银行业务：重点归纳（一）

会计考友

　　第一章: The Hong Kong banking system – an introduction
2 |/ R6 q/ v+ O8 j　　1）The main features of the three-tier system
' d( p- x( K8 q+ E; Z　　The essential feature of the change in the system is that the old categories of the Licensed Deposit –Taking Companies (LTDS) and the Registered Deposit-taking Companies (RTDS) were replaced by two new categories, the restricted licensed banks (RLBs) replace the LTDS and the deposit taking companies (DTCS) replace the RDCs.
6 y" b# i% I% E# K% \. y: @  c　　There is no change in respect of Licensed Banks except that the minimum paid-up share capital for locally incorporated banks is increased from HK$100 million to HK$150 million.
* y0 R! _) j! T: b9 N# ]　　The minimum paid-up shares capital requirement is now HK$25 million instead of HK $10 million as before.
　　2）The implications of the system
* ]/ T+ `$ Q/ @  v# K　　Sound overseas banks, even though they do not meet the approval criteria for a full license, are now allowed to branch into HK as RLBs, as an alternative to setting up a subsidiary here.
　　1. Direct entry to the tier of RLB is allowed.
5 p4 S4 }6 Q3 S, c  T2 r/ k　　2. The status of RLB is superior to that of the LDTC where a RLB is incorporated overseas.
　　3. Overseas banks are newly –authorized RLBs in branch form are allowed to operate only from offices in one building
2 M) i: e- \: O: H1 s2 b7 E　　4. Local banks traditionally operate in the retail market whereas overseas banks authorized as RLBs are mainly carrying on merchant banking business.
6 J; j' k4 T! f　　3）HK monetary authority:
　　1. Established in 1 April 1993
+ y) L7 j& I0 z+ n+ w　　2. Merging the office of the Exchanged Fund with the Office of the Commissioner of Banking.
　　3. Purpose: to maintain the continuity and professionalism in HK’s monetary and reserves management and banking supervision, in a way which commands the confidence of the people of HK and the international financial community.