The term "equity instrument" as mentioned in these Standards refers to the enterprise's own equity instruments.
本准则所指的权益工具是企业自身权益工具。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。
BC31 "In other words, the entity hasreceived resources (goods or services) as consideration for the issue ofshares, share options or other equity instruments."
综上所述，股份支付的本质就是员工以投入服务资源换取企业所有者权益。
The EBA’s insistence that only the purest capital should be counted—ie, stripping out newfangled hybrid securities and other quasi-equity instruments—was useful, too.
EBA的主张，即仅净资产才应纳入计算范围，如除去最新的混合债券和其他的准股权工具等，也是有可取之处。
Article 58 the "equity instruments" refers to the contracts which can prove that a certain enterprise holds the surplus equities of the assets after the deduction of all the debts.
第五十八条权益工具，是指能证明拥有某个企业在扣除所有负债后的资产中的剩余权益的合同。
These have since been plumped, but with hybrid instruments that do not count as pure equity.
于是这些与一些不被视为纯资产的混合的工具一起取得了支持。
Subprime, interest-only and other kinds of mortgage instruments allowed people to buy their homes without a down-payment and without building up equity.
次级、付息及其它抵押借款工具允许人们在不预付定金和资本净值未不断增值的情况下购买房屋。
First, companies are raising more and more capital through privately issued loan instruments, as opposed to public equity-such as selling stocks or issuing bonds, which can be openly traded.
首先，公司在举越来越多的债务，通过私下发行的贷款工具，而不是采用向大众公开发行证券——比如出售股票或者发行债券，这些都可以进行公开的交易。
At the same time compound instruments that have both debt and equity characteristics makes it very important to correct distinction between debt and equity.
同时，具有负债和权益双重特征的复合金融工具的大量出现，使得在金融工具中正确区分权益工具和债务工具就显得非常重要。
Private placement is one of important equity financing instruments of public companies.
非公开发行是上市公司股权再融资的重要手段之一。
Their capital is a mix of common equity, which is first in line when losses strike, and various other instruments, often hybrids of equity and debt.
银行资本由普通股和其他多种金融工具组合而成。其中，普通股在危机来临时首当其冲；其他金融工具多由股票和债务构成。
Their capital is a mix of common equity, which is first in line when losses strike, and various other instruments, often hybrids of equity and debt.
银行资本由普通股和其他多种金融工具组合而成。其中，普通股在危机来临时首当其冲；其他金融工具多由股票和债务构成。
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