capital redemption reserve fund

简明释义

偿还资本准备基金

英英释义

例句

1.During the annual meeting, the CFO explained the importance of maintaining a healthy capital redemption reserve fund 资本赎回准备金 for shareholder confidence.

在年度会议上，首席财务官解释了保持健康的资本赎回准备金 资本赎回准备金对股东信心的重要性。

2.A robust capital redemption reserve fund 资本赎回准备金 can enhance a company's financial stability during market fluctuations.

强大的资本赎回准备金 资本赎回准备金可以在市场波动期间增强公司的财务稳定性。

3.Investors were pleased to hear that the firm had increased its capital redemption reserve fund 资本赎回准备金 this year.

投资者很高兴地听到公司今年增加了资本赎回准备金 资本赎回准备金。

4.The board decided to transfer excess cash into the capital redemption reserve fund 资本赎回准备金 to prepare for potential share buybacks.

董事会决定将多余的现金转入资本赎回准备金 资本赎回准备金，以准备潜在的股票回购。

5.The company allocated a portion of its profits to the capital redemption reserve fund 资本赎回准备金 to ensure it can buy back shares in the future.

公司将部分利润分配到资本赎回准备金 资本赎回准备金，以确保未来能够回购股票。

作文

Understanding the concept of a capital redemption reserve fund is essential for anyone involved in corporate finance or investment. This term refers to a specific type of reserve that companies are required to maintain when they buy back their own shares. The primary purpose of a capital redemption reserve fund is to protect creditors by ensuring that the company's capital base remains intact, even after a portion of its equity has been repurchased. When a company decides to buy back shares, it reduces the amount of equity available in the market. This can lead to a potential risk for creditors, as the company's ability to pay off its debts may be diminished. To mitigate this risk, regulations often require the establishment of a capital redemption reserve fund. This reserve is created by transferring an amount equal to the nominal value of the repurchased shares from the company's profit and loss account to the reserve. The capital redemption reserve fund serves several important functions. Firstly, it acts as a buffer for creditors, providing them with assurance that the company's capital structure remains robust. By maintaining this reserve, the company demonstrates its commitment to financial stability and responsible management. Secondly, the fund can be utilized for future share issuance or other corporate actions, thereby providing flexibility in capital management. Moreover, understanding the implications of a capital redemption reserve fund goes beyond just compliance with legal requirements. It reflects a company's strategic approach to managing its capital structure. For instance, a company that frequently engages in share buybacks may need to carefully consider the size of its capital redemption reserve fund to ensure that it does not negatively impact its financial health. In addition to protecting creditors, a capital redemption reserve fund can also enhance shareholder value. By repurchasing shares and creating a reserve, companies can potentially increase the earnings per share (EPS) and return on equity (ROE), making the remaining shares more attractive to investors. This can lead to an increase in the stock price, benefiting existing shareholders. However, it is crucial for companies to strike a balance between share buybacks and maintaining adequate reserves. Excessive buybacks without sufficient reserves can lead to financial instability, which may ultimately harm both creditors and shareholders. Therefore, effective management of the capital redemption reserve fund is vital for long-term corporate sustainability. In conclusion, the capital redemption reserve fund is a critical component of corporate finance that helps maintain the integrity of a company's capital structure. It provides protection for creditors while offering companies the flexibility to manage their equity effectively. Understanding this concept is essential for anyone looking to navigate the complexities of corporate finance and investment strategies. Companies that recognize the importance of a well-managed capital redemption reserve fund are better positioned to achieve financial stability and create value for their stakeholders.

理解资本赎回储备基金的概念对任何参与企业财务或投资的人来说都是至关重要的。这个术语指的是公司在回购自己股份时必须保持的一种特定类型的储备。资本赎回储备基金的主要目的是通过确保公司的资本基础保持完整，来保护债权人，即使其部分股权已被回购。当一家公司决定回购股份时，它会减少市场上可用的股本。这可能会给债权人带来潜在风险，因为公司的偿还债务能力可能会下降。为了减轻这种风险，法规通常要求建立资本赎回储备基金。该储备是通过将与回购股份的名义价值相等的金额从公司的利润和损失账户转移到储备中来创建的。资本赎回储备基金具有几个重要功能。首先，它为债权人提供了缓冲，向他们保证公司的资本结构保持稳健。通过维持这一储备，公司表明其对财务稳定性和负责任管理的承诺。其次，该基金可用于未来的股份发行或其他企业行动，从而为资本管理提供灵活性。此外，理解资本赎回储备基金的含义不仅仅是遵守法律要求。它反映了公司管理资本结构的战略方法。例如，频繁进行股份回购的公司可能需要仔细考虑其资本赎回储备基金的规模，以确保不会对其财务健康产生负面影响。除了保护债权人之外，资本赎回储备基金还可以增强股东价值。通过回购股份并创建储备，公司可能会提高每股收益（EPS）和股本回报率（ROE），使剩余股份对投资者更具吸引力。这可能导致股价上涨，从而使现有股东受益。然而，对公司而言，在股份回购和维持足够储备之间取得平衡至关重要。在没有足够储备的情况下过度回购可能会导致财务不稳定，这最终可能危害债权人和股东。因此，有效管理资本赎回储备基金对长期企业可持续性至关重要。总之，资本赎回储备基金是企业财务的重要组成部分，帮助维持公司资本结构的完整性。它为债权人提供保护，同时为公司有效管理其股本提供灵活性。理解这一概念对任何希望驾驭企业财务和投资策略复杂性的人来说都是必不可少的。认识到良好管理的资本赎回储备基金的重要性的公司，更有可能实现财务稳定，并为其利益相关者创造价值。