liabilities to be settled 中文意思是什麼

liabilities to be settled 解釋
待整理負債
  • liabilities : （負債）：對債權人的債務。
  • to : adv 到某種狀態；〈特指〉到停止狀態；關閉。 ★也常和動詞結合，略去其後賓語，而構成成語： The door i...
  • be : 1 Bachelor of Engineering 工學士。2 Bachelor of Economics 經濟學士。3 Bachelor of Education 教育...
  • settled : adj 1 固定（下來）的；確定不變的；穩定（下來）的。2 根深蒂固的；堅固的；安定的。3 安居在一個地方...
  1. In judicial practice, where in limited liability companies disputes concerning contribution verification, shares transfer, real rights for security, shareholders ’ voting rights, “ piercing the corporate veil ” and creditor suits against the flawed company need to be settled, it ’ s often necessary to determine whether some “ nominal shareholders ” exist and what legal liabilities they should bear

    由於在司法實踐中，處理有限責任公司股權確認糾紛、股權轉讓糾紛、股東擔保糾紛、表決權糾紛、公司法人人格否認以及債權人追究瑕疵公司股東責任時，經常涉及掛名股東資格的認定及責任承擔。
  2. Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled

    第十七條資產負債表日，對于遞延所得稅資產和遞延所得稅負債，應當根據稅法規定，按照預期收回該資產或清償該負債期間的適用稅率計量。
  3. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  4. Article 11 as to a cash - settled share - based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly

    第十一條授予后立即可行權的以現金結算的股份支付，應當在授予日以企業承擔負債的公允價值計入相關成本或費用，相應增加負債。
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