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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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t date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period. 对利率风险组合的公允价值套期，在资产负债表中单列的相关项目，也应当按照调整日重新计算的实际利率在调整日至相关的重新定价期间结束日的期间内摊销。 <westbank> With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re-pricing period ends, be amortized based on the effective interest rate re-calculated on the adjustment date. 采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。 <westbank> If it is not feasible to adopt the effective interest rate method for the amortization, the straight-line method may be adopted. . 上述调整金额应当于金融工具到期日前摊销完毕；对于利率风险组合的公允价值套期，应当于相关重新定价期间结束日前摊销完毕。 <westbank> The amortization of above-mentioned adjustment amounts shall be finished on the maturity date of the financial instrument. For a fair value hedging of interest rate risk portfolio, the amortization shall be finished prior to the date of end of the relevant re-pricing period. 第二十五条被套期项目为尚未确认的确定承诺的，该确定承诺因被套期风险引起的公允价值变动累计额应当确认为一项资产或负债，相关的利得或损失应当计入当期损益。 <westbank> Article 25If a hedged item is an unrecognized firm commitment, the accumulative amount of the changes in the fair value of the firm commitment resulting from the hedged risk shall be recognized as an asset or liability and the related gain or loss shall be included into the profits and losses of the current period. 第二十六条在购买资产或承担负债的确定承诺的公允价值套期中，该确定承诺因被套期风险引起的公允价值变动累计额（已确认为资产或负债），应当调整履行该确定承诺所取得的资产或承担的负债的初始确认金额。 <westbank> Article 26For a fair value hedging of firm commitment to purchase an asset or undertake a liability, an adjustment shall, based on the accumulative amount of the changes in the fair value resulting from the hedged risks (recognized to be an asset or liability), be made to the amount of initial recognition of the asset obtained or liability undertaken due to the firm commitment. 第二十七条现金流量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 27Where a cash flow hedging meets the conditions for adopting the hedging accounting method, it shall be dealt with in accordance with the following provisions: （一）套期工具利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。 <westbank> (1)In the profit or loss of the hedging instrument, the portion, which is attributed to the effective hedging shall be directly recognized as the owner's equity and shall be presented as a separate item. 该有效套期部分的金额，按照下列两项的绝对额中较低者确定： <westbank> The amount of the portion of the effective hedging shall be confirmed in accordance with the absolute amounts of the following items whichever is lower: 1．套期工具自套期开始的累计利得或损失； <westbank> (a)The accumulative profit or loss of the hedging instrument as of the commencement of hedging; or 2．被套期项目自套期开始的预计未来现金流量现值的累计变动额。 <westbank> (b)The accumulative amount of changes in the present value of the estimated future cash flow of the hedged item as of the commencement of the hedging. （二）套期工具利得或损失中属于无效套期的部分（即扣除直接确认为所有者权益后的其他利得或损失），应当计入当期损益。 <westbank> (2)In the profit or loss of the hedging instrument, the portion, which is attributed to the ineffective hedging (namely the other profit or loss after deducting the portion directly recognized as the owner's equity) shall be recorded in the profit and loss of the current period. （三）在风险管理策略的正式书面文件中，载明了在评价套期有效性时将排除套期工具的某部分利得或损失或相关现金流量影响的，被排除的该部分利得或损失的处理适用《企业会计准则第22号--金融工具确认和计量》。 <westbank> (3)If the formal written document on the risk management strategy states that a certain portion of the profit or loss of a hedging instrument, or the relevant effects on the cash flow shall be excluded when evaluate the hedging effectiveness, the profit or loss of excluded portion shall be dealt with according to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 对确定承诺的外汇风险进行的套期，企业可以作为现金流量套期或公允价值套期处理。 <westbank> An enterprise may deal with a hedging of foreign exchange risk of firm commitment as a cash flow hedging or fair value hedging. 第二十八条被套期项目为预期交易，且该预期交易使企业随后确认一项金融资产或一项金融负债的，原直接确认为所有者权益的相关利得或损失，应当在该金融资产或金融负债影响企业损益的相同期间转出，计入当期损益。 <westbank> Article 28If a hedged item is a forecast transaction and if the forecast transaction makes the enterprise subsequently recognize a financial asset or financial liability, the relevant profit or loss directly recognized as the owner's equity originally shall be shifted out of the same period in which this financial asset or financial liability affects the profit or loss of the enterprise and shall be recorded in the profits and losses of the current period. 但是，企业预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时，应当将不能弥补的部分转出，计入当期损益。 <westbank> However, when all or partial net loss expected by the enterprise to be directly recognized in the owner's equity originally can not be made up in the future accounting period, the portion which can not be made up shall be shifted out and shall be recorded in profits and losses of the current period. 第二十九条被套期项目为预期交易，且该预期交易使企业随后确认一项非金融资产或一项非金融负债的，企业可以选择下列方法处理： <westbank> Article 29If a hedged item is a forecast transaction and if the forecast transaction makes the enterprise recognized a non-financial asset or non-financial liability subsequently, the enterprise may deal with it by choosing either of the following methods: （一）原直接在所有者权益中确认的相关利得或损失，应当在该非金融资产或非金融负债影响企业损益的相同期间转出，计入当期损益。 <westbank> (1)The relevant profit or loss directly recognized in the owner's equity originally shall be shifted out during the same period in which this non-financial asset or non-financial liability affects the profit or loss of the enterprise and shall be recorded in the current profits and losses of the current period. 但是，企业预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时，应当将不能弥补的部分转出，计入当期损益。 <westbank> However, when all or partial net loss expected by the enterprise to be directly recognized in the owner's equity originally can not be made up in the future accounting period, the portion which can not be made up shall be shifted out and shall be recorded in profits and losses of the current period. （二）将原直接在所有者权益中确认的相关利得或损失转出，计入该非金融资产或非金融负债的初始确认金额。 <westbank> (2)The relevant profit or loss directly recognized in the owner's equity originally shall be shifted out and shall be recorded in the amount of the initial recognition of the non-financial asset or non-financial liability. 非金融资产或非金融负债的预期交易形成了一项确定承诺时，该确定承诺满足运用本准则规定的套期会计方法条件的，也应当选择上述两种方法之一处理。 <westbank> When the forecast transaction of a non-financial asset or non-financial liability forms a firm commitment, if the firm commitment satisfies the conditions for adopting the hedging accounting method as prescribed in these Standards, either of the above-mentioned methods shall be chose to deal with it as well. 企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。 <westbank> When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly. 第三十条对于不属于本准则第二十八条和第二十九条涉及的现金流量套期，原直接计入所有者权益中的套期工具利得或损失，应当在被套期预期交易影响损益的相同期间转出，计入当期损益。 <westbank> Article 30With regard to a cash flow hedging without involved in Articles 28 and 29 of these Standards, the profit or loss of the hedging instrument directly recorded in the owner's equity originally shall be shifted out at the same period, during which the profits and losses of the hedged forecast transaction are affected, and shall be recorded in the profits and losses of the current period. 第三十一条在下列情况下，企业不应当再按照本准则第二十七条至第三十条的规定处理： <westbank> Article 31Under the following circumstances, an enterprise may not make any treatment in accordance with the provisions from Article 27 to 30 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 sold, or the contract is terminated or has been exercised. 在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生时，再按照本准则第二十八条、第二十九条或第三十条的规定处理。 <westbank> The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during effective period of the hedging shall not be shifted out, until the forecast transaction actually occurs, it shall be dealt with according to Article 28, 29 or 30 of these Standards. 套期工具展期或被另一项套期工具替换，且展期或替换是企业正式书面文件所载明套期策略组成部分的，不作为已到期或合同终止处理。 <westbank> If the period of a hedging instrument is extended, or if a hedging instrument is replaced by another, and if the extension or replacement is an composing part of the hedging strategy as specified in the formal written document of the enterprise, it shall not be dealt with as being in the case of maturity or termination of contract. （二）该套期不再满足运用本准则规定的套期会计方法的条件。 <westbank> (2)The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards. 在套期有效期间直接计入所有者权益中的套期工具利得或损失不应当转出，直至预期交易实际发生时，再按照本准则第二十八条、第二十九条或第三十条的规定处理。 <westbank> The profit or loss of the hedging instrument, which is directly recorded in the owner's equity during the effective period of the hedging shall not be shifted out, 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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