Subject | Chinese | English |
proj.manag. | 不可用数量估计的资产 | unquantifiable assets |
tech. | 不同用途的资本 | in the different employments of capital |
commer. | 不同阶段的投资费用与生产成本估算精确度不同:机会研究阶段为±30%,初步可行性研究阶段为 ±20%,可行性研究阶段为±10% | at prefeasibility study, ± 20%, at feasibility study, ±10% |
commer. | 不同阶段的投资费用与生产成本估算精确度不同:机会研究阶段为±30%,初步可行性研究阶段为 ±20%,可行性研究阶段为±10% | The accuracy of estimates of investment and production costs varies greatly at different stages: at the opportunity study, it is ± 30% |
securit. | 不属于使用者的资产 | assets not attributable to users |
tech. | 不用的资料 | dead file |
gen. | 不用的资料 | dead-file |
securit. | 不能用数量估量的资产 | unquantifiable assets |
econ. | 不能自由运用的资本 | capital tie-up |
securit. | 不能随意使用的资本 | capital tie-up |
busin. | 不需用的固定资产 | fixed assets not need |
tech. | 不需用的固定资产 | unnecessary fixed assets |
tech. | 不需用的固定资产 | fixed assets not needs |
securit. | 专用于企业的投资 | firm-specific investment |
tech. | 专用基金项下的实物资产 | physical assets under specific fund |
securit. | 专门用途的资金 | earmarked fund |
China, polit. | 中央财政安排用于……的资金 | allocations from the central government budget for |
econ. | 为利用甲方有关新产品的资料,乙方将付给甲方一笔酬金 | Party B shall pay Party A a sum of money for the utilization of Party A's information about the new product |
interntl.trade. | 为在国内使用资金而在国外发行的债券 | out to in external bond |
interntl.trade. | 为在国外使用资金而在国外发行的债券 | out to out external bond |
securit. | 为在海外使用资金而在海外发行的债券 | out to out external bond |
earth.sc. | 为地学家利用的在线资源 | On-Line Resources for Earth Scientists |
econ. | 为确保设备的有效使用必须向工厂提供一切必要的技术资料 | In order to ensure the effective use of the equipment, all the necessary technical data should be furnished to the plant |
commer. | 从流动资金开支的各项费用 | cost item to be financed from working capital |
expl. | 他把自己的大部分积蓄用于资助贫困大学生 | He applied most of his savings for support of poor college students |
econ. | 企业占用流动资金的金额 | amount of circulating fund used by enterprises |
tech. | 企业运用的净资本 | net capital employed |
fin. | 会计资料的用途 | usefulness of accounting data |
interntl.trade. | 作为资本支出的费用 | capitalized expense |
econ. | 作资产的费用 | capitalized expenses |
tech. | 使用中的固定资产 | fixed assets in use |
IMF. | 使用信托基金的资金回流 | use of Trust Fund reflows |
econ. | 使用年限的资产 | limited life asset |
interntl.trade. | 使用的总资本 | total capital employed |
UN, econ. | 使用美元资本市场上可获得的金融工具 | financial instruments available in the capital markets for United States dollars |
commer. | 使用过的固定资产 | used fixed assets |
commer. | 使用过的物资 | used material |
econ. | 供周转用的资金 | fund for financing purposes |
adv. | 供记者用的整套资料 | media kit |
fin. | 信用目的资产负债表 | balance sheet for credit purpose |
fin. | 信用等级在投资级以上的企业债 | enterprise obligations with the credit rating at the investment grade or above |
fin. | 信用等级在投资级以上的金融债券 | financial debentures with the credit rating at the investment grade or above |
econ. | 债券使用较差的投资 | investment in default |
busin. | 债券信用较差的投资 | investment in default |
UN | 健全的水资源利用 | sound water use |
fin. | 储蓄银行或信托公司依法可以用来投资的证券 | legals |
fin. | 充分发挥市场在资源配置中的基础性作用 | make full use of the basic role of the market in allocating resources |
UN, ecol. | 全球机制催化作用资金具有的信增效益 | multiplier effect of GM catalytic resources |
econ. | 公司的部分收入用于支付税款和工资等 | A portion of the company's revenue is used to pay taxes, wages, etc |
IMF. | 关于使用基金组织资金的保障措施 | safeguards |
IMF. | 关于使用基金组织资金的保障措施 | safeguards on the use of Fund resources |
UN, agric. | 关于获得遗传资源和公正、公平地分享其利用所产生的惠益的波恩准则 | Bonn Guidelines on Access to Genetic Resources and Fair and Equitable Sharing of the Benefits Arising out of their Utilization |
securit. | 其他用于投资证券的贷款 | other loans for purchasing or carrying securities |
interntl.trade. | 再投资用的利润 | plough back profit |
econ., agric. | 农业[水土]资源的时空利用率 | rate of time and space utilization of agricultural resources |
securit. | 决定资产使用寿命的因素 | forces affecting economic life |
econ. | 决定长期资产使用年限的因素 | forces affecting economic life |
econ. | 决定长期资产用年限的因素 | forces affecting economic live |
busin. | 出口占用的流动资金 | current fund employed during exportation |
busin. | 利用外资的谈判 | talks of utilizing foreign investment |
securit. | 利用的资本 | capital employed |
securit. | 利用顾客资金买空卖空的对敲罪行 | bucketing offence |
econ. | 加强资金的利用 | growing capital use |
securit. | 募集资金的使用 | use of proceeds |
securit. | 半信用式的融资 | quasi-credit financing |
econ. | 占用的投资余额 | unrecovered balance of an investment |
econ. | 占用的投资额 | unrecovered capital |
securit. | 占用的资金 | occupied capital |
securit. | 占用资金的手法隐蔽化大股东占用上市公司资金的手法 | invisibility of capital occupation method |
UN | 卫星遥感用于资源管理、环境评价和全球变 化研究:发展中世界的需要和应用国际会议 | International Conference on Satellite Remote Sensing for Resource Management, Environmental Assessment and Global Change Studies: Needs and Applications for the Developing World |
earth.sc. | 卫星雪盖观测资料的业务应用 | operational applications of satellite snow cover observations |
fin. | 发挥市场在资源配置中的基础性作用 | give play to the fundamental role of the market in resource allocation |
econ. | 变为资本的每年费用法 | capitalized annual cost method |
securit. | 可使用的资产 | available assets |
econ. | 复银行等可依法用来投资的证券 | legal |
avia. | 可利用的技术资料 | technology availability data |
tech. | 可利用的自然资源 | available natural resources |
econ. | 可利用的资本 | access to capital |
securit. | 可利用的资本 | capital availability |
interntl.trade. | 可利用的资源 | available resources |
commer. | 可用于再生产的固定资产 | reproducible fixed assets |
commer. | 可用于再生产的固定资产 | reproduceable fixed assets |
securit. | 可用于分配的资金 | funds available for distribution |
busin. | 可用于投资的基金 | investible fund |
fin. | 可用来投资的资金 | investible funds |
tech. | 可资利用水力的河流 | power stream |
fin. | 可资利用的信贷 | available credit |
econ. | 合理通知可用邮资预付的方式寄给债务人 | The reasonable notice can be mailed postage prepaid to the debtor |
econ. | 商品的社会平均资金占用量 | social average amount of funds embodied in a commodity |
econ. | 善于利用资本的人 | capitalist |
securit. | 因投资收人而发生的费用 | expense attributable to the investment income |
tech. | 因投资收入而发生的费用 | expense attributable to the investment income |
tech. | 因购置和使用固定资产的费用 | expenditure for acquisition and use of fixed assets |
econ. | 因购置和使用固定资产而产生的费用支出 | expenditures subsequent to acquisition and use fixed assets |
econ. | 固定资本的利用 | capital utilization |
securit. | 备用的筹资方法 | alternative funding method |
econ. | 外资的利用与管制 | the utilization and control of foreign capital |
fin. | 外资的利用和管制 | utilization and control of foreign capital |
securit. | 大股东占用的上市公司的非经营性资本 | listed companies' non-operational capital occupied by major shareholders |
sport. | 如果你决定投资建一个家庭健身房,可以查阅当地的分类广告,访问网上的克雷格列表,或者去趟二手体育用品商店 | If you decide you want to invest in a home gym, check out your local classifieds, Craigslist and used sports goods stores |
econ. | 客商将所得利润用于在特区内进行再投资为期5年以上者,可申请减免再投资部分的利润所得税 | An investor who reinvests his profits in the Special Economic Zones for 5 years and longer may claim exemption of income taxation on profits from such reinvestment |
securit. | 对信用差的债券的投资 | investment in default |
manag. | 对外资的利用 | utilization and control of foreign capital |
busin. | 对外资的利用 | utilization of foreign capital |
busin. | 对外资的利用和管制 | utilization and control of foreign capital |
econ. | 尚未利用的资源 | untapped resources |
tech. | 居住用建筑物的固定投资额 | fixed investment in residential structures |
econ. | 属于他这个合伙人的一切无形资产都是用现金支付了的 | All intangible assets belonging to him as a partner were paid in cash |
textile | 岀口过程中占用的流动资金 | current fund employed during exportation |
consult. | 工厂的具体投资费用 | specific investment cost of plant |
econ. | 工资的附加费用 | surcharge on wages |
tech. | 已使用固定资产的费用 | cost of used fixed assets |
securit. | 已使用的资本 | employed capital |
tech. | 已使用过的固定资产 | used fixed assets |
econ. | 已提足折旧的在用资产 | fully in active use |
busin. | 已提足折旧的运用资产 | fully depreciated assets in active use |
fin. | 已规定用途的资金 | pledged funds |
fin. | 已规定用途的资金 | obligated funds |
fin. | 已规定用途的资金 | committed funds |
manag. | 常用的存储档案或资料 | active file |
econ. | 常用的存款档案或资料 | active file |
tech. | 平均占用的流动资金 | average occupied amount of current capital |
tech. | 平均占用的流动资金 | average amount of current funds possessed |
fin. | 平均占用的流动资金额 | average occupied amount of current capital |
securit. | 平均占用的经常性资金额 | average occupied amount of current capital |
environ. | 废料作为能源资源的利用 | use of waste as energy source |
securit. | 延期的可供使用资金 | deferred availability |
econ. | 建筑期间使用的资金利息备抵 | allowances for funds used during construction |
busin. | 建筑期间使用的资金利息备抵 | allowance for funds used during construction |
textile | 循环使用的资本 | revolving capital |
econ. | 循环使用的资本 | the revolving capital |
busin. | 恢复使用的资金 | desterilize funds |
econ. | 我们希望利用中东的石油资源 | We hope to exploit the oil resources in the Middle East |
econ. | 所使用技术的资本产出系数 | capital/output coefficient of technology employed |
econ. | 所使用技术的资本产出系数 | capital output coefficient of technology employed |
busin. | 所使用技术的资本产出系数 | capital-output coefficient of technology employed |
commer. | 所使用的物资 | material used |
fin. | 扩大人民币在跨境贸易和投资中的使用 | expand the use of the RMB in cross-border trade and investment |
IMF. | 扩大使用基金组织的资金 | enlarged access to Fund resources |
IMF. | 扩大使用基金组织的资金 | enlarged access to the Fund's resources |
IMF. | 扩大使用基金组织资金的政策 | enlarged access policy |
IMF. | 扩大使用基金组织资金的政策 | policy on enlarged access to the Fund's resources |
econ. | 把这100万美元的投资应用到这项工程上 | apply the investment of $1.000.000 to the project |
securit. | 投资于信用较差的项目 | investment in default |
tech. | 投资人不用支付佣金的互相信托投资基金 | no-load fund |
econ. | 投资者拥有的公用事业 | investor-owned utility |
econ. | 投资者拥有的电力公用事业 | investor-owned electric utilities |
securit. | 投资者用于空头交易的保证金 | margin used by investors for short purchase and short sales |
commer. | 投资费用及生产成本的数额与构成 | size and composition of investment and production costs |
textile | 投资费用的节省 | saving in investment costs |
econ. | 投资费用的节省 | the saving in investment cost |
econ. | 投资费用的节省 | saving in investment cost |
securit. | 投资银行和商业银行在企业兼并中的作用 | role of investment and commercial banks in M&A |
econ. | 折旧资产的估定使用年限 | estimated service life |
econ. | 折旧资产的估定使用期限 | estimated useful life |
busin. | 指定用于支付工资的基金 | fund destined for the payment of wages |
corp.gov. | 指定用途的供资 | earmarked funding |
securit. | 指定用途的资金 | earmarked fund |
UN | 指导各国养护和协调利用两国或多国共有自然资源的环境领域行为原则 | Principles of Conduct in the Field of the Environment for the Guidance of States in the Conservation and Harmonious Utilization of Natural Resources Shared by Two or More States |
avia. | 按用户分组配置的海外物资储备 | prepositioned overseas materiel configured in unit sets |
China, law | 挪用客户的资金或者证券 | misuse any funds or securities of a client |
China, law | 改变所募资金的用途 | alter the use of funds as raised |
securit. | 无指定用途资产的管理 | impact asset management |
econ. | 无物资对应的信用投放 | granting of credit which is not backed by a corresponding amount of material |
auto. | 无用的信息或数据资料 | garbage |
securit. | 最佳资源配置的市场作用 | market's function of optimal resource allocation |
proj.manag. | 11月23日、俄罗斯央行宣布10月份已购买 15.6吨黄金用以增加本国的货币性资产 | On No 23, Russia's central bank announced that it had bought 15.6 metric tons of gold in October to add to its monetary assets |
sport. | 有些人通常投资于康体器材,却并不使用,这意味着你可以仅花一小部分钱就可以买到近乎全新的设备 | People often invest in sports equipment and then don,t use them, which means you can find a like-new item for a fraction of the price |
econ. | 有用的固定资产 | fixed assets in use |
dat.proc. | 有用的资料 | active file |
UN, polit. | 服务和发展问题讨论会:外国直接投资和贸易的作用 | Seminar on Services and Development: The Role of Foreign Direct Investment and Trade |
textile | 未使用的固定资产 | unused fixed assets |
securit. | 未使用的资产 | dormant asset |
chem. | 未使用资源的利用过程 | utilization process of unused resources |
libr. | 未充分利用的资源 | underused resources |
econ. | 未利用的固定资产 | unused fixed assets |
fin. | 未利用的资本 | dormant capital |
econ. | 未利用的资源 | unused resources |
econ. | 未利用的资源 | idle resources |
busin. | 未加利用的货币资金 | fallow money-capital |
textile | 未动用的资金 | unused fund |
corp.gov. | 未指定用途的供资 | unearmarked funding |
securit. | 未被授权使用的资产 | unauthorized use of assets |
tech. | 本地资源的利用 | utilization of local resource |
ecol. | 本地资源的利用 | utilization of local resources |
busin. | 每百元产值占用的固定资产 | fixed assets employed per 100 yuan output |
busin. | 每百元工业总产值占用的流动资金 | current fund employed per 100 yuan of gross industrial output |
busin. | 每百元销售收入占用的存货资金 | amount of inventory per 100 yuan of sales |
busin. | 每百元销售收入占用的流动资金 | current fund employed per 100 yuan of sales revenue |
fin. | 流动资金的来源与用途 | Sources and uses of working capital |
fin. | 流动资金的来源与用途 | Source and uses of working capital |
fin. | 流动资金的费用 | liquidity cost |
econ. | 流通或生产中使用的资金 | fund employed during circulation or production |
tech. | 淡水资源的开发和利用 | development and use of freshwater resources |
securit. | 滥用机密资料的风险 | risk of misuse of confidential information |
libr. | 版权资料的公平使用 | fair use |
libr. | 版权资料的公平使用 | fair dealing |
commer. | 物资的使用运用 | use of material |
busin. | 物资采购占用的流动资金 | current fund employed during material procurement |
busin. | 生产占用的流动资金 | current fund employed during production |
org.name. | 生物多样性公约关于获取遗传资源和公正和公平分享其利用所产生惠益的名古屋议定书 | Nagoya Protocol |
org.name. | 生物多样性公约关于获取遗传资源和公正和公平分享其利用所产生惠益的名古屋议定书 | Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization to the Convention on Biological Diversity |
textile | 用于再投资的利润 | plow-back profit |
tech. | 用于再投资的利润 | plow back profits |
securit. | 用于再投资的收益 | plowback earnings |
securit. | 用于再投资的收益 | earnings reinvested |
IMF. | 用于强化合作解决债务的官方资金 | enhancement money debt restructuring |
securit. | 用于抵押的资金 | money out on mortgage |
fin. | 用于担保的无形资产 | intangible assets used for guaranties |
econ. | 用于支付工资的资本 | wage capital |
econ. | 用于收买官员的资金 | the slush fund |
econ. | 用于收买官员的资金 | slush fund |
econ. | 用于未来的资源 | resources for the future |
econ. | 用于生产的资源 | resources for production |
busin. | 用于筹资的资金 | fund for financing purposes |
proj.manag. | 用于解决多个用户或进程之间对机器资源请求冲突的一组规则 | arbitration |
econ. | 用于解决气候问题的资源 | climate response resource |
securit. | 用于贿赂官员的资金 | slush fund |
securit. | 用于资产互换的资产 | assets for assets swap |
securit. | 用于非生产目的的固定资产 | fixed assets for non-production purposes |
econ. | 用作积累的资金 | fund for accumulation |
proj.manag. | 用作负债抵押的资产 | assets pledged as security for liabilities |
econ. | 用在短期资金市场的投资的资金 | money market fund |
busin. | 用基本资产来规定劳动力数量的系数 | factor of provision of labour with basic assets |
econ. | 用实物发工资的商店 | a tommy shop |
econ. | 用工资作担保的借约 | assignment of wages |
busin. | 用工资担保的借约 | assignment of wages |
busin. | 用征税筹资的 | levy-financed |
consult. | 用本国资本开发的外国原油 | overseas crude oil developed by domestic capital |
telecom., lat. | 用…的资格 | qua |
fin. | 用预算外资源办理的 | financed from extra-budgetary sources |
econ. | 用预算外资金办理的 | financed from extrabudgetary sources (供应资金的) |
busin. | 电子计算机在工资管理中的应用 | application of electronic computers to wages management |
securit. | 直接投资的费用和特许权使用费 | fees and royalties from direct investments |
met. | 直接投资的费用和特许权费 | fees and royalties from direct investment |
UN, econ. | 确保用于债务减免的资源不会从计划给予发展中国家的官方发展援助资源中扣除 | resources provided for debt relief should not detract from ODA resources intended to be available for developing countries |
securit. | 禁止挪用的资金 | non-appropriation funds |
busin. | 立即可用的资金 | immediately available fund |
busin. | 约定使用期限的无形资产 | intangible assets with a prescribed period of use |
tech. | 经营资本的财务杠杆作用 | operating leverage |
el. | 网络投资费用的分摊额 | capital contribution to network costs |
IMF. | 自动失去使用基金组织资金的资格 | automatic ineligibility to use the Fund's resources |
environ. | 自然资源的可持续利用 | sustainable use of natural resources |
tech. | 自然资源的浪费使用 | wastefull use of natural resources |
econ. | 良好的劳资关系在公司运行中起着重要的作用 | Good industrial relations play an important part in the running of the company |
busin. | 营销占用的流动资金 | current fund employed during marketing |
textile | 营销过程中占用的流动资金 | current fund employed during marketing |
securit. | 融资的用途 | use of proceeds |
econ. | 行业所用物资、商品的存货量 | stock in trade |
econ. | 被使用的总资本 | total capital employed |
securit. | 被盗用的资金 | embezzled funds |
expl. | 评估是否准确、取决于气象资料和所用的评价模型是否精确 | The accuracy of the assessment depends on both the accuracy of the meteorological data, and the accuracy of the assessment model used |
econ. | 请将本合同认可的任何通知用邮资预付的挂号邮件寄发 | Please send any notice permitted under this contract by prepaid registered mail |
tech. | 购置及使用固定资产而产生的费用 | expenditure subsequent to acquisition and use of fixed assets |
tech. | 费用的资本化值 | capitalized expenses |
fin. | 资产的运用潜力 | service potentialities of the assets |
proj.manag. | 资产负债管理模型及在辽宁养老金问题中的应用 | models for asset liability management and its application of the pension funds problem in Liaoning Province |
econ. | 资本利用的可能性 | capital availability |
econ. | 资本化的费用 | capitalized expenses |
econ. | 资本应用的密度 | capital intensity |
commer. | 资本的使用者成本 | user cost of capital |
busin. | 资本的杠杆作用率 | capital leverage |
tech. | 资本的杠杆作用 | capital leverage |
securit. | 资本的运用 | employment of capital |
tech. | 资本的附加费用 | carrying cost of capital |
proj.manag. | 资本要素在区域经济发展中的作用与贡献 | the role and contribution of capital element to the development of regional economy |
econ. | 资本货物包括制造其他商品所用的机器、建筑物和原料 | Capital goods consist of machinery, buildings and raw materials used to make other goods |
econ. | 资本货物的使用 | services of capital goods |
econ. | 资源不同使用的相对效果 | relative efficiency of different uses of resources |
busin. | 资源不同使用的相对效率 | relative efficiency of different uses of resources |
ecol. | 资源生态系统的分解作用 | decomposition of resource ecosystem |
econ. | 资源的充分利用 | full office of resources |
tech. | 资源的开发和利用 | exploiting and using of natural resources |
econ. | 资源的最佳使用 | optimum use of resources |
econ. | 资源的有效利用 | utilization of resources |
tech. | 资源的竞争使用 | competitive use of resources |
tech. | 资源的辅助性使用 | complementary use of resources |
econ. | 资用的 | working |
econ. | 资金使用范围的规定 | regulations regarding the use of funds |
fin. | 资金供需的相互作用 | interplay of demand and supply of money |
securit. | 资金报表的来源和使用 | sources and applications of fund statement |
securit. | 资金的使用 | utilization of funds |
securit. | 资金的使用 | employment of funds |
securit. | 资金的使用 | application of funds |
econ. | 资金的分散使用 | decentralized use of funds |
econ. | 资金的运用 | operation of capital |
manag. | 资金的运用 | operation of fund |
econ. | 资金的运用 | utilization of funds |
tech. | 资金的运用 | utilization of fund |
econ. | 资金的重复运用 | double leverage |
econ. | 资金运用效率的测定 | measurement of effectiveness of the use of fund |
econ. | 资金运用效率的测定 | measurement of effectiveness of the use of funds |
econ. | 资金运用的估评价 | valuation of fund application |
tech. | 资金运用的估计 | valuation of fund application |
fin. | 资金运用的评价 | valuation of fund application |
fin. | 资金运用的调整表 | adjusted statement of application of funds |
busin. | 资金运用的调整表 | adjusted statement of application of fund |
econ. | 起均衡作用的长期投资 | equilibrating long-term capital |
interntl.trade. | 超过运用资金的经营 | overtrading |
tech. | 超过运用资金的购买 | overtrading |
busin. | 转为资本的每年费用法 | capitalized annual cost method |
fin. | 企业运用的净资本 | net capital employed |
econ. | 运用的净资本 | net capital employed |
proj.manag. | 这个结论来自当时最新的电脑模型对资源动态使用所做的分析 | This conclusion flowed from a then state of-the-art computer model of the dynamics of resource use |
econ. | 这家计算机公司冒着用尽预算资金的风险开发此新产品 | The computer company is taking the risk of exhausting its budget in developing this new product |
busin. | 进口占用的流动资金 | current fund employed during importation |
textile | 进口过程中占用的流动资金 | current fund employed during importation |
econ. | 递延的可供使用资金 | deferred availability |
IMF. | 递延费用的融资 | funding of deferred charges |
fin. | 铁路未使用的固定资产 | railway unused fixed assets |
commer. | 银行之所以愿意向岀口商提供资金,既由于它掌握着货运单据作为垫付款的担保品,也由于在必要时,它可向对银行发岀指示的买方与汇票的出票人岀口商行使用追索权 | The bank is prepared to provide finance to the exporter because it holds the shipping documents as collateral security for the advance and, if necessary, can take recourse to the buyer as instructing customer and the exporter as drawer of the bill |
interntl.trade. | 长期资金的运用 | funding operations |
securit. | 长期资金的运用 | funding operation |
tech. | 限制用途的资产 | restricted assets |
econ. | 限定用途的资产 | restricted assets |
busin. | 限定用途的资产专用资产 | restricted assets |
econ. | 除投资外无其他费用责任的 | non-assessable |
securit. | 隐瞒挪用资产的行为 | concealing misappropriation |
gen. | 集中备用的物资 | pool |
econ. | 集资用于特殊目的 | pooling of wealth |
tech. | 需用资料的次数 | access frequency |
proj.manag. | 需要的资料库非常庞大、 即使用最佳的软件演算法也很难搜索 | The potential database is so large that even the best software algorithms would be hard put to search it |
securit. | 非用于分配的资本储备 | non-distributable capital reserve |