The term " listing abroad " used in this set of provisions means to issue stocks to investors abroad and list them for transactions and transfer on the stock exchanges by limited stock companies 本規(guī)定所稱境外上市,是指股份有限公司向境外投資人發(fā)行的股票,在境外公開的證券交易場(chǎng)所流通轉(zhuǎn)讓。
For instance , the companies can prepare fraudulent financial reports to apply for the qualification to issue stocks in the security market , which may cause embezzlement and loss of small investors and state - owned assets 因此,本文以我國(guó)上市公司的盈余管理行為為研究對(duì)象,提出了規(guī)范盈余管理行為的制度安排方案。
In american , financing through issuing stock is always misunderstood by capital market , so the chief financing manner is internal financing , the next is issuing bonds , the last is issuing stock 在美國(guó)通過發(fā)行股票融資往往會(huì)被市場(chǎng)誤解,導(dǎo)致股價(jià)下跌,因此,美國(guó)企業(yè)的首選融資方式是內(nèi)部融資,其次是發(fā)行債券,最后的選擇才是發(fā)行股票。
Including the cost of paying employees in stock , microsoft spent 6 . 8 billion on r and d last year , but said that number would be slightly lower at around 6 billion in fiscal 2005 due to the lower costs of issuing stock awards 公司去年包括支付員工股票在內(nèi)的研發(fā)成本為68億美元,但稱因發(fā)行股票獎(jiǎng)勵(lì)成本下降,公司2005財(cái)年的數(shù)字將低于上財(cái)年。
The main characters of it are that mid or small size security agents are favorable target , portfolio were taken and most public company preferred to invest into their security agent who used to help them issue stock 其參股的方式主要有三種:受讓股權(quán)、投資參股、發(fā)起設(shè)立證券公司;其表現(xiàn)出來的特點(diǎn)是:中小券商受青睞、出現(xiàn)組合投資和近親聯(lián)姻多等。
We will further strengthen basic market systems , proceed with reforms of the system for issuing stocks and bonds to make it more responsive to market conditions , effectively raise the quality of listed companies and strengthen market oversight 進(jìn)一步加強(qiáng)市場(chǎng)基礎(chǔ)性制度建設(shè),推進(jìn)股票、債券發(fā)行制度市場(chǎng)化改革,切實(shí)提高上市公司質(zhì)量,加強(qiáng)市場(chǎng)監(jiān)管。
3 . the difference of the capital - raising fraud crime and the crime of absorb public deposit illegally , making bold to set up financial institution , making bold to issue stocks and securities , fraud to issue stocks and securities 第三部分論述了集資詐騙罪與非法吸收公眾存款罪,擅自設(shè)立金融機(jī)構(gòu)罪,擅自發(fā)行股票、證券犯罪以及欺詐發(fā)行股票、證券犯罪的區(qū)別。
Both the central and local governments will try out various direct financing methods , such as issuing stocks and transferable bonds and establishing industrial investment funds , to meet the capital needs of key construction projects 國(guó)家和地方都要集中一定量的資金,包括通過發(fā)行股票和可轉(zhuǎn)換債券、進(jìn)行產(chǎn)業(yè)投資基金試點(diǎn)等直接融資方式,用于解決重點(diǎn)建設(shè)項(xiàng)目對(duì)資本金的需求。
In the course of issuing stock , increasing capital , enhancing solvency , evaluating ev is the crucial step ; in the aspects of improving levels of managing and making decisions and implementing value - based management , ev is a very effective tool 在發(fā)行股票,充足資本金,加強(qiáng)償付能力的過程中,評(píng)估內(nèi)含價(jià)值是必不可少的重要環(huán)節(jié);在提高管理決策水平,實(shí)施真正的價(jià)值管理方面內(nèi)含價(jià)值是非常有效的工具。