衍生利益 的英文怎麼說
中文拼音 [yǎnshēnglìyì]
衍生利益
英文
induced benefit-
The interest on bonds is subject to the directive, for instance, but dividends on shares, bond - like insurance products or income from derivatives are not
例如，債券利息雖屬于指令的規制范圍，但股票紅利、債券性保險項目或金融衍生產品收益便不在上列。If for any reason the work would not be considered a work made for hire under applicable law, author does hereby sell, assign, and transfer to company, its successors and assigns, the entire right, title and interest in and to the copyright in the work and any registrations and copyright applications relating thereto and any renewals and extensions thereof, and in and to all works based upon, derived from, or incorporating the work, and in an to all income, royalties, damages, claims and payments now or hereafter due or payable with respect thereto, and in and to all causes of action, either in law or in equity for past, present, or future infringement based on the copyrights, and in and to all rights corresponding to the foregoing throughout the world
如果出於任何原因，在適用法律下，作品並不被認為是為雇傭協議所做，作者據此將作品版權的全部權力、名稱和權益，版權的相關登記和申請，其中的任何續約和延期，基於、衍生、或合併的作品，所有收入、版稅、賠償、指控和現在的或以後應付的或可付的款項，過去的、現在的或將來的法律的或股票的基於版權的訴訟事由，前述的世界范圍內的相關權利，出售、出讓、轉讓給公司、公司的繼承人和接任者。In a word, because the cubic interpolation is superior to the other two methods, we should use the cubic interpolation for construction of zero - yield curve and for evaluation of the irdp as far as possible
總之，立方插值法優于其他兩種插值方法。因此，在構造零息收益曲線，或為利率衍生產品進行定價時；應盡可能地使用立方插值法。In order to reflect the change of income in a period totally, the gains and losses of price inflating and the measurement of derivative financial instruments needs fair value
為了更全面地反映企業在一定期間內的財務業績變動情況，包括資產由於物價變動所帶來的利得或損失、衍生金融工具的收益的變動等，客觀要求採用公允價值對以上的項目進行計量。Under this circumstance, our treasury bond market exits lots of shortfalls which impede further development for this market. in this essay, combining with the experience in developing country " s experience, it analyses some challenges which confronted chinese bond market, such as liquidity in the interbank market has yet to be improved, duration in bond products are yet to be rational, a sound yield curve is yet to be take shape, the separation between exchange and interbank yet to be broken. in order to solving above issues, this essay suggests that it should develop market maker system to increase market liquidity ; manage balanced treasury bond ; issue short and long term treasury bond in proportion to improve duration and yield curve ; develop bond derivative products such as future trading, open style repurchasement, so it can provides tools for risk protection
但隨著我國經濟的快速發展，金融市場已今非昔比，中國成為了世貿組織的成員，中國資本市場要走向國際化，利率的市場化是大勢所趨，在此前提下，我國國債市場還存在著很多不足，越來越阻礙著國債市場的進一步發展，本文結合世界發達國家的先進經驗，剖析了我國國債市場存在的一些問題如：流動性有待改善、國債期限結構不合理、無法形成科學合理的益率曲線、交易所市場與銀行間市場割裂等，為解決這些問題，本文建議應發展做市商制度以提高市場流動性；實施國債余額管理，發行短期國債及長期國債，改善國債期限結構，以形成科學合理的收益率曲線；發展債券衍生金融創新工具如國債期貨交易、開放式回購等，為投資者提供避險工具等等。Generally, the holders of the convertible bonds have two major rights : 1, they can receive a fixed cash flow during the term of conversion because the convertible bonds belong to the fixed income bonds ; 2, they can stop the fixed cash flow during the term of conversion and convert the bonds to underlying stock asset according to the formerly stipulated items and price, for the convertible bonds also belong to the affiliations of the securities
一般的，可轉換債券持有人具有兩項主要的權利：一是作為固定收益證券，在轉債存續期內收到固定的現金流收入；二是作為股票衍生產品，在轉換期內終止固定的現金流收入，按照預先規定的品種和價格將債券轉為標的股票資產。Through applying the three methods of term structure estimation to the construction of zero - yield curve and to the pricing of zero - bond, zero - bond option, coup bond, interest rate swap, interest rate swap option, interest rate cap, interest rate floor, forward rate agreement. comparing the calculation errors of the three methods of term structure estimation
通過將這三種期限結構估測方法應用於零息收益曲線構造，應用於零息國債及其期權、附息債券、利率互換、利率互換期權、遠期利率協議、利率上限、利率下限等利率衍生產品價格的估測，並比較所估測結果的誤差，得出的結論是：三種期限結構估測方法會導致在計算不同利率衍生產品價格時產生差異。Dvn will generate revenues from licensing fees on the estimated 3 million dvn designed set top boxes " stb " to be sold in the province, and from the provision of software and supply of related services in the next two years as the migration rolls out ; and over the long term from sharing in the revenues generated from value added services
現時廣西約有三百萬有線電視用戶，廣西將逐步關閉模擬電視廣播，並採用天地數碼應用服務軟體進行數碼廣播。天地數碼將可在未來兩年，分享平移技術相關的服務收益，並可得到三百萬臺新機頂盒之授權生產專利費用，以及由數碼廣播衍生出來的各項電子商務增值收入。First of all, taxpayer ' s tax right is a kind of identity right. secondly, taxpayer ' s tax right is a right derived of the taxpayer ' s property ownership. moreover, taxpayer ' s tax right is a kind of common benefit right
首先，納稅人稅權是一種身份權；其次，納稅人稅權是納稅人的財產所有權所衍生的權利；再次，納稅人稅權是一種共益權；最後，納稅人稅權是一種社會權。The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。Anyone who has outside this country produced a new plant variety, or his successor in title, may acquire a plant breeder s right in respect of the plant variety, where the producer is a swedish national or has his domicile in sweden
任何一個在瑞典境外具有瑞典國籍或其住所設于瑞典境內研發出新的植物品種的個人或其名義上的繼承人，根據本法可以取得由此一品種衍生之利益的獨占權利。If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。If the hedging instrument is a non - derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。And the management has proved successful in changing the focus of its wholesale business towards higher - margin structured and derivative products, while improving the unit ' s cost - income ratio
管理層成功地將銀行核心業務由批發轉向高利潤率的結構性衍生產品，同時提高了單位成本收益比。On the one hand, people can not but accept the existing report system, on the other hand diligently seek for the high - grade income index that can measure company performance well and truly. many new performance evaluation index derived from the accounting profit like the surplus income index, the comprehensive income index, the core earning index and the economic value added are recognized by the market
人們一方面不得不接受現有的利潤呈報系統，另一方面又不斷努力尋找能夠真實、準確度量公司業績的高質量收益指標，大量由會計利潤衍生出來的新業績指標，如剩餘收益、全面收益、核心盈餘、經濟增加值不斷被市場所關注和重視。Aspect one contains the risks arising out of financial derivatives, including the market risk, the credit risk, the transaction risks, the operation risks, the legal risks. the ill effects of such risks on economy and finance are disclosed. the fallowings are the description of the affairs due to financial derivative risks and comments hereon
將衍生工具風險分為市場風險、信用風險、流動性風險、營運風險、法律風險，並對其風險加以界定，從對這五項風險的論證中進一步揭示金融衍生工具的交易特性，然後對金融衍生工具面臨的各種風險的相互關系進行探討，揭示出其引發利益損失的復雜性，最後分析了金融衍生工具風險對經濟、金融的負面影響。分享友人