| 1. | Relief for stock borrowing and lending transactions part a : commercial stock loans
证券借用及借出交易可获得的印花税宽免甲部商业证券借贷 |
| 2. | Relief for stock borrowing and lending transactions part a - commercial stock loans
证券借用及借出交易可获得的印花税宽免甲部商业证券借贷 |
| 3. | Relief for stock borrowing and lending transactions part a - commercial stock loans
证券借用及借出交易可获得的印花税宽免甲部商业证券借贷 |
| 4. | Transfer of shares under stock borrowing and lending transactions may be exempted from stamp duty
根据证券借用及借出交易进行的股票转移，可豁免印花税。 |
| 5. | Article 17 securities may be loaned only for a period of no more than six months starting from the execution date of a lending transaction
第17条有价证券借贷期间，自借贷交易成交日起算，最长不得超过六个月。 |
| 6. | Transfer of shares under stock borrowing and lending transactions may be exempted from stamp duty . for details , please refer to the stamp office interpretation and practice notes on
详情请参阅《印花税署释义及执行指引》 ?证?借用及借出交易，申请手续请参阅 |
| 7. | Article 19 the delivery and redelivery of the underlying securities and collateral securities in a securities lending transaction shall be made either by book - entry transfer or by title transfer registration
第19条有价证券借贷交易标的证券及担保品证券之交付及返还，应采帐簿划拨或转让登记方式办理。 |
| 8. | The securities firm shall approve a line of credit to a customer based on the result of a credit check against such customer , and furnish a risk disclosure statement disclosing therein the risks associated with securities lending transactions
证券商应依客户徵信结果，核定其客户得借贷额度，并提供风险预告书，揭露有价证券借贷交易之可能风险。 |
| 9. | Article 15 for the purposes of this chapter , the term " underlying assets " of securities lending transactions refers to those securities eligible for margin purchases and short sales , and such other securities as may be approved by the competent authority
第15条本章所称有价证券借贷交易标的，系指得为融资融券交易之有价证券或其他经主管机关核准之有价证券。 |
| 10. | Article 21 a securities firm shall on a daily basis transmit information about the transaction amount , transaction details , and outstanding balance with respect to securities lending transactions for each customer , to the securities exchange or the over - the - counter securities market , and the latter shall compile such information and publish the outstanding amount of all securities lending transactions before the opening of market on the next business day
第21条证券商应每日将其客户借贷额度、借贷之交易明细与馀额等资料传送证券交易所及证券柜台买卖中心，由证券交易所及证券柜台买卖中心汇计，于次一营业日开市前公告有价证券借贷交易馀额。 |
