safe harbor rule是什么意思
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共3个回答
热心网友
safe harbor rule：中文从字面上译作“安全避风港规则”。其实际规则意义并非与港口有什么关系，仅取“避风港”的引申含义。这个术语多用在规则条款所指界限模糊，有一定执行规则的活动范围的余地。比如“野蛮驾驶”的界定就很模糊。到什么程度才属于“野蛮驾驶”而受罚？在美国，在限速55英里的高速公路上一般不超过限速20%，就属于 safe harbor rule。
热心网友
safe harbor rule
[英][seif ˈhɑ:bə ru:l][美][sef ˈhɑrbɚ rul]
避风港规则;
双语例句
1.Therefore, it is necessary to draw lessons from the practice of the safe harbor rule indeveloped countries and establish our own thin capitalization tax system.
因此，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。
2.Subsequently, we put forward some sound proposals that improve forward-lookinginformation disclosure; they are deepening the shareholding reform, development of morespecific accounting disclosure and auditing standards, improving the relevant securitieslaws and regulations, the establishment of safe harbor rule.
随后提出健全前瞻性信息披露的建议，即深化股权改革，制定更加具体的适合上市商业银行前瞻性信息披露的会计披露准则和审计准则，同时完善相关证券法规，建立安全港规则。
3.This chapter mainly introced the “ safe harbor ” rule and “ advance warning ” principle ofthe United States, briefly introced the forecasting information disclosure system of theUnited Kingdom, Canada, China, Hong Kong and China Taiwan and other countries andregions.The fourth chapter in connection with the problem of Chinese forecastinginformation disclosure system proposed some suggestions about the establishment andimprovement of the forecasting information disclosure system of listed companies in China.
第三部分的内容主要涉及对国外预测性信息披露制度的考察，重点介绍了美国的安全港规则和预先警示理论，简要对英国、加拿大、中国和中国等国家和地区的预测性信息披露进行了介绍。第四部分则是针对我国预测性信息披露制度所存在的问题，对我国上市公司预测性信息披露制度的建立完善提出若干建议。
4.In the supervisory policy based on the disclosure of financial derivatives'market risk, “ 305rule ” system is synthetically constructed by quantitative disclosure requirements, qualitativedisclosure requirements and “ safe harbor ” provision.
在以市场风险披露为基础的衍生交易监管*下，SEC的305规则*由定量、定性信息披露要求与前瞻性信息披露的安全港规则有机构成。
热心网友
安全港规则
