财务管理周期还包括关联方交易。
The financial management cycle also includes related party transactions.
关联方占用了上市公司较多资金。
本行于报告期内不存在控制关系的关联方。
During the reporting period, the Bank does not have related parties with control.
上市公司不得为股东及其关联方提供担保。
A listed company shall not provide financial guarantees for its shareholders or their affiliates.
在检查记录或文件时对关联方信息保持警觉。
Keep alert to the information of related party when inspecting records or documents.
科学界定关联方和关联交易是规制关联交易的前提。
To regulate the transactions between associated parties, it is necessary to define associated parties and their transactions in a scientific way.
关联方交易是一种特殊的交易形式，已为社会广泛关注。
Related party transaction is a special transaction model which has been paid more attention recently.
横向关联方并购是我国上市公司并购中的一种重要的并购类型。
Merger with related party is an important merger type of listed companies'mergers in China.
目前还不清楚是否有其他关联方也遭到调查，最终和解也不知会在何时达成。
Whether other parties are also being investigated as part of the case was not immediately clear; nor was the timing of a final settlement of the case.
从是否是关联方并购来看，现金并购和换股并购也没有明显的差异。
From whether is the related party merger or not, the cash merger and the share swap and merger are of little significant differences.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
Related party transaction (RPT) is the transaction between the listed company and related party.
关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。
Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.
盗窃涉及将拥有至少四个牛场的子公司未经通知地转让给未披露的关联方。
The theft relates to the unannounced transfer of a subsidiary that owned at least four cow farms to an undisclosed related party.
大股东及关联方占用上市公司巨额资金问题成为证券市场各方关注的焦点。
The problem that the big shareholders and related enterprises take up a huge sum of funds of the listed companies becomes a focus that the different objects of stock markets pay attention.
太平洋广场的报告还给出了一些例子，称它们表明阿里巴巴未公布关联方交易。
The Pacific Square report also described instances that it said showed Alibaba did not disclose related-party transactions.
当年占用关联方资金较少的上市公司，则更多的利用关联担保实现利益转移。
Those listed companies which occupied the connected fund less, may provide more connected guarantee to transfer interest.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
上市公司关联交易一直是市场关注的热点问题，关联方交易在各国的公司运作中都广泛存在。
Related Party Transactions of the list corporations are a hot issue in the market and very popular for business operations in almost every country.
关联方同公司进行交易的，应当披露关联交易的类型、交易金额、定价政策等。关联方包括。
As regards transactions between the Company and the related parties, it is required to disclose the type of such transactions, amount involved and pricing policy, etc. Related parties include.
另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。
In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.
另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。
In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.
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