客戶資產確認函

本常見問題就載於證及期貨事員會201978月發出題為“保障客戶資產的新措施"的通函內有關中介機構及認可機構須擬備和簽署客戶資產確認函的規定提供進一步指引。

問1 :

中介機構是否必須就持有客戶資產的海外帳戶安排簽訂客戶資產確認函?

答:

如日期為201978日的通函所指,中介機構須就其於認可機構開立並持有客戶資產的客戶帳戶及信託帳戶簽訂客戶資產確認函。這些帳戶是按照《證券及期貨(客戶款項)規則》及《證券及期貨(客戶證券)規則》而開立,以在香港持有客戶款項及證券客戶資產帳戶)。

雖然海外客戶資產可能不屬於《證券及期貨(客戶款項)規則》及《證券及期貨(客戶證券)規則》蓋範圍,但中介機構仍然應該進行盡職審查,以評估及確保在海外持有的客戶資產已獲相應司法管轄區的相關規則和規例充分保障。

中介機構應注意,依據《證券及期貨事務監察委員會持牌人或註冊人操守準則》第11.1(a)段,它們負有確保客戶資產獲得充分保障的監管責任。

問2 :

關於客戶資產確認函範本內的(f)款,交易相關收費(例如交易徵費或經紀佣金)及企業行動所附帶的收費是否可從客戶資產帳戶中扣除?

答:

(f)款旨在防止客戶資產被附帶於服務和維持客戶資產帳戶的收費所抵銷。帳戶層面的費用例如最低結餘收費及轉帳費,不應從客戶資產帳戶中扣除。

如證券交易或保管人帳戶被指定為客戶或信託帳戶,與代客戶進行的證券及期貨交易有關連的佣金及其他恰當收費(例如交易相關收費及企業行動所附帶的收費)則可從客戶資產帳戶中扣除。

最後更新日期: 2020年10月30日

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