[请益] 新加坡的会计准则

楼主: poohya (熊博士)   2019-10-22 22:20:39
最近因为工作需求,要看一些法条,但本身英文不太好也不是本科系的,想请问各位网友
,有先大致翻译过,但是其实不是很了解真正的涵义
“bank group” –
(a) in relation to a bank incorporated in Singapore, means a group comprising
all the branches of the bank located outside Singapore, its subsidiaries and a
ny other entity treated as part of the bank’s group of companies according to
Accounting Standards; and
对于成立在新加坡境内成立的银行而言,所谓的银行集团是由全部位于新加坡境外的分行
、子公司和任何一个被视为是银行集团的实体公司所组成
(b) in relation to a bank incorporated outside Singapore, means a group compri
sing its subsidiaries, and any other entity treated as part of the bank’s gro
up of entities according to Accounting Standards, that is reflected as an inve
stment in the books of the bank in Singapore in relation to its operations in
Singapore;
对于在新加坡境外成立的银行而言,所谓的银行集团是由他的子公司和任何一个实体被视
为银行集团实体所组成
想请问什么是any other entity treated as part og the bank’s group of entities
不知道怎样才能比较贴切原文所想表达的意思
想请教大家有没有什么建议...谢谢大家
作者: imsasage (祭 你就这样去了....)   2019-10-23 10:57:00
任何被视为隶属于该银行集团之个体(单位) (?
作者: Supershero (拉拉)   2019-10-23 13:47:00
集团内的关系人吗 互相持股或有决定权的

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