捐赠资本项目的处理将稍后讨论。

The treatment of donated capital items will be discussed later.

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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.

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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.

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