权益工具

可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计入当期损益。

The cash dividends of the sellable equity instrument investments shall be recorded into the profits and losses of the current period when the investee announces the distribution of dividends .

权益工具公允价值的确定方法。

The measures for the confirmation of the fair value of the equity instruments .

期末发行在外的股份期权或其他权益工具行权价格的范围和合同剩余期限。

The range of the vesting prices for the share options or other equity instruments issued outward at the end of period , and the remainder of the contractual period ;

的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。

Investment interest tools , or tools linked with the interests and have to go through to the settlement of derivative financial instruments and asset depreciation losses occurred , not back .

其中，企业自身权益工具不包括本身就是在将来收取或支付企业自身权益工具的合同。

Particularly , the enterprise 's own equity instruments shall not include the contracts which are the basis for the enterprise to charge or pay the equity instruments of its own .

民事执行的价值以其实现实体法律文书内容和当事人合法权益的工具效能为内涵。

Civil enforcement value means that the content of entity law paper should be realized and the lawful interest of the parties should be protected .

然而，在一些地方，部分农民却把税费的上缴视为一种用以保护他们自身权益的工具，即运用经济方式来达成非经济的目标。

However , in some regions a few peasants regard turning in taxes and fees as a tool to protect their rights and interests , utilizing economic resources to pursuit uneconomic aims .

缺陷产品召回制度是现代经济社会维护公共安全和消费者合法权益的有力工具，为世界各国所普遍应用。

Defective Product Recall which plays an essential role in safeguarding public security and the rights of consumers is universally applied .

考察了创业投资公司常用的投资工具，并对创业投资公司多选择权益性投资工具的原因进行分析。

Reviewing the investment tools in common use by venture capital fund , we analyses the reason to use equity investment tools .

在世界范围内，表决权信托已经成为一种保护中小股东权益的重要制度工具。

Voting trust has become the worldwide tool for Minority-shareholder protecting .

可转换债券作为一种既具有固定收益特性又具有权益特性的融资工具，已经成为我国上市公司再融资的重要融资工具之一。

Convertible bonds , a financing instrument containing both fixed-income and equity characteristics , has become one of the major re-financing instruments of listed companies of China .

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。

At the same time compound instruments that have both debt and equity characteristics makes it very important to correct distinction between debt and equity .