债权

B . the amount of a long-term equity investment acquired in the form of non-cash assets from a debtor in settlement of a debt or by swapping a creditor's claim includes the book value of the creditor's claim plus any tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的长期股权投资，或以应收债权换入长期股权投资的，按应收债权的账面价值加上应支付的相关税费，作为初始投资成本。

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

It is an important issue to keep the balance of the interests among all parties, especially between obligor and assignee by means of choice of institution.

因此，通过具体的制度选择和安排，合理平衡债权让与中各方当事人的利益，特别是在债务人和债权受让人之间寻求利益的平衡，是债权让与制度中的重要课题。

Article 21 The creditors shall, if reporting their claims, submit the proof of the claims and the lawful and valid identification certificates, an authorized reporter shall submit the valid identification certificate of the authorizer, the power of attorney and the proof of the claims.

第二十一条债权人申报债权应当提交债权证明和合法有效的身份证明；代理申报人应当提交委托人的有效身份证明、授权委托书和债权证明。

The range of title inpawn right not only include of the primary creditor"s rights,but also include of the contingent creditor"s rights such as interest,golden of breach of faith,compensation of damage,the charge of keeping the the cresset of title inpawn right and the charge of implement inpawn right.

权利质权所担保的债权的范围不但包括主债权，还包括附随债权，如利息、违约金、损害赔偿金、质物保管费用和实现质权的费用。

Legally , debt-to-equity swap means the conduit of the debtee converting its legal financial claims into investment to the debtor and increasing registered capitals of the debtor accordingly .

债转股即债权转股权的简称，从法律意义上讲，就是指债务人的债权人将其对债务人所享有的合法债权依法转变为对债务人的投资，增加债务人注册资本的行为，它包括债权的消灭和股权的产生两个法律关系。

Novation of obligation is one cause of termination of obligation in the traditional civil law codes, which has the function of, transferring obligation.

内容提要：债的更新是传统民法中债权消灭的原因之一，具有实现债权、债务转移，简化法律关系，保护债之当事人合法权益之功能，是债权让与、债务承担、债的变更制度无法替代的制度。

When the subordinative enterprise go bankruptcy, if we overlook the particularity of credits of the controlling company and equalize them with the common credits, in some sense, the common creditors will be injured.

在从属企业破产时，如果不考虑控制企业债权的特殊性，将控制企业债权与普通债权同等对待，在某些情况下，会侵害其他债权人的利益。

The paper will research on the role of tax claims in the liquidation proceeding mainly by means of comparative research and positivism by four parts. Part 1 is summarize of the tax claims, mainly analyses the character of the tax jurally relation, believing that it is a kind claims provided by the public law.

本文主要采用比较研究和实证分析的方法对我国破产法中税收债权的地位进行研究，全篇总共分为四个部分：第一部分是对税收债权的概述，主要分析了税收法律关系的性质，认定税收是一种公法债权。

Arbitral awards, notarised documents concerning creditors rights to debt and other evidential material substantiating the maritime claim

债权证据，包括证明债权的具有法律效力的判决书、裁定书、调解书、仲裁裁决书和公证债权文书，以及其他证明具有海事请求的证据材料

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。