以股抵债

以股抵债的财务影响初探

On the Financial Effect of " Debt Being Paid by Stock "

以股抵债定价问题研究

Study on the Pricing of " Paying the Debt by Shares "

关于以股抵债的合法性与公平性争论忽略了该交易在税法上的效果。

Dispute on the legitimacy and fairness of debt-for-equities tend to overlook the impact on tax issue .

在证券市场发展过程中以股抵债相关问题及趋势研究

A Study on the Relevant Problems and the Trend of Paying a Debt in Kind with the Stock in the Course of Development of Security Market

这些思想包括倡议一个亚洲扶贫基金，亚洲小额信贷基金，最后实施如联合国已通过的以股抵债的方式来为“千年发展目标”筹措资金。

These ideas include initiatives as an Asian Anti-Poverty Fund , an Asian Micro-Finance Fund , and final implementation of such UN-approved proposals as Debt-Swaps for financing MDGs .

关注以股抵债交易的税务成本有助于我们重新评价以股抵债政策的意义或者局限性。

Being concerned on the cost of the transaction tax of the debt-equity swaps is helpful for us to re-evaluate the significance of debt-equity swaps or the limitations of the policy .

对电广传媒以股抵债交易的税负进行测算的结果，显示出税务成本在一定程度上可能改变以股抵债交易下的利益分配格局，减弱股份定价问题上的尖锐对立。

The test result of Guangdian Media tax reveals that tax cost could , to some extent , affect the interest structure of debt for-equities swap and reduce the division in equity pricing .

在我国，股东特别是国有大股东无偿占用企业资金是一个历史难题，以股抵债就是解决这一问题的思路之一。

In our country , it 's a historical problem that some shareholders , particularly shareholders of the state-owned enterprises , impropriate the fund of their enterprises . Paying a debt by stock is one way to solve this problem .