| 1. | Exemption on instruments of transfer relating to indirect allotment or redemption of units under unit trust schemes
印花税豁免单位信托计划下有关间接分配或赎回单位的转让文书 |
| 2. | Stamp duty exemption - instruments of transfer relating to indirect allotment or redemption of units under unit trust schemes
印花税豁免-单位信托计划下有关间接分配或赎回单位的转让文书 |
| 3. | Indirect allotment or redemption of units under unit trust schemes is exempted from the payment of 5 fixed stamp duty with effect from 14 november 2003
自2003年11月14日起，单位信托计划下间接分配及赎回单位时，可获豁免缴交5元定额印花税。 |
| 4. | As most of the fees and expenses and the establishment costs are charged upfront , investors redeeming units before the maturity date will have borne the total fees and expenses
由于大部分费用及支出及成立费用均已预先收取，投资者于到期日之前赎回单位须承担整个投资期内的费用及支出总额 |
| 5. | Unit - holder realizing his units before the maturity date will receive a realization price equal to the net asset value of each unit realized less all applicable charges and rounding adjustments
于到期日之前赎回单位的持有人，所收取的赎回价，将相等于每个赎回单位的资产净值减除一切适用收费及数字调整额。 |
| 6. | Unitholders redeeming units before the maturity date will receive a redemption price equal to the net asset value of each unit redeemed less all applicable charges , including the early redemption charge and rounding adjustments
于到期日之前赎回单位的持有人，所收取的赎回价，将相等于每个赎回单位的资产净值减除一切适用收费，包括提前赎回收费及数字调整额。 |
| 7. | The government proposes to amend the stamp duty ordinance to exempt the stamp duty chargeable on a transfer of units when the units are issued or redeemed if a constituent fund of a mandatory provident fund scheme is a party to the transfer
建议豁免强积金计划下单位转让的印花税政府建议修订印花税条例，豁免强制性公积金强积金计划下成份基金发出和赎回单位的转让书须缴付的印花税。 |
| 8. | Unitholders redeeming units before the maturity date will receive a redemption price equal to the net asset value of each unit redeemed less all applicable charges and rounding adjustments . the redemption of units will not be subject to any redemption charge
于到期日之前赎回单位的持有人，所收取的赎回价，将相等于每个赎回单位的资产净值减除一切适用收费，包括提前赎回收费及数字调整额。 |
| 9. | " given that more than two million employees and self - employed persons will participate in the mpf schemes , we expect that the number of transfers arising from indirect allotment of units through fund managers and redemption of units which may be executed in a year , will be huge .
由于将有二百多万名雇员和自雇人士参加强积金计划，我们预计每年透过基金经理间接分配单位及赎回单位而签立的转让文书，数目会十分大。 |
| 10. | As most of the fees and expenses and the establishment costs are charged upfront , investors redeeming units before the maturity date will have borne the total fees and expenses for the whole investment period and this will be reflected in the net asset value per unit applicable
由于大部分费用及支出及成立费用均已预先收取，投资者于到期日之前赎回单位须承担整个投资期内的费用及支出总额，而这些费用及支出将会在每适用单位资产净值中反映 |
