B shares in China are foreign-invested shares issued domestically by Chinese companies. B Shares are also known as RMB Special Shares.

B shares are issued in the form of registered shares and carry a face value denominated in RMB. B Shares, however, are subscribed and traded in foreign currencies (US Dollars) and are listed and traded in both Shanghai and Shenzhen Stock exchanges inside China. Both Chinese citizens and foreigners are allowed to trade in the B Share market.