equity portion 中文意思是什麼
equity portion
解釋
平衡權部份-
Owing largely to increases in collateral values together with continued loan repayments, the estimated unsecured portion of the negative equity rmls declined to about hk 7 billion from hk 8 billion at end - june
主要由於抵押品價值增加及借款人繼續還款，估計負資產住宅按揭貸款的無抵押部分由月底的億港元，降至約億港元。 -
Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。 -
The latest figures show that the unsecured portion of negative equity loans is about hk 36 billion
最新數字顯示，負資產按揭的無抵押部分約值 -
The estimated unsecured portion of these negative equity rmls remained unchanged at hk 2 billion
估計負資產住宅按揭貸款的無抵押部分沒有變動，仍然為 -
Should there be no relevant state provisions, the corresponding portion of the owner ' s equity shall become state assets in proportion to the state investment in the collective ownership enterprise
國家沒有規定，若國家在集體企業資產中佔有一定比例的，按照該比例所佔有相應份額的所有者權益。 -
There are a number of ways of tackling the negative equity portion of a mortgage
要解決按揭貸款的負資產部分的風險問題，可以有很多方法。 -
But, obviously, those who have the financial resources to repay the negative equity portion of the mortgage are not really the cases that we are all concerned about
當然，有能力償還這部分貸款的借款人，並不是境況最艱難的。大家最關注的，是那些無力償還負資產部分貸款的個案。 -
The interesting aspect of this type of arrangement is the potential for the negative equity portion of mortgages, now being the assets of the third party, to be turned into securities and be sold to investors, most probably institutional investors, in a position to appreciate the risks involved
這類安排一個特別之處是，按揭貸款的負資產部分現已成為第三方的資產可以變為證券，出售予明白所涉及風險的投資者，相信主要是機構投資者。 -
So, secondly, the market has come up with the arrangement for a third party to underwrite this negative equity portion or guarantee the repayment of it, but for a fee to be incurred by the mortgagor, who stands to benefit from the lowering of the mortgage rate
因此市場推出了一項安排，讓第三方承保負資產部分的貸款，或就借款人償還這部分的貸款提供擔保，好讓借款人能夠享受較低的利率，不過借款人要支付一筆保費。在這項安排下，銀行對貸款額為物業市值 -
In the profit or loss of the hedging instrument, the portion, which is attributed to the effective hedging shall be directly recognized as the owner ' s equity and shall be presented as a separate item
（一）套期工具利得或損失中屬于有效套期的部分，應當直接確認為所有者權益，並單列項目反映。 -
In the profit or loss of the hedging instrument, the portion, which is attributed to the ineffective hedging ( namely the other profit or loss after deducting the portion directly recognized as the owner ' s equity ) shall be recorded in the profit and loss of the current period
（二）套期工具利得或損失中屬于無效套期的部分（即扣除直接確認為所有者權益后的其他利得或損失） ，應當計入當期損益。
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