| 1. | Section iv - estimates of contingent liabilities
在二三年三月三十一日政府或有负债为 |
| 2. | Discussion on the audit of uncertain debt
浅谈或有负债的审计 |
| 3. | System analysis of the contingent liability of county amp; amp; township governments
县乡政府或有负债的体制分析 |
| 4. | Formal contingent liabilities
正式或有负债 |
| 5. | A contingent liability is not an actual liability . instead , it is a potential liability that depends on a future event arising out of a dast transaction
或有负债不是实际的负债，而是过去交易所产生的未来事项而估计的潜在负债。 |
| 6. | The guarantee company may have the disadvantage of contingent liabilities , but the guaranteed company may have the advantage of having the capital in hand
担保的公司承担了或有负债的不利,而被担保的关联公司则享受了占有资金的便利。 |
| 7. | Second , there are many risks of contingency , such as guarantee , liabilities and pending litigations in subsidiaries . finally is the off - balance - sheet risk , such as the risk of off - balance - sheet subsidiaries
通过案例分析，我们发现子公司的财务风险可谓林林总总，包括是资产风险、或有负债风险、表外风险。 |
| 8. | 3 government s contingent liabilities at 31 march 2003 and estimates of these at 31 march 2004 and 31 march 2005 are provided in section iv of this appendix as supplementary information to the mrf . 4
载有二三年三月三十一日政府或有负债，以及在二四年三月三十一日和二五年三月三十一日政府或有负债的估计，作为中期预测的补充资料。 |
| 9. | As for the contingent liabilities of the acquiree obtained in a combination , if their fair values can be measured reliably , they shall separately recognized as liabilities and shall be measured in light of their fair values
（三）合并中取得的被购买方或有负债，其公允价值能够可靠地计量的，应当单独确认为负债并按照公允价值计量。 |
| 10. | 3 government s contingent liabilities at 31 march 2002 and an estimate at 31 march 2003 and 31 march 2004 respectively are provided in section iv of this appendix as supplementary information to the mrf . 4
Iv部载有二二年三月三十一日政府或有负债，以及在二三年三月三十一日和二四年三月三十一日政府或有负债的估计，作为中期预测的补充资料。 |
