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A. 有關香港投資者識別碼制度在產品範圍的常見問題

問1 :

如定息/債券工具(例如聯交所《上市規則》第三十七章所指的債務證券)乃在聯交所上市,但並非在聯交所的交易系統上買賣(即純粹在交易方之間進行場外買賣),而交易所參與者無須依據聯交所的規則向其匯報有關買賣,則是否須根據香港投資者識別碼制度對這些定息/債券工具的交易附加券商客戶編碼?

答:

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

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

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

最後更新日期: 2022年1月21日

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