contingent liabilities 中文意思是什麼

contingent liabilities 解釋
不確定債務
  • contingent : adj 1 可能的；偶然的 （to）; 臨時的；附隨的。2 因情況而異的，視條件而定的 （upon）。3 應急（用）...
  • liabilities : （負債）：對債權人的債務。
  1. In this model, based on the business nature of guarantee institutions that mainly handle with contingent liabilities, the author adopted uncertainty analisis to best describe the behaviors of guarantee institutions and unveil the mechanism as well as the root of the looting behavior and how guarantee institutions retrogressed to loot

    在此，筆者重點針對擔保機構主要經營或有負債的特點引入了不確定分析，使新的模型能夠應用於擔保機構。筆者通過對擔保機構行為做出數理描述和分析，來揭示擔保機構掠奪風險產生的主要根源和理論機理，以及由此產生的擔保機構蛻變路徑。
  2. Among the changes, authorized institutions have been required to disclose in their annual accounts concentration risks including geographical concentration of income, profitloss, assets, liabilities and contingent liabilities and commitments ; geographical concentration of loans and advances ; and foreign currency exposures. similar updates were incorporated into the

    修訂的范圍包括要求認可機構在年度帳目內披露其風險集中情況，包括有關收入、溢利虧損、資產、負債及或然負債與承擔的區域集中情況、貸款與墊款的區域集中資料，以及外幣風險。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date

    編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。
  5. Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree

    第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。
  6. Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities

    第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。
  7. Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values

    第十七條企業合併形成母子公司關系的，母公司應當編制購買日的合併資產負債表，因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。
  8. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date

    第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。
  9. Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values

    第十六條企業合併發生當期的期末，因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的，購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。
  10. Outstanding contingent liabilities

    未償或然負債
  11. The remainder of the direct exposure about hk 19 billion and most of the contingent liabilities are related to the financing of the operations of the itics subsidiaries in hong kong

    其餘的直接貸款額約億港元和大部分或有債務均涉及對國際信託投資公司在港附屬公司業務的融資。
  12. It should be noted that there could be double counting in the amount of direct exposure and contingent liabilities where itics have issued guarantees to the banks to support the banks lending to their subsidiaries

    應注意一點，就是由於國際信託投資公司為協助附屬公司取得銀行貸款而向銀行簽發擔保書，這樣有可能造成直接貸款額和或有債務金額的重覆計算。
  13. Gross ed, at any point in time, is the outstanding amount of those actual current, and not contingent, liabilities that require payment ( s ) of principal andor interest by the debtor at some point ( s ) in time in the future and that are owed to non - residents by residents of an economy

    對外債務總額是指在一個時點上，一個經濟體系的本地居民對非本地居民尚未償還且屬非或有的實際現有負債數額，而負債人須于將來償還本金及或利息。
  14. The guarantee company may have the disadvantage of contingent liabilities, but the guaranteed company may have the advantage of having the capital in hand

    擔保的公司承擔了或有負債的不利，而被擔保的關聯公司則享受了佔有資金的便利。
  15. 3 government s contingent liabilities at 31 march 2003 and estimates of these at 31 march 2004 and 31 march 2005 are provided in section iv of this appendix as supplementary information to the mrf. 4

    載有二三年三月三十一日政府或有負債，以及在二四年三月三十一日和二五年三月三十一日政府或有負債的估計，作為中期預測的補充資料。
  16. 3 government s contingent liabilities at 31 march 2002 and an estimate at 31 march 2003 and 31 march 2004 respectively are provided in section iv of this appendix as supplementary information to the mrf. 4

    Iv部載有二二年三月三十一日政府或有負債，以及在二三年三月三十一日和二四年三月三十一日政府或有負債的估計，作為中期預測的補充資料。
  17. Formal contingent liabilities

    正式或有負債
  18. These “ contingent liabilities ” require banks to take the strain when their clients face problems in finding funding elsewhere

    「或有債務」要求銀行在其客戶面臨資金困難時收縮銀根。
  19. The surplus for the year has exceeded the original estimate many times over ; the forecasted surplus for the transition year should reach an all time high ; our huge reserves now cover more than one - and - a - half times our total annual public expenditures ; the government s commitment in the amount of future expenditures for capital works is immaterial ; contractual loans and contingent liabilities are kept well within safety limits ; hong kong government and its wholly owned corporations continue to enjoy top credit ratings awarded by reputable international credit rating agencies

    數以倍計超預算的盈餘；破紀綠的未來盈利預測；蘊藏豐厚的儲備，足夠年半的總開銷；對固定資產投資的財務負擔所剩不多；有形借貸加上或然負債，仍低處在安全線之內；國際信貸評分持續保持在甲等水平。
  20. Provision, contingent liabilities and contingent assets

    撥備或然負債及或然資產
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