Connected transaction

简明释义

关联交易

英英释义

例句

1.Understanding the nature of Connected transactions 关联交易 is crucial for accurate financial analysis.

理解关联交易的性质对于准确的财务分析至关重要。

2.Before proceeding, we need to review the Connected transaction 关联交易 for compliance with regulations.

在继续之前，我们需要审查这笔关联交易以确保符合规定。

3.The auditor discovered several Connected transactions 关联交易 that were not reported in the financial statements.

审计员发现几笔未在财务报表中报告的关联交易。

4.The bank flagged the account for a Connected transaction 关联交易 that was not properly documented.

银行标记了该账户，因为有一笔未妥善记录的关联交易。

5.In corporate finance, a Connected transaction 关联交易 can lead to conflicts of interest.

在企业金融中，关联交易可能会导致利益冲突。

作文

In the world of finance and business, understanding various concepts is crucial for effective decision-making. One such concept is the term Connected transaction, which refers to a series of transactions that are interrelated or dependent on each other. These transactions can occur within a single organization or between multiple entities. The importance of recognizing Connected transactions lies in their potential impact on financial reporting, compliance, and overall business strategy.To illustrate the significance of Connected transactions, consider a scenario involving a parent company and its subsidiary. If the parent company sells goods to its subsidiary at an inflated price, this transaction not only affects the financial statements of both companies but also raises ethical concerns. The inflated price may lead to distorted revenue figures, impacting stakeholders' perception of the company's performance. Therefore, identifying and disclosing Connected transactions is essential for maintaining transparency and trust among investors and regulatory bodies.Moreover, Connected transactions can also arise in the context of mergers and acquisitions. When two companies merge, the transactions that occur during the integration process must be carefully analyzed to ensure that they are fair and reasonable. For instance, if one company provides services to the other at a preferential rate, it could create an imbalance in the valuation of the merged entity. This is why due diligence is critical in identifying Connected transactions before finalizing any merger or acquisition deal.On a broader scale, Connected transactions can influence market dynamics. When companies engage in related transactions, they can create competitive advantages or disadvantages. For example, if a company has a strategic alliance with a supplier, the terms of their transactions may provide cost savings that competitors do not enjoy. This can lead to a significant market share increase for the company involved in the Connected transactions. Thus, understanding these relationships is vital for businesses looking to maintain competitiveness in their respective industries.Another important aspect of Connected transactions is their regulatory implications. Many jurisdictions have specific rules governing related party transactions to prevent fraud and ensure fair practices. Companies are often required to disclose these transactions in their financial statements, which helps regulators and investors assess the integrity of the company's financial health. Failure to comply with these regulations can result in severe penalties, including fines and reputational damage.In conclusion, the concept of Connected transactions plays a crucial role in the financial landscape of businesses today. By understanding the interdependencies of various transactions, companies can make informed decisions that align with ethical standards and regulatory requirements. Whether in the context of internal operations, mergers and acquisitions, or market competition, the implications of Connected transactions are far-reaching. Therefore, businesses must prioritize the identification and management of these transactions to foster transparency and maintain stakeholder trust.

在金融和商业的世界中，理解各种概念对于有效决策至关重要。其中一个概念是“关联交易”一词，它指的是一系列相互关联或相互依赖的交易。这些交易可以发生在单个组织内部，也可以发生在多个实体之间。认识到“关联交易”的重要性在于它们对财务报告、合规性和整体商业战略的潜在影响。为了说明“关联交易”的重要性，可以考虑一个涉及母公司和其子公司的场景。如果母公司以虚高的价格将商品出售给其子公司，这笔交易不仅会影响两家公司的财务报表，还会引发伦理问题。虚高的价格可能导致收入数字失真，影响利益相关者对公司业绩的看法。因此，识别和披露“关联交易”对于维护投资者和监管机构之间的透明度和信任至关重要。此外，“关联交易”还可以在并购的背景下出现。当两家公司合并时，在整合过程中发生的交易必须经过仔细分析，以确保它们是公平合理的。例如，如果一家公司以优惠价格向另一家公司提供服务，可能会导致合并实体的估值失衡。这就是为什么在最终确定任何并购交易之前，尽职调查对于识别“关联交易”至关重要。在更广泛的层面上，“关联交易”可能会影响市场动态。当公司参与相关交易时，可能会创造竞争优势或劣势。例如，如果一家公司与供应商建立了战略联盟，他们交易的条款可能会提供竞争对手无法享有的成本节约。这可能导致参与“关联交易”的公司市场份额显著增加。因此，理解这些关系对于希望在各自行业中保持竞争力的企业至关重要。“关联交易”的另一个重要方面是它们的监管影响。许多司法管辖区对关联方交易有特定的规则，以防止欺诈并确保公平做法。公司通常被要求在财务报表中披露这些交易，这有助于监管机构和投资者评估公司财务健康的完整性。未能遵守这些法规可能会导致严重的处罚，包括罚款和声誉损害。总之，“关联交易”的概念在当今商业的金融环境中发挥着至关重要的作用。通过理解各种交易的相互依赖关系，公司可以做出符合道德标准和监管要求的明智决策。无论是在内部运营、并购还是市场竞争的背景下，“关联交易”的影响都是深远的。因此，企业必须优先识别和管理这些交易，以促进透明度并维护利益相关者的信任。