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connected transaction是什么意思,connected transaction的意思翻译、用法、同义词、例句

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常用词典

  • 关联交易

  • 例句

  • Section III is how to regulate connected transaction of the listed corporation.

    第三部分提出如何规范上市公司关联交易。

  • As an economic phenomenon, connected transaction belongs to neutral category, whose existence is based on inevitability and certain rationality.

    关联交易作为一种经济现象应属于中性范畴,其存在有其必然性和一定合理性。

  • Foreign study of the banking connected transaction mainly focuses on the fields of commercial banks' connected loans and bank holding companies' connected transaction.

    国外对银行业关联交易的研究主要集中在商业银行关联贷款和银行控股公司的关联交易两个领域。

  • The legal connected transaction can optimize the equity structure, save the cost of transaction and improve the capacity of resisting risk of the listed company.

    正当关联交易可以优化股权配置、节约交易成本、提高上市公司抵御风险的能力。

  • The listed company and their interested person inevitably conduct many connected transaction in the process of the assets reorganization and the business contacts.

    在资产重组的过程中以及上市公司重组以后的业务往来中,上市公司和其关联人之间不可避免的产生了大量的关联交易。

  • With the development of corporation and corporate structure, the connected transaction happened.

    关联交易是伴随着公司制企业的发展和公司治理结构的演变而产生的。

  • Color financial accounts by using connected transaction.

    利用关联方交易粉饰财务报表;

  • In the Practice, supervisors also make some relative measures for connected transaction.

    在实践中,监管层也对关联贷款制定相应的监管措施。

  • Connected transaction is the bridge between offshore company and tax-avoidance.

    关联交易与避税问题紧密相关。

  • The fourth part is on considerations about perfecting legal regulations to the connected transaction of listing company in our country.

    第四部分为“对我国上市公司关联交易规制完善的思考”。

  • In the mean time, however, some illegal cases of assets reorganization, like fake assets reorganization, non-standard public announcement, non-equivalent connected transaction, have often occurred.

    但是,有些上市公司在资产重组活动中经常出现一些违规重组行为,如虚假重组、重组信息披露不规范、非等价关联交易以及大量内幕交易等。

  • The example in Listing 3 demonstrates the usage of the SAVEPOINT statement in a transaction connected to the stores_demo database.

    清单3中的示例演示了在一个连接到 stores_demo数据库的事务中使用SAVEPOINT语句。

  • In the connected (POP3: transaction) state, the client can execute the following commands

    在连接的状态下,客户端可以执行一下命令

  • It's not connected to a corresponding spot transaction.

    而且这笔交易没有对应的现货交易。

  • Is any wireless technology being used that is either a part of the cardholder data transaction flow or is connected to the cardholder data network?

    是否使用了任何无线技术作为持卡人数据交易处理的一部分或者连接到持卡人数据网络?

  • Once a connection, possibly with SSL, is established, the client needs to provide a user name and password to enter the POP3 state TRANSACTION, called 'connected' in Pop3MailClient.

    一旦一个连接,有可能用了SSL被确认,客户端需要调用一个在Pop3MailClient被叫做“connected”的事务,用于提供一个有用户名和密码。

  • In the preparation stage of merger transaction, it exists the audit risks connected with merger environment and strength assessment.

    在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。

  • In the last conformity stage of the merger transaction, it exists the audit risks which is connected with the management …

    对于审计者而言,有必要采取措施防范和降低并购交易各阶段的审计风险。

  • The existence of the relationship between connected parties is likely to cause the loss of commercial nature of nonmonetary assets transaction.

    关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。

  • Through the link between negotiable instruments and real transaction, the negotiable instruments relations and real economic relations are closely connected.

    通过规定票据行为必以“真实交易关系”为基础,该条款将票据关系与经济生活中的交易关系联系起来。

  • Test results of an implementation show compared with traditional physical transaction based replication schemes, the asynchronism of this scheme makes it more suitable for weakly connected situation.

    测试结果显示,与基于传统事务处理的数据同步方案相比,该方案的异步属性使之更适合于服务器数据库和客户端数据库网络连接较弱的情况。

  • Article 5When determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.

    第五条在确定非货币性资产交换是否具有商业实质时,企业应当关注交易各方之间是否存在关联方关系。

  • If a concurrently connected application happens to be holding an incompatible row lock, the import utility pauses until that application commits or rolls back its transaction.

    如果一个并发连接的应用程序碰巧持有不兼容的行锁,那么import工具就会暂停,直到该应用程序提交或回滚其事务。

  • 专业解析

    在商业与法律领域,"connected transaction"(关联交易)指公司与其关联方之间发生的交易行为。此类交易需遵循特定监管要求以确保公平性及透明度,以下是关键要点解析:

    1. 法律定义与范围

      根据《香港公司条例》第14章,关联交易涵盖公司与其董事、控股股东或关联企业之间的商品买卖、服务提供、资产转让等行为。类似定义也出现在英国《2006年公司法》第177条中,强调需披露与"connected persons"的交易细节。

    2. 财务披露标准

      国际财务报告准则(IFRS)第24号要求上市公司披露关联方关系性质、交易类型及金额,例如中国移动2022年报显示其向关联方采购网络设备达43.6亿元,该数据需经独立审计验证。

    3. 风险管控机制

      证券交易机构如美国SEC规定,关联交易必须经非关联股东批准。香港联交所《上市规则》第14A章明确要求:超过资产净值0.1%或绝对金额100万港元的关联交易须发布公告,超过5%的重大交易需股东会通过。

    4. 典型案例分析

      2021年阿里巴巴因未充分披露关联方菜鸟网络交易细节,被美国证监会处以7500万美元罚款,此案例凸显完善披露制度的重要性。合规操作可参考苹果公司年报,其详细列明与关联供应商富士康的采购条款。

    网络扩展资料

    “Connected transaction”是英文中“关联交易”的对应术语,指在商业或法律框架下,存在特定关联关系的企业或个体之间进行的交易。以下是详细解释:

    1.基本定义

    关联交易(Connected transaction)是指企业与其关联方(如控股公司、子公司、同一控制下的其他实体,或存在重大影响关系的个人/机构)之间的资源、劳务或义务转移行为。例如,上市公司向其控股股东购买资产即属于典型的关联交易。

    2.核心特点

    3.监管与风险

    4.示例与场景

    如需进一步了解具体法规或案例,可参考权威财经词典或监管文件(如《企业会计准则第36号》)。

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