering [IPO]
initial subscription price
injection
injunction
inland bill
inland note
inner reserve
Innovation Loan Scheme [Hong Kong Industrial Technology Centre Corporation

input
input cost
input-output analysis
inscribed stock
insider dealer
insider dealing
Insider Dealing Tribunal
insider information
insider trading
insolvency
insolvency administration
Insolvency Estate Funds and Accounting System
Insolvency Officer
Insolvency Practitioners Committee [Hong KongSociety of Accountants]

Insolvency Sub-committee [Law Reform Commission]

insolvent
insolvent company
inspector
instalment
instalment system
instant tender
Institute of Actuaries of Australia
Institute of Actuaries of England
Institute of Securities Dealers
institutional fund industry
institutional investor
institutional lender
instruction for sale and purchase
instrument
instrument of exchange
instrument of indebtedness
instrument of proxy
instrument of transfer
Insurance Advisory Committee
insurance agent
Insurance Agents Registration Board
Insurance Association of Hong Kong
Insurance Authority
insurance broker
insurance business
Insurance Claims Complaints Board
Insurance Claims Complaints Bureau
insurance company
insurance coverage
insurance debt
insurance fund
insurance industry
insurance intermediary
Insurance Law
Insurance Officer
insurance policy
insurance transaction
insurance-backed
insured
insurer
intangible assets
intangible property
integrated accounting system
intended dividend
intending borrower
intending purchaser
Inter-American Development Bank
interbank borrowing
interbank deposit
interbank fund transfer
interbank liquidity
interbank market
interbank money market
interbank offered rate
interbank payment system
interbank rate
interbank settlement system
inter-branch account
intercompany balance
interdepartmental account
interdepartmental charging system
interest
interest accrued
interest arbitrage
interest charges
interest collected in advance
interest coupon
interest expenses
interest in contract
interest in expectancy
interest in immovable property
interest in securities
interest in shares
interest income
interest on capital
interest on loan
interest on unpaid estate duty
interest paid in advance
interest paid to inter-branches
interest payment
interest payment allowance
Interest Rate Agreement [IRA]
Interest Rate Agreement Working Committee
interest rate cap
interest rate ceiling
interest rate contract
interest rate deregulation programme
interest rate derivative
interest rate differential
interest rate effect
interest rate futures
interest rate margin
interest rate mismatching
Interest Rate Rules [IRR] [Hong Kong Association of Banks]
interest rate swap
interest rate swap agreement
interest rate trend
interest received from inter-branches
interest spread
interest tax
Interest Tax Deduction Certificate [ITDC]
interest withholding tax
interest-bearing
interest-bearing account
interest-bearing balance
interest-bearing debt certificate
interest-bearing instrument in foreign currencies
interest-bearing securities
interest-free
interest-free fund
interest-free loan
interest-free loan fund
inter-exchange dealing
interim adjustment grant
interim allowance
interim certificate
interim deed
interim dividend
interim receiver
interim valuation
Intermarket Clearing Corporation [Chicago]
Intermarket Risk Management Committee
Intermediaries and Investment Products Division [Securities and Futures Commission]

Intermediaries Supervision Department [Securities and Futures Commission]

intermediary
intermediate consumption
intermediate goods
intermediate holding company
intermediate income
intermediate input
Internal Audit Department [Stock Exchange of Hong
Kong Limited]
Internal Audit Division [Hong Kong Monetary Authority]
internal auditor
internal control
internal cost price structure
internal equilibrium
internal financing
internal management team [Exchange Fund]
internal models approach
internal rate of return
internal revenue
internal risk management system
International Accounting Standards [IAS]
International Accounting Standards Committee [IASC]
International Association of Financial Executives Institutes [IAFEI]
International Auditing Practices Committee
International Bank for Reconstruction and Development [IBRD] [commonly known as World Bank]

International Bank of Asia Ltd.
International Bank of Taipei
International Commodities Clearing House [London]
International Commodities Clearing House Limited [New Zealand, Sydney]

International Conference of Banking Supervisors
International Currency Options Symposium
International Development Association [IDA]
International Events Fund
International Federation of Accountants
International Federation of Insolvency Practitioners
International Finance Corporation [IFC]
International Financial Action Task Force
international financial centre
international financial community
international financial statistics
International Fiscal Association
international foreign exchange market
International Foreign Exchange Master Agreement
International Institute for Management Development
international investor
International Monetary Fund [IMF]
international monetary market
international monetary system
International Options Markets Association [IOMA]
International Organization of Securities Commissions[IOSCO]

International Standards on Auditing [ISA]
International Stock Exchange [formerly known as London Stock Exchange]

interrelated factor
intervention
intervention currency
intervention level
interventionism
intestate
in-the-money option
intra-day low
intra-day margin call
intra-day repurchase agreement
intrinsic value
introducing agent
introducing broker
Introduction to the Estimates 1996-97
inventory
Inventory Control System
inverse floating rate note
inverted market
Investigation Unit [Inland Revenue Department]
investment
investment adviser
investment advisers' partnership
investment advisory contract
investment analyst
investment and safekeeping procedure
investment arrangement
investment bank
investment basis
investment client
investment climate
investment demand
investment diversification
investment expenditure
investment holding
investment in new capital equipment
investment in productive enterprise
investment in real estate
investment in securities
investment income
investment intention
Investment Management Regulatory Organisation [United Kingdom]
investment manager
investment performance
investment plan
investment portfolio
Investment Products Department [Securities and Futures Commission]

investment promotion
Investment Promotion and ProtectionAgreement
investment representative
investment return
investment scheme
investment vehicle
Investment-linked Assurance and Pooled Retirement Funds Committee [Securities and Futures Commission]

investment-linked assurance scheme

investment-linked savings plan
investor
Investor Compensation Fund
Investor Education and Communications Unit [Securities and Futures Commission]

Investor Resources Centre
Investors and the Stock Market
invisible trade
invoice
inward cash flow
inward documentary bill
inward investment
inward remittance
in-year management
irrecoverable tax
irregularly endorsed cheque
irrevocable letter of credit
issue
issue at a discount
issue by tender
issue expenses
issue of shares
issue price
issued on a discount basis by tenders
issued share
issued share capital
issued voting share
issuer
issuing bank
issuing house
Italian Lira [ITL]
Iyo Finance (Hong Kong) Limited

J:
Japan Securities Clearing Corporation
Japanese Association of Securities Dealers Automated Quotations
Japanese Securities Finance Company
Japanese Yen [JPY]
Jardine Fleming Bank Limited
JCG Finance Company, Limited
Jian Sing Bank Limited
Job Costing System
jobber
jobber trade
jobbing business
jobbing on client
jobbing system
joint account
joint and several note
joint assessment
joint contract
joint creditor
joint debt
joint debtor
Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities

joint estate
joint estates account
Joint Financial Intelligence Unit [Hong Kong Monetary Authority]
Joint Funding Scheme
joint holder
joint liability
joint liquidator
joint loan
joint owner
joint ownership
joint petition
joint property
Joint Secretariat of the World BanknGroup/International Monetary Fund

joint statement
joint stock association
Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong
Limited and Securities and Futures Commission]

joint tenancy
joint tenant
joint total income
joint venture
joint venture account
joint venture agreement
joint venture contract
joint-stock bank
Joint-Stock Companies Act of Norway
joint-stock company
journal entry
judgment creditor
judgment debt
judgment debtor
judicial trustee
junk bond
Juroku Bank, Ltd.
Juroku International Finance Limited

K:
Ka Wah International Merchant Finance Limited
kabushiki kaisha [Japanese]
Kadoorie Agricultural Aid Loan Fund
Kam Ngan Stock Exchange
KBC Bank N.V.
KDB Asia Limited
KEB (Asia) Finance Limited
kerb market
kerb trading
KeximAsia Limited
key money
kickback
Kincheng Banking Corporation
Kincheng Finance (H.K.) Limited
Kincheng-Tokyo Finance Company Limited
kite-flying
kiting
kiting cheque
KLB Asia Finance Limited
known contingency
known liabilities
known spending commitment
Kookmin Finance Asia Limited
Korea Commercial Finance Limited
Korea Exchange Bank
Korea First Finance Limited
Korea Stock Exchange
Korean Won [KRW]
Kowloon Stock Exchange
Krugerrand
Kuala Lumpur Stock Exchange
Kwangtung Provincial Bank
Kwong On Bank Limited
Kwong On Finance Limited
Kyoto International Finance (Hong Kong) Limited

L:
labour and material cost index
LAF bid and offer rates
laissez-faire policy
land cost element
Land Fund [Hong Kong Special Administrative Region Government Land Fund]

land premium
Land Registry Trading Fund
land revenue
land transaction
landed cost
land-holding company
Laspeyres index formula
last in, first out method [LIFO method]
last recorded price
last trading price
late adjustment
late stamping
latent reserve
Law Concerning Merger and Conversion of Financial Institutions of Japan

law cost
law of bankruptcy
law of diminishing return
law of insolvency
lay member [Council of SEHK]
leading indicator
leap-frogging
lease
leasehold interest
leasehold property
leave pay
ledger
Ledger Accounting and Financial Information System[LAFIS]
ledger book
legacy
legal charge
legal cost
legal estate
legal fee
legal interest
Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited]

legal mortgage
legal personal representative
legal tender
legal tender notes and coins
legally binding debt
legatee
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects

LegCo Panel on Economic Services
LegCo Panel on Financial Affairs
LegCo Subcommittee on the Financing of Airport Core Programme

Lehman Brothers Finance Limited
lend
lender
lender of last resort system
lending
lending agreement
lending margin
lessee
lessor
letter of administration
letter of allotment
letter of assurance
letter of comfort
letter of confirmation
letter of credit [L/C]
letter of guarantee
letter of hypothecation
letter of indemnity
letter of indication
letter of intent
letter of release
letter of renunciation
level off
level playing field
leverage
leveraged buy-out
leveraged foreign exchange contract
leveraged foreign exchange trader
leveraged foreign exchange trader's representative
leveraged foreign exchange trading
Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission]

leveraged leasing
leveraged market
leviable transaction
levy
liability
liability for payment of rates
liable in damages
liable to tax
liberalization
licence
licence fee
licensed bank
licensed deposit-taking company
licensed intermediary
licensed trader
licensee
licensing condition
licensing court
licensing criterion
Licensing Department [Securities and Futures Commission]
Licensing Information Booklet
lien
life and annuity business
life assurance
Life Assurance Act [United Kingdom]
life assurance policy
life boat loan
life insurance
life insurance corporation
Life Insurance Council of Hong Kong
life insurance fund
life interest
Life Underwriters Association of Hong Kong
life-long product
light trading
likely outturn
limit
limit down
limit of legal tender
limit of value
limit order
limit up
limitation fund
limited company quoted on stock exchange
limited company unquoted on stock exchange
limited legal tender currency note
limited liability
limited partner
limited partner loss relief
limited partnership
limited service bank
line of business
line of credit
linear development
linear programming
linked assets
linked exchange rate system
linked long-term business
liquefiable assets
liquid assets
liquid balance
liquid capital
liquid form of deposit
liquidable assets
liquidated amount
liquidated damages
liquidated demand
liquidated sum
liquidation
liquidation of an account
liquidation of margin account
liquidation of position
liquidator
liquidator's bond
liquidity
Liquidity Adjustment Facility [LAF]
Liquidity Adjustment Window [LAW]
liquidity conversion factor
liquidity management tool
liquidity margin
liquidity portfolio
liquidity position
liquidity ratio
List of Stock Codes
listed company
listed corporation
listed investment
listed securities
listed share
listing
listing agreement
Listing Appeals Committee [Stock Exchange of Hong Kong Limited]

listing arrangement
Listing Committee [Stock Exchange of Hong KongLimited]
Listing Division [Stock Exchange of Hong Kong Limited]
listing fee
listing matter
Listing Nominating Committee [Stock Exchange ofHong Kong Limited]

listing price
Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]

Liu Chong Hing Bank Limited
Liu Chong Hing Finance Limited
Lloyd's [United Kingdom]
Lloyd's agent
Lloyd's broker
Lloyd's underwriter
loan
loan account
loan agreement
loan capital
loan ceiling
loan creditor
loan finance facility
loan for financial investment
Loan Fund
loan interest
loan loss reserve
loan officer
loan outstanding
loan portfolio
loan repayment
loan shark
loan stock
loan syndicate
loan-to-deposit ratio
loan-to-valuation ratio
local branch
local cost
local inflation
local inflationary pressure
local production
local representative office
local value-added content
locality of profit
locally incorporated bank
locally incorporated deposit-taking company
Loco-London gold market
London Commodity Exchange
London International Financial Futures Exchange
London Metal Exchange
London Stock Exchange
long
long month
long position
long-range planning
long-term business
long-term business assets
long-term business fund
long-term business liabilities
Long-Term Credit Bank of Japan, Limited
long-term debt
long-term fund
long-term policy
long-term rating
long-term receivables
long-term supplement
loss
loss brought forward
loss carried forward
loss portfolio
lost instrument
lot
Lotteries Fund
lottery
low and simple taxation
low base of comparison
low value-added
lower income relief
lowest conforming tender
lowest tender
lowest tender to specifications
lump sum payment
LuxembourgMonetary Institute
Luxembourg Stock Exchange

M:
M1 [money supply]M1
M1, HK$M1
M2 [money supply]M2
M2, HK$M2
M3 [money supply]M3
M3, HK$M3
Maastricht Treaty
Macao Pataca [MOP]
machinery and equipment
Macro Analysis Section [Financial Services Bureau]
macro assessment
macro market trend
macroeconomic adjustment and control measure
macroeconomic implication
macroeconomic level
macroeconomic management
macroeconomic policy
macroeconomic variable
macroeconomics
Madrid Stock Exchange
mail remittance
mail transfer [M/T]
mail transfer advice
mail transfer rate
maintenance fee
maintenance grant
maintenance margin
maintenance of adequate capital
major client
major Hang Seng Index constituent stock
major shareholder
major trading partner
major transaction
majority shareholder controller
Makati Stock Exchange
Malayan Banking Berhad
Management Accounting Section [Hong Kong MonetaryAuthority]
management bank
Management Bank of the Clearing House of Hong Kong Association of Banks

management buy-out
management contract
management fee
management information system
management of public finance
management of public utility-type undertakings
management overhead
management reporting system
management share
manager of property
managing director
managing partner
mandatory bid
mandatory general offer
mandatory offer
Mandatory Provident Fund
Mandatory Provident Fund Authority
Mandatory Provident Fund Office
Mandatory Provident Fund Scheme
Manila Stock Exchange
Manual of the Hong Kong Securities Industry
manufacturing and services-based economy
manufacturing sector
Marche a Terme International de France
Marche a Terme International de France MATIF S.A.
Marche des Options Negociables de la Bourse de Paris
Marche des Options Negociables de Paris
margin
margin account
margin call
margin client
margin deposit
margin loan
margin of solvency
margin requirement
margin trading
marginal cost
marginal effect
marginal relief
marginal tax band
marginal tax rate
marine insurance
marine insurance business
marine risk
marker rate of allowance
market
market access
Market and Product Development Division [Stock Exchange of Hong Kong Limited]

market anomaly
market body
market breadth
market capitalization
market charge
market closure
market collateral
market contract
Market Development Division [Hong Kong Monetary Authority]
market discipline
market disruption
market economy
market efficiency
market fluctuation
market forces
market information
market infrastructure
market intermediary
market leader
market maker
market malpractice
market manipulation
market mechanism
market median
market member
market on close [MOC]
market order
market participant
market practitioner
market premium
market price
market price development
market rate
market rate of discount
market rate of interest
market rent
market rigging
market risk
market risk regime
market sentiment
Market Services Group [Stock Exchange of Hong Kong Limited]
market share
market statistics
market surveillance policy
Market Systems Division [Hong Kong Monetary Authority]
market trend
market value
market value adjustment
marketability
marketable debt securities
marketable government debt
marketable securities
market-determined price
market-disciplined economy
market-disciplined free-enterprise economy
market-friendly
marketing organization facility
market-making system
market-orientation
market-oriented economy
market-sensitive information
mark-to-market
marriage settlement
married person's allowance
Mashreq Asia Limited
mass production
Mass Transit Fund
Mass Transit Railway Corporation note
massive downward pressure
match an order
matching
matching grant
matching system
material risk
mathematical reserve
maturity
maturity mismatch profile
maturity mismatching arrangement
maturity mismatching of assets and liabilities
maximum amount
maximum benefit
maximum rate of interest
means test
measure of risk exposure
median income household
median return
Medium Range Forecast [MRF]
medium to long-term funds
meeting of creditors
member firm
Members Affairs Committee [Hong Kong Futures Exchange Limited]

Membership and Rules Committee [Hong Kong Futures Exchange Limited]

Membership Committee [Stock Exchange of Hong Kong Limited]
memorandum account
Memorandum and Articles of Association [Stock Exchange of Hong Kong Limited]

Memorandum Notes on the Revenue Estimates
memorandum of agreement
memorandum of association
Memorandum of Regulatory Co-operation [MORC]
memorandum of satisfaction
Memorandum of Understanding [MOU] [signed by Hong Kong Monetary Authority and Securities and
Futures Commission]
merchant bank
merger
merger agreement
method of apportionment on a pro rata basis
Michinoku Finance (Hong Kong) Limited
MicroAnalysis Section [Financial Services Bureau]
microeconomics
midcap stock
middle interbank rate
middle market cross-rate
middle market rate
middle rate
mid-market price
mid-year review

Milan Stock Exchange

minimum denomination
minimum price movement
minimum principal value
minimum subscription
minority interest
minority shareholder
minority shareholder controller
miscellaneous expenses
miscellaneous fees
miscellaneous income
miscellaneous services
mismatch
Mitsubishi Trust and Banking Corp.
Mitsubishi Trust Finance (Asia) Limited
Mitsui Trust and Banking Co., Ltd.
Mitsui Trust Finance (Hong Kong) Limited
mixed option
mixed uptrend
mode of payment
Model Code for Securities Transactions by Directors of Listed Companies

moderate growth
moderating trend
modification
Modified Consumer Price Index [MCPI]
modified factor system
monetary aggregate
monetary and financial system
monetary arrangement
monetary assets
Monetary Authority
monetary base
monetary discipline
monetary instrument
Monetary Operations Division [Hong Kong Monetary Authority]
monetary policy
Monetary Policy and Markets Department [Hong KongMonetary Authority]

Monetary Policy Division [Hong Kong Monetary Authority]
monetary regime
monetary sector
monetary situation
monetary squeeze
monetary stability
monetary unit
monetary value
monetization
monetized value
money
money at call
money at call and at short notice
money base
money broker
money changer
money flow
money for order
money income
money income per capita
money laundering
money lender
money lender's licence
Money Lenders Registry
Money Lenders Section [Companies Registry]
money lending advertisement
money lending transaction
money market
money market instrument
money market operation
money market rate
money of the day [MOD]
money of the day equivalent
money order
money out on mortgage
money owed
money payable on demand
money stock
money supply
money wage
money wage rate
Money World Asia Exhibition, Hong Kong
money's worth
monitoring procedure
monopoly
monthly balance
monthly balance sheet
Monthly Market Statistics
monthly rated
monthly statement
Monthly Statistical Bulletin [Hong Kong Monetary Authority]
monthly turnover
Montreal Stock Exchange
Moody's Investors Services, Inc.
Moody's rating
moral claim
moratorium
more sophisticated economy
Morgan Guaranty Trust Company of New York
Morgan Stanley Capital International China Index [MSCI China Index]
Morgan Stanley Capital International Hong Kong Index [MSCI Hong Kong Index]

mortgage
mortgage arrangement
mortgage debenture stock
mortgage deed
mortgage default guarantee
mortgage facility
mortgage finance
mortgage interest
mortgage interest relief scheme
mortgage interest subsidy scheme
mortgage loan
mortgage money
mortgage note
mortgage rate
mortgage securitization
mortgage security
mortgage terms
mortgage-backed securities
mortgaged property
mortgagee
mortgagee in possession
mortgagor
mother fund
Motor Insurers' Bureau of Hong Kong
motor vehicle first registration tax
motor vehicle insurance business
motor vehicle tax
movable property
move within a narrow range
movement
movement of market rent
moving average
multi-currency trading
multilateral agency
multilateral agency debt instrument
multilateral development bank
multilateral exchange rate model
multilateral financial institution
Multilateral Investment Guarantee Agency [MIGA]
multiplier effect
multi-purpose stored value card
mutual corporation
mutual credit
mutual dealing
mutual debt
mutual fund
mutual fund corporation
mutual fund prospectus
mutual fund unit
mutual insurance corporation
mutual loan syndicate
mutual offset
mutual right

N:
Nagoya Stock Exchange
naked short selling
Nanyang Commercial Bank Limited
Nanyang Finance Company Limited
narrow definition of money
narrow margin arbitrage
narrower profit margin
narrowing of spread
national accounting
national accounts
national accounts framework
National Association of Securities Dealers [United States]
National Association of Securities Dealers Automated Quotations [United States]

National Australia Bank, Limited
National Automated Payment System [NAPS] [China]
National Bank of Canada
National Bank of Pakistan
National Commercial Bank Limited
national income
national income account
National Institute of Economic and Social Research
national insurance contribution [United Kingdom]
National Market System [United States]
National Measurement Accreditation Service [NAMAS] [United Kingdom]
National Westminster Bank plc
NationsBank, National Association
native bank order
nature of business
near money
near monopoly
Nedcor Asia Limited
negative factor
negative growth
negative interest
negative interest rate
negotiable
negotiable bill of lading
negotiable certificate of deposit [NCD]
negotiable debt instrument
negotiable instrument
negotiable letter of credit
negotiable paper
negotiable securities
negotiable security
negotiating bank
net
net additional allowance
net admissible assets
net aggregated value of an estate
net amount
net assessable income
net assessable profit
net assessable value
net assets
net assets increase
net assets value [NAV]
net balance
net balance of capital movement
net basis
net book value
net borrower
net capital
net cash balance
net chargeable income
net claims paid
net clearing balance
net commission payable
net cost
net currency translation difference
net deficit
net earnings
net equity
net estate
net exchange loss
net export of services
net external balance
net favourable balance
net flow of fund
net indebtedness
net inflow of fund
net insurance liabilities
net interest margin
net interest paid
net liabilities
net open position
net operating profit
net outflow of fund
net output
net payment
net position
net price
net proceeds
net profit
net profit after taxation
net provisional tax
net public financial assets
net rate of exchange
net realizable value
net realization
net receipt
net reinsurance premium
net rent
net residue
net savings
net spot foreign currency position
net sum
net supply
net tangible assets
net total income
net transfer to fund
net underwriting commitment
net unfavourable balance
net value
net worth
net/gross ratio
netting
New Airport Division [Economic Services Bureau]
new capital account commitment
new capital account subhead
new capital account subventions subhead
new commitment
new commodity
New Companies Section [Companies Registry]
new grant
new issue account
new issue of shares
new money
new non-recurrent commitment
new other non-recurrent subhead
New Products Committee [Hong Kong FuturesExchange Limited]
new recurrent account subhead
new recurrent account subventions subhead
new special expenditure subhead
New Taiwan Dollar [TWD]
New York Cotton Exchange, Inc.
New York Futures Exchange
New YorkMercantile Exchange [NYMEX]
New York Produce Exchange, Inc.
New York Stock Exchange
New Zealand Dollar [NZD
New Zealand Futures and Options Exchange
New Zealand Stock Exchange
newly authorized fund
newly authorized trust
newly formed trust
next day net settlement system
Next Step--Hong Kong as a Financial RiskManagement Centre, The

night depository
Nikkei 225 Index225
Nikkei Index
Nikkei Stock Average
nil-paid share
Nishi-Nippon Bank, Ltd.
Nishi-Nippon Finance (Hong Kong) Limited
N.M. Rothschild & Sons (Hong Kong) Limited
no-loss level
nominal account
nominal amount
nominal and effective exchange rates for the Hong Kong dollar
nominal capital
nominal consideration
nominal earnings
nominal increase
nominal price
nominal share capital
nominal value
Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

nominee
nominee account
non-acceptance
non-bank investor
non-banking sector
non-bankruptcy certificate
non-business day
non-capitalization weighted index
non-cash acquisition
non-cash assets
non-cash-limited subhead
non-certificated share
non-clearing member
non-collateralized derivatives warrant
non-conforming tender
non-consumption item
non-cumulative redeemable preference share
non-dealing partner
non-discretionary account
non-distributable reserve
non-essentials
non-executive director
non-interest-bearing certificate of indebtedness
non-interest-bearing debt securities
non-interest-bearing note
non-interventionism
non-investment-linked life insurance policy
non-liquid form of deposit
non-listed company
non-member shareholder
non-monetary gold
non-negotiable bill of lading
non-negotiable, non-interest-bearing promissory note
non-OECD stock market
non-payment
non-performing assets
non-performing loan
non-profit-distributing body
non-profit-making
non-proportional treaty
non-proportional treaty reinsurance
non-realizable savings
non-recourse debt
non-recurrent cost
non-recurrent expenditure
non-recurrent grant
non-recurrent revenue
non-resident corporation
non-resident institution
non-subsidy principle
non-tradables
non-unit liabilities
non-voting share
non-works capital expenditure
Nordic Investment Bank
normal expenditure
normal fidelity insurance
normal value
Norwegian Krone [NOK]
nose dive
not negotiable
not trading for profit
notarial act of honour
notary
note
note issuance facility
note issue
note issue mechanism
Note Security Fund
note-issuing bank
Notes on Computation of Salaries Tax/Personal Assessment
Notice for Payment of Provisional Tax
Notice for Recovery of Tax
notice of a trust
notice of additional assessment
Notice of Adjudication of Proof of Debt
notice of assessment
Notice of Assessment and Demand for Additional Tax
Notice of Assessment and Demand for Tax
Notice of Assessment for Property Tax
Notice of Change of Particulars
Notice of Change of Registered Office
Notice of Correction to the Valuation List
Notice of Deletion
notice of demand
notice of deposit
notice of dishonour
notice of intended dividend
Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order

Notice of Intention to Amend Valuation List
Notice of Intention to Assess Additional Tax
Notice of Interim Valuation
notice of objection
Notice of Personal Assessment
Notice of Rateable Value
Notice of Revised Assessment
Notice of Situation
notice of transfer
Notice of Valuation
notifiable interest
notifiable transaction
noting of bills
notional annual mid-point salary [NAMS]
notional annual mid-point salary committed
notional annual mid-point salary spent
notional annual salary cost at mid-point
notional cost
notional mid-point cost
novation
nugatory expenditure
number of cash-sweep chances
number of cash-sweep tickets sold
numbered ticket

O:
obligation
obligation bond
obligee
occupational retirement scheme
Occupational Retirement Schemes Division [Financial Services Bureau]
odd lot
odd lot broker
OECD country
OECD stock market
off-balance-sheet exposure
off-balance-sheet financing
off-balance-sheet item
off-balance-sheet transaction
offer
offer by tender
offer document
offer for sale
offer for subscription
offer mechanism
offer of shares for public subscription
offer period
offer price
offer rate
offer to buy
offer to lend
offer to sell
offeree
offeree company
offeree shareholder
offeror
offeror company
off-floor terminal
off-floor trading
office of profit
Office of the Commissioner for Securities and Commodities Trading
Office of the Commissioner of Banking
Office of the Commissioner of Insurance
Office of the Exchange Fund
Office of the Telecommunications Authority Trading Fund
Official Administrator
official emolument
official listing
official rate
Official Receiver
Official Receiver's Office
official trustee
off-market dealing
offset
offsetting position
offshore bank
offshore borrowing
offshore borrowing transaction
offshore business
offshore currency deposit market
offshore fund
offshore interest
offshore reinsurance income
Offshore Supervisors Group
off-site review
off-site scrutiny
Ogaki Kyoritsu Bank, Ltd.
omission of income
omission of profit
on account basis
on-balance-sheet item
on-cost
one board lot of securities
"one building" condition
one day rolling currency futures
one day rolling currency futures contract
one price
one-line vote
one-off grant
one-off item
one-off payment
one-off subsidy
onerous tax
on-floor order
on-lending
on-site examination
open a position
open account
open contract
open economy
open interest
open market
open market value
open offer [listing method]
open order
open outcry
open position
open price
open tender
open-end fund
open-ended investment corporation
opening balance
opening price
opening quotation
opening rate
operating account
operating agreement
operating cost
operating deficit
operating expenditure
operating expenses
operating income
operating loan
operating profit
operating revenue
operating services account
operating statement
operating surplus
operation
operational fund
operative aggregate
operator
opportunity cost
optimist
optimum rate of expenditure
option
option contract
option money
option on a futures contract
option on commodities
option position
option premium
optional stipulation
Options Clearing Corporation [Chicago]
Options Clearing House Pty Limited [Sydney]
Options Clearing Rules
options market
options market maker
options pricing model
options trading
options trading member
Options Trading Rules
order
order cheque
order for payment of money
order for purchase
order for redirection
order for sale
order of discharge
order of foreclosure absolute
order of mail transfer
order to pay admitted debt
order-based system
ordinary annual contribution
ordinary course of business
ordinary creditor
ordinary share
ordinary share capital
organization expenses
Organization for Economic Co-operation andDevelopment [OECD]
Organization of Petroleum Exporting Countries[OPEC]
Orient First Capital Limited
original estimates
original executor
original issue price
original margin
original mortgagee
original mortgagor
original receipt
original securities
ORIX Asia Limited
ornament gold
Osaka Securities Exchange
Oslo Stock Exchange
O.T.B. Card Co. Ltd.
ounce troy
outflow of capital
outflow of fund
outflow of money
outgoing partner
outgoings
outgoings and expenses
outlay
outlying business district
out-of-hours trading
out-of-pocket expenses
out-of-the-money option
outport collection
output
outside dealing
outstanding
outstanding account
outstanding allocation
outstanding amount
outstanding balance
outstanding bill
outstanding borrowing
outstanding claim portfolio
outstanding commitment
outstanding derivatives contract
outstanding loan
outstanding negotiable certificate of deposit
outstanding tax
outstanding uncapitalized interest
outturn
outward documentary bill
outward remittance
over and above inflation
overall average internal rate of return
overall Consumer Price Index
overall domestic export
overall growth rate
overall investment
overall liquidity ratio
overall price relative
overall surplus
overall tally
overbuying
over-commitment
overdraft
overdraft by banks abroad
overdraft by banks in foreign countries
overdraft by local banks
overdraft by outport banks
overdraft of an account
overdraft on banks
overdraft on banks abroad
overdraft on banks in foreign countries
overdraft on local banks
overdraft on outport banks
overdraft secured
overdue
overdue loan
over-employed economy
overhang
overhead
overhead cost
overheated economy
overheated market
overnight Hong Kong interbank offered rate
overnight liquidity assistance
overnight margin
overnight money
overnight position
overnight rate
overpaid amount
overpayment of contribution
overrun
overrun cost
Oversea-Chinese Banking Corporation Ltd.
overseas bank
overseas banking corporation
overseas branch
Overseas Companies Section [Companies Registry]
overseas currency balance
overseas financial institution
overseas interest
overseas investment
overseas market
overseas representative office
Overseas Trust Bank Ltd.
Overseas Union Bank Ltd.
overselling
oversight of markets
over-spending
overtax
over-the-counter derivative
over-the-counter market
over-the-counter trading
over-the-counter transaction
overtrading
owner-occupier allowance
ownership
ownership in common

P:
Pacific Basin Central Bank Conference
Pacific Basin Economic Council [PBEC]
Pacific Economic Co-operation Council [PECC]
Pacific Economic Outlook
Pacific Finance (Hong Kong) Limited
package
package concept
package development
packing credit
packing loan
paid-in capital
paid-in share
paid-up capital
paid-up share capital
panic buying
panic selling
paper
paper clearing system
paper gold
paper profit
par of exchange
par value
parallel transaction
parent company
pari passu
Paris Bourse
parity of pay
parity of subsidy principle
part owner
part ownership
partial bid
partial endorsement
partial offer
partial return of contribution
partial settlement
participant
participating preference share
participation
participation in profit
partly paid share
partly paid share capital
partly secured
partner
partnership
partnership account
partnership assets
partnership at will
partnership book
partnership business
partnership debt
partnership instrument
partnership money
partnership property
partnership stock
passage allowance
passbook
patent
patent right
patentee
pawn
pawnbroker
pawner
Pay as You Earn Scheme [PAYE Scheme]
pay band
pay by lump sum
pay call
pay date
pay trend survey
pay zone
payable
payable at par
payable at sight
payable by instalments
payable in advance
payable on demand
payables
payback period
payee
paying bank
payment
payment and drawback requirement
Payment by Phone Service [PPS]
payment in due course
payment in kind
payment in lieu of notice
payment of estate duty
payment of maintenance
payment of money
payment of tax
payment procedure
payment receipt
payment stopped
payment system
payment terms
payment to redeem
payoff period
payroll
payroll per capita
payroll system
pecuniary benefit
pecuniary consideration
pecuniary legacy
pecuniary liability
pecuniary loss
pegged exchange rate
penal rate [Liquidity Adjustment Facility]
penal rent
penal sum
penalty
Penalty Demand Note
penny share
pension
pension scheme
People's Bank Law
People's Bank of China
per annum
per capita gross domestic product
per capita gross national product
per capita income
per centum
percentage charges
percentage increase
percentage inflator
percentage point
performance
performance bond
period for redemption
period of accrual of interest
periodic actuarial investigation
periodic payment
periodic updating of compensation rate
periodical payment
permanent capital
permanent diminution
permanent health business
permanent transfer
permanently discontinued business
permitted level of return
perquisite
person carrying on business
person having spes successionis
personal allowance
personal assessment
personal assessment allocation
Personal Assessment Form
personal assessment tax
personal chattels
personal consumption
personal consumption expenditure
personal emolument
personal emoluments subhead
personal estate
personal representative
personal representative of a debtor
personal spending pattern
personal taxation
personalty
personnel-related expenses
personnel-related expenses subhead
pessimist
petition
petitioner
petitioning creditor
petro dollar
petty cash
phased increase
phasing of expenditure
Philadelphia Stock Exchange
Philippine National Bank
Philippine Peso [PHP]
physical assets
physical commodity
physical delivery of instrument
physical market
physical price
physical settlement
pick up
place an order
place of business
place of negotiation
placement
placement of securities
placement of shares
placing [listing method]
placing prospectus
plant and machinery
plateau
platform rates
platinum
"play the market"
pledge
pledged assets
pledgee
pledgor
plough back
plummet
plunge
Po Fung Finance Company Limited
Po Sang Bank Ltd.
policy
policy holder
pooling agreement
pooling system
Port and Maritime Division [Economic Services Bureau]
portability
portfolio
portfolio diversification
portfolio management
portfolio manager
portfolio movement
portfolio of commodities
portfolio risk
portfolio value
position
position limit
position risk
position squaring
position unwind
positive balance
positive cash flow
positive growth
positive non-interventionism
positive upward path
possessor
Post Office Trading Fund
postal order
post-cessation payment
post-cessation receipt
post-dated cheque
posting
post-sterling era
post-tax operating profit
potential capital gain
potential loss
potential market maker
potential offeror
potential taxpayer
Pound Sterling [GBP]
poundage
power of administration
Practice and Guidance Notes on Listing Rule Changes
precedent partner
preceding year basis
preceding year of assessment
pre-commencement expenditure
pre-determined price
pre-empt resources
pre-emptive right
preference margin
preference share
preferential claim
preferential creditor
preferential debt
preferential payment
preferential right
preferential treatment
preferred share
pre-incorporation contract
preliminary estimate
preliminary estimate of gross domestic product
preliminary expenses
preliminary figure
premium
premium assessment
premium income
premium offered in tender
premium portfolio
premium rate
premium receivable
premium savings bond scheme
premium tax
prepaid expenses
prepaid tax
prepayment
prequalification
prequalified consortium
prequalified tenderer
prequalified tendering
prescribed currency
present value
President of Asian Development Bank
pressure of demand on domestic resources
pre-tax operating profit
prevailing market price
prevention of double duty
previous closing price
previous financial year
price category
price change
price cheating
price competitiveness
price deflator
price dissemination
price elasticity
price fluctuation
price index
price inelasticity
price inflation
price information
price list
price manipulation
price mechanism
price movement
price notification
price quotation
price range
price relative
price survey
price transparency
price trend
price variation
price-capping
price--earnings ratio [P/E ratio]
price-sensitive information
Pricewaterhouse Coopers
pricing district
pricing model
pricing policy
pricing strategy
primary capital
primary input
primary lien
primary listing
primary market
primary product
primary production
prime rate
principal
principal activity
principal beneficiary
principal income
principal money
principal of bills
principal office
principal place of business
principal risk
principal shareholder
principal value
prior bill of sale
prior equitable interest
prior interest
prior life interest
prior transaction
prior trustee
prioritized approach
priority claim
priority debt
priority rating
private bank
private banking
private company
private consumption expenditure
private contract
private enterprise
private examination
private expenses
private investment expenditure
private limited company
private placement
private profit
private residential mortgage lending
private sales
private sector
private sector equity participation
private tender
private trustee
privatization
privatization price
pro rata
probate
Probate Registry
proceeds
proceeds from borrowings
proceeds of bills
proceeds of forfeit
proceeds of sale
pro-competition
pro-competition policy
procuration fee
procuration signature
producer
product price index [PPI]
production approach
production cost
production expenses
production-based gross domestic product estimate
productive capacity
productivity
professional accountant
professional charges
Professional Course for Equity Options Practitioners
professional indemnity insurance
professional reinsurer
professional valuation
profit
profit and loss account
profit and loss appropriation account
profit and loss of previous period
profit and loss of previous year
profit and loss on exchange
profit and loss on securities
profit and loss statement
profit arising in or derived from Hong Kong
profit forecast
profit margin
profit maximization
profit record
profit sharing
profit taking
profitability
profiteer
profiteering
profit--loss sharing ratio
profits tax
profits tax assessment
profits tax return
profit-sharing bonus
program trading
Programme Management System
programme of deregulation [interest rate]
Programme of Economic Surveys
progressive rate
progressive tax band
project cost
project estimates
project financing
project-by-project approach
projected income
projected revenue
projection
project-linked borrowing
promise to pay
promissory note [P/N]
prompt collection of money
prompt date
proof of debt
proof of title
proper account
proper books of account
proper disbursement
properties sectorial index
properties sub-index
property
property assessable to tax
property derived from the deceased
property gains tax
property investment arrangement
property lending
property liable to estate duty
property market
property market rental index
property passing on a death
property portfolio
property situated outside Hong Kong
property tax
property tax assessment
Property Tax Demand Note
property tax return
property taxpayer
property-linked benefit
proportional treaty
proportional treaty reinsurance
proportionate reduction of property tax
Proposal for Alteration of Valuation List
proposal form
proposed estimates
proprietary insurance corporation
proprietor
proprietorship
prospective buyer
prospective liabilities
prospective planholder
prospectus
Protection ofWages on Insolvency Fund
Protection ofWages on Insolvency Fund Board
protective trust
protest of bills
provable debt
provident benefit
provident fund
provident fund scheme
provision
provision for diminution in value
provision for taxation
provision on account
provisional administrator
provisional agreement for sale and purchase
Provisional Certificate of Receipt of Estate Duty
provisional damages
provisional estimate
provisional estimate of gross domestic product
provisional letter of allotment
provisional limit
provisional liquidator
provisional profits tax
provisional property tax
provisional salaries tax
provisional tax
provisional tax instalment system
Provisional Urban Council rates
provisionally acceptable levels [PALs]
provisionally acceptable levels of expenditure
provisioning policy
proxy
prudential supervision system
public account
public accountant [PA]
Public Accounts Committee of the Legislative Council
public auction
public body
public company
public consumption expenditure
public corporation
public debt
public debt repayment
public deposit
public examination
public expenditure
public finance
public float
public float requirement
public fund
public interest
public investment expenditure
public limited company
public listed company
public money
public offer
public officer
public policy
public revenue
Public Search Division [Companies Registry]
Public Search Hall [Companies Registry]
public sector
public sector entity in Hong Kong
public sector expenditure
public sector expenditure on buildings and constructions
public sector expenditure on consolidated account
public subscription
public tender
public trustee
public utility
public utility company
public utility tariff
public utility-type undertaking
PublicWorks Management System
public works non-recurrent expenditure
public works recurrent expenditure
Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]

PublicWorks Tender Board
published price
punitive tax
purchase and sale statement
purchase consideration
purchase money
purchase price
purchase tax
purchaser
purchasing and inventory control
purchasing pattern
purchasing power
purchasing power parity
pure reinsurer
put option
put warrant
pyramid selling

Q:
qualification share
qualified acceptance
qualified endorsement
qualified valuer
qualifying and special debt securities
qualifying credit rating
qualifying debt securities
quarterly average
Quarterly Bulletin [Hong KongMonetaryAuthority]
Quarterly Business Survey
Quarterly Estimates of Gross Domestic Product
quarterly index
quasi-government corporation
quick disbursing programme
quotation
quotation board
quotation spread
quoted company
quoted share
quoted subsidiary

R:
raider [takeover]
raising of loans
rally
ranking liabilities
rapid collapse
"rat account" practice
"rat trading"
rate
rate of change
rate of charge
rate of contribution
rate of depreciation
rate of discount
rate of estate duty
rate of ex gratia compensation
rate of exchange
rate of increase
rate of interest
rate of rediscount
rate of return
rate of tax
rate per annum
rate per cent per annum
rate per diem
rate per mensem
rate quotation system
rateable value
rateable value above the cut-off point
rateable value rent
ratepayer
rates
rates payable
rates percentage charge
rates receipt
rates relief
Rates Relief Scheme
Rating Advisor
rating agency
Rating and Valuation Department
rating assessment
rating system
rating valuation list
ratio of advances and loans to deposits
reactivation of quoted shell company
readjustment
ready market price
real account
real estate
real gross domestic product
real growth
real income
real increase
real property
real value
real wage
realizable
realizable property
realizable savings
realizable value
realization
realization of gains
realization of property
realization statement
realized investment
realized profit
realized value
real-time delivery versus payment
Real-Time Gross Settlement System [RTGS System]
real-time payment versus payment
realty
reasonable expenses
reassessment
rebate
rebate of interest
rebound
rebound in prices
rebound strongly
rebuilding allowance
receipt
receipt for duty and interest
Receipted Demand Note
receipts and payments account
receivables
receiver
receivership
receiving bank
receiving order
reciprocal basis
reciprocal duty
reciprocity
recision of contract
recognizance
recognized clearing house
recognized dealer of Exchange Fund bills
recognized stock exchange
reconciliation
reconciliation process
reconciliation statement
reconstruction of a company
reconstruction of capital
reconstruction tax
record date
recourse
recover
recoverable
recoverable advance
recoverable rent
recovery
recovery action
recovery of estate duty
recurrent account
recurrent cost
recurrent expenditure
recurrent revenue
recurrent subvention
recurrent subvention subhead
recursive economic model
recycling [funds]
red chip
redeemable bond
redeemable charge
redeemable loan capital
redeemable preference share
redeemable preferred share
redeemable securities
redeemable share
redeemable stock
redemption
redemption charges
redemption date
redemption fee
redemption fund
redemption money
redemption of Tax Reserve Certificate
redemption of unit
redemption on maturity
redemption price
rediscounted bill
redomiciling
redomiciling scheme
reduced share
reducing balance
reducing value
reduction
reduction of full amount of duty
redundancy payment
re-establishment period
re-export
reference date [rating valuation]
refinancing
refinancing package
reflationary policy
refund
Refund Notice
refund of brokerage
refund of rates
refunding of estate duty
Refurbishment Allowance for Hotels
register
register of assignment of book debt
register of businesses
register of certificates to bearer
register of charges
register of corporations
register of debenture holders
Register of Disqualification Orders
register of holders of registered units
register of interests in shares
register of professional accountants
register of shareholders
registered certificate
registered charge
registered company
registered contract
registered dealer
registered deposit-taking company
registered office
registered owner
registered person
registered securities
registered stock
Registrar of Companies
Registrar of Money Lenders
registration
Registration Division [Companies Registry]
registration fee
registration number
registration of contract
Registry Manager [Companies Registry]
regressive tax
regular audit
regular premium
regular premium policy
regularity auditing
regulate
Regulation Division [Stock Exchange of Hong Kong Limited]
regulation of markets
regulator
Regulatory Affairs Group [Stock Exchange of Hong Kong Limited]

regulatory body
regulatory committee
regulatory demand
regulatory system
rehabilitation loan
Rehabilitation Loan Sinking Fund
reimbursement
reimbursement other than appropriation-in-aid
reinsurance
reinsurance business
reinsurance premium
reinsurance premium ceded
reinsurance premium payable
reinsurance treaty
reinsurer
reinvestment
rejection of proof
related corporation
relative
relative size
relative size of the public sector in gross domestic product

relative size of the public sector in total expenditure

relief
relief from double taxation
reminder
remission
remission of estate duty
remittance
Remittance Advice
remittance charge memo
remittance fee paid
remittance fee received
remittance overseas
re-mortgage
remuneration
remunerative rate
renewal of a loan
renewal of contract of insurance
renewal of registration
renewal policy
Renminbi Yuan [CNY]
rent
rent charge
rent record
rental income
rental index
rental return
rent-free
renunciation
reorganization of capital
reorganization of share capital
repaid bill
repayment
repayment capability
repayment of principal
repeated borrower
rephasing of expenditure
replacement cost
replacement reserve
replenishment of funds
repo security
Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong
Securities Industry
Report on the Financial Market Review
reporting accountant
reporting mechanism
reporting system
representative capacity
representative of a commodity dealer
representative office
Republic National Bank of New York
repurchase
repurchase agreement [repo]
repurchase transaction
reputed owner
required liquid capital
requisite book
requisite voucher
requisition
Requisition for Revenue Stamps
re-registration
reschedule of payment
rescue fund
Research and Planning Division [Stock Exchange of Hong Kong Limited]

resell
reserve
reserve account
reserve assets
reserve balance as a percentage of government expenditure
reserve capital
reserve for bad debts
reserve for contingencies
reserve for exchange loss
reserve fund
reserve price
reserve ratio requirement
reserved supplementary grant
Reserves Management Department [Hong Kong MonetaryAuthority]
resettlement grant
resident director
residential mortgage
residual acceptor of foreign exchange
residual deficit
residual method
residual method of valuation
residual payment
residual supplier of foreign exchange
residual value
residuary estate
residue
residue of expenditure
resistance line
Resource Allocation Exercise [RAE]
Resource Allocation Exercise for recurrent expenditure
resource bid
resource bureau
Resources Management Unit [RMU] [Economic Services Bureau]
responsible director
restatement of account
restocking
restricted auction
restricted banking licence
restricted licence bank
restricted tender
restriction notice
restrictive endorsement
results announcement
retail banking
retail business
retail client
retail dealer
retail deposit
retail deposit interest rate
retail interest rate
retail investor
retail market
retail participation
retail price
retail price index
retained business
retained earnings
retained import
retained profit
retention
retention money
retention ratio
retirement scheme management category X business
Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau]

retiring partner
retiring trustee
retrocession
retrocession premium
retrocessionaire
return
Return of Computerized Payroll Emoluments
return on assets
Return on Loans, Advances and Provisions
revaluation
revaluation of rateable values
revaluation year
revenue
revenue account
revenue base
revenue collection
revenue department
revenue estimates
revenue from properties and investments
revenue measure
revenue outturn
revenue paper
revenue policy
revenue proposal
revenue shortfall
revenue stamp
revenue-earning department
revenue-generating department
reversionary estate
reversionary interest
Review of Companies Ordinance Consultancy Report
revised assessment
revised estimates
revised estimates of expenditure
revised estimates of revenue
revised preliminary estimates of gross domestic product
revive
revocable letter of credit
revocation
revocation of licence
revolving fund
revolving letter of credit
revote
reward
right of control
right of conversion into stock
right of pre-emption
right of retainer
right of retention
right to receive income from property
right to rescind
rights issue
rights issue prospectus
ring
ring out
rising price
risk
risk adjustment
risk assets
risk assets ratio
risk exposure
risk management
Risk Management Guidelines for Derivatives
risk management system
risk of breakage
risk of non-delivery
risk of rust
risk of shortage
risk of sweat damage
risk premium
risk weight
risk weighted exposure
"risk-based" approach
risk-capping
roll forward
roll over
rolling forex
rolling plan
rolling settlement
round lot
round off
round to nil
round turn
round up
rounded-up sub-total
round-trip contract
Royal Bank of Canada
Royal Bank of Scotland plc
royalty
rule of equity
Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited

Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited]

Rules of the Exchange [Stock Exchange of Hong Kong Limited]

Rules on Interest Rates and Deposit Charges
run on a bank
runner
running expenses
running-down of business

S:
safe custody business
safe custody fee
safe deposit box rental received
safeguarding assets
safety factor
safety margin of profitability
Sakura Bank, Limited
salaried employee
salaried office
salaries tax
salaries tax assessment
salaries tax borne by the employer
salaries tax payable
salaries tax payer
salaries tax return
salaries tax threshold
salary
salary adjustment
salary earner
salary rate index
salary statement
sale and purchase agreement
sale by auction
sale by private treaty
sale by public auction
sale by tender
sale of assets
sale proceeds
sales account
sales commission
sales counter
sales price index
sales tax
sampling frame
sampling theory
samurai bond
sanction
Sanwa Bank, Limited
Sanwa International Finance Limited
satisfaction
savings
savings account
savings deposit
savings rate
scale of brokerages
scale of fees
schedule
schedule of charges
schedule of dealing
schedule of property
schedule of proportion
Schedule of Rates
scheme of arrangement
Scheme of Control
Scheme of Control Agreement [SCA]
Schengen Agreement
Schroders Asia Limited
scrip
scrip dividend
scrip dividend scheme
scrip issue
scripless dealing of shares
SEANZA forum of bank supervisors
search fee
seasonal adjustment
seasonal deficit
seasonal fluctuation
seasoned securities
second and third liner
second board
second calculation
second line stock
second mortgage
second participant
Second Quarter Economic Report 19XX
secondary insider
secondary listing
secondary market
secondary mortgage market
secondary production
Secretary for Economic Services
Secretary for Financial Services
Secretary for the Treasury
sectional group
sector
sectorial index
secular trend
secure
secured bond
secured creditor
secured loan
securing debenture
securities
Securities Advisory Council
securities analyst
Securities and Exchange Commission [SEC] [Taiwan, United States]

Securities and Futures Appeals Panel [Securities and Futures Commission]

Securities and Futures Commission [SFC]
Securities and Investment Board [SIB] [United Kingdom]
securities borrowing
securities business
Securities Commission [presently known as Securities and Futures Commission]

Securities Compensation Fund
Securities Compensation Fund Committee [Securities and Futures Commission]

securities dealer
Securities Dealers' Deposit Fund
Securities Exchange of Thailand
securities for money
Securities Foundation
Securities Institute of Australia
securities introducing broker
securities investment adviser
Securities Journal, The
Securities Law
securities lending
securities market
Securities Officer
securities payable to bearer
securities register system
Securities Review Committee
Securities Review Committee Report
Securities Section [Financial Services Bureau]
securities underwriter
securitization of debt
security
security account
security by bond
security features [bank notes]
security for note issue
security instrument
security interest
security to the payment of money
seed capital
segregated account
segregated trust account
SEHK Options Clearing House Limited [SEOCH]
SEHK traded option
seizure
selective allowance
selective marketing basis
selective tender
self-assessment
self-clearing member [Stock Exchange of Hong Kong Limited]
self-correcting mechanism
self-financing
self-liquidating project
self-regulation
sell
sell off
sell order
sell short
seller's price
selling dealer
selling hedge
selling pressure
selling price
senior securities
SEOULBANK
separate assessment
separate client account
separate debt
separate estate
separate estates account
separate instrument
separate listing
separate property
separate share trading account
separate taxation for married couples
sequestration
serial bond
series of transactions
service-led economy
set-off
set-off and transfer report
set-off of the property tax
settled property
settlement
settlement backlog
settlement bank
settlement cap
settlement date
settlement of debts
settlement of physical shares
settlement period
settlement price
settlement risk
settlement system
settlor
seven-year Exchange Fund note
Sewage Services Trading Fund
Shacom Finance Limited
shadow director
Shanghai Commercial Bank Ltd.
Shanghai Securities Central Clearing and Registration Corporation
Shanghai Stock Exchange
share
share beneficially owned
share capital
share certificate
share dealing
share in issue
share investment
share margin lending
share market
share of a business
share of mutual fund
share of profit
share on local register
share option
share pending listing
share premium account
share price
share registrar
share repurchase
share rights
share split
share transfer
share warrant
share warrant to bearer
shareholder
shareholders' fund
shareholding
sharp increase
shell company
shell reactivation
Shenzhen Foreign Exchange Trading Centre
Shenzhen Securities Registration Company Limited
Shenzhen Stock Exchange
Shinhan Finance Limited
Shizuoka Bank, Ltd.
short
short call
short covering
short futures contract
short notice
short notice and time deposit
short of liquidity
short position
short sell securities
short selling
short selling system
short-dated securities
shortfall
shortfall in expenditure
short-term deposit
short-term indicator of economic condition
short-term interest rate
short-term paper
short-term rating
shroff account number
Siam Commercial Bank Public Company Limited
significant shareholder
silent partner
silver
silver currency
silver standard
Simple Guide to Bankruptcy,A
Simple Guide to Compulsory Winding-up ofCompanies,A
simple interest
simple portfolio
simultaneous econometric model
simultaneous equation model
Sin Hua Bank Limited
Sin Hua Finance Company Limited
Singapore Dollar [SGD]
Singapore International Monetary Exchange
Singapore Stock Exchange
Singapore Strait Times Index
single assessment
single entry system
single equation model
single fund
single market, the [Europe]
single parent allowance
single premium
single premium policy
single tender
sinking fund
size criterion [banking]
size of issue
size of the economy
slacken
slow down
slow trading
sluggish
sluggish turnover
slump
small and medium enterprise [SME]
Small and Medium Enterprises Committee
small bankruptcy
small business
Small Claims Tribunal
Small Claims Tribunal Suitors Fund Account
small depositor
small economy
small estate
smart card
snake
soaring market
Social Security Assistance Index of Prices
social welfare expenditure
Societe de Compensation des Marches Conditionels
Societe Generale
Societe Generale Asia Limited
Society of Actuaries of the United States of America
Society of Chinese Accountants and Auditors
Society of Worldwide Interbank Financial Telecommunication [SWIFT]
socio-economic infrastructure
soft currency
soft dollar practice
soft market
sole executor
sole proprietor
sole proprietorship
sole trustee
soliciting business
solid growth
solvency
Solvency Fund
source of additional revenue
source of fund
South Sea Bubble
South-East Asian Central Banks [SEACEN]
sovereign risk
soyabean futures
SPC Credit Limited
special cash bonus
Special Coin Suspense Account
special crossed cheque
special crossing
special debt securities
special drawing right [SDR]
special economic zone
special endorsement
special expenditure
special fund
special grant
special levy
Special Levy Fund
special manager
special payment
special proxy
special rates grant
special surplus
Special Suspense Account
special trust
special warrant
specific charge
specific deduction
specific duty
specific duty rate
specific relief
specific sum
specified rate rules
specified tax
speculation
speculative activity
speculative attack
speculative position
speculative pressure
spending guideline
spending pattern
spending power
split
split share
split trust
spoiled stamp
spot
spot assets
spot contract
spot exchange rate
spot foreign currency assets
spot foreign currency liabilities
spot index
spot market
spot month
spot month trading
spot price
spot rate
spot settlement
spot trading
spot transaction
spread
spread back
spread margin
spread option
spread table
spread trading
spreading
square position
squeeze
stabilization fund
staff on-cost
staff-related expenses
stag
stakeholder
stale cheque
stamp
stamp duty
stamp duty on contract note
stamp duty on conveyance of land
stamp duty on conveyance of properties
stamp duty on property transactions
stamp duty on stock transfers
stamp duty rate
stamp duty relief
Stamp Office [Inland Revenue Department]
standard amount [taxation]
Standard and Poor's 500 Index500
Standard and Poor's Corporation
Standard and Poor's Rating
Standard Chartered Bank
standard conversion rate
Standard London (Asia) Limited
standard of accounting and auditing practices
standard of disclosure
standard rate
standard rate zone
standard share
standard valuation method
standby credit
standby facility
Standing Accounting Instructions
Standing Committee on Company Law Reform
standing offer
Standing Order Form for Tax Reserve Certificate
stand-over order
Star Chamber
Star Chamber Action Group
Star Chamber review
start-up cost
start-up grant
State Administration of Exchange Control [China]
State Bank of India
statement
statement in lieu of prospectus
statement of account
statement of adjustment
statement of affairs
statement of annual account
statement of assets and liabilities
statement of calculation
statement of income and expenditure
statement of loss
statement of loss and gain
statement of profit and loss
statement of receipts and payments by the Government
Statement of Standard Accounting Practice [SSAP]
Statements of Insurance Practice
state-owned enterprise
statistical analysis and modelling
statistical indicator
statistical summary
Statistical Yearbook
statute-barred debt
Statutes of Distribution
statutory business
statutory charge
statutory compensation
statutory corporation
statutory debt
statutory declaration
statutory trust
stay buoyant
steady growth
steep rise
sterling area
Sterling Guarantee Agreement
stock
stock adjustment
stock balance summary
stock book
stock borrowing and lending agreement
stock broker
stock certificate
Stock Clearing Corporation [Philadelphia]
stock control account
stock control report
stock deposit and withdrawal
stock exchange
Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom]

stock exchange company
Stock Exchange Information Services Limited [SEIS]
Stock Exchange of Hong Kong Limited [SEHK][formerly known as the Unified Exchange]

Stock Exchange of Singapore
stock fund account
stock futures
stock index futures
stock index futures market
stock index option
stock list
stock market
stock option
stock options market
stock portfolio
stock sheet
stock split
stock unit
stock warrant
stock watering
stockbroker
stockbroking business
stockholder
Stockholm Options Market
Stockholm Stock Exchange
stock-in-trade
stocks and shares
stop limit order
stop loss order
stop order
stop payment
stop-go policy
storage fee
straddle trading
straight bond
straight letter of credit
straight-line depreciation method
straight-line fixed repayment
street shareholder
Strengthening of Currency Board Arrangements in Hong Kong [Hong KongMonetary Authority]

strike price
strong demand
strong growth
Structural Analysis Section [Financial Services Bureau]
structural ratio
structural transformation of the economy
structure of assets and liabilities
struggle between bulls and bears
Student Loan Fund
sub-agent
sub-contract
sub-contractor
sub-fund
subhead
subhead of expenditure
sub-index
subject to a trust
subject to tax
subordinated debt
subordinated deposit
subordinated loan
subordinated loan stock
sub-purchaser
subscriber
subscription
subscription list
subscription price
subscription rate
subsequent allowance
subsidiary
subsidiary business
subsidiary company
subsidiary ledger
Subsidiary Note Security Fund
subsidy
subsidy code
subsistence allowance
substandard loan
substantial appreciation of prices
substantial benefit
substantial savings
substantial shareholder
substantial transaction
sub-subsidiary company
sub-total
sub-transferee
sub-transferor
sub-underwrite
sub-underwriter
sub-underwriting commission
sub-underwriting contract
subvention
subvention system
Subventions and Lotteries FundAdvisory Committee
successful tenderer
succession
successor
sugar futures
sum assured
sum invested
sum payable
Sumitomo Bank Ltd.
Sumitomo Trust & Banking Co. Ltd.
Sumitomo Trust Finance (H.K.) Limited
summary liquidation case
summary of receipts and payments as trustee
sumptuary taxation
sundry creditor
sundry debtor
superannuation
superannuation allowance
Superintendent of Stamp Office
supernational credit rating
supervening contract
supervision fee
Supervision of Markets Division [Securities and Futures Commission]

supervisory authority
supervisory regime
supervisory system
supplementary appropriation
supplementary budget
supplementary capital
Supplementary Notes to the Fit and Proper Criteria (for applicants applying for licences under the
Leveraged Foreign Exchange Trading Ordinance)

supplementary provision
supplementary warrant
supplies contract
supply-side economics
Support Services Division [Hong Kong Monetary Authority]
suppress inflation
suppression factor
surcharge
Surcharge Notice
surety
surety bond
surge
surplus
surplus and deficit account
surplus assets
surplus funding
surplus income
surplus on recurrent account
surrender
surrender of benefits
surveillance programme
surviving joint owner
surviving partner
surviving trustee
suspend payment
suspense account
suspension
suspension of trading
sustained economic growth
sustained growth
swap adjustment centre
swap deposit
swap market
swap transaction
Swedish Krona [SEK]
Swiss Federal Banking Commission
Swiss Franc [CHF]
Swiss Options and Financial Futures Exchange AG
Swiss Reinsurance Company, Zurich
switching
Sydney Futures Exchange Ltd.
syndic
syndicated loan
syndication centre
synthetic call option
synthetic stock
synthetics
system of cartelized rates
system of financial administration
System of National Accounts [SNA]
systematic bias
systematic risk

T:
T+2 ruleT+2
tacking
Tai Po Industrial Estate Loan
Tai Sang Bank Ltd.
Tai Yau Bank Ltd.
take a position
takeover
takeover document
takeover offer
Takeovers and Mergers Panel [Securities and Futures Commission]

take-up rate
tangible assets
tap issue
tariff control
tax
tax agent
tax avoidance
tax band
tax base
tax benefit
tax break
tax burden
tax concession
tax credit
tax deductible
tax defaulter
tax discharged
tax due
tax element
tax evasion
tax exemption
Tax Exemption Certificate
tax haven
tax heldover
tax holiday
tax in default
Tax Innovation Committee
Tax Inspector
tax investigation
tax liability
tax loophole
tax net
tax payable
tax position
tax proposal
tax refundable
tax regime
tax relief
tax representative
Tax Reserve Certificate
Tax Reserve Certificate Scheme
tax return
tax stoodover
tax system
tax threshold
tax undercharged
tax year
taxable
taxable bracket
taxable capacity
taxable income
taxable payroll emolument
taxable profit
taxable value
taxation
Taxation Institute of Hong Kong
Taxation Officer
taxation payment
taxation treatment
tax-loaded
tax-loaded fee
taxpayer
technical adjustment
technical approach
technical backup service
technical correction
technical rally
technical reaction
technical rebound
technical support
telegraphic transfer [T/T]
telegraphic transfer advice
telegraphic transfer duty
telegraphic transfer rate
temporary assurance
temporary certificate
temporary credit
temporary debit
temporary loading of 1/2 percentage point
temporary overdraft facility
temporary preferential rate
tenancy in common
tenant
tender
tender board
tender closing date
tender deposit
tender evaluation
tender for construction
tender for purchase
tender for supply
tender form
tender index
tender label
tender negotiation
tender notice
tender offer
tender price
tender price index
tender procedure
tender report
tender selection
tender selection criteria and marking scheme
tender specifications
tender validity
tenderer
term bond
term borrowing
term contract
term contractor
term debt
term of partnership
terminable charge
territorial source principle [taxation]
tertiary production
testator
Thai Farmers Bank Public Company Limited
Thai Military Bank Public Company Limited
Thailand Baht [THB]
thin market
thin trading
Third Quarter Economic Report 19XX
three-tier financial structure
tick rule
ticket
tier X capital
tight budget
tight demand
tight policy
time apportionment [taxation]
"time apportionment" case
time basis [taxation]
time deposit
time deposit rate
time for lodging proof
time for stamping
time loan
time loan secured
time loan unsecured
title
title to shares
tobacco duty
Tokai Bank, Ltd.
token allowance
token figure
token money
token provision
token remuneration
Tokyo Grain Exchange
Tokyo International Financial Futures Exchange
Tokyo Stock Exchange
Tokyo Sugar Exchange
Tokyo-Mitsubishi International (HK) Limited
tombstone
tontine
tontine business
top credit rating
topping up'
Toronto Futures Exchange
Toronto Stock Exchange
Toronto-Dominion Bank
total aircraft income
total aircraft profit
total allowance and deduction
total assessable income
total business turnover
total capital expenditure
total commitment value
total cost of realization
total expenditure
total export
total final demand
total government revenue
total gross expenditure
total gross output
total income
total indebtedness
total lending
total liabilities
total market capitalization
total money
total net interbank borrowing
total outstanding loans
total property lending
total rates charges
total receipt
total revenue
total shipping income
total shipping profit
total tax payable
tourist price index
Toyo Trust and Banking Co., Ltd.
Toyo Trust Asia Limited
track record
trade
trade aggregate
trade balance
trade bill
trade credit
trade date
trade deficit
trade discount
trade finance
trade financing loan
trade gap
trade index
trade mark
trade name
trade surplus
trade unit value index
Traded Options Committee [Stock Exchange of Hong Kong Limited]

Traded Options Division [Stock Exchange of Hong Kong Limited]

traded options market
trade-for-trade settlement
trader
trade-weighted average
trade-weighted average value
trade-weighted effective exchange rate index
trade-weighted effective exchange rate index of Hong Kong dollar
trade-weighted exchange rate
trade-weighted exchange rate index
trade-weighted value
trading
trading account
trading adviser
trading adviser's representative
trading and profit and loss account
Trading and Settlement Committee [Stock Exchange of Hong Kong Limited]

trading at narrow ranges
trading book
trading capacity
trading company
trading day
Trading Department [Stock Exchange of Hong Kong Limited]
trading economy
trading floor
trading fund
trading hall
trading in shares
trading limit
trading malpractice
trading particulars
trading profit
trading receipt
trading record
trading report
trading rules
trading stock
trading system
trading terminal
trading unit
trading volume
traditional voice broker
Trans Canada Options, Inc.
transaction
transaction and clearing fees
transaction cost
transaction for money consideration
transaction levy
transaction note
transaction number
transaction price
transfer
transfer agent
transfer book
transfer certificate
transfer credit voucher
transfer debit voucher
transfer deed
transfer deed stamp
transfer deed stamp duty
transfer fee
transfer income
transfer of assets across jurisdictions
transfer of business
transfer of securities as security for a loan
transfer of stock
transfer of title
transfer order
transfer payment
transfer to...
Transfer Voucher
transferee
transferee company
transferor
transferor by delivery
transferor company
transferred from...
transitional adjustment
transitional grant
translation of foreign currencies
Travel Industry Compensation Fund
traveller's cheque
traveller's letter of credit
travelling allowance
travelling expenses
treasurer
Treasury
Treasury Accountant
Treasury Accounts Branch [Treasury]
treasury bill
treasury bond
treasury note
treasury securities
treasury stock
treaty business
treaty negotiation
treaty reinsurance business
trend analysis
trend growth
trend growth rate
trend line
trend projection
triennial equalization account
triennial grant
trigger point
trigger ratio
trim back
troy
true account
true annual percentage rate
true market value
true owner
trust
trust account
trust assets
trust capital
trust company
trust corporation
trust deed
trust estate
trust for sale
trust fund
trust instrument
trust liabilities
trust money
trust of a public character
trust period
trust property
trust receipt
trust securities
trust will
trustee
trustee company
trustee for sale
trustee of residuary estate
trustee's account
trustees trading account
trusteeship
trustor
turnover
turnover tax

U:
UCO Bank
ultimate controlling company
ultimate controlling interest
ultimate holding company
umbrella fund
unabsorbed allowance
unabsorbed loss
unallocable expenditure
Unallocated Stores Suspense Account
unallowed expenditure
unappropriated profit
unavoidable commitment
uncalled capital
uncalled share capital
uncapitalized interest
uncashed dividend
uncertificated system
unclaimed deposit
unclaimed fund
uncommitted balance
unconfirmed letter of credit
uncovered deficit
uncovered option
uncovered position
uncrossed cheque
under margin
under-assessment [taxation]
underestimate
under-expenditure
underlying assets
underlying share
underlying trend of inflation
underspending
understatement
understatement of income
understatement of profit
undertaking
undervalued currency
underwrite
underwriter
underwriting agreement
underwriting commission
underwriting commitment
underwriting contract
underwriting facilities
underwriting margin
underwriting profit
underwriting result
underwriting year basis
undischarged bankrupt
undischarged commitment
undistributed money
undistributed post-acquisition reserve
undistributed profit
undivided profit
undue fluctuation
undue movement in share prices
undue risk
unduly burdensome
unearned premium
unearned premium portfolio
unencumbered
unendorsed cheque
unexpended balance
unexpired risk
unfavourable balance
unfunded liabilities
Unified Exchange [presently known as Stock Exchange of Hong Kong Limited]

Unified Exchange Compensation Fund
uniform debenture
unilateral relief from double taxation
unilateral restraint
unilateral undertaking
unincorporated body
unincorporated business
Union Bank of Hong Kong Ltd.
Union Finance Limited
unissued share
unit cost basis
unit holder
unit liabilities
unit trust
unit trust fund
unit trust manager
unit trust scheme
unit value
unit value index
United Chinese Bank Ltd.
United Kingdom Royal Mint
United Nations Commission on International TradeLaw [UNCITRAL]
United Nations Development Programme [UNDP]
United Overseas Bank Ltd.
United States Dollar [USD]
University Grants Committee [UGC]
unlawful pawning
unlimited company
unlimited liability investment
unliquidated damages
unliquidated debt
unlisted company
unlisted securities
unnecessary expenses
unpaid capital
unprofitable
unprofitable contract
unqualified acceptance
unquantifiable assets
unquoted assets
unquoted issue
unquoted securities
unquoted share
unrealized profit
unredeemed goods
unregistered company
unregistered share
unreimbursed charges
unsatisfied debt
unsecured
unsecured creditor
unsecured guaranteed bond
unsecured liabilities
unsecured loan
unsecured loan stock
unsecured obligation
unsecured paper assets
unsettled contract
unsettled order report
unsettled position
unsolicited call
unspent balance
unspent grant
unsystematic risk
unusual transaction
unwanted stamp
unwritten sale agreement
up limit
up reversal
uplift
up-market
upset premium
upset price
upswing
uptrend
upturn
upward adjustment
usual rate of net profit
usufruct
utilities sectorial index
utilities sub-index
utility charges
utility-type undertaking

V:
valid and subsisting bill
valid bilateral netting arrangement
valid branch registration certificate
valid business registration certificate
valid discharge
valid endorsement
valuable consideration
valuation
valuation balance sheet
valuation date
valuation effect
valuation list
valuation of assets
valuation report
valuation strain
value
value at cost
value index
value index for construction works
value of cash-sweep chances
value of cash-sweep tickets sold
value of construction works
value of distribution
value of export
value of gross output
value of import
value of property
value of re-export
value of sum assured
value of the consideration
value-added product
value-added tax [VAT]
value-at-risk model
value-for-money
value-for-money audit
value-for-money criterion
value-for-money study
valuer
value-weighted index
variable
variable interest investment
variable interest securities
variation
variation of contract
vendor
venture capital
Venture Capital Fund
venture capital market
venture company
very substantial acquisition
vested annuity
vested estate
vested interest
vested liabilities
vested reversionary bonus
vesting date
vesting order
viability
Vienna Stock Exchange
Vietnam Finance Company Limited
virement
visible trade
visible trade account
visible trade deficit
visible trade gap
volatility
volume index
volume of business
volume of trading
volume of transaction
voluntarily surrender
voluntary agreement
voluntary chargeable agreement for sale
voluntary code
voluntary disclosure of tax evasion
voluntary disposition
voluntary liquidation
voluntary settlement
voluntary winding-up
vote
vote on account
vote on account warrant
vote on supplementary warrant
voting of fund
voting share
voucher

W:
wage
waiver
waiver of fees
waiver of loan
warehouse
warrant
warrant exercisable
warrant exercised [listing method]
warrant issue prospectus
warrant stock
warrant to subscribe
wash sale
Wayfoong Credit Limited
Wayfoong Finance Ltd.
wayward and erratic movement
weak
weak consumer spending
wealth effect
weight
weighted average
weighted average of exchange rate
weighted market capitalization
weighted mean salary
weighting system of the Consumer Price Index
well-capitalized
Wellington Stock Exchange
West Germany's Commerzbank Index
Westdeutsche Landesbank Girozentrale
Western European economies of greatest reference to Hong Kong
Western industrialized economy
Westpac Banking Corporation
whitewashed transaction
wholesale bank
wholesale banking
wholesale tax
wholly-owned subsidiary
W.I. Carr Indosuez Capital Asia Limited
wider margin of variation
width of two tax bands
wilful evasion
will
winding-up
winding-up order
winding-up petition
winding-up proceeding
Windsor Declaration
Wing Hang Bank Ltd.
Wing Hang Finance Company Limited
Wing Lung Bank Limited
Wing Lung Finance Limited
Winnipeg Commodities Exchange
Winnipeg Commodity Clearing Limited
with recourse letter of credit
withdrawal of offer
withholding tax
without-profit business
with-profit business
workforce
working balance
working capital
Working Group on Corporate Governance [Stock Exchange of Hong Kong Limited]

Working Group on Financial Facilities
Working Group on Hong Kong's Economic Relationship with China
Working Group on New Market Development [Stock Exchange of Hong Kong Limited]

Working Party on Financial Disclosure
Working Party on Payment and Settlement System
working population
Works Account
World Bank
World Bank Group
World Bank/International Monetary Fund Annual Meeting
World Competitiveness Report 19XX [published by the International Institute for Management
Development and theWorld Economic Forum]

World Economic Forum
World Gold Council
World Trade Organization [WTO]
worldwide profit
wound-up company
write back
write down
write off
write up
written commitment
written-down value
written-down value on disposal
Y:
Yamaguchi Bank, Ltd.
Yankee bond
Yasuda Trust & Banking Co. Ltd.
Yasuda Trust Asia Pacific Limited
year of assessment
year preceding a year of assessment
yearly rent
year-on-year growth rate
year-to-year percentage increase
"yee wui"
yield
yield curve
yield of dividend
yield to maturity
Yien Yieh Commercial Bank Ltd.
Yien Yieh Finance Company Ltd.
Yuen Long Industrial Estate Loan

Z:
zaibatsu [Japanese]
zero coupon bond
zero growth
zero-based budgeting
zonal charge
Zurich Stock Exchange__

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