關於：共同匯報標準（CRS）概覽

Dear Valued Client,

Re: Overview of the Common Reporting Standard (the "CRS")

With effect from 30 June 2016, under the Inland Revenue (Amendment) (No. 3) Ordinance 2016, financial institutions in Hong Kong are required to follow the automatic exchange of financial account information (“AEOI”) and report the information to the Hong Kong Inland Revenue Department (“HKIRD”) according to the CRS. The CRS is the common standard for information-gathering and reporting requirement for financial institutions around the world. Under the CRS, we are required to identify financial accounts held by tax residents of reportable jurisdictions and collect certain information in accordance with due diligence procedures, and report that information to the HKIRD for its onward transmission under the exchange of information articles in the various treaties to which Hong Kong is a party.

You may also visit the websites of HKIRD and the Organization of Economic Cooperation and Development or contact your legal counsel or tax adviser for more details about the CRS.

Should you have any queries, please do not hesitate to contact the Account Executive handling your account or our Client Services Officer at (852) 2663-8888.

Best regards,

Celestial Securities Limited
Celestial Commodities Limited
CASH Trinity Bullion Limited
Celestial Finance Limited

尊貴的客戶：

關於：共同匯報標準（CRS）概覽

謹通知閣下《2016年稅務(修訂)(第3號)條例》已於二零一六年六月三十日生效，香港的金融機構須按照自動交換金融帳戶資料的「共同匯報標準」（簡稱「CRS」），把有關資料申報予香港稅務局。CRS為全球各地金融機構用作資料收集及申報的共同準則。在CRS的標準下，本公司須根據盡職審查程序，向閣下收集主管當局要求的資料和確定閣下的稅務居民身份，並把資料申報予香港稅務局，藉以日後傳送到與香港簽訂稅務資料交換協定的國家。

如欲了解更多CRS的相關資訊，請瀏覽香港稅務局網站及經濟合作與發展組織網站或諮詢閣下的法律或稅務顧問。

如有任何查詢，歡迎與負責閣下賬戶之本公司營業代表聯絡或致電(852) 2663-8888 與本公司之客戶服務主任聯絡。

此致

時富證券有限公司
時富商品有限公司
時富三和金銀業有限公司
時富財務有限公司

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