A person who carries on trade or business of buying and selling goods or products. In relation to financial activities, it means a licensed corporation licensed for Type 1 (dealing in securities) or Type 2 (dealing in futures contracts) regulated activity which does not hold client assets or handle clients’ orders and, in carrying on the regulated activity for which it is licensed, conducts no business other than effecting, or offering to effect, dealings in securities, futures contracts or options contracts for its own account: Securities and Futures (Financial Resources) Rules (Cap 571N) s 2(1). See also Trade.
第1類（證券交易）或第2類（期貨合約交易）受規管活動獲發牌但並無持有客戶資產亦無處理客戶指示的持牌法團，而該法團在進行其獲發牌進行的受規管活動時，除為它本身達成證券交易、期貨合約交易或期權合約交易，或為它本身達成上述交易而提出要約外，並無經營任何業務：《證券及期貨（財政資源）規則》（第571N章）第2(1)條。另見 Trade。n.

• Deferred debt
• Deferred dividend ordinary share
• Deferred equity financing
• Deferred sentence
• Deferred share
• Definitions section
• Defraud
• Defunct company
• Degradation
• Degree
• Degree Celsius
• Degree of force
• Degree of risk
• De jure
• De jure recognition
• Delay
• Delay in acceptance
• Del Credere Agent
• Delegate
• Delegated legislation
• Delegation
• Delegatus non potest delegare
• Delimitation
• Delisting
• Deliverable futures contract