权益股

Article 8 The shares held by foreign shareholders or the equity possessed by them in a foreign-shared fund management company may not exceed one third of the total accumulatively, and the ratio may not exceed 49% in 3 years after China's entry into the WTO.

第八条 外资持股比例或者在外资参股的基金管理公司中拥有的权益比例，累计（包括直接持有和间接持有）不超过33%，在我国加入WTO后三年内，该比例不超过49%。

We find that there is high negative correlation between assets-liability ratio and holding stock proportion of the biggest shareholder's.

结果发现，资产负债率与第一大股东持股比例显著负相关，即大股东控制的上市公司会更多地选择权益资本融资而不是负债融资。

While the market is booming, the discussion of interest transfer and redistribute in the issue of convertible bonds is slight. In the second half of 2003, the Merchants Bank Convertible Bonds Event broke this equability and cause on the market discussion on the protection of the circulating shareholders' rights.

与市场上投资者追捧可转债的热潮相比，对我国可转债的相关者利益转移和再分配的讨论略显冷淡。2003年下半年沸沸扬扬的"招商银行可转债事件"却打破了这一平静，引发了市场上对流通股股东权益保护的讨论和反思。

Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.

在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。

This suggests the new stress test should target "equity tier-one" capital, which strips out preference stock.

这表明，这项新的"压力测试"应当衡量的是去除优先股之后的"一级权益"资本量。

On the issuance of CHT ADR, the government amended the Administrative regulations in a procrustean way to conform to the closing large-scale share release. The government, instead of implementing Stock Repurchase initiative by superfluous capital, intends to ask CHT to borrow money to buy stocks back

发行ADR同时，又量身定做修改行政法规配合盘后拍卖大量释股，违反市场常态用公司闲置资金买回库藏股；反而要以举债方式买回库藏股，不仅违反公营事业移转民营条例第六条规定，且无视公司永续经营与员工权益，只想一味地大量释股，加速民营化，为政府筹措资金。

In computing the rate of return on stockholders' equity, analysts should deduct the preferred dividends to maintain the equity belonging to common stockholders.

在计算股东权益报酬率时，分析者应当扣除优先股权益，只保留应该归属于普通股的权益。

In mathematics , a division is called a division by zero if the divisor is zero . Such a division can be formally expressed as a /0 where a is the dividend. Whether this expression can be assigned a well-defined value depends upon the mathematical setting. In ordinary arithmetic, the expression has no meaning .

如果某一上市公司宣布派发红利股份、红利认股权证、以折让价供股或派发其它有价权益，在除权日之前一日持有它的股票的人士可享有该等权益，在除权日当日或以后才买入该公司股票的人则不能享有该等权益。

Many endogenous variables of speculations, including the unreasonable structure of share equity,the circulating share market dominated by scattered stockholders, and scarcity of indispensable institutional investors, lead to the unguaranteed interest of investors.

上市公司股权结构不合理，大量股权凝滞不动，可流通股持有主体以散户为主，股市缺乏必要的机构投资者。这些内生了股市的投资炒作机制，使投资者权益无法得到侏障。

Furthermore,he suggests that the owner's equity which can be socially countervailed through both the mutual - holding and the circular - holding of share - certificates has to be separated from the whole owner's equity while presenting the balance sheet for any enterprise.

本文更建议，企业资产负债表的业主权益在表达时，应将互相持股及循环持股中可以在社会上冲销的业主权益部份自整个业主权益中离析出来。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。