D

DvP see delivery vs payment
DCASS see Derivatives Clearing and Settlement System
DCI see Direct Credit Instruction
DCP see Direct Clearing Participant
DDF see Digital Data Feed
DDI see Direct Debit Instruction
DMT see dual mode terminal
DNS see Depository and Common Nominee System
DTB see Deutsche Terminborse
DTC see deposit-taking company
DTC【US】 see Depository Trust Company【US】

daily average funds netting efficiency 款项净额结算每日平均效率
daily average settlement efficiency 每日平均交收效率
daily margin 每日按金
daily margin call 每日按金要求
Daily Movement Statement【clearing】 股份转移日结单【结算】
Daily Trading Activity and Open Positions Summary Report【futures】 每日交易活动及持仓报告【期货】
daily trading limit 每日价格上限
dark fibre 直驳光纤
data feed 数据传送专线
day order 即日买卖盘；即日盘
day trade 即日买卖；「即日鲜」；即日平仓交易
day-end marks 收市差额缴款
de minimus (waiver) provision 最低豁免规定
deal ticket 买卖盘纸
dealer 证券商；交易商
dealer's representative 证券商代表
dealing director 证券商董事
dealing partnership 证券合伙商号
dealing practice 买卖惯例
dealing room 盘房
debenture 债券；债权证
debit 借额
debit balance 借方结余
debt chain 债务链
debt-for-equity swap 债转股
debt market 债务市场
debt repayment 债务偿还
debt securities 债务证券；债券
debt-to-equity ratio 负债比率
debtor 债务人
Declaration and Undertaking with regard to Directors 《董事的声明及承诺》
dedicated line 专用线路
deemed VAT 设定增值税
deep-in-the-money option 极价内期权
deep-out-of-the-money option 极价外期权
default 失责；未能履行责任
default recovery contribution 失责追收供款
defaulter 失责人士
defective securities 问题证券
defence document 反收购文件
deferred share 递延股
deferred tax 递延税项
deflation 通货紧缩；通缩
delayed data 延时信息；非实时数据
delineation of activities 业务划分
delisting 除牌；退市；摘牌*
delivery 交付
delivery vs payment (DvP) 货银两讫；货银同步交收；
货银对付方式交收
delta【options】 对冲值【期权】
delta hedge delta 式对冲；无风险对冲
delta neutral delta 零值
dematerialisation of share certificate 非实物化
demutualisation 股份化；股份制；将会员制转为股份制
denominated in (DM) 以（马克）计值；以（马克）为计价货币；以（马克）为单位
Deposit-Taking Companies Association, The 存款公司公会
deposit-taking company (DTC) 接受存款公司
Depository and Common Nominee System (DNS) 存管处及共享代理人系统
depository nominee 存管代理人
depository receipt 预托证券
Depository Trust Company (DTC)【US】 美国存管信托公司
depreciation 折旧；贬值
deregulation 放宽管制
deregulation of interest rates 放宽利率管制
derivative action 衍生诉讼
derivative warrant 衍生权证
derivatives 衍生产品；衍生工具
Derivatives Clearing and Settlement System(DCASS) 衍生产品结算及交收系统
derivatives market 衍生产品市场；衍生工具市场
Derivatives Market Consultative Panel 衍生产品市场咨询小组
designated bank 指定银行
Designated Compliance Officer 专责监察主任
designated deposit 委托存款*
designated securities 指定证券
Deutsche Bundesbank 德意志联邦银行
Deutsche Terminborse (DTB) 德国期货及期权交易所
diagonal spread 对角买卖
differential reporting 权衡报告制度
Digital Data Feed (DDF) 数码数据传送专线
digital information service 数码信息服务
dilution 摊薄；稀释*
Diploma Course in Advanced Securities Market Analysis 证券市场分析文凭深造课程
Diploma Course in Derivatives and Risk Management 衍生产品及风险管理文凭课程
direct business; direct business transaction 两边客交易；直接成交
direct clearing 直接结算
Direct Clearing Participant (DCP) 直接结算参与者
Direct Credit Instruction (DCI) 直接存款/存账指示
Direct Debit Instruction (DDI) 直接扣款/扣账指示
direct stock admission【CCASS】 直接纳入中央结算系统的新股
Director's / Chief Executive's Notifications 董事/行政总裁具报书
directors' fee 董事袍金
directors' remuneration 董事酬金
directors' report 董事会报告
Disciplinary Appeals Committee 纪律上诉委员会
Disciplinary Casebook 《纪律案例》
Disciplinary Committee 纪律委员会
disciplinary power 纪律处分权力
disciplinary procedures 纪律程序
disclaimer 免责声明；否定声明；无责任声明
discloseable transaction 须予披露的交易
disclosure 披露；公开；披露事项；资料披露
disclosure-based 以披露为本；以信息披露为重
disclosure of interests 披露权益；公开权益
discontinued operations 已终止经营之业务
discount 低水【期货】；折让；贴现
discount broker 折让经纪；折扣经纪；减佣经纪；低收费经纪
discount rate 贴现率；扣减率
discount window 贴现窗
discounted cash flow 现金流量折现 / 贴现法
discretionary account 全权代客买卖账户；全权委托户口
discretionary bonus payment 酌情支付的花红
discretionary manager 全权管理人
discretionary order 全权委托盘
discretionary power 酌情权
discretionary trust 全权信托
disinflation 滞胀；反通货膨胀
disinterested shareholder 没有利益关系的股东
disintermediation 非中介化；排媒现象
dispersion【statistics】 离差【统计】
disqualification order 吊销资格令
distant month; back month 远期月份
distributable profit 可分派溢利
distribution 分销；分派
distribution in specie 实物分派
dividend and debt securities interest collection service fee 代收股息/债券利息服务费
dividend in specie 以股代息
dividend warrant 股息单
dividend yield 股息率
documentation risk 文件风险
domestic share【Mainland China】 内资股【中国内地】
dormant company 已停业公司；不活跃公司
Dow Jones Industrial Average 道琼斯工业平均指数
Dow Jones Industrial Average Futures and Options 道琼斯工业平均指数期货及期权
download 下载；收录
downtick 低于最佳卖盘价；低于最好沽盘价
dragon bond 龙债券
dual filing 　 双重存档制度；双重呈报规定
dual listing 双重上市；双边上市；相互上市
dual mode terminal (DMT) 两用画面终端机
due diligence 尽职审查；仔细审查；仔细审核
dynamic hedging 动态对冲


E

E day see exercise day
EAOSEF see East Asian and Oceanian Stock Exchanges Federation
EAS price see estimated average settlement price
EASDAQ see European Association of Securities Dealers Automated Quotations
EBRD see European Bank of Reconstruction and Development
ECN see electronic communications network
EDGAR see Electronic Data Gathering, Analysis and Retrieval【US】
EERI see Effective Exchange Rate Index for the Hong Kong Dollar
EFIL see Exchange Fund Investment Limited
EFN see Exchange Fund Note
EGM see extraordinary general meeting
EIPO see Electronic Initial Public Offering service
eIRC see Electronic Investor Resources Centre【SFC】
ELI see Equity Linked Instrument
ELN see equity linked note
EMSIS see Electronic Mailing Stock Information Service
EMU see European Economic and Monetary Union
EPI see Electronic Payment Instruction
EPS see earnings per share

early buy-in 提早补购
early warning system 预警系统
earnings per share (EPS) 每股盈利
East Asian and Oceanian Stock Exchanges Federation (EAOSEF) 东亚及大洋洲证券交易所联会
Economic Development and Labour Bureau 经济发展及劳工局
Effective Exchange Rate Index for the Hong Kong Dollar (EERI) 港汇指数；港元实际汇兑指数
e-FRRR system 电子化财政资源规则报表系统
Electronic Application Instruction for New Issue Shares 电子认购新股指示
electronic communications network (ECN) 电子通讯网络
Electronic Data Gathering, Analysis and Retrieval (EDGAR)【US】 「电子数据收集、分析及检索」系统【美国】
Electronic Initial Public Offering service (EIPO) 电子认购首次公开招股服务
Electronic Investor Resources Centre (eIRC)【SFC】 网上投资者资源中心【证监会】
Electronic Mailing Stock Information Service (EMSIS) 电子传递证券信息服务
electronic money settlement fee 电子款项交收费
Electronic Money Settlement Services 电子款项交收服务
Electronic Payment Instruction (EPI) 电子收付款指示
electronic trading 电子交易
eligible securities 合资格证券
Eligible Supervisor 　 合资格主管
e-mail 电子邮件；电子邮递；电邮
E-mail and Group Paging Services 经纪电子邮递及集体传呼服务
emerging market 新兴市场
employee share【Mainland China】 职工股【中国内地】
employer trustee 资方信托人
encumbrances 产权负担
end user 最终用户；最终使用者
End-of-day Trade Data File Transfer Service 收市后数据传送服务
enhanced access to AMS 增强自动对盘系统的市场接触力
enhanced digital datafeed 提升数码数据输送专线
enhanced limit order 增强限价盘
Enhanced Special Stock Trading Method 改良特别股份交易方法
enlarged share capital 经扩大股本
Enquire Announcement Information【CCASS】 查询公布数据【中央结算系统】
Enquire Reported Lost Certificate【CCASS】 「查询报失股票数据」功能【中央结算系统】
Enquire Unmatched SI Reason【CCASS】 查询交收指示未获配对原因【中央结算系统】
Enterprise Information Database 企业信息数据库
Entitlement Statement【CCASS】 权益报表【中央结算系统】
entitlement table 权益列表
entry price 入市价
equilibrium price 均衡价格；平衡价格
equity base 股本基数
equity capital; equity share capital 权益股本
equity interest 股东权益；股权
Equity Linked Instrument (ELI) 股票挂钩票据
equity linked note (ELN) 与股票挂钩票据；高息票据
equity method【accounting】 权益法【会计】
equity option 股票期权
equity securities 股本证券
equity warrant 股本权证
estimated average settlement price(EAS price) 预计平均结算价
estimated capital value 预计资本值
estimated useful life 估计使用年期
e-Submission system 电子呈交系统
Ethics in Practice - A Practical Guide for Financial Practitioners 《财经有道 - - - 证券、期货及投资界专业道德实务指引》
euro / Euro 欧罗；欧元
Eurobond 欧洲债券；欧洲货币债券
Euroclear 欧洲结算系统
Euroclear Bank 欧洲结算银行
Euro-convertible guaranteed bond 欧洲可换股担保债券
European Association of Securities Dealers Automated Quotations (EASDAQ) 欧洲证券交易商协会自动报价系统
European Bank of Reconstruction and Development (EBRD) (ie World Bank) 欧洲复兴及开发银行（即 世界银行）
European Economic and Monetary Union (EMU) 欧洲经济及货币联盟
European Parliament 欧洲议会
European style option 欧式期权
Euroyen Tibor Futures 欧洲日圆东京银行同业拆息期货
ex unadjusted close 除净日未经调整之收市价
exceptional item 特殊项目
exchange control 外汇管制
Exchange Fund Bill 外汇基金票据
Exchange Fund Investment Limited (EFIL) 外汇基金投资有限公司
Exchange Fund Note (EFN) 外汇基金债券
Exchange Fund Ordinance 《外汇基金条例》
Exchange Listing Rules (Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited) 《证券上市规则》（《香港联合交易所有限公司证券上市规则》）
exchange loss 汇兑损失
exchange of information 信息交流
Exchange Participant 交易所参与者
Exchange Participant Certificate 交易所参与者证明书
Exchange Participants' Market Shares Report 《交易所参与者市场占有率报告》
exchange quota 汇兑限额
exchange surrender system 银行结汇体系
Exchanges and Clearing Houses (Merger) Ordinance 《交易所及结算所（合并）条例》
Exchanges (Special Levy) Ordinance 《交易所（特别征费）条例》
exchange traded option 交易所买卖之期权；场内买卖期权
exchange traded product 场内交易产品
Exchange Traded Fund 交易所买卖基金；「组合股」
ex-date 除净日
ex-dividend basis 除息基准
execution facilities 交易设施
Executive Committee 常务委员会
executive director 执行董事
Exempt Fund Manager 豁免基金经理
exempt listing status 豁免上市地位
Exempt Principal Trader 豁免自营买卖商
exempt trader 豁免交易商
exercise 行使
exercise day (E day) 行使日
exercise period 行使期；行使时限
exercise price 行使价
exercise price interval 行使价间距
exercise style 行使方式
exit price 平仓价
exotic warrant 　 非标准型认股证；特种认股证
exotic warrant information【Teletext】 特种备兑证信息【大利市】
expedited registration service 特快过户登记服务
Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure 检讨证券及期货市场规管架构运作专家小组
expiry date 到期日
expiry month 到期月份
explanatory memorandum 注释备忘录
explanatory statement 说明函件
exponentially-weighted moving average 指数加权移动平均方法
exposure management 风险管理
Exposure of Draft Code on Corporate Governance Practices and Corporate Governance Report 　 《企业管治常规守则及企业管治报告征求意见草拟本》
ex-rights 除权
external auditor 外聘核数师；外部核数师
extraordinary general meeting (EGM) 股东特别大会
extraordinary item 非经常项目


F

Fannie Mae see Federal National Mortgage Association
FATF see Financial Action Task Force
FIFO see First in, first out
FOK see Fill-or-Kill
FOMC see Federal Open Market Committee
FRCD see floating rate certificate of deposit
FRN see floating rate note
FRR see Financial Resources Rules
FSA see Financial Services Authority【UK】

face value 面值
Fact Book 《股市资料》
Fact Sheet 《股市资料》
fair market value 公平市值
false market 虚假市场；假市
Far East Exchange, The 远东交易所
fast market 速动市场
fault tolerance 错误包容；故障包容
favourable variance; favourable difference 顺差
feasibility study 可行性研究
Fed wire / Fedwire / FedWire 联邦结算系统
Federal funds 联邦基金
Federal funds rate 联邦基金利率
Federal National Mortgage Association (Fannie Mae) 美国联邦国家房屋贷款协会（房利美）
Federal Open Market Committee (FOMC) 美国联邦公开市场委员会
Federal Reserve System 联邦储备系统
Federation of Shares Registrars Limited 证券登记公司总会有限公司
fellow subsidiary 同系附属公司；同集团附属公司
Fidelity Fund 互保基金
fiduciary 受信人；受托人
fiduciary duty 诚信责任；受信责任
file backup-restore macro 后备资料复原软件
file transfer 档案转换；数据传送
file transfer protocol 档案传送协议
Fill-or-Kill (FOK) 全额或取消；全数执行或立刻取消；全数配对否则取消
Final Clearing Statement【CCASS】 最后结算表【中央结算系统】
final review hearing 最后复核聆讯
Final Settlement Price 最后结算价
Final Settlement Run 最后一轮交收处理程序
Finance Bureau 库务局
finance lease commitment 融资租赁承担
financial accommodation 财务通融
Financial Action Task Force (FATF) 金融行动专责委员会
financial adviser 财务顾问
financial bond 　 金融债*
financial conglomerate 财资企业集团
Financial Disclosure by Locally Incorporated Authorized Institutions 【HKMA】 《本地注册认可机构披露财务数据》【金管局】
financial exposure 财务风险
financial futures 金融期货
financial institution 金融机构
financial instrument 金融工具
financial integrity 财政健全
financial intermediary 金融中介机构/团体
financial intermediation 金融中介现象
financial lease 财务租赁；金融租赁*
financial market 金融市场
Financial Market Development Task Force, The 财经市场发展专责小组
financial regulation 财务监管
financial reporting 财务申报
Financial Resources Rules (FRR) 《财政资源规则》
financial results 财务业绩
financial risk 财务风险
Financial Secretary 财政司司长
Financial Services Act【UK】 《金融服务法令》【英国】
Financial Services Authority (FSA)【UK】 英国金融业管理局
Financial Services and the Treasury Bureau 财经事务及库务局
financial shareholder 财政股东
financial year 财政年度
financier 融资人
FinNet 金融服务网络
firm bid and ask quotations 作实买卖价
firm commitment【underwriting】 坚定承诺【包销】
firm order 公司盘
firm order 实盘
firm position 公司仓；行仓
first in, first out (FIFO) 先进先出
First Supplement to the Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜谅解备忘录补篇(附件一)
Fit and Proper Criteria, The【SFC】 《适当人选的准则》【证监会】
fixed-rate mortgage 定息按揭
floating rate certificate of deposit (FRCD) 浮息存款证
floating rate note (FRN) 浮息票据
floor trader 出市代表；出市员
flotation 挂牌买卖；上市
force majeure 不可抗力
forced buy-in 强制补购
forced liquidation 斩仓
foreign exchange exposure 外汇风险
foreign share【Mainland China】 外资股【中国内地】
forex option 外汇期权
forex swap 外汇掉期
Form for Reporting Dealings in Securities Suspended due to Insufficient Public Float 买卖因公众持股量不足而停牌证券的申报表
forward entitlement 远期权利
frame relay trading network 帧中继交易网；讯框传送交易网络
free convertibility 自由兑换
free float 公众持股量
Free Text Area【Teletext】 新闻栏【大利市机股份页】
fringe market 外围市场
front running 行头盘；扒头交易
front-end load 首次认购费
front-month 即月
front-office system 办公室前线系统
FTSE 富时指数有限公司 (原金融时报指数)
FTSE/Hang Seng Asian sector Indexes 恒生/富时亚洲分类指数
FTSE/Hang Seng Asiatop Index 恒生/富时亚洲大企业指数
FTSE/Hang Seng Indexes 恒生/富时指数系列
FTSE/Xinhua China 25 Index 新华富时中国25指数
full disclosure 全面披露
fully diluted earnings per share 全面摊薄每股盈利
fully paid-up capital 缴足股本
fund accounting approach 资金会计法
fund balancing 资金平衡
fund flow 资金流向
fund manager 基金经理
Fund Manager Code of Conduct【SFC】 《基金经理操守准则》【证监会】
fund statement 资金表
fund unit holder 　 基金份额持有人
fund utilisation 资金运用
Futures Compensation Fund Committee【SFC】 期货赔偿基金委员会【证监会】
Futures Compensation Fund 期货赔偿基金