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    什么是债券?

    债券(Bond)是政府、机构、企业等直接向社会借债筹措资金时，向投资者发行，承诺按一定利率支付利息并按约定条件偿还本金的债权债务凭证。债券的本质是债的证明。债券购买者与发行者之间是一种债权债务关系，债券发行人即债务人，投资者（债券持有人）即债权人。债券是一种有价证券。

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    Address︰26/F, 2606, 308 Des Voeux Road Central, Sheung Wan, Hong Kong
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