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Yuanshi Bu - Chinese Civil Code - The General Part -

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Yuanshi Bu

Chinese Civil Code - The General Part -

Series: Beck International

Volume 2021

Results in this title

III. Types of Liabilities S. 186-189

„… creating rights and providing remedies and the disadvantage of norms of duties and norms of liabilities …” „… of Liabilities 37 The GRCL has incorporated only the proportionate liability (按份责任) and joint and …” „… . IV. Concurrence of Civil Liabilities 1. Statutory Basis 52Art. 186 GRCL governs the concurrence of …”

IV. Concurrence of Civil Liabilities S. 189-195

„… . IV. Concurrence of Civil Liabilities 1. Statutory Basis 52Art. 186 GRCL governs the concurrence of …” „… claims is renamed concurrence of liabilities. 53 It goes without saying that the right to choose requires …” „… concurrence of liabilities, namely theory of competing norms (法条竞合说), theory of competing claims (请求权竞合说 …”

II. Debate over Independence of Civil Liability S. 180-186

„… liabilities in civil law – theory of duty (义务说) and theory of consequence (后果说).15 With regard to the first …” „… civil duties and bear civil liabilities in accordance with legal provisions and party agreements”, which …” „… treat duty and liability as synonyms, as duties and liabilities are physically separated in Chinese …”

Index S. 259-264

„… Liability – Concurrence of civil liabilities 17 52 – scope of application 17 56–63 – defective performance …” „… concurrence liabilities 17 74 – interpretative theory of concurrence 17 75 – new theory of competing norms …” „… 权) – Types of liabilities 17 37–51 – joint and several liability (连带责任) 17 37, 46–51 – Proportionate …”

V. Good Samaritan Law S. 195-199

„… of action to grant full compensation.141 74b) Elimination of Concurrence of Liabilities. Ye Mingyi …” „… benefit of allowing a concurrence of liabilities is marginal. Specifically, he has divided damage into …”

Titelei/Inhaltsverzeichnis S. I-XXII

„… ................................................................................................ ... 184 III. Types of Liabilities …” „… ................................................................................................ .................................. 189 IV. Concurrence of Civil Liabilities …” „… ................................................................................................ .. 194 b) Elimination of Concurrence of Liabilities …”

Bibliography S. 233-253

„… ) On the Integration and Separation of Debts and Liabilities – Concurrently on the Reform of the System …” „… (魏振瀛) Civil Liabilities Provided by the GPCL: From the Real Rights Act to Civil Code …” „… Business (法商研究) 2012/2, 69–75. Xia Yongquan (夏永全) On Cause of Action in Concurrence of Liabilities …”

V. Duty and Liability of the Agent S. 152-158

„… counterparty bear joint and several liabilities towards the principal if they act in bad faith collusion to …” „… . Illegality 60Art. 167 GRCL states that the agent and the principal bear joint and several liabilities towards …”

III. Expiration of Statutory Agency S. 177-179

„… liabilities. Among the provisions, two-thirds originate from the GPCL and from the TLL and CL in slightly …”

I. Evolution History S. 179-180

„… liability as well as concurrence of liabilities. Among the provisions, two-thirds originate from the GPCL …”

III. Technique of the Codification: Systematization or Compilation S. 4-7

„… regard to civil rights and civil liabilities for example, is a failure. 21 However, practically it was …”

V. Special Legal Person S. 74-77

„… normally do not have independent assets and are unable to bear civil liabilities independently, thus, they …”

Relevant Laws and Regulations S. 253-259

„… Liability – Concurrence of civil liabilities 17 52 – scope of application 17 56–63 – defective performance …”

II. General Part S. 51-60

„… liabilities, it seems still necessary to distinguish between the two concepts.68 49 b) Liquidation Obligor. aa …”

doi.org/10.17104/9783406779299

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Carsten Berkau

Financial Statements

2019

Results in this title

14. Liabilities on the Balance Sheet S. 296-322

„… Berkau: Financial Statements 4e 14-296 14. Liabilities on the Balance Sheet Learning …” „… Objectives: Liabilities result from present obligations which is a duty or a responsibility to act in a …” „… obligations, the latter ones are no liabilities, such as interest to be paid in later Accounting periods. In …”

6. Formal Aspects of Financial Statements S. 92-111

„… faithful representation in regard to definitions and recognition criteria for assets, liabilities, income …” „… consider depreciation on assets of pay-off amounts for liabilities. However, offsetting liabilities and …” „… (61,596) Current assets Liabilities (liab.) Inventory Long-term liab. 120,346 Accounts receivables …”

5. Basics of Financial Statement Analysis S. 73-91

„… Reserves 6,000,000 Financial assets Retained earnings 7,000,000 Current assets Liabilities (liab …” „… Employed: Return on Capital Employed refers to the portion of equity and liabilities that is invested in …” „… the company’s business. In contrast, short-term liabilities are not regarded as investment and cost …”

8. Business Combinations S. 164-202

„… , liabilities, equity, income, expenses and cash flows of the parents and the subsidiaries are presented as …” „… Liabilities (liab.) Inventory 34,000 Long-term liab. Accounts receivables Short-term liab. A/P Prepaid …” „… 28,620 Retained earnings 262,358 Current assets Liabilities (liab.) Inventory 34,000 Long-term liab …”

10. Statement of Cash Flows S. 235-252

„… Reserves Financial assets Retained earnings 70,000 Current assets Liabilities (liab.) Inventory 20,000 …” „… tax liabilities to an extent of 30,000.00 AUD. (2) Purchase and payment of goods at cost of …” „… change equity and/or long-term liabilities. Find examples in IAS 7.17. We also consider all payments …”

4. Accounting for Retailers S. 53-72

„… : DR Cash/Bank .................... 200,000.00 ZAR CR Interest Bearing Liabilities . 200,000.00 …” „… ) 200,000.00 (3) 12,000.00 c/d 12,000.00 b/d 200,000.00 b/d 12,000.00 Interest bearing liabilities IBL …” „… entries [ZAR] [ZAR] Cash/Bank 733,000.00 Issued Capital 500,000.00 Interest bearing liabilities …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… indicate it by (R’). DR Revaluation Reserves ......... 47,760.73 JPY CR Deferred Tax Liabilities …” „… ..... 47,760.73 JPY The deferred tax liabilities are recorded as a liability based on IAS 12.15. In order to …” „… , TINNEN K.K. dissolves 9.61 % of the deferred tax liabilities: 9.61% × 47,760.73 = 4,589.81 JPY and of …”

15. Abbreviations S. 323-328

„… Companies and Intellectual Property Commission C, L Capital, Liabilities CM Contribution Margin CMA …” „… Board IBL Interest Bearing Liabilities I.BX Inventory Box Account I.CC Inventory Coffee Capsule …” „… Tax Expenses Account ITL Income Tax Liabilities Account JO Job Order JPY Japanese Yen JSE …”

11. Equity on the Balance Sheet S. 253-264

„… 137,500 Current assets Liabilities (liab.) Inventory 695,000 Long-term liab. Accounts receivables …” „… Retained earnings 137,500 Current assets Liabilities (liab.) Inventory 695,000 Long-term liab. Accounts …” „… Retained Earnings account and the income tax liabilities. The income tax liabilities are amounting to …”

3. Financial Statements based on IFRSs S. 30-52

„… Intangibles Reserves Financial assets Retained earnings Current assets Liabilities (liab.) Inventory …” „… b/d 627,200.00 Income tax expenses ITE Income tax liabilities ITL Retained earnings R/E Figure 3.6 …” „… Financial assets Retained earnings 627,200 Current assets Liabilities (liab.) Inventory Long-term liab …”

13. Statement of Changes in Equity S. 286-295

„… Investment 400,000 Retained earnings (150,000) Current assets Liabilities (liab.) Inventory Long-term liab …” „… .................. 210,000.00 ZAR CR Income Tax Liabilities ....... 210,000.00 ZAR Below, we show the statement of …” „… and leads to income tax liabilities of: 100,000.00 × 30% = 30,000.00 ZAR. Hence, the addition to …”

2. Financial Statements based on HGB S. 11-29

„… of a GbR are fully reliable for assets and liabilities of their business. Hence, they can lose …” „… transfer to the German revenue service, KIELING TAXI GmbH ascertains its VAT liabilities: 20,000 …” „… TAXI GmbH pays income tax and VAT liabilities. After we learned already how to prepare financial …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… 720,650.00 1,029,500.00 1,029,500.00 Profit and Loss-20X4 P&L Income tax liabilities ITL Retained earnings …” „… 50,000 Intangibles Reserves 10,000 Financial assets Retained earnings Current assets Liabilities (liab …” „… 819,950.00 819,950.00 Income tax liabilities ITL Profit and Loss-20X4 P&L Retained earnings R/E Figure …”

1. Conventions S. 4-10

„… our case studies. Taxes are calculated at the year-end and are added to short-term liabilities …” „… , mostly to the Income Tax Liabilities account. For German companies, § 249 HGB applies and taxes are …” „… , tax statements are relevant to ascertain income taxes liabilities and deferred taxes. We apply a …”

Titelei/Inhaltsverzeichnis S. 1-3

„… 14. Liabilities on the Balance Sheet 14-296 15. Abbreviations 15-323 16. Table of Figures 16-329 …”

9. Current Assets on the Balance Sheet S. 203-234

„… customer’s side, a financial liability is disclosed under short-term liabilities (A/P). There is a deferred …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2020

Results in this title

14. Liabilities on the Balance Sheet S. 313-342

„… Berkau: Financial Statements 5e 14-309 14. Liabilities on the Balance SheetWhat is in the Chapter …” „… ? In this last chapter (14), we cover the valuation and presentation of liabili-ties. In general …” „… , liabilities fall under fi-nancial instruments which are dis-closed on the borrowers’ balance sheet on the …”

8. Business Combinations S. 177-215

„… . (70,000) (28,000) (98,000)Non-ctrl. int 0 LiabilitiesInt. bear. liab. (50,000) (50,000)Payables (50,000 …” „… 5,600 (70,000)Non-ctrl int 0 (10,000) (5,600) (15,600)LiabilitiesInt. bear. liab. (50,000) (50,000 …” „… ear. (112,000) (35,000) (147,000) 27,800 (119,200)M.I. 0 (15,400) (15,400)LiabilitiesInt. bear. liab …”

15. Abbreviations S. 343-348

„… Labour AccountLat. Latin/lb per Poundlbs Poundl-h Labour HoursLiab Liability, LiabilitiesLLC Limited …” „… , Liabilities CM Contribution Margin CMA Contribution Margin Accounting CMRatio Contribution Margin Ratio CoBa …” „… International Accounting Standards Board IBL Interest Bearing Liabilities I.BX Inventory Box Account I.CC …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… tax liabilitiesFigure 12.10: SUTTHAUSEN PLC’s accounts (COS) - continued If you get the impression the …” „… Loss-20X4 P&L Income tax liabilities ITLRetained earnings R/EFigure 12.2: ABINGTON Ltd.’s Profit and …” „… earningsCurrent assets Liabilities (liab.)Inventory 42,000 Long-term liab.Accounts receivables Short-term liab …”

6. Formal Aspects of Financial Statements S. 99-119

„… , liabilities, in-come and expenses. F OC12 (frame-work) states that information shall be complete, neutral and …” „… pay-off amounts for liabili-ties. However, offsetting notes paya-bles and receivables for a business …” „… Liabilities (liab.)Inventory Long-term liab. 120,000 Accounts receivables Short-term liab. A/P 15,000 Prepaid …”

5. Basics of Financial Statement Analysis S. 80-98

„… Liabilities (liab.)Inventory Long-term liab. 50,000,000 Acc. receivables A/R 10,000,000 Short-term liab. A/P …” „… long-term li-abilities that is invested in the com-pany. In contrast, short-term liabilities are not …” „… capital. To calculate capital employed we add the total of equity and all long-term liabilities on the …”

10. Statement of Cash Flows S. 250-265

„… 30,000 Intangibles ReservesFinancial assets Retained earnings 70,000 Current assets Liabilities …” „… ac-tivities: (1) Payment of income tax liabilities to an extent of 30,000.00 AUD. (2) Purchase and payment …” „… liabilities. Find ex-amples in IAS 7.17. We also consider all payments that are linked to the lat-ter ones …”

4. Accounting for Retailers S. 58-79

„… Interest Bearing Liabilities . 200,000.00 ZAR DR Interest ..................... 12,000.00 ZAR CR …” „… 12,000.00 Interest bearing liabilities IBL Interest-20X6 INTD C D C(4) 39,000.00 c/d 39,000.00 39,000.00 …” „… 500,000.00 Interest bearing liabilities 200,000.00 Interest INT 12,000.00 Rent RNT 39,000.00 Property, Plant …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… Revaluation Reserves ......... 47,760.73 JPY CR Deferred Tax Liabilities ..... 47,760.73 JPY The deferred …” „… tax liabilities are recorded as a liability based on IAS 12.15. To get the full picture, study the …” „… dissolves 9.61 % of the deferred tax liabilities: 9.61% × 47,760.73 = 4,590.22 JPY and of the ini-tially …”

11. Equity on the Balance Sheet S. 266-280

„… Liabilities (liab.)Inventory Long-term liab.Accounts receivables Short-term liab. 12,500 Prepaid expenses …” „… future. More precisely: The company's value is higher than its parts (Assets – Liabili-ties). Existing …” „… Retained earnings 127,500 Current assets Liabilities (liab.)Inventory Long-term liab.Accounts receivables …”

13. Statement of Changes in Equity S. 303-312

„… )Current assets Liabilities (liab.)Inventory Long-term liab.Accounts receivables 200,000 Short-term liab …” „… CR Income Tax Liabilities ....... 210,000.00 ZAR Below, we show the statement of changes in equity …” „… , therefore, it is regarded as a gain. How-ever, the gain is taxable and leads to in-come tax liabilities of …”

3. Financial Statements based on IFRSs S. 34-57

„… assets Liabilities (liab.)Inventory Long-term liab.Acc. receivables A/R Short-term liab. A/PPrepaid …” „… Income tax expenses ITE Income tax liabilities ITLRetained earnings R/EFigure 3.6: KMTS Ltd.’s accounts …” „… Retained earnings 627,200 Current assets Liabilities (liab.)Inventory Long-term liab.Acc. receivables A/R …”

2. Financial Statements based on HGB S. 12-33

„… and jointly reliable for assets and liabilities of their business. Hence, they can lose their interest …” „… calculates its VAT liabilities: 20,000 – 10,000 = 10,000.00 EUR. The amount is shown on the balance sheet as …” „… pays income taxes and its VAT liabilities. After we learned already how to prepare financial statements …”

Titelei/Inhaltsverzeichnis S. 1-6

„… 14. Liabilities on the Balance Sheet 14-309 15. Abbreviations 15-339 16. Table of Figures 16-345 17 …”

1. Conventions S. 7-11

„… lia-bilities, mostly to the Income Tax Lia-Berkau: Financial Statements 5e 1-5 bilities account. For German …”

9. Current Assets on the Balance Sheet S. 216-249

„… financial position. On the customer’s side, a financial liability is disclosed under short-term liabilities …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2021

Results in this title

14 Liabilities on the Balance Sheet S. 351-382

„… Berkau: Financial Statements 6e 14-351 14 Liabilities on the Balance Sheet 14.1 What is in the …” „… Chapter? In this last chapter, we cover the valu-ation and presentation of liabilities. In general …” „… , liabilities fall under financial instruments which are disclosed on the borrowers’ balance sheet on the credit …”

8 Business Combinations S. 198-246

„… LiabilitiesInt. bear. liab. (50,000) (50,000)Payables (50,000) (10,000) (60,000)Provisions 0 Def. income 0 Tax …” „… ) (5,600) (15,600)LiabilitiesInt. bear. liab. (50,000) (50,000) (50,000)Payables (50,000) (10,000) (60,000 …” „… )M.I. 0 (15,400) (15,400)LiabilitiesInt. bear. liab. (50,000) (50,000) (50,000)Payables (50,000 …”

6 Formal Financial Statement Requirements S. 109-130

„… definitions and recognition criteria for assets, liabili-ties, income and expenses. F OC12 (conceptual …” „… depreciation on assets or pay-off amounts for liabil-ities. However, offsetting notes paya-bles and receivables …” „… liabilities and 15,000.00 AUD short-term liabilities, the latter one is for the pay-off in the next Accounting …”

10 Statement of Cash Flows S. 284-301

„… capital 30,000 Intangibles ReservesFinancial assets Retained earnings 70,000 Current assets Liabilities …” „… tax liabilities to an extent of 30,000.00 AUD. (2) Purchase and payment of materials at cost of …” „… Liabilities account (IAS 1.60 applies). (6) Earning a revenue of 120,000.00 AUD of which proceeds are paid …”

5 Basics of Financial Statement Analysis S. 89-108

„… Liabilities (liab.)Inventory Long-term liab. 50,000,000 Acc. receivables A/R 10,000,000 Short-term liab. A/P …” „… li-abilities that is invested in the com-pany. In contrast, short-term liabilities are not regarded as …” „… capital employed we add the total of equity and all long-term liabilities on the credit side of the …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… liabilities. The Bookkeeping entry is directly linked to the revaluation; therefore, we indicate it by (R …” „… ’). DR Revaluation Reserves ......... 47,760.73 JPY CR Deferred Tax Liabilities ..... 47,760.73 JPY …” „… The deferred tax liabilities are recorded as a liability based on IAS 12.15 …”

4 Accounting for Retailers S. 67-88

„… .................... 200,000.00 ZAR CR Interest Bearing Liabilities . 200,000.00 ZAR DR Interest …” „… b/d 12,000.00 Interest bearing liabilities IBL Interest-20X6 INT D C D C(4) 39,000.00 c/d 39,000.00 …” „… 500,000.00 Interest bearing liabilities 200,000.00 Interest INT 12,000.00 Rent RNT 39,000.00 Property, Plant …”

15 Abbreviations S. 383-389

„… Accounting CIPC Companies and Intellectual Property Commission C, L Capital, Liabilities COH Conveyancing …” „… Tax Expenses DTI Deferred Tax Income DTL Deferred Tax Liabilities D2E Dept-to-Equity EAT Earnings …” „… Standards Board IBL Interest Bearing Liabilities I.BX Inventory Box Account I.CC Inventory …”

11 Equity on the Balance Sheet S. 302-317

„… Liabilities (liab.)Inventory Long-term liab. Accounts receivables Short-term liab. 12,500 Prepaid expenses …” „… company's value is higher than its parts (Assets – Liabilities). Existing shareholders who agree on a …” „… Financial assets Retained earnings 127,500 Current assets Liabilities (liab.)Inventory Long-term liab …”

13 Statement of Changes in Equity S. 341-350

„… Investment 400,000 Retained earnings (150,000)Current assets Liabilities (liab.)Inventory Long-term liab …” „… Account .................. 210,000.00 ZAR CR Income Tax Liabilities ....... 210,000.00 ZAR Below …” „… , the gain is taxable and leads to in-come tax liabilities of: 100,000.00 × 30% = 30,000.00 ZAR. Hence …”

3 Financial Statements based on IFRSs S. 42-66

„… ReservesFinancial assets Retained earnings Current assets Liabilities (liab.)Inventory Long-term liab. Acc …” „… 268,800.00 D Cc/d 627,200.00 P&L 627,200.00 b/d 627,200.00 Income tax expenses ITE Income tax liabilities …” „… Retained earnings 627,200 Current assets Liabilities (liab.)Inventory Long-term liab. Acc. receivables …”

2 Financial Statements based on HGB S. 20-41

„… liabili-ties of their business. Therefore, they take the risk of losing their interest and being held reliable …” „… cal-culates its current VAT liabilities: 20,000 – 10,000 = 10,000.00 EUR. The value shows on the balance sheet …” „… TAXI GmbH pays income taxes and its VAT liabilities. After we learned already how to prepare financial …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ..................................................................................................... 13-350 14 Liabilities on the Balance Sheet ................................................... 14-351 …” „… .................................................................................. 14-351 14.3 Liabilities …” „… ..................................................................................................... 14-351 14.4 Certain Liabilities …”

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… Loss-20X4 P&L Income tax liabilities ITLRetained earnings R/E Figure 136: ABINGTON Ltd.’s Profit and …” „… 50,000 Intangibles Reserves 10,000 Financial assets Retained earningsCurrent assets Liabilities …” „… 819,950.00 819,950.00 Income tax liabilities ITLProfit and Loss-20X4 P&L Retained earnings R/E Figure 140 …”

1 Conventions S. 14-19

„… studies. Taxes are calculated at the year-end and added to short-term lia-bilities, mostly to the Income …” „… Tax Lia-bilities account. For German compa-nies, § 249 HGB applies, and income taxes are shown as …”

9 Current Assets on the Balance Sheet S. 247-283

„… is disclosed under short-term liabilities (A/P). For CHELMSFORD Ltd., there is a deferred interest …”

doi.org/10.24053/9783739881829-0

Wolfgang Kahl, Marc-Philippe Weller - Climate Change Litigation

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Wolfgang Kahl (ed.), Marc-Philippe Weller (ed.)

Climate Change Litigation

Series: Beck International

Volume 2021

Results in this title

II. Random sampling: Lliuya v. RWE – approaching liabilities for climate damages inductively S. 23-26

„… liabilities for climate damages. In doing so, it will revisit some basic frameworks for evaluating local as …” „… liabilities for climate damages inductively 1. The case Lliuya v. RWE 3In order to dive into global warming’s …” „… cannot be the basis for property rights liabilities under the “regime” of private law.9 (However, as the …”

I. Introduction: global warming’s spatiotemporal strangeness – “tricky” to imagine S. 23

„… ......................................................................................... . 1 II. Random sampling: Lliuya v. RWE – approaching liabilities for climate damages inductively …” „… liabilities for climate damages. In doing so, it will revisit some basic frameworks for evaluating local as …” „… liabilities for climate damages inductively 1. The case Lliuya v. RWE 3In order to dive into global warming’s …”

II. Climate change arrived in the investment community S. 470-471

„… risk as well as related liabilities and opportunities.11 Accordingly, there is much more to be done for …”

VI. Conclusion S. 427-429

„… duty cannot be established, eliminating all liabilities of potential respondents. 100The obstacles …”

IV. Choice of Law S. 138-149

„… this development in § 145, according to which “(1) The rights and liabilities of the parties with …” „… of the state where the injury occurred determines the rights and liabilities of the parties with …”

III. Why is investor-led action needed? S. 471-475

„… risk as well as related liabilities and opportunities.11 Accordingly, there is much more to be done for …”

V. Law of nuisance S. 423-427

„… duty cannot be established, eliminating all liabilities of potential respondents. 100The obstacles …”

Titelei/Inhaltsverzeichnis S. I-XXXII

„… II. Random sampling: Lliuya v. RWE – approaching liabilities for climate damages inductively …”

doi.org/10.17104/9783406779237

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