查询词典 debt conversion

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

To sum up, the financial function of the public debt has widened the function of the public debt policy. The seigniorage function of public debt and the special function of public debt market in providing liquidity make public debt policy become more independent. Therefore, if public debt policy is to play a sufficient role in the macroeconomic management, it is essential to set up a developed and perfect public debt market.

总之，国债金融职能拓宽了国债政策的作用范围，国债的铸币税功能和国债市场在维护市场流动性方面的特殊作用，使国债政策具有较强的独立性，而建立一个发达和完善的国债市场是充分发挥国债政策宏观调控作用的必要条件。

The circular also clarified the collateral and the discount rate: security for the Shanghai 180 stock index, the conversion rate of no more than 70%; other A shares and B shares, Conversion rate of no more than 65%; ST shares and warrants of the conversion rate of 0%; ETF's discount rate does not exceed 90%; the national debt conversion rate of not more than 95%; other bonds (non-government bonds) and other listed securities investment funds conversion rate of less than 80%.

通知还明确了担保和贴现率为上海180股票指数：安全，不超过70％的转换率，其他A股和B股，转换率不超过65％，ST股票和0％的转换率认股权证； ETF的折扣率不超过90％，而国家债务不超过95％的转换率，其他债券和其他上市证券投资基金转换低于80％。

Finding owned company should take out no less than 30% from net income for one-time awarding the consummator and the conversion maker of the research finding, if the achievement is conversed or permitted to converse by others, and the one-time award of identified high-tech conversion projects should be no less than 40%. If the conversion is made by researcher himself or cooperated with others, the finding owned company should take out 15% of the after-tax profit for 3-5 years since the project has been successfully produced for awarding the consummator and the conversion maker of research finding, or pay one-time compensation referring such proportion, and the award of identified high-tech conversion projects should be no less than no less than 20% of after-tax profit. In joint-stock enterprises, in the case of introducing talents in the form of converting scientific and technical results shares, and the enterprises should give 30% of the value of the results as rewards. Shareholders will share the profits based on the shares they hold.

职务科技成果转让或许可他人实施转化的，科技成果拥有单位应当从净收入中提取不低于30％的比例，用于一次性奖励该项成果完成者和转化实施者，经认定的高新技术成果转化项目应当提取不低于40％的比例，用于一次性奖励；自行或与他人合作实施转化的，科技成果拥有单位应在项目成功投产3-5年内，按不低于该成果实施转化后实现的税后利润15％的比例，用于奖励该项科技成果完成者、转化实施者、或参照此比例给予一次性报酬，经认定的高新技术成果转化项目可按不低于税后利润20％的比例用于奖励；在股份制企业中，引进人才以入股方式转化其职务科技成果的，企业应给予其该科技成果作价入股金额30％的股份作为报酬，持股人依据其所持股份分享收益。

It explains the legal problems during the conversion to stock, including the conversion contract; the application of conversion rights; the conversion price and adjustment of it; the redemption and counter purchase price; the enforceable conversion; and the methods for resolving shortcomings.

第三部分，探讨转券转换过程中涉及的有关法律问题：转换契约、转换权的行使、转换价格及其调整、赎回及回售、强制性转股，揭示出我国非上市重点国有企业转券在上述法律规定中的不足，并提出相关法律建议。

The purpose of the syndicated loan is usually to finance a major decelopment,a project,a temporary imbalance of payments,a major capital investment program,a project cost over-run,acquisition of a company,short-term to long-term debt conversion,or rationalization of a company,short-term to long-term debt conversion,or rationalization of a its schedule of long-term debt repayments.

银团贷款是为了资助重大decelopment通常，一个项目一个临时收支失衡，主要资本投资计划，工程费用超出预算，因此，收购公司，短期与长期债务转换或合理化，公司的短期与长期债务转换，还是一种合理化其原定长期偿付能力。

This thesis hopes the research can offer reference to the issuers while setting conversion premium in order to design the good convertible debt. Enable the convertible debt to give play to its financing function effectively. The investors can also determine whether to buy the convertible debt or not according to the deterministic factors of conversion premium.

本文希望针对此研究结果能提供发行公司在设定转换溢价时之参考，以设计良好的可转换公司债，使可转换公司债能有效发挥其融资功能，对於投资人而言，亦可依据转换溢价影响因素决定是否购买可转换债券。

Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.

第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。

Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.

第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。