债权资产

同时提出了电力保险的概念，对电力保险的标的、性质、运作机制以及电力债权资产的可保风险条件进行了分析，并提出了电力保险的基本模型。

The idea of power insurance is introduced and the object , property and operation mechanism of power insurance as well as insurance conditions of power creditor 's assets are also analyzed and a basic power insurance model is put forward in the paper .

这些债务和债权资产的头寸已增至约1万亿欧元，相当于欧元区国内生产总值（GDP）的10%左右。

These liability and asset positions have risen to about € 1tn or about 10 per cent of euro area gross domestic product .

不良债权资产价值的估价基础和方法

Appraisal for Bad Claims The Bases and Approaches for Valuing Bad Claims

电力债权资产证券化及其风险管理的研究

Study on Securitization of Power Creditor'Assets and Risk Management

基于层次分析的不良债权资产价值评估模型

Valuation Appraising Model of Bank 's Bad Assets Based on Analytic Hierarchy Process

债权资产是重要的投资成果客体。

Assets of obligation is an import an t object of achievement investment .

认为，在市场经济条件下，可以用市场化的方法来解决市场经济体制下的问题，因而有必要进行电力债权资产风险管理的制度创新。

So it is necessary that make the institutional innovation in the risks management of Assets of Electrical Creditor 's rights .

三是风险大，由于按揭贷款是期限很长的债权资产，银行面临的利率风险就很大；

A third defect is that there are large risks because the mortgage loan is a very long-term creditor 's asset and the bank is faced with huge risks in the interest rates .

在公司并购中，猎手公司利用拥有的对目标公司的债权资产实施债转股也是并购内源融资的有效方式。

In the course of enterprise-merger , it is also a effective method of inter-source financing for the hunting company to implement the rum of debt to stock with the debt assets of the objective company it owned .

资产管理公司作为处置不良债权资产的专业机构，其优势在于利用特殊的法律地位和全方位的投资银行手段，接管、整理和综合处置不良资产。

As the professional institutions of handling bad creditor 's rights assets , The advantage of AMC is that AMC has special legal status and is capable of taking all kinds of measures of investment bank to take over , put in order and handle bad assets synthetically .

以不良债权资产价值的主要影响因素为基础，简要介绍三种基本的价值测评方法，并结合不良债权处置的有关实际情况，着重对清偿比例法进行详细讨论和分析。

According as the practices of the disposal of non-performing loans of Asset Management Corporation , the article puts forward and analyzes the factors influencing the value of NPLs of the creditor 's rights , and discusses the method of tender according as the proportion of creditor 's rights .

股票及债权等金融资产，股份，知识产权，

financial assets like stocks and bonds , loyalty points , intellectual property ,

我国债权类不良资产市场化定价问题研究

Study on the Pricing Problem in China 's Non - performing Loans Market

应收账款是企业在信用活动中形成的债权性的资产。

Account receivable is credit assets of enterprises .

债权让与是资产证券化融资的第一步，也是其成功与否的关键所在。

Assignment of credit is the first step of finance securitization , and the key step of its success .

债务重组对会计账务处理的影响是多方面的，主要表现在债权企业的资产减少和债务企业负债减少两个方面。

Liabilities rearrangement affects many aspects of accounting , which mainly makes the creditors ' assets and debitors ' liabilities decrease .

文章利用我国72家上市公司组成的样本对该模型揭示的关于债权结构、资产波动与信用风险关系的两条结论进行了检验，由此分析该模型对我国的适用性。

Using a sample of 72 listed companies from China , the paper makes an empirical study on the two basic hypotheses about the relationship among debt structure , asset volatility and credit risk which are derived from Merton model .

负债的代理成本包括事后改变红利政策问题、债权侵蚀问题、资产替代问题、低投资问题等；

The agency costs of debt include changing dividend policies afterwards , creditors ' rights being corroded , asset substitution and investment deficiency .

商业银行不良资产处置的主要方式有对银行注资、组建金融资产管理公司、债权转股权、资产证券化及外资参与。

Commercial banks dispose of bad assets are the main ways for banks to inject capital , the formation of financial assets management companies , and debt to equity , asset securitization and foreign participation .

这种行为严重破坏了社会信用关系，致使金融机构大量债权悬空，信贷资产质量下降，国有资产流失。

This activity has seriously undermined the social credit relations and resulted in a large quantity of suspended creditor 's rights in financial institutions , as well as a drop in quality of credit assets and drain on state-owned assets .

本文分析了债转股在法律上的诸多障碍，然后提出了自己的一些对策，诸如：建立债权转让市场、允许以债权出资、制定资产管理公司特别法、降低上市标准等。

The authors of this article give points of the obstacles , and then put forward their proposal , such as : constructing market system to transfer bad claims , allowing investor invest with claims , legislate the special law of capital management company and so on .

在实际工作中，根据计算过程中债权保障参数的不同选择，有综合评价法和清偿比例法两种确认债权资产价值的方法。

According to the choice of different parameters for claim assurance , composite valuation and proportion of settlement are two methods used for appraising bad claims in practice .