股权资产

转化之后，银行的股权资产比率需达到3.5%左右，这比银行自己在巴塞尔协议出台一年之前认为保守的比率还要低。

This translates into an equity-to-assets ratio of perhaps 3.5 % , lower than the banks themselves thought prudent in the years before Basel .

尤其是1997年以来，原先以银行储蓄为主要资产形式的居民资产结构开始发生变化，其资产总量中股权资产的比重在逐步增加。

Especially since 1997 , the residents ' asset stucture , which was mainly in the form of bank savings , has changed , the share of security asset in gross asset .

出售的资产为非股权资产的，其资产总额、资产净额分别以该资产的账面值、相关资产与负债账面值的差额为准；

If the assets sold are non-equity assets , the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities ;

公司并购E公司属于反垄断法中规定的“经营者集中”。根据规定，经营者集中的情形包括经营者通过取得股权或者资产的方式取得对其他经营者的控制权。

As per the stipulation , one situation of a concentration refers to : acquisition by undertakings , whether by purchase of securities or assets , of control of other undertakings .

然而随着收益率走低，投资者们还会继续追捧（长期）国债吗，还是会转而关注其他股权类资产呢？

But with lower yields , will investors continue to dabble in bonds , or will they switch their attention to other equity-like assets ?

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 .

一年前开始运营的香港甘泉航空（Oasis）已同意以3000万美元将5%至10%的股权出售给资产管理公司ValuePartners。

Oasis , a Hong Kong carrier that started flying a year ago , has agreed to sell a stake of between 5 and 10 per cent to Value Partners , an asset manager , for $ 30m .

高校企业改制中的股权设置与资产评估

Stock Share Distribution and Capital Evaluation in the Reform of College Enterprises

2011年第1季度，黑石集团私募股权部门的资产规模增长4.9%。

In the private equity group , underlying assets appreciated 4.9 % during the quarter .

企业债转股后的股权价值是资产管理公司以及国内外众多介入不良资产市场投资人所关心的问题。

Assets Management Corporations and participants in bad assets market care a lot about the value of Equity Interest .

实证结果显示每股净现金流量、股权结构、资产流动性等因素和每股现金股利不相关；

Positive analysis shows that net operating cash flow per share , the capital structure , asset fluidity are irrelated to cash dividend per share .

第二部分为税务处理方式选择的税收筹划。分股权收购、资产收购和企业合并三种情况进行讨论，分别对应第三、四、五章内容。

It is devided into three cases , share acquisition , asset acquisition and enterprises merger , corresponding to the third , fourth , and fifth chapters .

从湖北上市公司在全国地位的变迁、公司经营效率、治理结构与股权效率、资产重组等几个方面考察了湖北上市公司的运行特征及问题；

Then their operating characteristics and problems are researched from the change of their national role , management efficiency , structure administration , shareholding rate and property re-engineering .

本文采用事件研究法，以1999-2003年中国上市公司中发生了兼并收购的收购公司和股权转让、资产剥离的目标公司为研究对象，对所有的收购公司和目标公司进行了定量研究。

This paper uses the event study framework to test the event of MA of listed companies in China during 1999 to 2003 and makes an empirical study .

此前，美国企业一直可以将所持有的大量股权及其他资产剥离而不必缴纳税金，条件是它们将这些资产和正在运营的业务一道注入一家新成立公司。

US companies have been able to spin off significant shareholdings and other assets free of tax provided they place them in a new company along with ongoing operations .

国有控股公司的资产变现可通过出售股权，国有资产的有价证券化，资本市场的完善及资产变现的政策界定。

The state-owned company 's assets may realize its value by selling its shares , issuing its securities , perfecting the capital market and drafting the assets realization policy .

禁止以明显低于评估结果的价格转让股权或出售资产，变相向境外转移资本。

Foreign investors are prohibited from diverting capital abroad in a disguised form by transferring share rights or selling assets at a price obviously lower than the valuated one .

并且，为保证按期得到股息支付和股权回购，资产管理公司应该树立强硬形象，监控债转股企业的财务与经营管理。

Nay , AMC must build up hawkish visualize to supervise and control enterprise 's financial affairs and management in order to gain dividend and rights of section is bought back .

以资产质量的评价体系为基础来分析和预测股权结构对资产质量的影响，并验证股权结构与资产质量的相关关系。

Based on the asset quality evaluation system to analyze and predict the shareholding structure influence on the asset quality , and verify the relationship between ownership structure and asset quality .

不同股权性质、资产规模、行业和地区的企业薪酬结构明显不同，薪酬结构与经营业绩的相关性也受到影响。

The corporations of different ownership type , different assets , different industry and different region have different compensation structure , and affect the relationship between compensation structure and corporation performance .

第二章，介绍了外资并购的模式问题。我国现有的并购法律只规定了股权收购和资产收购两种方式，可是实践中还存在诸多其它并购模式。

Chapter 2 introduces the modes of foreign capital M A. Chinese existing laws only stipulate two modes , equity acquisition and assets acquisition . However , in practices , there are others .

反垄断既是一个法律问题，又是一个极其复杂的经济问题，它不仅与市场价格、市场定义等问题有关，而且包含规模经济、行业结构、股权结构、资产重组等变化因素。

Monopolies , as a legal problem , are extremely complex , and include such aspects as pricing systems , market definition , scale , profession structure , equity structure , and asset structures .

但是，假如持有银行债务的投资人要求（我这么认为）让他们的股权本与资产质比再增加3-4%的缓冲，后5000亿美元资金就将不足以培育出正常的借贷。

But funding the latter $ 500bn will not be enough to foster normal lending if investors in the liabilities of banks require , as I suspect , an additional 3-4 percentage points of cushion in their equity capital-to-asset ratios .

这些公司包括百瑞信托（BridgeTrust）和北京国际信托（BeijingInternationalTrust），美国的摩根大通在2012年收购了前者的少量股权，而英国资产管理公司安石（Ashmore）在2007年收购了后者19.9%的股份。

These include the Bridge Trust , which saw US bank JPMorgan buy a small stake in 2012 , and the Beijing International Trust , which saw UK asset manager Ashmore buy a 19.9 per cent stake in 2007 .

谈股权转让过程中资产评估结果的会计处理

The Accounting Treatment on Property Assessment in the Process of Equity Transfer

迪拜国际资本目前没有计划出售其拥有多数股权的任何欧洲资产，该公司表示。

DIC is not currently planning the sale of any of its majority-owned European assets , it said .

弘毅投资是中国最大的私募股权公司之一，资产规模约为70亿美元。

Hony Capital is one of China 's largest private-equity firms , with assets of about $ 7 billion .

融资约束程度与现金流量、资产规模、股权集中度以及资产负债率呈反比。

Financing constraints and cash flow , asset size , ownership concentration , as well as asset-liability ratio are inversely proportional .

股权转让方式的资产重组涉及的主要问题包括：1.被转让企业的计价基础问题。

Share Transfer includes the following problems , such as ( 1 ) the basis of accounting price of the transferred company .

我国证券市场的制度缺陷和畸形股权结构为国有资产流失提供了机会；

The defect system of the security market of our country and deformity stock right structure have facilitated drain of state-owned assets ;