substantive consolidation 中文意思是什麼
substantive consolidation
解釋
實質性合併- substantive : adj 1 實體的；真實的。2 獨立的，自立的。3 堅固的；實質的；本質的。4 【語法】實詞的，名詞的；表示...
- consolidation : n. 1. 鞏固，強化，加強；凝固；固結，壓實，滲壓。2. 【經濟學】統一，合併，調整（期）。3. 【醫學】變實，愈合；【植物；植物學】著生。
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" true sale " requires that all rights, risks or control rights be transferred altogether to spv from the originator, in the process of which due attention should be paid to avoid the occurrence of the revocable transaction risk, the recharacterisation risk and the commingling risk. the constructing of spv featuring " bankruptcy - remote " requires that efforts should be made to isolate spv from both the risk of bankruptcy of itself and that of the originator, and prevent the occurrence of " substantive consolidation ", which re - categorizes the transferred assets into bankrupt assets, while disregarding the form of spv being company, partnership or trust
資產的「真實銷售」 ，要求將資產池的權益和風險或控制權一併從發起人處轉移給spv ，並注意防範可撤銷風險、重新定性風險、資產混合風險的發生： 「破產隔離」 spv的組建，要求無論spv採用公司、合夥或者信託形式，都要注意隔離自身破產風險和發起人破產風險，防止發生「實體合併」 ，使已轉移的資產重新歸併到發起人的破產財產中。 -
3 ) both the parent corporation and its subsidiary corporations are insolvent. by introducing the substantive consolidation doctrine, firstly, the assets and debts of the parent corporation and its subsidiary corporations are to be calculated together, secondly, the creditors " right and security relationship between them should be subtracted from the amount in the fi
鑒於我國企業集團經濟一體化現象的普遍存在，因此在母子公司都破產時，可考慮引進「實質合併原則」的做法，原則上把破產母子公司的資產和債務合併計算並去除掉彼此間的債權和擔保關系，然後把組合后的破產財產，依債權比例分配給集團債權人。
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