List of Qualifying Debt Instruments (as at the end of 31 March 2023)

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

• Qualifying Debt Instruments issued before 1 April 2018
  • Short Term/ Medium Term Debt Instruments Eligible for Profits Tax Concession
    The short term/ medium term 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 section 14A(1) of the Inland Revenue Ordinance
  • Long Term Debt Instruments Eligible for Profits Tax Exemption
    The long term debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 26A(1) of the Inland Revenue Ordinance as from the year of assessment 2003/04
• Qualifying Debt Instruments issued on or after 1 April 2018
  The debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 14A(1B) of the Inland Revenue Ordinance as from the year of assessment 2018/19