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香港公司：符合利得税宽减资格的债务票据（截至2014年12月31日）

符合利得税宽减资格的债务票据（截至2014年12月31日）
以下债务票据拟符合《税务条例》第14A条利得税宽减《即按一般利得税税率的 50%征税）的资格：

Issue Number　Currency　Issuer　Issue Size(in Mn) 　　　Minimum　Denomination(in Mn)　Issue Date　Maturity Date
  • DBANLN14040 AUD Commonwealth Bank of Australia, Australia 50 2 23-Dec-14 24-Dec-18
  • DBANLN14038 HKD Woori Bank, Korea 387.5 2 9-Dec-14 9-Dec-16
  • DBANLN14034 USD ICICI Bank UK Plc, England and Wales 100 1 29-Oct-14 31-Oct-16
  • DBANLN14022 AUD Australia and New Zealand Bkg Group Ltd., Australia 25 2 17-Jul-14 17-Jul-18
  • DBANLN14020 AUD Commonwealth Bank of Australia, Australia 25 2 11-Jul-14 11-Jul-18
  • DBANLN14019 AUD National Australia Bank Ltd., Australia 50 2 11-Jul-14 11-Jul-18
  • TMMHFB14001 CNY Bank of Tokyo-Mitsubishi UFJ (China), Ltd 1,000.00 1 26-May-14 26-May-17
  • SPDBFB14016 CNY Shanghai Pudong Development Bank Co Ltd, China 1,000.00 1 22-May-14 22-May-17
  • DBANLN13029 HKD The Export-Import Bank of Korea, Korea 387.5 2 27-Nov-13 28-Nov-16
  • DBANLN13028 HKD The Export-Import Bank of Korea, Korea 387.5 2 27-Nov-13 28-Nov-16
  • BNYHLN13020 HKD AIA Group Limited, Hong Kong 1,160.00 2 4-Nov-13 4-Nov-16
  • DBANLN13024 HKD ASB Finance Limited, London, UK 850 2 25-Oct-13 25-Oct-16
  • MBBHLN13010 HKD Malayan Banking Berhad (Tdg as Maybank) 1,550.00 2 23-Sep-13 23-Sep-16
  • BNYHLN13016 HKD CIMB Bank Berhad 775 2 29-Aug-13 29-Aug-16
  • DBANLN13021 HKD BNZ International Funding Limited, London Branch 775 2 12-Jul-13 12-Jul-16
  • DBANFN13013 HKD ICICI Bank UK Plc, England and Wales 581 1.75 8-Apr-13 8-Apr-16
  • BNYHFN13007 USD AIA Group Limited, Hong Kong 500 0.2 13-Mar-13 13-Mar-18
  • HSBCLN13001 USD FCT Water Dragon, France 340 0.05 10-Jan-13 11-Jan-16
  • PARBZN12001 CNY Jigang Bond Finance Limited 150.55 1 9-Nov-12 4-Nov-13
  • BNYHLN12021 USD ICICI Bank Limited, Bahrain Branch 75 0.2 8-Nov-12 9-Nov-15
  • LBHKFN12001 HKD Lloyds TSB Bank Plc 7,850.00 2 29-Mar-12 29-Mar-16
  • CIHKFN12002 HKD MTR Corporation (C.I.) Ltd 500 1.5 15-Mar-12 15-Mar-17
  • BNYHFN10002 HKD Kowloon-Canton Railway Corporation 1,000.00 1 2-Feb-10 2-Feb-15
  • BNYHFN09011 HKD Urban Renewal Authority 1,500.00 1 27-Jul-09 27-Jul-12
  • BNYHFN09001 HKD Kowloon-Canton Railway Corporation 400 1 28-Apr-09 28-Apr-14
  • BNYHFN09003 HKD Kowloon-Canton Railway Corporation 300 1 28-Apr-09 30-Apr-12
  • DBANLN07010 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000.00 1 18-Jul-07 18-Jul-12
  • DBANLN07008 HKD Commonwealth Bank of Australia, Australia 1,500.00 1 29-Jun-07 29-Jun-12
  • ROYCLN07002 HKD Royal Bank of Canada, Hong Kong 500 1 7-Jun-07 7-Jun-12
  • ROYCLN07001 HKD Royal Bank of Canada, Hong Kong 780 1 8-May-07 8-May-12
  • BCHKFN07002 HKD Airport Authority Hong Kong 200 0.5 29-Mar-07 29-Mar-12
  • BCHKFN07001 HKD Airport Authority Hong Kong 200 1 28-Feb-07 26-Feb-10
  • HKMCLN07004 HKD Hong Kong Mortgage Corporation Ltd 1,000.00 1 30-Jan-07 30-Jan-12
  • DBANLN07002 HKD Australia & New Zealand BKG Group Ltd, Australia 500 1 17-Jan-07 17-Jan-12
  • HKMCMB06054 HKD Bauhinia MBS Ltd 740 0.5 29-Nov-06 7-Dec-09
  • HKMCMB06055 HKD Bauhinia MBS Ltd 700 0.5 29-Nov-06 6-Dec-11
  • CIHKLN06019 HKD HBOS Treasury Services PLC (Sydney Branch) 2,000.00 0.5 27-Nov-06 28-Nov-11
  • DBANFN06015 HKD Central American Bank for Economic Integration 750 0.5 3-Nov-06 3-Nov-11
  • CMHKLN06003 HKD Westpac Banking Corporation N.S.W., Australia 600 1 26-Oct-06 26-Oct-09
  • DBANLN06012 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000.00 0.5 25-Sep-06 26-Sep-11
  • DBANFN06009 HKD The Link Finance (Cayman) 2006 Limited 1,400.00 0.5 4-Aug-06 4-Aug-09
  • CMHKLN06002 HKD Westpac Banking Corporation N.S.W., Australia 800 1 28-Jun-06 28-Jun-11
  • CMHKFN06001 HKD Westpac Banking Corporation N.S.W., Australia 600 1 14-Jun-06 14-Jun-11
  • DBANLN06007 HKD Australia & New Zealand BKG Group Ltd, Australia 800 1 9-Jun-06 9-Jun-11
  • DBANFN06005 HKD BNZ International Funding Ltd, London Branch 1,000.00 1 15-Feb-06 17-Feb-10
  • HKMCFN06002 HKD Hong Kong Mortgage Corporation Ltd 1,000.00 0.5 16-Jan-06 16-Jan-09
  • HKMCMB05029 HKD Bauhinia MBS Ltd 400 0.5 17-Nov-05 8-Dec-08
  • HKMCFN05017 HKD Hong Kong Mortgage Corporation Ltd 305.95 0.05 1-Aug-05 1-Aug-08
  • DBANFN05010 HKD National Australia Bank Ltd, Australia 600 0.5 10-Jun-05 10-Jun-10
  • DBANFN05008 HKD ANZ National (Int'l) Ltd, London Branch 1,000.00 0.5 20-Apr-05 20-Apr-09
  • DBANFN04017 USD Dah Sing MTN Financing Ltd 150 0.1 1-Dec-04 1-Dec-09
  • DBANLN04018 USD Dah Sing MTN Financing Ltd 150 0.1 1-Dec-04 1-Dec-09
  • HKMCMB04042 HKD Bauhinia MBS Ltd 400 0.05 5-Nov-04 5-Nov-07
  • HKMCMB04043 HKD Bauhinia MBS Ltd 250 0.05 5-Nov-04 5-Nov-08
  • HKMCMB04044 HKD Bauhinia MBS Ltd 450 0.1 5-Nov-04 5-Nov-10
  • DBANFN04014 HKD National Australia Bank Ltd, Australia 1,000.00 0.5 13-Oct-04 13-Oct-09
  • HKMCFN04031 HKD Hong Kong Mortgage Corporation Ltd 502.8 0.05 9-Jun-04 11-Jun-07
  • HKMCFN04032 HKD Hong Kong Mortgage Corporation Ltd 648.75 0.05 9-Jun-04 9-Jun-08
  • HSBCFB04009 HKD Hong Kong Link 2004 Ltd 880 0.05 7-May-04 7-May-07
  • HSBCFB04010 HKD Hong Kong Link 2004 Ltd 800 0.05 7-May-04 7-May-09
  • HKMCFN04013 HKD Hong Kong Mortgage Corporation Ltd 431.3 0.05 24-Feb-04 26-Feb-07
  • HKMCFN04014 HKD Hong Kong Mortgage Corporation Ltd 134.3 0.05 24-Feb-04 26-Feb-07
  • DBANFN03007 HKD Kowloon-Canton Railway Corporation 300 0.05 6-Jun-03 6-Jun-08
  • BCHKFN03001 HKD Airport Authority Hong Kong 304.05 0.05 26-Mar-03 27-Mar-06
  • BCHKFN03003 USD Airport Authority Hong Kong 38.98 0.01 26-Mar-03 27-Mar-06
  • BCHKFN03004 HKD Airport Authority Hong Kong 452.8 0.05 26-Mar-03 26-Mar-10
  • (註)
  • HKMCLN02038 HKD Hong Kong Mortgage Corporation Ltd 387.3 0.05 18-Oct-02 18-Oct-07
  • HKMCFN02010 HKD Hong Kong Mortgage Corporation Ltd 167.1 0.05 5-Feb-02 5-Feb-07
  • HKMCFN01011 HKD Hong Kong Mortgage Corporation Ltd 126.25 0.05 7-Nov-01 7-Nov-06
  • A503 HKD Airport Authority 500 0.05 9-Jul-01 6-Jul-06
  • S502 HKD Hong Kong Mortgage Corporation Ltd 500 0.05 28-Jun-01 28-Jun-06
  • S501 HKD Hong Kong Mortgage Corporation Ltd 500 0.05 15-Jun-01 15-Jun-06
  • HSBCLN01005 HKD Airport Authority 1,250 1 6-Mar-01 6-Mar-06
  • A502 HKD Airport Authority 500 0.05 19-Mar-99 19-Mar-04
  • A501 HKD Airport Authority 500 0.05 21-May-98 21-May-03
  • M504 HKD Mass Transit Railway Corporation 500 0.05 24-Apr-98 24-Apr-03
  • BCHKLC97001 HKD Bank of China 5,000 1 17-Jul-97 17-Jul-02
  • HKNGLN97003 HKD Swire Pacific Finance Int'l Limited 1,500 1 2-Jun-97 2-Jun-02
  • CBHKLC97001 HKD Standard Chartered Bank 2,000 1 4-Apr-97 4-Apr-02
  • HSBCLC97002 HKD The HK & Shanghai Banking Corp. Limited - Hong Kong 3,500 1 12-Feb-97 12-Feb-02
  • BCHKLC96001 HKD Bank of China 4,000 1 1-Nov-96 1-Nov-01
  • M503 HKD Mass Transit Railway Corporation 500 0.05 16-Aug-96 16-Aug-01
  • CBHKLC96007 HKD Standard Chartered Bank 2,000 1 9-Aug-96 9-Aug-01

（注：此债务票据由 2003/04课税年度开始符合《税务条例》第26A条利得税豁免的资格。）

符合利得税宽减资格的长期债务票据（截至2014年12月31日止）
由 2003/04课税年度开始，以下长期债务票据拟符合《税务条例》第26A条利得税豁免的资格：
Issue Number　　Currency　　Issuer　　Issue Size(in Mn) Minimum Denomination(in Mn)　Issue Date　Maturity Date
  • BNYHFN13008 USD AIA Group Limited, Hong Kong 500 0.2 13-Mar-13 13-Mar-23
  • CIHKFN12005 HKD MTR Corporation (C.I.) Ltd 300 1.5 25-Oct-12 26-Oct-20
  • CIHKFN12004 HKD MTR Corporation (C.I.) Ltd 500 1.5 12-Oct-12 12-Oct-22
  • BNYHFN09012 HKD Kowloon-Canton Railway Corporation 435 0.5 24-Jul-09 24-Jul-19
  • BNYHFN09010 HKD Kowloon-Canton Railway Corporation 750 1 9-Jul-09 9-Jul-21
  • BNYHFN09008 HKD Kowloon-Canton Railway Corporation 500 1 15-Jun-09 15-Jun-21
  • BNYHFN09004 HKD Kowloon-Canton Railway Corporation 415 0.5 15-May-09 15-May-24
  • BNYHFN09002 HKD Kowloon-Canton Railway Corporation 1,300 1 28-Apr-09 29-Apr-19
  • BCHKFN07003 HKD Airport Authority Hong Kong 200 1 30-Mar-07 31-Mar-14
  • DBANLN06016 HKD Australia & New Zealand BKG Group Ltd, Australia 2,000 0.5 9-Nov-06 12-Nov-13
  • HKMCZN06042 HKD Hong Kong Mortgage Corporation Ltd 205.2 0.05 18-Sep-06 19-Sep-16
  • BCHKFN06003 HKD Airport Authority Hong Kong 400 1 13-Apr-06 13-Apr-16
  • BCHKFN06002 HKD Airport Authority Hong Kong 300 1 15-Mar-06 15-Mar-21
  • BCHKFN06001 HKD Airport Authority Hong Kong 300 1 22-Feb-06 22-Feb-21
  • CMHKFN05001 HKD Westpac Banking Corporation N.S.W., Australia 1,000 1 30-Aug-05 30-Aug-12
  • HSHKFN05061 HKD Hang Seng Bank Ltd 1,000 0.5 23-Jun-05 23-Jun-15
  • HSHKLN05062 HKD Hang Seng Bank Ltd 1,500 0.5 23-Jun-05 23-Jun-15
  • DBANFN05007 HKD Commonwealth Bank of Australia, Australia 1,000 0.5 8-Mar-05 8-Mar-12
  • DBANFN05004 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000 0.5 16-Feb-05 16-Feb-12
  • DBANFN04022 HKD National Australia Bank Ltd, Australia 1,000 0.5 9-Dec-04 9-Dec-11
  • HSBCFB04011 HKD Hong Kong Link 2004 Ltd 790 0.05 7-May-04 9-May-11
  • HKMCFN04025 HKD Hong Kong Mortgage Corporation Ltd 750 0.5 6-Apr-04 6-Apr-11
  • HKMCFN04024 HKD Hong Kong Mortgage Corporation Ltd 750 0.5 2-Apr-04 4-Apr-11
  • HKMCFN04015 HKD Hong Kong Mortgage Corporation Ltd 638.35 0.05 24-Feb-04 24-Feb-11
  • DBANFN03009 HKD Kowloon-Canton Railway Corporation 800 0.5 9-Jun-03 10-Jun-13
  • DBANFN03008 HKD Kowloon-Canton Railway Corporation 700 0.05 6-Jun-03 6-Jun-13
  • CIHKFN03005 HKD MTR Corporation (C.I.) Ltd 500 0.5 2-Jun-03 3-Jun-13
  • BCHKFN03004 HKD Airport Authority Hong Kong 452.8 0.05 26-Mar-03 26-Mar-10
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