S chip

S chips (Chinese: S股) are Chinese companies listed on the Singapore Exchange. Their shares are known as S shares. S chips are incorporated in Singapore, the British Virgin Islands, the Cayman Islands and Bermuda and have their business operations in mainland China.

Some S chips were beset by corporate governance and accounting problems, resulting in reputational issues that led to share price declines in 2009.

The main difference between S chips and P chips is the exchange on which they are traded.

An index that covers the prices of S-Chips is the FTSE ST China Index. From January 2008 to October 2009, the had a return of −60%, as opposed to a return of −20% for the Hang Seng China Enterprises Index, which covers the prices of H shares.

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