股东权益

The trial practice in China points out that the subject which can start the procedure and deny the umpirage of the rule can only be national judicial organization, and also discusses the following aspects: the rule of honesty and credit, the rule of forbidding abusing rights, the rule of good situation and the rule personal and collective legitimate interest protected by law, the procedure of init...

我国采用民商法中诚实信用原则、禁止权利滥用原则、公序良俗原则以及国家、集体和个人合法权益受法律保护原则作为解决公司法人人格否认制度的法律适用问题。因此，有必要进一步对诉讼主体———原告、被告的提起和追加程序；举证责任倒置的原则；公司法人人格被否认后应由被否认人格的公司及其股东对债权人承担无限连带责任等等适用问题作出全面探讨。

But notable is, yahoo expresses, they have the intention of the negotiation without counteractive Microsoft, the rights and interests that they just need to guarantee shareholder is the largest change.

但值得注重的是，雅虎表示，他们没有反抗微软进行谈判的意图，他们只是需要保障股东的权益最大化。

The commission will be paid out of the annual management fee and was viewed by some investors as dilutive to the other shareholders.

佣金将从管理年费中支出，在一些投资者看来，这会稀释其他股东的权益。

If Citi wanted to pay down, say,$20 billion of these with proceeds from a new common-stock issue, it would be about 20% dilutive to existing shareholders, given that Citi's market value is $97 billion.

假设花旗的市值为970亿美元，如果该行希望用增发普通股的方式偿还其中的200亿美元，那么现有股东的权益将被稀释约20%。

It may infract the legal rights and interests of firm, other shareholders or goods participators. So it is being of the important real signification to study the Related Party Transaction of Listed firms, especially to study the effect of earnings management of Listed firms by Related Party Transaction.

但上市公司往往会利用关联交易来对公开报表中的盈余信息进行调整，从而可能会侵害了公司、中小股东或其他利害关系人的合法权益。

During the purchase of tender offer, the minor shareholders of Target Company are vulnerably subject to tort because of their weakness in business transactions. Thus special protection is needed.

在要约收购的过程中，目标公司少数股东属于交易中相对弱势的一方，其权益极易受到侵害，所以需要特别加以保护。

He says, close right increase to protect investor, it is to want aggrandizement capital to restrain, promote appear on the market company large stockholder runs a honest be as good as one's word, fulfil obligation lawfully; 2 should enhance investor redound, encourage appear on the market company cash shares out bonus; 3 it is to rise to investor is taught and serve a level, unremitting ground begins the investor education of a variety of forms, develop the concept that value invests.

他说，为保护投资者合法权益，一是要强化资本约束，促进上市公司大股东管理层诚实守信，依法履行义务；二要增强投资者回报，鼓励上市公司现金分红；三是提高投资者教育和服务水平，坚持不懈地开展多种形式的投资者教育，培养价值投资的理念。

Suspect Yang Zhiyuan's enthusiasm without the person, but the enthusiasm that somebody oppugns him influenced judgement, and the responsibility that strives for the largest rights and interests for partner.

没有人怀疑杨致远的热情，但有人质疑他的热情左右了判定，以及为股东争取最大权益的责任。

A new method named Economic Value Added is based on accounting profit, but it considers the opportunity cost of equity and rectifies the distortions of important accounting message.

经济增加值方法以会计利润为基础，考虑权益资本的机会成本且对重要的会计信息失真进行校正，因此它有效地衡量了股东价值的增值。

And for the firms suffered from financial distress, shareholders still prefer ＂self-lending＂ to other debts, thus tacking ordinary debtees and making them accept reorganization arrangement.

通过债务性资本与替权益性资本的替换，股东总能够获得套利收益，但同时也损害了普通债权人和政府的收益，因而受到法律的限制。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。