Germany's largest bank is the first big European institution to use the opportunity to avoid having to account for some of its assets at their severely impaired market value.
这家德国最大的银行是首家利用这一机会,避免不得不以严重缩水的市场价值计入某些资产的大型欧洲金融机构。
While his early handling of the crisis was good, he has balked at selling assets for less than book value, even though the bank’s shares have for some time traded at a steep discount to that measure.
尽管他早期应对危机的手段高明,他没有因账面减值而售卖资产,但是持股人在一段时期在损失激增的情况下抛售股份,以应对他的措施。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中,是加剧信贷危机的主要因素之一。
Said another way, for many people, some with a lot of assets and some with few assets, the definition of value has changed.
用另一个方式说,对于许多人来说,其中一些人财产很多,而一些人财产很少,价值的定义也已经发生了变化。
We believe that some of our new assets have the potential to be game-changing energy assets, and will result in material value uplift for our shareholders.
我们相信,我们的一些新的资产有可能成为改变游戏规则的能源资产,并会导致材料为我们的股东价值隆起。
And the value of Banks' assets is being sheltered by central Banks' asset-purchasing programmes and in some cases flattered by more generous accounting rules.
银行资产的价值被中央银行的资产购买项目保护,有时还会被很多审计规则高估。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
增值税转型过程中,由于对购进固定资产进项税额抵扣政策的不同,必将引起相关财务指标的变化。
Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.
第二十三条无形资产预期不能为企业带来经济利益的,应当将该无形资产的账面价值予以转销。
Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.
第二十三条无形资产预期不能为企业带来经济利益的,应当将该无形资产的账面价值予以转销。
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