(1)in the course of carrying out audit services, to buy or sell stocks or debentures of the institutions audited or purchase other property of institutions or individuals audited during the period such acts are prohibited as prescribed by the laws and administrative rules and regulations;

( 一)在执行审计业务期间，在法律、行政法规规定不得买卖被审计单位的股票、债券或者不得购买被审计单位或者个人的其他财产的期限内，买卖被审计单位的股票、债券或者购买被审计单位或者个人所拥有的其他财产;

If the capitalization is to be accompanied by the issue of shares or debentures the directors may apply the sum capitalized in the proportions in which the members would be entitled if the sum was distributed by way of dividend.

（2）如果资本化采用股份或债券发行的方式 且该资金以股息的方式分配 董事会可按照成员有权享有的比例适用资本化金额

To the extent necessary to adjust the rights of the members among themselves if shares or debentures become issuable in fractions the directors may make any arrangements they think fit including the issuing of fractional certificates or the making of cash payments or adopting a rounding policy.

（3）如果股份或债券可分拆发行 董事会可在必要的范围内调整成员之间的权利 作出其认为合适的任何安排 包括发行零股证书或支付现金或采取四舍五入政策

any invitation to the public to subscribe for any shares or debentures of the company is prohibited.

（c）禁止邀请公众认购公司的任何股份或债券。

Save as disclosed above, at no time during the year was the Company or any of its subsidiaries a party to any arrangement to enable any of the Company’s directors or members of its management to acquire benefits by means of the acquisition of shares in, or debentures of, the Company or any other body corporate.

除上述披露者外，于年内任何时间，本公司及其任何附属公司概无参与任何安排，导致本公司董事或其管理层成员藉收购本公司或任何其它法人团体之股份或债券而获益。

Interest income on saving deposits and national debt　obligations and other financial debentures issued by the state, shall be exempted from　individual income tax

储蓄存款利息，国债和国家发行的金融债券利息,免纳个人所得税

Article 12.For the purposes of item (2)of Article 4 of the Tax Law, the term “interest on national debt obligations” shall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the PRC , and the term “interest on financial debentures issued by the state” shall mean interest income derived by individuals by virtue of holding financial bonds issued with State Council approval.

第十二条 税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息所得;所说的国家发行的金融债券利息，是指个人持有国务院批准发行的金融债券而取得的利息所得。

The directors may by resolution of the directors exercise all the powers of the Company to borrow money and to mortgage or charge its undertakings and property or any part thereof, to issue debentures , debenture stock and other securities whenever money is borrowed or as security for any debt, liability or obligation of the Company or of any third party.

公司董事可以以董事会决议的形式，行使公司的所有权力，以筹集资金，抵押其业务和财产或其任何部分或进行按揭，或发行公司债务、债券和其他证券，以进行借款或作为公司、任何第三方债务、负债或责任的保证。

debentures , unlike shares, are loans to a company with a fixed rate of interest

公司债券与股票不同，它是按固定利息率借给公司的贷款。

The State encourages investments for highway construction by domestic and foreign organizations. Companies which engage in development and/or management of highways may, according to law and administrative decrees, raise funds by means of issuance of stocks or debentures .

国家鼓励国内外经济组织对公路建设进行投资。开发、经营公路的公司可以依照法律、行政法规的规定发行股票、公司债券筹集资金。

crime of floating stocks or debentures without due approval

擅自发行股票、公司债券罪

My money is invested in debentures

我把钱用于买债券。

Owners of debentures do not have voting rights

信用债券的所有人没有选择权。

Shortly after yearend, Berkshire sold two issues of debentures , totaling $250 million.

在年度结束后不久，Berkshire发行了两期的债券，总共的金额是2.5亿美元

These persons tend to look for a higher return, in less tangible savings such as bonds and debentures

这些人喜欢长期投资于有形性较低的储蓄，如债券，股票。

The bankruptcy courts would be finishing up their exequies for the deceased former titans of the packaged debentures .

破产法庭正在结束那些已经消失了的打包企业债券巨头的葬礼。

Comparison And Reflection On Transfer Of Debentures At Home And Abroad

我国境内外转债实践的比较与思考

Premium (discount) on debentures payableeartorie

应付公司溢价（折价）

Premium ( discount ) on debentures payable

应付公司债溢价（折价）

gold debentures

n.黄金债券

issue debentures

发行债券

bonus debentures

n.红利债券

bearer debentures

不记名公司债券,不记名债券

secured debentures

担保借款股份

unsecured debentures

n.无担保债券

bonds and debentures

债券及信用债券

perpetual debentures

永久债券

guaranteed debentures

n.担保公司债券

redeemable debentures

n.可提前偿还公司债

transfer of debentures

债券过户

debentures of the company

公司债券

acquisition of debentures

购进公司债

corporate bonds and debentures

公司债券

business as trustee of bonds and debentures

债券信托业务