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  • 匿名
关注:1 2013-05-23 12:21

求翻译:对包含嵌入衍生工具的混合工具,如未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,嵌入衍生工具与该主合同在经济特征及风险方面不存在紧密关系,且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的,嵌入衍生工具从混合工具中分拆,作为单独的衍生金融工具处理。是什么意思?

待解决 悬赏分:1 - 离问题结束还有
对包含嵌入衍生工具的混合工具,如未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,嵌入衍生工具与该主合同在经济特征及风险方面不存在紧密关系,且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的,嵌入衍生工具从混合工具中分拆,作为单独的衍生金融工具处理。
问题补充:

  • 匿名
2013-05-23 12:21:38
正在翻译,请等待...
  • 匿名
2013-05-23 12:23:18
To contain embedded derivatives Hybrid tool, if you do not specify a fair value and the changes in the profit or loss of the financial assets or financial liabilities, embedded derivatives and the main contract on the economic characteristics and risks are not there is a close relationship, and the
  • 匿名
2013-05-23 12:24:58
To contains inserting to grow the tool the mix tool, if has not assigned for includes works as the time profit and loss by the fair and just value measurement also its change the financial property or the financial debt, the inserting derivation tool with this host contract in the economical charact
  • 匿名
2013-05-23 12:26:38
On contains embedded derivative tool of mixed tool, as not specifies for to fair value measurement and its changes meter into dāng period profit and loss of financial assets or financial liabilities, embedded derivative tool and the main contract in economic features and the risk aspects not exists
  • 匿名
2013-05-23 12:28:18
正在翻译,请等待...
 
 
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