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Related Units
Case Study
你的角色：
报社记者，负责金融财务咨询专栏
日常工作是负责回复读者来信
此外，有时也会为读者提供一份详细的财务规划建议书
Case Study
读者来信的情况：
Duncan Kennedy,
男性，64岁，退休政府官员
今年的政府退休金是 £18,000
从明年开始，每年会多获得州退休金£5,500
Elaine kennedy,
女性，目前年收入为£35,000
因为公司裁员很快会退休
退休后可获得每年£19,000的年金收入
她比Duncan要年轻几岁，所以还要过几年才能获得州级的退休金
Case Study
家庭财产的情况
已经卖掉了价值£450,000的老房子，正在购买一幢£200,000的小一点的房子。
房屋贷款已经全部还清。
还有一处公寓房产，小孩读书的时候住的，现在出租，每月租金收入£500，这笔收入主要用于夫妻旅行开支
租户可能很快会退租，之后，打算出售此处公寓，预计扣除各项成本外，有£150,000的净收益。
Case Study
家庭财产的情况（续）
夫妻二人计划保持目前的生活模式：外出旅行
但，不希望过多地使用出售房产后的收益
由于退休和租金收入的减少，家庭总收入会减少。
目前有以下一些储蓄：
£1,500 National Savings Certificates 5 year term issued 3 years ago
£2,000 High Street Bank Current Account
£6,000 Building Society Deposit Account
妻子认为这些储蓄不足以支付夫妇二人未来葬礼的支出，希望能够安排好这个问题。
Case Study
读者的希望
担心储蓄的安全性
对储蓄机构的客户服务情况不放心
不希望支付过多的税金
想要在储蓄之外，拓宽自己的投资渠道，比如购买股票、债券等，但又担心安全性问题，对何时购买何时出售的问题也没有把握
希望能够获得一份详细的财务规划报告
Case Study
规划报告中需要提供的内容（一）：
合适的储蓄产品
最好的储蓄利息收入
最优惠的税收条件
短期内本金的提款期最短
满足Duncan 和 Elaine的偏好
保障性需求：
两位的葬礼费用
Case Study
规划报告中需要提供的内容（二）：
出售房屋和公寓收入的投资途径
上述推荐的产品的提供方——相关金融机构的客户服务章程（Customer Service Charter）的比较分析
上述推荐的产品如果运行失败可能获得的补偿（compensation level）
Individual Savings Accounts (ISA)
An Individual Savings Account (ISA) or New ISA is a class of retail investment arrangements available to residents of the United Kingdom. It qualifies for a favourable tax status. Payments into the account are made from after-tax income. The account is exempt from income tax and capital gains tax on the investment returns, and no tax is payable on money withdrawn from the scheme either.
Individual Savings Accounts (ISA)
Cash and a broad range of investments can be held within the arrangement, and there is no restriction on when or how much money can be withdrawn. Many restrictions were significantly relaxed from June 2014 when the New ISA name was introduced.
Individual Savings Accounts (ISA)
It is not a pension product, but can be a useful way to save for retirement, particularly when the flexibility is desired to draw down capital at a faster rate than has until now been permitted in a pension.
Individual Savings Accounts (ISA)
Cash ISA
Fixed rate Cash ISA
Stocks & Shares ISA
Restrictions removed from July 2014
There was a ban on transferring from S&S ISA to cash ISA. Cash to S&S was allowed from 2008/2009. A JISA could always go in both directions.
Interest on cash in a S&S ISA is no longer subject to a 20% charge. All cash in a S&S ISA is subject to the FCA client money rules and cash ISA providers can opt in to this if they wish.
Restrictions removed from July 2014
Cash can now be held in a S&S ISA even when not intended for investment. There was no specific time limit on how long cash could be held under the old rules, just whether the ISA manager believed the money was being held for future investment.
Restrictions removed from July 2014
The S&S ISA had a five years remaining at time of purchase restriction on public debt securities such as government, corporate bonds, debentures and Eurobonds. Conditional redemption, such as that based on possible future market performance, was acceptable, as was the borrowing company or government redeeming the security early or exercising of options if there are defaults, insolvency risks or covenant breaches.
Restrictions removed from July 2014
The S&S ISA had a requirement for a credible possibility of losing at least 5% of the investment, called the 5% test. Investments that failed the test had to be held in a cash ISA instead.
Individual Savings Accounts (ISA)
Tax Treatment
Interest on deposits in a cash ISA is not taxed, whether it is an instant access or term deposit. Nor is interest on cash in a S&S ISA.
Dividends are not subject to additional tax, interest on bonds is not taxed, and capital gains are not taxed (nor may capital losses be used to offset other gains).
Tax Treatment
Since the income is not taxable it does not count for age-related personal income tax allowance reduction (although this age-related element is now being phased out).
National Savings and Investment
National Savings and Investments (NS&I), formerly called the Post Office Savings Bank and National Savings, is a state-owned savings bank in the United Kingdom. It is both a non-ministerial government department and an executive agency of the Chancellor of the Exchequer.
Current Products
Premium Bonds;
Individual Savings Account (ISAs) (Direct ISA or Cash ISA);
Inflation Index-Linked Savings Certificates;
Fixed Interest Savings Certificates;
Income Bonds;
Guaranteed Growth Bonds;
Guaranteed Equity Bonds;
Children's Bonds;
Direct Saver Account;
Investment Account.
National Savings and Investment
All savings and investment products are 100% backed by HM Treasury.
In November 2011, it was announced that most products would only be available by telephone, online, or by post. Premium Bonds would be the only remaining product sold in post offices.
National savings certificate
The British system first offered only savings accounts. In 1880, it also became a retail outlet for government bonds, and in 1916 introduced war savings certificates, renamed National Savings Certificates in 1920. In 1956, it launched a lottery bond, the Premium Bond, which became its most popular savings certificate. Post Office Savings Bank became National Savings Bank in 1969, later renamed National Savings and Investments (NS&I), an agency of HM Treasury.
Developing-理财规划
2.2 Potential Providers and Products
2.2.1 The Range of Providers
逐一介绍你认为合适的金融机构，内容包括：
这是一家什么样的机构，一般提供哪些金融产品（不要随便从网上抄一大段东西下来）
为什么你认为这家机构可以作为一个备选项
1.0 Saving accounts
To compare the saving accounts inside United Kingdom (UK), the information of each bank’s saving accounts should be described as follow: three main banks are listed as comparable banks in the tables, namely they are the Hong Kong and Shanghai Banking Corporation Limited (HSBC), the Royal Bank of Scotland Group Public Limited Company (RBS) and the Barclays Bank in the UK. Six main products are fully discussed as follow:
1. Saving accounts of HSBC
In July 1865, HSBC branch opened in London, and created an agency in San Francisco in the same year. In 1875, it became a full-service bank. In 1866, HSBC opened a branch in Yokohama, and became Japan's government consultant. In 1888, HSBC Thailand branch was established as the first Thai bank, and issued the first banknotes in Thailand. Hong Kong and Shanghai Banking Corporation was originally designed for foreign enterprises in China to British-owned mainly to provide financial services. Although the establishment of branch and agency network in the world in the early days, the main target business region is still China and other Asia-Pacific regions. HSBC Bank is a wholly owned subsidiary of HSBC Holdings Limited. It belongs to the HSBC Group. It is also the largest registered banks in Hong Kong, one of the three note-issuing banks in Hong Kong (Mehta & Majumdar, 2012). Meanwhile, RBS, HSBS, Barclays all have professionalservice and support center, both online and on phone to protect safety of account and transactions. All the information is accessible on their official website. Furthermore, there is hotline and website on each bank card for service and support or emergency needs. |
