C: 3TZ*RPmFRm
o!r8{L
calendar year figure 历年数字 v^7LctcVm
call 催缴通知;认购期权 EK$Kee}~
call deposit 通知存款;活期存款 vHE^"l5 v
call loan 短期同业拆借;通知贷款 K!mOr
call margin 补仓;追加保证金 b]JI@=s?
call market 短期同业拆放市场 J!*/a'Cv
call money 短期同业拆借;活期贷款 'XUKN/.
call option 认购期权;看涨期权 7RvUH-S[
call price 赎回价格;提前赎回价 35x 0T/8
call warrant 认购认股权证;回购认股权证 2. X" f
callable share 可收回股份;可兑付股份 UP{j5gR:_
called up share capital 已催缴股本 Y}D onF
Canadian Dollar [CAD] 加拿大元 =0'q!}._!
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ]k8/#@19
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ^U8r0]9
cancellation price 取消费 ^:jN3@Q%
cap 上限 eb8w~
capital 资本;资金 s$*'^:
Capital Accord 《资本协定》 x)_@9ldYv
capital account 资本帐;非经常帐 m%8qZzqk
capital account commitment balance 资本帐承担额结余 DBs*Fx[
Capital Adequacy Directive [CAD] 《资本充足指引》 1]T`n /d V
capital adequacy ratio [CAR] 资本充足比率 2qO3XI
capital allowance 资本免税额 {3Vk p5%l
capital alteration 资本变更 U\?g*
capital and liabilities ratio 资本负债比率 g3%t8O/M
capital and liquidity requirement 资本与流动资金的规定 ro[Y-o5Q0
capital appreciation 资本增值 Fequm+
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 /+3a n9h
capital assets 资本资产 N6[i{;K@N{
capital at risk 风险资本 5b6s4ZyV
capital base 资本基础;资金基础 ,s^<X85gp\
capital charges 资本支出;资本费用 ?QDWuPhN
capital commitment 资本承担 M'1!<a-Mp
capital contribution certificate 出资证明书 j,2l8?
capital convergence 划一资本充足比率 da$BUAqU
capital cost 资本成本;建设成本;建设费用 8%~t
capital cover 资本保证 VIR. yh
capital deficit 资本亏绌;资本赤字 5ZAb]F90
capital divided into shares 资本分成股份 xDO7A5
capital element 资本因素;资本部分 gX?n4Csy'
capital equipment 资本设备 9%iFV
N'
capital expenditure 资本开支;非经常开支 d=]U_+
capital expenses 资本费用 s
Fgadz6O
capital financing 筹集资本;以非经常收入支付非经常开支的结算 bxXiQa
capital flow 资金流量 U~2`P
capital formation 资本形成;集资 oT|m1aGE
capital formation figure 资本组合数字 ,`8Y8
capital fund 资本基金 *V;3~x!
capital gain 资本增益;资本增值 gK3Mms]}m
capital gains tax 资本增值税 - n6jG}01b
capital goods 资本财货;资本货物 RX2{g^V7
capital grant 非经常补助金;非经常拨款;建设补助金 ~mN%(w!^
capital grant cycle 建设补助金周期 Gr(|Ra.
capital injection 注入资本;注资 qsg>5E
capital input 投入资本 !)Rr]
~
capital intensity 资本密集度 [Id}4[={e
capital intensive 资本密集 IGAzE(
capital investment 资本投资 4o9$bv
Capital Investment Fund 资本投资基金 I2HT2c$
capital loss 资本损失 Cj;/Uhs
capital maintenance 资本保值;资本保留 rFL$QC2
capital market 资本市场;资金市场 396R$\q
capital market instrument 资本市场票据 5GAy "Xd
capital money 资本款项 emA!Ew(g
capital money subject to a trust 信托财产资本 (5uJZ!m
capital movement 资本流动 :a<hQ|p
capital nature 资本性质 } IlP:
capital outlay 资本支出 ]5v:5:H
capital portion 资本部分 #cwCocw
capital profit 资本利润 Nl8 gK{
capital project 基本工程项目;非经常开支项目 /CT(k1>
capital receipt 资本收入 $~'Tf>e
capital redemption 资本赎回 =J|sbY"]
capital redemption business 资本赎回业务 <5Mrp"C[i
capital redemption contract 资本赎回合约 }G1&]Wt_
capital redemption reserve 资本赎回储备 ;~sr$6
capital reduction 资本减缩;减资 y>(rZ^y&
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] nb@" ?<L!
股本削减计划〔香港联合交易所有限公司〕 27#8dV?
capital repayment 偿还资本 9|!j4DS<
capital reserve 资本储备;后备资本 $<ddy/4
capital revenue 资本收益;非经常收入 g<[rH%\6fg
capital spending 资本开支;资本支出;非经常开支 |tG+iF@4
capital stock 股本 "'eWn6O(
capital stock subscription 认缴股本;认购股本 GH3#E*t+[
capital subsidy 建设津贴;基本建设津贴 MMD<I6Iyv
capital subvention 非经常资助金 PX 3
capital sum 资本额 {:Vf0Mhb
capital tax 资本税 IG / $!*E
capital transfer tax 资本转移税 <FmBa4ONU
capital turnover 资本周转率 DA
LQ<iF
capital value 资本价值 d]M[C[TOX
capital works project 基本工程项目 c)1=U_6 1
Capital Works Reserve Fund 基本工程储备基金 _F8T\f|
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 p~bkf>
capitalization 资本化;资本总额 vO$ra5Z
capitalization of interest 利息化作本金 [b5(XIGUN}
capitalized interest 化作本金的利息 {of]/3=
capitalized loan 转作资本的贷款 NdQ%:OKC
capitalized value 资本还原值;资本化价值 <7gMl
capitation grant 按人计算的补助金 )bYez
captive insurance business 专属自保保险业务 aW@oE
~`
car insurance 汽车保险 9oq)X[
Caribbean Development Bank 加勒比开发银行 1 !s28C5u
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] {Nq?#%vdT
意大利嘉利堡银行 oO:LG%q
cartel 同业联盟;卡特尔 $'$>UFR
cartelized rates system 联营式利率制度 caD5Pod4
cash 现金;现款 9N}W(>
cash accounting system 现金会计制度 A1<k1[5fJ
cash acquisition 以现金投资所得的资产 4!2SS
cash allowance 现金津贴 A[ 1)!e
cash assets 现金资产 d[U1.SNL
cash at bank 银行现金;银行存款 WTu{,Q
cash balance 现金结余 WOH9%xv
cash basis 现金收付制;收付实现制 |!5@xs*T
cash basis accounting 现金收付制会计;收付实现制会计 Fd"WlBYy0
cash bonus 现金红利 N<bD
cash book 现金出纳帐;现金簿 Th+|*=Il
cash client 现金客户 Q2$/e+
cash commission rebate 现金回佣 m~Me^yt>}
cash compensation 现金补偿 L{K*~B -p
cash contribution 现金承担额;现金分担额 QX/]gX
cash cost 直接费用;现金成本 B'/Icg.T
cash coupon 现金礼券 t>@yv#
cash credit 现金信贷 Heohe|an
cash deficit 现金赤字 0nT%Slbih
cash deposit and withdrawal 现金收支 dp< auA
cash disbursement journal 现金支出日记簿 T`mEO\f
cash disbursement slip 现金支出传票;现金支出单 T Xl\hL\+
cash flow 现金流量;银根 &"O_wd[+:
cash flow lending 流动现金放款;无抵押融资 *lY+Yy(
cash flow statement 现金流量表;现金流动表 V*kznm
cash flow surplus 现金流量盈余 I tgH>L'
cash in hand 库存现金;手头现金 N
I3(
cash in till 备用现金 ;<VR2U`
cash in transit 运送中现金;在运现金 S
`wE$so>
cash input 投入现金 67,3i~
cash input figure 现金投入数字 z.A4x#>-
cash limit 现金支出限额;现金限额 ec`>KuY
cash margin 现金保证金 =*[, *A
cash market 现货市场;现金交易市场 0c-QIr}m
cash offer 现金要约;现金补偿额 _AAx
)
cash payment 现金付款;现金支付 T*p|'Q`
cash position 现金头寸 1y(iE C
cash price 现金价格 $;ch82UiX
cash receipts journal 现金收入日记簿 (S 3jZ
cash receiving slip 现金收入传票;现金收入单 \cFAxL(
cash settlement 现金结算 uq]iMz>
cash surplus 现金盈余 pV_}Or_
cash with order 订货付现;凭票即付 I@+lFG
cashier's order 银行本票 Vzk cZK
cashier's order outstanding 未承兑的银行本票 Mf#2.TR
cash-limited subhead 有现金支出限额的分目 t0+t9w/fTP
cash-sweep 现金彩票活动 Ep,1}Dx
casual client “散客”;“散户” ?#U0eb5u
CCASS Depository 中央结算系统证券存管处 Y]?Kqc
CCIC Finance Limited 中芝兴业财务有限公司 ?TRW"%
cedant 分出者 57'q;I
ceding company 分出公司 a_xQ~:H
ceding insurer 分出保险人 -fhAtxkg
ceiling 上限 ,7QBJ_-;QJ
ceiling price 最高限价 f*UBigk
central bank 中央银行 fdg[{T4:
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ,&-S?|
central banking 中央银行业务 (tgEa{rPAP
central banking function 中央银行职能 9 Zs#Ky/
Central Clearing and Custodian System 中央结算及托管系统 5
1v r^
Central Clearing and Depository System 中央结算及存管系统 iM4mkCdOO
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 [))gn
central clearing house 中央结算所 +'!h-x1y~
central clearing system 中央结算制度;集体交收系统 axHxqhO7zp
central custody system 中央托管系统 K
lPm=
central depository 中央存管处 x|&[hFXD
central depository system 中央证券存管制度 2K5}3<KD/
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Y}85J:q]
central rate 中央汇率;中心汇率 Q1]V|S;)X
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Rs`Vr_?Hk
Central Tender Board 中央投标委员会 :zRB)hd
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 :d, >d
centralized budgetary and payments system 集中预算及支付制度 /W7&U
=d9
centred 12-month moving average 十二个月定位移动平均数 |p'_k(z}
certificate of approval 批准证明书 x(exx
)w
certificate of beneficial entitlement to property 资产权益证书 8JQ<LrIt9
certificate of compliance 合格证明书;合约完成证明书 NdaVT5RB
certificate of deposit [CD] 存款证 Ir'DA_..
certificate of exemption from estate duty 豁免遗产税证明书 H@VBP
Q}Q
certificate of incorporation 公司注册证书;法团注册证书 WBIQ%XB'
certificate of incorporation of registered trustees 注册受托人法团证书 }])GQ@
certificate of indebtedness [CI] 负债证明书 .D>A'r8U
certificate of insurance 保险证书 KFCQYdI`d
certificate of interest 权益证明书;息票 0Og/47dO.2
certificate of means 资产证明书 m-Mhf;
certificate of participation 参与证明书 Yj|c+&Ng
certificate of payment of profits tax 缴付利得税证明书 3<V.6'*k
certificate of preference 特惠税证 q>Dr)x)
certificate of rateable value 应课差饷租值证明书 s>[vT?
certificate of registration 登记证书;注册证明书 ~:'gvR;x
certificate of satisfaction 清偿证明书 BxW||O|_N"
certificate of transfer 转让证明书 A5(kOtgiT
certificate to bearer 不记名证明书 _R>s5|_
certification 核证 *J*zml3
certification fee 核证费 K6PC&+x
certified cheque 经银行证明可兑现的支票 1tuator
certified public accountant [CPA] 执业会计师 7KYF16A4
certified statement 经证明的报表 fb;hf:B:
cessation of business 停业 :$) aMEq
cession 分保 O V0cr
C.F. Finance Company Limited 浙一财务有限公司 -NI@xJO4(;
chance 机会;中彩机会 'Gm!Jblo@
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ~a0d.dU
change of domicile 迁册 1{Sx V
change to estimates 修订预算 0^|$cvYiL
change to the approved estimates of expenditure 核准开支预算的变动 }VJ hw*s
charge 费用;押记;抵押 -f
'q
charge number 税单号码 {/,+_E/
charge on assets 资产的征税 n^I|}u\
charge upon general revenue 从政府一般收入中拨款支付 Tk2&{S "
chargeable 可予征收;应课税的 PhI{3B/
chargeable agreement for sale 可予征收印花税的买卖协议 $[L)f|
l
chargeable income 应课税入息 iIC9rso"Q1
chargeable normal trading receipt 应课税的一般营业收入 pB{ f-M:D
chargeable profit 应课税利润 +LU ).
chargeable to tax 应课税 )gm \e?^
charged to... 记入……帐目 d,E/9y\e
chargee 承押记人 ))we\I__8
charge-holder 受押人 ,m_&eF
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 &Funao>
charging order 押记令 ,YzC)(-
chargor's right 押记人的权利 :5qqu{GL
charitable donation 慈善捐款
e>s.mH6A
charitable trust 慈善信托 ^AC+nko*
charity property 慈善财产 NJz*N%VWD
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 WA)lk>(+
charter 章程;特许权 2{Lc^6i(t
charter of incorporation 成立章程 LVz%$Cq,0
chartered accountant 特许会计师 }9fV[zO
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
4pOc`
Chartered Institute of Public Finance and Accountancy [United Kingdom] M KE[Yb?
特许公共财政及会计学会〔英国〕 <=LsloI
charterer 承租人 34&$_0zn
Chase Manhattan Asia Limited 美国大通亚洲有限公司 '@1Qx~*]e
Chase Manhattan Bank 美国大通银行 9/^Bj
chattels 实产 [Nzg
8FP
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 K<fq=:I3
Che Hsing Finance Company Limited 浙兴财务有限公司 ^9m^#"ZW`
check-and-balance system 制约平衡制度 [pyXX>:M
Chekiang First Bank Limited 浙江第一银行 j4hUPL7
cheque 支票 ,_7tRkn
Chiao Yue Finance Company Limited 侨裕财务有限公司 r+WPQ`Ar
Chiba Bank, Ltd. 千叶银行 [zO(V`S2
Chicago Board of Options Exchange 芝加哥期权交易所 <\#
Chicago Board of Trade 芝加哥交易所 .<|4PG
Chicago Mercantile Exchange 芝加哥商品交易所 j$/uJ`
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 X/C54%T ~
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 1pBsr(
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 3 %{'Uh,
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 %nK15(
child allowance 子女免税额 S7~l%G>]b
China & South Sea Bank Limited 中南银行 ^[,1+WS%
China Affairs Committee [Hong Kong Futures Exchange Limited] SGT-B.
中国事务委员会〔香港期货交易所有限公司〕 `J;/=tf09
China concept stock 中国概念股 #._6lESK
China Construction Bank 中国建设银行 T;vPR,]rz
China Development Division [Stock Exchange of Hong Kong Limited] BsG[#4KM:
中国发展科〔香港联合交易所有限公司〕 KARQKFp!C>
China Economic News 《中国经济新闻》 LZ<(:S
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ur_"m+
China State Bank Limited 国华商业银行 /Gu2@m[r
Chinatrust Commercial Bank, Limited 中国信托商业银行 )6S}O*
1
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 {;rpgc
Chinese Bankers Club, Hong Kong 香港银行华员会 Xf/<.5A
Chinese Banks' Association 香港华商银行公会 7|?@\ZE
Chinese Gold and Silver Exchange Society 金银业贸易场 [,V92-s;N
Chinese New Year bonus 年奖;年终花红 6P[O8
chit fund 银会 /[|md0,
Chiyu Banking Corporation Limited 集友银行有限公司 ;$&5I9N
Chiyu Finance Company Limited 集友财务有限公司 2SCf]&
Cho Hung Finance Limited 朝兴金融有限公司 {?M*ZRO'
choses in action 无形动产;据法权产 Jd_1>p
chronological book 序时帐簿 Ih0>]h-7
Chubu Securities Finance Company 中部证券金融公司 Z`Eb
L
Chung Khiaw Bank Limited 崇侨银行 Yoym5<xE
Chung Nan Finance Company Limited 中南财务有限公司 T;e (Q,!H
Chuo Trust & Banking Co., Ltd. 中央信托银行 V$]a&wM<5
Chuo Trust Asia Limited 中央信托亚洲有限公司 V?pO ~qo
Citibank, N.A. 万国宝通银行 HK4`@jYQ
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 XhkL))FcG
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 (E]K)d
Citicorp International Limited 万国宝通国际有限公司 IpVwn Nj!}
civil debt 民事债项 [A/+tv
Civil Service Pension Reserve Fund 公务员退休金储备基金 #1lS\!
claim 申索;索偿;债权 ;eSf4_~
claim equalization fund 申索平衡基金 761"S@tf$}
claim for refund of property tax 申请发还物业税 )ejqE6'[
claim of debt 债权申索 r}M4()9L
claim on bank 对银行的债权 9'r3L)[
claim to dividend 摊还债款申索 ;DWp>jgy
claimant 申索人;索偿人 z Clm'X/
claims statistics 申索统计数字 S:T>oFUot
class of insurance business 保险业务类别 n`2"(7Wj
class of property 财产类别 5/VB'N#7s
claw-back 递减率 nylIP */
clearance cost 清拆成本 A>,fG9pR
clearing 结算;票据交换;清算 Xg)FIaw]eT
clearing account 结算帐户 w9h5f
clearing and settlement system 结算和交收系统 w)c#ZJHG
clearing balance 结算差额 K>~cY%3^i
clearing bank 结算银行 ,#FH8%Yf
clearing cheque 交换支票 tQ<2K*3]
clearing house 结算所;票据交换所 Ji?UG@
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 4o8HEq!
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 M L_J<|,J
clearing member 结算会员 ;SP3nU))
Clearing Members' Fund 结算会员基金 ZQ8Aak
clearing participant 结算参与者
Y2$`o4*3
clearing rebate 结算费用的回佣 5rSth.&
Clearing Rules [SEHK Options Clearing House Limited] aWK7 -n
《结算规则》〔联交所期权结算所有限公司〕 \crmNH)3
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 X-WvKH(=w
Clerk to the Board of Review 税务上诉委员会书记 fmyS#
6"
client 客户;委托人;当事人 dfd%A"
I
client agreement 客户协议 B{u.Yc:
client confidentiality 客户保密的责任 r_CN/ a
client money 客户款项 v~=ol8J
B
client statement 客户结单 eEFT(e5.>3
clients fund 客户资金 eWs^[^c.<
close 结算;收市;收盘 jWCC`0
T
close a position 平仓;轧平头寸 <qiap2
close company 股份不公开的公司 enepAu-="p
close higher 收市时价位较高 O!yn
`<l
close lower 收市时价位较低 ^^(ZK 6 d
close mixed 收市时荣辱互见 _!Q\Xn
close of exchange 交易所停市 -$p-o
Z)
close of financial year 财政年度终结 a{6|[aR
close out 平仓 AFA*_9Ut
close out a long position 平长仓 aM1JG$+7 G
close out a short position 平空仓 cHd39H9
close steady 收市时价格稳定 d$
7b
close the gap 弥补差距 )y Y;%
closed position 平仓 No+zw% l0E
closed-end investment corporation 股份固定的投资公司 hkc_>F]Hx
close-out price 抛售价格 aB_z4dqwU
closing account 决算帐户 O&%T_Zk@@
closing balance 期终结余;收市结余 ~hX'FV
closing price 收市价;收盘价 ~Q]M_,`M
closing quotation 收市价;收市行情 cK/odOi
closing rate 收市汇价;收盘汇率 >QPS0Vx[
closing transaction 平仓交易 \'b-;exH
clothing levy 成衣税 c9k,Dc
club deposit 零存整付存款 B75SLK:h=
Code of Aid 《资助则例》 c9={~
Code of Banking Practice 《银行营运守则》 Q&;qFv5-l
Code of Best Practice [Stock Exchange of Hong Kong Limited] Q:=/d$*xd
《最佳应用守则》〔香港联合交易所有限公司〕 k9?+9bExXA
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 40ZB;j$l
Code of Conduct for Persons Registered with the Securities and Futures Commission c *no H[
《证券及期货事务监察委员会注册人操守准则》 arrcHf4O
code of practice 实务守则;经营守则;执业守则 o%7yhCY
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ?2Dz1#%D
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Kj5f:{Ur
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 *a@UV%u
Code on Pooled Retirement Funds 《集资退休基金守则》 )9,"~P2[R
Code on Share Repurchases [Share Repurchase Code] \rO>FE
《公司购回本身股份守则》〔《股份购回守则》〕 J'v|^`bE
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 3E9j%sYk
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 CAO{$<M5m
co-debtor 共同债务人 MQu6Tm H
co-financing scheme 共同融资计划 vnpX-c
cognizance 证明令 W5{e.eI}|
coin 硬币 n&JP/P3Y
coin replacement programme 硬币取缔计划 dy'?@Lj;
coin set 套装硬币 B&D
z(Bs
coinage 硬币 jz0\F,s
Coinage Security Fund 硬币发行基金 e2F7G>q:5
cold call 主动与准客户接触 Czn7,KE8X
collapse in prices 价格下泻;价格下挫;价格暴跌 [?2mt`g
collateral 抵押品 omu&:)
g
collateral bond 担保债券 n!nv.-n
collateral loan 抵押贷款 {5`?0+
collateral security 附属抵押品 QJ?!_2Ax
collection 征收;收取 x.Y,]wis
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 UQ?8dw:E~
collection of betting duty 收取博彩税 sjGZ
,?%
Collection Office [Inland Revenue Department] 收税处〔税务局〕 v2Y=vr
collective consumption 集体消费 &$f?XdZ7
Collector 收税主任 i:72FVo
Collector of Rates 差饷征收官
'(}BfD P
Collector of Stamp Revenue 印花税署署长 iuEdm:pW
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 tti.-
combined surplus 合并盈余 n>'}tT)U
combined visible and invisible trade account 有形及无形贸易合并帐目 (0r6_8e6xv
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 RD^o&