2019-12

()
()
()
2000 2 8 (
)
() 2a, Rue Albert Borschette BP 2174 L-1021 Luxembourg
()

Commission de Surveillance du Secteur Financier (CSSF) 283,
route d’Arlon, L­1150 Luxembourg(
)
() FIL Investment Management (Luxembourg) S.A.
()
() Christopher BrealeyEliza DungworthDominic RossiJon
Skillman
2
2019-12
()
2009/65 2010 15
2010 101(2)


FIL Investment Management (Luxembourg) S.A.
2002 8 14 FIL Holdings (Luxembourg) S.A.
2019 9 30 1229.8

() Mr. Jean-Marc Crepin, Mr. Geoff Cook
()
Brown Brothers Harriman &
Co.
150
BBH Fitch Ratings Ltd. A+
F1 (Bloomberg, 2019/9) 94 8
4 0940003435

() FIL Distributors
() Pembroke Hall, 42 Crow Lane, Pembroke HM 19, Bermuda
() Allan Pelvang
ICF 1991 6 28

() Deloitte Audit S.à r.l., Luxembourg
() 20, Boulevard de Kockelscheuer, L 1821 Luxembourg,
Grand-Duchy of Luxembourg
FIL FIL
(FIL Limited)
2019-12
/FI A A FI
A A A
A H A C
2,500 1,000
Y Y
FI Y
2,500 1,000
E E
E


2019-12


2019-12




/


2019-12


Account Name : FIL Investment Management (Hong Kong) Limited
Currency Name of Bank Account No.
AUD - Australian Dollar Bank of America NT & SA: Sydney
Swift ID: BOFAAUSX BSB:232001
5201-13331- 019
CHF - Swiss Franc Bank of America NT & SA: Zurich IBAN No.: CH4008726000013836014 Swift ID: BOFACH2X
6014-13836-014
IBAN No.: DE42500109000017090017 Swift ID: BOFADEFX
6019-17090-017
GBP - Pound Sterling Bank of America NT & SA: London
IBAN No.: GB85BOFA16505035954016 Swift ID: BOFAGB22
6008-35954-016
HKD - Hong Kong Dollar The Hongkong & Shanghai Banking Corporation: Hong Kong
Swift ID: HSBCHKHHHKH
600-026884-001
JPY - Japanese Yen Bank of America NT & SA: Tokyo
Swift ID: BOFAJPJX
SE Banken, Stockholm
Swift ID: ESSESESS Instruction to bank: Payment should be sent by MT103 ”MT103”
5815-1003-103 The above A/C No. should be quoted in “ field 59” of MT103

MT103 ”59 ”
USD - U.S. Dollar Bank of America NT & SA: New York
CHIPS ID 959, ABA 026009593
6550-204856
7
2019-12




2019-12


2019-12



1: ()(FIL Investment
Management (Hong Kong) Limited)
5a

()
2019-12
(2)

4a T+5
4b T+7
1: ()(FIL Investment
Management (Hong Kong) Limited) 2: (T)+3
1b
2
4b
2019-12
(3)

1: ()(FIL Investment
Management (Hong Kong) Limited)

( 1)
12
2019-12
2. -
5a
Management (Hong Kong) Limited)
4a
1b / 4a
2019-12
(2)
3
Management (Hong Kong) Limited) 2: (T)+3
4a (T+5 )( 2)

2a





(

)
1d
2019-12
(3)
3
Management (Hong Kong) Limited)

( 1)


(

)

(
)
1b / 2a
15
2019-12
3. -
(1)
5.
12c
2019-12
(2)
4
5c. 8.
5d .
2019-12
(3)
2019-12
4.
(1)

2019-12
10b
11
12a

Management (Hong Kong) Limited)
2019-12
(2)


6c.
4a.
2019-12
7 ()
1. ()(FIL Investment
Management (Hong Kong) Limited) 2: (T)+3
22
2019-12
(3)


Management (Hong Kong) Limited)


4b.

4c.
3a
4d
4a.
2019-12

2019-12
2019-12



3.
4.
()
()
2019-12



2019-12

3.
4.
5.
10.
11.
12459 10
6 8 11

2019-12
FIL Investment Management (Luxembourg) S.A.), 2a,
Rue Albert Borschette, BP 2174, L-1021 Luxembourg)]

2019-12

2019-12
2019-12
2019-12

()

ongoing distribution charge
8%

( 1.50%)
1(
)
2019-12

( 1.50%)
(
(
(
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
50® 0.20% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
1.50% 5.25% 0% 1.00%
( )
34
2019-12

( 1.50%)
(
(
(
(
35
2019-12

( 1.50%)
(
TM 2020 0.92%* 5.25% 0% 1.00%
TM 2025 1.10% 5.25% 0% 1.00%
TM 2030 1.50% 5.25% 0% 1.00%
2 0.40% 0% 0% 0%
3 0.40% 0% 0% 0%
0.40% 0% 0% 0%
0.40% 0% 0% 0%
* TM 2020 A 0.4% 1.5% 0.30%

2 3 4(
)
2019-12
0.50%
(
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
0.80% 0% 0% 1.00%
5(
)
2019-12

( 1.00%)
(
0.40% 0% 0% 1.00%
(
(
0.40% 0% 0% 1.00%
0.40% 0% 0% 1.00%
0.40% 0% 0% 1.00%
(
38
2019-12

( 1.00%)
(
I
0.40% 0% 0% 1.00%


)
2019-12





2019-12



2 8,000 2.5
5,000
45 90
2,000
2.5 5,000 5,000
45
2 4,955 2 5,000
45 1 2.4955
0.45
: USD 100,000.00 / (1 + 3%) = USD97,087.38
: USD97,087.38 * 3% = USD2,912.62
USD11,881.191% = 118.81
2019-12
(i)(ii)(iii)
B 0029923199345



0.35%







2019-12




2019-12

7.

2019-12
12.




II.
2.



3.



45
2019-12
4.


10.

2019-12
11.

/
/



2019-12

6.

/

2019-12
IV.
1.
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i.
CNY
CNH




/

QFII A



2019-12

A


A

A



2016 2 24
2016 3

2019-12


/


2019-12

c.

——



2019-12



2019-12


2019-12

/

ISDA
10%



2019-12
5.
(CDS)
2019-12


2019-12






2019-12
7.


2019-12
QFII /

B
QFII /

2019-12
B

QFII /

2019-12
QFII /

B
2019-12
QFII /

QFII /

(Plan d ’ Epargne en

2019-12
(Plan d ’ Epargne en
(Plan d ’ Epargne en
(Plan d ’ Epargne en
2019-12
2019-12
QFII /

(Plan d ’ Epargne en
(Plan d ’ Epargne en
232
Individuale di Risparmio a lungo termine PIR

2019-12
Investment Management
2019-12
B
(Plan d ’ Epargne en


68
2019-12
10%
2019-12

Investment Management (Hong Kong) Limited)
QFII
30%




QFII
2019-12








(
QFII



QFII
2019-12







QFII






(
QFII
2019-12










2019-12
9
9
2019-12

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7






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2019-12
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76
2019-12
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2019-12
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2019-12
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2019-12
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2019-12
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2019-12
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82
2019-12
/

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2019-12



84
2019-12

- UCI CSSF
UCI /
UCITS /
2009/65/EC

UCITS UCI /
d) 12

CSSF

85
2019-12


-
10,000,000




10%
35%

2019-12

2 3 4

35%
III

20%

- 10%

2019-12
10% UCITS UCI
10% UCITS UCI 20%
UCITS UCI
UCI UCITS
30%

UCI
UCITS / UCI
UCITS UCI UCITS UCI
3%
UCITS UCI

UCITS UCI
UCITS UCI
5. ("feeding fund")
("recipient fund")

10% UCITS UCI
UCITS UCI 20%
b.


10% B. 2.
210%
2019-12

2.

2. 1.

B.

2. ( 10%)


5.1.E

2019-12
D.
CSSF

(a) VaR
(b) VaR
VaR VaR VaR
VaR

E.
CSSF
2010 2008 2 8 Grand-Ducal 11

(a)
pension) (b)
90
2019-12
2007 3 19 2007/16/EC
(ii) OECD
(vi) OECD
(d)
(e)



TRS/CFD
a) TRS/CFD

d) TRS/CFD 5 5.1

e)

f)
H.
2019-12
E.(a)
pension)(b)

87.5%12.5%


100% SFT TRS/CFD
TRS/CFD

I.
2019-12

8. A. I 2. 2010
41 (2) a) 10%
10% /

d) (a) (b)
(c)
2019-12
A.
a)

2 3 10,000,000
2013/34/EU



b)

c) (STS)
2019 1 1
2017/2402 20
21 22
2425 26
2)
a) a)
2019-12
397
C.



5.

2019-12

i)


20% 15%



2019-12
15%



10%
2015/61 10(1)(f) 11(1)
(c) III) a) ix)
5%





10%
10%

(i) UCITS 58 85%
UCITS
97
2019-12

/

5.3
/

2019-12
2018/990 3 20 1

(i)




2019-12



e) FSC
f) FSC

()
(

() (


2019-12
/


///






OTC


ISDA CDS CDS
CDS
- (TRS)
101
2019-12

-




/




2019-12



OTC


(Inflation Index Swaps)
2019-12
b. 0.00%



QFII QFII
[2016] 70
QFII
(i) A B (ii)


(ii)
3,000 2017
104
2019-12
1.4%
10%
(b)
10%
(b) 50,000
100,000 10
( 2017 22.89%)
1.4%
26.01%

2010 3
FATCAFATCA

FATCA IGA FATCA

ACDIGA 2014 7 1
105
2019-12
IGA 2014 7 1

2014 7 1 IGA
(NFFE)
2014 6 30 IGA

IGA
FATCA
IGA FATCA


FATCA 2018 12 31


2014 7 IRS 2016 12
31 IGA IRS

(DAC 2) 2014 12 9
CRS 2015 12 31
2015 12 18CRS 2015 12 24A – N° 244
CRS 2017 2016
()()
CRS 2016 1 1
CRS
CRS ()/
2015 12 31
CRS
CRS /
ACD
CRS
2019-12
FATCA
CRS
FATCA CRS


• ACD
• CRS FATCA
() ACD

2019-12
(I )
A )
Y-MINCOME (G) (FI Y )






2019-12

MINCOME


X.

2019-12





(equalisation amount)



2019-12



)




2019-12


CSSF
2019-12
A E Y F1 A A F1 /F1 Y A H A C ; F1 A A F1 /F1 Y A H A C 12 http://www.fidelity.com.tw F1 A / Y A C F1 A E 0.75% 20% http://www.fidelity.com.tw http://www.fundclear.com.tw
2019-12
SITE 2019 12-259