【正文】 nance 《企業(yè)管治常規(guī)守則及企業(yè)管治報(bào)告征求意見草擬本》 Exposure of Draft Code on Corporate Governance Practices and Corporate Governance Report 企業(yè)融資協(xié)會(huì) The Corporate Finance Association(CFA)《企業(yè)融資顧問操守準(zhǔn)則》(證監(jiān)會(huì)) Corporate Finance Adviser Code of Conduct(SFC)先進(jìn)先出 first in, first out(FIFO)全面收購建議 general offer 全面披露 full disclosure 全面結(jié)算參與者 General Clearing Participant(GCP)全面豁免 blanket waiver。general waiver 全面攤薄每股盈利 fully diluted earnings per share 全球期貨交易系統(tǒng) Globex 全國社會(huì)保障基金 National Social Security Fund 全國電子交易系統(tǒng)(中國內(nèi)地) National Electronic Trading System(NETS)(Mainland China)全部完成或放棄買賣盤 allornone order 全資附屬公司 whollyowned subsidiary 全數(shù)執(zhí)行或立刻取消 FillorKill(FOK)全額或取消 FillorKill(FOK)全權(quán)代客買賣賬戶 discretionary account 全權(quán)委托戶口 discretionary account 全權(quán)委托盤 discretionary order。noforcing order。order at discretion 全權(quán)信托 discretionary trust 全權(quán)管理人 discretionary manager 共用代理人(中央結(jié)算系統(tǒng)) mon nominee(CCASS)「共用代理人」股票 “mon nominee” share certificate 共用軟件 shareware 共同抵押品管理系統(tǒng) Common Collateral Management System(CCMS)共同風(fēng)險(xiǎn)管理系統(tǒng) Common Risk Management System 再貼現(xiàn) rediscount 印花稅 stamp duty 《印花稅條例》 Stamp Duty Ordinance 印花稅署署長 Collector of Stamp Revenue 合成工具 synthetics 合成期權(quán) synthetic option 合成認(rèn)購期權(quán)長倉 synthetic long call 合并 amalgamation。consolidation。merger 合并有形資產(chǎn)凈值 bined net tangible assets 合并與收購 mergers and acquisitions 合約互惠基金 contractual mutual fund 合約股數(shù) contract size 合約乘數(shù) contract multiplier 合約規(guī)格 contract specifications 合約單位 contract unit 合格交付 good for delivery 合格境內(nèi)機(jī)構(gòu)投資者 Qualified Domestic Institutional Investor(QDII)合格境外機(jī)構(gòu)投資者 Qualified Foreign Institutional Investor(QFII)合資企業(yè) joint venture 合資合同 joint venture contract 合資格主管 Eligible Supervisor 合資格機(jī)構(gòu)買家 qualified institutional buyer 合資格證券 eligible securities 合營企業(yè) joint venture 同日行使 same day exercise 同系附屬公司 / 同集團(tuán)附屬公司 fellow subsidiary 名義匯率 nominal exchange rate 吊銷資格令 disqualification order 回升 rally 回本期 payoff period 回扣 / 回傭 rebate。mission rebate。submission 回收期 payoff period 回抽傭金 submission 回報(bào) return。payoff 回報(bào)率 rate of return 回補(bǔ)機(jī)制 claw back mechanism 回應(yīng)時(shí)間 response time 回購 buyback(cf repurchase agreement)回購協(xié)議 repurchase agreement(repo)回購權(quán)證 call warrant 在交易所買賣的期權(quán) traded option 在建工程 constructioninprogress 地區(qū)性指數(shù)認(rèn)購權(quán)證 regional index call warrant 多工作站 multipleworkstations 多工作站系統(tǒng) Multiworkstation System(MWS)多批交收處理程序 batch settlement run 多種貨幣買賣 multicurrency trading 多頭* long position。bull position 《如何撰寫清楚易明的公布》(刊物)(證監(jiān)會(huì)) How to Create Clear Announcements(publication)(SFC)存貨 inventory 存款公司公會(huì) The DepositTaking Companies Association 存管代理人 depository nominee 存管處及共用代理人系統(tǒng) Depository and Common Nominee System(DNS)孖展 margin 孖展客戶 margin client 孖展買賣 margin trading 孖展融資 margin financing 孖展覆蓋率 margin coverage ratio 賬目 annual accounts 年報(bào) annual report 年結(jié)日 balance sheet date 成本效益 cost effectiveness 成交紀(jì)錄 trading record 成交單 / 成交單據(jù) / 買賣單據(jù) contract note 成交調(diào)整 trade amendment 成交額比率 turnover ratio 扣減率 discount rate 收市后交易 afterhours dealing 收市后資料傳送服務(wù) Endofday Trade Data File Transfer Service 收市差額繳款 dayend marks 收市價(jià) closing price 收市盤 attheclose order 收取內(nèi)幕消息人士 tipper 收取即日差額繳款機(jī)制 intraday marks collection mechanism 收益 revenue。ine。gain 收益率 yield 收益率曲線 yield curve 收益圖 payoff diagram 收款代理 receiving agent 收款銀行 receiving bank 《收款銀行在新股發(fā)行中扮演的角色指引》(金管局) Guideline on Role of the Receiving Bank in New Share Issues(HKMA)收費(fèi) charge 收費(fèi)結(jié)構(gòu) charging structure 收緊信貸 credit squeeze 收盤價(jià) closing price 收購 acquisition。takeover。buyout / buyout 收購上訴委員會(huì)(證監(jiān)會(huì)) Takeovers Appeal Committee(SFC)收購及合并委員會(huì)(證監(jiān)會(huì)) Takeovers amp。 Mergers Panel(SFC)收購建議 offer 早市 morning session 有形資產(chǎn)凈值 net tangible assets 有抵押權(quán)證 collateralised warrant 有限制牌照銀行 restricted licence bank 有限責(zé)任公司 limited liability pany 有條件協(xié)議 conditional agreement 有條件現(xiàn)金收購/要約 conditional cash offer 有資產(chǎn)支持的債務(wù)證券 assetbacked securities(ABS)有擔(dān)保的賣空交易 covered short selling 《有關(guān)申報(bào)賣空活動(dòng)及備存證券借出紀(jì)錄規(guī)定的指引》(證監(jiān)會(huì)) Guidance Note for Short Selling Reporting and Stock Lending Record Keeping Requirements(SFC)《有關(guān)在互聯(lián)網(wǎng)上提供財(cái)經(jīng)資訊的通告 ─ 發(fā)牌規(guī)定》(證監(jiān)會(huì)) Circular on Provision of Financial Information on the Internet ─ Licensing Requirements(SFC)《有關(guān)改善規(guī)管上市事宜的建議諮詢文件》 Consultation Paper on Proposals to Enhance the Regulation of Listing 《有關(guān)改善規(guī)管上市事宜的建議諮詢總結(jié)》 Consultation Conclusions on Proposals to Enhance the Regulation of Listing 有關(guān)長時(shí)間停牌公司之報(bào)告 Prolonged Suspension Status Report 《有關(guān)建議加強(qiáng)監(jiān)督核數(shù)師的公眾利益活動(dòng)及成立財(cái)務(wù)匯報(bào)檢討委員會(huì)的諮詢文件》 Consultation Paper on the Proposals to Enhance the Oversight of the Public Interest Activities of Auditors and Establish a Financial Reporting Review Panel 有關(guān)創(chuàng)業(yè)板內(nèi)地發(fā)行人監(jiān)管合作事宜之換文 Letter of Exchanges regarding regulatory cooperation for mainland panies to be listed on GEM 《有關(guān)無紙化證券市場(chǎng)的建議運(yùn)作模式的諮詢文件》 Consultation Paper on a Proposed Operational Model for a Scripless Securities Market 有關(guān)發(fā)行人延遲公布業(yè)績之報(bào)告 Status Report on Issuers39。 Delay in Releasing Results Announcement 《有關(guān)電子交易條例內(nèi)適用于成交單據(jù)的規(guī)定的指引》(證監(jiān)會(huì)) Guidance Note on the Application of the Electronic Transactions Ordinance to Contract Notes(SFC)《有關(guān)對(duì)保薦人及獨(dú)立財(cái)務(wù)顧問監(jiān)管的諮詢文件》 Consultation Paper on the Regulation of Sponsors and Independent Financial Advisers 《有關(guān)對(duì)保薦人及獨(dú)立財(cái)務(wù)顧問監(jiān)管的諮詢總結(jié)》 Consultation Conclusions on the Regulation of Sponsors and Independent Financial Advisers 《有關(guān)監(jiān)管證券及期貨的網(wǎng)上交易諮詢文件》 Consultation Paper on the Regulation of OnLine Trading of Securities and Futures 有關(guān)暫時(shí)停牌公司之報(bào)告 Temporary Suspension Status Report 《有關(guān)賦權(quán)證券及期貨事務(wù)監(jiān)察委員會(huì)代表公司提出衍生訴訟的建議諮詢文件》 Consultation Paper on the Proposal to Empower the Securities and Futures Commission to Initiate a Derivative Action on Behalf of a Company 次要控制人 minority controller 老鼠倉活動(dòng) rat trading。scalping 自主評(píng)級(jí)(銀行) Individual rating(banking)自由兌換 free convertibility 自由增購率 “trading only” stocks 自行結(jié)算 selfclearing 自行結(jié)算參與者 Self Clearing Participant(SCP)自律監(jiān)管機(jī)構(gòu) selfregulatory organisation。selfregulating organisation 自動(dòng)行使(期權(quán)) automatic exercise(options)自動(dòng)配對(duì)股份 automatched stock 自動(dòng)對(duì)盤及成交系統(tǒng)（自動(dòng)對(duì)盤系統(tǒng)） Automatic Order Matching and Execution System(AMS)自動(dòng)對(duì)盤系統(tǒng)未完成買賣盤紀(jì)錄 AMS order book 自動(dòng)對(duì)盤系統(tǒng)第二終端機(jī) AMS Second Terminal 自動(dòng)熒幕交易系統(tǒng) automated screen trading system(AST system)自動(dòng)暫緩交易機(jī)制 circuit breaker 自發(fā)性收購 management buyout(MBO)自置光纖線路 private fibre optical circuit 自營買賣 proprietary trading 行 hong 行使 exercise 行使方