全面披露 meaning in Chinese
full disclosure
Examples
- Full - disclosure reporting principle
全面披露原则 - While the property exposure of the banking sector remains relatively high , the full disclosure by authorized institutions of their property exposure means that the market is now in a position to form its own judgment about whether the exposure of individual institutions is acceptable
虽然银行业的物业贷款比率仍然处于颇高水平，但由于认可机构要全面披露其物业贷款的资料，因此市场已能对个别机构的物业贷款比率是否合理自行作出判断。 - During the process of m & a , the buyer enterprise excessively entrust the target enterprise financial report , but it cannot publish all important information on time , sufficiently and completely , and the information asymmetry will affect the mechanism in setting the price , resulting in the m & a risk . in the process of m & a in china , it usually adopts with the clean property worth or the property replacement cost adding method to evaluate the value of target enterprise , it emphasizes in the property but neglect the whole value of enterprise , and the profit ability , and it is unreasonable in setting the price
在进行并购定价时，并购企业过分倚重被并购企业的财务报表，由于财务报表不能及时、充分、全面披露所有重大信息，加上企业本身的财务制度随意性较强，这些都不利于并购企业了解真实的财务状况，双方信息的不对称造成并购定价带有太多主观因素，加上在我国企业并购定价中，通常采用以净资产值或者采用资产重置成本加和法作为并购企业的定价依据，重企业资产而忽视企业整体价值，从而忽略了企业的盈利能力，造成并购定价不合理。