| 1. | When they choose to invest money in financial assets denominated in foreign currencies , they incur exchange risk as well 若银行选择投资于外币金融资产,便要承担外汇风险。 |
| 2. | Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the rates of exchange ruling at the balance sheet date 外币资产及负债的折算外币资产与负债按照资产负债表日期的汇率换算为港元。 |
| 3. | An enterprises that holds cash on hand and cash in bank denominated in foreign currencies should record transactions denominated in foreign currencies and their restated amounts in renminbi 有外币现金和存款的企业,还应当分别按人民币和外币进行明细核算。 |
| 4. | Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into hong kong dollars at exchange rates ruling at the balance sheet date 于结算日以外币为单位的货币资产及负债,按结算日汇率折算为港币。年内的外币交易按交易日的汇率折算为港币。 |
| 5. | Assets and liabilities denominated in foreign currencies are translated into hong kong dollars at the middle market rates at the close of business on the last business day of the year 外币资产与负债按会计年度最后一个营业日该种货币的中间收市价折算为港元。外币资产及负债的汇兑损益则列入收支账 |
| 6. | Although refinements to our monetary system have helped hong kong to cope with these large capital flows , risks of instability in our currency would be avoided altogether if the transactions concerned were denominated in foreign currencies 尽管过去强化本港货币制度的各项措施已有助应付这类大的资金流量,但若有关的交易能以外币为单位,港元自然可以避免承受不稳定的风险。 |
| 7. | Article 16 foreign assets held by chinese citizens residing in china in the form of payment instruments and securities denominated in foreign currency etc . shall not be taken or sent abroad without authorization of the exchange administration agencies 第十六条居住在境内的中国公民持有的外币支付凭证、外币有价证券等形式的外汇资产,未经外汇管理机关批准,不得携带或者邮寄出境。 |
| 8. | Commercial banks face foreign exchange risks when their assets and liabilities are denominated in foreign currencies and when commercial banks take major position as traders in the spot and forward foreign currency markets . in chapter three , it carries on comparative 商业银行同样也面临着以上三类风险,但在商业银行面临的外汇风险中,最主要是由外汇交易以及资产负债不匹配而产生的外汇风险,这是本文主要研究 |