11-22-토

a global balance sheet adjustment
If the trend continues in the second half, the central bank`s balance sheet will show red ink for the first time since 1994. (출처: The Korea Herald)
한은은 하반기에도 이런 추세가 이어질 경우 올해 적자가 불가피할 것으로 보고 있다.
The central bank should bring its balance sheet back into the black as quickly as possible before it is too late. (출처: The Korea Herald)
“한은은 너무 늦기전에 조속히 흑자로 전환해야 할 것”이라고 정 전무는 말했다.
According to Samsung`s 2003 balance sheet, the debt ratio of the group`s 54 non-financial units stands at 84.26 percent. (출처: The Korea Herald)
삼성그룹의 2003년 대차대조표에 의하면 동 그룹의 54개 비금융기관 계열사의 부채비율은 84.26퍼센트에 머물고 있다.
It restructured, cleaned up its balance sheet and retained its position as the No. 2 cement company in Korea. (출처: The Korea Herald)
구조조정에다 재무구조를 쇄신한 덕분에 한국 3의 시멘트회사라는 위치를 계속 지킬 수 있었다.
Although the company`s earnings profile and balance sheet remain essentially unchanged from November 2003, when the company was rated `BBB,` its willingness to put family ownership concerns ahead of the interests of creditors and minority shareholders has revealed a higher appetite for risk than originally assumed, said Standard & Poor`s analyst Kim Eun-jin. (출처: The Korea Herald)
S&P 김은진 애널리스트는 지난해 11월 KCC가 `BBB` 등급일 때와 현재를 비교해볼 때 KCC의 수익 창출력과 재무구조에는 크게 변화가 없다 면서도 KCC가 현대엘리베이터와의 경영권 분쟁에서 채권단이나 소액주주의 이익보다는 직계가족 중심의 소유구조 구축에 더 많은 관심을 보였다는 것이 문제 라고 지적했다.
Kolon Group yesterday sold its entire stake in Hana Bank, Korea`s third-largest lender, in a restructuring effort to focus on core businesses and improve its balance sheet. (출처: The Korea Herald)
코오롱 그룹은 어제 핵심 사업 역량을 강화하고 재무 상태를 개선시키기 위한 구조조정 노력의 일환으로 국내 3위의 은행인 하나은행 보유지분을 전량 매각했다.
This offsets KCC`s strengths of a moderately leveraged balance sheet and ability to generate healthy profits and strong cash flow from its core paint, glass and building material businesses. (출처: The Korea Herald)
지배구조 문제를 제외하면 KCC는 페인트, 유리, 건축자재 사업과 같은 주력사업을 통해 풍부한 현금흐름을 창출하고 있으며 재무구조 역시 건전하다고 설명했다.
Return on equity tells investors how much profit a company earned in comparison to the total amount of shareholder equity on the balance sheet. (출처: The Korea Herald)
자기자본이익률이란 기업의 대차대조표에서 자기자본과 비교해서 얼마나 이익을 냈는지를 투자자에게 보여주는 것이다.
Our balance sheet shows an increased revenue of about two percent over the same month of last year. (출처: 동아 프라임 한영사전)
우리의 대차 대조표는 작년 같은 달보다 약 2%의 증수를 보인다
As Korea is now in the process of cleaning up its household balance sheets, however, it will be some time before the investment bank launches card operations here, he added. (출처: The Korea Herald)
하지만 한국은 현재 가계부문의 재정상황을 정리하는 중에 있어 이 투자은행이 한국에서 카드 사업을 시작하기에는 어느 정도 시간이 걸릴 것이라고 그는 덧붙였다.
Experts say that rising private education fees are straining household balance sheets. (출처: The Korea Herald)
전문가들은 사교육비 인상으로 가계의 자금사정이 빠듯해진다고 말하고 있다.
Price of thick plates for ships will fall and higher ship prices will be reflected in the balance sheets from next year, he said. (출처: The Korea Herald)
조선용 강철판 가격은 떨어지고 선박 가격은 오르는 것이 내년부터는 대차대조표에 반영될 것이라고 그는 말했다.
Local banks were able to post solid business performance for the past few years as a result of their efforts to clean out their balance sheets. (출처: The Korea Herald)
국내 은행들은 대차대조표 한 곳을 차지하고 있는 부실자산을 처리하고자 노력한 결과로 지난 수 년 동안 견실한 영업실적을 거양할 수 있었다.
Samsung Everland`s holding of 3.86 million shares, a 19.3 percent stake, in unlisted Samsung Life Insurance, the country`s top life insurer, was appraised at 1.74 trillion won ($1.5 billion) at the end of last year and accounted for 54.7 percent of the theme park operator`s assets of 3.17 trillion won, according to its 2003 balance sheets. (출처: The Korea Herald)
삼성에버랜드가 국내 최대의 생명보험회사로 미상장회사인 삼성생명에 대해 갖고 있는 19.3퍼센트의 지분 즉 주식 386만주는 작년말 현재 1조 7400억원(15억불)으로 평가되어 2003년 대차대조표에 기록된 에버랜드의 총자산 3조 1700억원의 54.7퍼센트에 해당되었다.
Skeptics say that the government will be eventually forced to use public funds to clean up the balance sheets when the troubled assets pile up. (출처: The Korea Herald)
회의론자들은 부실 자산이 쌓이게 되자 대차대조표를 깨끗이 하기 위해 정부가 결국 공적자금을 투입하게 되었다고 말하고 있다.
These securities cost them less than bank loans, while helping to improve their balance sheets by raising return-on-asset or return-on-equity ratios, he explained. (출처: The Korea Herald)
이들 증권은 은행 대출에 비해 비용이 적게 들면서 자산수익률이나 자본수익률을 높여 재무상태를 개선하는 데 도움이 된다고 그는 설명했다.
Since then, they have increased their less risky assets and adopted strict lending criteria to clean out their balance sheets and boost their financial soundness. (출처: The Korea Herald)
그 이후 국내 은행들은 리스크가 적은 자산을 선호하기 시작했고 부실 채권을 청산하고 재무 건전성을 강화하기 위해 엄격한 대출 기준을 적용했다.
Some analysts said Vale might be stretching its balance sheet should it decide to buy Xstrata. (출처: Herald Tribune)
In the cosmic balance sheet, it will be worth the candle. (출처: USENET)
It also plans to raise C$2.75 billion to shore up its balance sheet. (출처: Reuters)
회계 용어 2] 대차대조표 Balance Sheet - assets 자산 current assets 유동자산 quick assets 당좌자산 cash and bank deposit 현금과 예금 marketable securities 유가증권 trade receivables 매출채권 allowance for bad debts 대손충당금 short-term loans 단기대여금 deferred income tax debits 이연법인세차 inventories 재고자산 merchandise 상품 finished goods 제품 semi-finished goods 반제품 work in-process 재공품 raw materials 원재료 supplies 저장품 non-current assets 고정자산 investments 투자자산 long-term bank deposits 장기성예금 restricted cash and bank deposits 특정현금과 예금 investment securities 투자유가증권 long-term loans 장기대여금 long-term trade receivables 장기성매출채권 present value discount account 현재가치 할인차금 investment properties 투자부동산 guarantee deposit 보증금 tangible assets 유형자산 land 토지 buildings 건물 accumulated depreciation 감가상각누계액 machinery and equipment 기계장치 ships 선박 vehicles and transportation equipment 차량운반구 construction in-progress 건설중인 자산 intangible assets 무형자산 goodwill 영업권 intellectual proprietary rights 공업소유권 mining rights 광업권 fishing rights 어업권 land use rights 차지권 deferred charges 이연자산 organization costs 창업비 pre-operating costs 개업비 new stock issurance costs 신주발행비 debenture issurance costs 사채발행비 research and development costs 연구개발비 liabilities 부채 current liabilities 유동부채 trade payables 매입채무 short-term borrowings 단기 차입금 income taxes payable 미지급 법인세 devidends payable 미지급 배당금 current portion of long-term debts 유동성 장기부채 deferred income tax credits 이연법인세대 long-term liabilities 고정부채 debentures 사채 discount on debentures issued 사채발행차금 long-term borrowings 장기 차입금 long-term trade payable 장기성 매입채무 present value discount account 현재가치 할인차금 liability provisions XX 충당금 stock holders' equity 자본금 common stock 보통주 자본금 preferred stock 우선주 자본금 capital surplus 자본잉여금 capital reserves 자본준비금 paid-in capital in excess of par value 주식발행 초과금 gain on capital reduction 감자차익 assets revaluation reserve 재평가적립금 retained earnings 이익잉여금 legal reserve 이익준비금 reserve for business rationalization 기업합리화 적립금 reserve for financial structure improvement 재무구조개선적립금 reserve for.......... XX 적립금 unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금 capital adjustment 자본조정 discounts on stock issurance 주식할인 발행차금 pre-operating dividends 배당건설이자 treasury stock 자기주식 consideration for conversion rights 전환권 대가 consideration for stock warrants 신주인수권 대가 unissued stock dividends 미교부주식 배당금 gain on valuation of investment in equity securities 투자주식평가이익 overseas operations translation credit 해외사업환산대 - accrued expenses 미지급비용 accrued income taxes 미지급법인세 accrued dividends 미지급배당금 accrued income 미수수익 acquisition cost 취득가액 advance from customers 선수금 advance payments 선급금 Allowance 대손충당금 capital stock 자본금 conversion right adjustment accounts 전환권 조정계정 convertible bonds 전환사채 doubtful accounts 매출채권 gross amounts 총액 in aggregate 일괄해서 investment assets 투자자산 liquidity 유동성배열법 memorandum accounts 비망계정 netted amounts 순액 prepaid expenses 선급비용 product warranties and guarantees 공사보증충당금 repairs and maintenance 수선,판매보증충당금 severance and retirement benefits 퇴직급여충당금 stock issurance costs 신주발행비 stockholder's equity 자본 structures 구축물 suspense payments 가지급금 suspense receipts 가수금 the face value 액면가액 treasury bonds 자기사채 unearned income 선수수익 withholdings 예수금
[회계 용어 3] 손익계산서 용어 정리 - sales 매출액 cost of sales 매출원가 beginning inventory of merchandise 기초상품재고액 purchases during the year 당기매입액 ending inventory of merchandise 기말상품재고액 gross profit(gross loss) 매출총이익(매출총손실) selling and administrative expreses 판매비와 일반관리비 salaries 급여 retirement allowance 퇴직급여 other employee benefits 복리후생비 rent 임차료 entertainment 접대비 depreciation 감가상각비 taxes and dues 세금과 공과 advertising 광고선전비 ordinary research and development expenses 경상연구개발비 bad debt expense 대손상각비 operating income 영업이익 non-operating income 영업외수익 interest income 이자수익 devidend income 배당금수익 reatal income 임대료 gain on disposition of marketable securities 유가증권평가이익 purchase discounts 매입할인 gain on foreign currency transactions 외환차익 gain on foreign currency translation 외환환산이익 gain on disposition of tangible assets 유형자산처분이익 gain on recovery of bad debts 상각채권추심이익 gain on redemption of debentures 사채상환이익 non-operating expense 영업외비용 interest expense 이자비용 amortization of deferred charges 이연자산상각비 loss on disposition of marketable securities 유가증권처분손실 loss on valuation of inventories 재고자산평가손실 sales discounts 매출할인 loss on foreign currency transactions 외환차손 loss on foreign currency translation 외화환산손실 donations 기부금 loss on disposition of investments 투자자산처분손실 loss on disposition of tangible assets 유형자산처분손실 loss on redemption of debentures 사채상환손실 ordinary income 경상이익 extraordinary gain 특별이익 gain from assets contributed 자산수증이익 gain on exemption of debts 채무면제이익 gain on insurance settlement 보험차익 gain on perior period error correction 전기오류슈정이익 extraordinary losses 특별손실 casualty losses 재해손실 loss on prior period error corrections 전기오류수정손실 income before income taxes 법인세비용 차감전순이익 income tax expense 법인세비용 net income 당기순이익
government account: 정부계정 government agencies: 정부기관 government assessment system: 정부부과제도 government bonds: 국채(國債) government compliance: (정부의) 관계규정이행 government contracts: 정부(공사 등) 계약 government corporation: 국책회사 government debt: 국가채무 government enterprise: 국영기업체, 국책회사 government entities: 정부기관 government official: 공무원 government ownership: 국가소유 government publications: 정부간행물 government revenue: 국가수입 government sector: 정부부문 government securities: 국채 government subsidies: 국고보조금 government-owned business: 국가소유업체 government-to-public balance: 수지(對民間)
interest advance: 선급이자 interest and debt discount and expenses: 지급이자와 할인료 interest and discount expenses: 지급이자와 할인료 interest and discount income: 수입이자와 할인료 interest and discount paid: 지급이자 및 할인료 interest and dividend on securities: 유가증권이자 및 배당 interest and dividends received: 수입이자 및 배당금 interest cost: 이자비용, 금리부담 interest coupon: 이자표 interest during construction: 건설이자(미국) interest earned: 수입이자 interest expense: 지급이자 interest for delayed payment: 지연납부이자 interest for delinquency: 연체이자 interest free loans: 무이자 대여금 interest free periods 이자적용면제기간 interest group: 이해관계자 집단 interest included: 원리합계 interest income: 수입이자 interest incurred during construction: 건설이자 interest incurred: 발생한 이자 interest method: 이자법
interest on bank deposit: 은행예금이자 interest on bond: 사채이자 interest on borrowed money: 차입금 이자 interest on borrowings and rediscount: 차용금이자 interest on call money: 콜머니 이자 interest on capital paid out of capital: 건설이자(영국) interest on corporation bonds: 사채이자 interest on current deposits: 당좌예금이자 interest on debentures: 채권이자 interest on deficiencies: 미납세액에 대한 이자, 납부 불성실 세액 이자 interest on deposit: 예금이자 interest on deposits at notice: 통지예금이자 interest on deposits for tax payment: 납세준비예금이자 interest on deposits with banks: 예금이자 interest on employee's deposits: 종업원 예금이자 interest on fixed deposits: 정기예금이자 interest on funded debt: 지급 사채이자 interest on government securities: 국채이자 interest on guaranty capital: 기금이자 interest on inter-office account: 본 지점 이체계정 이자 interest on loans and discount: 대출금이자 interest on loans from banks: 차입금이자 interest on loans on bills: 어음대여금 이자 interest on loans on deeds: 증서대여 이자 interest on loans rebated: 대여금이자 할인액 interest on loans: 대여금이자 interest on local securities: 지방채 이자 interest on miscellaneous deposits: 별단 예금이자 interest on ordinary deposits: 보통예금이자 interest on overdrafts with banks: 당좌 차월이자 interest on overdrafts: 당좌 대월이자 interest on public bond: 공채이자 interest on securities: 유가증권이자, 사채이자
loss from allowance for bad debt: 대손상각비 loss from amalgamation: 합병차손 loss from bad debts: 대손 loss from calamity: 재해손실 loss from capital reduction: 감자차손 loss from contingency: 우발손실 loss from difference of price: 차손금 loss from falling price: 가격하락손실 loss from fluctuation of foreign exchange rate: 환율변동차손 loss from inventory: 재고감모손실 loss from merger: 합병차손 loss from obsolescence: 진부화(陳腐化) 손실 loss from prior period adjustment: 전기손익 수정손 loss from redemption of bond: 사채상환차손 loss from reduction of legal capital: 감자차손 loss from revaluation of fixed assets: 고정자산 평가손 loss from sale of fixed asset: 고정자산 처분손 loss from scrap disposition: 제각손실 loss from securities revaluation: 유가증권 평가손 loss from spoilage: 훼손으로 인한 손실 loss from the prior-term adjustments: 전기손익 수정손 loss from valuation of assets: 자산평가손 loss from valuation of securities: 유가증권평가손 loss from write-down of securities: 유가증권평가손
reserve for accidents: 사고준비금 reserve for additional equipment: 설비확장 준비금 reserve for amortization: 상각준비금 reserve for bad debts, bad debt allowances: 대손충당금 reserve for bad loan: 대손준비금 reserve for bonus: 상여충당금 reserve for building construction: 건물 신축적립금 reserve for business expansion: 사업 확장 적립금 reserve for casualty: 이상 위험 준비금 reserve for compensation for completed works: 완성공사 보상 충당금 reserve for compensation for default loss: 위약손실보상준비금 reserve for construction: 신축적립금 reserve for contingencies: 우발손실 준비금 reserve for corporation tax: 법인세 충당금 reserve for dead loan: 대손충당금 reserve for deferred income tax: 이연소득세 충당금 reserve for depletion: 손실준비금 reserve for depreciation of real estate: 부동산 감가상각 준비금 reserve for depreciation: 감가상각 충당금, 감가상각 적립금, 감모상각준비금 reserve for discount: 할인준비금 reserve for dividend equalization: 배당평균 적립금 reserve for dividends: 배당적립금 reserve for doubtful accounts: 대손충당금 reserve for doubtful debts: 대손충당금 reserve for drought: 갈수(渴水) 준비금 reserve for employee's retiring allowance: 종업원 퇴직급여 충당금 reserve for encumbrances: 지출부담준비금 reserve for expansion: 설비확장 준비금, 설비확장적립금, 설비확장유보금 reserve for fluctuation in exchange: 환율변동 충당금 reserve for fluctuations in investment securities: 유가증권 가격변동 충당금 reserve for fluctuations in prices of merchandise: 가격변동 충당금 reserve for guarantee for after-cost construction: 하자보수 충당금 reserve for insurance: 자기보험준비금 reserve for inter-company profit: 내부 대체이익 충당금 reserve for inventory fluctuation: 가격변동 준비금 reserve for investment loss: 투자손실준비금 reserve for losses from fluctuation of foreign exchange rate: 환율변동손실준비금 reserve for losses from guarantee of debts: 채무 보증 손실 충당금 reserve for losses: 차손전보 적립금 reserve for mine prospecting: 탐광준비금 reserve for overhead: 간접비 준비금 reserve for overseas investment loss: 해외투자 손실 준비금 reserve for pensions: 연금 충당금 reserve for possible loan losses: (대여금에 대한)대손충당금 reserve for price fluctuation: 가격변동준비금 reserve for renewals and replacements: 경신 및 대체준비금 reserve for repairs: 수선준비금, 수선충당금 reserve for retirement allowances: 퇴직급여충당금 reserve for retirement of preferred stock: 우선주 상환준비금 reserve for self-insurance: 자가보험적립금 reserve for sinking fund: 감채기금적립금 reserve for special repairs: 특별수선충당금 reserve for specific purpose: 특별목적 적립금 reserve for tax payment: 납세충당금 reserve for uncollectable account: 대손충당금 reserve for unremitted profit: 미달이익충당금 reserve for wear, tear, obsolescence, or inadequacy: 소모·파손·진부화 혹은 부적응
공공채 public debt securities [회계 용어 2] 대차대조표 Balance Sheet - assets 자산 current assets 유동자산 quick assets 당좌자산 cash and bank deposit 현금과 예금 marketable securities 유가증권 trade receivables 매출채권 allowance for bad debts 대손충당금 short-term loans 단기대여금 deferred income tax debits 이연법인세차 inventories 재고자산 merchandise 상품 finished goods 제품 semi-finished goods 반제품 work in-process 재공품 raw materials 원재료 supplies 저장품 non-current assets 고정자산 investments 투자자산 long-term bank deposits 장기성예금 restricted cash and bank deposits 특정현금과 예금 investment securities 투자유가증권 long-term loans 장기대여금 long-term trade receivables 장기성매출채권 present value discount account 현재가치 할인차금 investment properties 투자부동산 guarantee deposit 보증금 tangible assets 유형자산 land 토지 buildings 건물 accumulated depreciation 감가상각누계액 machinery and equipment 기계장치 ships 선박 vehicles and transportation equipment 차량운반구 construction in-progress 건설중인 자산 intangible assets 무형자산 goodwill 영업권 intellectual proprietary rights 공업소유권 mining rights 광업권 fishing rights 어업권 land use rights 차지권 deferred charges 이연자산 organization costs 창업비 pre-operating costs 개업비 new stock issurance costs 신주발행비 debenture issurance costs 사채발행비 research and development costs 연구개발비 liabilities 부채 current liabilities 유동부채 trade payables 매입채무 short-term borrowings 단기 차입금 income taxes payable 미지급 법인세 devidends payable 미지급 배당금 current portion of long-term debts 유동성 장기부채 deferred income tax credits 이연법인세대 long-term liabilities 고정부채 debentures 사채 discount on debentures issued 사채발행차금 long-term borrowings 장기 차입금 long-term trade payable 장기성 매입채무 present value discount account 현재가치 할인차금 liability provisions XX 충당금 stock holders' equity 자본금 common stock 보통주 자본금 preferred stock 우선주 자본금 capital surplus 자본잉여금 capital reserves 자본준비금 paid-in capital in excess of par value 주식발행 초과금 gain on capital reduction 감자차익 assets revaluation reserve 재평가적립금 retained earnings 이익잉여금 legal reserve 이익준비금 reserve for business rationalization 기업합리화 적립금 reserve for financial structure improvement 재무구조개선적립금 reserve for.......... XX 적립금 unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금 capital adjustment 자본조정 discounts on stock issurance 주식할인 발행차금 pre-operating dividends 배당건설이자 treasury stock 자기주식 consideration for conversion rights 전환권 대가 consideration for stock warrants 신주인수권 대가 unissued stock dividends 미교부주식 배당금 gain on valuation of investment in equity securities 투자주식평가이익 overseas operations translation credit 해외사업환산대 - accrued expenses 미지급비용 accrued income taxes 미지급법인세 accrued dividends 미지급배당금 accrued income 미수수익 acquisition cost 취득가액 advance from customers 선수금 advance payments 선급금 Allowance 대손충당금 capital stock 자본금 conversion right adjustment accounts 전환권 조정계정 convertible bonds 전환사채 doubtful accounts 매출채권 gross amounts 총액 in aggregate 일괄해서 investment assets 투자자산 liquidity 유동성배열법 memorandum accounts 비망계정 netted amounts 순액 prepaid expenses 선급비용 product warranties and guarantees 공사보증충당금 repairs and maintenance 수선,판매보증충당금 severance and retirement benefits 퇴직급여충당금 stock issurance costs 신주발행비 stockholder's equity 자본 structures 구축물 suspense payments 가지급금 suspense receipts 가수금 the face value 액면가액 treasury bonds 자기사채 unearned income 선수수익 withholdings 예수금
[회계 용어 3] 감가상각 : depreciation 감사보고서 : audited statement 가속상각 : accelerated depreciation 간접비: overhead 간접세 : indirect tax 감자: reduction of capital 결손금: deficit 계정 : account 고정비: fixed cost 고정자산: fixed asset 기말재고: ending inventory 기업공개 : going public 기업어음 : commercial paper 납입자본금 : paid-in capital 내부수익율 : internal rate of return : IRR 내부자거래 : insider trading 당좌대월: overdraft 당좌자산 : quick asset 대변 : credit 대차대조표 : balance sheet 전신환매입율 : telegraphic transfer bid rate 전신환매도율 : telegraphic transfer offer rate 매출원가 : cost of goods sold 매출이익 : profit margin 매출총이익 : gross profit 미지급이자: accrued interest 미지급비용 : accrued expense 미처분 이익잉여금 : undivided profit 받을어음 : note receivable 법정자본금 : legal capital, stated capital 변동환율 : floating exchange rate 부채 : debt 사후정산 : ex-post settling up 상각 : amortization 세전이익 : pretax income 소득 : income 소득세 : income tax 손익계산서 : income statement 손익 : profit and loss 손익분기 : breakeven 손익분기점 : break-even point 수권자본 : authorized share capital 순이익 : net profit 연결대차대조표 : consolidated balance sheet 연결손익계산서 : consolidated income statement 영업수익 : operating revenue 영업비 : operating expenses 외상매출금 : accounts receivable 우발채무 : contingent liability 원가 : cost 운전자본 : working capital 유가증권 : security 유동부채 : current liability 유동성 : liquidity 유동자산 : current asset 이연부채 : deferred liability 이월 : carry over 이자 : interest 자기자본 : equity 자기자본비용 : cost of equity capital 자기자본수익율 : return on common equity : ROE 자본 : capital 자산 : asset 자산매각 : divestiture 자산수익율 : return on assets : ROA 재고 자산 : inventory 재무제표 : financial statements 재투자 : plow back 적자 : deficit 정기예금 : time deposits 증자 : increase in capital 지급불능 : insolvency 지급어음 : note payable 차변 : debit 청산 : liquidation 투자수익율 : return on investment : ROI 특별매출 : special offering 특별이익 : extraordinary income 특별손실 : extraordinary loss 파산 : bankruptcy 평가절하 : devaluation
Once upon a time there was a great flood, and involved in this flood were two creatures, a monkeys and a fish. The monkey, being agile and experienced, was lucky enough to scramble up a tree and escape the raging waters. 옛날에 대홍수가 있었는데 이 홍수 와중에 원숭이와 물고기가 있었다. 원숭이는 재빠르고 경험이 있어서 다행히 나무 위로 기어올라가 성난 홍수를 피할 수 있었다. As he looked down from his safe perch, he saw the poor fish struggling against the swift current. 안전하게 높은 곳에서 원숭이가 아래를 내려다보았을 때 급속히 흐르는 물 속에서 버둥대는 물고기를 보았다. With the very best intentions, he reached down and lifted the fish from the water. 최대한 선의를 발휘해서 그는 밑으로 팔을 뻗어 물고기를 물에서 건져내었다. The result was inevitable. 결과는 피할 수 없는 것이었다.
What are a corporation's responsibilities in a foreign country when the government is going to protect its facilities with abusive security forces? 한 외국 정부가 과도한 보안력으로 자국 시설물을 보호하려고 할 때 기업은 그 국가에서 어떤 책임을 져야 하는가? What are the obligations of a company when it enters a joint venture with a government that will use the revenue to fight an abusive war? 한 정부가 그 국가의 수입을 인권을 유린하는 전쟁을 치르는데 사용할 때 그 정부와 공동 투자 사업을 벌이는 회사는 어떻게 해야 하는가? In the report, the New York-based group calls for the creation of an international institution with the resources and the power to enforce global labor standards. 보고서에서 이 인권 감시단은 전 세계적인 근로 기준을 이행할 자원과 힘을 지닌 국제적인 연구소의 신설을 요구하고 있다. It argues that the United Nations is underfunded and mistrusted particularly by the United States―and that the World Trade Organization doesn't have the mandate to enforce the rules. 유엔은 자금이 부족하며 특히 미국의 불신을 받고 있으며, 또한 세계 무역 기구(WTO)는 그러한 원칙들을 이행할 권한이 없다고 보고서는 주장한다. "The current system to regulate global commerce leaves little or no room for human rights and other social values," the report says, arguing that the new interconnected world "is generating human rights problems of global dimension." 보고서는 “세계 무역을 좌우하는 현행 제도는 인권과 다른 사회적 가치관을 거의 고려하지 않는다”고 밝히면서 상호 연관된 새로운 세계는 “세계적인 차원의 인권 문제들을 유발하고 있다”고 주장한다.
Sound can be converted into an electric current by a device called a microphone. 소리는 마이크로폰이라 불리는 장치에 의해 전류로 바꾸어 질 수 있다. The varying current from a microphone produces a varying pattern of magnetic particles on a cassette tape. 마이크로폰으로부터 나오는 다양한 전류는 카셋트 테잎에서 가지각색의 자기(磁氣)입자의 형태를 만들어 낸다. This is a continuous record of the position of the microphone's diaphragm as it vibrates to the sound waves, and is an example of analog recording. 이는 진동판이 음파에 진동할 때 마이크로폰의 진동판의 위치를 지속적으로 기록하는 작업이며, 이는 아날로그 녹음의 한 예라 할 수 있다. One problem with analog recordings is that they can be changed by repeated use. 아날로그 녹음방식의 한가지 문제점은 계속 사용됨에 따라 소리가 변할 수 있다는 것이다.
In digital recording, an electric current representing a sound is described by a code made up of the numbers 0 and 1 (binary code). 디지털 녹음방식에서는 소리를 표시하는 전류가 이진법의 0과 1의 숫자로 구성된 암호에 의해 그려진다. This is done by measuring the current at different points, a process called sampling. 이는 서로 다른 지점의 전류를 측정함으로써 이루어지는데, 이러한 과정은 견본 뜨기(sampling)이라 불린다. The more points that are sampled, the closer to the original sound the recording is when played back. 견본으로 뜨여진 지점이 많으면 많을수록, 녹음된 소리는 재생될 때 원래의 소리에 더욱 가깝다. This produces a high-fidelity recording, although errors may occur very rarely. 디지털 방식의 녹음 방법은 결함들이 거의 발생하지는 않으면서도 고성능의 녹음을 만들어 낸다.
For their own part, the related law enforcement authorities need to double their efforts to locate those who spread groundless defamatory rumors and take legal measures against them. 또한 해당 정부 당국은 이러한 근거 없는 인신 공격적 소문을 퍼트린 사람들을 금지하고 처벌하는 법적 조치를 마련하기 위한 노력을 게을리 하지 않아야 할 것이다. If left unchecked, the current evil trend will only amplify the antagonism and conflicts between regions and classes as well as cause national misfortune and hamper the development of democracy in this country. 이런 상태로 계속된다면 이것이 국가적 불운을 야기하여 우리 국가의 민주주의의 발전에 저해가 될 뿐만 아니라 지역 간 그리고 계급 간의 갈등을 증폭시키게 될 것이다.
I hope all highly educated Korean people who are studying at or are affiliated with a Korean university or college will enjoy directly all of their energy into their studies and research through various incentives through an increase in employment opportunities in both the educational and business sectors, so that Korea will survive and rise above in the current stark international competitiveness. 한국대학에서 공부하고 있거나 제휴된 모든 고학력 한국인들이, 교육과 기업 양측면에서 고용의 기회증가를 통하여, 다양한 동기를 통해 그들의 학업과 연구에 그들의 모든 에너지를 직접 즐길 수 있기를 바란다. 그리하여 한국이 현재의 경직된 국제경쟁력에서 살아남아 우뚝 솟아오르기를 바란다.
Multinational tobacco companies are also to blame for the current tobacco boom in Asia. 다국적 담배기업은 또한 아시아에서의 현재의 담배 붐에 책임이 있다. As their home markets began to dry up due to anti-smoking legislation, they shifted their focus to the Asian market, especially China, with its market of 1.2 billion people. 그들의 국내 시장이 금연에 관한 법률로 위축되기 시작하자, 그들은 특히 아시아와 12억 인구가 있는 중국시장에 초점을 맞추는 쪽으로 전환했다.
‘One Heart Society’ is a group of parents of children suffering from cancer. ‘한마음회’는 암으로 고통받는 아이들의 부모로 이루어진 모임입니다. Mrs. Kang, who found the group 10 years ago and the current leader, had a daughter, who suffered from cancer since spring of 1991 and later died on December 16, 1992. 10년 전에 이 모임을 결성하고, 지금은 이 모임의 회장인 강선생님도 1991년 봄부터 암으로 고통받다가 1992년 12월 16일에 죽은 딸이 있었습니다.
A third solution might be the use of conventional explosives. 세 번째 해결책은 전통적인 폭발물을 이용하는 것이 된다. One rocket might be enough to complete the job, and getting it there would certainly be possible using current space technology. 로켓 하나면 그 일을 완수하는데 충분하고, 거기에 도달하는 것은 현재의 우주 공학을 사용하면 분명히 가능할 것이다.
Current calculations are based on all the possibilities, and the outcome of these scenarios ranges from a zero to 0.33 percent probability that there will be a convergence in the orbits of Earth and the asteroid. 현재의 계산은 모든 가능성에 기초하고 있으며, 이들 시나리오들의 결과는 지구와 그 소행성의 궤도에서 수렴이 있을 확률인 0에서 0.33 퍼센트에 이른다.
The plates are supported by a weak, plastic layer of the lower mantle called the asthenosphere. Also like a raft on a pond, the lithospheric plates are carried along by slow currents in this more fluid layer beneath them. 지판들은 취약권(asthenosphere)이라고 불리는 약하고 유연성 있는 하부맨틀의 층에 의해서 지지되고 있다. 역시 연못에 떠있는 뗏목처럼, 암석권 지판들은 그들의 밑에 있는 더욱 액체성을 띈 층에서의 (조류같은) 흐름을 따라서 이리저리 이동된다.
Current understanding of the interaction between different plates explains why these occur where they do. For example, the edge of the Pacific Ocean has been called the "Ring of Fire" because so many volcanic eruptions and earthquakes happen there. Before the 1960's, geologists could not explain why active volcanoes and strong earthquakes were concentrated in that region. The theory of plate tectonics gave them an answer. 다른 지판들 사이의 상호작용에 관한 오늘날의 이해가, 왜 이런 현상들이 그들이 발생하는 바로 그곳에서 발생하는지를 설명한다. 예를 들면, 태평양의 가장자리는, 매우 많은 화산분출과 지진들이 거기에서 발생하기 때문에 "Ring of Fire" 라고 불렸다. 1960년대 이전에 지질학자들은 왜 활동적인 화산과 강한 지진들이 그 지역에 집중되어있는지 설명할 수 없었다. 지판구조지질학의 이론이 그들에게 대답을 주었다.
Winterthur remains, then, a house in which a collection of furniture and architectural elements has been assembled. Like an English country house, it is an organic structure; the house, as well as the collection and manner of displaying it to the visitor, has changed over the years. The changes have coincided with developing concepts of the American arts, increased knowledge on the part of collectors and students, and a progression toward the achievement of a historical effect in period-room displays. The rooms at Winterthur have followed this current, yet still retained the character of a private house. Winterthur 는 그 안에 가구와 건축적 요소들의 한 소장품이 조합된 하나의 집으로 남아있다. 영국의 시골집처럼 그것은 하나의 유기적 구조물이다. 그 소장품과 그것이 전시되는 방식이 변해온 것처럼 그 집도 역시 수년간에 걸쳐서 변화해왔다. 그 변화들은 3가지, 즉 (1)미국 미술의 발전하는 개념들, (2)수집가와 학생들 측에서의 증가된 지식, 그리고 (3)각 시대별 방의 전시물들에 있어서의 역사적 효과의 성취를 향한 진전 등과 일치해왔다. Winterthur 의 방들은 이러한 추세를 따랐지만, 여전히 개인주택의 특성을 유지했다.
Every drop of water in the ocean, even in the deepest parts, responds to the forces that create the tides. No other force that affects the sea is so strong. Compared with the tides, the waves created by the wind are surface movements felt no more than a hundred fathoms below the surface. The currents also seldom involve more than the upper several hundred fathoms despite their impressive sweep. 가장 깊은 부분에 있는 것까지도, 바닷물의 모든 한 방울은 조수를 만들어내는 그 힘들에 반응한다. 바다에 영향을 주는 어떤 다른 힘도 그렇게 강하지는 못하다. 조수와 비교할 때, 바람에 의해서 만들어지는 파도는 물표면 아래 불과 100 패텀(약 180 미터)에서 느껴지는 표면의 움직임이다. 조류도 역시 그들의 인상적인(대단한) 쓸어가는 힘에도 불구하고 위쪽 수백 패텀 이상을 포함하지는 못한다.
Huge glaciers that stretch over the shallow continental shelf give birth to icebergs throughout the year. Icebergs are not like sea ice, which is formed when the sea itself freezes ; rather, they are formed entirely on land, breaking off when glaciers spread over the sea. As they drift away from the polar region, icebergs sometimes move mysteriously in a direction opposite to the wind, pulled by subsurface currents. Because they melt more slowly than smaller pieces of ice, icebergs have been known to drift as far north as 35 degrees south of the equator in the Atlantic Ocean. 얕은 대륙붕에 걸쳐서 뻗어있는 거대한 빙하는 일년 내내 빙산을 탄생시킨다. 빙산들은, 바닷물이 얼 때 생겨나는 바다얼음과는 다른 것이다; 오히려 그들은 완전히 육지에서 생겨나서 빙하가 바닷물 위까지 뻗어갈 때 쪼개져나간다. 그들이 극지방으로부터 멀리 표류해갈 때 빙산은 때때로 신기하게도 바람의 반대방향으로 움직이는데, 이것은 물밑의 조류에 의해 끌려가는 것이다. 그들은 작은 얼음 조각보다는 더 천천히 녹으므로, 대서양의 적도로부터 남위35도까지 표류하는 것으로 알려져 왔다.
The sun influences life in the oceans just as it does on land. 태양은 육지 생물뿐만 아니라 해양 생물에도 영향을 미칩니다 Its richest parts are those where waves and currents 바다에서 가장 영양이 풍부한 곳은 파도와 해류가 부딪쳐 bring fertilising nutrients to surface waters that are bathed in sunlight. 바닥에 있는 영양분을 해수면으로 끌어올려 태양 빛을 맞는 곳입니다 The seas off the Cape in South Africa have this magic recipe 남 아프리카 희망봉 인근 바다가 바로 그러한 곳으로서 and are hugely productive. 해산물이 매우 풍부합니다
The sun, beating down on tropical waters, powers the weather systems of the globe. 열대바다에 내리쬐는 태양은 세계적 기상변화를 일으킵니다 Moisture evaporates from the warming ocean and rises to create great storms. 따뜻해진 대양에서 증발된 습기는 거대한 폭풍을 생성하게 됩니다 The winds generated out at sea sweep inland across the continents. 바다에서 일어난 바람은 대륙 내부를 쓸어갑니다 As they travel across the Sahara they create the biggest of all sand storms 이 바람이 사하라사막을 지나가면 거대한 모래폭풍이 생성되고 blowing sand halfway round the world to fertilize the Amazon jungle. 이 모래를 지구 반바퀴를 몰아가 아마존 밀림을 살찌웁니다 Winds blowing across the Indian Ocean collect moisture and sweep northwards towards the Himalayas. 인도양을 거쳐가는 바람은 습기를 모아 북쪽 히말라야 산맥으로 몰아갑니다 As the air rises, so it cools. 공기가 상승함에 따라 온도가 내려갑니다 The water it carries condenses into clouds and then falls as the life giving rains of the monsoon. 공기속에 있던 수증기는 구름이 되고 비가 되어 생명의 비를 뿌려줍니다 So air currents powered by the sun carry wet air to the middle of continents. 이와 같이 태양에 의한 공기 흐름은 구름을 대륙 깊숙히 데려갑니다
The few creatures that live in the torrent have to hang on for dear life. 급류 생명체가 목숨을 부지하려면 자신을 꽉 고정시켜야 합니다 Invertebrates dominate these upper reaches. 이와 같은 상류에는 무척추동물이 많습니다 The hellgrammite, its body flattened to reduce drag, 뱀잠자리 유충은 몸이 납작하여 마찰을 감소시킬 수 있으며 has bushy gills to extract oxygen from the current. 물에서 산소를 뽑을 수 있는 털모양의 아가미가 있습니다 Black fly larvae anchor themselves with the ring of hooks, 먹파리 유충은 갈고리로 몸을 고정시킵니다 but if these become unstuck, 하지만 갈고리가 풀려도 they're still held by a silicon safety line. 실리콘 안전선이 있어 떠내려가지는 않습니다
Hot winds suck all the moisture from the surface of the land. 뜨거운 바람은 지표의 수분을 모두 빨아 먹어버립니다 Clearly there must be something else that takes the place of rain. 분명 비를 대신하는 무언가 있어야 하겠죠 The secret is a cold sea current that runs parallel to the land. 그 비밀은 육지에 나란히 흐르는 차가운 해류에 있습니다 The cold water cools the moist warm air above it 차가운 물은 따듯하고 습한 공기를 냉각시키고 and that produces banks of fog. 이로 인해 안개가 생성됩니다 At the same time wind blowing on to the shore sweeps the fog inland. 이와 동시에 바닷 바람이 불어 안개가 내륙으로 밀려오게 됩니다 Before long the cacti are dripping with dew. 잠시 후 선인장에는 이슬이 맺힙니다 The fog is so regular 안개가 정기적이므로 that moisture loving lichens are able to grow on the cacti 습기를 좋아하는 이끼들도 선인장 위에서 자랄 수 있고 and they absorb liquid like a sponge. 이끼는 스폰지처럼 물을 빨아 들입니다 In the land of almost no rain 비가 거의 오지 않는 이곳에서는 these precious drops are life-savers for many different creatures. 이 소중한 물방울이야말로 생명의 구세주인 것입니다
Unlike Antarctica, the Arctic is a vast frozen sea surrounded by land. 남극과 달리, 북극은 육지로 둘러쌓인 바다입니다 Here winter is coming to an end 이곳은 겨울이 끝나가고 있지만 but this bleak wilderness remains locked in ice. 이 황무지는 아직도 얼음에 갖혀 있습니다 Eider ducks break the silence. 솜털오리가 침묵을 깹니다 They have stayed here braving the northern winter, instead of flying south to warmer climes. 따뜻한 남쪽대신 여기에서 지내며 북풍에 맞서 싸웠습니다 Flocks forty thousand strong sweep across the frozen wastes.
[회계 용어 1] - GAAP ( Generall Accepted Accounting Principle) 일반적으로 인정된 회계원칙 Principle of riliability 신뢰성 Principle of clarity 명료성 Principle of sufficency 충분성 Principle of consistency 계속성 Principle of materiality 중요성 Principle of conservatism 안전성 The Financial statements 재무제표 a balance sheet 대차대조표 a statement of income 손익계산서 a statement of appropriations of retained earnings 이익잉여금 처분 계산서 a statement of cash flows 현금흐름표 The schedules of retained earnings 잉여금 명세서 cost of goods manufactured 제조원가 명세서 supplementary schedules 부속명세서 Parenthetical disclosures 주기 Footnotes 주석 Consolidated Financial Statements 연결재무재표 The Securities and Exchange Commission(SEC) 증권관리위원회 the balance sheet date 대차대조표일 Affiliated companies 관계회사 Related companies 관련회사 Stockholder 주주
[회계 용어 2] 대차대조표 Balance Sheet - assets 자산 current assets 유동자산 quick assets 당좌자산 cash and bank deposit 현금과 예금 marketable securities 유가증권 trade receivables 매출채권 allowance for bad debts 대손충당금 short-term loans 단기대여금 deferred income tax debits 이연법인세차 inventories 재고자산 merchandise 상품 finished goods 제품 semi-finished goods 반제품 work in-process 재공품 raw materials 원재료 supplies 저장품 non-current assets 고정자산 investments 투자자산 long-term bank deposits 장기성예금 restricted cash and bank deposits 특정현금과 예금 investment securities 투자유가증권 long-term loans 장기대여금 long-term trade receivables 장기성매출채권 present value discount account 현재가치 할인차금 investment properties 투자부동산 guarantee deposit 보증금 tangible assets 유형자산 land 토지 buildings 건물 accumulated depreciation 감가상각누계액 machinery and equipment 기계장치 ships 선박 vehicles and transportation equipment 차량운반구 construction in-progress 건설중인 자산 intangible assets 무형자산 goodwill 영업권 intellectual proprietary rights 공업소유권 mining rights 광업권 fishing rights 어업권 land use rights 차지권 deferred charges 이연자산 organization costs 창업비 pre-operating costs 개업비 new stock issurance costs 신주발행비 debenture issurance costs 사채발행비 research and development costs 연구개발비 liabilities 부채 current liabilities 유동부채 trade payables 매입채무 short-term borrowings 단기 차입금 income taxes payable 미지급 법인세 devidends payable 미지급 배당금 current portion of long-term debts 유동성 장기부채 deferred income tax credits 이연법인세대 long-term liabilities 고정부채 debentures 사채 discount on debentures issued 사채발행차금 long-term borrowings 장기 차입금 long-term trade payable 장기성 매입채무 present value discount account 현재가치 할인차금 liability provisions XX 충당금 stock holders' equity 자본금 common stock 보통주 자본금 preferred stock 우선주 자본금 capital surplus 자본잉여금 capital reserves 자본준비금 paid-in capital in excess of par value 주식발행 초과금 gain on capital reduction 감자차익 assets revaluation reserve 재평가적립금 retained earnings 이익잉여금 legal reserve 이익준비금 reserve for business rationalization 기업합리화 적립금 reserve for financial structure improvement 재무구조개선적립금 reserve for.......... XX 적립금 unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금 capital adjustment 자본조정 discounts on stock issurance 주식할인 발행차금 pre-operating dividends 배당건설이자 treasury stock 자기주식 consideration for conversion rights 전환권 대가 consideration for stock warrants 신주인수권 대가 unissued stock dividends 미교부주식 배당금 gain on valuation of investment in equity securities 투자주식평가이익 overseas operations translation credit 해외사업환산대 - accrued expenses 미지급비용 accrued income taxes 미지급법인세 accrued dividends 미지급배당금 accrued income 미수수익 acquisition cost 취득가액 advance from customers 선수금 advance payments 선급금 Allowance 대손충당금 capital stock 자본금 conversion right adjustment accounts 전환권 조정계정 convertible bonds 전환사채 doubtful accounts 매출채권 gross amounts 총액 in aggregate 일괄해서 investment assets 투자자산 liquidity 유동성배열법 memorandum accounts 비망계정 netted amounts 순액 prepaid expenses 선급비용 product warranties and guarantees 공사보증충당금 repairs and maintenance 수선,판매보증충당금 severance and retirement benefits 퇴직급여충당금 stock issurance costs 신주발행비 stockholder's equity 자본 structures 구축물 suspense payments 가지급금 suspense receipts 가수금 the face value 액면가액 treasury bonds 자기사채 unearned income 선수수익 withholdings 예수금
[회계 용어 3] 손익계산서 용어 정리 - sales 매출액 cost of sales 매출원가 beginning inventory of merchandise 기초상품재고액 purchases during the year 당기매입액 ending inventory of merchandise 기말상품재고액 gross profit(gross loss) 매출총이익(매출총손실) selling and administrative expreses 판매비와 일반관리비 salaries 급여 retirement allowance 퇴직급여 other employee benefits 복리후생비 rent 임차료 entertainment 접대비 depreciation 감가상각비 taxes and dues 세금과 공과 advertising 광고선전비 ordinary research and development expenses 경상연구개발비 bad debt expense 대손상각비 operating income 영업이익 non-operating income 영업외수익 interest income 이자수익 devidend income 배당금수익 reatal income 임대료 gain on disposition of marketable securities 유가증권평가이익 purchase discounts 매입할인 gain on foreign currency transactions 외환차익 gain on foreign currency translation 외환환산이익 gain on disposition of tangible assets 유형자산처분이익 gain on recovery of bad debts 상각채권추심이익 gain on redemption of debentures 사채상환이익 non-operating expense 영업외비용 interest expense 이자비용 amortization of deferred charges 이연자산상각비 loss on disposition of marketable securities 유가증권처분손실 loss on valuation of inventories 재고자산평가손실 sales discounts 매출할인 loss on foreign currency transactions 외환차손 loss on foreign currency translation 외화환산손실 donations 기부금 loss on disposition of investments 투자자산처분손실 loss on disposition of tangible assets 유형자산처분손실 loss on redemption of debentures 사채상환손실 ordinary income 경상이익 extraordinary gain 특별이익 gain from assets contributed 자산수증이익 gain on exemption of debts 채무면제이익 gain on insurance settlement 보험차익 gain on perior period error correction 전기오류슈정이익
Debt Security
Any debt instrument that can be bought or sold between two parties and has basic terms defined, such as notional amount (amount borrowed), interest rate and maturity/renewal date. Debt securities include government bonds, corporate bonds, CDs, municipal bonds, preferred stock, collateralized securities (such as CDOs, CMOs, GNMAs) and zero-coupon securities. The interest rate on a debt security is largely determined by the perceived repayment ability of the borrower; higher risks of payment default almost always lead to higher interest rates to borrow capital.Also known as "fixed-income securities."
Most debt securities are traded over-the-counter, with much of the trading now conducted electronically. The total dollar value of trades conducted daily in the debt markets is much larger than that of stocks, as debt securities are held by many large institutional investors as well as governments and non-profit organizations. Debt securities on the whole are safer investments than equity securities, but riskier than cash. Debt securities get their measure of safety by having a principal amount that is returned to the lender at the maturity date or upon the sale of the security. They are typically classified and grouped by their level of default risk, the type of issuer and income payment cycles.
Convertible Bond
A bond that can be converted into a predetermined amount of the company's equity at certain times during its life, usually at the discretion of the bondholder. Convertibles are sometimes called "CVs".
Issuing convertible bonds is one way for a company to minimize negative investor interpretation of its corporate actions. For example, if an already public company chooses to issue stock, the market usually interprets this as a sign that the company's share price is somewhat overvalued. To avoid this negative impression, the company may choose to issue convertible bonds, which bondholders will likely convert to equity anyway should the company continue to do well.From the investor's perspective, a convertible bond has a value-added component built into it; it is essentially a bond with a stock option hidden inside. Thus, it tends to offer a lower rate of return in exchange for the value of the option to trade the bond into stock.
Balance Of Payments - BOP
A record of all transactions made between one particular country and all other countries during a specified period of time. BOP compares the dollar difference of the amount of exports and imports, including all financial exports and imports. A negative balance of payments means that more money is flowing out of the country than coming in, and vice versa.
Balance of payments may be used as an indicator of economic and political stability. For example, if a country has a consistently positive BOP, this could mean that there is significant foreign investment within that country. It may also mean that the country does not export much of its currency. This is just another economic indicator of a country's relative value and, along with all other indicators, should be used with caution. The BOP includes the trade balance, foreign investments and investments by foreigners.
Current Account Deficit
Occurs when a country's total imports of goods, services and transfers is greater than the country's total export of goods, services and transfers. This situation makes a country a net debtor to the rest of the world.
A substantial current account deficit is not necessarily a bad thing for certain countries. Developing counties may run a current account deficit in the short term to increase local productivity and exports in the future.
Korea`s debt-to-GDP ratio stands at 23 percent, well below the average for members of the Organization for Economic Cooperation and Development, which is estimated at 70 percent, not to mention Japan`s ratio approaching 150 percent. (출처: The Korea Herald)
우리나라의 국내총생산 (GDP) 대비 부채 비율은 23%로 150%에 육박하고 있는 일본은 말할 것도 없고 평균 약 70% 수준에 있는 OECD 회원국에 비해서도 크게 낮은 수준이다.
Debt-To-GDP Ratio
A measure of a country's federal debt in relation to its gross domestic product (GDP). By comparing what a country owes and what it produces, the debt-to-GDP ratio indicates the country's ability to pay back its debt. The ratio is a coverage ratio on a national level.
This measure gives an idea of the ability of a country to make future payments on its debt. If a country were unable to pay its debt, it would default, which could cause a panic in the domestic and international markets. The higher the debt-to-GDP ratio, the less likely the country will pay its debt back, and the higher its risk of default.
Her proceeds from sale go on her return, regardless of how those proceeds were determined. (출처: USENET)
Dedicates proceeds from sale of surplus state property purchased with General Fund monies to payment of principal, interest on Economic Recovery Bonds approved in March 2004. (출처: Wikipedia)
Thomson, the financial information provider that is buying Reuters, said Thursday that third-quarter profit jumped on proceeds from the sale of education units. (출처: Herald Tribune)
He put his 1967 Chevrolet Camaro up for sale on eBay, with the proceeds going to a Music for Schools program. (출처: Wikipedia)
The Trust is a non profit charitable trust and relies on donations and proceeds from the sale of merchandise to fund its operation. (출처: Wikipedia)
For some brokers, the short seller may not earn interest on the proceeds of the short sale or use it to reduce outstanding margin debt. (출처: Wikipedia)
You can keep the company and re-invest the sale proceeds within it, having paid only 19% tax on the profit. (출처: USENET)
The plan provided for the park to be established using proceeds from the sale of orchard and grazing land on its perimeter. (출처: Wikipedia)
Nestle said the transaction would have a positive effect on its 2008 earnings per share and proceeds from the sale would be used to reduce debt. (출처: Herald Tribune)
Christie's New York sale of Impressionist and Modern art on Tuesday, in which proceeds added up to $395 million, made the point as never before. (출처: Herald Tribune)
The proceeds of the sale of these goods were given to the Jews on their arrival in Palestine. (출처: Wikipedia)
Globus was on the Japanese Board of Directors for the proceeding 7 years after the sale. (출처: Wikipedia)
On the privatization of the bank, which was bailed out by state-run Korea Deposit Insurance Corp. during the 1997-98 Asian financial crisis, Hwang said the bank would proceed with the overseas sale of depository receipts this year to reduce the government`s 87 percent stake. (출처: The Korea Herald)
1997-98년 아시아 외환위기 당시 국영 예금보험공사에 의해 구제 받은 우리은행의 민영화와 관련해 황 회장은 올해 해외 주식예탁증서(DR) 발행해 87%에 해당하는 정부지분을 줄여나갈 계획이라고 말했다.
In December, the current account surplus will shrink a bit due to a decline in trade balance, said Jeong Sam-yong, head of the BOK`s balance of payments statistics team. (출처: The Korea Herald)
“12월에는 경상수지 흑자가 무역수지 감소로 인해 약간 줄어들 것”이라고 정삼용 한국은행 국제수지팀장이 말했다.
Global oil prices have been rising faster than we expected, said Jeong Sam-yong, head of the central bank`s balance of payments team, at a news briefing. (출처: The Korea Herald)
“유가가 예상보다 빨리 오르고 있다”고 정삼용 한국은행 국제수지팀장이 기자 설명회에서 말했다.
The income balance, which measures dividend income, interest payments and wages, saw a net inflow of $322 million, compared to $441 million a year before and $154 million in October. (출처: The Korea Herald)
배당금 수입, 이자지급, 임금을 측정하는 소득균형은 1년 전의 4억 4100만불, 10월의 1억 5400만불에 비해 3억 2200만불의 순유입을 기록했다.
One of the most noticeable economic achievements in the 1980s was Seoul's reversal of the balance of payments deficit to a surplus. (출처: Wikipedia)
The remaining elements of the balance of payments were not available. (출처: Wikipedia)
Their flows go into the capital account item of the balance of payments, thus, balancing the deficit in the current account. (출처: Wikipedia)
In economics, the current account is one of the two primary components of the balance of payments, the other being the capital account. (출처: Wikipedia)
In addition, a deterioration of the balance of payments outlook led to the depreciation of the Kyrgyz som in early 2008. (출처: Herald Tribune)
They will hate your payments so much they'll get reasonable about negotiating a deal for part of the balance. (출처: USENET)
Thus, instead of alleviating the balance of payments problems, import substitution increased them dramatically. (출처: Wikipedia)
Amortized mortgage loans automatically pay a portion of each monthly payment to the principal balance with the rest being paid as interest. (출처: Wikipedia)
Portfolio investment is part of the capital account on the balance of payments statistics. (출처: Wikipedia)
However, running the balance of payments deficits in the long term would erode confidence in the dollar. (출처: Wikipedia)
The government expected that the result would be an easing of the mounting pressures on the balance of payments. (출처: Wikipedia)
Food imports strained the balance of payments. (출처: Wikipedia)
It first met in 1963, to investigate international currency problems, particularly the balance of payments crisis which America faced throughout the early 1960's. (출처: Wikipedia)
Short-term capital flows in the balance of payments do not show so clear a picture. (출처: Wikipedia)
The balance of payments was in surplus last year . (출처: OALD)
Indeed, the 'before and after' evidence of success in the balance of payments is weaker than calculations of success relative to the counterfactual. (출처: Wikipedia)
They influence the balance of payments and strengthen the exchange rate of the recipient country while weakening the currency of the country losing the money. (출처: Wikipedia)
Max and Ramon, I'm happy to help even up the balance of payments. (출처: The Independent)
The balance of payments also went back into credit. (출처: USENET)
Fiscal profligacy combined with the 1973 oil shock to exacerbate inflation and upset the balance of payments. (출처: Wikipedia)
The balance of payments disequilibrium became unmanageable as capital flight intensified, forcing the government in 1976 to devalue the peso by 58 percent. (출처: Wikipedia)
The investments themselves are part of capital flows in the balance of payments, but repatriation of earnings on those investments is part of the services account. (출처: Wikipedia)
In 2003 and 2004, the balance of payments performance improved due to rising oil prices and increased receipts from the services sector. (출처: Wikipedia)
The rapid resurgence of growth and the improvement in the balance of payments were insufficient to overcome unemployment and inflation, which remained serious problems. (출처: Wikipedia)
This has a consequent negative impact on the balance of payments, and rising fiscal cost from subsidisation of internationally priced energy imports. (출처: Herald Tribune)
However, the move to fixed exchange rates together with import licensing drastically curtailed exports, and the balance of payments problem became acute. (출처: Wikipedia)
Muldoon's administration intended the Think Big projects to reduce New Zealand's reliance on imports, especially oil imports, and thus improve the balance of payments. (출처: Wikipedia)
The liberalization program overcame the balance of payments crisis, reestablished Turkey's ability to borrow in international capital markets, and led to renewed economic growth. (출처: Wikipedia)
Influencing the exchange rate to make exports cheaper for foreign buyers will indirectly affect the balance of payments. (출처: Wikipedia)
That has created the balance of payments surpluses fueling dollar-dripping sovereign wealth funds in countries like China. (출처: Herald Tribune)
Seán MacEntee, the Minister for Finance, tried to deal with the crisis in the balance of payments. (출처: Wikipedia)
He said that China would strengthen operation and management of foreign exchange reserves and facilitate the balance of international payment. (출처: USENET)
By restoring equilibrium both in the fiscal budget and in the balance of international payments, Salazar succeeded in restoring Portugal's credit worthiness at home and abroad. (출처: Wikipedia)
The cost of oil loomed as the major component of the New Zealand balance of payments deficit. (출처: Wikipedia)
The rise in world interest rates increased sharply Brazil's balance of payments problem and the size of the foreign debt. (출처: Wikipedia)
When speculators buy out all of the foreign reserves, a balance of payments crisis occurs. (출처: Wikipedia)
She finds the work is sub-standard and when she withholds final payment pending completion of the work, the company sues her for the balance. (출처: Wikipedia)
Upon payment to the Internal Revenue Service by the Property Clerk, the balance of the money was returned to Garzon. (출처: USENET)
This entity will hold title to the defeasance collateral for the balance of the loan term and be responsible for making the remaining debt service payments. (출처: Wikipedia)
But most of the users are interested in performing basic transactions such as querying for account balance and making bill payment. (출처: Wikipedia)
Besides the strains it places on the global balance of payments, the biggest problem it causes is within China itself. (출처: Financial Times)
The government is still committed to its target of balancing public finances excluding debt issuance and interest payments, Nukaga said without elaborating. (출처: Reuters)
In a recent study, Mussa looked at the Chinese balance of payments as a monetary phenomenon, an approach ideally suited to countries with pegged currencies. (출처: Herald Tribune)
External and internal confidence in the government's ability to manage the impending balance of payments crisis waned, compounding economic difficulties. (출처: Wikipedia)
It offers flexible payments, so lump sums can substantially reduce the outstanding balance and the total amount of interest paid over time. (출처: The Independent)
Looking at April`s balance of payment figures, the service account deficit, which tracks travel, transportation costs and royalties, narrowed from $651.9 million in March to $453 million last month. (출처: The Korea Herald)
4월 국제수지를 살펴 보면 여행 경비, 운송비, 로열티 거래를 집계한 서비스수지의 적자폭은 3월의 6억5천190만달러에서 4억5천300만달러로 축소되었다.
The import of oil is a big chunk of our balance of payments problem. (출처: USENET)
He fought a lonely battle too against growing balance-of-payment problems with the nation's trading partners, a situation that grew much more pronounced in the coming decades. (출처: Wikipedia)
Washington Luís Pereira de Sousa's government was stuck in a deepening balance-of-payments crisis, and the coffee growers were struck with an unsellable harvest. (출처: Wikipedia)
Overseas investors withdrew investment on concern about the won`s rapid strength that could damage Korea`s exports on which its economic recovery hinges, explained Lee In-gyu at the BOK`s balance of payments team. (출처: The Korea Herald)
“외국인 투자자들은 원화의 급속한 절상으로 우리나라 경기 회복 여부가 달려 있는 수출이 타격을 입을 것을 우려해 투자 금액을 회수하고 있다”고 한국은행 경제통계국 국제수지팀 이인규 차장은 설명했다.
Britain's balance of payments problems led to the imposition of a wage freeze in 1961. (출처: Wikipedia)
There was huge downward pressure on the tenge and their balance of payments had worsened. (출처: Wikipedia)
Throughout the 1950s Washington sustained a balance of payments deficit in order to finance loans, aid, and troops for allied regimes. (출처: Wikipedia)
Second, significantly higher levels of international reserves and current account surpluses since the Asian crisis provide a cushion against the short-term deterioration in balance of payments. (출처: The Korea Herald)
둘째로 아시아 금융위기 이래로 상당히 높아진 외화보유고와 경상수지 흑자는 단기적인 국제수지 악화에 완충 역할을 하고 있다.
India started having balance of payments problems since 1985, and by the end of 1990, it was in a serious economic crisis. (출처: Wikipedia)
When Nash took office the country's financial situation was found to be worse than the previous government had admitted, with balance of payments a serious concern. (출처: Wikipedia)
Equatorial Guinea's balance-of-payments situation has improved substantially since the mid-1990s because of new oil and gas production and favorable world energy prices. (출처: Wikipedia)
The regime gradually introduced incentives to direct investment, domestic and foreign, and tackled balance of payments problems by reforming and simplifying the foreign-exchange system. (출처: Wikipedia)
Further, the composition of Portugal's balance of international payments altered substantially. (출처: Wikipedia)
Since the mid-1980s, Madagascar has run sizeable balance-of-payment deficits. (출처: Wikipedia)
In other words, the United States would have to reverse the natural economic processes and run a balance of payments deficit. (출처: Wikipedia)
It is an asymmetrical relationship in which the colonial power enjoys positive terms of trade and balance of payment. (출처: Herald Tribune)
In Japan's balance of payments data, these changes are most readily seen in the long-term capital account. (출처: Wikipedia)
Gather all your bills that you have a balance on or have to make payments on, place the most recent of each account in your folder. (출처: eHow)
The resulting shortage of cocoa for export has created a persistent balance-of-payments problem. (출처: Wikipedia)
In addition to the GDP growth rate, the bank plans to gradually make other economic indices, including international balance of payments, more focused on quarterly changes rather than yearly ones. (출처: The Korea Herald)
한국은행은 GDP 성장률뿐만 아니라 국제수지 등 다른 경제지표들도 연간 변동보다는 분기별 변동에 초점을 두어나갈 계획이다.
Once a month, around the 20th, Cashbaq makes payments to all account holders whose accounts have a balance of $10 or more. (출처: eHow)
Internet or Online banking describes the use of a bank's secure website to view balances and statements, perform transactions and payments, and various other facilities. (출처: Wikipedia)
The portion of your payment that you do not make each month is added to your mortgage balance increasing your debt. (출처: eHow)
Corporate Payment Services has more than 300 large clients, which tend to pay off their balances in full at the end of each month. (출처: Herald Tribune)
Jinro`s labor union on Monday voiced opposition to the Hite takeover, criticizing that the brewer`s exorbitant bid would drain national wealth and that the sale would only be a boon to Goldman Sachs, the distiller`s largest secured creditor. (출처: The Korea Herald)
진로 노조는 월요일까지만 해도 하이트맥주의 엄청난 입찰 금액이 국부를 고갈시키고 동사 매각은 최대의 담보대출권자인 골드먼 삭스에 이익이 될 뿐이라고 비난하면서 하이트의 인수에 반대했다.
Taihan Electric Wire Co., the largest secured creditor of Jinro Ltd., says its intention to take over the debt-laden distiller is genuine and it does not have ulterior motives. (출처: The Korea Herald)
진로산업의 최대 채권자인 대한전선은 다른 저의 없이 진로산업을 인수할 의향이 있다고 말하고 있다.
It is also the spirits maker`s largest secured creditor holding more than 70 percent of the company`s secured debt. (출처: The Korea Herald)
대한전선은 또 진로산업의 담보채권의 70% 이상을 보유한 최대 정리담보권자이다.
CJ Corp., the country`s largest processed food maker, Doosan Corp. and Taihan Electric Wire Co., Jinro`s largest secured creditor, were selected as the alternative bidders, according to Merrill Lynch. (출처: The Korea Herald)
메릴린치에 따르면 국내 최대의 가공식품업체인 CJ, 두산, 그리고 진로의 담보채권을 가장 많이 보유하고 있는 대한전선 등이 예비협상대상자로 선정되었다.
The possible domestic bidders include Taihan Electric Wire, Co., the largest secured creditor of Jinro; Doosan Corp., a major liquor distributor; Hite Brewery Co., Korea`s largest beer maker; Lotte Group, which holds a joint venture with Japan`s Asahi Breweries; and CJ Corp., a leading foodstuffs company. (출처: The Korea Herald)
국내 입찰자로는 진로의 채권자인 대한전선, 굴지의 주류유통업체인 두산상사, 국내 최대 규모의 맥주 제조업체인 하이트, 일본 아사히맥주와 합작벤처를 설립한 롯데그룹 그리고 음식료 시장을 주도하고 있는 CJ 등이 포함되어 있다.
Taihan Electric Wire Co., the largest secured creditor of Jinro, last week reinforced its interest. (출처: The Korea Herald)
진로의 주채권자인 대한전선은 지난 주 진로 인수에 대한 관심을 한층 강화했다.
Rather than concerns over market dominance, the labor union is critical of the true intention of Goldman Sachs, the largest secured creditor of Jinro. (출처: The Korea Herald)
노조는 시장독점에 대한 우려에서가 아니라 진로의 최대 담보채권자인 골드먼 삭스의 진의를 비난하고 있다.
Last year, Taihan Electric Wire became one of the soju maker`s major secured creditors after buying 350 billion won of Jinro`s secured debt. (출처: The Korea Herald)
지난해 대한전선은 진로의 담보 채무 중 3천5백억원을 매입한 수 진로의 주요 채권자 중 하나가 되었다.
A secured creditor is a creditor which has the benefit of a security interest over some or all of the assets of the debtor. (출처: Wikipedia)
A secured creditor may be allowed to take the applicable collateral if the creditor first obtains permission from the court. (출처: Wikipedia)
Generally, the rights of secured creditors to their collateral continues even though their debt is discharged. (출처: Wikipedia)
The secured creditors are on the top of the bankruptcy priority of claims scheme. (출처: Wikipedia)
As a result administration was not as popular as had been envisaged, and secured creditors habitually appointed administrative receivers to enforce security rights. (출처: Wikipedia)
Secured creditors may be entitled to greater payment than unsecured creditors. (출처: Wikipedia)
A creditor is fully secured if the value of the collateral for its loan to the debtor equals or exceeds the amount of the debt. (출처: Wikipedia)
Secured and preferred creditors must be fully compensated, where a consumer proposal is made to the unsecured creditors. (출처: Wikipedia)
The financing statement contains information relevant to the secured transaction and puts other creditors on notice that the filer has a secured interest in the property. (출처: Wikipedia)
These funds were secured for the benefit of all unsecured creditors and distributed accordingly. (출처: Wikipedia)
These loans also convert all of your current unsecured debts into on secured debt which is now backed by your home. (출처: Wikipedia)
The 2005 amendments also set more stringent rules for writing down unsecured debt, notably credit card debt. (출처: Herald Tribune)
There were caps on the amount of secured and unsecured debt a debtor could have and file Chapter 13. (출처: USENET)
Concentrate on paying off high-interest debt, loans with adjustable rates and unsecured debts first. (출처: eHow)
Rebecca Case-Grammatico, a lawyer at Empire, advised her to stop paying off the payday loans because the loans were unsecured debt. (출처: Herald Tribune)
Unsecured debt sales will total up to $4 billion, down from $6 billion in 2007, the company said. (출처: Reuters)
Credit card companies hold unsecured debt. (출처: USENET)
I think I would invest in some country acreage with basic subsistence items like laying hens and a garden before I satisfied unsecured debt. (출처: eHow)
S&P has a corporate credit and senior unsecured debt rating of "B-plus" on Hovnanian, four levels below investment grade. (출처: Reuters)
The cost of insuring Lehman's senior unsecured debt, a barometer keenly watched by traders, reached its highest levels on Thursday since the Bear Stearns collapse in March. (출처: Herald Tribune)
This formula effectively rewards filers with assets that are heavily mortgaged and hurts debtors with larger amounts of unsecured debt. (출처: Wikipedia)
Fitch also stated that Corus' responsibility for the debt may lead to Corus' own unsecured debt rating being downgraded. (출처: Wikipedia)
Quebecor failed to make the interest payment on $400 million worth of 9.75 percent senior unsecured debt due 2015, S&P said in a statement. (출처: Reuters)
A Chapter 13 plan often does not require repayment to general unsecured debts, such as credit cards or medical bills. (출처: Wikipedia)
They can consolidate most types of unsecured debts from major credit cards to personal and student loans. (출처: Wikipedia)
They use the equity built up in your current home loan and use it to repay all of your unsecured debts. (출처: Wikipedia)
These services include consumer and commercial lending, secured and unsecured broking, debt collection and factoring. (출처: Wikipedia)
The plan, which has been approved by holders of a majority of the company's debt, calls for exchanging certain debt and unsecured claims for new shares. (출처: Herald Tribune)
Or convert an unsecured long-term debt to a secured even-longer-term debt? (출처: USENET)
Also, let’s not forget that credit card debt is a form of unsecured loan. (출처: eHow)
The new securities will pay higher interest and will also rank as senior secured debt, while the current bonds are unsecured. (출처: Herald Tribune)
The rate of interest applied to equity loans is much lower than that applied to unsecured loans, such as credit card debt. (출처: Wikipedia)
The private equity firms, which were Formica's two largest unsecured creditors, assumed about $427 million in debt. (출처: Herald Tribune)
Taihan is Jinro-Cable`s largest creditor. (출처: The Korea Herald)
대한전선은 진로산업의 최대 채권자다.
He said that as a creditor bank, Woori intends to seek various measures with Samsung Group before it brought the issue to the court. (출처: The Korea Herald)
그는 우리금융이 채권은행으로서 문제를 법정으로 가지고 가기 전까지 삼성그룹과 여러 가지 대책을 도모할 것이라고 말했다.
It is also the spirits maker`s largest secured creditor holding more than 70 percent of the company`s secured debt. (출처: The Korea Herald)
대한전선은 또 진로산업의 담보채권의 70% 이상을 보유한 최대 정리담보권자이다.
Rather than concerns over market dominance, the labor union is critical of the true intention of Goldman Sachs, the largest secured creditor of Jinro. (출처: The Korea Herald)
노조는 시장독점에 대한 우려에서가 아니라 진로의 최대 담보채권자인 골드먼 삭스의 진의를 비난하고 있다.
Taihan Electric Wire Co., the largest secured creditor of Jinro Ltd., says its intention to take over the debt-laden distiller is genuine and it does not have ulterior motives. (출처: The Korea Herald)
진로산업의 최대 채권자인 대한전선은 다른 저의 없이 진로산업을 인수할 의향이 있다고 말하고 있다.
Taihan Electric Wire Co., the largest secured creditor of Jinro, last week reinforced its interest. (출처: The Korea Herald)
진로의 주채권자인 대한전선은 지난 주 진로 인수에 대한 관심을 한층 강화했다.
Jinro`s labor union on Monday voiced opposition to the Hite takeover, criticizing that the brewer`s exorbitant bid would drain national wealth and that the sale would only be a boon to Goldman Sachs, the distiller`s largest secured creditor. (출처: The Korea Herald)
진로 노조는 월요일까지만 해도 하이트맥주의 엄청난 입찰 금액이 국부를 고갈시키고 동사 매각은 최대의 담보대출권자인 골드먼 삭스에 이익이 될 뿐이라고 비난하면서 하이트의 인수에 반대했다.
The previous week, Taihan, the debt-ridden company`s largest creditor, challenged the sale to LG Cable at a creditors` meeting. (출처: The Korea Herald)
이보다 일주일 전에 진로산업의 주채권자인 대한전선은 채권단 회의에서 진로산업을 LG전선에 매각하는 데 반기를 들었다.
The possible domestic bidders include Taihan Electric Wire, Co., the largest secured creditor of Jinro; Doosan Corp., a major liquor distributor; Hite Brewery Co., Korea`s largest beer maker; Lotte Group, which holds a joint venture with Japan`s Asahi Breweries; and CJ Corp., a leading foodstuffs company. (출처: The Korea Herald)
국내 입찰자로는 진로의 채권자인 대한전선, 굴지의 주류유통업체인 두산상사, 국내 최대 규모의 맥주 제조업체인 하이트, 일본 아사히맥주와 합작벤처를 설립한 롯데그룹 그리고 음식료 시장을 주도하고 있는 CJ 등이 포함되어 있다.
The debt-laden distiller commanding 55-57 percent of the soju market was placed in receivership in May last year at the behest of major creditor Goldman Sachs. (출처: The Korea Herald)
국내 소주시장의 55-57%를 점유하고 있는 진로는 과도한 부채로 인해 작년 5월 주채권은행인 골드만삭스의 요청으로 법정관리에 들어갔다.
CJ Corp., the country`s largest processed food maker, Doosan Corp. and Taihan Electric Wire Co., Jinro`s largest secured creditor, were selected as the alternative bidders, according to Merrill Lynch. (출처: The Korea Herald)
메릴린치에 따르면 국내 최대의 가공식품업체인 CJ, 두산, 그리고 진로의 담보채권을 가장 많이 보유하고 있는 대한전선 등이 예비협상대상자로 선정되었다.
They claim that the foreign creditor would take a profit of more than 1 trillion without paying any taxes. (출처: The Korea Herald)
노조는 이 외국인 채권자가 세금 부담 없이 1조원 이상의 이익을 챙길 수 있을 것이라는 주장이다.
Pan Ocean is more than 99 percent in creditor hands. (출처: The Korea Herald)
범양상선의 지분은 99퍼센트 이상이 채권단의 소유로 되어 있다.
The creditor attached[seized] his salaries. (출처: 동아 프라임 한영사전)
채권자는 그의 봉급을 압류했다
Jinro was the first Korean company to go under court receivership backed by a foreign creditor. (출처: The Korea Herald)
진로는 외국계 채권단을 가진 기업으로 법정관리에 들어간 국내 최초의 기업이 되었다.
satisfy a creditor (출처: 동아 프라임 영한사전)
채권자에게 (전액) 상환하다
I am his creditor. or He owes me some money. (출처: 동아 프라임 한영사전)
나는 그에게 채권이 있다
The main creditor Korea Exchange Bank said that creditors plan to sell a combined 24 percent stake within the second half of this year to domestic and foreign investors. (출처: The Korea Herald)
주채권은행인 외환은행은 채권단이 올 하반기에 국내외 투자자에게 지분의 24퍼센트를 매각할 계획이라고 말했다.
Earlier the year, regulators rejected the sale on grounds that Daewoo International itself is not entitled to take over the former affiliate as it is also under creditor control. (출처: The Korea Herald)
올초 규제당국은 대우인터내셔널 자체도 채권단 관리기업이기 때문에 기존 계열사를 인수할 자격이 없다는 이유로 매각을 금지시켰다.
Creditor banks indicated they were prepared to risk liquidating LG Card as they have set aside hefty provisions to cover loans to the card firm if they turn sour. (출처: The Korea Herald)
채권은행단은 엘지카드의 부실에 대비해 대손충당금을 충분히 적립해 두었다며 엘지카드의 청산에 대비가 되어있음을 보여 주었다.
The plan, which main creditor Korea Exchange Bank presented last week, was approved by three-quarters of the lenders who own 81 percent of the chipmaker, the bank said in a statement. (출처: The Korea Herald)
지난주 하이닉스의 주채권은행인 외환은행이 제시한 워크아웃 조기졸업안은 하이닉스의 지분 81를 보유하고 있는 채권단 4분의 3의 찬성으로 통과되었다고 외환은행은 성명을 통해 말했다.
Ssangyong, which commands about 10 percent of the local auto market, came under creditor ownership after the parent Daewoo Group collapsed in 1999 under a pile of debt. (출처: The Korea Herald)
국내 자동차시장의 10퍼센트를 차지하고 있는 쌍용차는 1999년에 모기업인 대우그룹이 부채로 와해된 뒤 채권단에 소유권이 넘어갔다.
Hynix shares, which were shored up three times between 2001 and 2002 with creditor cash injections, are up for sale by creditors who own 81.4 percent of the company. (출처: The Korea Herald)
2001년과 2002년에 채권단의 현금 투입으로 세 번이나 구제금융을 받았던 하이닉스의 주식은 회사 지분 81.4퍼센트를 소유하고 있는 채권단에 의해 매각이 추진되고 있다.
Creditor banks such as Korea First Bank, the state-run Korea Development Bank and Korea Exchange Bank held 20 trillion won in Daewoo Group debt when the conglomerate sank in 1999. (출처: The Korea Herald)
제일은행, 산업은행, 외환은행 등과 같은 채권 은행들은 1999년 대우그룹 파산시 대우그룹에 20조원을 대출해 준 상태였다.
Unless a decision on a capital increase is made by Dec. 29, there`s no other way than liquidation, said Yoo Ji-chang, governor of main creditor Korea Development Bank, after a meeting with other bank chiefs. (출처: The Korea Herald)
“12월 29일까지 증자 결정이 내려지지 않으면 청산 외는 달리 방법이 없다”고 유지창 산업총재가 은행장회의를 마치고 말했다.
Hyundai Group is to set up a task force by the end of this year to buy back its former flagship unit Hyundai Engineering and Construction Co. from creditor banks. (출처: The Korea Herald)
현대그룹이 채권단으로 넘어간 과거 대표적인 기업이었던 현대건설을 다시 인수하기 위해 올 연말까지 태스크포스팀을 구성할 예정이다.
With the graduation, Hynix, which fell under creditor supervision in late 2001 due to a liquidity crisis, will now be able to make management decisions such as investments without the approval of creditors. (출처: The Korea Herald)
유동성 위기로 2001년 말부터 채권단의 감독을 받던 하이닉스는 이제 워크아웃을 졸업하게 되어 채권단의 동의 없이도 투자 등 경영상의 결정을 내릴 수 있게 된다.
The current management took the office in 2000 after the collapse of the parent Daewoo Group placed Ssangyong under the creditor ownership. (출처: The Korea Herald)
현 경영진은 대우그룹이 붕괴하면서 쌍용차가 채권단 소유에 놓이게 된 지난 2000년 취임했다.
At that time, we thought about every option for Daewoo Group but the liquidation was basically the only option left, said an official who headed a creditor bank. (출처: The Korea Herald)
“그 당시 채권단은 대우그룹에 대한 모든 옵션을 고려했지만 청산만이 유일한 옵션으로 남게 되었다”고 채권 은행단을 이끌었던 한 관계자는 말했다.
Creditors of LG Card Co. may offer to pay more for a proposed buyout of the card company`s debt held by LG Group, the main creditor said yesterday. (출처: The Korea Herald)
LG카드 채권단은 LG그룹이 보유하고 있는 LG카드 부채의 인수를 위해 보다 많은 금액을 지불하겠다는 제의를 할 수 있다고 주채권은행이 어제 말했다.
On Tuesday, Hynix Semiconductor Inc. regained control of its operations after nearly four years under creditor management ahead of schedule as it raised $1.25 billion during May and June to pay down debt. (출처: The Korea Herald)
화요일에 하이닉스반도체는 5월과 6월에 채무상환자금 12억 5000만불을 조성하여 약 4년간의 채권단 관리를 끝내고 일정보다 먼저 경영권을 되찾았다.
In July, Hynix regained control of its operations yesterday after nearly four years under creditor management. (출처: The Korea Herald)
하이닉스는 지난 7월 근 4년간의 채권단 관리에서 벗어나 경영권을 되찾았다.
The world`s second-largest computer chipmaker graduated from its debt-workout program about 18 months ahead of schedule as it raised $1.25 billion during May and June to pay down debt, its main creditor bank said. (출처: The Korea Herald)
세계 2위의 컴퓨터칩회사인 하이닉스는 5월과 6월 중에 부채 상환자금 12억 5000만불을 조성하여 예정보다 18개월 먼저 워크아웃을 졸업했다고 주채권은행이 발표했다.
Shares of LG Card Co., the nation`s largest credit card company, soared by the 15-percent daily limit to close at 3,500 won on news that state-run Korea Development Bank may lead a bailout of LG Card and comment by Minister of Finance and Economy Kim Jin-pyo, who said the government would help creditor-banks revive the card company. (출처: The Korea Herald)
국내 최대의 카드사인 LG카드의 주가는 국책은행인 한국산업은행이 LG카드의 지원에 앞장설 것이라는 소식과 채권은행단의 카드사 정상화를 정부가 지원하겠다는 김진표 재정경제부 장관의 발언에 힘입어 일일 상한폭인 15퍼센트까지 치솟아 3,500원 가까이에서 마감했다.
Hynix is seen to be well on track with normalization efforts after two large creditor bailouts, the last in December 2002. (출처: The Korea Herald)
하이닉스는 2002년 12월을 마지막으로 두 번의 대규모 채권자 구제금융을 거쳐 정상화 노력이 잘 진행되고 있는 것으로 보여진다.
Daewoo Precision came under creditor ownership after its parent Daewoo Group collapsed in 1999 under a mountain of debt. (출처: The Korea Herald)
대우정밀은 지난 99년 과도한 부채로 인해 모기업인 대우그룹이 파산한 이후 채권단의 관리 하에 놓여 왔다.
After LG Group delivered its decision, creditors discussed adjusting their cash buyout offer as one of various possibilities, said Yoo Jong-ho at the LG Card management team of Korea Development Bank, the main creditor bank. (출처: The Korea Herald)
“LG그룹이 결정 내용을 통보한 후 채권단은 다양한 가능성 중 하나인 채권 현금 매입 금액을 조정하는 방안에 대해 논의했다”고 주채권은행인 산업은행의 유종호 LG카드 관리팀장은 말했다.
Talks fell through, with Hanarotelecom and Dacom offering around 400 billion won, far below the creditor`s asking price, which was reported between 600 billion won and 700 billion won. (출처: The Korea Herald)
하나로텔레콤과 데이콤이 6-7천억 규모로 알려진 채권단의 매도가격에 훨씬 못미치는 4천억달러를 제시하는 바람에 협상은 결렬되었다.
Massive losses at the company necessitated creditor-led bailout packages in October 2001 and December 2002. (출처: The Korea Herald)
대규모 적자로 인해 2001년 10월과 2002년 12월 하이닉스 채권단 주도 하에 회사 구제계획이 실시되었다.
Following the evaluation, (main creditor) Korea Development Bank has been mediating between other creditors regarding their possible contributions, said Park Nam-tae of Kookmin Bank`s workout team. (출처: The Korea Herald)
“평가 후 주채권은행인 산업은행은 추가 자금 지원과 관련해 여타 채권단과 논의를 벌이고 있다”고 박남태 국민은행 워크아웃팀장은 말했다.
Citigroup, a Thrunet creditor, owns 0.4 percent of the company`s new shares and holds 55 billion won of the company`s debt and outstanding liabilities. (출처: The Korea Herald)
두루넷의 채권은행인 시티그룹은 두루넷 신주의 0.4%를 보유하고 있고 기존 부채 중에서 550억원을 보유하고 있다.
Earlier this month, Hynix`s creditor banks, which own 81 percent of the chipmaker, approved the sale to Citigroup Venture Capital for 954.3 billion won ($820.3 million). (출처: The Korea Herald)
이달 초 지분의 81%를 보유하고 있는 하이닉스의 채권단은 비메모리 부문을 씨티쪽에 9천543억원에 매각하기로 최종 동의했다.
Chohung Bank, the main creditor of Ssangyong Motor Co., said yesterday that several automakers had shown interest in the nation`s fourth-largest carmaker after the breakdown of talks to sell it to China National Bluestar Corp. (출처: The Korea Herald)
쌍용차의 주채권단인 조흥은행은 어제 중국의 국영기업 블루스타와의 매각 협상이 결렬된 후 몇몇 자동차업체들이 국내 4위의 자동차업체인 쌍용차 인수에 관심을 보이고 있다고 밝혔다.
Hynix`s early exit from creditor supervision stems from our improved financial performance based on aggressive restructuring, price competitiveness and win-win relations between labor and management, the chipmaker said in a statement. (출처: The Korea Herald)
“하이닉스의 채권단 관리 조기 졸업은 공격적인 구조조정과 가격 경쟁력 그리고 노사간의 상생관계를 바탕으로 하여 재무실적이 개선되었기 때문”이라고 동사는 발표했다.
Adding to their burdens, SK Global, renamed SK Networks Co., was found to have inflated its earnings by 1.5 trillion won in March last year, eating into earnings of main creditor Hana Bank and other lenders. (출처: The Korea Herald)
이와 함께 SK글로벌 (SK네트웍스로 개명)이 지난 해 3월 순이익을 1조5천억원이나 부풀린 것으로 드러나면서 주채권은행이 하나은행과 기타 은행들의 순이익을 잠식했다.
We can either renegotiate with Bluestar after having a `cooling period` for a while or launch a new auction after enhancing Ssangyong`s corporate value, said Chun Hyeong-jin, an official at Chohung Bank, the main creditor of the carmaker. (출처: The Korea Herald)
쌍용차의 주채권은행인 조흥은행의 천형진 임원은 “우리는 당분간 냉각기를 가진 후 블루스타와 재협상 하거나 아니면 쌍용차의 기업가치를 높인 후에 새로운 입찰을 실시할 계획입니다.
Asked if the bank has plans to take legal action against Kim Woo-choong, the founder of the now-defunct Daewoo Group as a main creditor, KFB`s Filmeridis declined to comment. (출처: The Korea Herald)
주거래은행으로서 파산한 대우그룹의 김우중 전 회장에게 소송을 걸 계획이 있느냐는 질문에 필메리디스 은행장은 언급을 회피했다.
Hwang Young-key, president of Woori Financial Holding Co., said yesterday that creditor banks which own a 17.6 percent stake in Samsung Life Insurance Co. are considering a lawsuit against Samsung Group to recover losses incurred by defunct Samsung Motor Inc. (출처: The Korea Herald)
황영기 우리금융지주 회장은 어제 삼성생명의 지분 17.6퍼센트를 소유하고 있는 채권은행들이 삼성자동차 부실에 따른 손실을 만회하기 위해 삼성그룹의 제소를 고려하고 있다고 말했다.
After the collapse of the parent Daewoo Group, Ssangyong underwent a creditor-led debt workout program to normalize its business. (출처: The Korea Herald)
모기업인 대우그룹이 붕괴된 이후 쌍용차는 사업 정상화를 위해 채권단 주도 하에 워크아웃프로그램의 관리를 받아왔다.
Shanghai Automotive will purchase a 48.9 percent stake in Ssangyong at 10,000 won ($8.90) a share, said main creditor Chohung Bank. (출처: The Korea Herald)
상하이자동차는 쌍용차 지분의 48.9퍼센트를 주당 만원(8.9불)에 인수했다고 주채권은행인 조흥은행이 밝혔다.
But Goldman Sachs, the liquor maker`s leading creditor, raised its valuation significantly to 3.6 trillion won last month, citing Jinro`s improved business and the presence of previously disclosed tax credits, adding to uncertainty surrounding the final auction price. (출처: The Korea Herald)
그러나 진로의 주채권은행인 골드만삭스는 지난달 진로의 영업실적 개선과 기존에 공개된 세금혜택의 존재, 최종 입찰 가격을 둘러싼 불확실성의 증가 등을 사유로 들며 진로의 기업가치를 3조6천억원으로 크게 상향 조정했다.
Hynix Semiconductor Inc. regained control of its operations yesterday after nearly four years under creditor management, clearing the way for the once-troubled chipmaker to focus on developing its core competitiveness. (출처: The Korea Herald)
하이닉스반도체가 근 4년간의 채권단 관리에서 벗어나 어제 경영권을 되찾음으로써 한때 부실에 처했던 반도체회사가 핵심적인 경쟁력 개발에 전념할 수 있는 길이 열리게 됐다.
LG Card Co.`s request for additional bailout funds will have a negative impact on the Korean banking sector, though creditor banks are unlikely to accept it, Samsung Securities Co. predicted. (출처: The Korea Herald)
LG카드가 추가 구제금융을 요청함에 따라 채권단이 이를 수용할 가능성이 없긴 하지만 한국의 은행부문에 부정적인 영향을 미칠 것이라고 삼성증권이 전망했다.
Yu Si-yol, then-president of Korea First Bank, the main creditor bank of Daewoo, and other creditors strongly denied their involvement in Kim`s exile. (출처: The Korea Herald)
옛 대우그룹 주채권은행인 제일은행 은행장이었던 유시열씨와 또 다른 채권단 관계자는 김 전 회장의 출국에 관여했다는 주장을 전면 부인했다.
Woori is the main creditor of debt-laden Daewoo Telecom and has been selling the company`s assets. (출처: The Korea Herald)
우리은행은 부채가 산적한 대우통신의 주거래은행으로 이 회사의 자산을 매각해 왔다.
If creditors go ahead with their plan, it will be the most expensive civil lawsuit ever to be filed in the country. (출처: The Korea Herald)
이번 소송은 사상 최대 규모의 민사 소송이 될 전망이다.
They had to shell out money to their creditors. (출처: BBI Word Combi)
그들은 채권자들에게 거액을 지불해야만 했다.
Weighed down by debt, the company was placed under joint supervision by creditors in October 2001. (출처: The Korea Herald)
동사는 부채과다로 인해 2001년 10월부터 채권단의 공동관리를 받아 왔다.
We had to fork over our savings to our creditors. (출처: BBI Word Combi)
우리는 채권자들에게 예금한 돈을 어쩔 수 없이 넘겨 주어야 했다.
Creditors were told that the LG brand can be used until March 2006. (출처: The Korea Herald)
채권단은 LG 브랜드를 2006년 3월까지 사용할 수 있다고 통보 받았다.
The Chinese company submitted its final bid for Ssangyong to the creditors last week. (출처: The Korea Herald)
블루스타는 지난 주 쌍용차에 대한 최종 입찰제안서를 채권단에 제출했다.
We have notified Ssangyong creditors of our intention and expect to meet next week. (출처: The Korea Herald)
우리는 쌍용차 채권단에 우리의 의향을 통보했고 다음 주 만날 예정입니다”라고 말했다.
Creditors had earlier agreed not to sell Hynix shares until the end of 2006. (출처: The Korea Herald)
앞서 채권단은 2006년 말까지 하이닉스 주식을 매각하지 않기로 합의한 바 있다.
We have settled our accounts with our creditors. (출처: BBI Word Combi)
우리는 채권자에게 빌린 돈을 청산했다.
free oneself from debts; clear up one´s debts; pay off one´s creditors (출처: 동아 프라임 한영사전)
빚을 벗다
Creditors also did not rule out future negotiations with Bluestar. (출처: The Korea Herald)
채권단도 블루스타와의 차후 협상 가능성을 배제하지 않았다.
Creditors hope to retrieve 2.9 trillion won worth of debt. (출처: The Korea Herald)
채권단은 2조 9000억원 정도의 대출을 회수할 수 있을 것으로 생각하고 있다.
The annual interest rate is 7.5 percent - much higher than bank lending rates, which suggests LG Group can become a free rider on what creditors have built up, he said. (출처: The Korea Herald)
“연 이자율이 7.5%로 시중 은행의 여신 금리보다 훨씬 높은 데 이는 LG그룹이 채권단에 의해 살아난 LG카드에 무임승차하고 있음을 보여준다”고 그는 말했다.
Meanwhile, Korea Development Bank said yesterday that it will not participate in the creditors` planned sale of 24 percent of Hynix shares, to be completed before the year end. (출처: The Korea Herald)
한편 한국산업은행은 어제 올 연말 이전에 완료될 예정인 채권단의 하이닉스 주식 24퍼센트 매각에 참가하지 않을 것이라고 말했다.
Creditors of LG Card said they hope to complete the sale of the card firm before March next year. (출처: The Korea Herald)
LG카드 채권단은 내년 3월 이전에 LG카드의 매각을 마무리짓기를 바라고 있다고 말했다.
Hynix creditors said early this month that they plan to sell about a third of their combined 74 percent stake this year to recoup some of the $4.6 billion spent rescuing the company in 2001 and 2002. (출처: The Korea Herald)
하이닉스 채권단은 이달초에 총 소유지분 74퍼센트의 1/3을 올해 중에 매각하여 2001년과 2002년에 동사 구제를 위해 지원됐던 46억불의 일부를 회수할 계획이라고 말했다.
It`s (early graduation from workout) is a positive factor allowing the company to raise capital on its own and make decisions to raise the company value rather than profit for creditors, he added. (출처: The Korea Herald)
“(워크아웃을 조기졸업한 것은) 동사가 자체적으로 자본을 늘리고 채권단의 이익보다는 기업가치를 높이려는 결정을 하도록 하는 긍정적인 요인이다”라고 그는 덧붙였다.
Newbridge also said that it has plans to invest in another Korean company and that it has not had talks with either the creditors of Samsung Life or the company itself. (출처: The Korea Herald)
뉴브리지는 또 국내 다른 기업에 투자할 계획이며 삼성생명 채권단이나 삼성생명 등 어느 쪽과도 대화를 한 적이 없다고 밝혔다.
Creditors countered that the group is applying the logic only for its sake, not for other lenders. (출처: The Korea Herald)
채권단은 엘지그룹이 자신에게 이익이 되는 경우에만 논리를 적용한다고 맞받아쳤다.
At 22,500 won per share, the consortium will purchase 67 percent of the stake held by Korea Development Bank and seven other creditors. (출처: The Korea Herald)
이 컨소시엄은 주당 22,500원에 한국산업은행을 비롯한 8개 채권은행이 소유하고 있는 지분의 67퍼센트를 매입할 예정이다.
Creditors of SK Networks Co., who had been in talks with MetLife since then, were expected to sign a deal to sell a 97.4 percent stock for 290 billion won ($289 million) as early as January, according to industry sources. (출처: The Korea Herald)
업계 소식통에 따르면 그후 메트라이프와 매각 협상을 벌여온 SK네트웍스 채권단은 1월초까지 SK생명의 지분 97.4%를 2,900억원에 매각할 계획이었다고 한다.
Creditors plan to keep the remaining stake until the end of 2007 but this could change depending on whether they find a suitable strategic partner, the bank said. (출처: The Korea Herald)
채권단은 2007년말까지 나머지 지분을 계속 보유할 계획이나 적당한 전략적 파트너의 출현 여부에 따라 변경될 수 있다고 외환은행은 말했다.
Employees at Pan Ocean Shipping Co. yesterday demanded 3.3 percent of their company after the largest-shareholder, Korea Development Bank, and other creditors sell 67 percent of their stake to preferred bidder STX Corp., refusing to cooperate with a due diligence process until their demands are met. (출처: The Korea Herald)
범양상선의 직원들은 최대주주인 한국산업은행을 비롯한 채권단이 소유 지분의 67퍼센트를 우선협상 대상자인 STX에 매각하자 어제 회사 주식의 3.3퍼센트를 요구하면서 자신들의 요구가 관철되기 전까지는 실사작업에 협조하지 않겠다고 말했다.
Meanwhile, creditors, who swapped about 4.8 trillion won of debt for an 81.4 percent stake since 2001 to bail out the chipmaker, will continue to have the right to participate at board and shareholder meetings to decide important management issues. (출처: The Korea Herald)
한편 하이닉스 구제를 위해 2001년 이후 약 4조 8000억원의 대출금을 81.4퍼센트의 지분으로 맞바꾼(출자전환) 채권단은 이사회와 주주총회 참가권을 계속 보유하여 중대한 경영상의 결정에는 계속 관여하게 된다.
As we proceed with this legal action, we will also actively seek the share buyers, said one of the creditors. (출처: The Korea Herald)
채권단 관계자는 “이번 소송과 별개로 삼성생명 주식에 대한 매각 작업은 계속 진행할 예정”이라고 말했다.
Creditors of Samsung Motors hoped to sell a 17 percent stake in the top life insurer by the end February. (출처: The Korea Herald)
삼성자동차 채권단은 2월말까지 삼성생명 지분 17%를 매각하기를 바라고 있다.
People close to the situation, however, questioned whether the latest praise and upgrade for Jinro`s reputation is an attempt by creditors to raise the overall valuation of the company before it goes on sale. (출처: The Korea Herald)
그러나 상황에 정통한 이들은 최근 진로의 기업 이미지 제고가 매각에 앞서 채권단들이 회사의 전반적인 기업 가치를 높이려는 시도가 아닌지 여부를 의문시하고 있다.
It plans to sign a contract with Ssangyong`s creditors by end of this month to purchase 48.9 percent of the company. (출처: The Korea Herald)
동사는 이달 말까지 쌍용차의 지분 48.9퍼센트를 인수하는 계약을 쌍용차 채권단과 체결할 계획이다.
Although Kim backtracked as his remarks sparked a firestorm in political circles back home and recently changed the persons behind his exile from government officials to creditors, many still seem to believe that it was government officials. (출처: The Korea Herald)
자신의 발언이 국내 정계에 파문을 일으키자 출국 배경에 있는 인물을 정부 관리에서 채권단으로 바꾸며 자신의 발언을 철회했음에도 불구하고 많은 이들은 여전히 정부 관리가 출국을 권유했을 거라고 믿고 있는 듯 보인다.
The board of LG Card meets today, hoping to approve a plan to inject fresh capital with the proposed aid from creditors and its former parent, LG Group. (출처: The Korea Herald)
엘지카드 이사회는 채권단과 과거 모기업인 엘지그룹의 지원으로 신규 자본을 투자하는 계획이 승인되기를 바라며 오늘 열린다.
Hynix, 81 percent owned by creditors as a result of several large bailouts through 2002, had been seen as recovering from its past financial distress after posting operating profits for the fourth quarter and signing a contract last month to set up two joint-venture chip factories in China worth $2 billion. (출처: The Korea Herald)
2002년까지 수 차례의에 걸친 구제 금융의 결과로 채권단 지분율이 81%에 달하고 있는 하이닉스는 4분기 연속 영업흑자 기록 및 지난달 20억달러 규모의 중국 내 합작벤처 설립계약 체결 등 과거의 경영난에서 회복하고 있는 것으로 간주되어 왔다.
Creditors of SK Networks Co., who are in talks with MetLife over the sale, are expected to sign a deal to sell its life insurer affiliate next Thursday. (출처: The Korea Herald)
메트라이프생명과 매각 협상을 벌이고 있는 SK네트웍스의 채권단은 다음주 목요일 매각 계약을 체결할 것으로 예상하고 있다.
Samsung Group pledged to pay back the debts after its insurance subsidiary is listed on the market, in an agreement with the creditors. (출처: The Korea Herald)
삼성그룹은 채권단과의 합의에 따라 삼성생명이 상장된 이후에 부채를 상환하기로 약속했다.
However the group kept putting off the listing, and with the agreement about to expire at the end of this month, the coalition of creditors decided take a collective action in filing the lawsuit against South Korea`s largest conglomerate. (출처: The Korea Herald)
그러나 삼성생명 상장이 이루어지지 않고 있는데다 채권소멸 시한인 이달 말일을 앞두고 소송을 내기로 한 것이다.
Creditors initially proposed to buy the 500 billion won for free and the remaining 675 billion won for 260 billion won - or 38.8 percent of face value. (출처: The Korea Herald)
당초 채권단은 5천억원을 무상으로 매입하고 나머지 채권 6,750억원은 액면가의 38.8%에 해당하는 2,600억원에 매입하겠다고 제안했다.
The president of LG Card Co. piled the pressure on LG Group by saying yesterday that without the conglomerate`s help, any independent rescue of the troubled card firm by its creditors will be impossible. (출처: The Korea Herald)
LG카드 사장은 어제 LG 그룹의 지원 없이 채권단만으로는 회사의 독자 회생이 불가능하다고 말하며 그룹에 지원 압력을 가했다.
The creditors plan to sell a 30 percent stake at home or overseas and subsequently sell the remaining 51 percent stake after 2007, said the bank statement. (출처: The Korea Herald)
채권단은 하이닉스의 지분 30%를 국내외에서 판매한 다음 2007년 이후에 나머지 지분 51%를 매각할 계획이라고 외환은행은 성명에서 말했다.
National burden, indicating each individual`s contribution to taxes, pension funds and social security expenses, differs from national debt that refers to the central government`s debt incurred from outside creditors. (출처: The Korea Herald)
세금에 국민연금 등 사회보장 기여금을 더한 금액인 국민부담금은 정부의 빚인 국가채무와는 다른 개념이다.
Hynix shares gained about 5 percent on Thursday following news that creditors approved a $1.5 billion debt refinancing plan that will allow management to regain control of the company 20 months ahead of schedule. (출처: The Korea Herald)
하이닉스 주가는 채권단이 15억불 채무 재조정계획을 승인하여 경영진이 예정보다 20개월 먼저 경영권을 되찾게 되었다는 소식에 지난 목요일 약 5퍼센트 상승했다.
Creditors of Korea Express are expected to find the company`s new owner in June, possibly by making a third party purchase newly-issued stocks (a method of paid-in capital increase). (출처: The Korea Herald)
“대한통운 채권단은 아마도 제 3자 배정에 의한 신주인수권 (납입자본 증자방식)을 통해 6월에 새로운 회사 주인을 선정할 전망이다.
According to prosecutors, Kim said that he accepted the proposal in order to stay out of the business while the creditors were dealing with the group`s bankruptcy. (출처: The Korea Herald)
검찰에 따르면 김 전 회장은 채권단이 그룹 청산 문제를 취급하는 동안 사업에서 손을 떼기 위해 출국 제안을 받아들였다고 말했다.
LG Card Co., which is currently managed by creditors and expected to be put up for sale next year, has been speculated to be a potential target. (출처: The Korea Herald)
현재 채권단이 관리하고 있고 내년에 매각 대상이 될 것으로 예상되는 LG카드가 가능성 있는 인수 대상으로 추측되어 왔다.
Bluestar, a Chinese chemical maker, was dropped as preferred bidder by Ssangyong creditors last month after it failed to submit information on a firm price and a letter of support from the Beijing government. (출처: The Korea Herald)
지난 달 중국 화학업체인 블루스타가 쌍용차 인수가격과 중국 정부의 승인서를 제출하지 않자 쌍용차 채권단은 블루스타의 우선협상대상 지위를 박탈했다.
We don`t know what the end result will be but creditors will also be taking part in the final decision, said the spokesman. (출처: The Korea Herald)
“최종 결과가 어떻게 될지 모르지만 채권단도 최종 결정에 참여할 것”이라고 회사 관계자는 말했다.
Creditors currently hold a 81.4 percent stake in the company following two large bailouts amounting to 3.8 trillion won, the last one in December, 2002. (출처: The Korea Herald)
채권단은 2002년 12월을 비롯해 두 번에 걸쳐 3조 8000억원에 달하는 거액의 구조금융을 지원해 현재 81.4퍼센트의 지분을 가지고 있다.
If the Samsung board refuses, the creditors will have no option other than a lawsuit, he said. (출처: The Korea Herald)
삼성 이사회가 수용을 거부할 경우 채권단은 소송 밖에는 다른 방안이 없을 것이라고 그는 말했다.
Talks fell through after Hanarotelecom and Dacom offered around 400 billion won for the purchase, far below the creditors` asking price that was between 600 billion won to 700 billion won. (출처: The Korea Herald)
인수 협상은 하나로통신과 데이콤이 채권단측이 요구한 6천-7천억원에 크게 못미치는 약 4천억원을 인수 가격으로 제시하면서 결렬되었다.
In case of liquidation, creditors could recover a combined 8.9 trillion won, while the company would be worth 15.7 trillion won if it stays in business, according to Hwang. (출처: The Korea Herald)
황 행장에 따르면 청산을 하게 되면 채권단은 8조 9000억원을 회수할 수 있는데 이 회사가 영업을 계속할 경우 회사가치는 15조 7000억원이라고 한다.
LG Card, controlled by its creditors, recently asked for an injection of 1.5 trillion won to improve its financial health. (출처: The Korea Herald)
LG카드는 현재 채권단에 의해 관리되고 있는데 최근 자금사정 개선을 위해 1조 5000억원의 투입을 요청했다.
Yoo did not disclose how much LG Group was asked to provide, saying it is less than the creditors` second offer of 770 billion won. (출처: The Korea Herald)
유 총재는 채권단의 두번째 제의했던 7,700억원보다는 적었다면서 엘지그룹에 대한 요구액을 공개하지 않았다.
The labor union demanded job security from SK creditors but has never contacted MetLife officials directly to discuss the matter, said a SK Life official. (출처: The Korea Herald)
“노조가 SK 채권단에 고용 보장을 요구했지만 메트라이프 임원과 직접 만나 이 문제를 논의하지는 못했다”고 SK생명 관계자는 말했다.
We are currently discussing the purchase price with creditors and believe the final sales contract will be reached without further hesitation, said a Hanarotelecom spokesman. (출처: The Korea Herald)
“우리는 현재 채권단과 인수가격을 협의하고 있고 더 이상 지체하지 않고 최종 본계약을 맺을 계획이다”라고 하나로텔레콤 관계자는 말했다.
Creditors of LG Card Co. hope to complete the sale of LG Card, the nation`s second-largest card issuer, before March next year, the governor of the Korea Development Bank said Saturday. (출처: The Korea Herald)
LG카드 채권단은 국내 2위의 카드사인 LG카드를 내년 3월 이전에 매각 완료하기를 바라고 있다고 산업은행 총재는 토요일 말했다.
Daewoo creditors yesterday said that they decided to dismantle the group six years ago based on market forces. (출처: The Korea Herald)
대우그룹 채권단은 6년전 시장력에 의해 대우그룹을 해체하기로 결정했다고 어제 말했다.
The consortium was selected last month by the company`s creditors as a preferred bidder. (출처: The Korea Herald)
이 컨소시엄은 지난 달에 회사 채권단에 의해 우선협상대상자로 선정되었다.
The former Daewoo boss stuck to his earlier statement made on the first day of interrogation that Daewoo`s creditors and executives persuaded him to leave the country. (출처: The Korea Herald)
김 전 회장은 대우 채권단과 임원들이 자신을 설득해 출구했다는 조사 첫날 진술했던 내용을 계속 고수했다.
The nation`s No. 2 conglomerate on Monday rejected the creditors` offer of swapping more than half of 1.175 trillion won in LG Card debt it holds for equity. (출처: The Korea Herald)
한국 2위의 재벌은 월요일에 엘지카드에 대해 보유하고 있는 1조 1750억원의 채권을 출자로 전환하라는 채권단의 제안을 거부했다.
The possible blow LG Card`s failure could deal to the local financial industry was the main justification for the government when it pressured creditors and LG Group into providing a 5 trillion won bailout of the near-bankrupt company in January. (출처: The Korea Herald)
LG카드의 파산이 국내 금융업계에 몰고올 수 있는 엄청난 파장은 정부가 채권단과 LG그룹에 압력을 행사해 지난 1월 거의 파산 상태에 놓인 LG카드에게 5조원의 구제 금융을 지원토록 한 주된 명분이었다.
The price of the purchase is negotiable until the final sale contract is reached next year, depending on how the talks go with the creditors, said Hanarotelecom Vice President Doo Won-soo. (출처: The Korea Herald)
구매가격은 내년에 최종 판매계약이 체결되기 전까지는 채권단과의 대화가 어떻게 되느냐에 따라 협상이 가능하다”고 두원수 하나로텔레콤 부사장이 말했다.
LG Card Co., which narrowly escaped bankruptcy in January thanks to a 5 trillion won bailout, is seeking additional aid from creditors to offset mounting losses and remain listed on the stock exchange. (출처: The Korea Herald)
지난 1월 5조원에 달하는 구제금융 덕분에 간신히 파산을 면한 LG카드는 급증세인 손실을 상쇄하고 증시 상장 지위를 유지하기 위해 채권단의 추가 지원 방안을 모색하고 있다.
As Hynix met all the preconditions for the early exit, creditors decided to end the debt rescheduling program on Tuesday, the Korea Exchange Bank said. (출처: The Korea Herald)
“하이닉스가 조기 졸업을 할 수 있는 모든 전제조건을 충족시켜 채권단은 화요일에 부채 재조정계획을 종료하기로 결정했다”고 한국외환은행이 밝혔다.
In January, creditors said they would raise at least 350 billion won by selling the brokerage. (출처: The Korea Herald)
지난 1월에 채권단은 LG증권 매각을 통해 최소한 3,500억원을 조성하겠다고 밝힌 바 있다.
On Monday, LG Group rejected creditors` demand to swap as much as 770 billion won of LG Card debt for equity as part of a 1.2 trillion won rescue package - one of three proposed options along with a cash buyout and liquidation of the card firm. (출처: The Korea Herald)
월요일 LG그룹은 LG카드의 채권 현금 매입과 청산과 더불어 3가지 옵션 중 하나로서 1조2천억원에 달하는 구제안의 일부로 LG카드의 부채 7,700억원을 출자전환해 달라는 채권단의 요구를 거부했다.
The automaker has been under a debt rescheduling agreement with creditors since then and has continued to sell vehicles. (출처: The Korea Herald)
그후 쌍용차는 채권단과의 채무 재조정 협정 하에서 자동차 판매를 지속해 왔다.
Taihan Electric Wire Co., which lost out to LG Cable, challenged the sale at a creditors` meeting last week. (출처: The Korea Herald)
엘지전선에 패한 대한전선은 지난 주 채권단 회의에서 매각에 항의했다.
Woori Bank, the nation`s second-largest lender, and other creditors of Daewoo Precision Industries Co. said on Wednesday that it received letters of intent from three bidders to buy a controlling 81.5 percent stake in the auto parts maker. (출처: The Korea Herald)
대우정밀의 경우 한국 2위의 은행인 우리은행을 비롯한 채권단은 수요일에 3개 입찰처로부터 이 자동차부품회사의 지분 81.5퍼센트를 매수하기 위해 의향서를 받았다고 말했다.
Newbridge demanded participation in the management of the top insurer, access to all corporate information and a key role in the company`s future public offering, according to creditors. (출처: The Korea Herald)
채권단에 따르면 뉴브리지는 삼성생명 경영권 참여, 모든 회사정보 사용, 향후 기업공개에서의 주도적 역할 등을 요구했다고 한다.
China National Bluestar Corp. said yesterday that it was willing to continue to negotiate with local creditors of Ssangyong Motors Co. over a proposed takeover of the Korean automaker, denying suggestions that it had withdrawn. (출처: The Korea Herald)
중국의 국영기업 블루스타는 어제 쌍용차 인수건을 놓고 쌍용차의 국내 채권단과 계속 협상할 의향이 있다고 말하며 인수 철회 보도를 부인했다.
Concerning the terms of the planned sale, creditors are open to every possibility, Yoo said. (출처: The Korea Herald)
매각 조건과 관련해 채권단은 모든 가능성을 염두에 두고 있다고 유 총재는 말했다.
LG Card Co.`s assets will exceed its debt in 2006 after two bailouts in a year, according to the Korea Development Bank, which manages the card issuer on behalf of creditors. (출처: The Korea Herald)
LG카드의 주채권은행인 한국산업은행에 의하면 1년에 두 번의 구제금융을 받았던 이 카드사의 자산이 2006년에는 부채를 초과할 것이라고 한다.
Chairman Lee was not bound by law to hand out the shares, but we decided to distribute the shares out of moral responsibility to our creditors, said Yun Jong-yong, Samsung Electronics vice chairman during a parliamentary audit session. (출처: The Korea Herald)
윤종용 삼성전자 부회장은 지난 10월 국회 국정감사에서 당시 이건희 회장은 법적인 책임은 없지만 도의적인 차원에서 사재인 삼성생명 주식을 출연한 것 이라고 말했다.
The history of this financial dispute dates back to 1999, when Samsung chairman Lee Kun-hee handed out 3.5 million shares of Samsung Life Insurance Co. to the creditors of its failed motor-making arm, to compensate for debts of 2.45 trillion won ($2.4 billion). (출처: The Korea Herald)
이 논란의 시작은 이건희 삼성 회장이 삼성차의 부채 2조4천500억원에 대해 삼성생명 주식 350만주를 채권단에게 제공했던 지난 1999년으로 거슬러 올라간다.
Early this year, the creditors bailed out the country`s second largest card issuer to keep it afloat. (출처: The Korea Herald)
올 초에 채권단은 한국 2위의 카드회사인 LG카드의 생존을 위해 구제금융을 지원한 바 있다.
LG Card, now valued at 3.4 trillion won, averted bankruptcy in December through its second bailout in a year from creditors and former major shareholders, including LG Group units, after returning to profitability in September. (출처: The Korea Herald)
현재 기업가치가 3조4천억원으로 평가되고 있는 LG카드는 지난해 9월 흑자로 돌아선 뒤 채권단과 LG그룹을 포함한 과거 주요 주주들로부터 한해 두번째의 구제 금융을 통해 12월 파산을 면했다.
Kim restated yesterday that he left the country on the request of creditors and Daewoo executives though they strongly denied it. (출처: The Korea Herald)
김 전 회장은 어제 자신은 강력 반대했지만 대우 채권단과 임원들의 요청에 따라 출국했다고 거듭 말했다.
Judge Seo Ki-suk said liquidation and sale of Jinro-Cable would not pay all of its creditors but was in the best interest of stabilizing the company. (출처: The Korea Herald)
서기석 판사는 진로산업의 청산과 매각은 채권자 모두에게 지급이 돌아가지는 않겠지만 회사의 안정에 가장 이익이 된다고 말했다.
Creditors led by KDB have spent more than 4 trillion won ($4 billion) bailing out LG Card, which sat on the verge of bankruptcy at the peak of the household debt crisis in 2003. (출처: The Korea Herald)
산은이 이끌고 있는 채권단은 2003년 가계 신용 붕괴가 최고조에 달했을 때 파산 직전까지 몰렸던 LG카드를 구제하느라 4조원 이상을 투입했다.
The conglomerate`s founding family and group affiliates have placed a combined 21.2 percent stake in the brokerage house in the hands of LG Card creditors led by the state-run bank. (출처: The Korea Herald)
LG그룹의 창업주 일가와 계열사들은 LG투자증권의 21.2퍼센트 지분을 산업은행이 주도하는 LG 카드 채권단에 넘겼다.
International Financial Review, a global financial weekly, on Wednesday commended the distiller of soju, a rice-based wine, with the IFR Asia-Pacific Debt Restructuring of the Year award, applauding the company as a rare success case where creditors, management and workers all benefited from the complete restructuring of a company under court receivership. (출처: The Korea Herald)
국제적인 금융 주간지인 인터내셔널 파이낸션 리뷰는 수요일 국내 굴지의 소주업체인 진로에 올해의 IFR 아태지역 최우수 구조조정기업상을 수여했다.
The Chinese chemical maker exited the bidding in March after it failed to agree on a takeover price with Ssangyong`s creditors. (출처: The Korea Herald)
이 중국계 화학업체는 지난 3월 쌍용차 채권단과 인수가 합의에 실패하자 입찰에서 손을 떼었다.
The stake was in exchange for the creditors` bailout of LG Card, which is strapped with delinquencies following a consumer credit binge in recent years. (출처: The Korea Herald)
이는 최근 소비자 신용거품에 이어 연체에 시달리는 LG카드에 대한 채권단의 지원 조건이었다.
On Dec. 13, creditors of Samsung Motors said it had picked a preferred bidder but refused to identify the investor, which industry analysts regarded as unusual. (출처: The Korea Herald)
12월 13일 삼성자동차 채권단은 우선협상대상자를 선정했다고 말하면서도 구체적인 투자자를 밝히기는 거부했는데 업계 전문가들은 이를 이례적이라고 간주했다.
The deal is a 5 percent discount from the 496 billion won Hanarotelecom offered in its original bid to Thrunet creditors in December, when it edged out LG Group`s broadband unit Dacom Corp. to be named as preferred bidder. (출처: The Korea Herald)
이번 인수 금액은 하나로텔레콤이 LG그룹의 광대역 계열사 데이콤을 누르고 우선입찰대상자로 선정되었던 작년 12월 하나로텔레콤이 두루넷 채권단에 제시한 당초 인수 제안가 4960억원에서 5% 인하된 액수이다.
The wire company became one of Jinro`s major creditors after buying 350 billion won of Jinro debt last year. (출처: The Korea Herald)
대한전선은 지난 해에 진로의 부채 3,500억원을 매수하여 주요 채권자 중 하나가 되었다.
Seoul Guarantee Insurance is one of the main creditors of Samsung Motors, the former car-manufacturing unit of Samsung Group, the nation`s biggest conglomerate. (출처: The Korea Herald)
서울보증보험은 국내 최대 재벌인 삼성그룹의 기존 자동차 계열사인 삼성자동차의 주채권자 중 하나이다.
The near-bankrupt LG Card, which made a record 5.6 trillion won loss in 2003, was bailed out with 5 trillion won by creditors and LG Group in January. (출처: The Korea Herald)
2003년 5조6천억원의 기록적 손실을 기록한 LG카드는 지난 1월 채권단과 LG그룹이 지원한 5조원으로 파산을 면했다.
This time too, they will have to go through pretty tough negotiations, said Ku Yong-uk, a credit-card sector analyst at Daewoo Securities Co. Creditors will probably push LG Group to contribute as much as possible so they can minimize their loads. (출처: The Korea Herald)
“이번에도 험난한 협상이 예상된다”고 구용욱 대우증권 카드업종 애널리스트는 말했다.
Earlier, creditors led by state-run Korea Development Bank spent more than 4 trillion won ($4 billion) bailing out LG Card, which sat on the verge of bankruptcy in 2003 (출처: The Korea Herald)
이보다 앞에는 2003년에 부도의 기로에 놓인 LG 카드를 국책은행인 한국산업은행 등의 채권단이 4조원(40억불) 이상을 투입하여 구제했다.
With the sale, creditors of Hanbo are expected to recover more than 1 trillion won, about one-sixth of the 6 trillion won the steelmaker owes. (출처: The Korea Herald)
이번 매각으로 한보철강 채권자들은 1조원이 넘는 금액을 회수할 것으로 기대되는 데 이 금액은 한보철강의 부채 6조원의 약 6분의 1에 해당한다.
Given that the improved financial soundness of LG Card, the more time we take for the sale, the greater leverage creditors have, Yoo said. (출처: The Korea Herald)
“LG카드의 재무건정성이 개선되고 있음을 감안할 때 매각 시점을 늦출수록 채권단의 협상력이 높아질 것”이라고 유 총재는 말했다.
In an earlier statement, Bluestar said it had no objection to Ssangyong creditors` decision last week to cancel the Chinese company`s priority bidder status. (출처: The Korea Herald)
이에 앞선 성명에서 블루스타는 지난 주 쌍용차 채권단이 블루스타를 우선협상자 대상에서 제외했다는 결정에 아무런 이의가 없다고 밝힌 바 있다.
As preferred bidder, Hanarotelecom is required to deposit 5 percent of the final purchase price to sign a memorandum of understanding with Thrunet creditors for the acquisition. (출처: The Korea Herald)
우선협상대상자가 된 하나로텔레콤은 최종매수가격의 5퍼센트를 예치하고 두루넷 채권단과 양해각서를 체결해야 한다.
Yoo Ji-chang, head of the state-run KDB, told reporters at a seminar that the creditors hope to aggressively pursue a sale late this year after taking into account the conditions of the local financial market. (출처: The Korea Herald)
유지창 산은 총재는 이날 세미나에서 채권단이 국내 금융시장 상황을 고려한 후 올해 말 LG카드의 매각을 본격 추진할 계획이라고 기자들에게 말했다.
Valued at 3.4 trillion won, LG Card averted bankruptcy last December through a second bailout from creditors and former major shareholders, including LG Group units, after returning to profitability in September. (출처: The Korea Herald)
자산 가치가 3조 4000억원에 달하는 LG 카드는 지난 해 9월 흑자로 돌아선 후 12월에는 채권단과 LG 그룹 등 과거 대주주들의 두 번째 구제금융을 통해 부도를 모면했다.
The creditors, including the main Seoul Guarantee Insurance Co. and Woori Financial Holding Co., are set on filing the lawsuit next Friday, demanding a total of 4.73 trillion won ($4.55 billion). (출처: The Korea Herald)
서울보증보험, 우리금융지주 등 삼성차 채권단은 다음주 금요일 총 4조7천300억원의 상환을 요구하는 소송을 제기하기로 결정했다.
The chemical company withdrew from takeover talks in March after failing to agree a purchase price with Ssangyong`s creditors. (출처: The Korea Herald)
이 화학회사는 쌍용차 채권단과의 인수가격 합의에 실패하자 3월에 인수협상을 포기했다.
In January this year, creditors saved the debt-ridden credit-card issuer by agreeing to a trillion won rescue package. (출처: The Korea Herald)
올 1월에 채권자들은 1조원을 지원하기로 합의하여 부채가 산적한 이 카드회사를 살려냈다.
Thrunet creditors, led by the state-run Korea Development Bank, staged the first tender in August last year. (출처: The Korea Herald)
산업은행이 주도하고 있는 두루넷의 채권단은 작년 8월 첫번째 입찰을 실시했다.
LG Group feels the measure would help creditors find a buyer for the card issuer, KDB officials said. (출처: The Korea Herald)
LG 그룹은 그러한 조치가 채권단이 LG카드 인수자를 찾는 데 도움이 될 것으로 보고 있다고 산은 관계자는 말했다.
Creditors led by Goldman Sachs hope to recoup some 2.9 trillion won in debt from the sale, and possibly more. (출처: The Korea Herald)
골드만삭스가 이끌고 있는 채권단은 진로 매각을 통해 2조9천억원 이상의 부채를 회수하길 희망하고 있다.
Yoo said creditors will ask the government to mediate in the negotiation as during January`s 5 trillion won bailout. (출처: The Korea Herald)
유 총재는 채권단이 1월의 5조원 구제금융 때와 마찬가지로 정부에 중재를 요청할 것이라고 말했다.
LG Card Co.`s creditors gave LG Group a deadline of today to decide whether to join a 1.2 trillion won bailout or see the process of liquidating the cash-strapped company started. (출처: The Korea Herald)
엘지카드사 채권단은 엘지그룹에 1조 2000억원 구조금융에 참가할 것인지 아니면 이 회사의 청산절차가 시작되는 것을 볼 것인지를 결정하라고 오늘 최후통첩했다.
Negotiations over Samsung Life Insurance Co., the nation`s largest insurer, have snagged over a dispute between Newbridge Capital LLC and creditors of the Korean company. (출처: The Korea Herald)
국내 최대 보험사인 삼성생명을 둘러싼 협상이 뉴브리지 캐피탈과 국내기업 채권단 사이의 분쟁으로 장애에 부딪치고 있다.
Deloitte & Touche LLP, which was hired by creditors to evaluate LG Card`s financial status, suggested that the company write down 82.5 percent of its outstanding shares and get 1.2 trillion won in new capital in order to keep its shares tradable. (출처: The Korea Herald)
채권단이 LG카드의 재무 상태를 평가하기 위해 고용한 Deloitte & Touche LLP는 LG카드가 기발행 주식의 82.5%를 소각해야 하며 주식 상장을 지속하기 위해 1조2천억원의 신규 자본금을 확보해야 한다고 제안했다.
Although the company`s earnings profile and balance sheet remain essentially unchanged from November 2003, when the company was rated `BBB,` its willingness to put family ownership concerns ahead of the interests of creditors and minority shareholders has revealed a higher appetite for risk than originally assumed, said Standard & Poor`s analyst Kim Eun-jin. (출처: The Korea Herald)
S&P 김은진 애널리스트는 지난해 11월 KCC가 `BBB` 등급일 때와 현재를 비교해볼 때 KCC의 수익 창출력과 재무구조에는 크게 변화가 없다 면서도 KCC가 현대엘리베이터와의 경영권 분쟁에서 채권단이나 소액주주의 이익보다는 직계가족 중심의 소유구조 구축에 더 많은 관심을 보였다는 것이 문제 라고 지적했다.
Creditors of former Samsung Motor Inc. plan to file a civil lawsuit against the Samsung Group next week to recover billions of dollars owed by the group`s now-defunct automotive subsidiary, officials said yesterday. (출처: The Korea Herald)
삼성자동차 채권단이 수십억달러를 회수하기 위해 다음 주 삼성그룹을 상대로 민사소송을 제기할 계획이다.
According to a memorandum of understanding reached Dec. 21 with Thrunet creditors led by the state-run Korea Development Bank, Hanarotelecom is required to sign a formal contract within 30 days of the MOU, which is Jan. 20. (출처: The Korea Herald)
하나로텔레콤이 앞서 지난달 21일 두루넷 채권단과 체결한 인수 양해각서 (MOU) 일정에 따르면 하나로텔레콤은 MOU 체결후 30일 이내 (20일)에 본계약을 해야 한다.
Creditors took control of Ssangyong in 1999, after the parent Daewoo Group collapsed. (출처: The Korea Herald)
채권단은 모기업인 대우그룹이 도산한 뒤 1999년에 쌍용차의 경영권을 인수했다.
Yoo said he wants creditors to recoup more than what they injected. (출처: The Korea Herald)
유 총재는 채권단이 투입한 비용 이상을 회수하길 바란다고 말했다.
Last year, Taihan Electric Wire became one of the soju maker`s major secured creditors after buying 350 billion won of Jinro`s secured debt. (출처: The Korea Herald)
지난해 대한전선은 진로의 담보 채무 중 3천5백억원을 매입한 수 진로의 주요 채권자 중 하나가 되었다.
Creditors and LG Group, Korea`s No. 2 conglomerate, together injected 5 trillion won into the near-bankrupt card company in January. (출처: The Korea Herald)
채권단과 국내 2위의 재벌기업인 LG그룹은 지난 1월 거의 파산상태에 빠진 LG카드에 5조원을 투입했다.
The plan also involves Hynix creditors selling a 30 percent stake at home or overseas. (출처: The Korea Herald)
이 계획에는 하이닉스 채권단이 국내외에서 지분 30퍼센트를 매각하는 것도 포함되어 있다.
divide the pooled assets of a debtor among the creditors; distribute[apportion] a debtor´s property among the creditors (출처: 동아 프라임 한영사전)
판셈하다
Under Daewoo`s debt workout program, the creditors extended new emergency loans of 4 trillion won to Daewoo affiliates and rolled over maturing short-term debt for six months to keep them afloat. (출처: The Korea Herald)
대우그룹이 워크아웃 프로그램에 놓이게 되자 채권단은 대우그룹을 살리기 위해 대우 계열사에 4조원의 자금을 신규로 대출해 주었고 만기가 돌아온 6개월 단기부채 상환을 연장시켜 주었다.
While creditors have provided trillions of won in liquidity, LG Group`s assistance via bond purchases has given the conglomerate about 100 billion won in interest income per year, Park noted. (출처: The Korea Herald)
채권단들이 수조원을 지원해온 데 반해 회사채 매입 방식을 통해 LG카드를 지원해 온 LG그룹은 연간 1천억원 상당의 이자소득을 챙기고 있다고 박 사장은 말했다.
The distiller entered court receivership in May 2003 and its creditors hope to recoup 2.9 trillion won. (출처: The Korea Herald)
진로는 2003년 5월 법정관리에 들어 갔고 채권단은 2조9천억원을 회수하기를 바라고 있다.
There is a slim chance of creditors injecting more cash into LG Card, but its cash crunch will weigh on banks until the problem is resolved, analyst Yoo Jae-sung said. (출처: The Korea Herald)
“채권단이 LG카드에 추가로 자금을 지원할 가능성은 희박하지만 문제가 해결되기 전까지는 LG카드의 자금부족이 은행들에 부담이 될 것”이라고 유재성 애널리스트가 말했다.
KDB, the fourth-largest shareholder of Hynix, wants to increase its influence when creditors unload the remaining 50.1 percent by end of 2007. (출처: The Korea Herald)
하이닉스의 네 번째로 큰 주주인 산업은행은 채권단이 2007년 말까지 나머지 지분 50.1퍼센트를 처분하고 나면 영향력을 늘리겠다는 계획이다.
Citigroup is among Thrunet`s creditors and owns 0.4 percent of the company`s new shares. (출처: The Korea Herald)
씨티그룹은 두루넷 채권은행의 하나이며 동사 신주의 0.4퍼센트를 소유하고 있다.
The bailout in January came after weeks of tense negotiations between creditors and LG Group and cost-cutting measures at LG Card. (출처: The Korea Herald)
지난 1월 LG카드에 대한 구제금융 지원은 채권단과 LG 그룹간 몇주에 걸친 힘든 협상과 LG카드의 자구책 발표 이후에 이루어졌다.
Hwang said the creditors will hold Samsung Group responsible for compensation. (출처: The Korea Herald)
황 회장은 채권단이 배상의무를 삼성그룹에 지울 것이라고 말했다.
Shanghai Automotive Industry Corp. China`s largest carmaker, yesterday reached a final contract with creditors of Ssangyong Motor Co. to buy Korea`s fourth-largest car company for about $500 million. (출처: The Korea Herald)
중국 최대의 자동차회사인 상하이자동차는 어제 쌍용자동차 채권단과 약 5억불에 한국 4위의 자동차회사인 쌍용차를 인수하는 최종 계약을 체결했다.
Korean creditors of the bankrupt Daewoo Group, which collapsed in 1998, own the remaining stake in GM Daewoo. (출처: The Korea Herald)
1998년 파산한 대우그룹의 국내 채권단은 GM대우차의 나머지 지분을 보유하고 있다.
In August 1999, Samsung Group Chairman Lee Kun-hee pledged the shares of the insurer to creditors as collateral to pay back Samsung Motor`s unpaid loan of 2.45 trillion won. (출처: The Korea Herald)
1999년 8월 이건희 삼성그룹 회장은 삼성생명의 주식을 2조4500억에 해당하는 삼성자동차의 미지급 부채를 상환하기 위한 담보로 채권단에 제공하기로 약속했다.
In return for the sale, creditors including Hana Bank helped rescue SK Group, hit by massive accounting fraud at SK Networks, formerly known as SK Global. (출처: The Korea Herald)
매각 조건으로 하나은행을 비롯한 채권단은 SK네트웍스 (구 SK글로벌)의 대규모 분식회계 파문으로 타격을 입은 SK그룹을 지원했다.
The creditors, led by Goldman Sachs, have been attempting to normalize the company and auction it off. (출처: The Korea Herald)
골드만삭스가 이끄는 채권단은 회사를 정상화시킨 다음 매각할 방안을 모색해 왔다.
Without LG Group`s participation, creditors will never shoulder the cost (of saving LG Card), CEO Park Hae-choon told a news conference. (출처: The Korea Herald)
“LG 그룹이 참가하지 않을 경우 채권단은 결코 LG카드 회생 비용을 부담하려 들지 않을 것”이라고 박해춘 LG카드 사장은 기자회견에서 말했다.
To sell Hynix Semiconductor Inc. and Hyundai Engineering & Construction Co., KDB will closely work with other creditors to prevent a possible transfer of key technology to global rivals. (출처: The Korea Herald)
하이닉스반도체와 현대건설 매각과 관련해 산업은행은 여타 채권단과 긴밀히 협력해 핵심 기술이 외국의 경쟁업체에 넘어가지 않도록 할 계획이다.
Despite LG Group`s rejection, industry analysts predicted that creditors and the group will eventually reach a compromise to avoid liquidating the nation`s second-largest card issuer. (출처: The Korea Herald)
LG그룹의 거부 결정에도 불구하고 업계 전문가들은 채권단과 LG그룹이 국내 2위의 카드사인 LG카드의 청산을 막기 위해 결국 타협을 볼 것으로 전망했다.
The sale, being managed by Merrill Lynch & Co., would enable creditors to recoup 2.9 trillion won. (출처: The Korea Herald)
메릴린치가 매각 주간사를 맡고 있는 이번 매각이 성사될 경우 채권단은 2조9천원을 회수하게 된다.
Taihan became one of the distiller`s major creditors after buying 350 billion won of Jinro`s debt in 2003. (출처: The Korea Herald)
2003년 진로산업의 부채 3,500억원을 인수한 대한전선은 진로산업의 주채권단의 하나가 되었다.
Hanarotelecom was selected by creditors last month as the preferred bidder to acquire Thrunet, the third-largest broadband Internet operator, which is currently under court receivership. (출처: The Korea Herald)
지난 달 채권단은 현재 법정관리에 놓여 있는 국내 3위의 광대역 인터넷 사업자인 두루넷 인수와 관련해 하나로텔레콤을 우선협상대상자로 선정했다.
Hanarotelecom Inc., the country`s second-largest fixed-line telephony and broadband operator, was named by creditors as the preferred bidder to acquire troubled Internet service provider Thrunet Co., industry sources said yesterday. (출처: The Korea Herald)
국내 2위의 유선전화 및 광대역 사업자인 하나로텔레콤이 두루넷의 우선협상 대상자로 채권단에 의해 선정되었다고 어제 업계 소식통이 말했다.
Meanwhile, the creditors ended talks in August this year with Kohlberg Kravis Roberts & Co., a U.S. buyout fund, about sales of its Samsung Life Insurance shares. (출처: The Korea Herald)
한편 채권단은 지난 8월 삼성생명 지분 매각과 관련해 미국 사모펀드 콜버그크라비스로버츠 (KKR)와 협상을 마쳤다.
LG Card Co.`s creditors have begun talks on providing additional aid to Korea`s second-largest card issuer, heralding yet another tug-of-war among reluctant lenders and LG Group. (출처: The Korea Herald)
LG카드 채권단이 업계 2위의 LG카드에 대한 추가 지원 방안을 놓고 협상을 시작함에 따라 지원을 꺼리는 금융기관과 LG 그룹 사이의 또 다른 줄다리기가 예고되고 있다.
Creditors have hired Bae Kim & Lee and Yoon & Yang to act as their legal representatives, officials said. (출처: The Korea Herald)
채권단은 이를 위해 최근 법무법인 태평양과 화우를 소송대리인으로 선임했다.
The firm was taken over by its major creditor, Continental Motors, in late 1932. (출처: Wikipedia)
With a judgment a creditor can attempt to garnish wages or seize certain types of property. (출처: Wikipedia)
No asset is more important to shield from creditor claims than a personal residence. (출처: Wikipedia)
We were the world’s leading creditor nation, with no trade deficit. (출처: USENET)
Otherwise, Bear may go into bankruptcy and the creditor gets nothing. (출처: Herald Tribune)
The proceeds, minus fees, are then given to the judgment creditor. (출처: Wikipedia)
America now is the world's largest borrower, and China the biggest creditor nation. (출처: USENET)
However, the language providing that the creditor has the rights of an assignee was dropped. (출처: Wikipedia)
Sullivan County, owed more than $8 million in taxes, is the resort's largest creditor. (출처: Wikipedia)
Representing a creditor's interests in a bankruptcy proceeding. (출처: Wikipedia)
Weak legal systems dilute creditor rights. (출처: Herald Tribune)
The next day an Amsterdam court extended temporary creditor protection. (출처: Wikipedia)
Verification should include at a minimum the amount owed and the name and address of the original creditor. (출처: Wikipedia)
If a creditor fails to abide by the Fair Credit Billing Act, you do not need to repay the disputed amount. (출처: eHow)
Once you consolidate a loan, you owe that money to the new lender, not to the original creditor. (출처: wikiHow)
A creditor is fully secured if the value of the collateral for its loan to the debtor equals or exceeds the amount of the debt. (출처: Wikipedia)
A partner's judgment creditor may obtain an order charging the partner's "transferable interest" to satisfy a judgment. (출처: Wikipedia)
In the law of debtor and creditor, appropriation of payments is the application of a particular payment for the purpose of paying a particular debt. (출처: Wikipedia)
Creditor's Rights is a legal term used to describe a lawyer's specialized practice area focused on the collection of debts on behalf of creditors. (출처: Wikipedia)
A debt is created when a creditor agrees to lend a sum of assets to a debtor. (출처: Wikipedia)
This means that the notice must be received by a person designated by the creditor to receive bankruptcy notices. (출처: Wikipedia)
Tahera obtained creditor protection last week due to failure to meet its obligations after a financing plan fell through. (출처: Reuters)
If the judgment debtor owns real property, the judgment creditor can record the execution to tie up the title until the execution is satisfied. (출처: Wikipedia)
A secured creditor is a creditor which has the benefit of a security interest over some or all of the assets of the debtor. (출처: Wikipedia)
A secured creditor may be allowed to take the applicable collateral if the creditor first obtains permission from the court. (출처: Wikipedia)
To the extent so charged, the judgment creditor has only the rights of an assignee of the limited partnership interest. (출처: Wikipedia)
The wartime boom helped to diversify the country's industry, increase its exports, and transform Japan from a debtor to a creditor nation for the first time. (출처: Wikipedia)
A creditor holding a charging order usually does not know whether any distributions will be forthcoming from the entity. (출처: Wikipedia)
The festival exhausted it cash reserves and asked its largest creditor, the City of Austin, to be able to pay off its debt in annual installments. (출처: Wikipedia)
As its biggest creditor, the government could choose to put the Newcastle, northern England-based bank into administration. (출처: Reuters)
With a fraudulent transfer judgment, the creditor gains the ability to pursue the entity itself, in its capacity as the transferee of the assets. (출처: Wikipedia)
If the charging order confers on the creditor assignable/transferable interests, or the rights of an assignee/transferee, can those rights be further restricted? (출처: Wikipedia)
Brennan held that the dispute in question here was an adjudication of private rights, because it involved the restructuring of creditor-debtor relations under the bankruptcy laws. (출처: Wikipedia)
Creditor protection was granted by the Ontario Superior Court of Justice, and will allow Tahera to restructure its operations. (출처: Reuters)
Rescheduling agreements granted by the Paris Club have allowed the individual creditor countries to apply very soft terms to the rescheduled debt. (출처: Wikipedia)
White & Case represented Continental Illinois National Bank & Trust Co., the largest creditor in the matter, with $20 million of outstanding loans. (출처: Wikipedia)
Florida's creditor protection homestead provision is one of the broadest in the United States. (출처: Wikipedia)
Combined Broadcasting, a creditor-controlled holding company, took control of the former Grant stations. (출처: Wikipedia)
Moscow threatened to revoke a 2004 deal with creditor nations to forgive $13 billion in Iraqi debt. (출처: USENET)
As of September 2001, only a few of Nigeria's creditor governments had signed bilateral rescheduling agreements. (출처: Wikipedia)
This section balances the needs of a judgment creditor of a partner or transferee with the needs of the limited partnership and non-debtor partners and transferees. (출처: Wikipedia)
One analyst who spoke on condition of anonymity said the creditor-protection proceedings will likely "wipe out" existing equity, leaving Quebecor World shares worthless. (출처: Reuters)
The largest creditor was Michelin, who then owned Citroën from 1934 until 1976. (출처: Wikipedia)
Document management specialist for bankruptcy cases focusing on creditor claims filing bankruptcy documentation, both in paper and electronic formats. (출처: USENET)
In the prospectus for the securitization, Merrill disclosed the bankruptcy but did not mention it had been Ownit's largest creditor. (출처: Herald Tribune)
The single largest creditor of the franchise was Mario Lemieux's salary. (출처: USENET)
Wasn't the single largest creditor to the Pittsburgh Penguins' bankruptcy the unpaid salary of Mario Lemieux? (출처: USENET)
Champ Car's largest creditor is the engine-maker Cosworth Inc., which is owed $1.8 million. (출처: Wikipedia)
In law, a person who has a money judgment entered in their favor by a court is called a judgement creditor. (출처: Wikipedia)
The station lost its final appeal in December, and could get no relief from either its creditor or the courts. (출처: USENET)
Request a return receipt from the post office so you have proof that the creditor received your letter. (출처: eHow)
If you settle on an amount to pay a creditor that is less than what is owed that account will reflect poorly on your credit report. (출처: wikiHow)
The creditor couldn't care less at what price Bear sells and thinks $2 a share is fine. (출처: Herald Tribune)
When you have paid first one off, you will go to next listed creditor and repeat steps. (출처: eHow)
It is the opposite of a Creditor who is someone to whom you owe money. (출처: Wikipedia)
If the interest rates have fallen, the creditor has an interest loss due to the notice. (출처: Wikipedia)
It can be a large company, a creditor, and for me it was recently a financial aid department at a university. (출처: eHow)
If you can't pay the minimum payments on some of your debts, talk to the creditor and try to work something out. (출처: wikiHow)
This will let the creditor know that you are serious and in fact have already taken the first step in pursuing legal action. (출처: eHow)
An application to the court for an administration order may be made by the company, the directors, a creditor or any combination of them. (출처: Wikipedia)
It seems that title has been passed to Bank of Japan governors[1], due to Japan's position as the world's largest and lowest rate creditor. (출처: Wikipedia)
His judgment was that the government went from being a supportive partner to being a strict creditor. (출처: Wikipedia)
The creditor buys Bear shares and a put at the price. (출처: Herald Tribune)
The creditor may find itself holding a charging order, without any ability to determine when the judgment will be paid off. (출처: Wikipedia)
Next call your creditor's and explain your situation, they can assist in a payment plan that won't effect your credit. (출처: eHow)
When you make a complaint, remind the creditor or vendor that you are a good customer. (출처: eHow)
You pay a part of what you owe to a creditor, and the creditor writes off the rest of the debt. (출처: wikiHow)
Write to the creditor to inform it of the error within 60 days of receiving the bill. (출처: eHow)
But if the rates are higher the creditor will gladly accept the early repayment or will even grant the compensation. (출처: Wikipedia)
Creditor waits for the record date of the Bear shareholder vote so he can vote. (출처: Herald Tribune)
The other would be to make the debtor be the slave of the creditor until the debt is worked off. (출처: USENET)
If you want to continue disputing the charge, write to the creditor within 10 days. (출처: eHow)
And the creditor will view you as higher risk. (출처: USENET)
The next creditor can get the amount they are already getting plus the $300. (출처: wikiHow)
Any Court action taken by the creditor is also recorded on credit files. (출처: Wikipedia)
You have a creditor, even if you have no business and understand what a creditor is. (출처: USENET)
Do you think that would be binding on the creditor, and the debt would just disappear? (출처: USENET)
It should make no difference to the creditor. (출처: USENET)
Call your creditor and tell them your situation. (출처: eHow)
Permission is requested by a creditor by filing a motion for relief from the automatic stay. (출처: Wikipedia)
Expect the creditor to either fix the error or respond to your letter within 30 days. (출처: eHow)
There may also be creditor insurance attached to accounts. (출처: USENET)
However, when he returned to Philadelphia, a creditor had him arrested and thrown into prison. (출처: Wikipedia)
America, once the world's greatest creditor, was once again its greatest debtor. (출처: USENET)
It might also help to contact the creditor who reported the error. (출처: eHow)
If a debtor had neither money nor crops, the creditor must not refuse goods. (출처: Wikipedia)
A creditor can check a person's credit periodically. (출처: Wikipedia)
The creditor has no say in the timing or amount of those distributions. (출처: Wikipedia)
Once Corky has paid off the debt to the creditor, the two are chased from the house. (출처: Wikipedia)
Commercial Paper
An unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable, inventories and meeting short-term liabilities. Maturities on commercial paper rarely range any longer than 270 days. The debt is usually issued at a discount, reflecting prevailing market interest rates.
Commercial paper is not usually backed by any form of collateral, so only firms with high-quality debt ratings will easily find buyers without having to offer a substantial discount (higher cost) for the debt issue. A major benefit of commercial paper is that it does not need to be registered with the Securities and Exchange Commission (SEC) as long as it matures before nine months (270 days), making it a very cost-effective means of financing. The proceeds from this type of financing can only be used on current assets (inventories) and are not allowed to be used on fixed assets, such as a new plant, without SEC involvement.
Accounts Receivable - AR
Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet paid for. Receivables usually come in the form of operating lines of credit and are usually due within a relatively short time period, ranging from a few days to a year. On a public company's balance sheet, accounts receivable is often recorded as an asset because this represents a legal obligation for the customer to remit cash for its short-term debts
If a company has receivables, this means it has made a sale but has yet to collect the money from the purchaser. Most companies operate by allowing some portion of their sales to be on credit. These type of sales are usually made to frequent or special customers who are invoiced periodically, and allows them to avoid the hassle of physically making payments as each transaction occurs. In other words, this is when a customer gives a company an IOU for goods or services already received or rendered.Accounts receivable are not limited to businesses - individuals have them as well. People get receivables from their employers in the form of a monthly or bi-weekly paycheck. They are legally owed this money for services (work) already provided. When a company owes debts to its suppliers or other parties, these are known as accounts payable.
Balance Sheet
A financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by the shareholders.The balance sheet must follow the following formula: Assets = Liabilities + Shareholders' Equity Each of the three segments of the balance sheet will have many accounts within it that document the value of each. Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt. The exact accounts on a balance sheet will differ by company and by industry, as there is no one set template that accurately accommodates for the differences between different types of businesses.
It's called a balance sheet because the two sides balance out. This makes sense: a company has to pay for all the things it has (assets) by either borrowing money (liabilities) or getting it from shareholders (shareholders' equity). The balance sheet is one of the most important pieces of financial information issued by a company. It is a snapshot of what a company owns and owes at that point in time. The income statement, on the other hand, shows how much revenue and profit a company has generated over a certain period. Neither statement is better than the other - rather, the financial statements are built to be used together to present a complete picture of a company's finances.
Accounts Payable - AP
An accounting entry that represents an entity's obligation to pay off a short-term debt to its creditors. The accounts payable entry is found on a balance sheet under the heading current liabilities. Accounts payable are often referred to as "payables". Another common usage of AP refers to a business department or division that is responsible for making payments owed by the company to suppliers and other creditors.
Accounts payable are debts that must be paid off within a given period of time in order to avoid default. For example, at the corporate level, AP refers to short-term debt payments to suppliers and banks. Payables are not limited to corporations. At the household level, people are also subject to bill payment for goods or services provided to them by creditors. For example, the phone company, the gas company and the cable company are types of creditors. Each one of these creditors provide a service first and then bills the customer after the fact. The payable is essentially a short-term IOU from a customer to the creditor. Each demands payment for goods or services rendered and must be paid accordingly. If people or companies don't pay their bills, they are considered to be in default.
Marketable Securities
Very liquid securities that can be converted into cash quickly at a reasonable price. Marketable securities are very liquid as they tend to have maturities of less than one year. Furthermore, the rate at which these securities can be bought or sold has little effect on their prices.
Examples of marketable securities include commercial paper, banker's acceptances, Treasury bills and other money market instruments.
Leveraged Loan
Leveraged loans are loans extended to companies or individuals that already have considerable amounts of debt. Lenders consider these loans to carry a higher risk of default and, as a result, a leveraged loan is more costly to the borrower.
Leveraged loans for companies or individuals with debt tend to have higher interest rates than typical loans. These rates reflect the higher level of risk involved in issuing the loan. In business, leveraged loans are also often used in the leveraged buy-outs (LBOs) of other companies.
Shareholders' Equity
A firm's total assets minus its total liabilities. Equivalently, it is share capital plus retained earnings minus treasury shares. Shareholders' equity represents the amount by which a company is financed through common and preferred shares.
Also known as "share capital", "net worth" or "stockholders' equity".
Shareholders' equity comes from two main sources. The first and original source is the money that was originally invested in the company, along with any additional investments made thereafter. The second comes from retained earnings which the company is able to accumulate over time through its operations. In most cases, the retained earnings portion is the largest component.
Share Capital
Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share capital will increase. Share capital can be composed of both common and preferred shares.Also known as "equity financing".
The amount of share capital a company reports on its balance sheet only accounts for the initial amount for which the original shareholders purchased the shares from the issuing company. Any price differences arising from price appreciation/depreciation as a result of transactions in the secondary market are not included. For example, suppose ABC Inc. raised $2 billion from its initial public offering. Over the next year, the total value of its shares increases to $5 billion. In this case, the value of the share capital is still only $2 billion because ABC Inc. had received only $2 billion from the sale of its securities to the investing public.
Equity Financing
The act of raising money for company activities by selling common or preferred stock to individual or institutional investors. In return for the money paid, shareholders receive ownership interests in the corporation. Also known as "share capital".
This is when a company raises money by issuing stock. The other way to raise money is through debt financing, which is when the company borrows money.
Balance Sheet
A financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by the shareholders.The balance sheet must follow the following formula: Assets = Liabilities + Shareholders' Equity Each of the three segments of the balance sheet will have many accounts within it that document the value of each. Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt. The exact accounts on a balance sheet will differ by company and by industry, as there is no one set template that accurately accommodates for the differences between different types of businesses.
It's called a balance sheet because the two sides balance out. This makes sense: a company has to pay for all the things it has (assets) by either borrowing money (liabilities) or getting it from shareholders (shareholders' equity). The balance sheet is one of the most important pieces of financial information issued by a company. It is a snapshot of what a company owns and owes at that point in time. The income statement, on the other hand, shows how much revenue and profit a company has generated over a certain period. Neither statement is better than the other - rather, the financial statements are built to be used together to present a complete picture of a company's finances.
Earnings Per Share - EPS
The portion of a company's profit allocated to each outstanding share of common stock. EPS serves as an indicator of a company's profitability.Calculated as:
In the EPS calculation, it is more accurate to use a weighted average number of shares outstanding over the reporting term, because the number of shares outstanding can change over time. However, data sources sometimes simplify the calculation by using the number of shares outstanding at the end of the period.Diluted EPS expands on basic EPS by including the shares of convertibles or warrants outstanding in the outstanding shares number.
Earnings per share is generally considered to be the single most important variable in determining a share's price. It is also a major component of the price-to-earnings valuation ratio. For example, assume that a company has a net income of $25 million. If the company pays out $1 million in preferred dividends and has 10 million shares for half of the year and 15 million shares for the other half, the EPS would be $1.92 (24/12.5). First, the $1 million is deducted from the net income to get $24 million, then a weighted average is taken to find the number of shares outstanding (0.5 x 10M+ 0.5 x 15M = 12.5M).An important aspect of EPS that's often ignored is the capital that is required to generate the earnings (net income) in the calculation. Two companies could generate the same EPS number, but one could do so with less equity (investment) - that company would be more efficient at using its capital to generate income and, all other things being equal, would be a "better" company. Investors also need to be aware of earnings manipulation that will affect the quality of the earnings number. It is important not to rely on any one financial measure, but to use it in conjunction with statement analysis and other measures.
Price-Earnings Ratio - P/E Ratio
A valuation ratio of a company's current share price compared to its per-share earnings.Calculated as:
For example, if a company is currently trading at $43 a share and earnings over the last 12 months were $1.95 per share, the P/E ratio for the stock would be 22.05 ($43/$1.95). EPS is usually from the last four quarters (trailing P/E), but sometimes it can be taken from the estimates of earnings expected in the next four quarters (projected or forward P/E). A third variation uses the sum of the last two actual quarters and the estimates of the next two quarters. Also sometimes known as "price multiple" or "earnings multiple".
In general, a high P/E suggests that investors are expecting higher earnings growth in the future compared to companies with a lower P/E. However, the P/E ratio doesn't tell us the whole story by itself. It's usually more useful to compare the P/E ratios of one company to other companies in the same industry, to the market in general or against the company's own historical P/E. It would not be useful for investors using the P/E ratio as a basis for their investment to compare the P/E of a technology company (high P/E) to a utility company (low P/E) as each industry has much different growth prospects. The P/E is sometimes referred to as the "multiple", because it shows how much investors are willing to pay per dollar of earnings. If a company were currently trading at a multiple (P/E) of 20, the interpretation is that an investor is willing to pay $20 for $1 of current earnings.It is important that investors note an important problem that arises with the P/E measure, and to avoid basing a decision on this measure alone. The denominator (earnings) is based on an accounting measure of earnings that is susceptible to forms of manipulation, making the quality of the P/E only as good as the quality of the underlying earnings number.
Price-To-Book Ratio - P/B Ratio
A ratio used to compare a stock's market value to its book value. It is calculated by dividing the current closing price of the stock by the latest quarter's book value per share. Also known as the "price-equity ratio". Calculated as:
A lower P/B ratio could mean that the stock is undervalued. However, it could also mean that something is fundamentally wrong with the company. As with most ratios, be aware that this varies by industry. This ratio also gives some idea of whether you're paying too much for what would be left if the company went bankrupt immediately.
Market Capitalization
The total dollar market value of all of a company's outstanding shares. Market capitalization is calculated by multiplying a company's shares outstanding by the current market price of one share. The investment community uses this figure to determining a company's size, as opposed to sales or total asset figures.Frequently referred to as "market cap".
If a company has 35 million shares outstanding, each with a market value of $100, the company's market capitalization is $3.5 billion (35,000,000 x $100 per share).Company size is a basic determinant of asset allocation and risk-return parameters for stocks and stock mutual funds. The term should not be confused with a company's "capitalization," which is a financial statement term that refers to the sum of a company's shareholders' equity plus long-term debt.The stocks of large, medium and small companies are referred to as large-cap, mid-cap, and small-cap, respectively. Investment professionals differ on their exact definitions, but the current approximate categories of market capitalization are: Large Cap: $10 billion plus Mid Cap: $2 billion to $10 billion Small Cap: Less than $2 billion
Equity
1. A stock or any other security representing an ownership interest. 2. On a company's balance sheet, the amount of the funds contributed by the owners (the stockholders) plus the retained earnings (or losses). Also referred to as "shareholders' equity". 3. In the context of margin trading, the value of securities in a margin account minus what has been borrowed from the brokerage. 4. In the context of real estate, the difference between the current market value of the property and the amount the owner still owes on the mortgage. It is the amount that the owner would receive after selling a property and paying off the mortgage. 5. In terms of investment strategies, equity (stocks) is one of the principal asset classes. The other two are fixed-income (bonds) and cash/cash-equivalents. These are used in asset allocation planning to structure a desired risk and return profile for an investor's portfolio.
The term's meaning depends very much on the context. In general, you can think of equity as ownership in any asset after all debts associated with that asset are paid off. For example, a car or house with no outstanding debt is considered the owner's equity because he or she can readily sell the item for cash. Stocks are equity because they represent ownership in a company.
Bridge Loan
A short-term loan that is used until a person or company secures permanent financing or removes an existing obligation. This type of financing allows the user to meet current obligations by providing immediate cash flow. The loans are short-term (up to one year) with relatively high interest rates and are backed by some form of collateral such as real estate or inventory.Also known as "interim financing", "gap financing" or a "swing loan".
As the term implies, these loans "bridge the gap" between times when financing is needed. They are used by both corporations and individuals and can be customized for many different situations. For example, let's say that a company is doing a round of equity financing that is expecting to close in six months. A bridge loan could be used to secure working capital until the round of funding goes through. In the case of an individual, bridge loans are common in the real estate market. As there can often be a time lag between the sale of one property and the purchase of another, a bridge loan allows a homeowner more flexibility.
Securities are traditionally divided into debt securities and equities. (출처: Wikipedia)
And investors around the world own $5.2 trillion of the debt securities backed by the companies. (출처: Herald Tribune)
For example, a firm may wish to borrow a large sum of money by issuing debt securities. (출처: Wikipedia)
Capital Markets primarily underwrites mortgage-related debt securities. (출처: Wikipedia)
They will guarantee about €23 billion of debt securities to be transferred to the new off-balance-sheet unit. (출처: Herald Tribune)
Demand for debt securities drives up their trading price, which lowers their interest rates. (출처: Wikipedia)
Government bonds are medium or long term debt securities issued by sovereign governments or their agencies. (출처: Wikipedia)
The company said that it would discipline and possibly fire employees who were involved in rating the debt securities, which are known as constant proportion debt obligations. (출처: Herald Tribune)
Furthermore, debt securities do not have voting rights outside of bankruptcy. (출처: Wikipedia)
Euro debt securities are securities issued internationally outside their domestic market in a denomination different from that of the issuer's domicile. (출처: Wikipedia)
In order to provide long-term loans, the bank's source of funds was not deposits but debt securities. (출처: Wikipedia)
Financial firms have reported more than $492 billion of losses and write-downs on debt securities since the subprime-mortgage market meltdown in 2007. (출처: Herald Tribune)
Premium Bonds are government-issued debt securities primarily sold in the United Kingdom. (출처: eHow)
Numerous analysts have forecast more write-downs from the firm's troubled portfolio of collateralized debt securities to come in the next quarter. (출처: Herald Tribune)
Debt securities generally offer a higher rate of interest than bank deposits, and equities may offer the prospect of capital growth. (출처: Wikipedia)
The balance sheet strengthening plan may also include additional capital from reinsurance or issuance of new debt securities. (출처: Reuters)
He, like many others, expects more write-downs related to complex debt securities like collateralized debt obligations. (출처: Herald Tribune)
Mezzanine capital is similar class of alternative investment focused on structured debt securities in private companies. (출처: Wikipedia)
As a result, loans made by the associations to agricultural borrowers are substantially funded by the issuances of Systemwide debt securities by the banks. (출처: Wikipedia)
Citigroup will also offer public investors about $2 billion of newly issued debt securities, a portion of which will be convertible into stock. (출처: Herald Tribune)
Asian nations have relied on the expertise within their central banks to recycle current-account surpluses into safe and liquid developed-currency debt securities. (출처: Herald Tribune)
The Uniroyal Goodrich Tire Company offered the debt securities in two parts through underwriters led by Drexel Burnham Lambert Inc. (출처: Wikipedia)
Soon Asset Backed Securities, Collateralized Debt Securities, even emerging market debt were being bundled and sold off in tranches. (출처: USENET)
Overall debt securities held by banks increased by more than €200 billion in the euro zone in the last half of 2007. (출처: Herald Tribune)
The credit rating of a corporation is a financial indicator to potential investors of debt securities such as bonds. (출처: Wikipedia)
This "special purpose entity" would then assume all of the research risk and issue its own debt securities to finance the research. (출처: Wikipedia)
Debt securities are generally issued for a fixed term and redeemable by the issuer at the end of that term. (출처: Wikipedia)
The bank wrote down £227 million for that period related to asset-backed securities and lowered the valuation of debt securities by £509 million. (출처: Herald Tribune)
It extended the service to other Hong Kong dollar debt securities in late 1993. (출처: Wikipedia)
That spiral, which began last summer when defaults on subprime mortgages began to soar, has led to falling prices for almost all kinds of debt securities. (출처: Herald Tribune)
Covered bonds are debt securities backed by cashflows from mortgages or public sector loans. (출처: Wikipedia)
They reduced the value of loans used to finance leveraged buyouts, mortgage-backed securities and collateralized-debt obligations, which are bonds created by packaging other debt securities. (출처: Herald Tribune)
This category contains articles related to borrowing, and issuance of debt securities, by governments. (출처: Wikipedia)
New Jersey's funds "had no direct exposure to debt securities tied to subprime mortgages in either fixed income or money market portfolios," it added. (출처: Reuters)
Securities trading activities include the trading of debt securities in the secondary market after the original issuance of the security. (출처: Wikipedia)
Under O'Neal, Merrill moved aggressively into lucrative businesses like the packaging of subprime mortgages and other complex debt securities. (출처: Herald Tribune)
Many smaller issues and most debt securities trade in the decentralized, dealer-based over-the-counter markets. (출처: Wikipedia)
The deals are part of an industry-wide investigation by state and federal regulators into the debt securities, which offer interest rates that reset periodically. (출처: Reuters)
A bond is a debt security issued by certain institutions such as companies and governments. (출처: Wikipedia)
In turn, Bear Stearns will acquire a similar stake in Citic through a six-year convertible debt security. (출처: Herald Tribune)
Generally speaking, they either issued an equity security in the form of stock or a debt security in the form of a bond. (출처: Wikipedia)
Swaps are marked to market by debt security traders to visualize their inventory at a certain time. (출처: Wikipedia)
Commercial paper is a simple form of debt security that essentially represents a post-dated check with a maturity of not more than 270 days. (출처: Wikipedia)
The fund is invested in mostly structured finance assets, much of it top-rated collateralized debt obligation securities. (출처: Reuters)
And any floating ships still remaining in the market for mortgage- and debt-backed securities are sunk. (출처: USENET)
Both Merrill and Citigroup plowed into the business of manufacturing collateralized debt obligations, securities that were backed by supposedly pristine, top-rated collateral. (출처: Herald Tribune)
Rich McKinney will become head of the division at Lehman Brothers that bundles mortgages and other debt into securities, succeeding David Sherr. (출처: Herald Tribune)
Dimon is eliminating as much as 10 percent of the jobs in two groups that financed leveraged buyouts and packaged debt into securities. (출처: Herald Tribune)
Under the preliminary pact, Bear Stearns would buy about $1 billion of Citic Securities' debt. (출처: Herald Tribune)
Auction-rate securities are debt obligations whose interest rates are set at auctions every 7 to 35 days. (출처: Herald Tribune)
Auction-rate securities are debt obligations issued by municipalities, nonprofit entities and closed-end mutual funds. (출처: Herald Tribune)
Auction-rate securities are debt issued by nonprofits, municipalities, and certain investment funds. (출처: Herald Tribune)
Collateralized debt obligations, complex securities often linked to subprime loans, fell 73.5 percent. (출처: Herald Tribune)
For example, Daiwa Securities and Mizuho Securities distribute the debt to Japanese buyers. (출처: Wikipedia)
Both originally settled eurobonds, but now a wide range of international securities are settled through them including many types of sovereign debt and equity securities. (출처: Wikipedia)
Structured investment vehicles raise short-term debt and invest the proceeds in longer-term securities like bank debt and asset-backed securities. (출처: Herald Tribune)
Hybrid securities combine some of the characteristics of both debt and equity securities. (출처: Wikipedia)
The bank, based in Beijing, said it owned the asset-backed securities and collateralized debt obligations tied to such mortgages as of the end of June. (출처: Herald Tribune)
It is an underwriter of debt and equity securities and strategic advisor to corporations, governments, and institutions worldwide. (출처: Wikipedia)
About $1.3 billion of those losses involves the deterioration of mortgage-related securities, including collateralized debt obligations and other financial instruments containing bad subprime loans. (출처: Herald Tribune)
They and other so-called structured products like collateralized debt obligations are securities backed by a pool of loans or bonds with differing risk profiles. (출처: Herald Tribune)
Mortgage-backed securities and collateralized debt obligations containing those securities are falling in price and will not find their footing anytime soon. (출처: Herald Tribune)
The company has invested a total of €7.9 billion in asset-backed securities and collateralized debt and collateralized loan obligations, it said. (출처: Herald Tribune)
But the banks are debating the extent to which the fund will be able to purchase other riskier securities, like collateralized debt obligations. (출처: Herald Tribune)
The Chinese bank then has $3 U.S. One dollar may go to buy U.S. government securities (U.S. debt). (출처: 세계일보 WT논평)
중국 은행은 미화 3달러를 보유하게 된다.
Berkshire will refuse to take any risks associated with mortgage-related securities, the riskiest debt that the companies insure. (출처: Herald Tribune)
Dealers also were not obligated to disclose rates on auction debt when the securities trade. (출처: Herald Tribune)
The Goldman chief executive, Lloyd Blankfein, also said the firm was still betting that mortgage-backed securities and collateralized debt obligations would decline in value. (출처: Herald Tribune)
Bank of America will trim operations in structured products such as mortgage and asset-backed securities and collateralized debt obligations. (출처: Reuters)
The company said it plans to use the net proceeds to reduce debt, to invest in debt or equity securities and for other general corporate purposes. (출처: Reuters)
Bank and financial company debt makes up 59 percent of Sigma's assets, with the rest consisting of asset-backed securities and collateralized debt obligations, according to Moody's. (출처: Herald Tribune)
Gross spread refers to the fees that underwriters receive for arranging and underwriting an offering of debt or equity securities. (출처: Wikipedia)
Now you can't even pay your credit debt without homeland security getting involved. (출처: USENET)
For six years from 1783 Baring loaned Lansdowne £5000, on security of a debt owing to Lansdowne. (출처: Wikipedia)
Japan's 10-year bonds fell on speculation a three-day gain in the nation's main stock index damped demand for the relative security of government debt. (출처: Herald Tribune)
Empowering the Treasury to compound with Thomas Tomkins and John Chagneau and their securities for the debts owing by them to Her Majesty. (출처: Wikipedia)
Stock markets retreated on fresh concerns about the slumping housing market, encouraging investors to seek the security of government debt. (출처: Herald Tribune)
The ship, which is Liberian-registered, is wanted as security for various debts incurred by its Master while in Denmark. (출처: Wikipedia)
Central banks have raised concern about the way markets value securities based on underlying debt and other assets. (출처: Herald Tribune)
Ambac lost money in 2007 after insuring mortgage debt and other risky securities that were walloped by the credit crunch. (출처: Herald Tribune)
The 7.65% solution creates a real Social Security Trust Fund that first borrows, then pays off the debt, then invests in American corporate bonds. (출처: Wikipedia)
Collateralized debt obligations repackage assets like mortgage bonds and buyout loans into new securities with varying risk. (출처: Herald Tribune)
The government issued more bonds last year to pay its public debt and stabilize the currency, while raising the rates for some social security contributions to meet future payments. (출처: The Korea Herald)
지난해 정부는 공적자금 부채를 지불하고 원화 가치 안정화를 위해 많은 국채를 발행한 동시에 미래 지불을 대비해 일부 사회보장비 요율을 인상했다.
A jump in the local stock market is making debt less attractive, says Shin Dong-jun, a bond analyst at Korea Investment & Securities Co. in Seoul. (출처: The Korea Herald)
“국내 증시의 상승으로 채권에 대한 매력이 감소했다”고 한국투자증권의 신동준 채권 애널리스트가 말했다.
Before the credit crunch, financial companies bundled commercial mortgages into securities in much the same way they packaged home loans and private equity debt. (출처: Herald Tribune)
The auction-rate securities market, which totals about $330 billion, accounts for a small fraction of the debt sold by municipalities. (출처: Herald Tribune)
Investors are shunning collateralized debt obligations after the near collapse of two hedge funds run by Bear Stearns that owned the securities. (출처: Herald Tribune)
The creditor under either form of security was allowed to seize the goods and hold the lands of a defaulting debtor until satisfaction of his debt. (출처: Wikipedia)
Traders at banks and securities firms including Deutsche Bank and Morgan Stanley use the contracts to speculate on a company's ability to repay debt. (출처: Herald Tribune)
Government debt also rose as renewed concern about global credit market turmoil prompted investors to sell stocks and seek the relative safety of government securities. (출처: Herald Tribune)
However, LG Investment & Securities Co., which is an advisor on the establishment of the bad bank, said those who register with the bad bank will again be designated as credit delinquents should they not begin paying back principal and interest on their debts within three months. (출처: The Korea Herald)
하지만 배드뱅크 설립에 자문을 맡고 있는 LG투자증권은 배드뱅크에 등록이 된 사람이 3개월 이내에 원리금 상환을 시작하지 않으면 다시 신용불량자로 등록이 된다고 말했다.
They are backed by taxpayers, packaged into securities and sold in the debt markets. (출처: Herald Tribune)
These collateralized debt obligations own tranches of mortgage-backed securities. (출처: Herald Tribune)
carry things to excess[too far]; be intemperate; have too much of a good thing; break[go beyond] bounds; overshoot oneself; exceed the limits; overstep the bounds (출처: 동아 프라임 한영사전)
도를 넘다
Markets can overshoot and undershoot, and they often do, but the virtue of markets is they`re self-correcting, news wires quoted Snow as saying on Friday. (출처: The Korea Herald)
“시장은 자주 과잉 또는 과소 반응하지만 다행히도 시장은 자기 조절능력을 갖고 있다”고 뉴스와이어지는 금요일 스노 장관의 말을 인용 보도했다.
His cleverness often overshoots itself. (출처: 동아 프라임 한영사전)
그는 때로 너무 영리해서 탈이야
Not to say that the economy is doing that bad, not to mention that there is a chance of a short-term overshooting. (출처: The Korea Herald)
“단기 주가 폭등 가능성은 말할 것도 없거니와 경제 상황이 나쁘다는 말을 하려는 게 아니다.
The won had a tendency of overshooting over the past one or two months, said Kang who forecast the average won/dollar rate will be around 1,040 won for next year. (출처: The Korea Herald)
“원화가 지난 1~2개월 동안 과대 평가된 경향이 있었다”고 강 연구원은 말하고 원/달러 환율이 내년에는 1,040원 수준이 될 것으로 전망했다.
The department may overshoot its cash limit this year. (출처: OALD)
Such items are cash, marketable securities, and some accounts receivable. (출처: Wikipedia)
The ending balance on the trial balance sheet for accounts receivable is always debit. (출처: Wikipedia)
AR means accounts receivable. (출처: eHow)
What is the percent of accounts receivable beyond 30 days, 60 days, and 120 days? (출처: wikiHow)
This saves the smaller agencies from needing larger accounts receivable and legal staffs. (출처: USENET)
Collecting accounts receivable is a good place to start. (출처: USENET)
Accounts receivable departments use the sales ledger. (출처: Wikipedia)
The shape of the distribution curve of Accounts Receivable illustrates billing quality. (출처: wikiHow)
A second key service is the operation of the accounts receivable function. (출처: Wikipedia)
On a company's balance sheet, accounts receivable is the amount that customers owe to that company. (출처: Wikipedia)
Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization. (출처: Wikipedia)
In my example, the student would need to first enter the debit to accounts receivable. (출처: eHow)
In accounting and finance, bad debt is the portion of receivables that can no longer be collected, typically from accounts receivable or loans. (출처: Wikipedia)
If cash has not yet been received at time of performance, the asset account Accounts receivable is used to record the revenue. (출처: Wikipedia)
The amount of the allowance can be computed in two ways; through the analysis based on sales method and analysis based on accounts receivable method. (출처: Wikipedia)
Since not all customer debts will be collected, businesses typically record an allowance for bad debts which is subtracted from total accounts receivable. (출처: Wikipedia)
The actual amount of Accounts Receivable beyond 120 days is considered uncollectable and labeled as a provider's loss for write off. (출처: wikiHow)
The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance. (출처: Wikipedia)
In some cases only records of cash, accounts receivable, accounts payable and taxes paid may be maintained. (출처: Wikipedia)
This is very common with uncollected accounts receivable or appreciated real estate. (출처: Wikipedia)
Later as the customer starts dealing with the company, the accounts receivable function of ensuring recovery as per agreed terms of credit is followed. (출처: Wikipedia)
Some of the businesses in which Fidelity Ventures is investing are creating financial and networking tools for suppliers, accounts receivable managers and other cohorts, Hilton said. (출처: Herald Tribune)
The portion of the account receivable that is estimated to be not collectible is set aside in a contra-asset account called Allowance for Doubtful Accounts. (출처: Wikipedia)
Allowance is a contra asset that offsets the accounts receivable account to derive the net accounts receivable depicted in the balance sheet. (출처: Wikipedia)
Similarly, the longer it takes customers to pay their bills, the higher the value of accounts receivable. (출처: Wikipedia)
Debtor finance is a generic description of a funding service, based on the value of a business' accounts receivable ledger. (출처: Wikipedia)
For instance, an accounts receivable susidiary ledger would contain a separate account for each credit customer. (출처: Wikipedia)
Here a bank agrees to pay a supplier promptly in return for collateral provided by accounts receivable offered by the downstream purchaser. (출처: Herald Tribune)
The sort subroutine might run at address 32K in a payroll job, but 48K in a simultaneous accounts receivable job. (출처: Wikipedia)
It is not a true invoice, because it is not used to record accounts receivable for the seller and accounts payable for the buyer. (출처: Wikipedia)
Prior experience in accounts receivable / payable or bookkeeping is also a plus. (출처: USENET)
LedgerPlus version 1.3.0.0 now includes invoicing, accounts receivable, stock control and point-of-sale. (출처: USENET)
Minkow raised money by factoring his accounts receivable for work under contract, as well as floating funds through several banks in an elaborate check kiting scheme. (출처: Wikipedia)
Controls around the system need to be reviewed, especially around the accounts payable and accounts receivable sub ledgers. (출처: Wikipedia)
Factoring is a word often misused synonymously with accounts receivable financing. (출처: Wikipedia)
Unless it was able to convert its accounts receivable and other current assets to cash quickly, it could be technically bankrupt despite a positive net worth. (출처: Wikipedia)
Associated accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable. (출처: Wikipedia)
For example, the payroll program and the accounts receivable program probably both contain an identical sort subroutine. (출처: Wikipedia)
Trade Credit Insurance is purchased by business entities to insure their accounts receivable from loss due to the insolvency of the debtors. (출처: Wikipedia)
I use it for bank accounts, credit cards, investment accounts and accounts receivables. (출처: USENET)
When a sale is made on account, revenue is recorded along with account receivable. (출처: Wikipedia)
Assuming without deciding that Maginnis' lottery right was an account receivable, that fact does not affect our analysis. (출처: USENET)
The entry would consist of debiting an uncollectible expense account and crediting the respective account receivable. (출처: Wikipedia)
The account receivable is like a loan and represents capital invested, and often borrowed, by the vendor. (출처: Wikipedia)
Softbank is considering converting accounts receivables into securities, Seki said by telephone, confirming a report published in The Nikkei. (출처: Herald Tribune)
All accounts, contract rights, accounts receivables and general intangible rights relating to or otherwise existing as a consequence of the operation are included in the auction. (출처: Wikipedia)
Credit cards make purchases easier for website visitors, enhance a website's professionalism, and reduces the time and labor involved with managing accounts receivables. (출처: eHow)
Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though no cash has been received or paid out as yet. (출처: Wikipedia)
Do you mean fed income tax on accounts still receivable at the end of the period? (출처: USENET)
Previous accounts payable/accounts receivable experience a plus. (출처: USENET)
This is then accumulated in a provision which is then used to reduce specific receivable accounts as and when necessary. (출처: Wikipedia)
In their infancy, business computers were used for the practical business of computing the payroll and keeping track of accounts payable and receivable. (출처: Wikipedia)
To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. (출처: Wikipedia)
Whatever is entered as a payable or receivable is reflected in that commercial account. (출처: USENET)
When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. (출처: Wikipedia)
And the accounts show Consolidated Pastoral is also owed $90 million in receivables from controlled entities. (출처: USENET)
The actual amount of uncollectible receivable is written off as an expense from Allowance for Doubtful Accounts to the account called Bad Debt Expense. (출처: Wikipedia)
At the end of each accounting cycle, adjusting entries are made to charge as expense the uncollectible receivable. (출처: Wikipedia)
At the end of November, the company`s receivables amounted to 12.6 trillion won, including 2.9 trillion won in outstanding cash advance accounts. (출처: The Korea Herald)
11월말 현재 이 회사의 매출채권은 현금서비스 2조 9000억원을 포함하여 12조 6000억원에 이르고 있다.
Debt
An amount of money borrowed by one party from another. Many corporations/individuals use debt as a method for making large purchases that they could not afford under normal circumstances. A debt arrangement gives the borrowing party permission to borrow money under the condition that it is to be paid back at a later date, usually with interest.
Bonds, loans and commercial paper are all examples of debt. For example, a company may look to borrow $1 million so they can buy a certain piece of equipment. In this case, the debt of $1 million will need to be paid back (with interest owing) to the creditor at a later date.
Debt/Equity Ratio
A measure of a company's financial leverage calculated by dividing its total liabilities by stockholders' equity. It indicates what proportion of equity and debt the company is using to finance its assets.
Note: Sometimes only interest-bearing, long-term debt is used instead of total liabilities in the calculation.
A high debt/equity ratio generally means that a company has been aggressive in financing its growth with debt. This can result in volatile earnings as a result of the additional interest expense. If a lot of debt is used to finance increased operations (high debt to equity), the company could potentially generate more earnings than it would have without this outside financing. If this were to increase earnings by a greater amount than the debt cost (interest), then the shareholders benefit as more earnings are being spread among the same amount of shareholders. However, the cost of this debt financing may outweigh the return that the company generates on the debt through investment and business activities and become too much for the company to handle. This can lead to bankruptcy, which would leave shareholders with nothing.The debt/equity ratio also depends on the industry in which the company operates. For example, capital-intensive industries such as auto manufacturing tend to have a debt/equity ratio above 2, while personal computer companies have a debt/equity of under 0.5.
FDIC OKs backing for bank debt, deposits
WASHINGTON – The FDIC will guarantee up to $1.4 trillion in U.S. banks' debt for more than three years as part of the government's financial rescue plan.
The directors of the Federal Deposit Insurance Corp. voted Friday to approve the plan, which is meant to break the crippling logjam in bank-to-bank lending.
The FDIC will provide temporary insurance for loans between banks — except for those for 30 days or less — guaranteeing the new debt in the event of payment default by the borrowing bank.
The FDIC also will guarantee deposits in non-interest-bearing "transaction" accounts by removing the current $250,000 insurance limit on them through the end of next year. That could add as much as $500 billion to FDIC-backed deposits.
The guarantee program has been in effect since Oct. 23. All federally-insured banks and thrifts have been automatically covered since then but will have to decide by Dec. 5 whether to participate or "opt out."
Well over half of the roughly 8,500 U.S. banks and savings and loans are expected to tap the FDIC's temporary guarantees, which are in addition to the government's $250 billion program of directly buying shares in banks and financial companies.
The FDIC guarantee program "is an important step to strengthen the financial system by increasing confidence in the markets," said Brookly McLaughlin, a spokeswoman for the Treasury Department.
Some analysts have said that freeing up bank-to-bank lending with the guarantees won't necessarily translate into a thaw in broader lending as banks are still wary of making loans to businesses and consumers.
The FDIC first announced the program in mid-October. Invoking risk to the financial system, it was the first time the agency called on special authority under a 1991 law to undertake a special guarantee program of industrywide scope. The program doesn't rely on taxpayer funding, FDIC officials say, because the banks will be charged special fees for the guarantees.
The agency said it received more than 750 comment letters on the program when it was proposed last month, and made some changes to the original plan in response to concerns raised by the banking industry.
The original plan called for FDIC guarantees for the new debt in the event the issuing bank failed or its holding company filed for bankruptcy. That didn't correspond to the usual practice in the marketplace, bankers told the FDIC, in which payment default is normally the event that triggers insurance.
In addition, short-term debt issued by banks — for 30 days or less — was removed from the guarantee program to avoid creating more volatility for the Federal Reserve's primary interest rate. The Fed on Oct. 29 slashed the rate to 1 percent, a level seen only once before in the last half-century. Many economists predict the Fed will lower rates again next month at its last meeting of the year.
The FDIC will back new senior unsecured debt that banks issue to each other between Oct. 14 and June 30, 2009. It would be insured by the agency through June 30, 2012. Senior unsecured debt does not have collateral underlying it but must be repaid before other classes of debt.
The FDIC also will guarantee deposits in non-interest-bearing "transaction" accounts by removing, through the end of next year, the current $250,000 insurance limit on them. Businesses often use the deposit accounts for processing their payrolls and other transactions.
A significant proportion of business accounts are said to be uninsured, forcing businesses to juggle funds among multiple bank accounts to remain under the $250,000 insurance ceiling.
If fully utilized, the government estimates that change would add $400 billion to $500 billion in FDIC-guaranteed deposits.
As part of the $700 billion financial rescue law, the insurance cap for regular deposit accounts was lifted to $250,000 from $100,000, also through the end of next year.
Samsung Fire & Marine Insurance Co. said yesterday that it launched a wholly owned subsidiary in China, to tap into the world`s seventh largest insurance market. (출처: The Korea Herald)
삼성화재는 어제 중국에 100% 지분 보유 자회사를 설립해 세계 7위의 중국 보험시장 공략에 들어갈 거라고 말했다.
Hyundai Fire & Marine Insurance Co. is set to seek approval from the Chinese insurance authorities soon for the establishment of a wholly owned subsidiary. (출처: The Korea Herald)
현대해상은 100% 지분 보유 자회사 설립을 위해 조만간 중국 보험당국의 승인을 모색할 예정이다.
Wilson Parking Korea is a wholly owned subsidiary of Wilson Group Asia Pte Ltd, a private company incorporated in Singapore to hold the shares of Wilson Parking companies in Asia-Pacific. (출처: The Korea Herald)
윌슨파킹 코리아는 싱가포르에서 설립된 영리법인으로 아태지역의 윌슨파킹 회사들에 지분을 가지고 있는 윌슨 그룹 아시아의 완전 소유 자회사다.
The addition of Fidelity Investments, a wholly-owned subsidiary of U.S.-based Fidelity International, an arm of Fidelity Group, brings the number of asset management firms in the country to 46, among which about a fifth are foreign-run. (출처: The Korea Herald)
피델리티그룹의 자회사인 미국 소재 피델리티인터내셔널이 최대주주인 피델리티자산운용이 자산운용업 본허가를 받음에 따라 국내 자산운용사는 46개사로 증가하게 됐고, 외국인 지분율이 50% 이상인 외국계 자산운용사도 10개사로 늘어나게 된다.
The best policy is to allow wholly owned subsidiaries to operate without local content mandates. (출처: The Korea Herald)
최상의 정책은 지분참여 요건 없이 100% 지분 소유 자회사를 설립 운영할 수 있도록 허용하는 것이다.
Nigerian Ambassador Abba Tijjani and his wife, Maimuna Tijjani, cut the ribbon May 31 to celebrate the delivery of the 11th vessel, the SS LNG Adamawa, to the Bonny Gas Transport Limited (a wholly owned shipping subsidiary of the Nigeria Liquefied Natural (LNG) Gas Company Limited) at the Hyundai Shipyard in Ulsan.. (출처: The Korea Herald)
아바 티자니 나이지리아 대사와 그 부인인 마이무나 티자니 여사가 5월 31일 울산 현대조선소에서 보니 가스 트랜스포트 리미티드(나이지리아 액화천연가스(LNG) 회사의 전액출자 선박회사)에게 인도되는 11번째 선박인 SS LNG 아다마와호의 인도식에 참석해 리본을 잘랐다.
National Foodsis now a wholly owned subsidiary of Lion Nathan. (출처: Wikipedia)
We regard children as the wholly owned subsidiary and responsibility of their families. (출처: Herald Tribune)
Biomet Microfixation is a wholly owned subsidiary of Biomet. (출처: Wikipedia)
It is a wholly owned subsidiary of Circuit City Stores Inc, as of May 19, 2004. (출처: Wikipedia)
RedOctane became a wholly owned subsidiary of Activision in 2006. (출처: Wikipedia)
Mastercroft was a wholly owned subsidiary of the Company as of 30 June 2006. (출처: Wikipedia)
Sandia Corporation, a wholly owned subsidiary of Western Electric, was formed to manage the lab. (출처: Wikipedia)
Churny is now a wholly-owned subsidiary of Kraft Foods. (출처: Wikipedia)
It was a wholly owned subsidiary of Hyundai Electronics America. (출처: Wikipedia)
CodeGear is a wholly-owned subsidiary of Borland Software Corporation. (출처: Wikipedia)
Empire continues to operate as a wholly-owned subsidiary of WellPoint. (출처: Wikipedia)
MicroPlace.com, a wholly-owned subsidiary of eBay, was launched on October 2007. (출처: Wikipedia)
It has been a wholly owned subsidiary of Fujitsu since 1997. (출처: Wikipedia)
Sidus remains as a wholly owned subsidiary. (출처: Wikipedia)
Stocks point higher after steep sell-off
NEW YORK – Wall Street found some relief Friday from a report that a pounded-down Citigroup Inc. might put itself up for sale. That prospect, along with the possibility that low prices will draw in bargain-hunters after two days of steep selling, sent stock futures sharply higher.
The market's optimism about Citi and the financial sector overall came after The Wall Street Journal reported late Thursday that Citigroup is considering the possibility of selling parts of itself or even the entire company following a plunge in its stock price. The shares, which lost 26 percent Thursday alone, are down 84 percent for the year.
The financial sector led the market lower Thursday as investors worried that losses from souring debt will swamp banks, even those given financial support through the government's $700 billion rescue plan. Citigroup, in particular, is a concern for Wall Street because the company hasn't booked a profit in the past four quarters, unlike rivals such as JPMorgan Chase & Co. and Bank of America Corp.
Investors have also worried about the fate of General Motors Corp., Ford Motor Co. and Chrysler LLC. The heads of the companies, warning that automakers are perilously low on cash, have been asking Washington for $25 billion in loans. But lawmakers have likely put off a vote on whether to extend a lifeline until next month and have asked the automakers for detailed plans about how they would use the money. The prospect of a bankruptcy filing by one or more of the companies has added to Wall Street's worries about the state of the economy.
Beyond the banking and automotive sectors, better-than-expected earnings from Dell Inc. offered some reassurance that profit-making is continuing even with consumers reluctant to spend. The computer maker reported a 5 percent drop in its fiscal third-quarter earnings and a 3 percent decline in revenue, but the profit came in well ahead of what Wall Street had expected.
Meanwhile, H.J. Heinz Co. said Friday that strong sales of products such as Ore-Ida frozen potatoes and frozen meals helped the company post a 22 percent increase in its fiscal second-quarter earnings as nervous consumers skipped meals at restaurants and cooked more at home. The food maker also benefited from hedging against currencies.
Jelly and jams maker J.M. Smucker Co. said Friday that its earnings rose 3 percent in its fiscal second quarter because of acquisitions and price increases.
In other corporate news Friday, Wal-Mart Stores Inc. named Mike Duke, vice chairman of its international division, to replace Lee Scott as president and chief executive of the company when he retires in February.
A move higher in stock futures wasn't necessarily a surprise given the scope of the selling in the past two days. Sharp market declines often attract investors searching for deals on beaten-down stocks. On Thursday, the Standard & Poor's 500 index fell 6.7 percent to its lowest close since April 1997, while the Dow Jones industrial average fell 445 points, or 5.6 percent, to its lowest finish since March 2003.
Early Friday, Dow futures contracts rose 189, or 2.52 percent, to 7,676 following a two-day drop in the blue chips of 10.4 percent, the biggest two-day slide since October 1987.
Standard & Poor's 500 index futures rose 19.30, or 2.58 percent, to 767.60. Nasdaq 100 index futures rose 18.50, or 1.78 percent, to 1,058.00.
While the indexes pointed to a sharply higher open, light trading volume can make stock futures contracts an imperfect predictor of how the market will start the day. And the expiration Friday of some options contracts for November is likely add to the market's volatility.
With the steep pullbacks on Wednesday and Thursday, the Dow is down 43.1 percent this year, while the S&P 500 index — a benchmark for the overall U.S. stock market — is down 48.8 percent. The Nasdaq composite index has lost 50.4 percent this year.
Bond prices fell early Friday as credit markets eased following a freeze-up Thursday. The yield on the benchmark 10-year Treasury note, which moves opposite its price, jumped to 3.16 percent from 3.00 percent late Thursday. The yield on the three-month T-bill, considered one of the safest investments, rose to 0.05 percent from 0.01 percent late Thursday.
The dollar was mostly lower against other major currencies, while gold prices rose.
Light, sweet crude rose $1.42 to $50.84 in premarket electronic trading on the New York Mercantile Exchange.
Overseas, stocks fluctuated on hopes that Wall Street will bounce higher after the two-day rout. Japan's Nikkei stock average jumped 2.70 percent. In afternoon trading, Britain's FTSE 100 rose 0.94 percent, while Germany's DAX index fell 0.22 percent, and France's CAC-40 slipped 0.13 percent.
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