H shares are shares in Chinese companies issued in China under Chinese law. They are listed on the Hong Kong Stock Exchange and subject to its stringent listing and disclosure requirements. The shares are denominated in H.K. dollar and trade like any other shares listed on the Hong Kong Exchange.

There are now 91 companies offering H shares giving exposure to more than a dozen sectors including Telecommunications, Insurance, Real Estate, Airlines, Logistics as well as Infrastructure such as roads and electricity, Oil, Mining and Basic Materials such as steel, cement, aluminum and petrochemicals. They are required to meet the same standard of disclosure required of all companies listed on the SEHK.