现金或临时凭证会提供给股东作为资本按比例收益的一部分。

The cash or scrip would be offered as part of a pro rata return of capital to shareholders.

《柯林斯英汉双解大词典》

包括IASB在内的多数观察者猜测，此举将减少按市价计算的资产的比例，这部分资产大约在大型欧洲公司总约占的50%。

Most observers, including the IASB, reckon this will cut the proportion of assets held at fair value, which is about 50% for big European firms.

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这个按比例缩小了的复制品由一位名为斯坦弗雷泽的航海爱好者建造，将于四月作为某海洋博物休闲馆的一部分与公众见面，以纪念“泰坦尼克号”事件100周年。

The scaled-down replica, built by marine enthusiast Stan Fraser, will open up as part of a maritime museum and cafe in time for next April, which will mark the 100th anniversary of the tragedy.

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