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中英对照法律资源--企业会计准则第24号--套期保值 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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r value of a financial liabilities or financial asset, if the effectiveness of hedging may be measured, the enterprise may, based on the risk, designate financial asset or financial liability as a hedged item. 第十三条在金融资产或金融负债组合的利率风险公允价值套期中，可以将某货币金额（如人民币、美元或欧元金额）的资产或负债指定为被套期项目。 <westbank> Article 13In the matter of a hedging in fair value of the interest rate risk of a portfolio of financial assets or financial liabilities, an asset or liability denominated in a certain currency (such as RMB, US dollar or Euro dollar) may be designated as a hedged item. 第十四条企业可以将金融资产或金融负债现金流量的全部指定为被套期项目。 <westbank> Article 14An enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item. 但金融资产或金融负债现金流量的一部分被指定为被套期项目的，被指定部分的现金流量应当少于该金融资产或金融负债现金流量总额。 <westbank> However, if only a portion of the cash flows of a financial asset or financial liability is designated as a hedged item, the designated portion shall be less than the total amount of the cash flows of the financial asset or financial liability. 第十五条非金融资产或非金融负债指定为被套期项目的，被套期风险应当是该非金融资产或非金融负债相关的全部风险或外汇风险。 <westbank> Article 15Where a non-financial asset or non-financial liability is designated as a hedged item, the hedged risk shall be all risks or foreign exchange risks pertinent to this non-financial asset or non-financial liability. 第十六条对具有类似风险特征的资产或负债组合进行套期时，该组合中的各单项资产或单项负债应当同时承担被套期风险，且该组合内各单项资产或单项负债由被套期风险引起的公允价值变动，应当预期与该组合由被套期风险引起的公允价值整体变动基本成比例。 <westbank> Article 16With regard to a hedging by the portfolio of assets or liabilities with similar risk characteristics, each single asset or liability among the portfolio shall undertake the hedged risk simultaneously, and the changes in fair value of each single asset or liability in the portfolio resulted from the hedged risk shall, by and large, be expected in proportion to the holistic changes in the fair value of the portfolio resulted from the hedged risk. 第三章 套期确认和计量 <westbank> Chapter III Recognition and Measurement of Hedging 第十七条公允价值套期、现金流量套期或境外经营净投资套期同时满足下列条件的，才能运用本准则规定的套期会计方法进行处理： <westbank> Article 17Where a fair value hedging, cash flow hedging or a hedging of net investment in an overseas operation satisfies the following conditions simultaneously, it may be dealt with through the hedging accounting method as prescribed in these Standards: （一）在套期开始时，企业对套期关系（即套期工具和被套期项目之间的关系）有正式指定，并准备了关于套期关系、风险管理目标和套期策略的正式书面文件。 <westbank> (1)At the commencement of the hedging, the enterprise shall specify the hedging relationship formally (namely the relationship between the hedging instrument and the hedged item) and prepare a formal written document on the hedging relationship, risk management objectives and the strategies of hedging. 该文件至少载明了套期工具、被套期项目、被套期风险的性质以及套期有效性评价方法等内容。 <westbank> This document shall at least specify the contents of hedging instrument, the hedged item, the nature of the hedged risk and the method for the effectiveness assessment of the hedging and etc.. 套期必须与具体可辨认并被指定的风险有关，且最终影响企业的损益。 <westbank> The hedging shall be relevant to the designated specific identifiable risk, and will ultimately affect the profits and losses of the enterprise. （二）该套期预期高度有效，且符合企业最初为该套期关系所确定的风险管理策略。 <westbank> (2)The hedging expectation is highly efficient and meets the risk management strategy, which is confirmed for the hedging relationship by enterprise at the very beginning. （三）对预期交易的现金流量套期，预期交易应当很可能发生，且必须使企业面临最终将影响损益的现金流量变动风险。 <westbank> (3)For a cash flow hedging of forecast transaction, the forecast transaction shall be likely to occur and shall make the enterprise faced to the risk of changes in cash flow, which will ultimately affect the profits and losses. （四）套期有效性能够可靠地计量。 <westbank> (4)The effectiveness of hedging can be reliably measured. （五）企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。 <westbank> (5)An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified. 第十八条套期同时满足下列条件的，企业应当认定其为高度有效： <westbank> Article 18If a hedging satisfies the following conditions simultaneously, the enterprise shall recognize it as being highly efficient: （一）在套期开始及以后期间，该套期预期会高度有效地抵销套期指定期间被套期风险引起的公允价值或现金流量变动； <westbank> (1)At the beginning and in subsequent periods of a hedging, this hedging expectation shall be highly effective in offsetting the changes in the fair value or cash flows caused by the hedged risk during the specified periods; （二）该套期的实际抵销结果在80%至125%的范围内。 <westbank> (2)The hedging 's actual offset results are within a range of 80% to 125%. 第十九条企业至少应当在编制中期或年度财务报告时对套期有效性进行评价。 <westbank> Article 19An enterprise shall at least evaluate the hedging effectiveness when formulating medium-term or annual financial statements. 第二十条对利率风险进行套期的，企业可以通过编制金融资产和金融负债的到期时间表，标明每期的利率净风险，据此对套期有效性进行评价。 <westbank> Article 20For a hedging of interest rate risk, the enterprise shall, by formulating the maturity timetable of financial assets and financial liabilities, mark out the net risk of interest rate for each period and evaluate the hedging effectiveness accordingly. 第二十一条公允价值套期满足运用套期会计方法条件的，应当按照下列规定处理： <westbank> Article 21If a fair value hedging satisfies the conditions for adopting the hedging accounting method, it shall be dealt with according to the following provisions: （一）套期工具为衍生工具的，套期工具公允价值变动形成的利得或损失应当计入当期损益； <westbank> (1)If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period. 套期工具为非衍生工具的，套期工具账面价值因汇率变动形成的利得或损失应当计入当期损益。 <westbank> If the hedging instrument is a non-derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period. （二）被套期项目因被套期风险形成的利得或损失应当计入当期损益，同时调整被套期项目的账面价值。 <westbank> (2)The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time. 被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。 <westbank> The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale. 第二十二条对于金融资产或金融负债组合一部分的利率风险公允价值套期，为符合本准则第二十一条（二）的要求，企业对被套期项目形成的利得或损失可按下列方法处理： <westbank> Article 22With regard to a fair value hedging for the interest rate risk of a portfolio of financial assets or financial liabilities, for satisfying the requirements of Article 21 (2) of these Standards, the enterprise may deal with the gain or loss formed by the hedged item according to the following methods: （一）被套期项目在重新定价期间内是资产的，在资产负债表中资产项下单列项目反映（列在金融资产后），待终止确认时转销； <westbank> (1)If the hedged item is an asset within the re-pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets) of the balance sheet, and shall be written off after the termination of recognition. （二）被套期项目在重新定价期间内是负债的，在资产负债表中负债项下单列项目反映（列在金融负债后），待终止确认时转销。 <westbank> (2)If the hedged item is a liability within the re-pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities) of the balance sheet, and shall be written off after the termination of recognition. 第二十三条满足下列条件之一的，企业不应当再按照本准则第二十一条的规定处理： <westbank> Article 23Where any of the following conditions is satisfied, the enterprise shall stop making the treatments according to the Article 21 of these Standards: （一）套期工具已到期、被出售、合同终止或已行使。 <westbank> (1)The hedging instrument has been mature or has been sold, or the contract is terminated or has been exercised. 套期工具展期或被另一项套期工具替换时，展期或替换是企业正式书面文件所载明的套期策略组成部分的，不作为已到期或合同终止处理。 <westbank> Where the period of hedging instrument is extended, or where a hedging instrument is replaced by another one, if the extension or replacement is an composing part of the hedging strategy as specified in the formal written document of the enterprise, the enterprise shall not deal with it as being in the case of maturity or termination of contract. （二）该套期不再满足本准则所规定的运用套期会计方法的条件。 <westbank> (2)The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer. （三）企业撤销了对套期关系的指定。 <westbank> (3)The enterprise has revoked the specifying of the hedging relationship. 第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。 <westbank> Article 24If a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the Article 21 (2) of these Standards shall, during the period from the adjustmen实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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