A type of employee stock option with a tax benefit, when you exercise, of not having to pay ordinary income tax. Instead, the options are taxed at a capital gains rate. Although ISOs have more favorable tax treatment than non-qualified stock options (NSOs), they also require the holder to take on more risk by having to hold onto the stock for a longer period of time in order to receive the better tax treatment. Also, numerous requirements must be met in order to qualify as an ISO.
什么是贷款重组 贷款重组是指在借款人发生及预见其可能发生财务困难或借款人、保证人发生资产重组，致使其不能按时偿还银行贷款的情况下，银行为维护债权和减少损失，在切实加强风险防范的前提下，与借款人达成修改贷款偿还条件的协议，对借款人、保证人、担保方式、还款期限、适用利率、还款方式等要素进行调整。 目录 1 贷款重组须遵循的原则 2 贷款重组的情形 3 贷款重组必须符合的条件 4 贷款重组方案的制定 5 借款人申请贷款重组应交的资料 6 贷款重组方案的内容 7 贷款重组与重组贷款的区别 贷款重组须遵循的原则 贷款重组须遵循以下原则： (一)有效重组原则：贷款重组能够对降低信贷风险和减少贷款损失产生积极效果； (二)规范操作原则：贷款重组必须严格按照规定的条件和程序进行操作和审批； (三)适当宽让原则：贷款重组可以在政策允许范围内实行一定的宽让，以利于促进贷款的回收。 贷款重组的情形 对下列情况的贷款，可以进行贷款重组： (一)借款人或保证人进行资产重组或经营管理体制发生重大变化，致使其不能按期偿还贷款本息，需要通过贷款重组落实银行债权； (二)由于国家政策调整使借款人出现财务困难，不能按期还款； (三)国际市场或项目实施环境突变，项目执行受阻，使借款人不能按期还款； (四)由于企业项目执行情况发生变化，借款人原定生产经营计划发生变化，导致暂时还款困难； (五)不可抗力、意外事故影响借款人按期还款； (六)银行认为可以进行贷款重组的其他原因。 贷款重组必须符合的条件 贷款重组必须符合以下基本条件： (一)借款人具有还款意愿，无逃废银行债务记录； (二)借款人生产经营活动基本正常，通过贷款重组有望在近年内逐步走出困境，具有一定偿还贷款的能力； (三)借款人能够按时支付利息或虽未按时支付利息但能够在贷款重组时还清全部欠息，或除此之外尚能偿还部分本金； (四)未发生影响借款人偿债能力的诉讼。 贷款重组方案的制定 贷款重组由借款人提出申请，信贷业务部门收到借款人贷款重组的申请报告和相关资料后，与借款人协商提出贷款重组初步意见送信贷管理部门，信贷管理部门审查后提出贷款重组方案。 借款人申请贷款重组应交的资料 借款人申请贷款重组应提交以下资料： (一)贷款重组申请报告。内容包括： 1.借款人近两年生产经营情况和财务状况； 2.项目执行及贷款使用情况； 3.资产重组或经营管理体制变化的详细情况； 4.不能按时还款的主要原因； 5.对今后三年生产经营及财务状况的预测； 6.偿还贷款的计划和资金来源安排； 7.担保落实情况等。 (二)表明贷款重组原因的各项证明文件。 (三)借款人、保证人近两年财务报表。 (四)保证人对重组贷款提供担保的书面承诺，抵(质)押财产的权属证明、评估报告。 (五)银行认为需要的其他材料。 贷款重组方案的内容 贷款重组方案应包括以下基本内容： (一)贷款重组条件和效果的评估。通过审查借款人提供的资料和项目具体情况，对该项贷款是否符合贷款重组基本条件，重组能否对借款人生产经营和财务状况产生积极影响，能否维护银行债权、促进贷款回收等进行客观评价和分析预测，为贷款重组决策提供依据。 (二)降低风险的措施。主要包括： 1.将贷款转移给具有良好资信和清偿能力的新借款人； 2.增加或更换担保人、改变担保方式； 3.接受借款人以实物资产抵偿部分贷款； 4.其他降低风险的措施。 (三)贷款结构的调整。主要包括： 1.贷款期限的调整； 2.贷款偿还的安排； 3.重组贷款的适用利率； 4.其他事项。 贷款重组与重组贷款的区别 1、概念混淆。 关于重组贷款，《贷款风险分类指导原则》解释， “是指银行由于借款人财务状况恶化， 或无力还款而对借款合同还款条款作出让步的贷款”。后来将“让步” 改为“调整”。这在某种程度上也内含了对贷款重组的解释。不过现在看来， 将调整内容限定在借款合同的还款条款， 显然过于狭窄。实践中， 重组可以调整主合同一借款合同， 也可能更改其从合同一担保合同； 不仅修改还款条款， 还可能调整偿债主体、利率等。 贷款重组是指在借款人发生及预见其可能发生财务困难或借款人、保证人发生资产重组，致使其不能按时偿还银行贷款的情况下，银行为维护债权和减少损失，在切实加强风险防范的前提下，与借款人达成修改贷款偿还条件的协议，对借款人、保证人、担保方式、还款期限、适用利率、还款方式等要素进行调整。 2、贷款重组是操作过程， 重组贷款是操作结果。 3、重组前的贷款可称为被重组贷款，重组后的贷款就是重组贷款。被重组贷款经过贷款重组， 就变为重组贷款。
A stock mutual fund that primarily holds stocks that are deemed to be undervalued in price and that are likely to pay dividends. Value funds are one of three main mutual fund types; the other two are growth and blend (a mix of value and growth stocks) funds. Every large mutual fund family has a value fund component in which funds are often broken down by size. For example, a fund family may include small-, mid- and large-cap value funds for investors to choose from. The premise of value investing is that the market has inherent inefficiencies that enable companies to trade at levels below what they are actually worth. In theory, once the market corrects these inefficiencies, the value investor will see the share price rise. A common misconception is that value investors simply seek out stocks with low price/earnings ratios. Although this can be a characteristic of an undervalued company, this is not the sole feature that astute value investors seek.
A United Nations agency that strives to serve as a uniting force between governments, businesses and workers to “promote decent work throughout the world.” The organization was founded on the belief that peace in the workplace is essential to prosperity; it emphasizes the need for workers to enjoy “conditions of freedom, equity, security and human dignity” through their employment. For nearly 100 years, the ILO has promoted international labor standards through its field offices in Africa, Latin America and the Caribbean, the Arab States, Asia and the Pacific, and Europe and Central Asia. The organization provides training on fair employment standards, provides technical cooperation for projects in partner countries, analyzes labor statistics and publishes related research, and regularly holds events and conferences to examine critical social and labor issues. The ILO was awarded the Nobel Peace Prize in 1969. |||The ILO has 18 themes that drive its work:• Child labor• Decent work• Economic and social development• Employment promotion• Employment security• Equality and discrimination• Forced labor• Freedom of association and the right of collective bargaining• HIV/AIDS• Individual sectors and industries• Labor law• Labor migration• Safety and health at work• Skills, knowledge and employability• Social security• Workers and employers organizations, tripartism and social dialog• Working conditions• Youth employment
From the Greek megas, meaning great, this expression refers to a business deal that entails a great deal of money. Mergers and acquisitions that involve substantial amounts of money are examples of mega deals that occur with frequency in the business world. Although much merger activity happens on an ongoing basis, mega deals involve well known, established companies. Oracle's acquisition of Sun Microsystems in a deal valued at more that $7 billion is an example of a mega deal. Such deals usually create a dominant player in the industry, or are intended to create a well-situated conglomerate.
A set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards Board. IFRS are sometimes confused with International Accounting Standards (IAS), which are the older standards that IFRS replaced. (IAS were issued from 1973 to 2000.) |||The goal with IFRS is to make international comparisons as easy as possible. This is difficult because, to a large extent, each country has its own set of rules. For example, U.S. GAAP are different from Canadian GAAP. Synchronizing accounting standards across the globe is an ongoing process in the international accounting community.
信托型本币理财产品主要是投资于商业银行或其他信用等级较高的金融机构担保或回购的信托产品，也有投资于商业银行优良信贷资产受益权信托的产品。如一家银行曾经推出过一只银行、信托、担保公司三方合作的理财产品。产品所募集资金投资于一家国际信托投资有限公司系列证券投资信托计划的优先受益档，该信托计划的主要投资标的为以成分股为主的股票池、开放式基金和封闭式基金等。与目前市场上各类理财产品最大不同点在于，该产品在提供１００％本金保障的基础上，可使投资者获得预期年收益率。此外，根据信托计划的实际运作情况，投资人还可获得额外的浮动收益。
A slang term that describes a large, opulent house that may be generic in style and represents a good value for a homebuyer in terms of its size. This type of home is built to provide middle and/or upper middle class homeowners with the luxurious housing experience that was previously only available to high-net-worth individuals. The McMansion term is as a play on McDonald's fast food restaurants, as these homes also represent the pervasiveness and excessive consumption that critics often associate with Mcdonald's. McMansions are often considered a status symbol because their size (often in excess of 3,000 square feet) may exceed the amount of space that shrinking modern families actually need or can afford to maintain. Many McMansion homeowners live beyond their means as mortgages on these monstrous properties may be 100% mortgages, interest-only mortgages and/or amortized over 40 or more years. The cost of utilities and maintenance in a larger home are also more significant, as is the cost of commuting from the distant suburban settings in which these homes are often located.
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