equity instruments 中文意思是什麼
-
They are nimble in making portfolio reallocations among bank deposits, debt and equity, hopping across the three different channels of financial intermediation and looking for financial arrangements and instruments that best suit their investment appetite
他們會在銀行存款債券及股票這三種不同金融中介渠道中，不斷靈活調配投資組合，並尋找最適合本身投資需要的金融安排與工具。 -
Article 10 a cash - settled share - based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise.
第十條以現金結算的股份支付，應當按照企業承擔的以股份或其他權益工具為基礎計算確定的負債的公允價值計量。 -
The term " cash - settled share - based payment " refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services
以現金結算的股份支付，是指企業為獲取服務承擔以股份或其他權益工具為基礎計算確定的交付現金或其他資產義務的交易。 -
For customers to fulfill settlement obligations associated with call / put warrants, equity options, and other equity - type financial instruments
八、供客戶為認購（售）權證、股票選擇權或其他具有股權性質金融商品之履約。 -
The securities shall include, without limitation, any common stock and other equity securities, bonds, debentures and other debt securities, notes, mortgages or other obligations, and any instruments representing rights to receive, purchase or subscribe for the same, or representing any other rights or interests therein ( whether represented by a certificate or held in a depository or a sub - custodian )
應包括，但不限於任何普通股票及其它普通證券、公債、債券及其它的債務證券、票據、抵押或其它的義務，以及其它代表接受、購買或認購上述各項，或代表任何其它對以上各項所擁有的權利或利益的憑證（無論是表示為一張證明或存放于托放機構或分託管人處） 。 -
This model then led to the securitization of other consumer debt instruments : automobile loans, credit card debt, home equity loans, etc
這種模式其後促成了汽車貸款、信用卡貸款和私人住房權益貸款等其他消費者貸款的證券化。 -
In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction
討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。 -
Article 4 the equity - settled share - based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees
第四條以權益結算的股份支付換取職工提供服務的，應當以授予職工權益工具的公允價值計量。 -
The term " equity - settled share - based payment " refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services
以權益結算的股份支付，是指企業為獲取服務以股份或其他權益工具作為對價進行結算的交易。 -
Article 2 the term " share - based payment " refers to a transaction in which an enterprise grants equity instruments or undertakes equity - instrument - based liabilities in return for services from employee or other parties
第二條股份支付，是指企業為獲取職工和其他方提供服務而授予權益工具或者承擔以權益工具為基礎確定的負債的交易。 -
In the more complicated cases of the debt and equity markets, where the investors actually take on the risk of the fund raisers, the roles of the financial intermediaries include the creation of the financial instruments in the primary markets the stock exchange and the underwriters of new share issues and the brokering of transactions in these instruments in the secondary markets the brokers and the market makers
至於在較復雜的債市及股市，投資者直接承受集資者的風險，金融中介人的角色則包括在第一市場創造金融工具即作為證券交易所及新股上市的包銷商，以及在第二市場促成這些工具的交易即作為經紀及市場莊家。 -
Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant
第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。 -
Article 5 as to an equity - settled share - based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant cost or expense and the capital reserves shall be increased accordingly
第五條授予后立即可行權的換取職工服務的以權益結算的股份支付，應當在授予日按照權益工具的公允價值計入相關成本或費用，相應增加資本公積。 -
The " vesting date " refers to the date on which the employees and other parties exercise the right, acquire cash or equity instruments
行權日，是指職工和其他方行使權利、獲取現金或權益工具的日期。 -
The " vesting date " refers to the date on which the vesting conditions are met and the employees and other parties have the right to obtain the equity instruments or cash from an enterprise
可行權日，是指可行權條件得到滿足、職工和其他方具有從企業取得權益工具或現金的權利的日期。 -
If, on the balance sheet date, the subsequent information indicates that the number of vested equity instruments is different from the previous estimate, an adjustment shall be made and on the vesting date, the estimate shall be adjusted to equal the number of the actually vested equity instruments
在資產負債表日，后續信息表明可行權權益工具的數量與以前估計不同的，應當進行調整，並在可行權日調整至實際可行權的權益工具數量。 -
If the fair value of the service of any other party can not be measured in a reliable way, but the fair value of the equity instruments can be measured in a reliable way, the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses, and the owner ' s equities shall be increased accordingly
（二）其他方服務的公允價值不能可靠計量但權益工具公允價值能夠可靠計量的，應當按照權益工具在服務取得日的公允價值，計入相關成本或費用，相應增加所有者權益。 -
The measures for the confirmation of the fair value of the equity instruments
（四）權益工具公允價值的確定方法。 -
The fair value of the equity instruments shall be confirmed in accordance with accounting standards for enterprises no. 22 - recognition and measurement of financial instruments
權益工具的公允價值，應當按照《企業會計準則第22號- -金融工具確認和計量》確定。 -
The accounting standards for enterprises no. 22 - recognition and measurement of financial instruments, shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments
（二）以權益工具作為對價取得其他金融工具等交易，適用《企業會計準則第22號- -金融工具確認和計量》 。
分享友人