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HomeRegulatory Guide Last reviewed 14 July 2026
Regulatory & Eligibility The regulatory & eligibility perimeter of a Hong Kong stock loan

The Hong Kong stock loan regulatory & eligibility guide.

Financing an HKEX-listed position runs through a defined perimeter of Hong Kong rules and eligibility screens. Whether a stock qualifies as collateral turns on free float, traded value, and concentration; a pledge can engage the SFO Part XV Disclosure of Interests regime; stamp duty and profits tax treat a charge differently from an outright sale; and pre-profit Chapter 18A and 18C issuers and cross-border Stock Connect holdings are special cases. This guide maps that perimeter and links the detailed treatment of each.

01 · Five Areas
In Depth

The perimeter, piece by piece.

Eligibility

Which HKEX Stocks Can Be Pledged: Free Float, ADTV & Concentration

The liquidity and eligibility screen — free float, average daily traded value, and shareholder concentration — that sets whether, and at what indicative LTV band, an HKEX-listed stock is financeable as collateral.

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Regulatory

Trading Suspension & Delisting Risk on Pledged HKEX Shares

What happens to a share-backed facility when the HKEX counter behind it stops trading: Listing Rules 6.01 and 6.01A, the delisting clock, and how facilities answer with suspension events and collateral substitution.

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Regulatory

SFO Part XV Disclosure Obligations for Stock Loan Structures

When a share pledge or stock loan crosses the 5% substantial-shareholder or short-position disclosure lines under SFO Part XV, and how structures are arranged to avoid inadvertent disclosure.

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Tax & Duty

Stamp Duty & IRD Tax Treatment of Hong Kong Share Pledges

Whether a share pledge is a disposal, how Hong Kong stamp duty treats a charge versus an outright transfer, and the profits-tax framing of a stock loan — the tax and duty questions to raise with your own Hong Kong adviser before pledging an HKEX position.

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Eligibility

Chapter 18A & 18C Stock Loans: Financing Pre-Profit HKEX Listings

How pre-profit biotech (Chapter 18A) and Specialist Technology (Chapter 18C) HKEX shares are screened as collateral — the milestone risk, wider LTV haircut, lock-up and eligibility nuances that shape whether, and how conservatively, they can be financed.

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Cross-Border

Stock Connect Shares as Collateral: Cross-Border Stock Loan Structuring

Financing Northbound and Southbound Stock Connect holdings — the beneficial-ownership, nominee-custody, and cross-border settlement nuances that shape whether, and how, a Connect position can be used as collateral for a Hong Kong stock loan.

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Legal

Share Charge vs Share Pledge: The Distinction That Changes Your Deal

A share charge and a share pledge are different forms of security over shares — they differ in title, possession, perfection, and enforcement, and the distinction shapes control, dividends, and how a lender realises the collateral.

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Structures

Negative Pledge Covenants in Share-Backed Financing

A negative pledge is a promise not to create security over other assets in favour of another creditor — a covenant, not a charge — and this note explains why a share-backed lender asks for one and how it interacts with the share pledge itself.

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Documentation

The Anatomy of a Share Pledge Agreement

A plain-language walkthrough of the clauses a shareholder meets in a share pledge agreement — parties, secured obligations, grant of security, perfection, covenants, events of default, enforcement, and release on repayment.

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Enforcement

Enforcement & Forced Sale: What Happens on Default

What actually happens when a share-backed loan defaults — the margin call and cure period, what constitutes an event of default, the lender’s power of sale, how a forced sale of pledged shares is conducted, and why recourse changes the stakes.

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Eligibility

Financing Locked-Up Shares: IPO Lock-Ups, Cornerstones & Controlling-Shareholder Restrictions

A locked-up share is one the holder has undertaken not to dispose of for a defined period — under the HKEX Listing Rules or a private contract — which makes it hard to treat as realisable collateral; this note sets out how a lender reads a lock-up, and how financing is timed to, or structured around, its expiry.

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Regulatory

Practice Note 19 & Financial Assistance: The Other Disclosure Regime

Practice Note 19 to the HKEX Main Board Listing Rules is an issuer-level disclosure regime for advances to, and financial assistance provided to, an entity — separate from the shareholder-level SFO Part XV disclosure of interests, and relevant at the margins of some share-backed structures.

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This guide is educational and is not legal, tax, or regulatory advice. How Hong Kong rules apply to any transaction is a matter for your own Hong Kong counsel. Editorial standards · Disclosures

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