Chinese translation for "金融资产转移"
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- financial instruments: recognition and measurement
Related Translations:
金融: finance; banking◇金融比率 financial ratios; 金融呆滞 financial stringency; 金融改革 financial reform; 金融改组 financial reorganization; 金融杠杆 monetary lever [leverage]; 金融公司 finance company; finance corpo 金融研究: finance by researchmba financial studies 金融创新: financial innovation 金融保险: banking and insurance business
- Example Sentences:
| 1. | Article 5 an enterprise shall differentiate the transfer of a financial asset into the entire transfer and the partial transfer of financial assets , and deal with them respectively according to these standards 第五条企业应当将金融资产转移区分为金融资产整体转移和部分转移,并分别按照本准则有关规定处理。 | | 2. | Article 2 the term " transfer of a financial asset " refers to an enterprise ' s ( the transferor ' s ) transferring or delivering a financial asset to a party other than the issuer of the financial asset ( the transferee ) 第二条金融资产转移,是指企业(转出方)将金融资产让与或交付给该金融资产发行方以外的另一方(转入方) 。 | | 3. | Article 11 to judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these standards for stopping the recognition of a financial asset , the enterprise shall pay more attention to the essential of the transfer of the financial asset 第十一条企业在判断金融资产转移是否满足本准则规定的金融资产终止确认条件时,应当注重金融资产转移的实质。 | | 4. | After the transfer of a financial asset , if the transferor only retains the priority to repurchase the right of financial asset at its fair value ( when the transferee sells the financial asset ) , it shall stop recognizing the transferred financial asset (二)转出方在金融资产转移后只保留了优先按照公允价值回购该金融资产的权利的(在转入方出售该金融资产的情况下) ,应当终止确认所转移的金融资产。 | | 5. | For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit , if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset , it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset (三)在采用保留次级权益或提供信用担保等进行信用增级的金融资产转移中,转出方只保留了所转移金融资产所有权上的部分(非几乎所有)风险和报酬且能控制所转移金融资产的,应当按照其继续涉入所转移金融资产的程度确认相关资产和负债。 | | 6. | Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset , it shall , on the date of transfer , recognize the financial asset or liability according to its fair value ( including the call option , put option , guaranteed liability , future contract , interchange , etc . ) , and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset 因金融资产转移获得了新金融资产或承担了新金融负债的,应当在转移日按照公允价值确认该金融资产或金融负债(包括看涨期权、看跌期权、担保负债、远期合同、互换等) ,并将该金融资产扣除金融负债后的净额作为上述对价的组成部分。 |
- Similar Words:
- "金融资产和负债的交易" Chinese translation, "金融资产或负债" Chinese translation, "金融资产有价证券" Chinese translation, "金融资产证券化投资信托" Chinese translation, "金融资产重整" Chinese translation, "金融资料分析公司" Chinese translation, "金融资源配置" Chinese translation
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