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中英对照法律资源--企业会计准则第22号--金融工具确认和计量 |
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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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ognized, as financial assets or financial liabilities as measured at its fair value and of which the variation is included in the current profits and losses: （一）该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况。 <westbank> (1)The designation is able to eliminate or obviously reduce the discrepancies in the recognition or measurement of relevant gains or losses arisen from the different basis of measurement of the financial assets or financial liabilities; （二）企业风险管理或投资策略的正式书面文件已载明，该金融资产组合、该金融负债组合、或该金融资产和金融负债组合，以公允价值为基础进行管理、评价并向关键管理人员报告。 <westbank> (2)The official written documents on risk management or investment strategies of the enterprise concerned have recorded that the combination of said financial assets, the combination of said financial liabilities, or the combination of said financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and be reported to the key management personnel. 在活跃市场中没有报价、公允价值不能可靠计量的权益工具投资，不得指定为以公允价值计量且其变动计入当期损益的金融资产。 <westbank> The equity investment instruments, for which there is no quoted price in the active market and whose fair value cannot be reliably measured, shall not be designated as a financial asset which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period. 活跃市场，是指同时具有下列特征的市场： <westbank> The active market refers to the markets which are concurrently featured by the following: （一）市场内交易的对象具有同质性； <westbank> (1)The objects of transaction in the market are homogeneous; （二）可随时找到自愿交易的买方和卖方； <westbank> (2)Buyers and sellers are available at any time to undertake the transaction at their own free will; and （三）市场价格信息是公开的。 <westbank> (3)The pricing information of the market is open. 第十一条持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。下列非衍生金融资产不应当划分为持有至到期投资： <westbank> Article 11The term "held-to-maturity investment" refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is able to hold until its maturity. The following non-derivative financial assets shall not be classified as investments held to their maturity: （一）初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产； <westbank> (1)the designated non-derivative financial assets which, at their initial recognition, are measured at their fair values and of which the variation is included in the current profits and losses; （二）初始确认时被指定为可供出售的非衍生金融资产； <westbank> (2)the non-derivative financial assets which are designated as sellable at their initial recognition; and （三）贷款和应收款项。 <westbank> (3)loans and account receivables. 企业应当在资产负债表日对持有意图和能力进行评价。发生变化的，应当按照本准则有关规定处理。 <westbank> An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold. Where there is any change, it shall be dealt with according to the present Standards. 第十二条存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期： <westbank> Article 12Under any of the following circumstances, it shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity: （一）持有该金融资产的期限不确定。 <westbank> (1)The term for holding the financial assets is not definite; （二）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外。 <westbank> (2)It will sell the financial assets when any of the following changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc., with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted; （三）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿。 <westbank> (3)The issuer of the financial assets can settle it with a sum which is obviously lower than the post-amortization cost; （四）其他表明企业没有明确意图将该金融资产持有至到期的情况。 <westbank> (4)Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets until its maturity. 第十三条金融资产或金融负债的摊余成本，是指该金融资产或金融负债的初始确认金额经下列调整后的结果： <westbank> Article 13The post-amortization cost of a financial asset or financial liability refers to the following result after adjustment of the initially recognized amount of the financial asset or financial liability: （一）扣除已偿还的本金； <westbank> (1)after deducting the already paid principal; （二）加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额； <westbank> (2)after plus or minus the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by adopting the actual interest rate method; and （三）扣除已发生的减值损失（仅适用于金融资产）。 <westbank> (3)after deducting the impairment losses that have actually incurred (only applicable to financial assets). 第十四条实际利率法，是指按照金融资产或金融负债（含一组金融资产或金融负债）的实际利率计算其摊余成本及各期利息收入或利息费用的方法。 <westbank> Article 14The actual interest rate method refers to the method by which the post-amortization costs and the interest incomes of different installments or interest expenses are calculated in light of the actual interest rates of the financial assets or financial liabilities (including a set of financial assets or financial liabilities). 实际利率，是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量，折现为该金融资产或金融负债当前账面价值所使用的利率。 <westbank> The actual interest rate refers to the interest rate adopted to cash the future cash flow of a financial asset or financial liability within the predicted term of existence or within a shorter applicable term into the current carrying amount of the financial asset or financial liability. 在确定实际利率时，应当在考虑金融资产或金融负债所有合同条款（包括提前还款权、看涨期权、类似期权等）的基础上预计未来现金流量，但不应当考虑未来信用损失。 <westbank> When the actual interest rate is determined, the future cash flow shall be predicted on the basis of taking into account all the contractual provisions concerning the financial asset or financial liability (including the right to repay the loan ahead of schedule, call options, similar options and etc.), and the future credit losses shall not be taken into account. 金融资产或金融负债合同各方之间支付或收取的、属于实际利率组成部分的各项收费、交易费用及溢价或折价等，应当在确定实际利率时予以考虑。 <westbank> The various fee charges, trading expenses, premiums or reduced values, etc., which are paid or collected by the parties to a financial asset or financial liability contract and which form a part of the actual interest rate, shall be taken into account in the determination of the actual interest rate. 金融资产或金融负债的未来现金流量或存续期间无法可靠预计时，应当采用该金融资产或金融负债在整个合同期内的合同现金流量。 <westbank> Where the future cash flow or term of existence of a financial asset or financial liability cannot be predicted reliably, the contractual cash flow of the financial asset or financial liability for the whole term of the contract shall be taken into account. 第十五条存在下列情况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期： <westbank> Article 15Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity: （一）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期。 <westbank> (1)Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment until its maturity; （二）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期。 <westbank> (2)Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment until its maturity; （三）其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。 <westbank> (3)Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity. 第十六条企业将尚未到期的某项持有至到期投资在本会计年度内出售或重分类为可供出售金融资产的金额，相对于该类投资在出售或重分类前的总额较大时，应当将该类投资的剩余部分重分类为可供出售金融资产，且在本会计年度及以后两个完整的会计年度内不得再将该金融资产划分为持有至到期投资。但是，下列情况除外： <westbank> Article 16Where an enterprise sells its outstanding held-to-maturity investment within the current accounting year or re-classifies it as the amount of sellable financial asset, and the such amount is considerably large as compared with the amount before such investment is sold or re-classified, the surplus of such investment shall be re-classified as a sellable financial asset which shall not be classified as a held-to-maturity investment within the current accounting year and the following two complete accounting years. However, the following circumstances shall be excluded: （一）出售日或重分类日距离该项投资到期日或赎回日较近（如到期前三个月内），市场利率变化对该项投资的公允价值没有显著影响。 <westbank> (1)The date of sale or re-classification is quite near to the maturity date or the repo date of the said investment (e.g., within 3 months prior to maturity) that any change of the market interest rate will produce little impact upon the fair value of the said investment; （二）根据合同约定的定期偿付或提前还款方式收回该投资几乎所有初始本金后，将剩余部分予以出售或重分类。 <westbank> (2)After almost all the initial principal of the investment has been drawn back by way of repayment at fixed intervals or repayment ahead of schedule according to the provisions of the contract, the remaining part of the investment will be sold or re-classified; （三）出售或重分类是由于企业无法控制、预期不会重复发生且难以合理预计的独立事项所引起。此种情况主要包括： <westbank> (3)The sale 上一页 [1] [2] [3] [4] [5] [6] [7] [8] 下一页 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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