The Secretary for Financial Services and the Treasury of Hong Kong, Xu Zhengyu, stated in his blog 'Financial Treasury Theory' that in expanding the eligible asset categories, it is recommended to broaden the eligible asset categories in line with the overall financial development strategy of the Financial Services and the Treasury Bureau, adding carbon emission derivatives/emission allowances, insurance-linked securities, loans and private debt investments, and virtual assets, so that the trading of such assets can also benefit from tax exemptions.