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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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or re-classification is caused by any independent event that the enterprise cannot control, is predicted not to occur again and is hard to be reasonably predicted. Such events mainly include: 1．因被投资单位信用状况严重恶化，将持有至到期投资予以出售； <westbank> i.The held-to-maturity investment is sold due to the serious worsening of the credit situation of the investee; 2．因相关税收法规取消了持有至到期投资的利息税前可抵扣政策，或显著减少了税前可抵扣金额，将持有至到期投资予以出售； <westbank> ii.The held-to-maturity investment is sold due to the fact that the relevant tax provisions have canceled the relevant policies on the pre-tax credit of interest taxes against the held-to-maturity investment or have remarkably reduced the pre-tax creditable amount; 3．因发生重大企业合并或重大处置，为保持现行利率风险头寸或维持现行信用风险政策，将持有至到期投资予以出售； <westbank> iii.The held-to-maturity investment is sold due to any important business enterprise combination or serious disposal so as to maintain the prevailing interest risk position or maintain the prevailing credit risk policies; 4．因法律、行政法规对允许投资的范围或特定投资品种的投资限额作出重大调整，将持有至到期投资予以出售； <westbank> iv.The held-to-maturity investment is sold due to any significant readjustment of laws or administrative regulations on the scope of permitted investment or the amount of investment of any particular investment product; 5．因监管部门要求大幅度提高资产流动性，或大幅度提高持有至到期投资在计算资本充足率时的风险权重，将持有至到期投资予以出售。 <westbank> v.The held-to-maturity investment is sold due to the regulatory department’s demands for significantly enhancing the fluidity of assets or significantly enhancing the risk weight of the held-to-maturity investment in the calculation of capital adequacy ratio; 第十七条贷款和应收款项，是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。 <westbank> Article 17"Loans and accounts receivable" refers to the non-derivative financial assets for which there is no quoted price in the active market and of which the repo amount is fixed or determinable. 企业不应当将下列非衍生金融资产划分为贷款和应收款项： <westbank> An enterprise shall not classify any of the following non-derivative financial assets as a loan or account receivable: （一）准备立即出售或在近期出售的非衍生金融资产。 <westbank> (1)the non-derivative financial assets which are to be sold immediately or in the near future; （二）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> (2)the non-derivative financial assets which are designated to be measured at their fair value when they are initially recognized and of which the variation is recorded into the profits and losses of the current period; （三）初始确认时被指定为可供出售的非衍生金融资产。 <westbank> (3)the non-derivative financial assets which are designated as sellable when they are initially recognized; （四）因债务人信用恶化以外的原因，使持有方可能难以收回几乎所有初始投资的非衍生金融资产。 <westbank> (4)the non-derivative financial assets whose holder finds it hard to take back almost all of the initial investment due to any reason other than the worsening of the credit of the debtor. 企业所持证券投资基金或类似基金，不应当划分为贷款和应收款项。 <westbank> The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable. 第十八条可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及除下列各类资产以外的金融资产： <westbank> Article 18The "sellable financial assets" refers to the non-derivative financial assets which are designated as sellable when they are initially recognized as well as the financial assets other than those as described below: （一）贷款和应收款项。 <westbank> (1)loans and accounts receivables; （二）持有至到期投资。 <westbank> (2)investments held until their maturity; and （三）以公允价值计量且其变动计入当期损益的金融资产。 <westbank> (3)financial assets measured at their fair values and of which the variation is recorded into the profits and losses of the current period. 第十九条企业在初始确认时将某金融资产或某金融负债划分为以公允价值计量且其变动计入当期损益的金融资产或金融负债后，不能重分类为其他类金融资产或金融负债；其他类金融资产或金融负债也不能重分类为以公允价值计量且其变动计入当期损益的金融资产或金融负债。 <westbank> Article 19An enterprise shall not, after classifying a financial asset or financial liability as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period when it is initially recognized, re-classify it as any other type of financial assets or financial liabilities, nor may it re-classify any other type of financial assets or financial liabilities as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period. 第三章 嵌入衍生工具 <westbank> Chapter III Embedded Derivative Instruments 第二十条嵌入衍生工具，是指嵌入到非衍生工具（即主合同）中，使混合工具的全部或部分现金流量随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动的衍生工具。 <westbank> Article 20An embedded derivative instrument shall refer to a derivative instrument which is embedded into a non-derivative instrument (namely, the principal contract) so that some or all of the cash flow of the mixed instrument changes with the change of particular interest rates, prices of the financial instrument, prices of commodities, foreign exchange rates, pricing indexes, premium rate indexes, credit ratings, credit indexes or other similar variables. 嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。 <westbank> The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e.g., the convertible company bonds, etc. 第二十一条企业可以将混合工具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或金融负债。但是，下列情况除外： <westbank> Article 21An enterprise may designate a mixed instrument as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period, excepting those under the following circumstances: （一）嵌入衍生工具对混合工具的现金流量没有重大改变。 <westbank> (1)Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument; （二）类似混合工具所嵌入的衍生工具，明显不应当从相关混合工具中分拆。 <westbank> (2)Where the derivative instruments embedded in similar mixed instruments shall obviously not be separated from the relevant mixed instruments. 第二十二条嵌入衍生工具相关的混合工具没有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或金融负债，且同时满足下列条件的，该嵌入衍生工具应当从混合工具中分拆，作为单独存在的衍生工具处理： <westbank> Article 22Where a mixed instrument related to an embedded derivative instrument fails to be designated as a financial asset or financial liability measured at its fair value and of which the variation is included in the current profits and losses, and it can simultaneously meet the following conditions, the embedded derivative instrument shall be separated from the mixed instrument and treated as an independent derivative instrument: （一）与主合同在经济特征及风险方面不存在紧密关系； <westbank> (1)Where there is no close relationship between it and the principal contract in terms of economic features and risks; and （二）与嵌入衍生工具条件相同，单独存在的工具符合衍生工具定义。 <westbank> (2)Where it shares the same conditions with that of the embedded derivative instrument, and the independent instrument meets the requirements of the definition of derivative instrument. 无法在取得时或后续的资产负债表日对其进行单独计量的，应当将混合工具整体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或金融负债。 <westbank> Where it is impossible to make an independent measurement when it is obtained or subsequently on the balance sheet date, the mixed instrument shall be designated entirely as a financial asset or financial liability measured at its fair value and of which the variation is included in the current profits and losses. 第二十三条嵌入衍生工具按照本准则规定从混合工具分拆后，主合同是金融工具的，应当按照本准则有关规定处理；主合同是非金融工具的，应当按照其他会计准则的规定处理。 <westbank> Article 23Where the principal contract is a financial instrument after the embedded derivative instrument is separated from the mixed instrument according to the present Standard, it shall be dealt with according to the present Standard; if the principal contract is a non-financial instrument, it shall be dealt with according to other accounting standards. 第四章 金融工具确认 <westbank> Chapter IV Recognition of Financial Instruments 第二十四条企业成为金融工具合同的一方时，应当确认一项金融资产或金融负债。 <westbank> Article 24When an enterprise becomes a party to a financial instrument, it shall recognize a financial asset or financial liability. 第二十五条金融资产满足下列条件之一的，应当终止确认： <westbank> Article 25Where a financial asset satisfies any of the following requirements, the recognition of it shall be terminated: （一）收取该金融资产现金流量的合同权利终止。 <westbank> (1)Where the contractual rights for collecting the cash flow of the said financial asset are terminated; or （二）该金融资产已转移，且符合《企业会计准则第23号--金融资产转移》规定的金融资产终止确认条件。 <westbank> (2)Where the said financial asset has been transferred and meets the conditions for recognizing the termination of financial assets as provided for in Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets. 终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。 <westbank> The "termination of recognition" shall refer to the writing off the financial asset or financial liability from the account or balance sheet of the enterprise concerned. 第二十六条金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。 <westbank> Article 26Only when the prevailing obligations of a financial liability are relieved in all or in part may the recognition of the financial liability be terminated in all or partly. 企业将用于偿付金融负债的资产转入某个机构或设立信托，偿付债务的现时义务仍存在的，不应当终止确认该金融负债，也不能终止确认转出的资产。 <westbank> Where an enterprise transfers any of its assets used for repaying its financial liabilities into any institution or to establish a trust, and the prevailing obligations to repay the liabilities remain to exist, it shall not terminate the recognition of the said financial liability and the transferred asset. 第二十七条企业（债务人）与债权人之间签订协议，以承担新金融负债方式替换现存金融负债 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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