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英国report格式范文:理财报告Financial Services

论文价格: 免费 时间:2019-04-23 14:34:31 来源:www.ukassignment.org 作者:留学作业网
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 The account is exempt from income tax and capital gains tax on the investment returns, and no tax is payable on money withdrawn from the scheme either.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range of investments can be held within the arrangement, and there is no restriction on when or how much money can be withdrawn.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.   #p#分页标题#e#
 
United Kingdom (UK) residents, who are over 16 or over and for the tax purpose, are legal to open the Individual Saving Accounts (IAS). However, some IASs are legal to over 18 years old. 
 
There are three types of the saving accounts; they are HSBC loyalty cash ISA, regular saving accounts, and online Bonus Saver. 
 
1.1 HSBC loyalty cash ISA
Open accounts from the threshold balance of only £1;
Tax free for the interest and balance which means exemption from the UK Income Tax and Capital Gains Tax;
Annual Equivalent Rate of 1.6% for the interest rates for saving accounts for loyalty accounts and Annual Equivalent Rate of 0.5% for the interest rates for saving accounts for standard accounts.
 
1.2 Regular saving accounts
Open accounts from the threshold balance of £25;
Only hold one Regular Saver Account at any given time;
There was a limit amount up to £3,000.00.
Annual Equivalent Rate of 4% or 6% for the interest rates for saving accounts andannual Equivalent Rate of 3.2% or 4% for the interest rates for accounts opened on or after 3 September 2012
 
1.3 Online Bonus Saver account
Open accounts from the threshold balance of only £1;
A variable rate of 0.25%; if the balance is over the £50,000.
No limitation for the bank balance,
Withdraw any time. 
 
The HSBC seems customers as first priority in the customers’ service, providing services contained compliant, losing card services and other customer service. Calling center 24 hours/ 7days. 
 
2. Saving accounts of RBS
Royal Bank of Scotland Group founded in 1727 is headquartered in Edinburgh, UK. It is Europe's leading financial services group, the largest bank in the United Kingdom. The bank ranks first in the United Kingdom’s legal, personal and overseas banking industries. It ranks second in retail banking and private car insurance. Royal Bank of Scotland Group has more than 2,000 branches in the UK and Ireland, serves more than 15 million customers. In March 2000, the bank merged with the National Westminster Bank (Frierson,2007).
 
2.1 Instant Access ISA
either as a lump sum, as a standing order or simply pay in whenever the customer chooses;
Annual Equivalent Rate of 0.5% for interest rate for the category of the £1 to £ 24,999; and annual Equivalent Rate of 0.1% for interest rate for the category of over £24,999;
the interest was paid annually;
tax free.
 
2.2 Fixed Rate ISA
a minimum deposit of £1,000
tax free;
1.25% interest rate for one year deposit and 1.5% interest rate for two consequence years deposit of the saving account;
Money should transfer from the current account. 
 
There was a supporting center in the RBS which provides the warm service to the customers on the depositing money inside the RBS. In addition, the customers could ask questions through the questions center, then questions could get feedback from the support center. 
 
3. Savings accounts of the Barclays Bank
Barclays Bank is one of the world's largest banks and financial institutions, headquartered in London, England. Barclays Bank was established in 1690. It is the oldest British banks, has over 300 years of history. It is the world's first bank to have ATM machines, and issued the first credit card in the UK in 1966. In 1987 the UK issued the first debit card of UK. As of 2013, it employs more than 140,000 people. As of 2012, the total assets of Barclays are up to £1.49 trillion. It is the world's seventh largest bank. Barclays Bank is the second largest bank after HSBC in the UK. Barclays operates in more than 50 countries worldwide and has more than 2,100 branches in the UK (Jones, 2004). Barclays Bank has comprehensive service and support services, including online “Contact Us”,“FAQ”, help center on social networking, etc. Meanwhile, Barclays also provide professional online security system, smart widgets, fraud monitoring, etc. All these information is accessible on its official website. 
 
3.1 ISA 
Tax allowance up to the £15,240;
Invest in a cash ISA, an investment ISA or a combination of the two;
 
There is a calling center in the Barclays Bank and 24hours 7days service inside the internet banking in the bank. 
 
4. Risk evaluation and protection
The FSCS would pay compensation up to the limit of £85,000 per person, per authorized bank or building society. Therefore, this amount could contain the welfares of the deposit of saving accounts. 
 
In summary, based on the situation of the readers, they are only having bank balanceof £9,500 in the banking accounts. The purpose of the bank deposit is the safety, tax free and high quality of the customers’ services of the banks, combination with these queries; I believed that HSBC is the best option for them in the saving accounts. In the selection of the cooperation with bank, HSBC would like to offer the tax free products for the customer, also which has a number of the branches over the world and high quality of the services for the customer. Therefore, HSBC is the selection among three banks.
 
2.0 Investment options 
2.1 1 Year Fixed Rate Bond – Issue 84 (the Barclays Bank)
A fixed rate of interest for the term of the bond
Earn 1.20% AER / gross pa 1 (balances of £500 to £1 million)
Interest can be paid monthly or at the end of the term
No withdraw permitted during the period;
18 or over and a UK resident.
 
2.2 RBS fund
Performance followed FTSE® 100 Index
TheFTSE® 100 Index is a market-capitalizationweighted index of UK-listed blue chip companies;
It is similar to share investment.
 
2.3 Risk evaluation
To compare the risks between the 1 Year Fixed Rate Bond and RBS fund, the 1 Year Fixed Rate Bond is lower risks associated with the investment. Because of the lower risk, the return could be ensured through the investment.
 
In summary, it is quite good for the reader for the investment of the term deposit similar to the 1 Year Fixed Rate Bond – Issue 84; which is lower risks for the investors in the investment. 
3.0 Insurance
To achieve the goal of the death fee for the readers, the proper insurance products are selected as follow of the different two products across two insurance companies. Based on the fact that, they are all over 60, limited products are designed for them. 
 
3.1 The insurance from the Liverpool Victoria 
This products are designed for the age from the 50 to 80; #p#分页标题#e#
Maximum of £25,000 of cover available;
Premiums payable until your 90th birthday;
The amount of insurance is fixed when your plan starts, inflation will reduce the value.
Premiums payable until 90th birthday;
The insurance is only £50 per month;
If you die in the first year the plan may only pay out the premiums you've paid;
Payment normally goes to your estate. Inheritance tax could apply to the part that’s worth over £325,000 (tax years 2013/2014 to 2017/2018).
 
4.1 An AA Over 50s Fixed Life Insurance Plan
Premiums start from just £8 a month, depending on your age;
Guaranteed acceptance with no medical or health assessment, as long as you are between 50 and 80 and a UK resident;
A minimum cash sum pay out of £1,000 should you die after one year;
Premiums that stop at age 90 – but cover that continues for the rest of your life.
An extra £300 towards your funeral costs with the Funeral Benefit Option.
 
In summary, the product of insurance would like to select as products of the insurance from the Liverpool Victoria, the refund and guarantee are all better than other products, the insurance would like to repay the refund to the estate. 
Reference lists
Mehta, T, & Majumdar, A 2012, 'HSBC: CSR for Corporate Sustainability', Vikalpa: The Journal For Decision Makers, 37, 2, pp. 90-93, Business Source Premier, EBSCOhost, viewed 15 May 2015. 
Frierson, R 2007, 'The Royal Bank of Scotland plc Edinburgh, Scotland', Federal Reserve Bulletin, pp. C104-C106, Business Source Premier, EBSCOhost, viewed 15 May 2015. 
Jones, S 2004, 'Flexibility at Work -- Barclays UK Banking Centre', Journal For Quality & Participation, 27, 3, pp. 30-32, Business Source Premier, EBSCOhost, viewed 15 May 2015.
 
Example
Regular saving accounts—BoA
Low minimum opening deposit of $25 
Interest rate 0.01%
APY 0.01%
$5 monthly fee. No monthly fee when you meet one of the following requirements each statement cycle: 
Make combined monthly automatic transfers of $25 or more from your Bank of America checking account to your savings account. or
Maintain a $300 minimum daily balance or
Link to your Bank of America Interest Checking® Account (waiver applies to first 4 savings accounts)or
When you are a Bank of America Preferred Rewards client (waiver applies to first 4 checking and savings accounts)
 
Example
Regular saving accounts—BoA
Withdraw
The first 3 withdrawals each monthly statement cycle is at no fee. For each additional withdrawal, a $3 Excess Withdrawal fee applies.
Avoid the Excess Withdrawal fee by maintaining a minimum daily balance of $2,500. ($1,000 or more for Oregon accounts)
Developing-理财规划
2.2 Potential Providers and Products
2.2.3 Customer Service Provision
去各机构网站查找有关该机构customer service的内容。不要随便摘抄一段,要针对客户的需要,寻找最贴切的语句。
还可以在网站上查找有关privacy 和security的内容,说明该机构能够确保客户的隐私安全等等。
也可以列出客户可以通过哪些方式与该机构联络。
Example
Bank of America is guided by Operating Principles that define how they operate the company and serve the financial needs of their customers and clients. 
The bank launched a program of  Better Money Habits. It's a simple, conversational and self-paced learning experience that explains complex concepts through approachable content to help people understand their money and how to build better money habits. 
 
Example
As a customer-driven company, their clear purpose is to help make financial lives better for the customers. They listen to what our customers want and connect across their company to deliver the solutions they need. They are focused on making customer interactions easier, our expertise more accessible, and our relationships more human. 
A customer can contact Bank of America customer service any time, day or night by sending them a secure e-mail, contacting them by phone or sending a mail.  
Developing-理财规划
2.2 Potential Providers and Products
2.2.4 Protection and Risks
说明各种类型的产品存在的风险以及可能获得的保障。
去查找:Financial Services Compensation Scheme
确定2015年度,存款人和投资者在单个产品上可能获得的保险补偿。
可以强调一下投资比储蓄的风险更高。
Investment product is not a deposit and subject to investment risk. The historical returns do not represent actual or future performance. The investor should act prudently. 
Developing-理财规划
2.4 Justifications for Selections
这个部分首先要给出你的选择(在2.2的各个机构和产品中选择的结果)
要求:(总共可投入部分要计算准确)
每个人的ISA账户(包括Cash和S&S)上限有£ 15000,要用足,两个人就是£30000;在此之外,可以追加其他储蓄账户。
每个人的投资产品要分散,不要集中在一个产品上。
每个人各买一个保险产品。
表述要清晰。一个产品一段文字,不要混在一起。
Developing-理财规划
2.4.1 Benefit-needs analysis
这点结合前面“2.1.2 Financial Needs” 分析你选出的这些产品分别能够满足哪些需求。
2.4.2 Comparisons
    这个部分要比较你所选择的产品和那些你在2.2中推荐了但最终没有入选的产品。分成savings, investment, 和insurance三类分别进行比较。
2.4.3 Tax Implications
    这个部分要分析你最后选择的这些产品的税负情况,具体计算出可能要交的税。
参考《个人理财服务》(初级)部分,section 6对储蓄收入的税收计算方式以及(高级)部分section 21对投资基金税收的计算
保险赔付金一般不用交税
2.4.4 Risk Implications
    这个部分要分析你最后选择的这些产品的风险,就是说可能发生损失的情况有哪些
2.4.5 Customer Service Evaluation
    这个部分要评价你所选择的产品供应商的客户服务水平,包括以下几方面:
上网查他们的Customer services charter
     类似客户服务条例之类的文件,列出主要内容。
与客户的联络沟通方式
解决客户投诉或咨询的时间限制
投诉处理程序
其它保障客户投资储蓄安全性的措施
2.4.6 Compensations
    这个部分要分析选定的各个产品如果出现了损失,客户能够获得多少补充。
    依据最新的FSCS,逐一计算如果供应商出了问题,每个产品将获得多少补偿。
 

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