Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.

总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。

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The pullout could be subject to legal costs as the firm had committed itself to F1 until at least 2012.

由于曾向F1方面承诺至少会合作至2012年，丰田此次的退出有可能要承担违约的法律责任。。

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On JUNE 2nd the White House announced that BP, an oil firm, would be subject to a criminal investigation over the oil spilling out of the Deepwater Horizon rig.

6月2号，美国白宫宣布，英国石油公司(BP)因“深水地平线”底部油管泄漏或将受到刑事调查。

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To determine the size of their firm, and whether it would be subject to the employer mandate, business owners have the choice to calculate their head counts by averaging the full 12 months of 2013 or a consecutive six-month period during the year.

WSJ: Companies With 50 Employees in 2013 Will Need to Provide Insurance

The investment consulting firm overseeing the pension was found to be subject to conflicts of interest as a result of earning millions in undisclosed fees from the investment managers it recommended to the pension.

FORBES: Nashville Pension Bails On Bonds, Piles On Risk

Whitaker insisted that the work his firm did constituted grassroots organizing, and should not to be subject to any regulation.

NEWYORKER: The Lie Factory