the lesser of 结构在英文合同中的使用及译法
the lesser of结构,是合同中经常使用的表达,两者之中较小的。
下面我们来看四个例句:
in the event that the distribution is not made withinsuch thirty (30) days period, the General Partner agrees to pay the Investor interest equal to the outstanding distribution amounts attributable to the Investor at a rate equal to the lesser of (i) nineteen percent (19%) perannum, compounded daily, and (ii) the maximum rate (compounded daily) allowable by applicable law.
如果分配在该等三十(30)天期限内未能作出,普通合伙人同意向投资者支付利息(该等利息的支付针对未向投资者作出分配的金额部分),比率以下列较小者为准:(i)百分之十九(19%)每年,日复利,以及(ii)适用法律允许的最大比率(日复利)。
分析:起初接触合同翻译的伙伴,一定在这个结构的翻译上琢磨过很长时间,掌握了其翻译方法,一定会事半功倍。相似的表达还有the earlier of, the later of, 后面一般都是跟两个比较项,但是只以较早或较晚为准,然后进行合同所述事宜。
In accordance with the articles of association of the Company, the net profit of the Company for the purpose of profit distribution will be deemed to be the lesser of (i) the net profit determined in accordance with CAS; and (ii) the net profit determined in accordance with the accounting standards of the overseas place where the Company’s shares are listed (i.e., Hong Kong Financial Reporting Standards).
根据本公司的公司章程, 本公司用作分配利润的税后净利润将为(i)根据中国会计准则厘定的净利润;及(ii)根据本公司股份的 境外上市地的会计准则(香港财务报告准则)厘定的净利润以较低者为准。
Under the existing system, the taxable income of taxpayers will be subject to assessment with regard to both the standard tax rate and the progressive tax rate, with the lesser of the amounts assessed being the tax amount payable.
在现行制度下,纳税人的应纳税所得额须按标准税率和累进税率进行评税,以评税额中较低者为应纳税额。
The essence of the necessity defense is that the defend ant has chosen the lesser of two evils.
紧急避险辩护事由的核心在于,被告人是两害相权取其轻。