捐赠资本项目的处理将稍后讨论。
The treatment of donated capital items will be discussed later.
去年,在汇丰银行为增强资本而进行规模空前的配股之后,他要求银行薪酬委员会不要给他配发奖金,他去年的慈善捐赠因此而有所缩水。
Last year he said his charitable giving fell after he told the bank's remuneration committee not to give him a bonus after a record-breaking rights issue to bolster the bank's capital cushion.
资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。
Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
公司转投资、保证、借贷与捐赠行为,为传统公司资本维持原则之下的子规则。
Corporate reinvestment, guarantee, making loan, donation are regarded as sub-rules of principle of capital maintenance.
本通知所称经常转移,包括非资本转移的捐赠、赔偿、税收、偶然性所得等。
The term "current transfer" as mentioned in this Notice includes donations, compensations, tax revenue and incidental income that do not bear the nature of capital transfer.
在发生接受捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
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