✔ 最佳答案
It is the business name you used in a limited company apart from its own name. For example, you can have a limited company ABC Company Limited with a trading name Tai Fat. In this case, you have to aplly for a branch BR with this business name Tai Fat. The BR will be stated as ABC Company LImited trading as Tai Fai. You could then have your invoice, doucments printed with Tai Fat for trading pruposes. All transactions are recorded in the books of the limited company. A number of Hong Kong limited companies are using this trading names e.g. Watson's, 7-11, Manning etc.
In the Annual Return, if you have a branch name in this manner, just say so or else just leave it blank.