證券減值 的英文怎麼說
中文拼音 [zhèngquànjiǎnzhí]
證券減值
英文
distressed securities-
This approach is adopted by the american laws when dealing with " unorthodox transactions " and according to this approach, the insider ' s possibility to make use of the inside information should be taken into consideration. as for the enforcement of the disgorgement, this paper comes up with the following suggestions. first, besides the board of directors, the supervisory board should also be entitled to enforce it in certain circumstances
在歸入權的行使方面，除董事會可以行使外，應賦予監事會在一定場合可以代表公司行使歸入權的權利；股東的代位訴訟權利也有待補充規定；賦予中國證券監督管理委員會查處內部人短線交易的權力也是一種值得考慮的思路；歸入權的行使期間需要立法上的補充規定；法律還應就短線交易利益的計算方法作出明確規定， 「最高賣價減最低買價法」值得肯定。Analysts at goldman sachs reckon that, despite the large write - downs already announced by financial institutions, another $ 108 billion - worth of losses on subprime cdos have yet to surface ( see chart )
高盛公司的分析家又計算得出，除財政機構已聲明的資產減值外，次級抵押貸款證券仍有價值1080億美元的損失（見圖表） 。Much of the week ' s other news seemed to bear this out : nomura, japan ' s largest securities house, said it would take a $ 620m write - down on mortgage - backed securities ; and citigroup posted a 57 % drop in quarterly profits and said parts of the debt market might not recover soon
本周大部分其他新聞看來都證明了這一點：日本最大的證券公司野村證券稱將對按揭證券計提6200萬美元減值準備；花旗集團公布的季度利潤下降了57 % ，稱債券市場的部分或許不會很快復元。In the first part, we established a linear regression model, which has the three accounting hypothesis, security market supervision policy, industry factors, etc as its independent variables, chooses the 631 listed companies in the shanghai a share market in 2001, as its target. spss is applied to the descriptive analysis and regression analysis. finally, we give the explanation with the combination of internal political and economic environment in the second part, we choose the " st " company as the sample and make tendency and comparison analysis of the sample companies while implementing the policies on impairment of assents within 5 years
在實證研究部分，我們選取橫向和縱向兩個截面對上市公司選擇執行資產減值政策的影響因素進行分析，在橫向分析部分，首先建立了回歸模型，該模型將契約論的三大會計假設、證券市場監管政策、行業因素等作為自變量，選取《企業會計制度》開始執行的2001年度滬市a股符合樣本條件的631家上市公司作為研究對象，然後運用spss進行描述性分析和回歸分析，最後結合我國特殊的政治和經濟環境作出解釋。On the basis of deeply comprehending, the thesis considers the internal cause of cb financing is to decrease many types of financing costs in the status of asymmetric information. so, creatively and systematacially, we divide them into agency costs, under - pricing and financial distress costs and risk uncertainty costs. by using two models and existing evidences, the thesis then discusses the relative advantages and appropriate firm ' s characteristics of cb financing
基於對可轉換債券融資原因的深入理解，本文認為公司應用可轉換債券融資的內因在於減輕信息不對稱狀態下的多種融資成本，創造性和系統性的將之分為代理成本、價值低估及財務危機成本和風險不確定性成本三大方面，應用兩個模型的論述，輔以已有的實證結果，詳細論述了可回購可轉換債券融資的相對優勢和適用公司特徵。Alternatively, a chinese currency revaluation, by reducing the need for asian central banks to hold dollar securities, might send bond yields sharply higher
又或者，如果中國升值人民幣，減小亞洲各央行持有美元證券的需求，也可能令債券收益率大幅上升。For the unreasonable pricing pricipia of sosrh thus an unacceptable had been taken by the market, and therefore the pricing pricipia should be the major element within the sosrh applied structure. author argues that the net asset basis pricing method must be the proper way to solve such problems due to the unstable share price, such as the unregular add - value of net asset. and the net asset basis pricing method also could make an contribution to the full - run reform of state economic system
兩次試驗不浙江大學學位論文國有股減持模式及對我國證券市場和公司治理結構的影響被市場接受的共同點是國有股減持在定價原則上的不合理，由於國有股在資產評估和發行后的二次增值，已使每股凈資產存在較大幅度的溢價，因此以凈資產作為定價基礎是較為現實的做法，只有在減持價格上作一定讓步，才能順利、徹底地解決這一難題，我們應從推進市場化進程的長遠角度加以考慮，讓步不是妥協，是為了完成我國經濟體制改革的總體規化。The pace of change in financial products around the globe is breathtaking. things like asset backed securities, securitization, credit and currency derivatives, options, sophisticated hedging devices, and on and on. these financial instruments allow economic assets to transfer risk to those best able to assess and manage them
以資產為抵押的證券、證券化、信用和貨幣衍生產品、期權和先進的套期保值等金融工具有助於減少與經濟運作有關的不穩定因素，加強經濟活動、促進更大的經濟發展。The decrease reflected primarily the valuation effect of foreign currency investments and the conversion of foreign currency securities in the external assets into foreign currency deposits with local banks which does not count towards foreign assets
境外資產減少，主要是由於市價及匯價的變動，使外幣資產的價值有所改變，以及對外資產中的外幣證券被轉變為本地銀行的外幣存款此等存款並不包括在境外資產數字內。The decrease reflected primarily the valuation effect of foreign currency investments and the conversion of foreign currency securities in the external assets into foreign currency deposits with local banks ( which does not count towards foreign assets )
境外資產減少，主要是由於市價及匯價的變動，使外幣資產的價值有所改變，以及對外資產中的外幣證券被轉變為本地銀行的外幣存款（此等存款並不包括在境外資產數字內） 。分享友人