沪港通与深港通（统称“中华通”） 是一项互联互通机制，香港和国际投资者可以通过香港联合交易所有限公司（以下简称“香港联交所”）及其清算所交易并清算上海证券交易所（以下简称“上交所”）和深圳证券交易所（以下简称“深交所”）的上市股票。

上交所/深交所有不同类型的挂牌证券，但沪港通和深港通目前阶段只能交易A股（在中国证券交易所交易的大陆公司股票）。

沪股通股票包括所有上证180指数与上证380指数的成分股，以及不在上述指数成份股内但有H股同时在联交所上市及买卖的上交所A股。

沪港通上交所产品列表和股票代码

深港通股票包括深证成份指数和深证中小创新指数成份股中所有市值不少于60亿元人民币的成份股，以及有相关H股在联交所上市的所有深交所上市A股。

深港通深交所产品列表和股票代码

盈透交易上交所/深交所证券的佣金

与交易港股的佣金相同，盈透只向客户收取交易额的0.08%作为佣金费用，每笔定单的最低佣金为15元人民币。交易所要求的交易所费用、清算费用和印花税将另行征收。费用详情请参见沪港通及深港通–北向交易费用表。

每日额度

通过沪港通和深港通达成的交易设有每日额度限制。每日额度根据“净买盘”计算，会限制沪港通和深港通下每日跨境交易的最高买盘净额。

如果北向每日额度余额在开市集合竞价时段降至零或交易已超过余额，则新的买盘将被驳回。如果北向每日额度余额在持续竞价时段或收盘集合竞价时段降至零或交易已超过余额，则当天都不会再接受买盘。联交所将于下一交易日再恢复北向买盘服务。

联交所也会公布总额度和每日额度的余额情况。

详情请参见联交所沪港通/深港通常见问题或联交所沪港通/深港通规则1407

沪港通/深港通交易信息

*由于结算周期不同步，交易离岸人民币的客户应于股票交易的前一日（T-1）执行外汇交易，以避免不必要的利息（在不涉及假日的证券结算程序下）。

交易时段（香港时间）

注：上交所和深交所在上午09:20到09:25和下午14:57到15:00之间不受理取消定单的请求。

半日市

若某一北向交易日为香港市场的半日市，则北向交易将继续开放直至相关中华通市场收市。有关沪股通及深股通的节假日交易安排和其它信息，请参见香港交易所网站。

披露责任

如果客户持有或控制中国内地上市发行人已发行股份达5%，则其必须于达到5%的三个工作日内以书面形式向中国证监会及相关交易所上报，并通知该上市发行人。

在这一三个工作日的通知期内，客户不得继续买卖有关上市发行人的股份。更多信息请访问IBKR知识库。

持股限制

单个境外投资者在一家中国内地上市公司的持股比例不得超过该公司已发行股份总数的10%；所有境外投资者在一家上市公司A股的持股比例总和不得超过该公司已发行股份总数的30%。更多信息请访问IBKR知识库。

强制出售

根据现行中国内地法规，每位盈透客户在一家上交所/深交所挂牌公司的持股不得超过该公司已发行股份总数的指定百分比。如果持股超出以下指定比例, 香港交易所将要求客户执行强制出售安排

保证金融资

中华通证券的保证金交易将受到限制，仅部分A股可以进行保证金交易。上交所和深交所会不时更新可以使用保证金的证券名单，详情请参见香港交易所网站。

根据上交所和深交所相关规定，如果某只A股保证金交易活动的交易量超出规定的上限，则上交所和深交所可暂停该股票在其市场的保证金交易活动。保证金交易量降至规定上限以下时，市场会再恢复该股票的保证金交易活动。

可供借贷股票

中华通证券的股票借贷受上交所和深交所的限制规限，有关内容已纳入联交所的《交易所规则》之中。
盈透暂时不提供此项服务。

合资格卖空证券

供卖空用的证券借贷将仅限于可通过沪港通和深港通同时买入和卖出的中华通证券，即不包括只可卖出的中华通证券。
盈透暂时不提供此项服务。

深圳交易所创业板股票及上海交易所科创板股票之交易

仅机构专业投资者可买卖深圳交易所创业板股票及上海交易所科创板股票。

节假日安排

客户只能在香港及内地市场均开放交易且两地银行于相应的结算日均开放服务的工作日交易中华通。此安排将确保两地市场投资者和经纪商可在相关结算日通过银行收发相关款项。

下表列举了上交所／深交所证券北向交易的节假日安排：

恶劣天气情况

恶劣天气情况下的交易安排可参见香港交易所网站。

在哪里可以了解更多信息？

要了解有关沪港通和深港通的更多信息，请点击下方的交易所网站链接：

• 什么是沪港通和深港通
• 沪港通/深港通常见问题（PDF）

如关于沪港通/深港通有任何疑问，请联系盈透客户服务获取更多信息。

What is FATCA?

The Foreign Account Tax Compliance Act (FATCA) represents the United States efforts to combat tax evasion and abuse by US persons holding investments outside of the United States.  The Act establishes a new set of tax information reporting and withholding procedures.  While not expressly aimed at non-US persons, the regulations do impose withholding taxes on certain non-US entities that decline to disclose their US investors or account holders.

Under FATCA, US persons must report to the US tax authority, Internal Revenue Service (IRS), their assets held in offshore accounts.  In addition, the regulations seek to require non-US financial institutions to report to the US tax authority certain information about financial accounts of US or US-owned investors and account holders.

How does this impact US Brokers, including Interactive Brokers?

As a broker based in the United States, Interactive Brokers is required to report information and make payment of withholding taxes to the IRS, for all of our customers.  FATCA simply creates additional practices and withholdings to the current requirements for all US brokers.

Interactive Brokers will comply with the new rules.  This may require additional disclosures by investors during the account application process, as well as expanded tax reporting.  For all US institutions, FATCA becomes effective January 1, 2013.  Any FATCA tax withholding requirements begin on January 1, 2014.

Additional aspects of the regulations will be phased-in over the next few years, including an expansion of US brokers reporting on US source income to non-US accounts through Form 1042-S.

What action is required for US persons?

No additional action is required for US persons holding Interactive Brokers accounts.   US persons, who include US citizens, Green Card holders and other legal residents,  need only to complete Form W-9 during the account application process to certify their tax status. 

Does FATCA affect non-US accounts?  

Yes.  FATCA requires foreign financial institutions (FFIs) to furnish certain data directly to the IRS about any of their US taxpayer accounts or foreign entity accounts in which US taxpayers hold a certain level of ownership.  FFI compliance with the new regulations becomes effective July 1, 2013 with the submission of electronic FFI applications to the IRS.  The application forms are scheduled to be available through the IRS in January 2013.

All non-US persons and entities applying for and maintaining Interactive Broker accounts will continue to be  required to fully disclose and indentify the identity of their account's beneficial owner(s).  Through the IRS Form W-8, our account holders certify the beneficial owner's country of tax residence.  If you fail to provide a Form W-8, or do not resubmit a new W-8 when prompted upon the three-year expiration, additional withholding will apply.

Some entities not ordinarily considered to be financial institutions may be categorized under FATCA as an FFI.  Therefore, it is important to review the details outlined by the IRS.

Is there a summary of FFI requirements? 

While the regulations and compliance are far more complex than a brief FAQ can describe, the following offers a short summary of actions required by those defined foreign financial institutions.

• Identify US taxpayers.  If US taxpayers refuse to waive your non-US country's privacy or secrecy rules, then the US taxpayer account must be closed.
• Report to the IRS on the related US taxpayer activity within defined financial accounts.
• Withhold 30% US tax on US source income against any US taxpayer or foreign entity failing to disclose information or comply with the FATCA regulations.

Additional Information & Resources

The IRS remains the most comprehensive and up-to-date resource about FATCA compliance, implementation, and document filing.  The IRS continues to issue news releases and forms.  Please feel free to visit the IRS FATCA Website for details. 

IRS Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.

Below you will find the instructions on how to take a picture and send it per email to Interactive Brokers with the following smartphone operating systems:

• iOS (iPhone)
• Android (i.e. Samsung Galaxy, HTC One X, Sony Xperia, Motorola Droid) 

If you already know how to take and send pictures per email using your smartphone, please click HERE - Where to send the email to and what to include in the subject.

iOS
1. Swipe up from the bottom of your smartphone screen and tap the camera icon.

If you do not have the Camera icon, you can tap the Camera app icon from the home screen of your iPhone.

Normally your phone should now activate the rear camera. If it activates the front one, tap the camera switch button.

2. Place your iPhone above the document and frame the desired portion or page of the document.

3. Make sure to have uniform, sufficient lighting and not to cast any shadow on the document due to your position.  Hold the smartphone firmly with your hand/s and avoid shaking. Tap on the shutter button to take the photo.

4. Tap the thumbnail image in the lower left-hand corner to access the picture you have just taken.

5.  Make sure that the picture is clear and the document is well legible. You can enlarge the picture and see it in detail by swiping apart two fingers on the picture itself.

If the picture does not present a good quality or lighting, please repeat the previous steps in order to take a sharper one.

6. Tap the share icon in the lower left-hand corner of the screen.

7. Tap the Mail icon.

Note: to send emails your phone has to be configured for that. Please contact your email provider if you are not familiar with this procedure.

8. Please see HERE how to populate the To: and Subject: fields of your email. Once the email is ready, tap the up arrow icon on the top right to send it.

Android
1. Open your applications list and start the Camera app. Alternatively start it from your Home screen. Depending on your phone model, maker or setup, the app might be called differently.

Normally your phone should now activate the rear camera. If it activates the front one, tap the camera switch button.

2. Place your Android above the document and frame the desired portion or page of the document.

3. Make sure to have uniform, sufficient lighting and not to cast any shadow on the document due to your position.  Hold the smartphone firmly with your hand/s and avoid shaking. Tap on the shutter button to take the photo.

4.  Make sure that the picture is clear and the document is well legible. You can enlarge the picture and see it in detail by swiping apart two fingers on the picture itself.

If the picture does not present a good quality or lighting, please repeat the previous steps in order to take a sharper one.

5. Tap the empty circle icon in the lower right-hand corner of the screen.   

6. Tap the share icon in the lower left-hand corner of the screen.

7. In the sharing menu that will be displayed now tap the icon of the email client set up on your phone. In the example picture below, it is called Gmail but the name may vary according to your specific setup.

Note: to send emails your phone has to be configured for that. Please contact your email provider if you are not familiar with this procedure.

8. Please see HERE how to populate the To and Subject fields of your email. Once the email is ready, tap the airplane icon on the top right to send it.

WHERE TO SEND THE EMAIL AND WHAT TO INCLUDE IN THE SUBJECT
The email has to be created observing the below instructions:
1. In the field To: type:

•   newaccounts@interactivebrokers.com if you are a resident of a non-European country
•   newaccounts.uk@interactivebrokers.co.uk if you are a European resident

2. The Subject: field must contain all of the below:

•     Your account number (it usually has the format Uxxxxxxx, where x are numbers) or your username
•     The purpose of sending the document. Please use the below convention:
  • PoRes for a proof of residential address
  • PID for a proof of identity

1099 Reporting

Year End Reports

Account Transfers

1099 Reporting 

Statement and Year End Reporting for US persons and entities comprises the following:

1.  Cost Basis:  While the required reporting schedule was staggered, the primary cost basis that will be reported to the IRS includes equities bought and sold after December 31, 2010.  This includes the adjusted cost basis resulting from wash sales and corporate actions.

The future phase-in period for broker reporting includes the assets sold on or after the following dates:

--- Mutual Funds and  ETFS - 1/1/2012

--- Simple debt instruments (i.e. treasuries, fixed-rate bonds & municipal bonds) and options,  - 1/1/2014

--- Other debt instruments - 1/1/2016

2.  Tax Basis Method:  Brokers are required to use the method first in, first out (FIFO), unless given other instructions by an investor.  Changes to your tax basis method may be submitted through the Tax Optimizer.  The Tax Optimizer is launched from within Account Management and is available for stock, option, bond, warrant and single-stock future trades.  

IB offers multiple  tax basis methods, including three basic options:

●        First In, First Out (FIFO) - This is the default option.  FIFO assumes that the oldest security in inventory is matched to the most recently sold security.

●         Last In, First Out (LIFO) - LIFO assumes that the newest security acquired is sold first.

●         Specific Lot - Lets you see all of your tax lots and closing trades, then manually match lots to trades. Specific Lot is not available as the Account Default Match Method.

Tax Optimizer also lets you select the following additional derivatives of the specific identification method.

●        Highest Cost (HC), Maximize Long-Term Gain (MLTG), Maximize Long-Term Loss (MLTG), Maximize Short-Term Gain (MSTG), and Maximize Short-Term Loss(MSTL).

For complete instructions on using the Tax Optimizer and details on the lot-matching algorithms for each method, see the Tax Optimizer Users Guide.

Note:  Changing your tax basis is effective immediately.  The basis selected will be applied to all subsequent trades on the account statements and tax reports.  Updates will not affect previously closed trades nor the TWS profit and loss data displayed.

3.  Gain & Loss Categories:  An additional requirement to the cost basis reporting is the capital gain or loss category.  The gain or loss category of equities is determined by the length of time in which the security was held, known as the "holding period." 

●         Short-Term - Holding periods of one year or less are categorized as "short-term."

●         Long-Term  - Holding periods over one year are categorized as "long-term."

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Year End Reports

The following statements and reports display cost basis information that will be reported on Form 1099-B for eligible accounts.

• Monthly Account Statements
• Annual Account Statements 
• Worksheet for Form 8949

For a complete review of the tax information and year end reporting available, click here.

Note:  Unlike the Account Statements, the Gain & Loss Worksheet for Form 8949 may consolidate sell trades.  The cost basis will be adjusted, as required for 1099-B reporting.

Asset Transfers

U.S. legislation from 2008 included new guidelines for tax reporting by U.S. financial institutions.  Effective January 2011, U.S.  Brokers are required to report cost basis on sold assets, whether or not a gain/loss is short-term (held one year or less) or long-term (held more than one year).   U.S. brokerage firms, Interactive Brokers LLC (IB) included, implemented changes to comply with the legislation.

For more information on cost basis with asset transfers, see Cost Basis & Asset Transfers.

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Disclaimer:  IB does not provide tax advice. These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any international, federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor. We recommend that you consult a qualified tax adviser or refer to the U.S. Internal Revenue Service.