A bond denominated in Renminbi and issued in Hong Kong by either Chinese or international companies. The first dim sum bond was issued by the China Development Bank in 2007. They are named after dim sum, the small dishes of buns and other delicacies popular in Hong Kong. Dim sum bonds are structured to avoid the restrictions of Hong Kong and Chinese securities legislation and represent an important part of the Chinese government’s policy to internationalise the Renminbi.