财务术语2.docx

抵押债项 secured debts抵押证券 asset-backed securities （ABS）抵销 set off拆骨专家 asset stripper拆卖资产 asset stripping招股书 / 招股章程 prospectus招股价 issue price招股机制 offering mechanism招标发售 offer by tender放宽利率管制 deregulation of interest rates放宽管制 deregulation服务业联会香港总商会 Coalition on Service IndustryHong Kong General Chamber of Commerce东亚及大洋洲证券交易所联会 East Asian and Oceanian Stock Exchanges Federation （EAOSEF）东南亚国家协会（东协） Association of South-East Asian Nations （ASEAN）东盟地区论坛 ASEAN Regional Forum东盟自由贸易区 ASEAN Free Trade Area （AFTA）武士债券 samurai bond沽出未抵押期权 naked option writing沽出备兑期权 covered writing沽出认沽期权 write a put option沽出认购期权 write a call option沽空 short selling沽盘 sell order沽盘价 ask price; asked price法人股中国内地 legal person shareMainland China法定公益金中国内地 statutory public welfare fund Mainland China法定公积金中国内地 statutory surplus reserveMainland China法定股本 authorised capital法定储备 statutory reserve法律风险 legal risk法律实体 legal entity法团大股东具报书 Corporate Substantial Shareholders Notification泡沫经济 bubble economy波幅 volatility注入资产 asset injection炒高价格 ramping; price ramping争夺式收购 contested takeover物业估值师 property valuer物业增值税 property gains tax狙击手收购 predator; raidertakeover直接存款/存账指示 Direct Credit Instruction （DCI）直接扣款/扣账指示 Direct Debit Instruction （DDI）直接纳入中央结算系统的新股 direct stock admissionCCASS直接结算 direct clearing直接结算参与者 Direct Clearing Participant （DCP）直通式交易程序 straight-through processing直驳光纤 dark fibre直线折旧法 straightline method of depreciation空仓 / 空头* bear position; short position股市资料 Fact Book; Fact Sheet股市资料捐赠计划 Stock Market Information Donation Programme股本 share capital股本基数 equity base股本价值 value of equity capital股本证券 equity securities股本权证 equity warrant; subscription warrant （vs derivative warrant）股份化 demutualisation股份代号 stock code股份交收费 stock settlement fee股份存入表格 Stock Deposit Form股份存放费 stock deposit fee股份收纳 stock conversion股份有限公司 joint stock company股份制 demutualisation股份承押人 stock pledgee股份承押人参与者中央结算系统参与者 Stock Pledgee ParticipantCCASS Participants股份拆细 split; stock split股份计划 share scheme股份页大利市机 stock pageTeletext股份托管费 stock custody fee股份提取费 stock withdrawal fee股份结算费 stock clearing fee股份认购权 share option股份卖空试验计划 Short Selling Pilot Scheme股份购回 share repurchase股份购回守则 Code on Share Repurchases股份转移日结单中央结算系统 Daily Movement StatementCCASS股份转移报告中央结算系统 Statement of Stock MovementCCASS股份权益 share entitlements股价敏感资料披露指引 Guide on disclosure of price-sensitive information股东名册 register of members; share register股东周年大会 annual general meeting （AGM）股东特别大会 extraordinary general meeting （EGM）股东贷款 shareholder loan股东应占溢利 profits attributable to shareholders股东权益 equity interest股东权益小组证监会 Shareholders Group SFC股息率 dividend yield股息单 dividend warrant股票出借人 stock lender股票承押人 stock pledgee股票非流动化 immobilisation of share certificate股票非实物化 dematerialisation of share certificate股票按贷财务活动 share margin financing股票借贷 stock borrowing and lending股票借贷数额资料页大利市 stock borrowing and lending position information pageTeletext股票期货 stock futures股票期权 stock option; equity option股票期权系统 Traded OPtions System （TOPS）股票期权参考教育站 Stock Options Reference Educator （SCORE）股票期权从业员专业课程 Professional Course for Equity Options Practitioners股票登记费 scrip fee股票贷出户口 Stock Lending Account股票归还 stock return股价不动时回报 standstill return股价敏感资料 price-sensitive information股权 equity interest; shareholding芝加哥交易所 Chicago Board of Trade （CBOT）芝加哥商品交易所 Chicago Mercantile Exchange （CME）芝加哥期权交易所 Chicago Board Options Exchange （CBOE）近价盘 about order金银业贸易场 Chinese Gold and Silver Exchange Society金银证券交易所 The Kam Ngan Stock Exchange金融大改革英国 Big BangUK金融工具 financial instrument金融中介现象 financial intermediation金融中介机构/团体 financial intermediary金融市场 financial market金融市场检讨报告 Report on Financial Market Review金融行动专责委员会 Financial Action Task Force （FATF）金融服务法令英国 Financial Services ActUK金融服务网络 FinNet金融租赁* financial lease金融基建督导委员会 The Steering Committee on the Enhancement of Financial Infrastructure金融期货 financial futures金融机构 financial institution金边证券 gilt-edged securities长仓 long position; bull position附加自动对盘终端机用家 additional AMS terminal user附寄结单服务的股份独立户口中央结算系统 Stock Segregated Account with Statement Service CCASS附带执行买卖盘伦敦交易所 contingent orderLSE附属公司 subsidiary附属贷款 subordinated loan非上市可交易股份 trading only stocks非中介化 disintermediation非市场庄家的交易 non-market-making transaction非正常项目 abnormal item非成立为有限公司的注册人士 unincorporated registered person非即日平仓交易 overnight trade非实时数据 delayed data非受监管发行人 unregulated issuer非所有者权益变动表 statement of non-owner movement in equity非金钱佣金 soft commission非金钱利益 soft-dollar benefits非执行董事 non-executive director非常重大的收购事项 very substantial acquisition非现货月恒生指数期货合约 non-spot month Hang Seng Index futures contract非登记持有人 non-registered holder非结算的期权买卖参与者 / 非结算参与者/ 期权买卖 Non-Clearing Options Trading Participant; Non-Clearing Participant （NCP）options trading非经常项目 extraordinary item非认可负债 non-ranking liabilities非整手买卖盘 round-lot-plus order保本信托基金 guaranteed unit trust保本产品 capital preservation product保本证 Capital Protected Instrument （CPI）保值公债中国内地 Public Debt （Inflation-Linked Subsidy） TreasuryMainland China保留意见 qualified opinion保管人 custodia