There are no accumulated loss in the most recent fiscal year , and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent 三、最近一个会计年度决算无累积亏损，且营业利益及税前纯益占年度决算实收资本额比率达百分之三以上。
Where a joint stock limited company is established by stock floatation , its registered capital shall be the total actually paid capital stock as registered in the company registration authority 股份有限公司采取募集方式设立的，注册资本为在公司登记机关登记的实收股本总额。
Article 96 where a limited liability company is changed into a joint stock limited company , the total amount of the paid - in capital shall be not less than the total amount of the net assets 第九十六条有限责任公司变更为股份有限公司时，折合的实收股本总额不得高于公司净资产额。
The company business license shall state the name , domicile , registered capital , actually paid capital , business scope , the name of the legal representative and etc 公司营业执照签发日期为公司成立日期公司营业执照应当载明公司的名称、住所、注册资本、实收资本、经营范围、法定代表人姓名等事项。
Deposit - taking companies are required to have a minimum paid - up capital of $ 25 million . they are restricted to taking deposits of not less than $ 100 , 000 , with a term of maturity of at least three months 接受存款公司必须有最少2 , 500万元的实收资本，并只准接受不少于十万元的存款，存款期限最少为三个月。
But one could seriously question whether it is prudent to declare such a material dividend out of unrealised surplus from a revaluation of quoted shares on hand and to recognise an internal dividend from its wholly - owned hkma as income 用未实收的股票升值帐面盈馀来派息，在现时政府入帐方法，技术上正确，但是否最可取的保守稳健处理方法，却值得商榷
When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , ' and be written off periodically by in ? creasing or decreasing interest expenses of every period until bonds mature 债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加当期的利息支出。
When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds 债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。
Applicants for restricted bank licences must have a minimum issued and paid - up capital of $ 100 million . restricted licence banks may take call , notice and time deposits of any maturity from the public , but in amounts of not less than $ 500 , 000 . there are no restrictions on the interest rates they may offer 有限制银行牌照的申请人，必须拥有最少一亿元的已发行及实收资本。有限制牌照银行可接受公众任何期限的通知和定期存款，但存款额不得少于50万元。至于所定的利率，则不受任何限制。
Experimental results show that the order of fluoride salt being put in and flux type also influences the phases constitution , morphology , distribution and absorbent rate of ti and b . the experiments on remelting master alloys and al or al alloys at a certain temperature range show that the phases constitution and size have a remarkable heredity 试验结果表明，不同的氟盐加入顺序和熔剂种类的不同也直接影响着中间合金中化合物的相组成、形态、分布以及中间合金中ti 、 b的实收率等。在用纯钛颗粒法制备中间合金时，熔炼温度的改变只能影响tial _ 3晶体的尺寸大小，而无法改变其形态。
