adequate disclosure 中文意思是什麼

adequate disclosure 解釋
充分反映
  • adequate : adj. 1. 適當的；足夠的，充分的。2. 恰當，勝任的。3. 尚可的，差強人意的。adv. -ly ,-ness n.
  • disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
  1. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  2. One of these is an effective mechanism of enforcement of the standards and rules which have been officially established. 1 lowever, enforcement issues, whilst important, arc not as important on a day to day basis as is the concept of adequate disclosure. this is because of the dominance of what may be called the civil law culture which influence the administration of companies and securities laws in many countries. avoiding misleading and deceptive conduct in relation to securities is necessary if the goals of disclosure policy are to be achieved, as it is potentially damaging to markets and to markets confidence if the disclosed information is misleading or deceptive

    信息披露違規在市場上隨處可見，但受到處罰的卻不多；全國人大在《證券法》執法檢查中明確指出： 「信息披露不真實是上市公司招股、上市、配股和年報工作中存在的一個比較普遍的問題」 ； 2003年1月2日證券時報的調查顯示，外資進入我國證券市場最擔心的既不是股票的流通性問題，也不是市盈率過高的問題，而是我國證券信息披露的不完善造成的證券信息的無效性和不對稱性。
  3. Therefore, controlling shareholders shall bear more duties than minority shareholders. part three : firstly, it examines the disclosure standards are based on the principles that all shareholders be treated equally. adequate relevant information is made available on a timely base to shareholders

    第一部分：上市公司收購的法律內涵及其價值取向；第二部分：控股股東的權利與義務，即控股股東對控股股份出售溢價的享有及其謹慎義務。
  4. They must also make adequate disclosure about themselves to their clients and avoid making misleading or deceptive representations

    另一方面，會員亦須向客戶充份披露本身的資料，並盡量避免作出含誤導或欺騙成份的陳述。
  5. Ais should ensure that adequate disclosure regarding such schemes has been made to the borrowers in conformity with the spirit and objectives of the code of banking practice

    認可機構亦應確保已遵照銀行營運守則的精神與目標，就該等計劃向借款人披露足夠資料。
  6. These include : setting up a credit reference agency for smes ; disseminating information about the sme loan market ; promoting adequate disclosure of financial and other information of smes ; enhancing smes accounting standards ; and developing and using a credit - scoring system in the sme loan market

    這些措施包括：設立中小企業信貸資料庫公布有關中小企業貸款市場的資料推動中小企業披露充足的財政及其他資料提高中小企業的會計標準，以及在中小企業貸款市場發展和運用信貸評分系統。
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