股权资本
Equity capital

• 包括在外国所有分支机构的股权，在外国所有子公司和联营公司的所有股份和其他资本出资.

Comprise equity in foreign owned branches, all shares in foreign owned subsidiaries and associates and other capital contributions

•  排除非参与优先股.

Exclude non-participating preference shares

留存收益
Retained earnings

• 指公司累积的利润/亏损，没有作为股息支付给股东，而是重新投资于公司.

Refer to company’s accumulated profit/loss that has not been paid to shareholders as dividends but instead reinvested in the company

•  报告季度的留存收益应当反映投资者所持股权的比例.

Retained earnings for the reporting quarter shall reflect the proportion to equity held by investor

贷款
Loans

• 指长短期贷款、融资租赁、透支/循环信贷及其他贷款和垫款.

Refer to long-term and short-term loans, financial leases, overdraft/revolving credit facilities and other loans and advances

供应商信用
Supplier credits

• 指进出口商开出的商业信用证或进出口商预付的货款，不包括金融机构的信用证.

Refer to commercial credits extended by exporters and importers or prepayments made by importers and exporters, exclude Letters of Credit (LCs) from financial institutions

存款
Deposits

• 指活期存款、储蓄存款、定期存款和其他定期存款等存款的全部投放.

Refer to all placements of deposits such as current account, savings account, fixed account and other time deposits

权益性证券
Equity securities

• 包括上市及非上市股权、单位信托及可转让认购权(TSR).

Include listed and unlisted equity shares, unit trusts and transferable subscription rights (TSR)

债券及票据
Bonds and notes

• 指原始存续期在一年以上的债券、债券、票据及类似的债务证券.

Refer to bonds, debentures, notes and any similar debt securities with original tenure of more than one year

货币市场工具
Money market
instruments

• 指原存续期在一年以下的货币市场或者票据。包括国库券、商业和金融票据、银行承兑汇票和可转让存款票据(NIDs).

Refer to money market or negotiable instruments with original tenure of less than or equal to one year. Include treasury bills, commercial and finance papers, bankers acceptances and negotiable instruments of deposits (NIDs)

非参与优先股
Non-participating preference shares

• 指优先股，它使持有人享有固定的股息率，但没有规定在发行单位解散时参与剩余价值的分配.

Refer to preference shares, which entitle the holder to a fixed rate of dividend but do not provide for participation in the distribution of the residual value upon dissolution of the issuing entity

金融衍生品
Financial derivatives

• 根据金融工具的净值记录价值(收益作为资产记录，损失作为负债记录).

Record value based on net worth of the financial instrument (record gain as asset and loss as liability)

• 包括掉期、远期、期货和期权.

Include swaps, forwards, futures, options

货币
Currency

• 指流通中的和通常用于支付的纸币和硬币(只适用于金融机构).

Refer to notes and coins in circulation and commonly used to make payments (for financial institutions only)

房地产
Real estate

• 指私人非商业房地产投资，如度假屋、别墅、业主用作娱乐用途或出租给他人的共管公寓和其他住宅

Refer to private non-business real estate investment e.g. holiday house, cottage, condominium and other dwelling that the owner uses for recreational purpose or leases to others.

•  也包括取得土地或建筑物.

Also include the acquisition of land or building

• 仅适用于金融资产报告.

Only applicable for Financial Assets reporting

保险、养老金和
标准化担保计划
Insurance, Pension and Standardized Guarantee Schemes

• 包括养老基金和人寿保险公司对其非居民的负债参与人及保单持有人、非寿险公司的索偿、欠款及杂项应收帐款和应付帐款，如应税、已宣布应付的股息但尚未支付的，有价证券的买卖和工资薪金.

Include liabilities of pension funds and life insurance companies to their non-resident participants and policy holders, claims on non-life companies, arrears and miscellaneous account receivables and payables, such as in respect of taxes, dividends declared payable but not yet paid, purchases and sales of securities, and wages and salaries

其它
Others

• 指未列入上述各项的金融资产/负债。包括应付/应收给/从非居民.

Refer to financial assets/liability not classified in the above items. Include payables/receivables to/from non-residents