| 1. | Successful bidders of a reopened issue have to pay to the hkma the respective bid price plus an amount equal to the interest accrued from the last coupon payment date to the allotment date of the reopened issue
成功投得重开债券的人士，需要向金管局支付有关的投标价加相当于该批重开债券上一个付息日至配发日期间累计利息的款额。 |
| 2. | Successful bidders for a reopened issue have to pay to the hkma the respective bid price plus an amount equal to the interest accrued from the last coupon payment date to the allotment date of the reopened issue
成功投得重开债券的人士，需要向金管局支付有关的投标价加相当于该批重开债券上一个付息日至配发日期间累计利息的款额。 |
| 3. | Successful bidders of the reopened issue have to pay to the hkma the respective bid price plus an amount equal to the interest accrued from the last coupon payment date to the allotment date of the reopened issue
成功投得重开债券的人士，需要向金管局支付有关的投标价加相当于该批重开债券上一个付息日至配发日期间累计的利息的款额。 |
| 4. | Successful bidders of the reopened issue will be required to pay to the hkma the respective bid price plus an amount equal to the interest accrued from the last coupon payment date to the allotment date of the reopened issue
成功投得重开债券的人士，需要向金管局支付有关的投标价加相当于该批重开债券上一个付息日至配发日期间累计的利息的款额。 |
| 5. | The upcoming issue on offer for non - competitive tender is a reopened issue and this bears a special feature . as the allotment date 23 july 2004 of the issue falls between two coupon payment dates , successful bidders will , in line with standard market practice , have to pay to the hkma the subscription price plus an amount equal to the interest accrued from the last coupon payment date 16 march 2004 to the allotment date 23 july 2004 of the issue
由于这批债券的配发日期年月日介乎两个派息日之间，按照市场惯例，成功投得重开债券的人士需向金管局支付认购价加相当于该批债券上一个付息日年月日至配发日年月日期间累计的利息的款额。 |
| 6. | When bonds are retired before maturity , these steps must be followed record partial period amortization of premium or discount , if date is other than an interest payment date . write off the portion of premium or discount that relates to the portion of bonds being retired . calculate extraordinary gain or loss on retirement
债券到期日前偿还的步骤如下： 1 ，如果偿还日不是付息日，要记录溢价或折价的部分期间的摊销； 2冲销与偿还有关的溢价或折价； 3计算偿还债券的非常利得或损失。 |
| 7. | The upcoming issue on offer for non - competitive tender is a reopened issue and it bears two special features . first , as the allotment date 23 april 2004 of the issue falls between two coupon payment dates , successful bidders will , in line with standard market practice , have to pay to the hkma the subscription price plus an amount equal to the interest accrued from the last coupon payment date 17 december 2003 to the allotment date 23 april 2004 of the issue
第一，这批债券的配发日期年月日介乎两个派息日之间，按照市场惯例，成功投得重开债券的人士需向金管局支付认购价加相当于该批债券上一个付息日年月日至配发日年月日期间累计的利息的款额。 |
| 8. | First , as the allotment date 16 october 2003 of the issue falls between two coupon payment dates , successful bidders will , in line with standard market practice , have to pay to the hkma the subscription price plus an amount equal to the interest accrued from the last coupon payment date 17 june 2003 to the allotment date 16 october 2003 of the issue
第一，这批债券的配发日期年月日介乎两个派息日之间，按照市场惯例，成功投得重开债券的人士需向金管局支付认购价加相当于该批债券上一个付息日年月日至配发日年月日期间累计的利息的款额。 |
| 9. | First , as the allotment date 12 january 2004 of the issue falls between two coupon payment dates , successful bidders will , in line with standard market practice , have to pay to the hkma the subscription price plus an amount equal to the interest accrued from the last coupon payment date 18 september 2003 to the allotment date 12 january 2004 of the issue
第一，这批债券的配发日期年月日介乎两个派息日之间，按照市场惯例，成功投得重开债券的人士需向金管局支付认购价加相当于该批债券上一个付息日年月日至配发日年月日期间累计的利息的款额。 |
