contingent assets 中文意思是什麼

contingent assets 解釋
或有資產
  • 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）...
  • assets : （資產）：企業所擁有的資源。
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. The bank may sell or otherwise dispose of all or any of the secured assets at any time, without demand for payment to any person and in such manner as the bank may in its absolute discretion think fit, if the bank considers it desirable to do so having regard to the then realisable value of the secured assets, whether or not any contingent or other liability owing by the customer to the bank shall have actually matured

    如本行在經考慮后基於擔保資產當時之可變現價值而認為有需要出售或以其他方式處置所有或任何有擔保資產，則在無須向任何人士要求付款之情況下，本行可按照其絕對酌情認為合適之方法，隨時出售或以其他方式處置所有或任何有擔保資產，不論任何或有或其他客戶拖欠本行的負債已否到期。
  10. Thirdly, all the financial assets held by the exchange fund are marked to market, in accordance with international accounting standards, in order to reflect their realisable value, given the contingent need for them to be liquidated in case any amount of the exchange fund has to be used to achieve its statutory purposes

    第三，為了達到外匯基金的法定目的，我們隨時有可能需要將外匯基金持有的部分金融資產變現，因此所有這些資產都需要按照國際會計準則按市價計值。
  11. Based on the grass type lakes wetland resources ’ character, the economics theory and method is applied in the paper on the base of the investigation and experiment to analyses the asset value type of the wetland resources and to evaluate the values in wuliangsuhai lake wetland. researching value, travel consumption method, robert constanza method, market value method, assets value method, contingent valuation method. the conclusion can be drawn that the total assets value of the wuliangsuhai lake wetland is rmb 2. 824 billion yuan ( us $ 0. 352 million )

    根據典型乾旱區草型湖泊烏梁素海濕地保護區自然、社會和流域特徵，在調研的基礎上，從資源經濟學、環境經濟學角度對其價值進行分析，運用市場價值法、分組旅行費用法、生態價值法、影子工程法、炭稅法、條件價值法等方法，分別對烏梁素海濕地直接使用價值、間接使用價值及目前非使用價值進行貨幣化評估，進而得出烏梁素海濕地總經濟價值。
  12. Provision, contingent liabilities and contingent assets

    撥備或然負債及或然資產
  13. Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions, contingent liabilities and contingent assets ( ias37 )

    摘要我國《企業會計準則或有事項》與兩項國際會計準則有關，但主要與《國際會計準則第37號準備、或有負債和或有資產》關系密切。
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