集團內交易 的英文怎麼說
中文拼音 [jítuánnèijiāoyì]
集團內交易
英文
related party transaction- 集 : gatherassemblecollect
- 團 : Ⅰ名詞1 (團子) dumpling 2 (成球形的東西) sth shaped like a ball 3 (工作或活動的集體) group; ...
- 內 : 名詞1. (內部; 里頭; 里邊) inner; inside; within 2. (妻子或妻子的親屬) one's wife or her relatives 3. (姓氏) a surname
- 交 : Ⅰ動詞1 (把事物轉移給有關方面) hand over; give up; deliver 2 (到某一時辰或季節) reach (a cert...
- 易 : Ⅰ形容詞1. (容易) easy 2. (平和) amiable Ⅱ動詞1. (改變; 變換) change 2. (交換) exchange Ⅲ名詞(姓氏) a surname
- 集團 : group; clique; circle; ring; bloc
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Insider dealing tribunal submits report and makes order on an inquiry in relation to dransfield holdings limited now known as pearl oriental innovation limited
內幕交易審裁處就關于啟祥集團有限公司現稱東方明珠創業有限公司的內幕交易研訊呈交報告書及作出命令Heroin peddling were carried out around canton road and waterloo road, and the neighbouring tai fat store and the first floor of the tai loy restaurant were used for meetings, dispensing bribes, and as a general command centre. the rear lanes surrounding the area and alleys inside the fruit market were the preferred drug transaction points. occasionally the syndicate would hide small packets of " white powder " in the counter on the first floor of the tai loy to be picked up by the " field mines " - drug carriers who solicited business in the streets
他們盤據廣東道與窩打老道一帶,利用相鄰的大發士多和大來酒樓大來二樓作為通訊及聯絡中心,附近的橫巷和果欄就是毒品交易的場地他們間中也會將小量白粉存於大來二樓的櫃臺,方便地雷即販毒集團內專責帶毒的計取用。Citigroup, credit suisse, deutsche bank, goldman sachs, merrill lynch, morgan stanley and ubs say they will form a consortium to trade equities across europe, but have yet to decide whether to buy another trading venue or build their own
花旗集團,瑞士信貸,德意志銀行,高盛,美林,摩根史丹利和瑞銀集團表示他們將成立一個大聯盟負責交易歐洲范圍內的股權,但是還沒有決定是接手一家現成的企業還是另起爐灶自成一家。The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned, and the application of mis method is also difficult. as a result, " formula apportionment method " is not widely adopted
而採用全球公式分配方法確定企業集團內部交易價格涉及各國稅收主權和稅收利益,難以為各國所接受,且適用正常交易原則遇到的問題在採用全球公式分配法時也無法得到解決。After the wave of merger, a number of diversified groups combining insurance companies, banks and investment firms have been created and have become of significant importance in the eu
然而,由於金融集團存在內部交易、管制套利、缺乏透明度、利益沖突等特有風險,使得各國的金融監管體系面臨著嚴峻的考驗。China s leading electronic consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl today announces that in the year ended september 30, 2001, the group recorded a profit before tax of hk 8 million on a turnover of hk 661. 6 million. the board of directors does not recommend the payment of a final dividend
國內主要電子消費產品及零部件生產商新威國際控股有限公司香港聯交所: 58新加坡證券交易所: sihl公布,于截至二零零一年九月三十日止年度內,集團錄得營業額661 , 622 , 000港元,除稅前溢利為8 , 044 , 000港元。Electronics consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl announces a profit before taxation of hk 44, 849, 000, on a consolidated turnover of hk 427, 053, 000 for the six months ended march 31, 2001. basic and diluted earnings per share were hk3. 92 cents and hk3. 91 cents respectively. the overall performance of the group has improved from the previous half - year period ended september 30, 2000, as the new pricing and product portfolio reengineering strategies began to take effect
電子消費產品及零部件生產商新威國際控股有限公司香港聯交所: 58新加坡證券交易所: sihl公布,于截至二零零一年三月三十一日止六個月內,集團錄得綜合營業額427 , 053 , 000港元,除稅前溢利為44 , 849 , 000港元基本及攤薄每股盈利則分別為3 . 92港仙及3 . 92港仙。The paper believes that the real cause of formation of enterprise group is the further development of the division of labor and specialization, and explores the relationship between the cause of formation of enterprise group and the division of labor and specialization in the aspects of the market structure, market and government, the limitation on the technological best scale, the form of the inner - transaction of enterprise group, the limitation on the form of monetary capital collection as well the innovation and accumulation of technology. then the paper proves the basic function of the division of labor and specialization in the formation of enterprise group
在此基礎上,本文提出從分工和專業化的角度對企業集團的形成原因進行了重新分析,認為企業集團的形成原因在於分工和專業化的進一步發展,由此本文從市場結構、政府和市場、技術上最適規模限制、企業集團內交易方式、貨幣資本集中方式的限制以及技術創新和技術積累等方面,探討了分工和專業化與企業集團形成原因之間的聯系,進一步證明了分工和專業化在企業集團形成中基礎性作用。The firm has in place strict information barriers and other procedures to protect against the occurrence of insider trading, market manipulation and other similar illegal activities
瑞銀集團一直擁有嚴格的信息屏障及相關流程以避免內部交易、市場操縱及其他類似非法行為的發生。The thesis regards this question as the starting point, and makes a comparative analysis of other country ’ s legislative supervision of financial holding conglomerates ’ affiliated transactions. at the same time, it analyses the present situation of the financial holding conglomerate ’ s affiliated transactions and the legislative supervision in china. based on the analysis, the author points out we must perfect the legislation and establish the institutions to provide the financial holding conglomerate ’ affiliated transactions, such as the institution of interior control and the institution of information disclose and so on
本文以此問題為出發點,對金融控股集團關聯交易的法律監管進行國際比較,並對我國金融控股集團關聯交易的現狀及其法律監管現狀等進行實證分析,指出必須在完善我國金融控股集團關聯交易法律監管的立法體系基礎上,構建完善的內控制度、信息披露制度、外部監管制度及不正當交易的法律責任制度等,才能促進金融控股集團發展和保障金融市場的穩健安全。Ningbo ekey ruineng electric technology co., ltd. is ningbo ekey holding groups subsidiary company. the head offices main business is embedded software industry and hammer at development the software exploiture and design, network engineering, chip development, ipv6 digital switching equipment, mobile communications, internet phone, intelligent home electric equipment, automobile anti - theft devices, unlimited remote control and power adapter, etc high - tech industri
寧波易科瑞能電子科技有限公司是寧波易科投資控股有限公司下屬子公司,集團公司以嵌入式軟體產業為主營業務,以軟體開發設計,網路工程,晶元研發, ipv6數字交換設備,移動通訊,網路電話,智能家電,汽車防盜器,無限遙控,電源適配器等高科技產業為重點發展方向,並從事房地產開發,酒店投資管理,國際國內貿易等業務,在線投資總規模超過11億人民幣In 1998, citibank and travelers group merged into citigroup, which then became a financial holding company providing all kinds of financial services through its subsidiaries. the " financial services act of 1999 " repeals the " glass - steagall act " prohibitions on banks affiliating with securities firms, permitting holding companies to engage in securities underwriting and dealing, without limitation, as well as sponsoring and distributing mutual funds. it creates a framework that will permit the banking, securities, and insurance industries to compete more efficiently and effectively while improving consumer access to financial services, protecting investors, and ensuring a safe and sound banking system
首先,金融控股公司由於佔有金融資源過大,所以面臨的系統風險的危害是非常大的;其次,金融控股公司的各子公司之間進行關聯交易,使得集團內各子公司的經營狀況相互影響,這就增大了金融控股公司的內幕交易和利益沖突的風險;第三,金融控股公司以外來資本撥付給子公司的資本金,在總公司和子公司的資產負債表中都同時反映出來,這可能會使整個集團的實際財務杠桿比率過高,影響到集團的金融安全。Many countries and international organizations lay emphasis on intra - group transaction taxation, while chinese law governing intra - group transaction taxation is imperfect and related practice is lacking
國際組織和各國政府對跨國企業集團內部交易稅收問題高度重視。然而,我國的相關立法不甚完善,實踐更不充分。Therefore, the research into intra - group transaction taxation is of far - reaching theoretical significance and pressing current significance. this thesis first epitomizes intra - group transaction, and then introduces domestic laws and international legislation governing intra - group transaction taxation. this thesis points out that intra - group transaction parties come within different tax jurisdiction, and thus make tax payment to related countries respectively
本文首先對跨國企業集團內部交易加以概述,其後介紹有關企業集團內部交易稅收的各國立法和國際立法,指出跨國企業集團內部交易各方分屬不同國家的稅收管轄范圍內,涉及相關各國如何分配跨國企業集團各實體所應繳納的稅款,直接影響到各實體所在國的稅收利益。The financial holding conglomerate reduces operation cost and works in coordination by affiliated transaction. but it is possible that the financial conglomerate makes improper affiliated transactions which will bring enormous harm and destroy the financial order seriously
但為了追求集團利益最大化,金融控股集團可能濫用控制權在集團內部進行不正當關聯交易,損害受監管金融機構及第三人利益,甚至危及國家金融市場的穩健運行。Intra - group transactions
集團內部交易Moreover, if there exists comparable uncontrolled transaction, the arm ' s length price is close to market price
因此,採用正常交易原則確定企業集團內部交易價格在一定程度上是合理的。Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失,不能在合併財務報表中全額抵銷的,該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。Through inner coordination one enterprise group can formulate market dominance. in some country related party transactions can escape tax legally. but in our country related party transactions make enterprise evaluation lose the objective foundation, it give related party chance to plunder listed company ' s wealth, at last it make listed company lose ability to develop itself
企業集團內部進行的關聯交易可以降低交易成本、提高經營效率,並通過內部財務和經營政策協調構建市場競爭優勢,最後關聯交易還可以實現合法避稅,降低企業集團整體稅負,這些是關聯交易的積極方面;當前,我國上市公司關聯交易使企業業績評估失去客觀基礎,為關聯方「掏空」上市公司和配合二級市場炒作提供了工具,最終使上市公司失去自生能力,這些是上市公司的消極影響。Regulation on related transaction and transfer pricing of intra - business group
中國企業集團內交易與轉移定價的規制分享友人