The difference of the actual assets subtracting actual liabilities shall not be less than the amount stipulated by the insurance supervision and administration department. 保险公司的实际资产减去实际负债的差额不得低于保险监督管理机构规定的数额;
Contingent liabilities have become actual liabilities. 或有债务已经变成了实际债务。
On the one hand, insurance has such some characteristics as risks'uncertainty, actual costs in the future and continuous liabilities, etc, which results in its inexactness of information disclosure; 一方面,由于保险业具有风险随机性、成本未来性和责任连续性等基本特征,导致其信息披露具有一定的“不精确性”;
Especially the concept of safety benefit coefficient and improving balance sheet raised in Chapter 4 is a innovation, which has actual guiding effect to the present proportion management of assets and liabilities of commercial banks. 特别是在第四章提出的安全收益系数的概念及改进资产负债表的观念,都有一定的创新,对目前商业银行的资产负债比例管理具有很实际的指导意义。
Insurance has such characteristics as risks 'uncertainty, actual costs in the future, and continuous liabilities and so on, which determines the particularity of insurance financial accounting and insurance company financial report. 与其他经济业务与活动相比,保险业有风险随机性、成本未来性、责任连续性等固有的特点,进一步决定了保险业会计及保险业财务报告信息披露的特殊性。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities. 在实际偿付能力额度的计算中,会计的主要角色是资产、负债的确认与计量。
This paper analyses the probability of liquid and interest rate risks based on the actual situations of unmatched period structure of assets and liabilities widely exiting in Chinese commercial banks. 本文结合目前我国商业银行普遍存在的资产负债期限结构错配的现状,分析了产生流动性风险和利率风险的可能性,并认为利率风险是因流动性风险而派生出的风险。
Consequently, although the actual investors do not have shareholders 'status outside, they should assume joint and several liabilities to third party with the dummy shareholders in the case of knowing the truth. 所以,尽管实际出资人对外不具有股东地位,但在实际出资人为第三人知晓的情况下,也应当由实际出资人和名义股东对第三人承担连带责任。
However, there are different forms and terms in the actual liabilities as well as the costs. 然而,实际的负债是具有不同的形式和期限的,具有不同的成本。
When the disputes involving anonymous contribution, special attentions should be paid to the interests the third party acting in good faith, if necessary, the actual investors should take on joint and several liabilities to the company and the third party. 在涉及隐名出资纠纷的时候,必须特别保护善意第三人的利益,必要情况下,应当要求实际出资人对公司和第三人承担连带责任。
When the actual investors exercised the shareholders 'rights, the actual investors and the dummy shareholders should undertake the joint and several liabilities to the company. 实际出资人实际行使股东权利的情况下,应该由实际出资人与名义出资人对公司承担连带责任。
In shipping practice, the actual carrier recourse to the responsible parties after assuming liabilities, the case of which is very small, so the main discussion in this article the carrier refers to as the contracting carrier, not actual carrier. 在海运实务中实际承运人承担了无单放货责任后再向相关责任方追偿的情形很少,所以在本文中主要讨论的承运人是指签约承运人,而非实际承运人。
Fair Value measurement pays more emphasis on reflecting the actual true value of assets and liabilities, and reflects the changes in fair value on the net profit. This will have a significant impact on the listed companies 'net profit. 公允价值计量更加强调真实的体现资产和负债的真实价值,并将资产负债的公允价值变动计入净利润,这也将必然对上市公司的利润产生重大影响。
Article in the context of previous research results, based on the actual situation for the higher vocational colleges, its current liabilities, operational risk there conducted a more in-depth thinking. 文章在结合前人研究成果的基础上,针对高职院校的实际情况,对其当前存在的负债经营风险问题进行了较为深入的思考。