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  Home > Tax Information - Individuals/Businesses > List of Qualifying Debt Instruments

List of Qualifying Debt Instruments

(The following lists are compiled based on the information provided by the issuers.)


Debt Instruments Eligible for Profits Tax Concession 

The following debt instruments are intended to be eligible for Profits Tax concession (i.e. chargeable at 50% of the normal profits tax rate) in accordance with s.14A of the Inland Revenue Ordinance :-

Issue Number Currency Issuer Issue Size
(in Mn)
Minimum
Denomination
(in Mn)
Issue Date

Maturity Date

BNYHLN16083 USD Westpac Securities NZ Limited, London Branch 900.00 0.20 22 Dec 2016 22 Jun 2018
BNYHLN16082 USD Westpac Securities NZ Limited, London Branch 800.00 0.20 22 Dec 2016 24 Feb 2020
BNYHLN16081 USD Westpac Securities NZ Limited, London Branch 800.00 0.20 22 Dec 2016 24 Dec 2018
BNYHLN16079 USD Shinhan Bank, Korea 50.00 0.20 16 Dec 2016 17 Jun 2019
HSBCLN16017 USD CK Property Finance (MTN) Limited 250.00 0.20 13 Dec 2016 13 Dec 2021
HSBCLN16016 USD CK Property Finance (MTN) Limited 250.00 0.20 8 Dec 2016 8 Dec 2021
CILHLN16008 USD Hyundaicard Funding III, Cayman Islands 300.00 0.20 17 Nov 2016 27 Oct 2020
BNYHLN16064 HKD ICICI Bank Limited, Dubai Branch 1164.00 1.00 22 Sep 2016 23 Sep 2019
DBANLN16012 USD ICICI Bank UK Plc, England and Wales 20.00 0.20 19 Sep 2016 19 Sep 2018
BNYHFN16055 HKD Cagamas Global P.L.C., Malaysia 30.00 0.20 13 Sep 2016 13 Sep 2017
BNYHFN16052 HKD DBS Bank Ltd., Singapore 595.00 1.00 9 Sep 2016 9 Sep 2019
DBANLN16007 AUD Credit Agricole Corporate and Investment Bank 125.00 1.00 18 Aug 2016 19 Feb 2018
DBANFN16005 HKD Australia and New Zealand BKG Group Ltd., Australia 300.00 1.00 8 Aug 2016 8 Aug 2019
BNYHSK16038 HKD Exim Sukuk Malaysia Berhad, Malaysia 400.00 1.00 5 Aug 2016 5 Aug 2019
DBANFN16004 HKD The Export-Import Bank of Korea, Korea 300.00 1.00 15 Jul 2016 15 Jul 2019
BNYHLN16032 HKD ICICI Bank Limited, Dubai Branch 388.00 1.00 14 Jul 2016 15 Jul 2019
HKMCLN16014 HKD The Hong Kong Mortgage Corporation Limited 3,000.00 1.00 12 Apr 2016 12 Apr 2018
BNYHFN16007 HKD Korea Land and Housing Corporation 780.00 10.00 16 Feb 2016 14 Feb 2018
DBANFN15010 HKD Korea Development Bank 160.00 1.00 6 Nov 2015 6 May 2019
DBANFN15008 HKD Tencent Holdings Limited 1,000.00 1.00 24 Sep 2015 24 Sep 2018
BNYHFN15024 USD Westpac Securities NZ Limited, London Branch 100.00 0.25 6 Jul 2015 6 Jul 2018
BNYHFN15021 USD Cagamas Global P.L.C., Malaysia 100.00 0.20 24 Jun 2015 25 Jun 2018
CMBCZC15005 CNY China Merchants Bank Co., Ltd. 500.00 0.50 23 Jun 2015 21 Jun 2016
BNYHSK15019 USD Exim Sukuk Malaysia Berhad, Malaysia 40.00 0.20 22 Jun 2015 22 Jun 2018
DBANFC15005 HKD KDB Asia Limited, Hong Kong 100.00 1.00 8 Jun 2015 8 Jun 2018
CILHLN15007 NZD Kiwibank Limited, New Zealand 66.00 1.00 23 Apr 2015 23 Apr 2019
DBANLN15004 CNY Commonwealth Bank of Australia, Australia 250.00 2.00 16 Apr 2015 16 Apr 2018
CILHFN15005 CNY Lloyds Bank Plc, United Kingdom 124.00 1.00 27 Mar 2015 27 Mar 2017
DBANLC15001 AUD Credit Agricole CIB Australia Limited 125.00 1.00 18 Feb 2015 19 Feb 2018
DBANLN14040 AUD Commonwealth Bank of Australia, Australia 50.00 2.00 23 Dec 2014 24 Dec 2018
DBANLN14038 HKD Woori Bank, Korea 387.50 2.00 9 Dec 2014 9 Dec 2016
DBANLN14034 USD ICICI Bank UK Plc, England and Wales 100.00 1.00 29 Oct 2014 31 Oct 2016
DBANLN14022 AUD Australia and New Zealand Bkg Group Ltd., Australia 25.00 2.00 17 Jul 2014 17 Jul 2018
DBANLN14020 AUD Commonwealth Bank of Australia, Australia 25.00 2.00 11 Jul 2014 11 Jul 2018
DBANLN14019 AUD National Australia Bank Ltd., Australia 50.00 2.00 11 Jul 2014 11 Jul 2018
TMMHFB14001 CNY Bank of Tokyo-Mitsubishi UFJ (China), Ltd 1,000.00 1.00 26 May 2014 26 May 2017
SPDBFB14016 CNY Shanghai Pudong Development Bank Co Ltd, China 1,000.00 1.00 22 May 2014 22 May 2017
DBANLN13029 HKD The Export-Import Bank of Korea, Korea 387.50 2.00 27 Nov 2013 28 Nov 2016
DBANLN13028 HKD The Export-Import Bank of Korea, Korea 387.50 2.00 27 Nov 2013 28 Nov 2016
BNYHLN13020 HKD AIA Group Limited, Hong Kong 1,160.00 2.00 4 Nov 2013 4 Nov 2016
DBANLN13024 HKD ASB Finance Limited, London, UK 850.00 2.00 25 Oct 2013 25 Oct 2016
MBBHLN13010 HKD Malayan Banking Berhad (Tdg as Maybank) 1,550.00 2.00 23 Sep 2013 23 Sep 2016
BNYHLN13016 HKD CIMB Bank Berhad 775.00 2.00 29 Aug 2013 29 Aug 2016
DBANLN13021 HKD BNZ International Funding Limited, London Branch 775.00 2.00 12 Jul 2013 12 Jul 2016
DBANFN13013 HKD ICICI Bank UK Plc, England and Wales 581.00 1.75 8 Apr 2013 8 Apr 2016
BNYHFN13007 USD AIA Group Limited, Hong Kong 500.00 0.20 13 Mar 2013 13 Mar 2018
HSBCLN13001 USD FCT Water Dragon, France 340.00 0.05 10 Jan 2013 11 Jan 2016
PARBZN12001 CNY Jigang Bond Finance Limited 150.55 1.00 9 Nov 2012 4 Nov 2013
BNYHLN12021 USD ICICI Bank Limited, Bahrain Branch 75.00 0.20 8 Nov 2012 9 Nov 2015
LBHKFN12001 HKD Lloyds TSB Bank Plc 7,850.00 2.00 29 Mar 2012 29 Mar 2016
CIHKFN12002 HKD MTR Corporation (C.I.) Ltd 500.00 1.50 15 Mar 2012 15 Mar 2017
BNYHFN10002 HKD Kowloon-Canton Railway Corporation 1,000.00 1.00 2 Feb 2010 2 Feb 2015
BNYHFN09011 HKD Urban Renewal Authority 1,500.00 1.00 27 Jul 2009 27 Jul 2012
BNYHFN09001 HKD Kowloon-Canton Railway Corporation 400.00 1.00 28 Apr 2009 28 Apr 2014
BNYHFN09003 HKD Kowloon-Canton Railway Corporation 300.00 1.00 28 Apr 2009 30 Apr 2012
DBANLN07010 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000.00 1.00 18 Jul 2007 18 Jul 2012
DBANLN07008 HKD Commonwealth Bank of Australia, Australia 1,500.00 1.00 29 Jun 2007 29 Jun 2012
ROYCLN07002 HKD Royal Bank of Canada, Hong Kong 500.00 1.00 07 Jun 2007 07 Jun 2012
ROYCLN07001 HKD Royal Bank of Canada, Hong Kong 780.00 1.00 08 May 2007 08 May 2012
BCHKFN07002 HKD Airport Authority Hong Kong 200.00 0.50 29 Mar 2007 29 Mar 2012
BCHKFN07001 HKD Airport Authority Hong Kong 200.00 1.00 28 Feb 2007 26 Feb 2010
HKMCLN07004 HKD Hong Kong Mortgage Corporation Ltd 1,000.00 1.00 30 Jan 2007 30 Jan 2012
DBANLN07002 HKD Australia & New Zealand BKG Group Ltd, Australia 500.00 1.00 17 Jan 2007 17 Jan 2012
HKMCMB06054 HKD Bauhinia MBS Ltd 740.00 0.50 29 Nov 2006 07 Dec 2009
HKMCMB06055 HKD Bauhinia MBS Ltd 700.00 0.50 29 Nov 2006 06 Dec 2011
CIHKLN06019 HKD HBOS Treasury Services PLC (Sydney Branch) 2,000.00 0.50 27 Nov 2006 28 Nov 2011
DBANFN06015 HKD Central American Bank for Economic Integration 750.00 0.50 03 Nov 2006 03 Nov 2011
CMHKLN06003 HKD Westpac Banking Corporation N.S.W., Australia 600.00 1.00 26 Oct 2006 26 Oct 2009
DBANLN06012 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000.00 0.50 25 Sep 2006 26 Sep 2011
DBANFN06009 HKD The Link Finance (Cayman) 2006 Limited 1,400.00 0.50 04 Aug 2006 04 Aug 2009
CMHKLN06002 HKD Westpac Banking Corporation N.S.W., Australia 800.00 1.00 28 Jun 2006 28 Jun 2011
CMHKFN06001 HKD Westpac Banking Corporation N.S.W., Australia 600.00 1.00 14 Jun 2006 14 Jun 2011
DBANLN06007 HKD Australia & New Zealand BKG Group Ltd, Australia 800.00 1.00 09 Jun 2006 09 Jun 2011
DBANFN06005 HKD BNZ International Funding Ltd, London Branch 1,000.00 1.00 15 Feb 2006 17 Feb 2010
HKMCFN06002 HKD Hong Kong Mortgage Corporation Ltd 1,000.00 0.50 16 Jan 2006 16 Jan 2009
HKMCMB05029 HKD Bauhinia MBS Ltd 400.00 0.50 17 Nov 2005 08 Dec 2008
HKMCFN05017 HKD Hong Kong Mortgage Corporation Ltd 305.95 0.05 01 Aug 2005 01 Aug 2008
DBANFN05010 HKD National Australia Bank Ltd, Australia 600.00 0.50 10 Jun 2005 10 Jun 2010
DBANFN05008 HKD ANZ National (Int'l) Ltd, London Branch 1,000.00 0.50 20 Apr 2005 20 Apr 2009
DBANFN04017 USD Dah Sing MTN Financing Ltd 150.00 0.10 01 Dec 2004 01 Dec 2009
DBANLN04018 USD Dah Sing MTN Financing Ltd 150.00 0.10 01 Dec 2004 01 Dec 2009
HKMCMB04042 HKD Bauhinia MBS Ltd 400.00 0.05 05 Nov 2004 05 Nov 2007
HKMCMB04043 HKD Bauhinia MBS Ltd 250.00 0.05 05 Nov 2004 05 Nov 2008
HKMCMB04044 HKD Bauhinia MBS Ltd 450.00 0.10 05 Nov 2004 05 Nov 2010
DBANFN04014 HKD National Australia Bank Ltd, Australia 1,000.00 0.50 13 Oct 2004 13 Oct 2009
HKMCFN04031 HKD Hong Kong Mortgage Corporation Ltd 502.80 0.05 09 Jun 2004 11 Jun 2007
HKMCFN04032 HKD Hong Kong Mortgage Corporation Ltd 648.75 0.05 09 Jun 2004 09 Jun 2008
HSBCFB04009 HKD Hong Kong Link 2004 Ltd 880.00 0.05 07 May 2004 07 May 2007
HSBCFB04010 HKD Hong Kong Link 2004 Ltd 800.00 0.05 07 May 2004 07 May 2009
HKMCFN04013 HKD Hong Kong Mortgage Corporation Ltd 431.30 0.05 24 Feb 2004 26 Feb 2007
HKMCFN04014 HKD Hong Kong Mortgage Corporation Ltd 134.30 0.05 24 Feb 2004 26 Feb 2007
DBANFN03007 HKD Kowloon-Canton Railway Corporation 300 0.05 06 Jun 2003 06 Jun 2008
BCHKFN03001 HKD Airport Authority Hong Kong 304.05 0.05 26 Mar 2003 27 Mar 2006
BCHKFN03003 USD Airport Authority Hong Kong 38.98 0.01 26 Mar 2003 27 Mar 2006
BCHKFN03004
(Note)
HKD Airport Authority Hong Kong 452.80 0.05 26 Mar 2003 26 Mar 2010
HKMCLN02038 HKD Hong Kong Mortgage Corporation Ltd 387.30 0.05 18 Oct 2002 18 Oct 2007
HKMCFN02010 HKD Hong Kong Mortgage Corporation Ltd 167.10 0.05 05 Feb 2002 05 Feb 2007
HKMCFN01011 HKD Hong Kong Mortgage Corporation Ltd 126.25 0.05 07 Nov 2001 07 Nov 2006
A503 HKD Airport Authority 500 0.05 09 Jul 2001 06 Jul 2006
S502 HKD Hong Kong Mortgage Corporation Ltd 500 0.05 28 Jun 2001 28 Jun 2006
S501 HKD Hong Kong Mortgage Corporation Ltd 500 0.05 15 Jun 2001 15 Jun 2006
HSBCLN01005 HKD Airport Authority 1,250

 
1.00 06 Mar 2001 06 Mar 2006
A502 HKD Airport Authority 500 0.05 19 Mar 1999 19 Mar 2004
A501 HKD Airport Authority 500 0.05 21 May 1998 21 May 2003
M504 HKD Mass Transit Railway Corporation 500 0.05 24 Apr 1998 24 Apr 2003
BCHKLC97001 HKD Bank of China 5,000 1.00 17 Jul 1997 17 Jul 2002
HKNGLN97003 HKD Swire Pacific Finance Int'l Limited 1,500 1.00 02 Jun 1997 02 Jun 2002
CBHKLC97001 HKD Standard Chartered Bank 2,000 1.00 04 Apr 1997 04 Apr 2002
HSBCLC97002 HKD The HK & Shanghai Banking Corp. Limited - Hong Kong 3,500 1.00 12 Feb 1997 12 Feb 2002
BCHKLC96001 HKD Bank of China 4,000 1.00 01 Nov 1996 01 Nov 2001
M503 HKD Mass Transit Railway Corporation 500 0.05 16 Aug 1996 16 Aug 2001
CBHKLC96007 HKD Standard Chartered Bank 2,000

 
1.00 09 Aug 1996 09 Aug 2001

(Note: This debt instrument is eligible for Profits Tax exemption in accordance with s. 26A of the Inland Revenue Ordinance as from the year of assessment 2003/04.)

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Long Term Debt Instruments Eligible for Profits Tax Exemption 

The following long term debt instruments are intended to be eligible for Profits Tax exemption in accordance with s.26A of the Inland Revenue Ordinance as from the year of assessment 2003/04 :-

Issue Number Currency Issuer Issue Size
(in Mn)
Minimum
Denomination
(in Mn)
Issue Date

Maturity Date

BNYHFN13008 USD AIA Group Limited, Hong Kong 500 0.20 13 Mar 2013 13 Mar 2023
CIHKFN12005 HKD MTR Corporation (C.I.) Ltd 300 1.50 25 Oct 2012 26 Oct 2020
CIHKFN12004 HKD MTR Corporation (C.I.) Ltd 500 1.50 12 Oct 2012 12 Oct 2022
BNYHFN09012 HKD Kowloon-Canton Railway Corporation 435 0.50 24 Jul 2009 24 Jul 2019
BNYHFN09010 HKD Kowloon-Canton Railway Corporation 750 1.00 09 Jul 2009 09 Jul 2021
BNYHFN09008 HKD Kowloon-Canton Railway Corporation 500 1.00 15 Jun 2009 15 Jun 2021
BNYHFN09004 HKD Kowloon-Canton Railway Corporation 415 0.50 15 May 2009 15 May 2024
BNYHFN09002 HKD Kowloon-Canton Railway Corporation 1,300 1.00 28 Apr 2009 29 Apr 2019
BCHKFN07003 HKD Airport Authority Hong Kong 200 1.00 30 Mar 2007 31 Mar 2014
DBANLN06016 HKD Australia & New Zealand BKG Group Ltd, Australia 2,000 0.50 09 Nov 2006 12 Nov 2013
HKMCZN06042 HKD Hong Kong Mortgage Corporation Ltd 205.20 0.05 18 Sep 2006 19 Sep 2016
BCHKFN06003 HKD Airport Authority Hong Kong 400 1.00 13 Apr 2006 13 Apr 2016
BCHKFN06002 HKD Airport Authority Hong Kong 300 1.00 15 Mar 2006 15 Mar 2021
BCHKFN06001 HKD Airport Authority Hong Kong 300 1.00 22 Feb 2006 22 Feb 2021
CMHKFN05001 HKD Westpac Banking Corporation N.S.W., Australia 1,000 1.00 30 Aug 2005 30 Aug 2012
HSHKFN05061 HKD Hang Seng Bank Ltd 1,000 0.50 23 Jun 2005 23 Jun 2015
HSHKLN05062 HKD Hang Seng Bank Ltd 1,500 0.50 23 Jun 2005 23 Jun 2015
DBANFN05007 HKD Commonwealth Bank of Australia, Australia 1,000 0.50 08 Mar 2005 08 Mar 2012
DBANFN05004 HKD Australia & New Zealand BKG Group Ltd, Australia 1,000 0.50 16 Feb 2005 16 Feb 2012
DBANFN04022 HKD National Australia Bank Ltd, Australia 1,000 0.50 09 Dec 2004 09 Dec 2011
HSBCFB04011 HKD Hong Kong Link 2004 Ltd 790 0.05 07 May 2004 09 May 2011
HKMCFN04025 HKD Hong Kong Mortgage Corporation Ltd 750 0.50 06 Apr 2004 06 Apr 2011
HKMCFN04024 HKD Hong Kong Mortgage Corporation Ltd 750 0.50 02 Apr 2004 04 Apr 2011
HKMCFN04015 HKD Hong Kong Mortgage Corporation Ltd 638.35 0.05 24 Feb 2004 24 Feb 2011
DBANFN03009 HKD Kowloon-Canton Railway Corporation 800 0.50 09 Jun 2003 10 Jun 2013
DBANFN03008 HKD Kowloon-Canton Railway Corporation 700 0.05 06 Jun 2003 06 Jun 2013
CIHKFN03005 HKD MTR Corporation (C.I.) Ltd 500 0.50 02 Jun 2003 03 Jun 2013
BCHKFN03004 HKD Airport Authority Hong Kong 452.80 0.05 26 Mar 2003 26 Mar 2010

 

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