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Outstanding在财报中的双重含义

Outstanding是财报中使用频率很高的一个词,在财报中通常具有以下两层含义:

 

1. 未结的、未清的、未偿还的

如:

outstanding accounts未清账目

尚未收或尚未付的欠账,不论好账或坏账,有时按照商业惯例解释,也指在坏账已经归入损益账后仍然挂着的账目。

 

obligations or liabilities outstanding in the state在本国(或本州岛)有尚未履行的债务(或责任)

根据这一限定条件,在向外国(或外州)公司送达传票时,可以通过其指定的代理人或其法律上的代理人而为之。

 

The provision for credit losses reflects the best estimate of the losses inherent in the outstanding portfolio of loans. Before January 1, 2020, the Group provides allowances for credit losses for loan and accrued interest receivables based primarily on historical loss experience using a rolling rate-based model applied to the loans receivable portfolios.

信用损失拨备反映了对未偿还贷款组合固有损失的最佳估计。在2020年1月1日前,本集团主要根据历史损失经验,使用适用于应收贷款组合的滚动利率模型,为贷款和计提应收利息提供信用损失拨备。

 

2. 发行在外的

outstanding stock发行在外的股票;流通股票

已发行尚未偿付的股票;由投资者拥有、发行公司未回购的股票。亦称作「outstanding capital stock」;「shares outstanding」。

 

Basic loss per share is computed by dividing net loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period using the two-class method. Under the two-class method, net loss is not allocated to other participating securities if based on their contractual terms they are not obligated to share in the loss.

每股基本亏损的计算方法是,使用两类法,用归属于普通股股东的净亏损除以本期发行在外的普通股的加权平均数。根据两类法,如其他参与证券根据合同条款没有义务分担损失,则净亏损不分配给此类证券。

 

来源:译问

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