From professional translators, enterprises, web pages and freely available translation repositories.
15. majority ownership is defined as the majority ownership of ordinary shares or voting power, in line with the oecd handbook and the revised oecd benchmark definition.
15. 根据经合组织手册和经修订的《经合组织基准定义》,拥有过半股权指的是拥有半数以上普通股或投票权。
the computed basic and diluted earnings per share should be presented on the face of the income statement for each class of ordinary shares that has a different right to share in the net profit for the period in accordance with ias 33.
根据《国际会计准则》第33号,所计算出的每股基本收益及稀释后每股收益,应列报在有权分享当期净收益的不同股份的每一类普通股的收益表正文中。
the criterion used is that "a direct investment is established when a resident in one economy owns 10 per cent or more of the ordinary shares or voting power of an incorporated enterprise, or the equivalent for an unincorporated enterprise.
所采用的标准是, "一经济体的居民拥有一股份有限企业10%或10%以上的普通股或投票权,或拥有一非股份有限企业的等效权益,即为直接投资。
measurement: ias 33 requires computation of basic and diluted earnings per share by dividing the profit or adjusted profit attributable to ordinary shareholders as the numerator by the weighted average number of ordinary shares outstanding or as adjusted during the period as the denominator.
45. 计量:《国际会计准则》第33号规定,每股基本收益及稀释后每股收益,应按属于普通股股东的收益或调整收益(分子)除以当期外发或调整的普通股的加权平均数(分母)来计算。
in terms of ma'aden's articles of association, all of petromin's rights and assets in the mining division were transferred to ma'aden in consideration for ordinary shares in the capital of ma'aden.
按照ma'aden的公司条款,petromin在矿产司的所有权利和资产都转让给ma'aden, 换取ma'aden资本的普通股。
for practical reasons, ownership of 10 per cent of ordinary shares or the voting shares in a firm is the benchmark commonly used and recommended in international standards to determine the existence of a direct investment relationship (imf, 1993, p. 86; oecd, 1996, para. 8).
出于实际原因,拥有某公司10%的普通股权或表决股权是确定是否存在直接投资关系的一种通用基准和建议的国际标准(国际货币基金,1993, p. 86;经合组织,1996, 第8段)。