按負轉移 的英文怎麼說

中文拼音 [ànfùzhuǎnyí]
按負轉移 英文
jm jumon minus
  • 按 : Ⅰ動詞1 （用手或手指壓） press; push down 2 （壓住; 擱下） leave aside; shelve 3 （抑制） restrain...
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 轉 : 轉構詞成分。
  • 移 : Ⅰ動詞1. （移動） move; remove; shift 2. （改變; 變動） change; alter Ⅱ名詞（姓氏） a surname
  • 轉移 : 1 （改換位置） shift; transfer; divert 2 （改變） change; transform 3 [醫學] （擴散） metastasis;...
  1. This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee

    樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。
  2. Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer

    第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。
  3. If the option is an out - of - the - money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the fair value of the transferred financial asset deduct the time value of the option

    （二）該期權是價外期權的，應當按照所轉移金融資產的公允價值扣除期權的時間價值后的余額，計量繼續涉入形成的負債。
  4. Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset, it shall, on the date of transfer, recognize the financial asset or liability according to its fair value ( including the call option, put option, guaranteed liability, future contract, interchange, etc. ), and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset

    因金融資產轉移獲得了新金融資產或承擔了新金融負債的，應當在轉移日按照公允價值確認該金融資產或金融負債（包括看漲期權、看跌期權、擔保負債、遠期合同、互換等） ，並將該金融資產扣除金融負債后的凈額作為上述對價的組成部分。
  5. In charge of new project launch, project transfer working, collaborate with project team members to ensure project completed on schedule

    負責新的項目導入，項目轉移，以及協調項目小組成員間的工作，確保項目按時完成。
  6. For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset

    （三）在採用保留次級權益或提供信用擔保等進行信用增級的金融資產轉移中，轉出方只保留了所轉移金融資產所有權上的部分（非幾乎所有）風險和報酬且能控制所轉移金融資產的，應當按照其繼續涉入所轉移金融資產的程度確認相關資產和負債。
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