1) spin-off
以产易股
2) split-off
['splitɔf,-ɔ:f]
股本转换,以股易股
3) share exchange
以股换股
4) Debt Payment in Stock
以股抵债
1.
For example, “Capital Stock Reduction" in secondary stock market was adopted in 2001; “Debt Payment in Stock" was accepted in 2004.
随着经济体制改革特别是国有企业产权改革的不断深化 ,从国有企业“母体”上“嫁接”而成的上市公司 ,其国有资本如何从某些竞争领域有序退出 ,决策层曾作过多种尝试 ,如 2 0 0 1年试行通过二级股票市场存量发行“减持” ,2 0 0 4年通过电广传媒“以股抵债”冲销等 ,但实际效果均不理想。
2.
In order to solve the problem of holding shareholders impropriating funds from listed company, China Securities Regulatory Commission and State-owned Assets Supervision and Administration Commission of the State Council decided to adopt "Debt Payment in Stock" together on July 27th, 2004.
为了解决控股股东占用上市公司资金的问题,中国证监会和国务院国资委于2004年7月27日联合决定采用“以股抵债”方案,并确定电广传媒为首家试点的上市公司。
5) debt being paid by stock
以股抵债
1.
From the point of view of financial affairs, "debt being paid by stock" has an effect on the circulation of capital of listed companies as well as on the relations of economic interests of relevant subjects and the companies financial situation.
"以股抵债"目前尚处在试点阶段,其成败与否将对证券市场的发展产生长远影响。
2.
From the point of view of financial affairs,“debt being paid by stock” has an effect on the circulation of capital of listed companies as well as on the relations of economic interests of relevant subjects and on the financial situation of the listed.
“以股抵债”是解决我国现阶段股市突出问题的一种金融创新 ,目前尚处在试点阶段 ,其成败与否将对证券市场的发展产生长远影响。
补充资料：普通股每股净收益
普通股每股净收益——
普通股每股净收益是本年盈余与普通股流通股数的比值。其计算公式一般为：普通股每股净收益＝（净利－优先股股息）/发行在外的加权平均普通股股数。该指标反映普通股的获利水平，指标值越高，每一股份可得的利润越多，股东的投资效益越好，反之则越差。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条